XML 55 R40.htm IDEA: XBRL DOCUMENT v3.8.0.1

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2017

Income Tax Disclosure [Abstract]

Provision for Income Taxes

The provision for income taxes was as follows during fiscal 2017, 2016 and 2015:

	Year ended September 30,
	2017				2016				2015
	(In thousands)
Current:
Federal	$	19,576			$	50,631			$	23,646
State	1,055				2,900				(5,381		)
Foreign	8,486				7,597				10,405
	29,117				61,128				28,670
Deferred:
Federal	(5,027		)		(23,592		)		(5,004		)
State	(296		)		(225		)		1,422
Foreign	(726		)		(2,190		)		(2,352		)
	(6,049		)		(26,007		)		(5,934		)
Total provision	$	23,068			$	35,121			$	22,736

Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities at September 30, 2017 and 2016 were as follows:

	September 30,
	2017				2016
	(In thousands)
Deferred tax assets:
Net operating loss carryforward	$	16,765			$	16,122
Foreign tax credit carryforward	10,286				14,590
Research credit carryforward	7,333				6,132
Accrued bonus	14,468				13,807
Investments	582				619
Accrued compensation	1,585				1,328
Share-based compensation	29,770				27,203
Deferred revenue	—				1,467
Accrued lease costs	3,026				3,406
Property and equipment	3,476				3,348
Other	8,630				7,728
	95,921				95,750
Less valuation allowance	(17,657		)		(15,145		)
Total deferred tax assets	78,264				80,605
Deferred tax liabilities:
Intangible assets	(25,346		)		(28,056		)
Prepaid expense	(4,681		)		(3,959		)
Deferred revenue	(41		)		—
Other	(992		)		(992		)
Total deferred tax liabilities	(31,060		)		(33,007		)
Deferred tax assets, net	$	47,204			$	47,598

Reconciliation Between Federal Statutory Income Tax Rate and Effective Tax Rate

A reconciliation of the provision for income taxes, with the amount computed by applying the U.S. federal statutory income tax rate (35% in fiscal 2017, 2016 and 2015) to income before provision for income taxes for fiscal 2017, 2016 and 2015 is shown below:

	Year Ended September 30,
	2017				2016				2015
	(In thousands)
Income tax provision at U.S. federal statutory rate	$	52,963			$	50,599			$	38,233
State income taxes, net of U.S. federal benefit	2,193				2,244				1,719
Foreign tax rate differential	(1,761		)		(4,661		)		(5,279		)
Intercompany interest	(477		)		(1,223		)		(1,260		)
Research credits	(2,572		)		(4,398		)		(2,104		)
Domestic production deduction	(3,075		)		(3,726		)		(1,607		)
Amended Returns/Audit Settlements/Statute Expirations	(1,296		)		(248		)		(5,806		)
Foreign	744				(1,702		)		(3,109		)
Valuation allowance	2,512				1,262				1,805
Foreign tax credit	(1,342		)		(3,286		)		(1,296		)
Excess tax benefits relating to stock-based compensation	(24,746		)		—				—
Other	(75		)		260				1,440
Recorded income tax provision	$	23,068			$	35,121			$	22,736

Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	Year Ended September 30,
	2017				2016				2015
	(In thousands)
Gross unrecognized tax benefits at beginning of year	$	6,799			$	4,634			$	4,554
Gross increases for tax positions in prior years	57				1,004				1,725
Gross decreases for tax positions in prior years	(19		)		(117		)		(3		)
Gross increases based on tax positions related to the current year	1,291				1,310				582
Decreases for settlements and payments	(151		)		(32		)		(2,224		)
Decreases due to statue expiration	(1,497		)		—				—
Gross unrecognized tax benefits at end of year	$	6,480			$	6,799			$	4,634

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- 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://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32840-109319

+ Details

Name:	us-gaap_SummaryOfIncomeTaxContingenciesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration