Other Deductions, Net

9 Months Ended

Jun. 30, 2023

Other Income and Expenses [Abstract]

Other Deductions, Net

OTHER DEDUCTIONS, NETOther deductions, net are summarized below:

	Three Months Ended June 30,				Nine Months Ended June 30,
	2022			2023		2022	2023
Amortization of intangibles (intellectual property and   customer relationships)		$	93	120		207	357
Restructuring costs		29		12		44	41
Acquisition/divestiture costs		61		38		91	48
Foreign currency transaction (gains) losses		(11)		22		(38)	41
Investment-related gains & gains from sales of capital   assets		—		(26)		(16)	(63)
Loss on Copeland equity method investment		—		61		—	61
Russia business exit		121		—		121	47
Other		(29)		(36)		(79)	(112)
Total		$	264	191		330	420

Intangibles amortization for the three and nine months ended June 30, 2023 included $65 and $193, respectively, related to the Heritage AspenTech acquisition, compared to $32 for the three and nine months ended June 30, 2022. Foreign currency transaction gains/losses for the three and nine months ended June 30, 2023 included a mark-to-market gain of $3 and $24, 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. On June 21, 2023, AspenTech terminated all outstanding foreign currency forward contracts. The Company recognized a mark-to-market gain of $12 and $47 for the three and nine months ended June 30, 2023, respectively, related to its equity investment in National Instruments Corporation (see Note 12 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.