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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2019
Income Tax Disclosure [Abstract] |
Summary Of Income (Loss) Before Income Taxes | Our income (loss) before income taxes consisted of the following:
(in thousands) | Year ended September 30,
| 2019 |  | 2018 |  | 2017
Domestic | $ | (112,077 | ) |  | $ | (114,591 | ) |  | $ | (140,150 | )
Foreign | 132,377 |  |  | 143,247 |  |  | 138,744 |
Total income (loss) before income taxes | $ | 20,300 |  |  | $ | 28,656 |  |  | $ | (1,406 | )
Schedule Of Provision For (Benefit From) Income Taxes | Our (benefit) provision for income taxes consisted of the following:
(in thousands) | Year ended September 30,
| 2019 |  | 2018 |  | 2017
Current: |  |  |  |  |
Federal | $ | 13,130 |  |  | $ | 3,009 |  |  | $ | 2,423 |
State | (945 | ) |  | 2,003 |  |  | 340 |
Foreign | 33,867 |  |  | 28,213 |  |  | 17,881 |
| 46,052 |  |  | 33,225 |  |  | 20,644 |
Deferred: |  |  |  |  |
Federal | 22,911 |  |  | (12,594 | ) |  | 4,911 |
State | 1,759 |  |  | (445 | ) |  | 877 |
Foreign | (22,962 | ) |  | (43,517 | ) |  | (34,077 | )
| 1,708 |  |  | (56,556 | ) |  | (28,289 | )
Total provision (benefit) for income taxes | $ | 47,760 |  |  | $ | (23,331 | ) |  | $ | (7,645 | )
Summary Of Federal Income Tax Rate And Effective Income Tax Rate | Taxes computed at the statutory federal income tax rates are reconciled to the provision (benefit) for income taxes as follows:
(in thousands) | Year ended September 30,
| 2019 |  | 2018 |  | 2017
Statutory federal income tax rate | $ | 4,263 |  |  | 21 | % |  | $ | 7,021 |  |  | 25 | % |  | $ | (492 | ) |  | (35 | )%
Change in valuation allowance | 66,417 |  |  | 327 | % |  | (181,047 | ) |  | (632 | )% |  | 17,334 |  |  | 1,233 | %
Transition impact of U.S. Tax Act | — |  |  | — | % |  | 126,122 |  |  | 440 | % |  | — |  |  | — | %
Federal rate change | — |  |  | — | % |  | 69,648 |  |  | 243 | % |  | — |  |  | — | %
State income taxes, net of federal tax benefit | 607 |  |  | 3 | % |  | 2,401 |  |  | 8 | % |  | 627 |  |  | 45 | %
Federal research and development credits | (3,731 | ) |  | (18 | )% |  | (3,058 | ) |  | (11 | )% |  | (2,182 | ) |  | (155 | )%
Uncertain tax positions | 2,611 |  |  | 13 | % |  | (4,646 | ) |  | (16 | )% |  | (3,840 | ) |  | (273 | )%
Foreign rate differences | (26,952 | ) |  | (133 | )% |  | (38,743 | ) |  | (135 | )% |  | (27,932 | ) |  | (1,987 | )%
Foreign tax on U.S. provision | 6,547 |  |  | 32 | % |  | 2,736 |  |  | 10 | % |  | 2,737 |  |  | 195 | %
Excess tax benefits from restricted stock | (5,940 | ) |  | (29 | )% |  | (11,641 | ) |  | (41 | )% |  | — |  |  | — | %
Audits and settlements | 51 |  |  | — | % |  | 2,352 |  |  | 8 | % |  | — |  |  | — | %
U.S. permanent items | 2,483 |  |  | 12 | % |  | 5,408 |  |  | 19 | % |  | 6,030 |  |  | 429 | %
BEAT | 1,759 |  |  | 9 | % |  | — |  |  | — | % |  | — |  |  | — | %
GILTI, net of foreign tax credits | 6,170 |  |  | 31 | % |  | — |  |  | — | % |  | — |  |  | — | %
Foreign-Derived Intangible Income (FDII) | (6,409 | ) |  | (32 | )% |  | — |  |  | — | % |  | — |  |  | — | %
Other, net | (116 | ) |  | (1 | )% |  | 116 |  |  | 1 | % |  | 73 |  |  | 4 | %
Benefit for income taxes | $ | 47,760 |  |  | 235 | % |  | $ | (23,331 | ) |  | (81 | )% |  | $ | (7,645 | ) |  | (544 | )%
Schedule Of Deferred Tax Assets And Liabilities | The significant temporary differences that created deferred tax assets and liabilities are shown below:
(in thousands) | September 30,
| 2019 |  | 2018
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 26,462 |  |  | $ | 31,329 |
Foreign tax credits | — |  |  | 2,201 |
Capitalized research and development | 34,560 |  |  | 20,999 |
