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NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Mar. 31, 2021
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 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 |
Disclosure of additional information of leasing activities for lessee | The depreciation periods, residual values (only applicable when it is reasonably certain that the Company will obtain ownership by the end of the lease term) and depreciation methods are as follows:
| Method | Amortization period
Buildings and land | Straight-line | Not exceeding 40 years
Simulators | Straight-line (10% residual) | Not exceeding 25 years
Machinery and equipment | Straight-line | Not exceeding 7 years
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
Capitalized development costs | 3 to 10 years
Customer relationships | 3 to 20 years
Licenses | 3 to 20 years
ERP and other software | 3 to 10 years
Other intangible assets | 2 to 40 years

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