XML 86 R27.htm IDEA: XBRL DOCUMENT v3.3.0.814

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Sep. 30, 2015

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of restatement of financials from adoption of accounting principle change

		September 30, 2014
		Previously Reported			Effect of Accounting Principle Adoption			Adjusted
		(in thousands)
Consolidated Balance Sheet
Prepaid expenses and other		$	81,277		$	(365	)	$	80,912
Total current assets			1,277,366			(365	)		1,277,001
Other assets			19,307			(498	)		18,809
Total assets			6,721,861			(863	)		6,720,998
Long-term debt due within one year less unamortized discount and debt issuance costs			40,000			(365	)		39,635
Total current liabilities			507,526			(365	)		507,161
Long-term debt less unamortized discount and debt issuance costs			40,000			(498	)		39,502
Total noncurrent liabilities			1,323,358			(498	)		1,322,860
Total liabilities and shareholders' equity			6,721,861			(863	)		6,720,998

Schedule of the location of restricted cash and cash equivalents in the balance sheet

		September 30,
		2015			2014
		(in thousands)
Prepaid expenses and other		$	29,998		$	28,244
Other assets		$	2,000		$	2,000

Schedule of rent revenues

		Years Ended September 30,
		2015			2014			2013
		(in thousands)
Minimum rents		$	9,608		$	9,400		$	9,009
Overage and percentage rents		$	1,030		$	1,090		$	1,384

Schedule of future minimum rental income to be received on noncancelable operating leases

At September 30, 2015, minimum future rental income to be received on noncancelable operating leases was as follows:

Fiscal Year		Amount
		(in thousands)
2016		$	7,395
2017			6,116
2018			4,440
2019			3,238
2020			2,391
Thereafter			3,985
​	​	​	​	​
Total		$	27,565
​	​	​	​	​
​	​	​	​	​

Schedule of cost and accumulated depreciation for real estate properties

		September 30,
		2015			2014
		(in thousands)
Real estate properties		$	65,466		$	64,812
Accumulated depreciation			(43,326	)		(42,754	)
​	​	​	​	​	​	​	​
		$	22,140		$	22,058
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

X

- Definition

Tabular disclosure of future minimum rental income to be received on noncancelable operating leases as of the date of the latest balance sheet presented, in aggregate and for each of the five years succeeding fiscal years.

+ References

No definition available.

+ Details

Name:	hp_ScheduleOfFutureMinimumRentalIncomeForOperatingLeasesTableTextBlock
Namespace Prefix:	hp_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of rent revenues related to operating leases.

+ References

No definition available.

+ Details

Name:	hp_ScheduleOfRentRevenueTableTextBlock
Namespace Prefix:	hp_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- References

No definition available.

+ Details

Name:	us-gaap_AccountingPoliciesAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 250



-SubTopic 10



-Section 50



-Paragraph 2



-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22580-107794



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Direct Effects of a Change in Accounting Principle



-URI http://asc.fasb.org/extlink&oid=6510796



Reference 3: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Indirect Effects of a Change in Accounting Principle



-URI http://asc.fasb.org/extlink&oid=6515603



Reference 4: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 270



-SubTopic 10



-Section 45



-Paragraph 13



-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e765-108305



Reference 5: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Accounting Change



-URI http://asc.fasb.org/extlink&oid=6503790



Reference 6: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 250



-SubTopic 10



-Section 50



-Paragraph 1



-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22499-107794



Reference 7: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 270



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.10-01.(b)(6))



-URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699



Reference 8: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 250



-SubTopic 10



-Section 50



-Paragraph 3



-URI http://asc.fasb.org/extlink&oid=56949863&loc=d3e22583-107794



Reference 9: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Change in Accounting Principle



-URI http://asc.fasb.org/extlink&oid=6507316



Reference 10: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 270



-SubTopic 10



-Section 45



-Paragraph 12



-URI http://asc.fasb.org/extlink&oid=51655806&loc=d3e725-108305



Reference 11: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Retrospective Application



-URI http://asc.fasb.org/extlink&oid=6523989

+ Details

Name:	us-gaap_ScheduleOfNewAccountingPronouncementsAndChangesInAccountingPrinciplesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of lessor's property under leasing agreements and property available for lease (not currently under lease) by property class, the gross amount, accumulated depreciation and net amount of as of the balance sheet date.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 840



-SubTopic 20



-Section 50



-Paragraph 4



-Subparagraph (a)



-URI http://asc.fasb.org/extlink&oid=6454179&loc=d3e41551-112718

+ Details

Name:	us-gaap_ScheduleOfPropertySubjectToOrAvailableForOperatingLeaseTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the cash and cash items which are restricted as to withdrawal or usage. The provisions of any restrictions are described in a note to the financial statements. Restrictions may include legally restricted deposits held as compensating balances against short-term borrowing arrangements, contracts entered into with others, or entity statements of intention with regard to particular deposits; however, time deposits and short-term certificates of deposit are not generally included in legally restricted deposits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Topic 210



-SubTopic 10



-Section S99



-Paragraph 1



-Subparagraph (SX 210.5-02.1)



-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682



Reference 2: http://www.xbrl.org/2003/role/presentationRef



-Publisher FASB



-Name Accounting Standards Codification



-Glossary Cash Equivalents



-URI http://asc.fasb.org/extlink&oid=6507016

+ Details

Name:	us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration