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(2) Assets and liabilities of MACtac Americas, LLC (another newly acquired consolidated subsidiary through acquisition of membership interests) at the inception of its consolidation, the acquisition cost of its membership interest and the related expenditures (net) for the acquisition were as follows:Millions of yen Thousands ofU.S. dollars2017Current assets¥ 9,066$ 80,817Non-current assets6,82060,793Goodwill30,889275,330Current liabilities(4,794)(42,738)Non-current liabilities(7,564)(67,427)Acquisition cost of membership interests¥34,417$306,776Cash and cash equivalents(775)(6,910)Accrued amount of the acquisition cost of membership interests(301)(2,684)Net expenditures for acquisition ¥33,340$297,182(3) Assets and liabilities of Lintec Graphic Films Limited (the other newly acquired consolidated subsidiary through acquisition of shares) at the inception of its consolidation, the acquisition cost of its shares and the related expenditures (net) for the acquisition were as follows:Millions of yen Thousands ofU.S. dollars2017Current assets¥ 378$ 3,375Non-current assets1441,286Goodwill7336,539Current liabilities(171)(1,531)Non-current liabilities(59)(534)Acquisition cost of shares¥1,024$ 9,136Cash and cash equivalents(61)(551)Net expenditures for acquisition¥ 963$ 8,584There is no disclosure applicable for the year ended March 31, 2016.3. Assets and liabilities related to finance lease transactions newly recognized for the years ended March 31, 2017 and 2016 were ¥183 million (U.S. $1,639 thousand) and ¥105 million, respectively.13. Leases(Lessee’s accounting)For finance lease transactions that transfer ownership, leased assets recognized as property, plant and equipment are mainly production facilities for the years ended March 31, 2017 and 2016, and are depreciated in the same way as the owned property, plant and equipment.For finance lease transactions that do not transfer ownership, leased assets recognized as property, plant and equipment are mainly production facili-ties and vehicles, and those recognized as intangible assets are mainly software for the years ended March 31, 2017 and 2016. These leased assets are depreciated to a residual value of zero by the straight-line method using the contract term as the useful life.The minimum lease payments under noncancellable operating leases as of March 31, 2017 and 2016 were as follows:Millions of yen Thousands ofU.S. dollars201720162017Due within 1 year¥ 419¥312$3,741Due after 1 year5953435,311Total¥1,015¥655$9,05265LINTEC ANNUAL REPORT 2017
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