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Diluted earnings per share

$ 479,446

^[1]

$ 354,396

^[1]

$ 436,826

Basic earnings per share

$ 3.49

$ 2.49

$ 2.99

$ 3.47

$ 2.47

$ 2.96

[1]	In fiscal years 2019 and 2018, all of the Company’s net income is attributable to Amdocs Limited as the net income attributable to the Non-controlling interests is negligible.

Consolidated Statements of Comprehensive Income - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2017

Statement of Comprehensive Income [Abstract]

Other comprehensive income (loss), net of tax

$ 479,446

^[1]

$ 354,396

^[1]

$ 436,826

Net change in fair value of cash flow hedges

^[2]

30,553

(51,116)

11,994

Net change in fair value of available-for-sale securities

^[3]

1,592

(1,182)

(978)

Net actuarial (loss) gain on defined benefit plan

^[4]

(1,961)

777

1,679

30,184

(51,521)

12,695

$ 509,630

$ 302,875

$ 449,521

[1]	In fiscal years 2019 and 2018, all of the Company’s net income is attributable to Amdocs Limited as the net income attributable to the Non-controlling interests is negligible.
[2]	Net of tax (expense) benefit of $(2,458), $4,482 and $651 for the fiscal years ended September 30, 2019, 2018 and 2017, respectively.
[3]	Net of tax benefit (expense) of $0, $9 and $(4) for the fiscal years ended September 30, 2019, 2018 and 2017, respectively.
[4]	Net of tax benefit (expense) of $1,080, $(254) and $(697) for the fiscal years ended September 30, 2019, 2018 and 2017, respectively.

Balance, Shares at Sep. 30, 2016

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Statement of Comprehensive Income [Abstract]
Tax (expense) benefit on change in fair value of cash flow hedges	$ (2,458)	$ 4,482	$ 651
Tax benefit (expense) on change in fair value of available-sale-of securities	0	9	(4)
Tax benefit (expense) on unrealized (loss) gain on defined benefit plan	$ 1,080	$ (254)	$ (697)

Consolidated Statements of Changes in Shareholders' Equity - USD ($)
shares in Thousands, $ in Thousands

Total

Ordinary Shares

Additional Paid-in Capital

Treasury Stock

Accumulated Other Comprehensive (Loss) Income

^[1]

Retained Earnings

Total Amdocs Limited Shareholders' Equity

Non-controlling Interests

Balance at Sep. 30, 2016

$ 3,453,561

$ 4,377

$ 3,322,789

$ (4,024,527)

$ 6,095

$ 4,144,827

$ 3,453,561

147,134

Comprehensive income:

436,826

12,695

Employee stock options exercised

449,521

87,976

$ 28

87,948

87,976

Employee stock options exercised, Shares

2,220

Repurchase of shares, Shares

(340,597)

(5,519)

Tax benefit from equity-based awards

3,611

Cash dividends declared

(124,546)

Issuance of restricted stock, net of forfeitures

$ 5

Issuance of restricted stock, net of forfeitures, Shares

556

Equity-based compensation expense related to employees

44,539

Balance at Sep. 30, 2017

3,574,070

$ 4,410

3,458,887

(4,365,124)

18,790

4,457,107

3,574,070

Balance, Shares at Sep. 30, 2017

144,391

Comprehensive income:

^[2]

354,396

(51,521)

Employee stock options exercised

302,875

81,286

$ 24

81,262

81,286

Employee stock options exercised, Shares

1,800

Repurchase of shares, Shares

(419,228)

(6,337)

Cash dividends declared

(137,602)

Issuance of restricted stock, net of forfeitures

$ 2

Issuance of restricted stock, net of forfeitures, Shares

323

Equity-based compensation expense related to employees

47,476

Changes in Noncontrolling interests

43,163

Balance at Sep. 30, 2018

$ 3,492,042

$ 4,436

3,587,625

(4,784,352)

(32,731)

4,673,901

3,448,879

43,163

Balance, Shares at Sep. 30, 2018

140,177

Comprehensive income:

^[2]

$ 479,446

479,446

30,184

Employee stock options exercised

509,630

$ 41,498

$ 11

41,487

41,498

Employee stock options exercised, Shares

874

Repurchase of shares, Shares

$ (398,057)

(398,057)

(6,656)

Cash dividends declared

$ (150,982)

(150,982)

Issuance of restricted stock, net of forfeitures

$ 5

Issuance of restricted stock, net of forfeitures, Shares

378

Equity-based compensation expense related to employees

38,550

Changes in Noncontrolling interests

(654)

Balance at Sep. 30, 2019

$ 3,542,466

$ 4,452

$ 3,667,662

$ (5,182,409)

$ (2,547)

5,012,799

3,499,957

$ 42,509

Balance, Shares at Sep. 30, 2019

134,773

Cumulative effect adjustment

^[3]

$ 10,434

[1]	As of September 30, 2019, 2018 and 2017, accumulated other comprehensive (loss) income is comprised of unrealized gain (loss) on derivatives, net of tax, of $3,945, $(26,608) and $24,508 , unrealized loss on short-term interest-bearing investments, net of tax, of $0, $(1,592) and $(410) and unrealized loss on defined benefit plan, net of tax, of $(6,492), $(4,531) and $(5,308).
[2]	In fiscal years 2019 and 2018, all of the Company’s net income is attributable to Amdocs Limited as the net income attributable to the Non-controlling interests is negligible.
[3]	The Cumulative effect adjustments as of October 1, 2018 include an increase of $14,294 to retained earnings due to the impact of adoptions of ASU No. 2014-09 (ASC 606) and decrease of $3,860 to retained earnings due to adoption of ASU No. 2016-16.

Consolidated Statements of Changes in Shareholders' Equity (Parenthetical) - USD ($) $ in Thousands		12 Months Ended
	Oct. 01, 2018	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Cash dividends declared per ordinary share		$ 1.105	$ 0.970	$ 0.855
Unrealized gain (loss) on derivatives, net of tax		$ 3,945	$ (26,608)	$ 24,508
Unrealized loss on short-term interest-bearing investments, net of tax		0	(1,592)	(410)
Unrealized loss on defined benefit plan, net of tax		$ (6,492)	$ (4,531)	$ (5,308)
Accounting Standards Update 2014-09 [Member]
Increase in retained earnings	$ 14,294
Accounting Standards Update 2016-16 [Member]
Decrease in retained earnings	$ 3,860

Consolidated Statements of Cash Flows - USD ($)
$ in Thousands

12 Months Ended

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2017

Cash Flow from Operating Activities:

Reconciliation of net income to net cash provided by operating activities:

$ 479,446

^[1]

$ 354,396

^[1]

$ 436,826

Depreciation and amortization

205,772

211,224

214,885

Equity-based compensation expense

38,550

47,476

44,539

Deferred income taxes

(13,950)

25,098

6,551

Excess tax benefit from equity-based compensation

(4,666)

Loss from short-term interest-bearing investments

737

1,324

Net changes in operating assets and liabilities, net of amounts acquired:

Accounts receivable, net

6,589

(66,451)

(41,075)

Prepaid expenses and other current assets

25,907

(18,736)

11,002

Other noncurrent assets

(1,635)

9,674

(52,667)

Accounts payable, accrued expenses and accrued personnel

(60,042)

25,348

72,049

Deferred revenue

(37,855)

7,650

(50,230)

Income taxes payable, net

6,025

(31,036)

(15,145)

Other noncurrent liabilities

6,833

(8,718)

14,034

Net cash provided by operating activities

656,377

557,249

636,112

Cash Flow from Investing Activities:

Purchase of property and equipment, net

^[2]

(128,086)

(231,146)

(133,392)

Proceeds from sale of short-term interest-bearing investments

101,287

303,090

278,066

Purchase of short-term interest-bearing investments

(76,037)

(281,983)

Net cash paid for acquisitions

(60,572)

(355,142)

(18,064)

Other

615

(3,157)

(29,940)

Net cash used in investing activities

(86,756)

(362,392)

(185,313)

Cash Flow from Financing Activities:

Borrowings under financing arrangements

120,000

200,000

Payments under financing arrangements

(120,000)

(400,000)

Proceeds from employee stock option exercises

(398,057)

(419,228)

(340,597)

41,483

81,280

87,586

Payments of dividends

(147,616)

(134,292)

(121,503)

Investment by noncontrolling interests, net

^[2]

(4,776)

47,013

Payment of contingent consideration from a business acquisition

(7,470)

Excess tax benefit from equity-based compensation and other

(336)

(458)

4,666

Net cash used in financing activities

(516,772)

(425,685)

(569,848)

Net increase (decrease) in cash and cash equivalents

52,849

(230,828)

(119,049)

Cash and cash equivalents at beginning of year

418,783

649,611

768,660

Cash and cash equivalents at end of year

471,632

418,783

649,611

Cash paid for:

Income taxes, net of refunds

75,790

55,938

67,544

Interest

^[3]

$ 7,348

$ 2,009

$ 1,145

[1]	In fiscal years 2019 and 2018, all of the Company’s net income is attributable to Amdocs Limited as the net income attributable to the Non-controlling interests is negligible.
[2]	The amounts under “Purchase of property and equipment, net”, include proceeds of $9,676 relating to refund of betterment levy for the year ended September 30, 2019 ($4,776 of which was a refund to the noncontrolling interest), proceeds from sale of property and equipment of $151, $459 and $57 for the year ended September 30, 2019, 2018 and 2017, respectively.
[3]	The amounts under “Interest”, include payments of interest to financial institution, tax authorities and other.

Consolidated Statements of Cash Flows (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Statement of Cash Flows [Abstract]
Proceeds from sale of property and equipment	$ 151	$ 459	$ 57
Proceeds Refund For Property Plant And Equipment	9,676
Proceeds Refund For Non Controlling Interest	$ 4,776

Nature of Entity	12 Months Ended
Nature of Entity	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Entity	Note 1 — Nature of Entity Amdocs Limited (the “Company”) is a leading provider of software and services to communications, cable and satellite, entertainment and media industry service providers of all sizes throughout the world. The Company and its consolidated subsidiaries operate in one segment and design, develop, market, support, implement and operate amdocsONE, an open and modular solution set. The Company is a Guernsey corporation, which directly or indirectly holds numerous subsidiaries around the world, the vast majority of which are wholly-owned. The majority of the Company’s customers are in North America, Europe, Asia-Pacific and the Latin America region. The Company’s main development facilities are located in Brazil, Canada, Cyprus, India, Ireland, Israel, Mexico, the Philippines, the United Kingdom and the United States.

Summary of Significant Accounting Policies

12 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Note 2 — Summary of Significant Accounting Policies

Basis of Presentation

The consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles, or GAAP and are denominated in U.S. Dollars.

Consolidation

The consolidated financial statements include the accounts of the Company and its subsidiaries, the vast majority of which are wholly-owned. All intercompany transactions and balances have been eliminated in consolidation.

In December 2017, the Company entered into agreements with Union Investments and Development Limited (“Union”) to partner through a legal entity that is equally owned by the Company and Union for the purpose of acquiring specific land which the Company expects to use as the site for a new campus in Ra’anana, Israel. On January 2, 2018 the Company completed the acquisition of the land. Pursuant to the agreements between the Company and Union, as the Company has control over the construction and ongoing operations of the new campus, the new entity’s financial information is consolidated into the Company’s consolidated financial statements with the portion not owned classified as

non-controlling

interests. The Company is obligated to distribute in the future the new entity’s earnings under certain conditions, in fiscal years 2019 and 2018 the new entity had negligible earnings or losses and, therefore, an immaterial effect on consolidated financial statements of Amdocs Limited.

