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PROPERTY, PLANT AND EQUIPMENT (Tables)
 12 Months Ended
Mar. 31, 2020
Property, plant and equipment [abstract]  
Disclosure of detailed information about 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

 
 
 
 
  
 
 
 
Machinery
 
 
 
under

 
Assets

 
 
  
Buildings
 
 
 
 
and

 
 
 
finance

 
under

 
 
 (amounts in millions)
 
and land

Simulators
 
equipment
 
 
Aircraft

 
lease

construction
 
 
Total

Net book value as at March 31, 2018
$
226.7

$
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 – business combinations (Note 3)
 
0.2

 
70.4

 
0.5

 
0.3

 
103.4

 
0.4

 
175.2

Additions – monetization of royalties (Note 4)
 
—

 
46.0

 
—

 
—

 
—

 
—

 
46.0

Disposals
 
—

 
(1.3
)
 
—

 
(0.2
)
 
—

 
—

 
(1.5
)
Depreciation
 
(16.8
)
 
(83.1
)
 
(17.3
)
 
(4.5
)
 
(15.9
)
 
—

 
(137.6
)
Impairment
 
—

 
(4.9
)
 
—

 
—

 
—

 
—

 
(4.9
)
Transfers and others
 
4.4

 
232.3

 
1.2

 
—

 
(6.2
)
 
(212.8
)
 
18.9

Foreign currency exchange differences
 
(0.1
)
 
(5.3
)
 
(0.1
)
 
1.3

 
3.5

 
(1.8
)
 
(2.5
)
Net book value as at March 31, 2019
$
241.7

$
1,450.3

$
51.5

$
54.8

$
206.0

$
145.0

$
2,149.3

Impact of adopting IFRS 16 (Note 2)
 
—

 
—

 
—

 
—

 
(206.0
)
 
—

 
(206.0
)
Net book value as at April 1, 2019
$
241.7

$
1,450.3

$
51.5

$
54.8

$
—

$
145.0

$
1,943.3

Additions
 
31.0

 
27.3

 
13.9

 
11.3

 
—

 
207.1

 
290.6

Additions – business combinations (Note 3)
 
0.1

 
—

 
0.1

 
0.6

 
—

 
—

 
0.8

Disposals
 
(0.1
)
 
(0.5
)
 
—

 
(0.1
)
 
—

 
—

 
(0.7
)
Depreciation
 
(17.7
)
 
(105.0
)
 
(17.9
)
 
(5.0
)
 
—

 
—

 
(145.6
)
Impairment
 
—

 
(1.8
)
 
—

 
—

 
—

 
—

 
(1.8
)
Transfers and others
 
2.2

 
155.0

 
2.8

 
4.6

 
—

 
(151.6
)
 
13.0

Foreign currency exchange differences
 
5.6

 
44.0

 
1.0

 
3.1

 
—

 
0.7

 
54.4

Net book value as at March 31, 2020
$
262.8

$
1,569.3

$
51.4

$
69.3

$
—

$
201.2

$
2,154.0

 
 
 
 
 
 
 
 
 
 
 
Assets

 
 
 
 
 
 
 
 
Machinery
 
 
 
under

 
Assets

 
 
 
Buildings
 
 
 
 
and

 
 
 
finance

 
under

 
 
 (amounts in millions)
 
and land

Simulators
 
equipment
 
 
Aircraft

 
lease

construction
 
 
Total

Cost
$
455.4

$
2,005.0

$
221.1

$
67.0

$
345.7

$
145.0

$
3,239.2

Accumulated depreciation and impairment
 
(213.7
)
 
(554.7
)
 
(169.6
)
 
(12.2
)
 
(139.7
)
 
—

 
(1,089.9
)
Net book value as at March 31, 2019
$
241.7

$
1,450.3

$
51.5

$
54.8

$
206.0

$
145.0

$
2,149.3

Impact of adopting IFRS 16 (Note 2)
 
—

 
—

 
—

 
—

 
(206.0
)
 
—

 
(206.0
)
Net book value as at April 1, 2019
$
241.7

$
1,450.3

$
51.5

$
54.8

$
—

$
145.0

$
1,943.3

Cost
$
490.0

$
2,191.1

$
203.1

$
82.2

$
—

$
201.2

$
3,167.6

Accumulated depreciation and impairment
 
(227.2
)
 
(621.8
)
 
(151.7
)
 
(12.9
)
 
—

 
—

 
(1,013.6
)
Net book value as at March 31, 2020
$
262.8

$
1,569.3

$
51.4

$
69.3

$
—

$
201.2

$
2,154.0