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Fair Value Measurements and Investments (Tables) | 6 Months Ended
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Mar. 31, 2020
Fair Value Disclosures [Abstract] |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis | Assets and Liabilities Measured at Fair Value on a Recurring Basis
| Fair Value Measurements Using Inputs Considered as
| Level 1 |  | Level 2
| March 31, 2020 |  | September 30, 2019 |  | March 31, 2020 |  | September 30, 2019
| (in millions)
Assets |  |  |  |  |  |  |
Cash equivalents and restricted cash equivalents: |  |  |  |  |  |  |
Money market funds | $ | 8,864 |  |  | $ | 6,494 |  |  |  |  |
U.S. government-sponsored debt securities |  |  |  |  | $ | — |  |  | $ | 150 |
Investment securities: |  |  |  |  |  |  |
Marketable equity securities | 121 |  |  | 126 |  |  |  |  |
U.S. government-sponsored debt securities |  |  |  |  | 3,149 |  |  | 5,592 |
U.S. Treasury securities | 205 |  |  | 675 |  |  |  |  |
Other current and non-current assets: |  |  |  |  |  |  |
Derivative instruments |  |  |  |  | 768 |  |  | 437 |
Total | $ | 9,190 |  |  | $ | 7,295 |  |  | $ | 3,917 |  |  | $ | 6,179 |
Liabilities |  |  |  |  |  |  |
Accrued compensation and benefits: |  |  |  |  |  |  |
Deferred compensation liability | $ | 111 |  |  | $ | 113 |  |  |  |  |
Accrued and other liabilities: |  |  |  |  |  |  |
Derivative instruments |  |  |  |  | $ | 272 |  |  | $ | 52 |
Total | $ | 111 |  |  | $ | 113 |  |  | $ | 272 |  |  | $ | 52 |
Schedule of Non-Marketable Equity Securities | The following table summarizes the total carrying value of the Company’s non-marketable equity securities held as of March 31, 2020 including cumulative unrealized gains and losses:
| March 31, 2020
| (in millions)
Initial cost basis | $ | 611 |
Upward adjustments | 119 |
Downward adjustments (including impairment) | (5 | )
Carrying amount, end of period | $ | 725 |
Schedule of Gains and Losses on Marketable and Non-Marketable Equity Securities | Gains and losses on the Company’s equity securities are summarized below.
| Three Months Ended March 31, |  | Six Months Ended March 31,
| 2020 |  | 2019 |  | 2020 |  | 2019
| (in millions)
Net gain (loss) on equity securities sold during the period | $ | 1 |  |  | $ | 15 |  |  | $ | 5 |  |  | $ | 15 |
Unrealized gain (loss) on equity securities held as of the end of the period | (23 | ) |  | 79 |  |  | (9 | ) |  | 59 |
Total gain (loss) recognized in non-operating income (expense), net | $ | (22 | ) |  | $ | 94 |  |  | $ | (4 | ) |  | $ | 74 |

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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (bbb) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in net income (trading) and investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References No definition available. + Details
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