Use of Estimates

The preparation of financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the dates of the financial statements, and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Reclassifications

From time to time, certain immaterial amounts in prior year financial statements may be reclassified to conform to the current year presentation.

Functional Currency

The Company manages its foreign subsidiaries as integral direct components of its operations. The operations of the Company’s foreign subsidiaries provide the same type of services with the same type of expenditures throughout the Amdocs group. The Company has determined that its functional currency is the U.S. dollar. The Company periodically assesses the applicability of the U.S. dollar as the Company’s functional currency by reviewing the salient indicators as indicated in the authoritative guidance for foreign currency matters.

Cash and Cash Equivalents

Cash and cash equivalents consist of cash and interest-bearing investments with insignificant interest rate risk and maturities from acquisition date of 90 days or less.

Accounts Receivable Factoring

From time to time, the Company uses

non-recourse

factoring arrangements, to sell accounts receivable to third-party financial institutions. The sale of the receivables in these arrangements are accounted for as a true sale.

Investments

The Company classifies all of its short-term interest-bearing investments as

available-for-sale

securities. Such short-term interest-bearing investments, if applicable, generally consist primarily of bank deposits, corporate bonds, money market funds, U.S. government treasuries, and U.S. agency securities, which are stated at market value. Unrealized gains and losses are comprised of the difference between market value and amortized costs of such securities and are reflected, net of tax, as “accumulated other comprehensive (loss) income” in equity, unless a security is other than temporarily impaired. The Company recognizes an impairment charge in earnings when a decline in the fair value of its investments below the cost basis is judged to be other-than-temporary. For securities with an unrealized loss that the Company intends to sell, or it is more likely than not that the Company will be required to sell before recovery of their amortized cost basis, the entire difference between amortized cost and fair value is recognized in earnings. For securities that do not meet these criteria, the amount of impairment recognized in earnings is limited to the amount related to credit losses, while other declines in fair value related to other factors are recognized in other comprehensive income (loss). The Company uses a discounted cash flow analysis to determine the portion of the impairment that relates to the credit losses. To the extent that the net present value of the projected cash flows is less than the amortized cost of the security, the difference is considered a credit loss. Realized gains and losses on short-term interest-bearing investments are included in earnings and are derived using the

first-in-first-out

(FIFO) method for determining the cost of securities.

Property and Equipment

Property and equipment are stated at cost. Depreciation is computed using the straight-line method over the estimated useful life of the asset, which primarily ranges from three to ten years. Leasehold improvements are amortized over the shorter of the estimated useful lives or the term of the related lease. Property and equipment that have been fully depreciated and are no longer in use are netted against accumulated depreciation.

The Company capitalizes certain expenditures for software that is internally developed for use in the business, which is classified as computer equipment. Amortization of internal use software begins when the software is ready for service and continues on the straight-line method over the estimated useful life.

The Company capitalizes the expenditures related to the new campus in Israel, which are classified as building and land. Amortization will begin when the new campus is ready for use and will be amortized on the straight-line basis over the estimated useful life.

Goodwill, Intangible Assets and Long-Lived Assets

Goodwill and intangible assets deemed to have indefinite lives are subject to an annual impairment test or more frequently if impairment indicators are present. Goodwill impairment is deemed to exist if the net book value of a reporting unit exceeds its estimated fair value. The goodwill impairment test involves a

two-step

process. The first step, identifying a potential impairment, compares the fair value of a reporting unit with its carrying amount, including goodwill. If the carrying value of the reporting unit exceeds its fair value, the second step would need to be conducted; otherwise, no further steps are necessary as no potential impairment exists. The second step, measuring the impairment loss, compares the implied fair value of the reporting unit goodwill with the carrying amount of that goodwill. Any excess of the reporting unit goodwill carrying value over the respective implied fair value is recognized as an impairment loss.

The total purchase price of business acquisitions accounted for using the purchase method is allocated first to identifiable assets and liabilities based on estimated fair values. The excess of the purchase price over the fair value of net assets of purchased businesses is recorded as goodwill.

Other definite-life intangible assets consist primarily of core technology and customer relationships. Core technology acquired by the Company is amortized over its estimated useful life on a straight-line basis.

Some of the acquired customer relationships are amortized over their estimated useful lives in proportion to the economic benefits realized. This accounting policy generally results in accelerated amortization of such customer relationships as compared to the straight-line method. All other acquired customer relationships are amortized over their estimated useful lives on a straight-line basis.

The Company tests long-lived assets, including definite life intangible assets, for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Determination of recoverability of long-lived assets is based on an estimate of the undiscounted future cash flows resulting from the use of the cash generating unit and its eventual disposition. Measurement of an impairment loss for long-lived assets, including definite life intangible assets that management expects to hold and use is based on the fair value of the cash generating unit. Long-lived assets, including definite life intangible assets, to be disposed of are reported at the lower of carrying amount or fair value less costs to sell.

Comprehensive Income

Comprehensive income, net of related taxes where applicable, includes, in addition to net income:

(i) net change in fair value of

available-for-sale

securities;

(ii) net change in fair value of cash flow hedges; and

(iii) net actuarial gains and losses on defined benefit plans.

Treasury Stock

The Company repurchases its ordinary shares from time to time on the open market or in other transactions and holds such shares as treasury stock. The Company presents the cost to repurchase treasury stock as a reduction of equity.

Business Combinations

In accordance with business combinations accounting, assets acquired and liabilities assumed, as well as any contingent consideration that may be part of the acquisition agreement, are recorded at their respective fair values at the date of acquisition. For acquisitions that include contingent consideration, the fair value is estimated on the acquisition date as the present value of the expected contingent payments, determined using weighted probabilities of possible payments. The Company remeasures the fair value of the contingent consideration at each reporting period until the contingency is resolved. Except for measurement period adjustments, the changes in fair value are recognized in the consolidated statements of income. Any

earn-out

which is not considered a contingent consideration is recognized as compensation expense over expected service period.

In accordance with business combinations accounting, the Company allocates the purchase price of acquired companies to the tangible and intangible assets acquired and liabilities assumed, as well as to

in-process

research and development based on their estimated fair values. Such valuations require management to make significant estimates and assumptions, especially with respect to intangible assets. As a result of the significant judgments that need to be made, the Company obtains the assistance of independent valuation firms. The Company completes these assessments as soon as practical after the closing dates. Any excess of the purchase price over the estimated fair values of the identifiable net assets acquired is recorded as goodwill.

Although the Company believes the assumptions and estimates of fair value it has made in the past have been reasonable and appropriate, they are based in part on historical experience and information obtained from the management of the acquired companies and are inherently uncertain and subject to refinement. Critical estimates in valuing certain assets acquired and liabilities assumed include but are not limited to: future expected cash flows from license and service sales, maintenance, customer contracts and acquired developed technologies, expected costs to develop the

in-process

research and development into commercially viable products and estimated cash flows from the projects when completed and the acquired company’s brand awareness and discount rate. Unanticipated events and circumstances may occur that may affect the accuracy or validity of such assumptions, estimates or actual results. As a result, during the measurement period, which may be up to one year from the acquisition date, the Company records adjustments to the assets acquired and liabilities assumed with the corresponding offset to goodwill, if the changes are related to conditions that existed at the time of the acquisition. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, any subsequent adjustments, based on events that occurred subsequent to the acquisition date, are recorded in its consolidated statements of income.

The Company estimates the fair values of its services, hardware, software license and maintenance obligations assumed. The estimated fair values of these performance obligations are determined utilizing a cost

build-up

approach. The cost

build-up

approach determines fair value by estimating the costs related to fulfilling the obligations plus a normal profit margin.

The Company may establish a valuation allowance for certain deferred tax assets and estimate the value of uncertain tax positions of a newly acquired entity. This process requires significant judgment and analysis.

Income Taxes

The Company records deferred income taxes to reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting and tax purposes. Deferred taxes are computed based on enacted tax rates anticipated to be in effect when the deferred taxes are expected to be paid or realized. A valuation allowance is provided for deferred tax assets if it is more likely than not, the Company will not be able to realize their benefit.

Deferred tax liabilities and assets are classified as noncurrent on the balance sheet. Deferred tax liabilities also include anticipated withholding taxes due on subsidiaries’ earnings when paid as dividends to the Company.

The Company recognizes the tax benefit from an uncertain tax position only if the weight of available evidence indicates that it is more likely than not that the position will be sustained on audit, including resolution of related appeals or litigation processes, if any. The tax benefits recognized in the financial statements from such a position is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. Interest and penalties related to uncertain tax positions are recognized in the provision for income taxes. See Note 11 to the consolidated financial statements.

Revenue Recognition

The Company recognizes revenue under the five-step methodology required under ASC 606, which requires the Company to identify the contract with the customer, identify the performance obligations in the contract, determine the transaction price, allocate the transaction price to the performance obligations identified, and recognize revenue when (or as) each performance obligation is satisfied.

Revenue is recognized net of any revenue-based taxes assessed by a governmental authority that are both imposed on and concurrent with a specific revenue-producing transaction and collected by the Company from a customer (for example, sales, use and value added taxes).

The Company’s primary revenue categories, related performance obligations, and associated recognition patterns are as follows:

Revenue Recognition for projects

— The Company usually sells its software licenses as part of an overall solution offered to a customer including significant customization, modification, implementation and integration. Those services are deemed essential to the software. As a result, revenue related to these projects is recognized over time, usually based on a percentage that incurred labor effort to date bears to total projected labor effort. Incurred effort represents work performed, which corresponds with, and thereby best depicts, the transfer of control to the customer. Revenue from customization, implementation, modification and integration services is also recognized over the course of the projects. When total cost estimates for these types of arrangements exceed revenues in a fixed-price arrangement, the estimated losses are recognized immediately based upon the cost applicable to the delivering unit. Significant judgment is required when estimating total labor effort and progress to completion on these arrangements, as well as whether a loss is expected to be incurred on the project.

As a significant portion of the Company’s revenue is satisfied over time as work progresses, the annual and quarterly operating results may be affected by the size and timing of the initiation of customer projects as well as the Company’s progress in completing such projects.

Revenue Recognition for subsequent license fee

— Subsequent license fee revenue is recognized when the customer has access to the license and the right to use and benefit from the license. In cases when the conditions require delivery, then delivery must have occurred for purposes of revenue recognition. Subsequent license fee is based on a customer’s subscriber level, transaction volume or other measurements when greater than the level specified in the contract for the initial license fee.

Revenue Recognition for term-based license and perpetual license

— Revenue related to software solutions that do not require significant customization, implementation and modification are recognized upon delivery.

Revenue Recognition for maintenance

— Maintenance revenue is recognized ratably over the term of the maintenance agreement.

Revenue Recognition for ongoing services —

Revenue from ongoing support services is recognized as work is performed, revenue from other ongoing services is recognized over time as services are preformed, using one method of measuring performance such as time elapsed, output produced, volume of data processed or subscriber count that provides the most faithful depiction of the transfer of services.

Revenue Recognition for managed services arrangement

— Managed services arrangements include management of data center operations and IT infrastructure, application management and ongoing support, management of

end-to-end

business processes, and managed transformation that includes both a transformation project as well as taking over managed services responsibility.

