Intangible Assets and Goodwill

12 Months Ended

Sep. 30, 2021

Goodwill and Intangible Assets Disclosure [Abstract]

Note 8—Intangible Assets and Goodwill

Indefinite-lived and finite-lived intangible assets consisted of the following:


	September 30,
	2021						2020
	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net
	(in millions)
Finite-lived intangible assets:
Customer relationships	$	726	$	(440)	$	286	$	709	$	(376)	$	333
Trade names	199		(148)		51		199		(134)		65
Reseller relationships	95		(92)		3		95		(89)		6
Other	16		(15)		1		17		(14)		3
Total finite-lived intangible assets	1,036		(695)		341		1,020		(613)		407
Indefinite-lived intangible assets:
Customer relationships and reacquired rights	23,239		—		23,239		23,317		—		23,317
Visa trade name	4,084		—		4,084		4,084		—		4,084
Total indefinite-lived intangible assets	27,323		—		27,323		27,401		—		27,401
Total intangible assets	$	28,359	$	(695)	$	27,664	$	28,421	$	(613)	$	27,808

For fiscal 2021, 2020 and 2019, amortization expense related to finite-lived intangible assets was $83 million, $80 million and $60 million, respectively.

At September 30, 2021, estimated future amortization expense on finite-lived intangible assets is as follows:


	For the Years Ending September 30,
	2022		2023		2024		2025		2026		Thereafter		Total
	(in millions)
Estimated future amortization expense	$	78	$	55	$	53	$	42	$	27	$	86	$	341

The changes in goodwill during the years ended September 30, 2021 and 2020 are as follows:


	2021		2020
	(in millions)
Goodwill, beginning of period	$	15,910	$	15,656
Goodwill from acquisitions, net of adjustments	63		48
Foreign currency translation	(15)		206
Goodwill, end of period	$	15,958	$	15,910

During fiscal 2021, 2020 or 2019, there was no impairment related to the Company’s intangible assets and goodwill.