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Stock Option and Incentive Plan (Tables) | 12 Months Ended
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Sep. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract] |
Summary of Option Activity | The following table summarizes information about options to purchase the Company ’ s ordinary shares, as well as changes during the fiscal year ended September 30, 2019:
|  | Number of Share Options |  |  | Weighted Average Exercise Price |
Outstanding as of October 1, 2018 |  |  | 6,418 |  |  | $ | 54.76 |
Granted |  |  | 1,975 |  |  |  | 60.04 |
Exercised |  |  | (874 | ) |  |  | 47.41 |
Forfeited |  |  | (682 | ) |  |  | 60.52 |
Outstanding as of September 30, 2019(1) |  |  | 6,837 |  |  | $ | 56.65 |
Exercisable as of September 30, 2019(1) |  |  | 2,899 |  |  | $ | 50.60 |
(1) | As of September 30, 2019, the weighted average remaining contractual life of outstanding and exercisable options was 7.24 and 5.63 years, respectively.
Summary of Restricted Shares Activity | The following table summarizes information relating to awards of restricted shares, as well as changes during the fiscal year ended September 30, 2019:
|  | Number of Shares |  |  | Weighted Average Grant Date Fair Value |
Outstanding as of October 1, 2018 |  |  | 1,022 |  |  | $ | 60.68 |
Granted |  |  | 521 |  |  |  | 61.65 |
Vested |  |  | (459 | ) |  |  | 59.32 |
Forfeited |  |  | (147 | ) |  |  | 61.86 |
Outstanding as of September 30, 2019 |  |  | 937 |  |  | $ | 61.70 |
Employee Equity-Based Compensation Pre-Tax Expense | Employee equity-based compensation pre-tax expense for the years ended September 30, 2019, 2018 and 2017 was as follows:
|  | Year Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Cost of revenue |  | $ | 19,879 |  |  | $ | 18,253 |  |  | $ | 19,215 |
Research and development |  |  | 2,714 |  |  |  | 3,476 |  |  |  | 3,536 |
Selling, general and administrative |  |  | 15,957 |  |  |  | 25,747 |  |  |  | 21,788 |
Total |  | $ | 38,550 |  |  | $ | 47,476 |  |  | $ | 44,539 |
Assumptions Used in Calculating Fair Value of Options | The fair value of options granted was estimated on the date of grant using the Black-Scholes pricing model with the assumptions noted in the following table (all in weighted averages for options granted during the year):
|  | Year Ended September 30, |
|  | 2019 |  |  | 2018 |  |  | 2017 |
Risk-free interest rate(1) |  |  | 2.64 | % |  |  | 2.30 | % |  |  | 1.63 | %
Expected life of stock options(2) |  |  | 4.50 |  |  |  | 4.50 |  |  |  | 4.50 |
Expected volatility(3) |  |  | 17.8 | % |  |  | 15.0 | % |  |  | 16.2 | %
Expected dividend yield(4) |  |  | 1.82 | % |  |  | 1.51 | % |  |  | 1.47 | %
Fair value per option |  | $ | 9.13 |  |  | $ | 8.70 |  |  | $ | 7.62 |
(1) | Risk-free interest rate is based upon U.S. Treasury yield curve appropriate for the term of the Company’s employee stock options.
(2) | Expected life of stock options is based upon historical experience.
(3) | Expected volatility is based on blended volatility.
(4) | Expected dividend yield is based on the Company’s history and future expectation of dividend payouts.

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- Definition Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (f)(2) -URI http://asc.fasb.org/extlink&oid=109197908&loc=d3e5070-113901 + Details
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