The revenue from managed services arrangement is recognized for each individual performance obligation according to its relevant revenue category, including but not limited to, revenue from the management of a customer’s operations, revenue from projects and revenue from ongoing support services.

Revenue from the management of a customer’s operations pursuant to managed services arrangements, is recognized over time as services are preformed, using one method of measuring performance such as time elapsed, output produced, volume of data processed or subscriber count that provides the most faithful depiction of the transfer of services, pursuant to the specific contract terms of the managed services arrangement. Typically, managed services arrangements are long term in duration and are not subject to significant seasonality.

Revenue Recognition for third-party hardware and software

— Third-party hardware sales are recognized upon delivery or installation, and revenue from third-party software sales is recognized upon delivery. Maintenance revenue is recognized ratably over the term of the maintenance agreement Revenue from third-party hardware and software sales is recorded at gross amount for transactions in which the Company control the third-party hardware and software prior to fulfilling the performance obligation . In specific circumstances where the Company do not meet the above criteria, revenue is recognized on a net basis. In certain arrangements, the Company may earn revenue from other third-party services which is recorded at a gross amount as it controls the services before transferring them to the customer.

Arrangements with Multiple Performance Obligations

— Many of the Company’s agreements include multiple performance obligations. The Company allocates the transaction price for each contract to each performance obligation identified in the contract based on the relative standalone selling price (SSP). The Company determines SSP for the purposes of allocating the transaction price to each performance obligation by considering several external and internal factors including, but not limited to, transactions where the specific performance obligation sold separately, historical actual pricing practices and geographies in which the Company offers its services in accordance with ASC 606. The determination of SSP requires the exercise of judgement. If a specific performance obligation is sold for a broad range of amounts (that is, the selling price is highly variable) or if the Company has not yet established a price for that good or service, and the good or service has not previously been sold on a standalone basis (that is, the selling price is uncertain), the Company applies the residual approach whereby all other performance obligations within a contract are first allocated a portion of the transaction price based upon their respective SSPs with any residual amount of transaction price allocated to the remaining specific performance obligation.

Billing terms and conditions generally vary by contract category. Amounts are typically billed as work progresses in accordance with agreed-upon contractual terms, either at periodic intervals (e.g., monthly or

quarterly) or upon achievement of contractual milestones. In cases where timing of revenue recognition significantly differs from the timing of invoicing, the Company is considering whether a significant financing component exists. The Company elected to use the practical expedient in assessing the financing component in contracts where the time between cash collection and performance is less than one year.

Accounts Receivable — Billed

— Billed accounts receivables include all outstanding invoices to customers, as well as amounts allowed to be billed according to contractual billing terms with customers.

Accounts Receivable — Unbilled —

Unbilled accounts receivable include all revenue amounts that had not been billed as of the balance sheet date due to contractual billing terms with customers. Unbilled accounts receivable that are expected to be billed beyond the next 12 months are considered long-term unbilled receivables and included in other noncurrent assets.

Deferred Revenue —

Deferred revenue represents billings to customers for which revenue has not yet been recognized. Deferred revenue that is expected to be recognized beyond the next 12 months is considered long-term deferred revenue and included in other noncurrent liabilities.

Assets Recognized from the Costs to Obtain a Contract with a Customer —

Incremental costs of obtaining a contract (e.g., sales commissions) are capitalized and amortized on a

pro-rata

basis over the contract period if the Company expects to recover those costs. Commissions on renewals are commensurate with the commission from the initial arrangement. Incremental costs of obtaining a contract include only those costs the Company incurs to obtain a contract that it would not have incurred if the contract had not been obtained. The Company has determined that certain sales commissions programs meet the requirements to be capitalized, which prior to the adoption of ASC 606, were previously expensed as incurred. Additionally, as a practical expedient, the Company expenses costs to obtain a contract as incurred if the amortization period would have been a year or less. The amortization of these costs is included in selling, general and administrative expenses in the Company’s consolidated statements of income.

In certain circumstances where the Company enters into a contract with a customer for the provision of managed services for a defined period of time, the Company defers certain direct costs incurred at the inception of the contract. These costs include expenses incurred in association with the origination of a contract. In addition, if the revenue for a delivered item is not recognized because it is not separable from the undelivered item, then the Company also defers the cost of the delivered item. The deferred costs are amortized on a straight-line basis over the managed services period, or over the recognition period of the undelivered item. Revenue associated with these capitalized costs is deferred and is recognized over the same period.

Cost of Revenue

Cost of revenue consists of all costs associated with providing software licenses and services to customers, third party hardware and software including identified losses on contracts. Estimated losses on contracts satisfied over time as work performed are recognized in the period in which the loss is identified.

Cost of revenue also includes costs of third-party products associated with selling third-party computer hardware and software products to customers and other third-party services, when the related revenue is recorded at the gross amount. Customers purchasing third-party products and services from the Company generally do so in conjunction with the purchase of the Company’s software and services.

Research and Development

Research and development expenditures consist of costs incurred in the development of new software modules and product offerings, either as part of the Company’s internal product development programs, which are sold, leased or otherwise marketed. Research and development costs are expensed as incurred.

Based on the Company’s product development process, technological feasibility is established upon completion of a detailed program design or, in the absence thereof, completion of a working model. Costs incurred by the Company after achieving technological feasibility and before the product is ready for customer release have been insignificant.

Equity-Based Compensation

The Company measures and recognizes the compensation expense for all equity-based payments to employees and directors based on their estimated fair values. The Company estimates the fair value of employee stock options at the date of grant using a Black-Scholes valuation model and values restricted stock based on the market value of the underlying shares at the date of grant. The Company recognizes compensation costs using the graded vesting attribution method that results in an accelerated recognition of compensation costs in comparison to the straight-line method.

The Company uses a combination of implied volatility of the Company’s traded options and historical stock price volatility (“blended volatility”) as the expected volatility assumption required in the Black-Scholes option valuation model. As equity-based compensation expense recognized in the Company’s consolidated statements of income is based on awards ultimately expected to vest, it has been reduced for estimated forfeitures.

Concentrations of Credit Risk

Financial instruments that potentially subject the Company to concentration of credit risk consist principally of cash and cash equivalents, short-term interest-bearing investments, and trade receivables. Cash and cash equivalents are maintained with several financial institutions. Generally, these deposits may be redeemed upon demand and are maintained with financial institutions with reputable credit and therefore bear minimal credit risk. The Company seeks to mitigate its credit risks by spreading such risks across multiple financial institutions and monitoring the risk profiles of these counterparties. The Company has conservative investment policy guidelines under which it invests its excess cash primarily in highly liquid U.S. dollar-denominated securities. The Company’s revenue is generated primarily in North America. To a lesser extent, revenue is generated in Europe and the rest of the world. Most of the Company’s customers are among the largest communications and media companies in the world (or are owned by them). The Company’s business is subject to the effects of general global economic conditions and market conditions in the communications industry. The Company performs ongoing credit analyses of its customer base and generally does not require collateral.

The Company evaluates accounts receivable to determine if they ultimately will be collected. Significant judgments and estimates are involved in performing this evaluation, which are based on factors that may affect a customer’s ability to pay, such as past experience, credit quality of the customer, age of the receivable balance and current economic conditions. The allowance for doubtful accounts is for estimated losses resulting from accounts receivable for which their collection is not reasonably probable. The allowance for doubtful accounts as of September 30, 2019 and 2018, was $36,121 and $21,211, respectively. As of September 30, 2019, the Company had one customer with an accounts receivable balance of more than 10% of total accounts receivable, amounting to 16%, which was lower than its respective portion of total revenue. As of September 30, 2018, the

Company had one customer with an accounts receivable balance of more than 10% of total accounts receivable, amounting to 19%, which was lower than its respective portion of total revenue.

Earnings per Share

Basic earnings per share is calculated using the weighted average number of shares outstanding during the period. Diluted earnings per share is computed on the basis of the weighted average number of shares outstanding and the effect of dilutive outstanding equity-based awards using the treasury stock method. The Company includes participating securities (unvested restricted shares that contain

non-forfeitable

rights to dividends or dividend equivalents) in the computation of earnings per share pursuant to the

two-class

method, which calculates earnings per share for common shares and participating securities.

Derivatives and Hedging

The Company carries out transactions involving foreign currency exchange derivative financial instruments. The transactions are designed to hedge the Company’s exposure in currencies other than the U.S. dollar. The Company recognizes derivative instruments as either assets or liabilities and measures those instruments at fair value. If a derivative meets the definition of a cash flow hedge and is so designated, changes in the fair value of the derivative are recognized in other comprehensive income (loss) until the hedged item is recognized in earnings. The ineffective portion of a derivative designated as a cash flow hedge is recognized in earnings. If a derivative does not meet the definition of a cash flow hedge, the changes in the fair value are included in earnings.

Recent Accounting Standards

In November 2018, the Financial Accounting Standards Board, or FASB, issued Accounting Standard Update, or ASU, No.

2018-18

, “Collaborative Arrangements

”. The ASU clarifies the interaction between collaborative arrangements and the new revenue standards. This ASU will be effective for the Company on October 1, 2020, and early adoption is permitted. The Company currently expects that adoption of this ASU will not have a material impact on its consolidated financial statements.

In August 2018, the FASB issued ASU No.

2018-15

, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract”.

The ASU amends the definition of hosting arrangement and requires a customer in a hosting arrangement that is a service contract to capitalize certain implementation costs as if the arrangement was an

internal-use

software project. This ASU will be effective for the Company on October 1, 2020, and early adoption is permitted. The Company currently expects that adoption of this ASU will not have a material impact on its consolidated financial statements.

In August 2018, the FASB issued ASU No.

2018-13

, “Fair Value Measurement”.

The ASU eliminates, adds and modifies certain disclosure requirements for fair value measurements. This ASU will be effective for the Company on October 1, 2020, and early adoption is permitted with specific limitations. The Company currently expects that adoption of this ASU may result in changes to its financial statements disclosure and will not have a material impact on its consolidated financial statements.

In August 2018, the FASB issued ASU No.

2018-14,

“

Changes to the Disclosure Requirements for Defined Benefit Plans”

. The ASU makes minor changes to the disclosure requirement for employers that sponsor defined pension and/or other post retirement benefit plans. This ASU will be effective for the Company on October 1, 2020, and early adoption is permitted. The Company expects that the adoption of this ASU will not have a material impact on its consolidated financial statements.

In June 2018, the FASB issued ASU No.

2018-07,

“

Improvements to Nonemployee Share-Based Payment Accounting”

. The ASU aligns the measurement and classification for share-based payments to nonemployees with the guidance for share-based payments to employees, with certain exceptions. This ASU will be effective for the Company on October 1, 2019, and early adoption is permitted with certain limitations. The Company expects that the adoption of this ASU will not have a material impact on its consolidated financial statements.

In August 2017, the FASB issued ASU No.

2017-12,

“

Targeted Improvements to Accounting for Hedging Activities”

. The ASU amends existing guidance to simplify the application of hedge accounting in certain situations and allows companies to better align their hedge accounting with their risk management activities. This ASU will be effective for the Company on October 1, 2020, and earlier adoption by one year is permitted. The Company currently expects that adoption of this ASU will not have a material impact on its consolidated financial statements.

In June 2016, the FASB issued ASU No.

2016-13,

“

Measurement of Credit Losses on Financial Instruments”

. The ASU which introduces an impairment model that is based on expected losses rather than incurred losses and will apply to financial assets subject to credit losses and measured at amortized cost, and certain

off-balance

sheet credit exposures. This ASU will be effective for the Company on October 1, 2020, and earlier adoption by one year is permitted. The Company is currently evaluating the impact of adoption of this ASU on its consolidated financial statements.

