XML 65 R37.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Intangible Assets and Goodwill (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
Schedule of Finite-Lived Intangible Assets | Indefinite-lived and finite-lived intangible assets consisted of the following:
| September 30,
| 2022 |  | 2021
| Gross |  | Accumulated Amortization |  | Net |  | Gross |  | Accumulated Amortization |  | Net
| (in millions)
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Customer relationships | $ | 836 |  |  | $ | (513) |  |  | $ | 323 |  |  | $ | 726 |  |  | $ | (440) |  |  | $ | 286 |
Trade names | 195 |  |  | (159) |  |  | 36 |  |  | 199 |  |  | (148) |  |  | 51 |
Reseller relationships | 95 |  |  | (95) |  |  | — |  |  | 95 |  |  | (92) |  |  | 3 |
Other | 16 |  |  | (16) |  |  | — |  |  | 16 |  |  | (15) |  |  | 1 |
Total finite-lived intangible assets | 1,142 |  |  | (783) |  |  | 359 |  |  | 1,036 |  |  | (695) |  |  | 341 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Customer relationships and reacquired rights | 20,622 |  |  | — |  |  | 20,622 |  |  | 23,239 |  |  | — |  |  | 23,239 |
Visa trade name | 4,084 |  |  | — |  |  | 4,084 |  |  | 4,084 |  |  | — |  |  | 4,084 |
Total indefinite-lived intangible assets | 24,706 |  |  | — |  |  | 24,706 |  |  | 27,323 |  |  | — |  |  | 27,323 |
Total intangible assets | $ | 25,848 |  |  | $ | (783) |  |  | $ | 25,065 |  |  | $ | 28,359 |  |  | $ | (695) |  |  | $ | 27,664 |
Schedule of Indefinite-Lived Intangible Assets | Indefinite-lived and finite-lived intangible assets consisted of the following:
| September 30,
| 2022 |  | 2021
| Gross |  | Accumulated Amortization |  | Net |  | Gross |  | Accumulated Amortization |  | Net
| (in millions)
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Customer relationships | $ | 836 |  |  | $ | (513) |  |  | $ | 323 |  |  | $ | 726 |  |  | $ | (440) |  |  | $ | 286 |
Trade names | 195 |  |  | (159) |  |  | 36 |  |  | 199 |  |  | (148) |  |  | 51 |
Reseller relationships | 95 |  |  | (95) |  |  | — |  |  | 95 |  |  | (92) |  |  | 3 |
Other | 16 |  |  | (16) |  |  | — |  |  | 16 |  |  | (15) |  |  | 1 |
Total finite-lived intangible assets | 1,142 |  |  | (783) |  |  | 359 |  |  | 1,036 |  |  | (695) |  |  | 341 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Customer relationships and reacquired rights | 20,622 |  |  | — |  |  | 20,622 |  |  | 23,239 |  |  | — |  |  | 23,239 |
Visa trade name | 4,084 |  |  | — |  |  | 4,084 |  |  | 4,084 |  |  | — |  |  | 4,084 |
Total indefinite-lived intangible assets | 24,706 |  |  | — |  |  | 24,706 |  |  | 27,323 |  |  | — |  |  | 27,323 |
Total intangible assets | $ | 25,848 |  |  | $ | (783) |  |  | $ | 25,065 |  |  | $ | 28,359 |  |  | $ | (695) |  |  | $ | 27,664 |
Schedule of Estimated Future Amortization Expense | At September 30, 2022, estimated future amortization expense on finite-lived intangible assets was as follows:
| For the Years Ending September 30,
| 2023 |  | 2024 |  | 2025 |  | 2026 |  | 2027 |  | Thereafter |  | Total
| (in millions)
Estimated future amortization expense | $ | 76 |  |  | $ | 74 |  |  | $ | 59 |  |  | $ | 42 |  |  | $ | 40 |  |  | $ | 68 |  |  | $ | 359 |
Schedule of Goodwill | The changes in goodwill during the years ended September 30, 2022 and 2021 were as follows:
| 2022 |  | 2021
| (in millions)
Goodwill, beginning of period | $ | 15,958 |  |  | $ | 15,910 |
Goodwill from acquisitions, net of adjustments | 2,320 |  |  | 63 |
Foreign currency translation | (491) |  |  | (15) |
Goodwill, end of period | $ | 17,787 |  |  | $ | 15,958 |

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1A -URI https://asc.fasb.org/extlink&oid=121556970&loc=SL108378252-109267 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 55 -Paragraph 24 -URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268 Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance and exist in perpetuity, by either major class or business segment. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (b),(d) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_ScheduleOfIndefiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration