Other Deductions, Net

6 Months Ended

Mar. 31, 2023

Other Income and Expenses [Abstract]

Other Deductions, Net

OTHER DEDUCTIONS, NETOther deductions, net are summarized below:

	Three Months Ended March 31,				Six Months Ended March 31,
	2022			2023		2022	2023
Amortization of intangibles (intellectual property and   customer relationships)		$	57	119		114	237
Restructuring costs		9		19		15	29
Acquisition/divestiture costs		7		10		30	10
Foreign currency transaction (gains) losses		(20)		26		(27)	19
Investment-related gains & gains from sales of capital   assets		—		(35)		(15)	(39)
Russia business exit		—		—		—	47
Other		(25)		(30)		(51)	(74)
Total		$	28	109		66	229

Intangibles amortization for the three and six months ended March 31, 2023 included $64 and $128, respectively, related to the Heritage AspenTech acquisition. Foreign currency transaction gains/losses for the three and six months ended March 31, 2023 included a mark-to-market loss of $14 and a gain of $21, respectively, related to foreign currency forward contracts entered into by AspenTech to mitigate the impact of foreign currency exchange associated with the Micromine purchase price. The Company recognized a mark-to-market gain of $35 for the three months ended March 31, 2023 related to its equity investment in National Instruments Corporation (see Note 11 for further information). Other is composed of several items, including pension expense, litigation costs, provision for bad debt and other items, none of which is individually significant.