In February 2016, the FASB issued ASU No.

2016-02,

“Leases”.

The ASU increases transparency and comparability by providing additional information to users of financial statements regarding an entity’s leasing activities. The ASU requires reporting entities to recognize lease assets and lease liabilities on the balance sheet for most leases, including operating leases, with a term greater than twelve months. This ASU, will be effective for the Company on October 1, 2019. The Company will adopt this ASU using a modified retrospective method. The Company is finalizing the implementation of this new standard including analyzing its lease contracts and evaluating changes to system, business processes and controls needed to support recognition, including currencies exposures and disclosure. The Company expects its leases designated as operating leases will be reported on the consolidated balance sheet upon adoption, as of October 1, 2019, which will increase its total assets and liabilities in total amount of approximately $260 million to $310 million. In addition, as a material portion of the Company’s leases are denominated in currencies other than the functional currency, the associated lease liabilities will be remeasured using the current exchange rate in the future reporting periods, which may result, if not fully hedged, in foreign exchange gains or losses. The Company currently expects that the adoption of this ASU will not have a material impact on its consolidated statement of income and on its consolidated statement of cash flow.

Adoption of New Accounting Standards

In December 2017, the SEC issued Staff Accounting Bulletin No. 118 (“SAB No. 118”) in response to the new tax legislation in the United States (The Tax Cuts and Jobs Act or “The Act”). The Act, which was enacted on December 22, 2017, reduces the US federal corporate tax rate from 35% to 21%, which requires the payment of a

one-time

transition tax on earnings of certain foreign subsidiaries and creates new taxes on certain foreign sourced earnings. The guidance provided in SAB No.118 allowed the Company to record provisional amounts of income tax effects of the Act during a

one-year

measurement period. As of December 31, 2018, the Company has completed its accounting for the tax effects of enactment of the Act and made a reasonable estimate of the effects on its existing deferred tax balances and the

one-time

transition tax. There was no material impact on the Company’s consolidated financial statements, see also Note 11 to the consolidated financial statements.

In January 2017, the FASB issued ASU No.

2017-01,

“

Clarifying the Definition of a Business

”. The ASU revises and narrows the definition of a business and provides a framework that gives entities a basis for making reasonable judgments about whether a transaction involves an asset or a business. The Company prospectively adopted this ASU effective October 1, 2018. As of the date of the adoption there was no impact on the Company’s consolidated financial statements.

In October 2016, the FASB issued ASU No.

2016-16,

“Intra-Entity Transfers of Assets Other Than Inventory

”. The ASU requires the Company to recognize the income tax consequences of intra-entity transfers, other than inventory, when the transfer occurs. The Company adopted this ASU as of October 1, 2018, using the modified retrospective transition approach, which resulted in a cumulative adjustment of $3,860 decrease of the retained earnings.

In August 2016, the FASB issued ASU No.

2016-15,

“

Classification of Certain Cash Receipts and Cash Payments”.

The

ASU intends to reduce diversity in practice in how certain transactions are classified in the statement of cash flows. The Company retrospectively adopted this ASU effective October 1, 2018, which resulted in the classification of certain cash payments of contingent consideration in financing activities on the Company’s consolidated statement of cash flow during the year ended September 30, 2019. There was no such impact during the year ended September 30, 2018.

In January 2016, the FASB issued ASU No.

2016-01,

“

Financial Instruments — Overall”

. The ASU updates certain aspects of recognition and measurement of financial assets and financial liabilities. The ASU affects the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. The Company prospectively adopted this ASU effective October 1, 2018. There was no material impact on the Company’s consolidated financial statements, see also Note 5 to the consolidated financial statements.

In May 2014, the FASB issued ASU No.

2014-09,

or ASC 606, “

Revenue from Contracts with Customers”.

The ASU on revenue from contracts with customers, or the new revenue standard, which outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes most current revenue recognition guidance. Prior to the adoption of ASC 606 the Company developed a transition plan, including changes to policies, processes and internal controls, as well as system enhancements to generate the information necessary for new disclosure requirements and recently completed an assessment to identify the potential areas of impact that this new revenue recognition standard will have on its consolidated financial statement and internal control environment. As part of the assessment, the Company reviewed a representative sample of its contracts across its various customers and geographies to identify potential differences that could result from applying the requirements of the new standard. As of October 1, 2018, the Company adopted this ASU using the modified retrospective transition approach. This method was applied to contracts that were not complete as of the date of adoption.

The cumulative impact of adopting ASC 606, which was immaterial, was a net increase in the opening balance of retained earnings as of October 1, 2018, of $14,294, net of tax, from total amount of $4,673,901 to $4,688,195. The impact was primarily related to (i) the removal of the limitation on contingent revenue, as revenue allocated to satisfied performance obligations is no longer restricted to the amount that is not contingent upon the satisfaction of additional performance obligations (ii) the change of definition of contract term to represent the period for which enforceable rights and obligations exist, and (iii) the capitalization and amortization of certain sales commissions in accordance with ASC 606.

The following table depicts the impact of adoption as of October 1, 2018, on the Company’s consolidated balance sheet:


	As of October 1, 2018
	Balance as of September 30, 2018		Adjustments due to ASC 606			Balance as of October 1, 2018
Balance Sheet:
Account receivable — unbilled	$	263,997	$	10,039		$	274,036
Prepaid expenses and other current assets		229,999		(971	)		229,028
Other noncurrent assets		420,369		15,636			436,005
Deferred revenue (current)		132,414		14,048			146,462
Accrued expenses and other current liabilities		706,637		(14,062	)		692,575
Deferred income taxes and taxes payable		224,572		10,424			234,996
Retained Earnings		4,673,901		14,294			4,688,195

The impact of adopting the new standard for the year ended September 30, 2019, was an increase of approximately $26,096 to revenue, most of which was recorded against Account receivable — unbilled and decrease of approximately $11,051 to cost of revenue most of which was recorded against Accrued expenses and other current liabilities.

Acquisitions	12 Months Ended
Acquisitions	Sep. 30, 2019
Business Combinations [Abstract]
Acquisitions	Note 3 — Acquisitions Entities acquired by the Company during the last three fiscal years have been consolidated into the Company’s results of operations since their respective acquisition dates. These acquisitions, individually and in the aggregate, were not material in any fiscal year. During fiscal year 2019, the Company acquired TTS Wireless for approximately $50,000 in cash and potential additional consideration based on the achievement of certain performance metrics. TTS Wireless is a leading provider of mobile network engineering services, specializing in network optimization, planning and software-enabled solutions. During fiscal year 2018, the Company acquired three technology companies for an aggregate consideration of $355,142 in cash: Vubiquity, a leading provider of premium content services and technology solutions, projekt202, a leader in experience-driven software design and development, and UXP systems (“UXP”) whose User Lifecycle Management solution is a leading platform for empowering digital user relationships and digital identity. See Note 9 to the consolidated financial statement.

Revenue

12 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Revenue

Note 4 — Revenue

Contract Balances

The following table provides information about Accounts receivable, both billed and unbilled and deferred revenue:


	As of
	September 30, 2018			October 1, 2018 (as adjusted)			September 30, 2019
Accounts receivable — billed (net of allowances for doubtful accounts of $21,211 as of September 30 and October 1, 2018 and $36,121 as of September 30, 2019)	$	707,505		$	707,505		$	760,797
Accounts receivable — unbilled (current)	$	263,997		$	274,036		$	227,061
Accounts receivable — unbilled (non-current)	$	15,686		$	13,185		$	16,987

Total Accounts receivable — unbilled	$	279,683		$	287,221		$	244,048
Deferred revenue (current)	$	(132,414	)	$	(146,462	)	$	(118,182	)
Deferred revenue (non-current)	$	(27,977	)	$	(27,977	)	$	(23,785	)

Total Deferred revenue	$	(160,391	)	$	(174,439	)	$	(141,967	)

Revenue recognized during the year ended September 30, 2019, which was included in deferred revenue (current) as of October 1, 2018 was $93,508. Amounts billed during the year ended September 30, 2019, which was included in unbilled accounts receivable (current) as of October 1, 2018, was $129,230.

Remaining Performance Obligations from Contracts with Customer

As of September 30, 2019, the aggregate amount of the transaction price allocated to remaining performance obligations that are unsatisfied or partially unsatisfied was approximately $5.5 billion. Remaining performance obligations typically include the remaining

non-cancelable,

committed and fixed portion of contracts for their entire duration and therefore it is not comparable to what the Company considers to be next 12 months backlog. Given the profile of contract terms, the majority of this amount is expected to be recognized as revenue over the next three years.

Disaggregation of Revenue

The Company considers information that is regularly reviewed by its chief operating decision makers in evaluating financial performance to disaggregate revenue, see Note 21 — Segment Information and Sales to Significant Customers.

Fair Value Measurements

12 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 5 — Fair Value Measurements

The Company accounts for certain assets and liabilities at fair value. Fair value is the price that would be received from selling an asset or that would be paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability.

The hierarchy below lists three levels of fair value based on the extent to which inputs used in measuring fair value are observable in the market. The Company categorizes each of its fair value measurements in one of these three levels based on the lowest level input that is significant to the fair value measurement in its entirety.

The three levels of inputs that may be used to measure fair value are as follows:

Level 1:

Quoted prices in active markets for identical assets or liabilities;

Level 2:

Observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets or liabilities in active markets, quoted prices for identical or similar assets or liabilities in markets with insufficient volume or infrequent transactions (less active markets), or other inputs that are observable (model-derived valuations in which significant inputs are observable) or can be derived principally from, or corroborated by, observable market data; and

Level 3:

Unobservable inputs that are supported by little or no market activity that is significant to the fair value of the assets or liabilities.

The following tables present the Company’s assets and liabilities measured at fair value on a recurring basis as of September 30, 2019 and 2018:


	As of September 30, 2019
	Level 1		Level 2			Level 3			Total
Available-for-sale securities:
Money market funds	$	69,370	$	—		$	—		$	69,370

Total available-for-sale securities		69,370		—			—			69,370

Equity Investment		—		—			18,008			18,008
Derivative financial instruments, net		—		7,890			—			7,890

Other liabilities		—		—			(29,805	)		(29,805	)

Total	$	69,370	$	7,890		$	(11,797	)	$	65,463


	As of September 30, 2018
	Level 1		Level 2			Level 3			Total
Available-for-sale securities:
Corporate bonds	$	—	$	47,531		$	—		$	47,531
Money market funds		30,883		—			—			30,883
U.S. government treasuries		23,258		—			—			23,258
U.S. agency securities		—		16,033			—			16,033
Asset backed obligations		—		9,177			—			9,177
Supranational and sovereign debt		—		4,434			—			4,434

Total available-for-sale securities		54,141		77,175			—			131,316

Derivative financial instruments, net		—		(27,842	)		—			(27,842	)

Other liabilities		—		—			(37,954	)		(37,954	)

Total	$	54,141	$	49,333		$	(37,954	)	$	65,520

Available-for-sale

securities that are classified as Level 2 assets are priced using observable data that may include quoted market prices for similar instruments, market dealer quotes, market spreads,

non-binding

market

prices that are corroborated by observable market data and other observable market information. The Company’s derivative instruments are classified as Level 2 as they represent foreign currency forward and option contracts valued primarily based on observable inputs including forward rates and yield curves. The Company did not have any transfers between Level 1 and Level 2 fair value measurements during fiscal year 2019. Level 3 liabilities relate to certain acquisition-related liabilities, which were generally valued using a Monte-Carlo simulation model. These liabilities were included in both accrued expenses and other current liabilities and other noncurrent liabilities as of September 30, 2019 and 2018. The decrease in Level 3 liabilities is primarily related to payments of certain acquisition-related liabilities offset by an increase against goodwill. Level 3 assets relate to equity investments, which were valued based on price changes in orderly transactions for similar investments of the same issuer.

