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Business Combinations and Divestitures (Tables) | 12 Months Ended
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Sep. 30, 2023
Business Combination and Asset Acquisition [Abstract] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed |
Table 6.1: VES Valuation
| Allocation of Assets and Liabilities
| (in thousands)
Consideration paid: |
Cash consideration, net of cash acquired | 1,370,631 |
Assets acquired: |
Accounts receivable - billed, billable and unbilled | $ | 44,078 |
Prepaid expenses and other current assets | 7,955 |
Property and equipment, net | 8,021 |
Operating lease right-of-use assets | 18,898 |
Intangible assets | 664,000 |
Other assets | 7,166 |
Total identifiable assets acquired | 750,118 |
Liabilities assumed: |
Accounts payable and accrued compensation | 43,986 |
Operating lease liabilities | 18,898 |
Income taxes payable, current | 5,673 |
Deferred income taxes | 171,023 |
Other long-term liabilities | 12,270 |
Total identifiable liabilities assumed | 251,850 |
Net identifiable assets acquired | 498,268 |
Goodwill | 872,363 |
Net assets acquired | $ | 1,370,631 |
Table 6.3: Attain Valuation
| Allocation of Assets and Liabilities
| (in thousands)
Consideration paid: |
Cash consideration paid, net of cash acquired | $ | 419,097 |
Assets acquired: |
Accounts receivable - billed, billable and unbilled | 39,375 |
Prepaid expenses and other current assets | 926 |
Operating lease right-of-use assets | 24,960 |
Intangible assets | 105,000 |
Other assets | 74 |
Total identifiable assets acquired | 170,335 |
Liabilities assumed: |
Accounts payable and other liabilities | 28,863 |
Operating lease liabilities, less current portion | 26,401 |
Total identifiable liabilities assumed | 55,264 |
Net identifiable assets acquired | 115,071 |
Goodwill | 304,026 |
Net assets acquired | $ | 419,097 |
Schedule of Acquired Finite-Lived Intangible Assets Weighted Average Remaining Lives |
Table 6.2: VES Intangible Asset Values and Useful Lives
| Estimated Fair Value
| (in thousands)
Customer contracts and relationships | $ | 580,000 |
Provider network | 57,000 |
Technology-based intangible assets | 27,000 |
Total intangible assets | $ | 664,000 |

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- Definition Tabular disclosure of the characteristics, including initial carrying value, residual amount, weighted average useful life, of finite-lived intangible assets acquired during the period by major class. A major class is composed of intangible assets that can be grouped together because they are similar, either by nature or by their use in the operations of the company. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482665/350-30-50-1 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 805 -SubTopic 20 -Name Accounting Standards Codification -Paragraph 1 -Section 50 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479907/805-20-50-1 + Details
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