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Organization and Basis of Presentation Organization and Basis of Presentation (Tables)

3 Months Ended

Dec. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of New Accounting Pronouncements and Changes in Accounting Principles

The adoption of Topic 606 resulted in the following changes to our opening balance sheet:

(dollars in thousands)	Balance at September 30, 2018				Adjustments due to adoption of new standard				Opening balance at October 1, 2018
Assets
Accounts receivable - unbilled	$	31,536			$	35,414			$	66,950
Deferred income taxes	6,834				(6,625		)		209
Liabilities and shareholders' equity
Deferred revenue - current	51,182				(11,767		)		39,415
Deferred income taxes - long-term	26,377				7,074				33,451
Retained earnings	633,281				32,929				666,210
Noncontrolling interests	2,552				553				3,105

The effect on our balance sheet would have been as follows:

(dollars in thousands)	Balance at December 31, 2018 as reported				Adjustments due to adoption of new standard				Balance at December 31, 2018 under previous accounting guidance
Assets
Accounts receivable - unbilled	$	124,385			$	(34,233	)		$	90,152
Deferred income taxes	209				6,743				6,952
Liabilities and shareholders' equity
Deferred revenue - current	37,231				12,521				49,752
Deferred income taxes - long-term	49,617				(6,764		)		42,853
Accumulated other comprehensive loss	(42,673		)		825				(41,848		)
Retained earnings	664,332				(33,349		)		630,983
Noncontrolling interests	2,782				(723		)		2,059

Our balances for cash, cash equivalents and restricted cash are as follows:

		Balance as of
(dollars in thousands)		December 31, 2018				September 30, 2018				December 31, 2017				September 30, 2017
Cash and cash equivalents		$	54,736			$	349,245			$	196,905			$	166,252
Restricted cash (recorded within "other current assets")		7,358				7,314				13,597				13,475
Cash, cash equivalents and restricted cash		$	62,094			$	356,559			$	210,502			$	179,727

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- References

No definition available.

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- Definition

Tabular disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section 45
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e765-108305

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
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-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=109236672&loc=d3e725-108305

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
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-Name Accounting Standards Codification
-Topic 250
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794

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