Fair Value of Financial Instruments

The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable, accrued personnel costs, short-term financing arrangements and accrued expenses and other current liabilities approximate their fair value because of the relatively short maturity of these items.

Available-For-Sale Securities

12 Months Ended

Sep. 30, 2019

Investments, Debt and Equity Securities [Abstract]

Available-For-Sale Securities

Note 6 —

Available-For-Sale

Securities

In fiscal year 2019 the Company sold most of its

available-for-sale

securities, in total amount of $101,287, the realized losses recognized from this sale were immaterial and were recorded in the consolidated statements of income.

Available-for-sale

securities consist of the following interest-bearing investments:


	As of September 30, 2019
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
Money market funds	$	69,370	$	—	$	—	$	69,370

Total(1)	$	69,370	$	—	$	—	$	69,370

(1)

Available-for-sale

securities with maturities longer than 90 days from the date of acquisition were classified as short-term interest-bearing investments and

available-for-sale

securities with maturities of 90 days or less from the date of acquisition were included in cash and cash equivalents on the Company’s balance sheet. As of September 30, 2019, all the securities were classified as cash and cash equivalents.


	As of September 30, 2018
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
Corporate bonds	$	48,252	$	—	$	721	$	47,531
Money market funds		30,883		—		—		30,883
U.S. government treasuries		23,656		—		398		23,258
U.S. agency securities		16,297		—		264		16,033
Asset backed obligations		9,312		—		135		9,177
Supranational and sovereign debt		4,508		—		74		4,434

Total(1)	$	132,908	$	—	$	1,592	$	131,316

(1)

Available-for-sale

securities with maturities longer than 90 days from the date of acquisition were classified as short-term interest-bearing investments and

available-for-sale

securities with maturities of 90 days or less from the date of acquisition were included in cash and cash equivalents on the Company’s balance sheet. As of September 30, 2018, $100,433 of securities were classified as short-term interest-bearing investments and $30,883 of securities were classified as cash and cash equivalents.

As of September 30, 2019, the unrealized losses attributable to the Company’s

available-for-sale

securities were primarily due to credit spreads and interest rate movements. The Company assessed whether such unrealized losses for the investments in its portfolio were other-than-temporary. Based on this assessment, the Company did not recognize any credit losses in fiscal years 2019, 2018 and 2017.

As of September 30, 2019, the Company’s

available-for-sale

securities had the following maturity dates:


	Market Value
Due within one year	$	69,370

Derivative Financial Instruments

12 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

Note 7 — Derivative Financial Instruments

The Company’s risk management strategy includes the use of derivative financial instruments to reduce the volatility of earnings and cash flows associated with changes in foreign currency exchange rates. The Company does not enter into derivative transactions for trading purposes.

The Company’s derivatives expose it to credit risks from possible

non-performance

by counterparties. The Company utilizes standard counterparty master netting agreements that net certain foreign currency transactions in the event of the insolvency of one of the parties to the transaction. These master netting arrangements permit the Company to net amounts due from the Company to counterparty with amounts due to the Company from the same counterparty. Although all of the Company’s recognized derivative assets and liabilities are subject to enforceable master netting arrangements, the Company has elected to present these assets and liabilities on a gross basis. Taking into account the Company’s right to net certain gains with losses, the maximum amount of loss due to credit risk that the Company would incur if all counterparties to the derivative financial instruments failed completely to perform, according to the terms of the contracts, based on the gross fair value of the Company’s derivative contracts that are favorable to the Company, was approximately $11,373 as of September 30, 2019. The Company has limited its credit risk by entering into derivative transactions exclusively with investment-grade rated financial institutions and monitors the creditworthiness of these financial institutions on an ongoing basis.

The Company classifies cash flows from its derivative transactions as cash flows from operating activities in the consolidated statements of cash flow.

The table below presents the total volume or notional amounts of the Company’s derivative instruments as of September 30, 2019. Notional values are in U.S. dollars and are translated and calculated based on forward rates as of September 30, 2019 for forward contracts, and based on spot rates as of September 30, 2019 for options.


	Notional Value*
Foreign exchange contracts	$	1,103,169

(*)	Gross notional amounts do not quantify risk or represent assets or liabilities of the Company but are used in the calculation of settlements under the contracts.

The Company records all derivative instruments on the balance sheet at fair value. For further information, see Note 5 to the consolidated financial statements. The fair value of the open foreign exchange contracts recorded as an asset or a liability by the Company on its consolidated balance sheets as of September 30, 2019 and September 30, 2018, is as follows:


	As of September 30,
	2019			2018
Derivatives designated as hedging instruments
Prepaid expenses and other current assets	$	9,344		$	221
Other noncurrent assets		585			25
Accrued expenses and other current liabilities		(2,977	)		(17,681	)
Other noncurrent liabilities		(2,072	)		(10,030	)

		4,880			(27,465	)
Derivatives not designated as hedging instruments
Prepaid expenses and other current assets		5,086			2,758
Accrued expenses and other current liabilities		(2,076	)		(3,135	)

		3,010			(377	)

Net fair value	$	7,890		$	(27,842	)

Cash Flow Hedges

In order to reduce the impact of changes in foreign currency exchange rates on its results, the Company enters into foreign currency exchange forward and option contracts to purchase and sell foreign currencies to hedge a significant portion of its foreign currency net exposure resulting from revenue and expense transactions denominated in currencies other than the U.S. dollar. The Company designates these contracts for accounting purposes as cash flow hedges. The Company currently hedges its exposure to the variability in future cash flows for a maximum period of approximately

three years

. A significant portion of the forward and option contracts outstanding as of September 30, 2019 is scheduled to mature within the next 12 months.

The effective portion of the gain or loss on the derivative instruments is initially recorded as a component of other comprehensive income (loss), a separate component of equity, and subsequently reclassified into earnings in the same line item as the related forecasted transaction and in the same period or periods during which the hedged exposure affects earnings. The cash flow hedges are evaluated for effectiveness quarterly. As the critical terms of the forward contract or option and the hedged transaction are matched at inception, the hedge effectiveness is assessed generally based on changes in the fair value for cash flow hedges, as compared to the changes in the fair value of the cash flows associated with the underlying hedged transactions. Hedge ineffectiveness, if any, and hedge components, such as time value, excluded from assessment of effectiveness testing for hedges of estimated revenue from customers, are recognized immediately in interest and other expense, net.

The effect of the Company’s cash flow hedging instruments in the consolidated statements of income for the fiscal years ended September 30, 2019, 2018 and 2017, respectively, which partially offsets the foreign currency impact from the underlying exposures, is summarized as follows:


	(Losses) Gains Reclassified from Other Comprehensive Income (Loss) (Effective Portion) Year Ended September 30,
	2019			2018			2017
Line item in consolidated statements of income:
Revenue	$	19		$	(1,129	)	$	(1,021	)
Cost of revenue		(8,627	)		15,877			21,783
Research and development		(2,059	)		3,127			4,282
Selling, general and administrative		(2,309	)		3,462			3,305

Total	$	(12,976	)	$	21,337		$	28,349

The activity related to the changes in net unrealized gains (losses) on cash flow hedges recorded in accumulated other comprehensive (loss) income, net of tax, is as follows:


	Year Ended September 30,
	2019			2018			2017
Net unrealized (loss) gain on cash flow hedges, net of tax, beginning of period	$	(26,608	)	$	24,508		$	12,514
Changes in fair value of cash flow hedges, net of tax		19,228			(31,908	)		36,765
Reclassification of loss (gain) into earnings, net of tax		11,325			(19,208	)		(24,771	)

Net unrealized gain (loss) on cash flow hedges, net of tax, end of period	$	3,945		$	(26,608	)	$	24,508

Net unrealized gain (loss) from cash flow hedges recognized in other comprehensive income (loss) were $20,035, $(34,260) and $39,692, or $19,228, $(31,908) and $36,765, net of taxes, during the fiscal years ended September 30, 2019, 2018 and 2017, respectively.

Of the net gains related to derivatives designated as cash flow hedges and recorded in accumulated other comprehensive (loss) income as of September 30, 2019, a net gain of $5,085 will be reclassified into earnings during fiscal 2020 and will partially offset the foreign currency impact from the underlying exposures. The amount ultimately realized in earnings will likely differ due to future changes in foreign exchange rates.

The ineffective portion of the change in fair value of a cash flow hedge, including the time value portion excluded from effectiveness testing for the fiscal years ended September 30, 2019, 2018 and 2017, was not material.

Cash flow hedges are required to be discontinued in the event it becomes probable that the underlying forecasted hedged transaction will not occur. The Company did not discontinue any cash flow hedges during any of the periods presented nor does the Company anticipate any such discontinuance in the normal course of business.

Other Risk Management Derivatives

The Company also enters into foreign currency exchange forward and option contracts that are not designated as hedging instruments under hedge accounting and are used to reduce the impact of foreign currency on certain balance sheet exposures and certain revenue and expense transactions.

These instruments are generally short-term in nature, with typical maturities of less than 12 months, and are subject to fluctuations in foreign exchange rates.

The effect of the Company’s derivative instruments not designated as hedging instruments in the consolidated statements of income for the fiscal years ended September 30, 2019, 2018 and 2017, respectively, which partially offsets the foreign currency impact from the underlying exposure, is summarized as follows:


	Gains (Losses) Recognized in Income Year Ended September 30,
	2019			2018			2017
Line item in statements of income:
Cost of revenue	$	401		$	(4,577	)	$	4,639
Research and development		14			(736	)		957
Selling, general and administrative		294			(950	)		1,723
Interest and other income (expense), net		5,845			7,038			(10,514	)
Income taxes		(528	)		1,581			(1,653	)

Total	$	6,026		$	2,356		$	(4,848	)

Property and Equipment, Net

12 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

Property and Equipment, Net

Note 8 — Property and Equipment, Net

The components of property and equipment, net are:


	As of September 30,
	2019			2018
Computers, related equipment and software	$	1,109,465		$	1,027,825
Building and land		109,446			97,782
Leasehold improvements		230,817			222,812
Furniture, fixtures and other		47,813			43,518

Property and equipment, gross		1,497,541			1,391,937
Less accumulated depreciation		(972,227	)		(895,352	)

Property and equipment, net	$	525,314		$	496,585

Total depreciation expense for fiscal years 2019, 2018 and 2017, was $111,387, $105,439 and $105,027, respectively.

As of September 30, 2019 and 2018, the costs, net of accumulated depreciation of software assets developed for internal use were $171,331 and $152,366, respectively, and are presented under Computer equipment in the table above.

In fiscal year 2018, the Company purchased a land and capitalized costs related to the new building, see also Note 2.

