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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2018
INCOME TAXES |
Schedule of components of the provision (benefit) for income taxes |
|  | Year Ended September 30,
|  | 2018 |  | 2017 |  | 2016
|  | (in thousands)
Current: |  |  |  |  |  |  |  |  |
Federal |  | $ | 757 |  | $ | (36,260) |  | $ | (86,010)
Foreign |  |  | 6,492 |  |  | 4,108 |  |  | 9,987
State |  |  | 2,340 |  |  | (472) |  |  | (3,742)
|  |  | 9,589 |  |  | (32,624) |  |  | (79,765)
Deferred: |  |  |  |  |  |  |  |  |
Federal |  |  | (508,256) |  |  | (14,953) |  |  | 58,136
Foreign |  |  | 7,415 |  |  | (7,827) |  |  | 408
State |  |  | 14,083 |  |  | (1,331) |  |  | 1,544
|  |  | (486,758) |  |  | (24,111) |  |  | 60,088
Total benefit |  | $ | (477,169) |  | $ | (56,735) |  | $ | (19,677)
Schedule of domestic and foreign income (loss) before income taxes |
|  | Year Ended September 30,
|  | 2018 |  | 2017 |  | 2016
|  | (in thousands)
Domestic |  | $ | 27,436 |  | $ | (173,157) |  | $ | (49,636)
Foreign |  |  | (11,595) |  |  | (11,441) |  |  | (23,031)
|  | $ | 15,841 |  | $ | (184,598) |  | $ | (72,667)
Schedule of effective income tax rates as compared to the U.S. Federal income tax rate |
|  | Year Ended September 30, |
|  | 2018 |  | 2017 |  | 2016 |
U.S. Federal income tax rate |  | 24.5 | % | 35.0 | % | 35.0 | %
Effect of foreign taxes |  | 87.8 |  | 1.8 |  | (13.8) |
State income taxes, net of federal tax benefit |  | 68.8 |  | 0.6 |  | 3.2 |
U.S. domestic production activities |  | — |  | (2.1) |  | (10.4) |
Remeasurement of deferred tax related to Tax Reform Act |  | (3,169.4) |  | — |  | — |
Other impact of foreign operations |  | (43.4) |  | (2.9) |  | 14.7 |
Non-deductible meals and entertainment (1) |  | 8.2 |  | — |  | — |
Equity compensation (1) |  | (5.3) |  | — |  | — |
Officer's compensation (1) |  | 1.7 |  | — |  | — |
Contingent consideration adjustment (1) |  | 10.7 |  | — |  | — |
Other (1) |  | 4.1 |  | (1.7) |  | (1.6) |
Effective income tax rate |  | (3,012.3) | % | 30.7 | % | 27.1 | %
| (1) |  | For fiscal years 2017 and 2016, “other” reflects adjustments for non-deductible meals and entertainment, equity compensation, officer’s compensation and contingent consideration.
Schedule of components of net deferred tax liabilities |
|  | September 30,
|  | 2018 |  | 2017
|  | (in thousands)
Deferred tax liabilities: |  |  |  |  |  |
Property, plant and equipment |  | $ | 904,734 |  | $ | 1,386,512
Available-for-sale securities |  |  | 10,464 |  |  | 24,940
Other |  |  | 12,787 |  |  | 21,609
Total deferred tax liabilities |  |  | 927,985 |  |  | 1,433,061
Deferred tax assets: |  |  |  |  |  |
Pension reserves |  |  | 3,477 |  |  | 7,614
Self-insurance reserves |  |  | 13,100 |  |  | 19,461
Net operating loss, foreign tax credit, and other federal tax credit carryforwards |  |  | 55,889 |  |  | 62,478
Financial accruals |  |  | 45,708 |  |  | 62,971
Other |  |  | 4,888 |  |  | 6,003
Total deferred tax assets |  |  | 123,062 |  |  | 158,527
Valuation allowance |  |  | (48,213) |  |  | (58,155)
Net deferred tax assets |  |  | 74,849 |  |  | 100,372
Net deferred tax liabilities |  | $ | 853,136 |  | $ | 1,332,689
Schedule of reconciliation of the change in the entity's gross unrecognized tax benefits |
|  | September 30,
|  | 2018 |  | 2017
|  | (in thousands)
Unrecognized tax benefits at October 1, |  | $ | 4,773 |  | $ | 9,551
Gross increases - tax positions in prior periods |  |  | 3 |  |  | —
Gross decreases - tax positions in prior periods |  |  | — |  |  | (1)
Gross decreases - current period effect of tax positions |  |  | (280) |  |  | (170)
Gross increases - current period effect of tax positions |  |  | 10,537 |  |  | 300
Expiration of statute of limitations for assessments |  |  | (128) |  |  | (4,907)
Unrecognized tax benefits at September 30, |  | $ | 14,905 |  | $ | 4,773

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure for tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities and other income tax contingencies. Includes, but is not limited to, interest and penalties, reconciliation of unrecognized tax benefits, unrecognized tax benefits that would affect the effective tax rate, tax years that remain subject to examination by tax jurisdictions, and information about positions for which it is reasonably possible that amounts unrecognized will significantly change within 12 months. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319 + Details
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