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Segmented information | 12 Months Ended
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Sep. 30, 2022
Disclosure of operating segments [abstract] |
Segmented information | Segmented information The following tables present information on the Company's operations based on its revised management structure. Segment results are based on the location from which the services are delivered - the geographic delivery model. The company has restated the segmented information for the comparative period to conform to the new segmented information structure (Note 12).
|  | Year ended September 30, 2022
| Western and Southern Europe | U.S. Commercial and State Government | Canada | U.S. Federal | Scandinavia and Central Europe | U.K. and Australia | Finland, Poland and Baltics | Northwest and Central-East Europe | Asia Pacific | Eliminations | Total
| $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $
Segment revenue | 2,152,113 |  | 2,075,321 |  | 1,981,380 |  | 1,750,902 |  | 1,571,118 |  | 1,291,125 |  | 729,024 |  | 692,859 |  | 799,661 |  | (176,302) |  | 12,867,201 |
Segment earnings before acquisition-related and integration costs, net finance costs and income tax expense 1 | 289,730 |  | 304,767 |  | 463,289 |  | 276,395 |  | 125,728 |  | 200,117 |  | 96,651 |  | 88,287 |  | 241,672 |  | — |  | 2,086,636 |
Acquisition-related and integration costs (Note 26c) |  |  |  |  |  |  |  |  |  |  | (27,654) |
Net finance costs (Note 25) |  |  |  |  |  |  |  |  |  |  | (92,023) |
Earnings before income taxes |  |  |  |  |  |  |  |  |  |  | 1,966,959 |
1 Total amortization and depreciation of $470,572,000 included in the Western and Southern Europe, U.S. Commercial and State Government, Canada, U.S. Federal, Scandinavia and Central Europe, U.K. and Australia, Finland, Poland and Baltics, Northwest and Central-East Europe and Asia Pacific segments is $62,922,000,$70,417,000, $57,528,000, $54,073,000, $91,435,000, $40,765,000, $33,219,000, $34,323,000 and $25,890,000, respectively, for the year ended September 30, 2022. Amortization in intangible assets of $3,359,000 includes impairments mainly from a business solution in Northwest and Central-East Europe for $2,131,000.These assets were no longer expected to generate future economic benefits.
|  | Year ended September 30, 2021
| Western and Southern Europe | U.S. Commercial and State Government | Canada | U.S. Federal | Scandinavia and Central Europe | U.K. and Australia | Finland, Poland and Baltics | Northwest and Central-East Europe | Asia Pacific | Eliminations | Total
| $ | $ | $ | $ | $ | $ | $ | $ | $ | $ | $
Segment revenue | 1,917,760 |  | 1,800,747 |  | 1,755,804 |  | 1,607,431 |  | 1,663,470 |  | 1,355,603 |  | 768,994 |  | 716,183 |  | 680,554 |  | (139,753) |  | 12,126,793 |
Segment earnings before acquisition-related and integration costs, net finance costs and income tax expense 1 | 269,350 |  | 281,217 |  | 390,370 |  | 252,657 |  | 138,191 |  | 218,624 |  | 114,358 |  | 79,898 |  | 207,496 |  | — |  | 1,952,161 |
Acquisition-related and integration costs (Note 26c) |  |  |  |  |  |  |  |  |  |  | (7,371) |
Net finance costs (Note 25) |  |  |  |  |  |  |  |  |  |  | (106,798) |
Earnings before income taxes |  |  |  |  |  |  |  |  |  |  | 1,837,992 |
