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OTHER DEDUCTIONS, NET
 12 Months Ended
Sep. 30, 2024
Other Income and Expenses [Abstract]  
OTHER DEDUCTIONS, NET OTHER DEDUCTIONS, NET
Other deductions, net are summarized below:
2022 2023 2024 
Amortization of intangibles (intellectual property and customer relationships)$336 482 1,077 
Restructuring costs75 72 228 
Acquisition/divestiture costs91 69 96 
Foreign currency transaction (gains) losses12 50 105 
Investment-related gains & gains from sales of capital assets(30)(69)— 
Russia business exit135 47 — 
Other(100)(145)(72)
     Total$519 506 1,434 

Intangibles amortization for 2024 included $560 related to the NI acquisition, while 2023 included $258 related to the Heritage AspenTech acquisition compared to $97 in 2022. 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). In 2024, Other includes a loss of $48 related to the divestiture of two small businesses (see Note 4). Other is also composed of several other items, including pension expense, litigation costs, provision for bad debt and other items, none of which is individually significant.