Other Deductions, Net

3 Months Ended

Dec. 31, 2022

Other Income and Expenses [Abstract]

Other Deductions, Net

OTHER DEDUCTIONS, NETOther deductions, net are summarized below:

	Three Months Ended December 31,
		2021		2022
Amortization of intangibles (intellectual property and   customer relationships)		$	57	118
Restructuring costs		6		10
Acquisition/divestiture costs		23		—
Foreign currency transaction (gains) losses		(7)		(7)
Investment-related gains & gains from sales of capital   assets		(15)		(4)
Russia business exit		—		47
Other		(26)		(44)
Total		$	38	120

In the first quarter of fiscal 2023, intangibles amortization for the three months ended December 31, 2022 included $64 related to the Heritage AspenTech acquisition and foreign currency transaction gains included a mark-to-market gain of $35 related to foreign currency forward contracts entered into by AspenTech to mitigate the impact of foreign currency exchange associated with the Micromine purchase price. Other is composed of several items, including pension expense, litigation costs, provision for bad debt and other items, none of which is individually significant.