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Intangible Assets and Goodwill | 12 Months Ended
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Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Intangible Assets and Goodwill | Note 8—Intangible Assets and Goodwill Indefinite-lived and finite-lived intangible assets consisted of the following:
| September 30,
| 2023 |  | 2022
| Gross |  | Accumulated Amortization |  | Net |  | Gross |  | Accumulated Amortization |  | Net
| (in millions)
Finite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Customer relationships | $ | 829 |  |  | $ | (572) |  |  | $ | 257 |  |  | $ | 836 |  |  | $ | (513) |  |  | $ | 323 |
Trade names | 195 |  |  | (172) |  |  | 23 |  |  | 195 |  |  | (159) |  |  | 36 |
Reseller relationships | 95 |  |  | (95) |  |  | — |  |  | 95 |  |  | (95) |  |  | — |
Other | 16 |  |  | (16) |  |  | — |  |  | 16 |  |  | (16) |  |  | — |
Total finite-lived intangible assets | 1,135 |  |  | (855) |  |  | 280 |  |  | 1,142 |  |  | (783) |  |  | 359 |
Indefinite-lived intangible assets: |  |  |  |  |  |  |  |  |  |  |
Customer relationships and reacquired rights | 21,740 |  |  | — |  |  | 21,740 |  |  | 20,622 |  |  | — |  |  | 20,622 |
Visa trade name | 4,084 |  |  | — |  |  | 4,084 |  |  | 4,084 |  |  | — |  |  | 4,084 |
Total indefinite-lived intangible assets | 25,824 |  |  | — |  |  | 25,824 |  |  | 24,706 |  |  | — |  |  | 24,706 |
Total intangible assets | $ | 26,959 |  |  | $ | (855) |  |  | $ | 26,104 |  |  | $ | 25,848 |  |  | $ | (783) |  |  | $ | 25,065 |
For fiscal 2023, 2022 and 2021, amortization expense related to finite-lived intangible assets was $76 million, $90 million and $83 million, respectively. As of September 30, 2023, estimated future amortization expense on finite-lived intangible assets was as follows:
| For the Years Ending September 30,
| 2024 |  | 2025 |  | 2026 |  | 2027 |  | 2028 |  | Thereafter |  | Total
| (in millions)
Estimated future amortization expense | $ | 73 |  |  | $ | 57 |  |  | $ | 42 |  |  | $ | 40 |  |  | $ | 23 |  |  | $ | 45 |  |  | $ | 280 |
The changes in goodwill were as follows:
| For the Years Ended September 30,
| 2023 |  | 2022
| (in millions)
Balance as of beginning of period | $ | 17,787 |  |  | $ | 15,958 |
Goodwill from acquisitions, net of adjustments | — |  |  | 2,320 |
Foreign currency translation | 210 |  |  | (491) |
Balance as of end of period | $ | 17,997 |  |  | $ | 17,787 |

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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350-30/tableOfContent + Details
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