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Goodwill and Intangible Assets | 9 Months Ended
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Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets | Goodwill and Intangible Assets Goodwill The following analysis details the changes in goodwill for each reportable segment:
| Recorded Music |  | Music Publishing |  | Total
| (in millions)
Balances at September 30, 2021 | $ | 1,366 |  |  | $ | 464 |  |  | $ | 1,830 |
Acquisitions (a) | 145 |  |  | — |  |  | 145 |
Other adjustments (b) | (43) |  |  | — |  |  | (43) |
Balances at June 30, 2022 | $ | 1,468 |  |  | $ | 464 |  |  | $ | 1,932 |
______________________________________ (a)Primarily relates to the acquisition of 300 Entertainment as described in Note 5. (b)Other adjustments during the nine months ended June 30, 2022 represent foreign currency movements. The Company performs its annual goodwill impairment test in accordance with ASC 350, Intangibles—Goodwill and Other (“ASC 350”) during the fourth quarter of each fiscal year as of July 1. The Company may conduct an earlier review if events or circumstances occur that would suggest the carrying value of the Company’s goodwill may not be recoverable. No indicators of impairment were identified during the current period that required the Company to perform an interim assessment or recoverability test. Intangible Assets Intangible assets consist of the following:
| Weighted-Average Useful Life |  | June 30, 2022 |  | September 30, 2021
|  |  | (in millions)
Intangible assets subject to amortization: |  |  |  |  |
Recorded music catalog | 12 years |  | $ | 1,342 |  |  | $ | 1,206 |
Music publishing copyrights | 25 years |  | 1,946 |  |  | 1,730 |
Artist and songwriter contracts | 13 years |  | 1,046 |  |  | 997 |
Trademarks | 14 years |  | 106 |  |  | 96 |
Other intangible assets | 6 years |  | 92 |  |  | 96 |
Total gross intangible asset subject to amortization |  |  | 4,532 |  |  | 4,125 |
Accumulated amortization |  |  | (2,187) |  |  | (2,108) |
Total net intangible assets subject to amortization |  |  | 2,345 |  |  | 2,017 |
Intangible assets not subject to amortization: |  |  |  |  |
Trademarks and tradenames | Indefinite |  | 149 |  |  | 154 |
Total net intangible assets |  |  | $ | 2,494 |  |  | $ | 2,171 |
The increase in intangible assets during the nine months ended June 30, 2022 primarily relates to the acquisition of 300 Entertainment, which resulted in an increase in intangible assets as described in Note 5, and an acquisition of music-related assets within music publishing copyrights for approximately $250 million.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI https://asc.fasb.org/topic&trid=2144416 + Details
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