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Segment Information
 3 Months Ended
Dec. 31, 2022
Segment Reporting [Abstract]  
Segment Information Segment Information
Based on the nature of its products and services, the Company classifies its business interests into two fundamental operations: Recorded Music and Music Publishing, which also represent the reportable segments of the Company. Information as to each of these operations is set forth below. The Company evaluates performance based on several factors, of which the primary financial measure is operating income (loss) before non-cash depreciation of tangible assets and non-cash amortization of intangible assets (“OIBDA”). The Company has supplemented its analysis of OIBDA results by segment with an analysis of operating income (loss) by segment.
The accounting policies of the Company’s business segments are the same as those described in Note 2, “Summary of Significant Accounting Policies,” to the consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2022. The Company accounts for intersegment sales at fair value as if the sales were to third parties. While intercompany transactions are treated like third-party transactions to determine segment performance, the revenues (and corresponding expenses recognized by the segment that is counterparty to the transaction) are eliminated in consolidation, and therefore, do not themselves impact consolidated results.
Recorded
Music		Music
Publishing		Corporate
expenses and
eliminations		Total
Three Months Ended(in millions)
December 31, 2022    
Revenues$1,239 $250 $(1)$1,488 
Operating income (loss)283 49 (67)265 
Amortization of intangible assets41 22 — 63 
Depreciation of property, plant and equipment13 1 7 21 
OIBDA337 72 (60)349 
December 31, 2021
Revenues$1,386 $229 $(1)$1,614 
Operating income (loss)276 32 (69)239 
Amortization of intangible assets40 20 — 60 
Depreciation of property, plant and equipment14 2 5 21 
OIBDA330 54 (64)320