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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Mar. 31, 2018
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill |
|  |  | Capitalized |  |  |  | ERP and |  |  |  |  | Other |  |  |
| Goodwill |  | development |  | Customer |  |  | other |  |  |  | intangible |  |  |
(amounts in millions) | (Note 20) |  |  | costs |  | relationships |  |  | software |  | Technology |  |  | assets |  |  | Total |
Net book value at March 31, 2016 |  | $ | 556.6 |  |  | $ | 157.2 |  |  | $ | 100.7 |  |  | $ | 70.2 |  |  | $ | 17.3 |  |  | $ | 27.2 |  |  | $ | 929.2 |
Additions – internal development |  | — |  |  | 37.8 |  |  | — |  |  | 13.1 |  |  | — |  |  | — |  |  | 50.9 |
Additions – acquired separately |  | — |  |  | — |  |  | 0.2 |  |  | — |  |  | — |  |  | 0.8 |  |  | 1.0 |
Acquisition of subsidiaries |  | 4.9 |  |  | — |  |  | 23.6 |  |  | 0.6 |  |  | — |  |  | — |  |  | 29.1 |
Amortization |  | — |  |  | (24.3 | ) |  | (19.6 | ) |  | (17.3 | ) |  | (4.8 | ) |  | (3.1 | ) |  | (69.1 | )
Transfers and others |  | — |  |  | (2.6 | ) |  | (0.4 | ) |  | (0.8 | ) |  | (0.8 | ) |  | 7.4 |  |  | 2.8 |
Exchange differences |  | (1.5 | ) |  | 0.1 |  |  | 1.8 |  |  | — |  |  | 0.3 |  |  | (0.6 | ) |  | 0.1 |
Net book value at March 31, 2017 |  | $ | 560.0 |  |  | $ | 168.2 |  |  | $ | 106.3 |  |  | $ | 65.8 |  |  | $ | 12.0 |  |  | $ | 31.7 |  |  | $ | 944.0 |
Additions – internal development |  | — |  |  | 32.5 |  |  | — |  |  | 14.8 |  |  | — |  |  | — |  |  | 47.3 |
Acquisition of subsidiaries (Note 3) |  | 57.6 |  |  | — |  |  | 61.6 |  |  | 0.3 |  |  | — |  |  | — |  |  | 119.5 |
Disposal and remeasurement of |  |  |  |  |  |  |  |  |  |  |  |  |  |
interest in investment (Note 21) |  | (10.9 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (10.9 | )
Amortization |  | — |  |  | (25.8 | ) |  | (20.0 | ) |  | (16.2 | ) |  | (2.5 | ) |  | (3.8 | ) |  | (68.3 | )
Transfers and others |  | — |  |  | (1.0 | ) |  | (0.1 | ) |  | 0.3 |  |  | — |  |  | (1.1 | ) |  | (1.9 | )
Exchange differences |  | 18.8 |  |  | (0.2 | ) |  | 6.7 |  |  | (0.1 | ) |  | (0.3 | ) |  | 1.0 |  |  | 25.9 |
Net book value at March 31, 2018 |  | $ | 625.5 |  |  | $ | 173.7 |  |  | $ | 154.5 |  |  | $ | 64.9 |  |  | $ | 9.2 |  |  | $ | 27.8 |  |  | $ | 1,055.6 |
|  |  | Capitalized |  |  |  | ERP and |  |  |  |  | Other |  |  |
|  |  | development |  | Customer |  |  | other |  |  |  | intangible |  |  |
|  | Goodwill |  |  | costs |  | relationships |  |  | software |  | Technology |  |  | assets |  |  | Total |
Cost |  | $ | 560.0 |  |  | $ | 276.0 |  |  | $ | 202.9 |  |  | $ | 171.4 |  |  | $ | 50.7 |  |  | $ | 55.6 |  |  | $ | 1,316.6 |
Accumulated amortization |  | — |  |  | (107.8 | ) |  | (96.6 | ) |  | (105.6 | ) |  | (38.7 | ) |  | (23.9 | ) |  | (372.6 | )
Net book value at March 31, 2017 |  | $ | 560.0 |  |  | $ | 168.2 |  |  | $ | 106.3 |  |  | $ | 65.8 |  |  | $ | 12.0 |  |  | $ | 31.7 |  |  | $ | 944.0 |
Cost |  | $ | 625.5 |  |  | $ | 306.8 |  |  | $ | 273.8 |  |  | $ | 186.2 |  |  | $ | 49.7 |  |  | $ | 54.4 |  |  | $ | 1,496.4 |
Accumulated amortization |  | — |  |  | (133.1 | ) |  | (119.3 | ) |  | (121.3 | ) |  | (40.5 | ) |  | (26.6 | ) |  | (440.8 | )
Net book value at March 31, 2018 |  | $ | 625.5 |  |  | $ | 173.7 |  |  | $ | 154.5 |  |  | $ | 64.9 |  |  | $ | 9.2 |  |  | $ | 27.8 |  |  | $ | 1,055.6 |
The carrying amount of goodwill allocated to the Company's CGUs per operating segment is as follows:
Civil Aviation |  | Defence |  |  |  |  |
Training Solutions |  | and Security |  | Healthcare |  |  | Total |
Net book value at March 31, 2016 | $ | 197.6 |  |  | $ | 216.9 |  |  | $ | 142.1 |  |  | $ | 556.6 |
Acquisition of subsidiaries | 3.3 |  |  | 1.6 |  |  | — |  |  | 4.9 |
Exchange differences | (6.9 | ) |  | 2.0 |  |  | 3.4 |  |  | (1.5 | )
Net book value at March 31, 2017 | $ | 194.0 |  |  | $ | 220.5 |  |  | $ | 145.5 |  |  | $ | 560.0 |
Acquisition of subsidiaries (Note 3) | 57.6 |  |  | — |  |  | — |  |  | 57.6 |
Disposal and remeasurement of interest in investment (Note 21) | (10.9 | ) |  | — |  |  | — |  |  | (10.9 | )
Exchange differences | 26.1 |  |  | (3.0 | ) |  | (4.3 | ) |  | 18.8 |
Net book value at March 31, 2018 | $ | 266.8 |  |  | $ | 217.5 |  |  | $ | 141.2 |  |  | $ | 625.5 |

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