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Other Deductions, Net | 12 Months Ended
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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 costs | 132 |  |  | 75 |  |  | 72 |
Acquisition/divestiture costs | — |  |  | 91 |  |  | 69 |
Foreign currency transaction (gains) losses | 2 |  |  | 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.

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- Definition The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 610 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//610/tableOfContent Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 720 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//720/tableOfContent + Details
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