This excerpt taken from the DCM 20-F filed Jun 27, 2005.
Determining Whether an Arrangement Contains a Lease
Effective April 1, 2004, DoCoMo adopted EITF Issue No. 01-08 (EITF 01-08), Determining Whether an Arrangement Contains a Lease. This Issue provides guidance on how to determine whether an arrangement contains a lease that is within the scope of SFAS No. 13, Accounting for Leases. The adoption of EITF 01-08 did not have any impact on DoCoMos results of operations and financial position.