Goodwill and Intangible Assets, Net

12 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets, Net

Note 9 — Goodwill and Intangible Assets, Net

The following table presents details of the Company’s total goodwill:


As of October 1, 2017	$	2,221,209
Goodwill resulting from acquisitions(1)		227,283
Other		(3,597	)

As of September 30, 2018	$	2,444,895
Goodwill resulting from acquisitions(2)		17,484
Other		456

As of September 30, 2019	$	2,462,835

(1)

Mainly relates to the acquisitions of Vubiquity, projekt202 and UXP. In allocating the total purchase price for Vubiquity, based on estimated fair values, the Company recorded $148,184 of goodwill, $38,630 of customer relationships to be amortized over approximately nine years, $45,692 of core technology to be amortized over approximately five years, $10,104 of trade mark to be amortized over eight years. In allocating the total purchase price of projekt202, based on estimated fair values, the Company recorded $34,390 of goodwill and $19,835 of customer relationships to be amortized over four years. In allocating the total purchase price of UXP, based on estimated fair values, the Company recorded $40,629 of goodwill, $31,552 of core technology to be amortized over five years and $6,552 of customer relationships to be amortized over approximately five years.

(2)

Mainly relates to the acquisitions of TTS. In allocating the total preliminary purchase price for TTS, based on estimated fair values, the Company recorded $10,032 of goodwill, $29,500 of customer relationships to be amortized over approximately six years, $2,100 of core technology to be amortized over approximately six years and $1,300 of trade mark to be amortized over four years.

The Company performs an annual goodwill impairment test during the fourth quarter of each fiscal year, or more frequently if impairment indicators are present. The Company operates in one operating segment, and this segment comprises its only reporting unit. In calculating the fair value of the reporting unit, the Company uses its market capitalization and a discounted cash flow methodology. There was no impairment of goodwill in fiscal years 2019, 2018 or 2017.

The following table presents details regarding the Company’s total definite-lived purchased intangible assets:


	Gross		Accumulated Amortization			Net
September 30, 2019
Core technology(1)	$	775,479	$	(690,961	)	$	84,518
Customer relationships		594,555		(483,313	)		111,242
Other		44,946		(35,544	)		9,402

Total	$	1,414,980	$	(1,209,818	)	$	205,162

September 30, 2018
Core technology(1)	$	773,380	$	(628,932	)	$	144,448
Customer relationships		563,656		(453,137	)		110,519
Other		43,646		(33,364	)		10,282

Total	$	1,380,682	$	(1,115,433	)	$	265,249

(1)

Amounts previously presented separately as Intellectual property rights and purchased computer software are included in Core Technology as the nature of the intangible is consistent with the Core technology category. The asset was fully amortized as of 2019 and 2018, and consisted of gross asset of $51,996 and accumulated amortization of $51,996.

The following table presents the amortization expense of the Company’s definite-lived purchased intangible assets, included in each financial statement caption reported in the consolidated statements of income:


	Year Ended September 30,
	2019		2018		2017
Cost of revenue	$	180	$	572	$	1,405
Amortization of definite-lived purchased intangible assets		94,205		105,213		108,453

Total	$	94,385	$	105,785	$	109,858

The estimated future amortization expense of definite-lived purchased intangible assets as of September 30, 2019 is as follows:


	Amount
Fiscal year:
2020	$	70,138
2021		47,114
2022		34,940
2023		18,904
2024		11,186
Thereafter		22,880

Total	$	205,162

Non-recurring charges	12 Months Ended
Non-recurring charges	Sep. 30, 2019
Unusual or Infrequent Items, or Both [Abstract]
Non-recurring charges	Note 10 — Non-recurring charges During fiscal year 2018 the Company incurred non-recurring charges of a loss incurred to settle a long-running legal dispute in total amount of $55,000 including legal costs and also incurred restructuring charges of $30,057 primarily related to employee severance expenses. During fiscal year 2019 the Company paid the settlement amount of $50,000 and $5,000 in legal and other fees. During fiscal year 2019 and 2018 the Company paid most of the restructuring charges, and the remaining amount will be paid over the next several quarters.

Income Taxes

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Income Taxes

Note 11 — Income Taxes

The provision (benefit) for income taxes consists of the following:


	Year Ended September 30,
	2019			2018		2017
Current	$	102,391		$	42,047	$	69,535
Deferred		(13,950	)		25,098		6,551

Income taxes	$	88,441		$	67,145	$	76,086

All income taxes are from continuing operations reported by the Company in the applicable taxing jurisdiction. Income taxes also include anticipated withholding taxes due on subsidiaries’ earnings when paid as dividends to the Company.

The Company maintained a tax receivable balance of $53,143 and $55,198 as of September 30, 2019 and 2018, respectively, which is included in Prepaid expenses and other current assets.

Deferred income taxes are comprised of the following components:


	As of September 30,
	2019			2018
Deferred tax assets:
Deferred revenue	$	30,659		$	30,596
Employee compensation and benefits		76,327			72,218
Intangible assets, computer software and intellectual property		11,805			9,793
Tax credits, net capital and operating loss carryforwards		153,062			184,450
Other		73,249			49,732

Total deferred tax assets		345,102			346,789
Valuation allowances		(85,533	)		(112,727	)

Total deferred tax assets, net		259,569			234,062

Deferred tax liabilities:
Anticipated withholdings on subsidiaries’ earnings		(70,961	)		(68,394	)
Intangible assets, computer software and intellectual property		(104,926	)		(114,094	)
Other		(81,736	)		(31,750	)

Total deferred tax liabilities		(257,623	)		(214,238	)

Net deferred tax assets	$	1,946		$	19,824

The effective income tax rate varied from the statutory Guernsey tax rate as follows:


	Year Ended September 30,
	2019			2018			2017
Statutory Guernsey tax rate		0	%		0	%		0	%
Foreign taxes(1)		15.6			15.9			14.8

Effective income tax rate		15.6	%		15.9	%		14.8	%

As a Guernsey company subject to a corporate tax rate of

zero

percent, the Company’s overall effective tax rate is attributable to foreign taxes. The Company’s income before income tax expense is considered to be foreign income.

(1)	Foreign taxes for the year ended Sep 30, 2019:

In fiscal year 2019, foreign taxes included a benefit of $26,529 that was primarily attributable to the expiration of the periods set forth in statutes of limitations and to a lesser extent from the conclusions of tax audits related to unrecognized tax benefits accumulated over several years in certain jurisdictions.

Foreign taxes in fiscal year 2019 also included a benefit of $12,650 resulting from the release of valuation allowances on deferred tax assets at certain of the Company’s subsidiaries, which will, more likely than not, be realized due to the Company’s projections of future taxable income.

Foreign taxes for the year ended Sep 30, 2018:

In fiscal year 2018, foreign taxes included a benefit of $9,564 due to conclusions of tax audits in certain jurisdictions, which resulted in an increase to the Company’s tax credits carryforwards and a reduction to the Company’s provision for gross unrecognized tax benefits. In addition, foreign taxes in fiscal year 2018 included a benefit of $18,022 that was attributable to the expiration of the periods set forth in statutes of limitations related to unrecognized tax benefits accumulated over several years in certain jurisdictions. Foreign taxes in fiscal year 2018 also included a tax expenses of $12,032 resulting from the creation of valuation allowances on deferred tax assets at certain of the Company’s subsidiaries, which may not be realized based on the Company’s projections of future taxable income.

In addition, foreign taxes in fiscal year 2018 included a provisional expense of $2,321 relating to changes in tax law in the United States pursuant to SAB No. 118 (see Note 2). The provisional expense is attributable to deemed repatriation of foreign income partially offset by a benefit resulting from the

re-evaluation

of the Company’s deferred tax assets and liabilities due to the expected lower blended effective U.S. federal tax rate when the assets and liabilities are expected to be utilized.

As an indirect consequence to the changes in tax law in the United States the Company no longer makes a permanently reinvest assertion relating to one of its subsidiaries, therefore, a provisional tax liability of $4,059 was recorded related to the tax implications of remitting earnings that were previously asserted as permanently reinvested.

During fiscal year 2018, as a result of funding decisions for the construction of the Company’s new campus in Israel, see also Note 2, the Company recorded a tax benefit of $28,795 related to the release of withholding and income tax reserves for unremitted earnings.

During fiscal year 2019, the net decrease in valuation allowances was $27,194. The valuation allowances, related to the uncertainty of realizing tax benefits primarily for tax credits, net capital and operating loss carryforwards related to certain of the Company’s subsidiaries. As of September 30, 2019, the Company had tax credits, net capital and operating loss carryforwards of $797,091 of which $244,711 have expiration dates through 2039, and the remainder do not expire.

During fiscal year 2018, the net increase in valuation allowances was $18,154, which related to the uncertainty of realizing tax benefits primarily for tax credits, net capital and operating loss carryforwards related to certain of the Company’s subsidiaries. As of September 30, 2018, the Company had tax credits, net capital and operating loss carryforwards of $894,997 of which $322,816 have expiration dates through 2038, and the remainder do not expire.

The aggregate changes in the balance of the Company’s gross unrecognized tax benefits were as follows:


	Year Ended September 30,
	2019			2018			2017
Balance at beginning of fiscal year	$	187,646		$	193,024		$	196,668
Additions based on tax positions related to the current year		19,530			20,329			22,319
Additions (reduction) for tax positions of prior years		24,980			(3,805	)		12,261
Settlements with tax authorities(1)		(37,672	)		(3,880	)		(9,450	)
Lapse of statute of limitations		(25,162	)		(18,022	)		(28,774	)

Balance at end of fiscal year	$	169,322		$	187,646		$	193,024

(1)	The changes in the year ended September 30, 2019, in the balance of the Company’s gross unrecognized tax benefits that relate to settlements with tax authorities is $37,672, the vast majority of which was offset by income tax payments and increase in Tax Payables and Deferred Tax Liabilities.

The total amount of unrecognized tax benefits, which includes interest and penalties, was $169,322 as of September 30, 2019, and $187,646 as of September 30, 2018, all of which would affect the effective tax rate if realized.

The Company recognizes interest and penalties related to unrecognized tax benefits in the provision for income taxes. As of September 30, 2019, the Company had accrued $31,108 in income taxes payable for interest and penalties relating to unrecognized tax benefits, of which $4,679 was recognized in the statements of income in fiscal year 2019, net of interest and penalty reversals. As of September 30, 2018, the Company had accrued $30,807 in income taxes payable for interest and penalties relating to unrecognized tax benefits, of which a benefit of $2,579 was recognized in the statements of income in fiscal year 2018, net of interest and penalty reversals.

The Company is currently under tax audit in several jurisdictions for the tax years 2007 and onwards. Timing of the resolution of audits is highly uncertain and therefore, as of September 30, 2019, the Company cannot estimate the change in unrecognized tax benefits resulting from these audits within the next 12 months.

It is reasonably possible that the amount of unrecognized tax benefits may decrease by up to $12,763 during fiscal year 2020 as a result of lapse of statutes of limitations in jurisdictions in which the Company operates.

