| Disclosure of amortization, depreciation and impairment |
|
|
|
|
|
|
|
|
|
|
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|
Year ended September 30 |
|
|
2025 |
2024 |
|
|
$ |
$ |
Depreciation of PP&E (Note 6) |
|
134,243 |
|
134,818 |
|
Impairment of PP&E (Note 6) |
|
— |
|
115 |
|
Depreciation of right-of-use assets (Note 7) |
|
138,240 |
|
126,615 |
|
Impairment of right-of-use assets (Note 7) |
|
768 |
|
— |
|
| Amortization of contract costs related to transition costs |
|
74,059 |
|
59,191 |
|
| Impairment of contract costs related to transition costs |
|
— |
|
4,254 |
|
Amortization of intangible assets (Note 9) |
|
231,639 |
|
185,741 |
|
Impairment of intangible assets (Note 9) |
|
6,716 |
|
11,574 |
|
Included in costs of services, selling and administrative (Note 23) |
|
585,665 |
|
522,308 |
|
| Amortization of contract costs related to incentives (presented as a reduction of revenue) |
|
4,170 |
|
2,806 |
|
| Amortization of deferred financing fees (presented in finance costs) |
|
575 |
|
630 |
|
Amortization of discounts on investments related to funds held for clients (presented net as an increase of revenue) |
|
(39) |
|
(1,584) |
|
|
|
|
|
|
|
|
|
Impairment of PP&E (presented in integration costs) (Note 6) |
|
360 |
|
149 |
|
Impairment of PP&E (presented in restructuring and in cost optimization program) (Note 6 and 25) |
|
1,526 |
|
2,431 |
|
Impairment of right-of-use assets (presented in integration costs) (Note 7) |
|
19,125 |
|
— |
|
Impairment of right-of-use assets (presented in restructuring and in cost optimization program) (Note 7 and 25) |
|
2,656 |
|
10,119 |
|
|
|
|
|
Impairment of intangible assets (presented in restructuring) (Note 9 and 25) |
|
228 |
|
— |
|
|
|
|
|
|
|
614,266 |
|
536,859 |
|
|