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Finisar Acquisition - Preliminary Allocation of Purchase Price Based on Estimated Fair Value of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands | 6 Months Ended |  |
--- | --- | --- | ---
Mar. 31, 2020 | Dec. 31, 2019 | Sep. 30, 2019 | Jun. 30, 2019
Previously Reported/As Adjusted |  |  |  |
Goodwill | $ 1,281,762 |  |  | $ 319,778
Measurement Period Adjustments |  |  |  |
Cash and cash equivalents | 0 |  |  |
Total Purchase Price | (6,461) |  |  |
Finisar Corporation |  |  |  |
Previously Reported/As Adjusted |  |  |  |
Cash and cash equivalents | 842,477 |  | $ 842,764 |
Current assets | 260,714 |  | 260,864 |
Inventories | 439,708 |  | 437,867 |
Property, plant & equipment | 671,697 |  | 748,858 |
Intangible assets | 669,700 |  | 827,689 |
Other assets | 73,747 |  | 82,624 |
Deferred tax assets | 11,721 |  | 0 |
Accounts payable | (123,707) |  | (123,707) |
Other accrued liabilities | (250,594) |  | (148,425) |
Deferred tax liabilities | (75,899) |  | (197,809) |
Debt | (575,000) |  | (575,000) |
Goodwill | 963,939 |  | 759,239 |
Total Purchase Price | 2,908,503 |  | $ 2,914,964 |
Measurement Period Adjustments |  |  |  |
Accounts receivable | (150) |  |  |
Inventories | 1,841 |  |  |
Property, plant & equipment | (77,161) |  |  |
Intangibles assets | (157,989) |  |  |
Other assets | (9,164) |  |  |
Deferred tax assets | 11,721 |  |  |
Other accrued liabilities | (58,205) |  |  |
Deferred taxes liabilities | 77,946 |  |  |
Goodwill | 204,700 |  |  |
Total Purchase Price | (6,500) |  |  |
Decrease to depreciation expense |  | $ (8,500) |  |
Decrease to amortization expense |  | $ (14,400) |  |
Right-of-use assets decreased | 16,000 |  |  |
Reduction of lease liabilities | 16,000 |  |  |
Liabilities, uncertain tax positions | 56,500 |  |  |
Other current liabilities | 11,000 |  |  |
Increase, other assets for insurance recovery | 6,800 |  |  |
Increase, other liabilities for litigation | 6,800 |  |  |
Finisar Corporation | Reclassification Adjustments |  |  |  |
Previously Reported/As Adjusted |  |  |  |
Cash and cash equivalents | (287) |  |  |
Other assets | 287 |  |  |
Other accrued liabilities | (43,964) |  |  |
Deferred tax liabilities | $ 43,964 |  |  |

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- Definition Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=116869197&loc=d3e4845-128472 + Details
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