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5. Research and Development ExpensesResearch and development expenses, all of which were included in selling, general and administrative expenses, for the years ended March 31, 2016 and 2015 were ¥7,644 million (U.S.$67,838 thousand) and ¥6,771 million, respectively.6. Gain on Sales of Noncurrent AssetsGain on sales of noncurrent assets was principally related to sales of buildings and structures for the year ended March 31, 2016 and sales of land for the year ended March 31, 2015.7. Special Retirement ExpensesThe Company has recognized special retirement expenses for downsizing of consolidated subsidiaries in the U.S. for the year ended March 31, 2016.8. Loss on Abolishment of Retirement Benefit PlanThe Company has recognized settlement loss for partial settlement of a retirement benefit plan of consolidated subsidiaries in the U.S. for the year ended March 31, 2016.9. Loss on Temporary Suspension of ProductionThe Company has recognized extraordinary loss for temporary suspension of production at a manufacturing plant operated by a subsidiary in Indonesia due to a labor strike for the year ended March 31, 2016.10. Impairment Loss on Property, Plant and EquipmentThe Company has recognized impairment loss on the following classes of assets for the year ended March 31, 2015:Major useLocationCategoryMillions of yen Company housing for employeesKumagaya city, SaitamaBuildings and structures¥ 46Land197Other0Subtotal 243Pressure-sensitive adhesive related products manufacturing equipmentMassachusetts State, U.S.A.Machinery, equipment and vehicles417Other13Subtotal430Total¥674(1)Circumstances leading to the recognition of impairment loss• The impairment loss for the company housing has been recognized because the asset has been idled and the market price in real estate has been declined. That asset is planned to be sold since it is not planned to be used in the future.• The impairment loss for the pressure-sensitive adhesive related products manufacturing equipment has been recognized because the asset has decreased in profitability.(2)Method of calculating recoverable amountsThe recoverable amounts used for the measurement of the impairment losses above are the net realizable value.• The recoverable amount of land for the company housing is based on the appraisal value after deduction of the estimated cost of the disposal. The recoverable amounts of other assets are the nominal value.• The recoverable amounts of the assets above for the pressure-sensitive adhesive related products manufacturing equipment are based on a third-party appraisal value.53LINTEC ANNUAL REPORT 2016

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