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v3.23.2

PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
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Mar. 31, 2023
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 | 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 |

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