Repurchase of Shares	12 Months Ended
Repurchase of Shares	Sep. 30, 2019
Equity [Abstract]
Repurchase of Shares	Note 12 — Repurchase of Shares From time to time, the Company’s Board of Directors can adopt share repurchase plans authorizing the repurchase of the Company’s outstanding ordinary shares. On November 8, 2017, the Company’s Board of Directors adopted another share repurchase plan for the repurchase of up to an additional $800,000 of the Company’s outstanding ordinary shares with no expiration date. In April 2018, the Company completed the repurchase of the remaining authorized amount of ordinary shares under the February 2016 plan and began executing repurchases under the November 2017 plan. In fiscal year 2019, the Company repurchased approximately 6,656 ordinary shares at an average price of $59.79 per share (excluding broker and transaction fees). The November 2017 plan permits the Company to purchase its ordinary shares in open market or privately negotiated transactions at times and prices that it considers appropriate. As of September 30, 2019, the Company had remaining authority to repurchase up to $239,171 of its outstanding ordinary shares under the November 2017 plan. On November 12, 2019, the Company’s Board of Directors adopted another share repurchase plan for the repurchase of up to an additional $800,000 of Company’s outstanding ordinary shares which brings the unused authorization as of September 30, 2019 to $1,039,171. The November 2019 plan authorizations have no expiration date and permit the Company to purchase its ordinary shares in open market or privately negotiated transactions at times and prices that it considers appropriate.

Financing Arrangements	12 Months Ended
Financing Arrangements	Sep. 30, 2019
Debt Disclosure [Abstract]
Financing Arrangements	Note 13 — Financing Arrangements In December 2011, the Company entered into a $500,000 five-year revolving credit facility with a syndicate of banks. In December 2014 and in December 2017, the credit facility was amended and restated to, among other things, extend the maturity date of the facility to December 2019 and December 2022, respectively. The credit facility is available for general corporate purposes, including acquisitions and repurchases of ordinary shares that the Company may consider from time to time. The interest rate for borrowings under the revolving credit facility is chosen at the Company’s option from several pre-defined alternatives, depends on the circumstances of any advance and is based in part on the Company’s credit ratings. In March 2017, the Company borrowed an aggregate of $200,000 under the facility and repaid it in April 2017. In March 2018, the Company borrowed an aggregate of $120,000 under the facility and repaid it in April 2018. As of September 30, 2019, the Company was in compliance with the financial covenants under the revolving credit facility and had no outstanding borrowings under this facility. As of September 30, 2019, the Company had additional uncommitted lines of credit available for general corporate and other specific purposes and had outstanding letters of credit and bank guarantees from various banks totaling $91,291. These were supported by a combination of the uncommitted lines of credit that the Company maintains with various banks.

Accrued Expenses and Other Current Liabilities

12 Months Ended

Sep. 30, 2019

Text Block [Abstract]

Accrued Expenses and Other Current Liabilities

Note 14 — Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:


	As of September 30,
	2019		2018
Ongoing accrued expenses	$	259,661	$	256,012
Project-related provisions		140,701		155,739
Taxes payable		28,335		27,843
Dividends payable(1)		38,413		35,046
Derivative instruments(2)		5,053		20,821
Other		175,494		211,176

	$	647,657	$	706,637

(1)	The amounts payable as a result of the August 7, 2019 and the July 31, 2018 dividend declarations. See Note 19 to the consolidated financial statements.

(2)	Includes derivatives that are designated as hedging instruments and derivatives that are not designated as hedging instruments. See Note 7 to the consolidated financial statements.

Interest and other expense, net

12 Months Ended

Sep. 30, 2019

Other Income and Expenses [Abstract]

Interest and other expense, net

Note 15 — Interest and other expense, net

Interest and other expense, net, consists of the following:


	Year Ended September 30,
	2019			2018			2017
Interest income	$	6,225		$	6,602		$	7,972
Interest expense		(3,911	)		(2,764	)		(1,600	)
Foreign exchange loss		(7,860	)		(6,173	)		(8,246	)
Other, net		3,687			(4,431	)		(2,547	)

	$	(1,859	)	$	(6,766	)	$	(4,421	)

Contingencies and Commitments

12 Months Ended

Sep. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

Contingencies and Commitments

Note 16 — Contingencies and Commitments

Commitments

The Company leases office space and vehicles under

non-cancelable

operating leases in various countries in which it does business. Future minimum

non-cancelable

lease payments, which include rent and other payments the Company is obligated to make, based on the Company’s contractual obligations as of September 30, 2019 are as follows:


For the year ended September 30,
2020	$	69,043
2021		60,544
2022		51,863
2023		31,951
2024		24,350
Thereafter		93,845

	$	331,596

Rent expense net of sublease income was approximately $65,692, $63,603 and $55,480 for fiscal years 2019, 2018 and 2017, respectively. The Company had immaterial committed future sublease income as of September 30, 2019.

Legal Proceedings

The Company is involved in various legal claims and proceedings arising in the normal course of its business. The Company accrues for a loss contingency when it determines that it is probable, after consultation with counsel, that a liability has been incurred and the amount of such loss can be reasonably estimated. At this time, the Company believes that the results of any such contingencies, either individually or in the aggregate, will not have a material adverse effect on the Company’s financial position, results of operations or cash flows.

Since 2014, the Company has been defending a lawsuit against certain of its subsidiaries in the U.S. District Court in Oregon alleging breach of contract and trade secret misappropriation. According to the suit, the Company improperly utilized information received in connection with its electronic payment processing solution, which is one of several components of its mobile financial services offerings. During fiscal year 2016, the District Court denied the Company’s motions to dismiss and to compel arbitration with respect to certain of the

claims, and the proceedings continued. The District Court scheduled a tentative jury trial date for late October 2018. The Company filed a motion for summary judgment with the District Court during fiscal year 2018 and the District Court partially granted the motion with respect to two trade secrets. In October 2018, while continuing to deny the plaintiff’s allegations, the Company entered into a settlement agreement with the plaintiff, which included a $50,000 settlement payment by the Company, in consideration for a mutual release of each party and its respective customers with no admission of liability or fault. As a result of the settlement, the lawsuit was dismissed with prejudice on November 13, 2018. During fiscal year 2019 the Company paid the settlement amount of $50,000 and $5,000 in legal and other fees which were accrued as of September 30, 2018.

Certain of the Company’s subsidiaries are currently in a dispute with a state-owned telecom enterprise in Ecuador, which appears to have political aspects. The Company’s counterparty has claimed monetary damages. The dispute is over contracts, under which the Company was providing certain services, which have been terminated by the counterparty in connection with such dispute and which are under scrutiny by certain local governmental authorities. The Company believes it has solid arguments and is vigorously defending its rights. To date, however, such defense efforts, including motions alleging constitutional defects, have encountered a dismissive approach by the Ecuadorian Courts, with reasoning that the Company believes is inconsistent with applicable law. The Company is unable to reasonably estimate the ultimate outcome of the above dispute.

Guarantor’s Accounting and Disclosure Requirements for Guarantees

In the ordinary course of its business, the Company provides certain customers with financial performance guarantees which, in certain cases, are backed by lines of credit. The Company is only liable for the amounts of those guarantees in the event of the Company’s nonperformance, which would permit the customer to exercise the guarantee.

The Company generally offers its products with a limited warranty. The Company’s policy is to accrue for warranty costs, if needed, based on historical trends in product failure. Based on the Company’s experience, only minimal warranty charges have been incurred after revenue was fully recognized and, as a result, the Company did not accrue any amounts for product warranty liability during fiscal years 2019, 2018 and 2017.

The Company generally indemnifies its customers against claims made by third parties arising from the use of the Company’s software and certain other matters. To date, the Company has incurred and recorded immaterial costs as a result of such obligations in its consolidated financial statements.

Employee Benefits	12 Months Ended
Employee Benefits	Sep. 30, 2019
Retirement Benefits [Abstract]
Employee Benefits	Note 17 — Employee Benefits The Company accrues severance pay mainly for the employees of its Israeli operations in accordance with Israeli law and certain employment procedures on the basis of the latest monthly salary paid to these employees and the length of time that they have worked for the Israeli operations. The severance pay liability amounted to $266,209 and $258,262 as of September 30, 2019 and 2018, respectively, and is included as accrued employee costs in other noncurrent liabilities. This liability is partially funded by amounts on deposit with insurance companies that totaled $206,752 and $202,230 as of September 30, 2019 and 2018, respectively, and are included in other noncurrent assets. The accrued severance expenses were $33,355, $28,472 and $32,908 for fiscal years 2019, 2018 and 2017, respectively. The Company sponsors defined contribution plans covering certain of its employees around the world. The plans primarily provide for Company matching contributions based upon a percentage of the employees’ contributions. The Company’s contributions in fiscal years 2019, 2018 and 2017 under such plans were not material compared to total operating expenses. The Company maintains non-contributory defined benefit plans that provide for pension, other retirement and post-employment benefits for certain employees of a Canadian subsidiary based on length of service and rate of pay. The Company accrues its obligations to these employees under employee benefit plans and the related costs net of returns on plan assets. Pension expense and other retirement benefits earned by employees are actuarially determined using the projected benefit method pro-rated on service and based on management’s best estimates of expected plan investments performance, salary escalation, retirement ages of employees, discount rate, inflation and expected health care costs. The fair value of the employee benefit plans’ assets is based on market values. The plan assets are valued at market value for the purpose of calculating the expected return on plan assets and the amortization of experienced gains and losses. The Company recognized the funded status of such plans in the balance sheet. The pension and other benefits costs related to the non-contributory defined benefit plans were immaterial in fiscal years 2019, 2018 and 2017.

Stock Option and Incentive Plan

12 Months Ended

Sep. 30, 2019

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stock Option and Incentive Plan

Note 18 — Stock Option and Incentive Plan

In January 1998, the Company adopted the 1998 Stock Option and Incentive Plan, or Equity Incentive Plan, which provides for the grant of restricted stock awards, stock options and other equity-based awards to employees, officers, directors, and consultants. Since its adoption, the Equity Incentive Plan has been amended on several occasions to, among other things, increase the number of ordinary shares issuable under the Equity Incentive Plan. In January 2017, the maximum number of ordinary shares authorized by the Company’s Board of Directors to be granted under the Equity Incentive Plan was increased from 62,300 to 67,550. The issuance of such additional shares was registered with the SEC in February 2018. Awards granted under the Equity Incentive Plan generally vest over a period of three to

four years

and stock options have a term of

ten years

. Also, in accordance with the Equity Incentive Plan, options are issued at or above the market price at the time of the grant.

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.

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

The total intrinsic value of options exercised during fiscal years 2019, 2018 and 2017 was $13,081, $38,025 and $47,321, respectively.

The value of restricted shares vested during fiscal years 2019, 2018 and 2017 was $28,430, $35,801 and $36,922, respectively.

The aggregate intrinsic value of outstanding and exercisable stock options as of September 30, 2019 was $56,997 and $40,532, respectively.

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

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.

Dividends

12 Months Ended

Sep. 30, 2019

Other Liabilities Disclosure [Abstract]

Dividends

Note 19 — Dividends

The Company’s Board of Directors declared the following dividends during the fiscal years ended September 30, 2019, 2018 and 2017:


Declaration Date	Dividends Per Ordinary Share		Record Date		Total Amount		Payment Date

August 7, 2019	$	0.285		September 30, 2019	$	38,413		October 25, 2019
May 14, 2019	$	0.285		June 28, 2019	$	38,730		July 19, 2019
February 5, 2019	$	0.285		March 29, 2019	$	39,084		April 19, 2019
November 8, 2018	$	0.250		December 31, 2018	$	34,755		January 18, 2019

July 31, 2018	$	0.250		September 28, 2018	$	35,046		October 19, 2018
May 10, 2018	$	0.250		June 29, 2018	$	35,363		July 20, 2018
January 30, 2018	$	0.250		March 30, 2018	$	35,637		April 20, 2018
November 8, 2017	$	0.220		December 29, 2017	$	31,556		January 19, 2018

August 2, 2017	$	0.220		September 29, 2017	$	31,736		October 23, 2017
May 9, 2017	$	0.220		June 30, 2017	$	31,981		July 14, 2017
February 1, 2017	$	0.220		March 31, 2017	$	32,223		April 14, 2017
November 8, 2016	$	0.195		December 30, 2016	$	28,606		January 13, 2017

The amounts payable as a result of the August 7, 2019, July 31, 2018 and August 2, 2017 declarations were included in accrued expenses and other current liabilities as of September 30, 2019, 2018 and 2017, respectively.

