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INCOME TAXES (Tables) | 12 Months Ended
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Sep. 30, 2021
Income Tax Disclosure [Abstract] |
Schedule of Components of the Provision (Benefit) for Income Taxes | The components of the benefit for income taxes are as follows:
| Year Ended September 30,
(in thousands) | 2021 |  | 2020 |  | 2019
Current: |  |  |  |  |
Federal | $ | (15,466) |  |  | $ | 15,431 |  |  | $ | 21,745 |
Foreign | 772 |  |  | 1,495 |  |  | 732 |
State | 725 |  |  | 523 |  |  | 3,365 |
| (13,969) |  |  | 17,449 |  |  | 25,842 |
Deferred: |  |  |  |  |
Federal | (81,760) |  |  | (127,096) |  |  | (35,809) |
Foreign | 4,106 |  |  | (12,390) |  |  | 2,804 |
State | (12,098) |  |  | (18,069) |  |  | (11,549) |
| (89,752) |  |  | (157,555) |  |  | (44,554) |
Total benefit | $ | (103,721) |  |  | $ | (140,106) |  |  | $ | (18,712) |
Schedule of Domestic and Foreign Income (Loss) before Income Taxes | The amounts of domestic and foreign loss before income taxes are as follows:
| Year Ended September 30,
(in thousands) | 2021 |  | 2020 |  | 2019
Domestic | $ | (412,556) |  |  | $ | (458,364) |  |  | $ | (45,118) |
Foreign | (28,624) |  |  | (178,134) |  |  | (6,104) |
| $ | (441,180) |  |  | $ | (636,498) |  |  | $ | (51,222) |
Schedule of Effective Income Tax Rates as Compared to the U.S. Federal Income Tax Rate | Effective income tax rates as compared to the U.S. Federal income tax rate are as follows:
| Year Ended September 30,
| 2021 |  | 2020 |  | 2019
U.S. Federal income tax rate | 21.0 | % |  | 21.0 | % |  | 21.0 | %
Effect of foreign taxes | 0.1 |  |  | (0.2) |  |  | (0.6) |
State income taxes, net of federal tax benefit | 2.6 |  |  | 2.8 |  |  | 17.2 |
Other impact of foreign operations | — |  |  | (0.5) |  |  | 0.9 |
Non-deductible meals and entertainment | (0.1) |  |  | (0.2) |  |  | (2.5) |
Equity compensation | (0.8) |  |  | (0.3) |  |  | 2.7 |
Excess officer's compensation | — |  |  | (0.2) |  |  | (1.9) |
Contingent consideration adjustment | — |  |  | — |  |  | 4.5 |
Other | 0.7 |  |  | (0.4) |  |  | (4.8) |
Effective income tax rate | 23.5 | % |  | 22.0 | % |  | 36.5 | %
Schedule of Components of Net Deferred Tax Liabilities | The components of our net deferred tax liabilities are as follows:
| September 30,
(in thousands) | 2021 |  | 2020
Deferred tax liabilities: |  |  |
Property, plant and equipment | $ | 598,798 |  |  | $ | 685,389 |
Marketable securities | 1,669 |  |  | 1,957 |
Other | 26,244 |  |  | 26,138 |
Total deferred tax liabilities | 626,711 |  |  | 713,484 |
Deferred tax assets: |  |  |
Pension reserves | 5,791 |  |  | 7,369 |
Self-insurance reserves | 7,862 |  |  | 10,360 |
Net operating loss, foreign tax credit, and other federal tax credit carryforwards | 25,474 |  |  | 33,747 |
Financial accruals | 31,910 |  |  | 32,481 |
Other | 17,963 |  |  | 15,632 |
Total deferred tax assets | 89,000 |  |  | 99,589 |
Valuation allowance | (25,726) |  |  | (36,780) |
Net deferred tax assets | 63,274 |  |  | 62,809 |
Net deferred tax liabilities | $ | 563,437 |  |  | $ | 650,675 |
Schedule of Reconciliation of the Change in Gross Unrecognized Tax Benefits | A reconciliation of the change in our gross unrecognized tax benefits for the fiscal years ended September 30, 2021 and 2020 is as follows:
(in thousands) | 2021 |  | 2020
Unrecognized tax benefits at October 1, | $ | 13,440 |  |  | $ | 15,759 |
Gross decreases - current period effect of tax positions | (11,648) |  |  | (2,338) |
Gross increases - current period effect of tax positions | — |  |  | 20 |
Expiration of statute of limitations for assessments | (114) |  |  | (1) |
Unrecognized tax benefits at September 30, | $ | 1,678 |  |  | $ | 13,440 |

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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32687-109319 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=121826272&loc=SL6600010-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32718-109319 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=121826272&loc=d3e32840-109319 + Details
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