Pension benefits | 14,838 |  |  | 12,296 |
Prepaid expenses | 41,739 |  |  | 30,614 |
Deferred revenue | 9,899 |  |  | 33,886 |
Stock-based compensation | 12,306 |  |  | 11,622 |
Other reserves not currently deductible | 20,986 |  |  | 13,588 |
Amortization of intangible assets | 168,376 |  |  | 96,841 |
Research and development and other tax credits | 49,995 |  |  | 55,760 |
Fixed assets | 45,450 |  |  | 4,364 |
Capital loss carryforward | 31,248 |  |  | 33,024 |
Deferred interest | 10,864 |  |  | 13,057 |
Other | 1,623 |  |  | 1,152 |
Gross deferred tax assets | 468,346 |  |  | 360,733 |
Valuation allowance | (177,663 | ) |  | (141,950 | )
Total deferred tax assets | 290,683 |  |  | 218,783 |
Deferred tax liabilities: |  |  |
Acquired intangible assets not deductible | (42,554 | ) |  | (41,139 | )
Pension prepayments | (2,532 | ) |  | (2,362 | )
Deferred revenue | (19,312 | ) |  | (6,978 | )
Unbilled accounts receivable | (31,005 | ) |  | — |
Deferred income | (19,040 | ) |  | (6,641 | )
Prepaid commissions | (17,423 | ) |  | — |
Other | (1,866 | ) |  | (1,686 | )
Total deferred tax liabilities | (133,732 | ) |  | (58,806 | )
Net deferred tax assets | $ | 156,951 |  |  | $ | 159,977 |
Summary Of Valuation Allowance | The changes to the valuation allowance were primarily due to the following:
(in millions) | Year ended September 30,
| 2019 |  | 2018 |  | 2017
Valuation allowance beginning of year | $ | 142.0 |  |  | $ | 279.7 |  |  | $ | 235.5 |
Net release of valuation allowance (1) | (1.8 | ) |  | (2.8 | ) |  | (9.1 | )
Net increase (decrease) in deferred tax assets with a full valuation allowance (2) | 37.5 |  |  | (134.9 | ) |  | 53.3 |
Valuation allowance end of year | $ | 177.7 |  |  | $ | 142.0 |  |  | $ | 279.7 |
(1) | In 2019, 2018 and 2017, this is attributable to the release in foreign jurisdictions.
(2) In 2019, this is due in large part to a change in method of accounting for federal income tax purposes resulting in deferred tax liabilities that cannot be offset against available tax attributes in the scheduling of the reversal of existing temporary differences, and by the adoption of ASC606. In 2018, this is primarily attributable to U.S. tax reform: the utilization of tax attributes used to offset the transition tax, the revaluation of the U.S. net deferred tax assets and liabilities, the ability to realize net operating losses from the reversal of existing deferred tax assets which can now be carried forward indefinitely and can therefore be netted against deferred tax liabilities for indefinite lived intangible.
Schedule Of Unrecognized Tax Benefit |
|  | Year ended September 30,
Unrecognized tax benefits (in millions) |  | 2019 |  | 2018 |  | 2017
Unrecognized tax benefit beginning of year |  | $ | 9.8 |  |  | $ | 14.8 |  |  | $ | 15.5 |
Tax positions related to current year: |  |  |  |  |  |
Additions |  | 1.5 |  |  | 1.5 |  |  | 0.9 |
Tax positions related to prior years: |  |  |  |  |  |
Additions |  | 1.4 |  |  | — |  |  | 1.0 |
Reductions |  | — |  |  | (4.7 | ) |  | (1.6 | )
Settlements |  | (1.2 | ) |  | — |  |  | (1.0 | )
Statute expirations |  | — |  |  | (1.8 | ) |  | — |
Unrecognized tax benefit end of year |  | $ | 11.5 |  |  | $ | 9.8 |  |  | $ | 14.8 |
Summary Of Income Tax Examinations Years | As of September 30, 2019, we remained subject to examination in the following major tax jurisdictions for the tax years indicated:
Major Tax Jurisdiction |  | Open Years
United States |  | 2015 through 2019
Germany |  | 2011 through 2019
France |  | 2016 through 2019
Japan |  | 2014 through 2019
Ireland |  | 2015 through 2019

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