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INTANGIBLE ASSETS
12 Months Ended
Mar. 31, 2020
Intangible Assets [Abstract]  
INTANGIBLE ASSETS
INTANGIBLE ASSETS 
 
 
Capitalized
 
 
 
 
ERP and
 
 
Other

 
 
 (amounts in millions)
 Goodwill
 
development
 
Customer
 
 
other
 
intangible
 
 
 
 
(Note 26)
 
 
costs

relationships
 
Licenses
 
software
 
 
assets

 
Total

Net book value as at March 31, 2018
$
625.5

$
173.7

$
154.5

$

$
64.9

$
37.0

$
1,055.6

Additions – internal development
 


69.4






17.2



 
86.6

Additions – business combinations (Note 3)
 
443.0


7.6


191.4


169.5





 
811.5

Additions – monetization of royalties (Note 4)
 

 

 

 
156.7

 

 

 
156.7

Amortization
 

 
(30.5
)
 
(22.4
)
 
(2.3
)
 
(14.3
)
 
(5.4
)
 
(74.9
)
Transfers and others
 

 
(10.0
)
 

 

 
2.7

 
0.5

 
(6.8
)
Foreign currency exchange differences
 
(0.8
)
 
0.4

 
(0.7
)
 
0.5

 
0.2

 
(0.4
)
 
(0.8
)
Net book value as at March 31, 2019
$
1,067.7

$
210.6

$
322.8

$
324.4

$
70.7

$
31.7

$
2,027.9

Additions – internal development
 


86.2






12.0



 
98.2

Additions – acquired separately
 






1.8




0.6

 
2.4

Additions – business combinations (Note 3)
 
20.1

 
5.8

 
13.0

 
(7.0
)
 

 

 
31.9

Amortization
 

 
(39.6
)
 
(34.7
)
 
(12.8
)
 
(14.1
)
 
(4.9
)
 
(106.1
)
Impairment
 
(37.5
)
 
(3.2
)
 

 

 

 

 
(40.7
)
Transfers and others
 

 
(11.1
)
 
2.9

 
(2.7
)
 
4.1

 

 
(6.8
)
Foreign currency exchange differences
 
35.0

 
0.8

 
8.0

 
5.0

 
0.3

 
0.6

 
49.7

Net book value as at March 31, 2020
$
1,085.3

$
249.5

$
312.0

$
308.7

$
73.0

$
28.0

$
2,056.5

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Capitalized
 
 
 
 
ERP and

 
 
Other

 
 
 
 
development
 
Customer
 
 
other
 
intangible
 
 
 
 
Goodwill
 
 
costs

relationships
 
Licenses
 
 
software

 
assets


 
Total

Cost
$
1,067.7

$
375.0

$
460.9

$
326.7

$
208.8

$
104.1

$
2,543.2

Accumulated amortization and impairment
 

 
(164.4
)
 
(138.1
)
 
(2.3
)
 
(138.1
)
 
(72.4
)
 
(515.3
)
Net book value as at March 31, 2019
$
1,067.7

$
210.6

$
322.8

$
324.4

$
70.7

$
31.7

$
2,027.9

Cost
$
1,122.8

$
454.2

$
486.1

$
326.2

$
213.3

$
98.3

$
2,700.9

Accumulated amortization and impairment
 
(37.5
)
 
(204.7
)
 
(174.1
)
 
(17.5
)
 
(140.3
)
 
(70.3
)
 
(644.4
)
Net book value as at March 31, 2020
$
1,085.3

$
249.5

$
312.0

$
308.7

$
73.0

$
28.0

$
2,056.5



During the year ended March 31, 2020, amortization of $65.8 million (2019$43.7 million) has been recorded in cost of sales, $38.5 million (2019$29.4 million) in research and development expenses and $1.8 million (2019$1.8 million) in selling, general and administrative expenses.