Goodwill and Intangible Assets (Tables)

12 Months Ended

Mar. 31, 2022

Intangible Assets And Goodwill [Abstract]

Summary of Changes In Carrying Amount of Goodwill

Following is a summary of changes in the carrying amount of goodwill:

	(Dollars in millions)
	As of
	March 31, 2022			March 31, 2021
Carrying value at the beginning	832			699
Goodwill on acquisitions during the year (Refer to Note 2.10)		—		102
Translation differences		(15	)		31
Carrying value at the end	817			832

Summary of Allocation of Goodwill to Operating Segments

The following table presents the allocation of goodwill to operating segments as at March 31, 2022, and March 31, 2021:

(Dollars in millions)
	As of
Segments	March 31, 2022		March 31, 2021
Financial services	180		186
Retail	108		109
Communication	82		82
Energy, utilities, Resources and Services	141		143
Manufacturing	66		67
		577		587
Operating segments without significant goodwill	123		127
Total		700		714

Summary of Key Assumptions Used for the Calculations

The key assumptions used for the calculations are as follows: 

	(in %)
	As of
	March 31, 2022		March 31, 2021
Long term growth rate	8-10		8-10
Operating margins	19-21		19-21
Discount rate		12.0		11.7

Summary of Changes In Carrying Amount of Acquired Intangible Assets

Following are the changes in the carrying value of acquired intangible assets for fiscal 2022:

							(Dollars in millions)
	Customer related			Software related			Marketing related			Others*			Total
Gross carrying value as of April 1, 2021		282			112			40			91			525
Additions during the period		—			11			—			—			11
Translation differences		(8	)		(2	)		—			(1	)		(11	)
Gross carrying value as of March 31, 2022		274			121			40			90			525
Accumulated amortization as of April 1, 2021		(139	)		(67	)		(14	)		(22	)		(242	)
Amortization expense		(32	)		(9	)		(5	)		(16	)		(62	)
Translation differences		2			1			—			1			4
Accumulated amortization as of March 31, 2022		(169	)		(75	)		(19	)		(37	)		(300	)
Carrying value as of March 31, 2022		105			46			21			53			225
Carrying value as of April 1, 2021		143			45			26			69			283
Estimated Useful Life (in years)	1-15			3-10			3-10			3-7
Estimated Remaining Useful Life (in years)	1-12			1-7			1-8			1-6

* Majorly includes intangibles related to vendor relationships

Following are the changes in the carrying value of acquired intangible assets for fiscal 2021:

							(Dollars in millions)
	Customer related			Software related			Marketing related			Others*			Total
Gross carrying value as of April 1, 2020		248			92			32			54			426
Additions during the period		—			14			—			—			14
Acquisition through business combination (Refer to Note 2.10)		24			4			8			36			72
Translation differences		10			2			—			1			13
Gross carrying value as of March 31, 2021		282			112			40			91			525
Accumulated amortization as of April 1, 2020		(100	)		(59	)		(9	)		(7	)		(175	)
Amortization expense		(37	)		(7	)		(5	)		(14	)		(63	)
Translation differences		(2	)		(1	)		—			(1	)		(4	)
Accumulated amortization as of March 31, 2021		(139	)		(67	)		(14	)		(22	)		(242	)
Carrying value as of March 31, 2021		143			45			26			69			283
Carrying value as of April 1, 2020		148			33			23			47			251
Estimated Useful Life (in years)	1-15			3-10			3-10			3-7
Estimated Remaining Useful Life (in years)	1-13			1-8			1-9			1-7

* Majorly includes intangibles related to vendor relationships

Following are the changes in the carrying value of acquired intangible assets for fiscal 2020:

										(Dollars in millions)
	Customer related			Software related			Land use rights related			Marketing related			Others*			Total
Gross carrying value as of April 1, 2019		136			64			10			14			12			236
Additions during the period		—			13			—			—			—			13
Acquisition through business combination (Refer to Note 2.10)		116			16			—			18			43			193
Reclassified on account of adoption of IFRS 16		—			—			(10	)		—			—			(10	)
Translation differences		(4	)		(1	)		—			—			(1	)		(6	)
Gross carrying value as of March 31, 2020		248			92			—			32			54			426
Accumulated amortization as of April 1, 2019		(81	)		(44	)		(1	)		(6	)		(4	)		(136	)
Amortization expense		(21	)		(15	)		—			(3	)		(4	)		(43	)
Reclassified on account of adoption of IFRS 16		—			—			1			—			—			1
Translation differences		2			—			—			—			1			3
Accumulated amortization as of March 31, 2020		(100	)		(59	)		—			(9	)		(7	)		(175	)
Carrying value as of March 31, 2020		148			33			—			23			47			251
Carrying value as of April 1, 2019		55			20			9			8			8			100
Estimated Useful Life (in years)	1-15			3-10				—		5-10			3-5
Estimated Remaining Useful Life (in years)	0-14			0-9				—		1-10			1-5