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Fair Value Measurements and Investments (Tables) | 6 Months Ended
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Mar. 31, 2022
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, 2022 |  | September 30, 2021 |  | March 31, 2022 |  | September 30, 2021 |  |  |  |
| (in millions)
Assets |  |  |  |  |  |  |  |  |  |  |
Cash equivalents and restricted cash equivalents: |  |  |  |  |  |  |  |  |  |  |
Money market funds | $ | 9,448 |  |  | $ | 11,779 |  |  | $ | — |  |  | $ | — |  |  |  |  |
U.S. government-sponsored debt securities | — |  |  | — |  |  | 418 |  |  | 100 |  |  |  |  |
U.S. Treasury securities | 200 |  |  | 2,400 |  |  | — |  |  | — |  |  |  |  |
Investment securities: |  |  |  |  |  |  |  |  |  |  |
Marketable equity securities | 363 |  |  | 490 |  |  | — |  |  | — |  |  |  |  |
U.S. government-sponsored debt securities | — |  |  | — |  |  | 110 |  |  | 245 |  |  |  |  |
U.S. Treasury securities | 3,043 |  |  | 2,985 |  |  | — |  |  | — |  |  |  |  |
Other current and non-current assets: |  |  |  |  |  |  |  |  |  |  |
Money market funds | 4 |  |  | 4 |  |  | — |  |  | — |  |  |  |  |
Derivative instruments | — |  |  | — |  |  | 465 |  |  | 410 |  |  |  |  |
Total | $ | 13,058 |  |  | $ | 17,658 |  |  | $ | 993 |  |  | $ | 755 |  |  |  |  |
Liabilities |  |  |  |  |  |  |  |  |  |  |
Accrued compensation and benefits: |  |  |  |  |  |  |  |  |  |  |
Deferred compensation liability | $ | 179 |  |  | $ | 167 |  |  | $ | — |  |  | $ | — |  |  |  |  |
Accrued and other liabilities: |  |  |  |  |  |  |  |  |  |  |
Derivative instruments | — |  |  | — |  |  | 226 |  |  | 109 |  |  |  |  |
Total | $ | 179 |  |  | $ | 167 |  |  | $ | 226 |  |  | $ | 109 |  |  |  |  |
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, 2022 including cumulative unrealized gains and losses:
| March 31, 2022
| (in millions)
Initial cost basis | $ | 908 |
Adjustments: |
Upward adjustments | 806 |
Downward adjustments (including impairment) | (66) |
Carrying amount, end of period | $ | 1,648 |
Unrealized gains and losses included in the carrying value of the Company’s non-marketable equity securities still held as of March 31, 2022 and 2021 were as follows:
| Three Months Ended March 31, |  | Six Months Ended March 31,
| 2022 |  | 2021 |  | 2022 |  | 2021
| (in millions)
Upward adjustments | $ | 2 |  |  | $ | 129 |  |  | $ | 226 |  |  | $ | 143 |
Downward adjustments (including impairment) | $ | (53) |  |  | $ | — |  |  | $ | (53) |  |  | $ | (2) |

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- Definition Tabular disclosure of investment in equity security without readily determinable fair value. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 321 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=123583765&loc=SL75117539-209714 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 321 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123583765&loc=SL75117539-209714 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 321 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123583765&loc=SL75117539-209714 + 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=123874694&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=123874694&loc=d3e19207-110258 + Details
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