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v3.21.2

PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
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Mar. 31, 2021
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 3500 hours
|  |  |  |  |  | Machinery |  |  |  |  | Assets |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  | under |  |
(amounts in millions) |  |  |  | and land | Simulators | equipment |  | Aircraft |  |  | construction |  | Total
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 4) |  |  |  | 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 |
Additions |  |  |  | 16.2 |  |  | 13.4 |  |  | 13.4 |  |  | 19.1 |  |  |  |  | 45.5 |  |  | 107.6 |
Additions – business combinations (Note 4) |  |  |  | 0.3 |  |  | 7.9 |  |  | 0.3 |  |  | — |  |  |  |  | — |  |  | 8.5 |
Disposals |  |  |  | — |  |  | (1.9) |  |  | (0.1) |  |  | (0.4) |  |  |  |  | (1.6) |  |  | (4.0) |
Depreciation |  |  |  | (19.8) |  |  | (113.3) |  |  | (15.9) |  |  | (5.8) |  |  |  |  | — |  |  | (154.8) |
Impairment |  |  |  | — |  |  | (76.7) |  |  | — |  |  | — |  |  |  |  | — |  |  | (76.7) |
Transfers and others |  |  |  | 36.1 |  |  | 145.3 |  |  | 1.4 |  |  | 0.6 |  |  |  |  | (97.3) |  |  | 86.1 |
Foreign currency exchange differences |  |  |  | (13.5) |  |  | (120.9) |  |  | (2.2) |  |  | (6.7) |  |  |  |  | (8.0) |  |  | (151.3) |
Net book value as at March 31, 2021 |  |  | $ | 282.1 |  | $ | 1,423.1 |  | $ | 48.3 |  | $ | 76.1 |  |  |  | $ | 139.8 |  | $ | 1,969.4 |
|  |  |  |  |  | Machinery |  |  |  |  | Assets |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  | under |  |
(amounts in millions) |  |  |  | and land | Simulators | equipment |  | Aircraft |  |  | construction |  | Total
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 |
Cost |  |  | $ | 513.8 |  | $ | 2,140.6 |  | $ | 192.9 |  | $ | 91.9 |  |  |  | $ | 139.8 |  | $ | 3,079.0 |
Accumulated depreciation and impairment |  |  |  | (231.7) |  |  | (717.5) |  |  | (144.6) |  |  | (15.8) |  |  |  |  | — |  |  | (1,109.6) |
Net book value as at March 31, 2021 |  |  | $ | 282.1 |  | $ | 1,423.1 |  | $ | 48.3 |  | $ | 76.1 |  |  |  | $ | 139.8 |  | $ | 1,969.4 |

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