1 Total amortization and depreciation of $508,071,000 included in the Western and Southern Europe, U.S. Commercial and State Government, Canada, U.S. Federal, Scandinavia and Central Europe, U.K. and Australia, Finland, Poland and Baltics, Northwest and Central-East Europe and Asia Pacific segments is $60,186,000, $71,037,000, $65,038,000, $49,636,000, $102,474,000, $57,888,000, $39,275,000, $35,298,000 and $27,239,000, respectively, for the year ended September 30, 2021. Amortization includes impairments of $8,713,000 from business solutions and contract costs which are mainly included in Western and Southern Europe for $3,058,000 related to a business solution and in Finland, Poland and Baltics for $3,490,000 related to contract costs. These assets were no longer expected to generate future economic benefits. The accounting policies of each operating segment are the same as those described in Note 3, Summary of significant accounting policies. Intersegment revenue is priced as if the revenue was from third parties. 28. Segmented information (continued) GEOGRAPHIC INFORMATION The following table provides external revenue information based on the client’s location which is different from the revenue presented under operating segments, due to the inter-segment revenue, for the years ended September 30:
| 2022 | 2021
| $ | $
Western and Southern Europe |  |
France | 1,846,832 |  | 1,721,622 |
Spain | 111,515 |  | 33,490 |
Portugal | 105,225 |  | 105,776 |
Others | 52,510 | 42,332 |
| 2,116,082 |  | 1,903,220 |
U.S.1 | 3,987,025 |  | 3,510,193 |
Canada | 2,143,211 |  | 1,892,246 |
Scandinavia and Central Europe |  |
Germany | 811,458 |  | 786,426 |
Sweden | 697,941 |  | 782,581 |
Norway | 143,259 |  | 166,127 |
| 1,652,658 |  | 1,735,134 |
U.K. and Australia |  |
U.K. | 1,397,161 |  | 1,487,774 |
Australia | 75,746 |  | 67,916 |
| 1,472,907 |  | 1,555,690 |
Finland, Poland and Baltics |  |
Finland | 727,853 |  | 754,412 |
Others | 34,676 |  | 37,660 |
| 762,529 |  | 792,072 |
Northwest and Central-East Europe |  |
Netherlands | 494,227 |  | 479,597 |
Denmark | 114,849 |  | 124,553 |
Czech Republic | 54,621 |  | 55,821 |
Others | 64,632 |  | 73,493 |
| 728,329 |  | 733,464 |
Asia Pacific |  |
Others | 4,460 |  | 4,774 |
| 4,460 |  | 4,774 |
| 12,867,201 |  | 12,126,793 |
1 External revenue included in the U.S Commercial and State Government and U.S. Federal operating segments was $2,226,473,000 and $1,760,552,000, respectively in 2022 ($1,889,999,000 and $1,620,194,000, respectively in 2021). 28. Segmented information (continued) GEOGRAPHIC INFORMATION (CONTINUED) The following table provides information for PP&E, right-of-use assets, contract costs and intangible assets based on their location:
| As at September 30, 2022 | As at September 30, 2021
| $ | $
U.S. | 556,075 |  | 488,262 |
Canada | 374,757 |  | 388,408 |
France | 217,261 |  | 120,360 |
U.K. | 112,924 |  | 132,897 |
Sweden | 100,088 |  | 140,409 |
Finland | 97,486 |  | 89,451 |
Germany | 89,527 |  | 105,998 |
India | 71,942 |  | 70,288 |
Netherlands | 47,274 |  | 45,082 |
Rest of the world | 114,966 |  | 94,499 |
| 1,782,300 |  | 1,675,654 |
INFORMATION ABOUT SERVICES The following table provides revenue information based on services provided by the Company for the year ended September 30:
| 2022 | 2021
| $ | $
Managed IT and business process services | 6,980,988 |  | 6,722,967 |
Business and strategic IT consulting and systems integration services | 5,886,213 |  | 5,403,826 |
| 12,867,201 |  | 12,126,793 |
MAJOR CLIENT INFORMATION Contracts with the U.S. federal government and its various agencies, included within the U.S. Federal operating segment, accounted for $1,705,173,000 and 13.3% of revenues for the year ended September 30, 2022 ($1,550,345,000 and 12.8% for the year ended September 30, 2021).

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