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Business Combinations and Divestitures (Tables)

12 Months Ended

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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- References

No definition available.

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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

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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

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