Trade accounts and other receivables

12 Months Ended

Mar. 31, 2025

7. Trade accounts and other receivables

Trade accounts and other receivables consist of the following:


	Yen in millions
	March 31,
	2024			2025
Accounts and notes receivables		2,672,434			2,480,370
Other receivables		1,149,679			1,236,794
Allowance for doubtful accounts		(32,684	)		(37,442	)

Total		3,789,429			3,679,722

Trade accounts and other receivables which are unconditional rights to considerations are classified as financial assets measured at amortized cost. Receivables from contracts with customers correspond to “Accounts and notes receivables” and the balance as of April 1, 2023 is ¥2,757,412 million.

The changes in the allowance for doubtful accounts consist of the following:


	Yen in millions
	For the years ended March 31,
	2024			2025
Allowance for doubtful accounts at beginning of year		121,628			122,105
Provision for doubtful accounts, net of reversal		4,708			9,835
Write-offs		(3,759	)		(3,128	)
Other		(472	)		(1,516	)

Allowance for doubtful accounts at end of year		122,105			127,296

“Other” includes currency translation adjustments.

A portion of the allowance for doubtful accounts is attributed to certain

non-current

receivable balances which are reported as other financial assets under

non-current

assets.