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Other Deductions, Net
 12 Months Ended
Sep. 30, 2023
Other Income and Expenses [Abstract]  
Other Deductions, Net OTHER DEDUCTIONS, NET
Other deductions, net are summarized below:
2021 2022 2023 
Amortization of intangibles (intellectual property and customer relationships)$277 336 482 
Restructuring costs132 75 72 
Acquisition/divestiture costs— 91 69 
Foreign currency transaction (gains) losses2 12 50 
Investment-related gains & gains from sales of capital assets(21)(30)(69)
Loss on Copeland equity method investment— — 177 
Russia business exit— 135 47 
Other(71)(100)(145)
     Total$319 519 683 

In 2023, intangibles amortization included $258 related to the Heritage AspenTech acquisition compared to $97 in 2022, while 2021 included backlog amortization related to the OSI acquisition of $30. Foreign currency transaction losses included a mark-to-market gain of $24 in 2023 related to foreign currency forward contracts entered into by AspenTech to mitigate the impact of foreign currency exchange associated with the Micromine purchase price compared to a mark-to-market loss of $50 in 2022. On June 21, 2023, AspenTech terminated all outstanding foreign currency forward contracts. The Company recognized a mark-to-market gain of $56 in 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.