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v3.19.2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Mar. 31, 2019
General Information About Financial Statements [Abstract] |
Disclosure of estimated useful lives of property, plant and equipment | The estimated useful lives, residual values and depreciation methods are as follows:
| Method | Amortization rate/period
Buildings and improvements | Declining balance/Straight-line | 2.5 to 10%/3 to 40 years
Simulators | Straight-line (10% residual) | Not exceeding 25 years
Machinery and equipment | Declining balance/Straight-line | 20 to 35%/2 to 15 years
Aircraft | Straight-line (residual not exceeding 15%) | Not exceeding 25 years
Aircraft engines | Based on utilization | Not exceeding 3,500 hours
|  |  |  |  |  |  |  |  |  |  |  | Assets |  |  |  |  |
|  |  | Buildings |  |  |  | Machinery |  | Aircraft and |  |  | under |  |  | Assets |  |  |
|  |  |  | and |  |  |  |  | and |  |  | aircraft |  |  | finance |  |  | under |  |  |
(amounts in millions) |  | Land |  | improvements |  | Simulators |  | equipment |  |  | engines |  |  | lease |  | construction |  |  | Total |
Net book value at March 31, 2017 | $ | 23.6 |  | $ | 196.1 |  | $ | 1,012.7 |  | $ | 48.6 |  | $ | 55.2 |  | $ | 150.1 |  | $ | 96.3 |  | $ | 1,582.6 |
Additions |  | — |  |  | 13.3 |  |  | 27.8 |  |  | 16.5 |  |  | 5.6 |  |  | — |  |  | 110.7 |  |  | 173.9 |
Acquisition of subsidiaries (Note 3) |  | — |  |  | 7.8 |  |  | 87.0 |  |  | 0.4 |  |  | — |  |  | — |  |  | 32.5 |  |  | 127.7 |
Disposals |  | — |  |  | (0.1 | ) |  | (18.0 | ) |  | (0.1 | ) |  | (0.5 | ) |  | (2.2 | ) |  | — |  |  | (20.9 | )
Depreciation |  | — |  |  | (15.4 | ) |  | (66.8 | ) |  | (18.3 | ) |  | (3.8 | ) |  | (16.5 | ) |  | — |  |  | (120.8 | )
Transfers and others |  | — |  |  | (1.4 | ) |  | 114.0 |  |  | 2.3 |  |  | (0.4 | ) |  | (7.1 | ) |  | (78.0 | ) |  | 29.4 |
Exchange differences |  | 0.3 |  |  | 2.5 |  |  | 29.2 |  |  | 0.9 |  |  | (0.7 | ) |  | (3.1 | ) |  | 2.9 |  |  | 32.0 |
Net book value at March 31, 2018 | $ | 23.9 |  | $ | 202.8 |  | $ | 1,185.9 |  | $ | 50.3 |  | $ | 55.4 |  | $ | 121.2 |  | $ | 164.4 |  | $ | 1,803.9 |
Additions |  | — |  |  | 27.3 |  |  | 10.3 |  |  | 16.9 |  |  | 2.5 |  |  | — |  |  | 194.8 |  |  | 251.8 |
Additions – through the monetization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
of royalties (Note 30) |  | — |  |  | — |  |  | 46.0 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 46.0 |
Acquisition of subsidiaries (Note 3) |  | 0.1 |  |  | 0.1 |  |  | 70.4 |  |  | 0.5 |  |  | 0.3 |  |  | 103.4 |  |  | 0.4 |  |  | 175.2 |
Disposals |  | — |  |  | — |  |  | (1.3 | ) |  | — |  |  | (0.2 | ) |  | — |  |  | — |  |  | (1.5 | )
Depreciation |  | — |  |  | (16.8 | ) |  | (83.1 | ) |  | (17.3 | ) |  | (4.5 | ) |  | (15.9 | ) |  | — |  |  | (137.6 | )
Impairment (Note 21) |  | — |  |  | — |  |  | (4.9 | ) |  | — |  |  | — |  |  | — |  |  | — |  |  | (4.9 | )
Transfers and others |  | — |  |  | 4.4 |  |  | 232.3 |  |  | 1.2 |  |  | — |  |  | (6.2 | ) |  | (212.8 | ) |  | 18.9 |
Exchange differences |  | (0.1 | ) |  | — |  |  | (5.3 | ) |  | (0.1 | ) |  | 1.3 |  |  | 3.5 |  |  | (1.8 | ) |  | (2.5 | )
Net book value at March 31, 2019 | $ | 23.9 |  | $ | 217.8 |  | $ | 1,450.3 |  | $ | 51.5 |  | $ | 54.8 |  | $ | 206.0 |  | $ | 145.0 |  | $ | 2,149.3 |
|  |  |  |  |  |  |  |  |  |  |  | Assets |  |  |  |  |
|  |  | Buildings |  |  |  | Machinery |  | Aircraft and |  |  | under |  |  | Assets |  |  |
|  |  |  | and |  |  |  |  | and |  |  | aircraft |  |  | finance |  |  | under |  |  |
|  | Land |  | improvements |  | Simulators |  | equipment |  |  | engines |  |  | lease |  | construction |  |  | Total |
Cost | $ | 23.9 |  | $ | 401.1 |  | $ | 1,683.9 |  | $ | 223.4 |  | $ | 64.4 |  | $ | 276.1 |  | $ | 164.4 |  | $ | 2,837.2 |
Accumulated depreciation |  | — |  |  | (198.3 | ) |  | (498.0 | ) |  | (173.1 | ) |  | (9.0 | ) |  | (154.9 | ) |  | — |  |  | (1,033.3 | )
Net book value at March 31, 2018 | $ | 23.9 |  | $ | 202.8 |  | $ | 1,185.9 |  | $ | 50.3 |  | $ | 55.4 |  | $ | 121.2 |  | $ | 164.4 |  | $ | 1,803.9 |
Cost | $ | 23.9 |  | $ | 431.5 |  | $ | 2,005.0 |  | $ | 221.1 |  | $ | 67.0 |  | $ | 345.7 |  | $ | 145.0 |  | $ | 3,239.2 |
Accumulated depreciation |  | — |  |  | (213.7 | ) |  | (554.7 | ) |  | (169.6 | ) |  | (12.2 | ) |  | (139.7 | ) |  | — |  |  | (1,089.9 | )
Net book value at March 31, 2019 | $ | 23.9 |  | $ | 217.8 |  | $ | 1,450.3 |  | $ | 51.5 |  | $ | 54.8 |  | $ | 206.0 |  | $ | 145.0 |  | $ | 2,149.3 |
Disclosure of estimated useful lives of intangible assets | Amortization is calculated using the straight-line method for all intangible assets over their estimated useful lives as follows:
| Amortization period
| (in years)
Capitalized development costs | 3 to 10
Customer relationships | 3 to 20
ERP and other software | 3 to 10
Licenses and technology | 3 to 20
Other intangible assets | 2 to 40

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