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INCOME TAXES (Tables)

12 Months Ended

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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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.

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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.

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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.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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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.

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