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Income Taxes (Tables) | 12 Months Ended
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Sep. 30, 2018
Income Tax Disclosure [Abstract] |
Schedule of income before income taxes, by geographical area | The income before income taxes, by geographic area, was as follows:
| Fiscal Year Ended
| September 30, 2018 |  | October 1, 2017 |  | October 2, 2016
| (in thousands)
Income before income taxes: |  |  |  |  |  |  |  |
United States | $ | 180,034 |  |  | $ | 166,074 |  |  | $ | 113,576 |
Foreign | (5,472 | ) |  | 5,687 |  |  | 10,890 |
Total income before income taxes | $ | 174,562 |  |  | $ | 171,761 |  |  | $ | 124,466 |
Schedule of components of income tax expense | Income tax expense consisted of the following:
| Fiscal Year Ended
| September 30, 2018 |  | October 1, 2017 |  | October 2, 2016
|  |  | (in thousands) |  |
Current: |  |  |  |  |  |  |  |
Federal | $ | 46,840 |  |  | $ | 45,604 |  |  | $ | 22,277 |
State | 9,228 |  |  | 8,860 |  |  | 5,634 |
Foreign | 10,897 |  |  | 9,337 |  |  | 6,651 |
Total current income tax expense | 66,965 |  |  | 63,801 |  |  | 34,562 |
Deferred: |  |  |  |  |  |  |  |
Federal | (22,072 | ) |  | (4,251 | ) |  | 6,231 |
State | (1,471 | ) |  | (945 | ) |  | (16 | )
Foreign | (5,817 | ) |  | (4,761 | ) |  | (164 | )
Total deferred income tax expense | (29,360 | ) |  | (9,957 | ) |  | 6,051 |
Total income tax expense | $ | 37,605 |  |  | $ | 53,844 |  |  | $ | 40,613 |
Schedule of reconciliation of income tax expense and effective income tax rates | Total income tax expense was different from the amount computed by applying the U.S. federal statutory rate to pre-tax income as follows:
| Fiscal Year Ended
| September 30, 2018 |  | October 1, 2017 |  | October 2, 2016
Tax at federal statutory rate | 24.5% |  | 35.0% |  | 35.0%
State taxes, net of federal benefit | 4.2 |  | 3.4 |  | 3.1
Research and Development ("R&D") credit | (1.4) |  | (1.8) |  | (3.4)
Domestic production deduction | (0.2) |  | (0.7) |  | (0.7)
Tax differential on foreign earnings | 0.5 |  | — |  | (1.6)
Non-taxable foreign interest income | (2.0) |  | (2.9) |  | (3.9)
Non-deductible executive compensation | — |  | — |  | 2.0
Goodwill | 1.7 |  | — |  | —
Stock compensation | (2.7) |  | (2.8) |  | 0.3
Valuation allowance | (0.5) |  | (0.5) |  | 2.4
Change in uncertain tax positions | 1.9 |  | 1.8 |  | (2.0)
Revaluation of deferred taxes | (8.4) |  | — |  | —
Deferred tax adjustments | 2.1 |  | — |  | —
Other | 1.8 |  | (0.2) |  | 1.4
Total income tax expense | 21.5% |  | 31.3% |  | 32.6%
Schedule of temporary differences comprising the net deferred income tax liability | Temporary differences comprising the net deferred income tax liability shown on the accompanying consolidated balance sheets were as follows:
| Fiscal Year Ended
| September 30, 2018 |  | October 1, 2017
| (in thousands)
Deferred Tax Assets: |  |  |  |  |
State taxes | $ | 1,220 |  |  | $ | 598 |
Reserves and contingent liabilities | 2,646 |  |  | 2,941 |
Allowance for doubtful accounts | 4,259 |  |  | 4,273 |
Accrued liabilities | 19,611 |  |  | 22,466 |
Stock-based compensation | 6,338 |  |  | 10,069 |
Loss carry-forwards | 23,492 |  |  | 28,261 |
Valuation allowance | (21,479 | ) |  | (25,326 | )
Total deferred tax assets | 36,087 |  |  | 43,282 |
Deferred Tax Liabilities: |  |  |  |  |
Unbilled revenue | (25,819 | ) |  | (46,408 | )
Prepaid expense | (3,524 | ) |  | (6,253 | )
Intangibles | (23,319 | ) |  | (24,328 | )
Property and equipment | (4,984 | ) |  | (8,311 | )
Total deferred tax liability | (57,646 | ) |  | (85,300 | )
Net deferred tax liabilities | $ | (21,559 | ) |  | $ | (42,018 | )
Reconciliation of the beginning and ending amounts of unrecognized tax benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
| Fiscal Year Ended
| September 30, 2018 |  | October 1, 2017 |  | October 2, 2016
| (in thousands)
Beginning balance | $ | 9,337 |  |  | $ | 22,786 |  |  | $ | 21,618 |
Additions for current year tax positions | 1,108 |  |  | 1,060 |  |  | 2,802 |
Additions for prior year tax positions | 3,478 |  |  | 2,365 |  |  | 1,466 |
Reductions for prior year tax positions | — |  |  | (6,875 | ) |  | (3,100 | )
Settlements | (4,496 | ) |  | (9,999 | ) |  | — |
Ending balance | $ | 9,427 |  |  | $ | 9,337 |  |  | $ | 22,786 |

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