The movement of property, plant and equipment for the year ended 31 March 2014 is as follows: (Millions of yen) Buildings  and structures Machinery  and vehicles Tools, furniture  and fixtures Land Construction  in progress Total Cost Balance at 1 April 2013 ¥184,329 ¥ 154,093 ¥ 84,306 ¥ 30,445 ¥ 25,796 ¥ 478,970 Acquisitions 4,700 4,601 4,567 — 11,828 25,695 Disposals (15,779) (7,862) (6,818) (10,970) (2,071) (43,501) Reclassification from construction in progress 13,886 12,044 1,081 — (27,011) — Reclassification to assets held for sale (7,386) (15,794) (1,775) (1,168) (113) (26,237) Other 7,864 4,619 1,613 422 594 15,112 Balance at 31 March 2014 187,614 151,699 82,974 18,728 9,023 450,039 Accumulated depreciation and accumulated impairment losses Balance at 1 April 2013 (71,890) (126,842) (68,031) (1,096) — (267,858) Depreciation (8,406) (8,844) (5,936) — — (23,186) Impairment losses (or reversal of impairment losses) (2,062) (2,371) 380 (480) (2,012) (6,545) Disposals 5,635 8,529 5,736 1,096 2,012 23,007 Reclassification to assets held for sale 5,951 14,821 1,692 480 — 22,944 Other (2,811) (3,272) (866) — — (6,950) Balance at 31 March 2014 (73,584) (117,979) (67,025) — — (258,588) Carrying amounts Balance at 1 April 2013 112,439 27,251 16,276 29,349 25,796 211,112 Balance at 31 March 2014 ¥114,030 ¥ 33,721 ¥ 15,950 ¥ 18,728 ¥ 9,023 ¥ 191,451 (Note) “Other” mainly includes exchange differences. The Group recognised impairment losses (or reversal of  impairment losses) of ¥1,911 million for the year ended 31  March 2013 and ¥6,545 million for the year ended 31 March  2014, and they are mainly included in “Other expense” in the  consolidated statements of income. Impairment losses (or reversal of impairment losses) of  ¥1,911 million for the year ended 31 March 2013 mainly  resulted from decisions to close the domestic training facilities  in Atami, Shizuoka Prefecture, owned by a Japanese subsid- iary, and to dispose of machinery and vehicles owned by a  U.S. subsidiary. The recoverable amount is calculated at the  fair value less costs of disposal based on the appraisal value.  The fair value of those assets was measured using the market  approach where the calculation is based on the quoted prices  of identical or similar assets in markets that are not active and  categorised as Level 2 within the fair value hierarchy. Also, the  recoverable amount of assets to be removed of is deemed to  be zero. Impairment losses (or reversal of impairment losses) of  ¥6,545 million for the year ended 31 March 2014 mainly  resulted from decisions to transfer of the plant in Fuji, Shizuoka  Prefecture, owned by a Japanese subsidiary to Nichi-Iko  Pharmaceutical Co., Ltd., and to close the U.S. subsidiary due  to the reshaping of the research framework. The recoverable  amount of those assets owned by a Japanese subsidiary is  calculated at the fair value based on the transfer agreement.  The assets owned by a U.S. subsidiary are due to be disposal  of and the recoverable amount is deemed to be zero. Astellas Pharma Inc.  _ Annual Report 2014 122