OTHER DEDUCTIONS, NET

12 Months Ended

Sep. 30, 2025

Other Income and Expenses [Abstract]


Other deductions, net are summarized below:
	2023		2024	2025
Amortization of intangibles (intellectual property and customer relationships)	$	482	1,077	884
Restructuring costs	72		228	136
Acquisition/divestiture fees and related costs	69		96	214
Foreign currency transaction (gains) losses	50		105	92
Investment-related gains & gains from sales of capital assets	(69)		—	—
Russia business exit	47		—	—
Other	(145)		(72)	(81)
Total	$	506	1,434	1,245

Intangibles amortization for 2025 and 2024 included $425 and $560, respectively, related to the NI acquisition. The increase in acquisition/divestiture costs in 2025 is primarily related to the AspenTech transaction. 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. 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 (income), litigation costs, provision for bad debt and other items, none of which is individually significant.