v2.3.0.15

Fair Value Measurements | 12 Months Ended
--- | ---
Sep. 30, 2011
Fair Value Measurements [Abstract] |
Fair Value Measurements | 4. Fair Value Measurements Fair value is the exchange price that would be received for an asset or paid to transfer a liability in the principal or most advantageous market for the asset or liability, in an orderly transaction between market participants at the measurement date. We minimize the use of unobservable inputs and use observable market data, if available, when determining fair value. We classify our inputs to measure fair value using the following three-level hierarchy:
Level 1: |  | Quoted prices in active markets at the measurement date for identical assets and liabilities.
Level 2: |  | Prices may be based upon quoted prices in active markets or inputs not quoted on active markets but are corroborated by market data.
Level 3: |  | Unobservable inputs are used when little or no market data is available and reflect management's estimates of assumptions that market participants would use in pricing the asset or liability.
Financial assets and liabilities carried at fair value as of September 24, 2010 are classified below:
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | (in thousands) |
Assets: |  |  |  |
Investments held in supplemental retirement plan (1) |  | $ | 2,200 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,200 |
Money market funds (2) |  |  | 354,428 |  |  |  | — |  |  |  | — |  |  |  | 354,428 |
Commercial paper (2) |  |  | — |  |  |  | 29,983 |  |  |  | — |  |  |  | 29,983 |
Corporate bonds (2) |  |  | — |  |  |  | 29,658 |  |  |  | — |  |  |  | 29,658 |
Municipal debt securities (2) |  |  | — |  |  |  | 320,581 |  |  |  | — |  |  |  | 320,581 |
U.S. agency securities (2) |  |  | 107,898 |  |  |  | — |  |  |  | — |  |  |  | 107,898 |
U.S. government bonds (2) |  |  | 39,979 |  |  |  | — |  |  |  | — |  |  |  | 39,979 |
Total |  | $ | 504,505 |  |  | $ | 380,222 |  |  | $ | — |  |  | $ | 884,727 |
(1) | These assets are included within prepaid expenses and other current assets and other non-current assets.
(2) | These assets are included within cash and cash equivalents, short term investments, and long term investments.
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | (in thousands) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments held in supplemental retirement plan (1) |  | $ | 2,200 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,200 |
Total |  | $ | 2,200 |  |  | $ | — |  |  | $ | — |  |  | $ | 2,200 |
(1) | These liabilities are included within accrued compensation and benefits and other noncurrent liabilities.
Financial assets and liabilities carried at fair value as of September 30, 2011 are classified below:
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | (in thousands) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments held in supplemental retirement plan (1) |  | $ | 1,891 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,891 |
Money market funds (2) |  |  | 142,038 |  |  |  | — |  |  |  | — |  |  |  | 142,038 |
Corporate bonds (3) |  |  | — |  |  |  | 176,958 |  |  |  | — |  |  |  | 176,958 |
Municipal debt securities (3) |  |  | — |  |  |  | 472,201 |  |  |  | — |  |  |  | 472,201 |
U.S. agency securities (2), (3) |  |  | 29,919 |  |  |  | — |  |  |  | — |  |  |  | 29,919 |
Total |  | $ | 173,848 |  |  | $ | 649,159 |  |  | $ | — |  |  | $ | 823,007 |
(1) | These assets are included within prepaid expenses and other current assets and other non-current assets.
(2) | These assets are included within cash and cash equivalents.
(3) | These assets are included within short-term investments and long-term investments.
|  | Level 1 |  |  | Level 2 |  |  | Level 3 |  |  | Total |
|  | (in thousands) |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Investments held in supplemental retirement plan (1) |  | $ | 1,891 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,891 |
Total |  | $ | 1,891 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,891 |
(1) | These liabilities are included within accrued compensation and benefits and other noncurrent liabilities.
We base the fair value of our Level 1 financial instruments, which are traded in active markets, using quoted market prices for identical instruments. Our Level 1 financial instruments include money market funds, U.S. agency securities, U.S. government bonds, and mutual fund investments held in our supplemental retirement plan. We obtain the fair value of our Level 2 financial instruments from a professional pricing service, which may use quoted market prices for identical or comparable instruments, or inputs other than quoted prices that are observable either directly or indirectly. Our professional pricing service gathers quoted market prices and observable inputs for all of our fixed income securities from a variety of industry data providers. The valuation techniques used to measure the fair value of our Level 2 financial instruments were derived from non-binding market consensus prices that are corroborated by observable market data, quoted market prices for similar instruments, or pricing models such as discounted cash flow techniques. We validate the quoted market prices provided by our primary pricing service by comparing their assessment of the fair values of our investment portfolio balance against the fair values of our investment portfolio balance obtained from an independent source, which may include our investment managers. We did not own any Level 3 financial assets or liabilities as of September 24, 2010 or September 30, 2011. We enter into foreign currency forward contracts to hedge against assets and liabilities for which we have foreign currency exchange rate exposure, in an effort to reduce the risk that our earnings will be adversely affected by foreign currency exchange rate fluctuations. These derivative instruments are carried at fair value with changes in the fair value recorded to interest and other (expense)/income, net in our consolidated statements of operations. Our foreign currency forward contracts which are not designated as hedging instruments are used to reduce the exchange rate risk associated primarily with intercompany receivables and payables. These contracts do not subject us to material balance sheet risk due to exchange rate movements because gains and losses on these derivatives are intended to offset gains and losses on the related receivables and payables for which we have foreign currency exchange rate exposure. As of September 30, 2011, the outstanding balance sheet derivative instruments had maturities of 30 days or less and the total notional amounts of outstanding contracts were $4.7 million on our consolidated balance sheets, which are included in other current assets and other accrued liabilities.

X
- Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisAbstract
Namespace Prefix: | us-gaap
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c) (i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19279-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 33 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 10 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 6 -Footnote 4 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19190-110258 + Details
Name: | us-gaap_FairValueMeasurementInputsDisclosureTextBlock
Namespace Prefix: | us-gaap
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration