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v3.23.2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Mar. 31, 2023
General Information About Financial Statements [Abstract] |
Disclosure of estimated useful lives, residual values and depreciation methods | The estimated useful lives, residual values and depreciation methods are as follows:
| Method | Depreciation 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 March 31, 2021 |  |  | $ | 282.1 |  | $ | 1,423.1 |  | $ | 48.3 |  | $ | 76.1 |  |  |  | $ | 139.8 |  | $ | 1,969.4 |
Additions |  |  |  | 29.4 |  |  | 14.5 |  |  | 15.5 |  |  | 1.6 |  |  |  |  | 211.2 |  |  | 272.2 |
Business combinations (Note 2) |  |  |  | 52.1 |  |  | 18.7 |  |  | 21.5 |  |  | 2.1 |  |  |  |  | 2.1 |  |  | 96.5 |
Disposals |  |  |  | (2.2) |  |  | (0.4) |  |  | (0.1) |  |  | (1.1) |  |  |  |  | — |  |  | (3.8) |
Depreciation |  |  |  | (21.4) |  |  | (101.1) |  |  | (19.3) |  |  | (5.2) |  |  |  |  | — |  |  | (147.0) |
Impairment |  |  |  | (13.8) |  |  | (10.5) |  |  | — |  |  | — |  |  |  |  | — |  |  | (24.3) |
Purchase of assets under lease (Note 14) |  |  |  | — |  |  | 21.7 |  |  | — |  |  | — |  |  |  |  | — |  |  | 21.7 |
Transfers and others |  |  |  | 1.1 |  |  | 97.6 |  |  | 1.1 |  |  | (1.0) |  |  |  |  | (95.5) |  |  | 3.3 |
Foreign currency exchange differences |  |  |  | (7.2) |  |  | (48.5) |  |  | (0.8) |  |  | (1.0) |  |  |  |  | (1.2) |  |  | (58.7) |
Net book value as at March 31, 2022 |  |  | $ | 320.1 |  | $ | 1,415.1 |  | $ | 66.2 |  | $ | 71.5 |  |  |  | $ | 256.4 |  | $ | 2,129.3 |
Additions |  |  |  | 34.6 |  |  | 20.1 |  |  | 16.7 |  |  | 0.2 |  |  |  |  | 197.2 |  |  | 268.8 |
Disposals |  |  |  | (3.6) |  |  | (3.2) |  |  | (0.1) |  |  | (0.6) |  |  |  |  | — |  |  | (7.5) |
Depreciation |  |  |  | (23.3) |  |  | (113.2) |  |  | (21.2) |  |  | (5.4) |  |  |  |  | — |  |  | (163.1) |
(Impairment) reversal – net |  |  |  | — |  |  | 2.1 |  |  | (0.1) |  |  | (0.3) |  |  |  |  | — |  |  | 1.7 |
Purchase of assets under lease (Note 14) |  |  |  | — |  |  | 34.6 |  |  | — |  |  | — |  |  |  |  | — |  |  | 34.6 |
Transfers and others |  |  |  | 27.6 |  |  | 208.8 |  |  | (5.5) |  |  | 6.0 |  |  |  |  | (231.5) |  |  | 5.4 |
Foreign currency exchange differences |  |  |  | 13.7 |  |  | 88.6 |  |  | 3.1 |  |  | 5.1 |  |  |  |  | 7.4 |  |  | 117.9 |
Net book value as at March 31, 2023 |  |  | $ | 369.1 |  | $ | 1,652.9 |  | $ | 59.1 |  | $ | 76.5 |  |  |  | $ | 229.5 |  | $ | 2,387.1 |
|  |  |  |  |  | Machinery |  |  |  |  | Assets |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  | under |  |
(amounts in millions) |  |  |  | and land | Simulators | equipment |  | Aircraft |  |  | construction |  | Total
Cost |  |  | $ | 561.9 |  | $ | 2,180.7 |  | $ | 209.2 |  | $ | 89.4 |  |  |  | $ | 256.4 |  | $ | 3,297.6 |
Accumulated depreciation and impairment |  |  |  | (241.8) |  |  | (765.6) |  |  | (143.0) |  |  | (17.9) |  |  |  |  | — |  |  | (1,168.3) |
Net book value as at March 31, 2022 |  |  | $ | 320.1 |  | $ | 1,415.1 |  | $ | 66.2 |  | $ | 71.5 |  |  |  | $ | 256.4 |  | $ | 2,129.3 |
Cost |  |  | $ | 623.9 |  | $ | 2,558.1 |  | $ | 208.9 |  | $ | 103.1 |  |  |  | $ | 229.5 |  | $ | 3,723.5 |
Accumulated depreciation and impairment |  |  |  | (254.8) |  |  | (905.2) |  |  | (149.8) |  |  | (26.6) |  |  |  |  | — |  |  | (1,336.4) |
Net book value as at March 31, 2023 |  |  | $ | 369.1 |  | $ | 1,652.9 |  | $ | 59.1 |  | $ | 76.5 |  |  |  | $ | 229.5 |  | $ | 2,387.1 |
Disclosure of depreciation methods, residual values and depreciation methods | 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 | Depreciation 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
Aircraft | Straight-line (residual not exceeding 15%) | Not exceeding 25 years
Aircraft engines | Based on utilization | Not exceeding 3500 hours
Disclosure of amortization using the straight-line method for all intangible assets over their estimated useful lives | 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
Technology, software and ERP | 3 to 12 years
Other intangible assets | 2 to 40 years

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