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Accrued Liabilities (Detail) - USD ($) $ in Millions | 12 Months Ended |
--- | --- | ---
Sep. 30, 2016 | Sep. 30, 2015 | Sep. 30, 2014 | Jun. 21, 2016
Accrued Liabilities [Line Items] |  |  |  |  |
Accrued operating expenses | [1] | $ 347 | $ 257 |  |
Visa Europe put option-(See Note 2-Visa Europe) | [2] | 0 | 255 |  |
Interest Payable | [3] | 145 | 0 |  |
Accrued income taxes-(See Note 19-Income Taxes) |  | 153 | 75 |  |
Other | [4] | 483 | 262 |  |
Total |  | 1,128 | 849 |  |
Fair value adjustment for the Visa Europe put option |  | 255 | $ (110) | $ 0 |
Visa Europe |  |  |  |  |
Accrued Liabilities [Line Items] |  |  |  |  |
Fair value adjustment for the Visa Europe put option |  | $ 255 |  |  |
Share capital of Visa Europe acquired (percent) |  |  |  |  | 100.00%
[1] | Increase includes accrued operating expenses assumed from the Visa Europe acquisition
[2] | On June 21, 2016, the Company acquired 100% of the share capital of Visa Europe, effected by the Visa Europe board of directors' exercise of the amended Visa Europe put option. Therefore, the Visa Europe put option was contractually terminated as a result of the transaction. See Note 2—Acquisition of Visa Europe.
[3] | Interest expenses accrued as at September 30, 2016 is related to the issuance of long-term debt in December 2015. See Note 9—Debt.
[4] | Current year balance includes amounts assumed from the Visa Europe acquisition related to uncertainties around foreign non-income tax obligations. Prior year current deferred tax liabilities have been retroactively reclassed to non-current deferred tax liabilities on the consolidated balance sheets upon adoption of FASB issued ASU 2015-17. See Note 1—Summary of Significant Accounting Policies and Note 19—Income Taxes.

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