iscal year is April-March. All values JPY Millions.	2021
Cash & Short Term Investments	2,758,020
Cash Only	2,758,020
Cash & Short Term Investments Growth	3.21%
Cash & ST Investments / Total Assets	12.58%
Total Accounts Receivable	2,596,468
Accounts Receivables, Net	2,473,480
Accounts Receivables, Gross	2,484,001
Bad Debt/Doubtful Accounts	(10,521)
Other Receivables	122,988
Accounts Receivable Growth	3.35%
Accounts Receivable Turnover	5.07
Inventories	1,545,600
Finished Goods	784,544
Work in Progress	71,853
Raw Materials	689,203
Other Current Assets	679,003
Miscellaneous Current Assets	679,003
Total Current Assets	7,579,091
Net Property, Plant & Equipment	7,941,430
Property, Plant & Equipment - Gross	14,011,860
Buildings	2,558,905
Land & Improvements	628,724
Machinery & Equipment	5,687,117
Construction in Progress	217,198
Leased Property	-
Accumulated Depreciation	6,070,430
Buildings	1,496,313
Land & Improvements	16,609
Machinery & Equipment	4,555,420
Construction in Progress	2,088
Leases	-
Leased Property	-
Total Investments and Advances	1,519,535
LT Investment - Affiliate Companies	891,002
Other Long-Term Investments	628,533
Long-Term Note Receivable	3,619,896
Intangible Assets	818,763
Net Other Intangibles	818,763
Other Assets	342,763
Tangible Other Assets	342,763
Total Assets	21,921,030
Assets - Total - Growth	7.13%
Asset Turnover	0.62
Return On Average Assets	3.10%

Liabilities & Shareholders' Equity

Based on the information provided, can you show me how to calculate the carrying cost percentage? Please include steps, for better understanding.