Intangible Assets and Goodwill

12 Months Ended

Sep. 30, 2022

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,
	2022						2021
	Gross		Accumulated Amortization		Net		Gross		Accumulated Amortization		Net
	(in millions)
Finite-lived intangible assets:
Customer relationships	$	836	$	(513)	$	323	$	726	$	(440)	$	286
Trade names	195		(159)		36		199		(148)		51
Reseller relationships	95		(95)		—		95		(92)		3
Other	16		(16)		—		16		(15)		1
Total finite-lived intangible assets	1,142		(783)		359		1,036		(695)		341
Indefinite-lived intangible assets:
Customer relationships and reacquired rights	20,622		—		20,622		23,239		—		23,239
Visa trade name	4,084		—		4,084		4,084		—		4,084
Total indefinite-lived intangible assets	24,706		—		24,706		27,323		—		27,323
Total intangible assets	$	25,848	$	(783)	$	25,065	$	28,359	$	(695)	$	27,664

For fiscal 2022, 2021 and 2020, amortization expense related to finite-lived intangible assets was $90 million, $83 million and $80 million, respectively.

At September 30, 2022, estimated future amortization expense on finite-lived intangible assets was as follows:


	For the Years Ending September 30,
	2023		2024		2025		2026		2027		Thereafter		Total
	(in millions)
Estimated future amortization expense	$	76	$	74	$	59	$	42	$	40	$	68	$	359

The changes in goodwill during the years ended September 30, 2022 and 2021 were as follows:


	2022		2021
	(in millions)
Goodwill, beginning of period	$	15,958	$	15,910
Goodwill from acquisitions, net of adjustments	2,320		63
Foreign currency translation	(491)		(15)
Goodwill, end of period	$	17,787	$	15,958

During fiscal 2022, 2021 or 2020, there was no impairment related to the Company’s intangible assets and goodwill.