On November 12, 2019, the Company’s Board of Directors approved quarterly dividend payment of $0.285 per share, and set December 31, 2019 as the record date for determining the shareholders entitled to receive the dividend, which is payable on January 24, 2020.

On November 12, 2019, the Company’s Board of Directors also approved, subject to shareholder approval at the January 2020 annual general meeting of shareholders, an increase in the quarterly cash dividend to $0.3275 per share, anticipated to be paid in

April 2020

Earnings Per Share

12 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

Earnings Per Share

Note 20 — Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share:


	Year Ended September 30,
	2019			2018			2017
Numerator:
Net income	$	479,446		$	354,396		$	436,826
Net income and dividends attributable to participating restricted shares		(3,295	)		(2,650	)		(3,517	)

Numerator for basic earnings per common share	$	476,151		$	351,746		$	433,309

Undistributed income allocated to participating restricted shares		2,252			1,617			2,512
Undistributed income reallocated to participating restricted shares		(2,240	)		(1,603	)		(2,488	)

Numerator for diluted earnings per common share	$	476,163		$	351,760		$	433,333

Denominator:
Weighted average number of shares outstanding — basic		137,418			142,422			146,017
Weighted average number of participating restricted shares		(944	)		(1,065	)		(1,176	)

Weighted average number of common shares — basic		136,474			141,357			144,841

Effect of dilutive stock options granted		691			1,282			1,414
Weighted average number of common shares — diluted		137,165			142,639			146,255

Basic earnings per common share	$	3.49		$	2.49		$	2.99

Diluted earnings per common share	$	3.47		$	2.47		$	2.96

For the fiscal years ended September 30, 2019, 2018 and 2017, 3,547, 1,357 and 1,281 shares, respectively, on a weighted average basis, were attributable to antidilutive outstanding stock options and therefore were not included in the calculation of diluted earnings per share.

Segment Information and Sales to Significant Customers

12 Months Ended

Sep. 30, 2019

Segment Reporting [Abstract]

Segment Information and Sales to Significant Customers

Note 21 — Segment Information and Sales to Significant Customers

The Company and its subsidiaries operate in one operating segment, providing software products and services for the communications, entertainment and media industry service providers.

Geographic Information

The following is a summary of revenue and long-lived assets by geographic area. Revenue is attributed to geographic region based on the location of the customers.


	Year Ended September 30,
	2019		2018		2017
Revenue
North America (mainly United States)	$	2,582,719	$	2,550,234	$	2,546,290
Europe		598,731		572,196		488,932
Rest of the world		905,219		852,407		831,933

Total	$	4,086,669	$	3,974,837	$	3,867,155


	As of September 30,
	2019		2018
Long-lived Assets(1)
Europe	$	206,086	$	187,884
North America		95,876		88,251
Rest of the world:
Israel		168,493		161,726
India		36,546		37,239
Others		18,313		21,485

Total	$	525,314	$	496,585

(1)	Property and equipment, net.

Revenue by nature of activities


	Year Ended September 30,
	2019		2018		2017
Managed services arrangements	$	2,246,279	$	2,051,589	$	2,005,382
Others		1,840,390		1,923,248		1,861,773

Total	$	4,086,669	$	3,974,837	$	3,867,155

Sales to Significant Customers

The Company had one customer, AT&T, which accounted for at least

ten

percent of its total revenue in each of fiscal years 2019, 2018 and 2017. The percentage of revenue from this customer out of total revenue during fiscal years 2019, 2018 and 2017 was 23%, 27% and 33%, respectively.

Selected Quarterly Results of Operations (Unaudited)

12 Months Ended

Sep. 30, 2019

Quarterly Financial Information Disclosure [Abstract]

Selected Quarterly Results of Operations (Unaudited)

Note 22 — Selected Quarterly Results of Operations (Unaudited)

The following are details of the unaudited quarterly results of operations for the three months ended:


	September 30,		June 30,		March 31,		December 31,
2019
Revenue	$	1,030,253	$	1,024,704	$	1,019,657	$	1,012,055
Operating income		144,154		142,320		150,175		133,097
Net income		122,027		131,448		124,279		101,692
Basic earnings per share		0.90		0.96		0.90		0.73
Diluted earnings per share		0.90		0.96		0.90		0.72
2018
Revenue	$	1,002,588	$	1,002,198	$	992,340	$	977,711
Operating income		68,819		105,518		131,827		122,143
Net income		44,266		91,530		101,727		116,873
Basic earnings per share		0.31		0.64		0.71		0.81
Diluted earnings per share		0.31		0.64		0.70		0.80

Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2019

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

Valuation and Qualifying Accounts

VALUATION AND QUALIFYING ACCOUNTS

(In thousands)


	Accounts Receivable Allowances			Valuation Allowances on Net Deferred Tax Assets
Balance as of September 30, 2016	$	39,512		$	96,870
Charged to costs and expenses		17,282			16,425
Charged to other accounts		1,985			5,000	(1)
Deductions		(30,053	)(3)		(23,722	)(2)

Balance as of September 30, 2017		28,726			94,573
Charged to costs and expenses		6,134			18,173
Charged to other accounts		1,226			6,121	(1)
Deductions		(14,875	)(4)		(6,140	)

Balance as of September 30, 2018		21,211			112,727
Charged to costs and expenses		22,260			1,009
Charged to other accounts		2,406			6,008	(1)
Deductions		(9,756	)(6)		(34,211	)(5)

Balance as of September 30, 2019	$	36,121		$	85,533

(1)	Includes valuation allowances on deferred tax assets incurred in connection with an acquisition.

(2)	$2,416 of valuation allowances on deferred tax assets were written off against the related deferred tax assets, and the remaining deductions in the valuation allowances on net deferred tax assets were released to earnings.

(3)	$3,008 of accounts receivable allowances were written off against the related accounts receivables, $5,291 of accounts receivable allowances were netted against deferred revenue, and the remaining deductions in the accounts receivable allowances were released to earnings.

(4)	$6,659 of accounts receivable allowances were written off against the related accounts receivables, and the remaining deductions in the accounts receivable allowances were released to earnings.

(5)	$7,588 of valuation allowances on deferred tax assets were written off against the related deferred tax assets, and the remaining deductions in the valuation allowances on net deferred tax assets were released to earnings.

(6)	$3,539 of accounts receivable allowances were written off against the related accounts receivables, and the remaining deductions in the accounts receivable allowances were released to earnings.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Basis of Presentation

The consolidated financial statements are prepared in accordance with U.S. generally accepted accounting principles, or GAAP and are denominated in U.S. Dollars.

Consolidation

non-controlling

Use of Estimates

Reclassifications

From time to time, certain immaterial amounts in prior year financial statements may be reclassified to conform to the current year presentation.

Functional Currency

Cash and Cash Equivalents

Cash and cash equivalents consist of cash and interest-bearing investments with insignificant interest rate risk and maturities from acquisition date of 90 days or less.

Accounts Receivable Factoring

From time to time, the Company uses

non-recourse

factoring arrangements, to sell accounts receivable to third-party financial institutions. The sale of the receivables in these arrangements are accounted for as a true sale.

Investments

The Company classifies all of its short-term interest-bearing investments as

available-for-sale

first-in-first-out

(FIFO) method for determining the cost of securities.

Property and Equipment

Goodwill, Intangible Assets and Long-Lived Assets

two-step

Comprehensive Income

Comprehensive income, net of related taxes where applicable, includes, in addition to net income:

(i) net change in fair value of

available-for-sale

securities;

(ii) net change in fair value of cash flow hedges; and

(iii) net actuarial gains and losses on defined benefit plans.

Treasury Stock

Business Combinations

earn-out

which is not considered a contingent consideration is recognized as compensation expense over expected service period.

in-process

build-up

approach. The cost

build-up

approach determines fair value by estimating the costs related to fulfilling the obligations plus a normal profit margin.

Income Taxes

Revenue Recognition

The Company’s primary revenue categories, related performance obligations, and associated recognition patterns are as follows:

Revenue Recognition for projects

Revenue Recognition for subsequent license fee

Revenue Recognition for term-based license and perpetual license

— Revenue related to software solutions that do not require significant customization, implementation and modification are recognized upon delivery.

Revenue Recognition for maintenance

— Maintenance revenue is recognized ratably over the term of the maintenance agreement.

Revenue Recognition for ongoing services —

Revenue Recognition for managed services arrangement

— Managed services arrangements include management of data center operations and IT infrastructure, application management and ongoing support, management of

end-to-end

business processes, and managed transformation that includes both a transformation project as well as taking over managed services responsibility.

Revenue Recognition for third-party hardware and software

Arrangements with Multiple Performance Obligations

Accounts Receivable — Billed

— Billed accounts receivables include all outstanding invoices to customers, as well as amounts allowed to be billed according to contractual billing terms with customers.

Accounts Receivable — Unbilled —

Deferred Revenue —

Assets Recognized from the Costs to Obtain a Contract with a Customer —

Incremental costs of obtaining a contract (e.g., sales commissions) are capitalized and amortized on a

pro-rata

Cost of Revenue

Research and Development

Equity-Based Compensation

Concentrations of Credit Risk

Company had one customer with an accounts receivable balance of more than 10% of total accounts receivable, amounting to 19%, which was lower than its respective portion of total revenue.

Earnings per Share

non-forfeitable

rights to dividends or dividend equivalents) in the computation of earnings per share pursuant to the

two-class

method, which calculates earnings per share for common shares and participating securities.

Derivatives and Hedging

Recent Accounting Standards

In November 2018, the Financial Accounting Standards Board, or FASB, issued Accounting Standard Update, or ASU, No.

2018-18

, “Collaborative Arrangements

In August 2018, the FASB issued ASU No.

2018-15

, “Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract”.

internal-use

In August 2018, the FASB issued ASU No.

2018-13

, “Fair Value Measurement”.

In August 2018, the FASB issued ASU No.

2018-14,

“

Changes to the Disclosure Requirements for Defined Benefit Plans”

In June 2018, the FASB issued ASU No.

2018-07,

“

Improvements to Nonemployee Share-Based Payment Accounting”

In August 2017, the FASB issued ASU No.

2017-12,

“

Targeted Improvements to Accounting for Hedging Activities”

In June 2016, the FASB issued ASU No.

2016-13,

“

Measurement of Credit Losses on Financial Instruments”

off-balance

In February 2016, the FASB issued ASU No.

2016-02,

“Leases”.

Adoption of New Accounting Standards

one-time

one-year

one-time

transition tax. There was no material impact on the Company’s consolidated financial statements, see also Note 11 to the consolidated financial statements.

In January 2017, the FASB issued ASU No.

2017-01,

“

Clarifying the Definition of a Business

In October 2016, the FASB issued ASU No.

2016-16,

“Intra-Entity Transfers of Assets Other Than Inventory

In August 2016, the FASB issued ASU No.

2016-15,

“

Classification of Certain Cash Receipts and Cash Payments”.

The

In January 2016, the FASB issued ASU No.

2016-01,

“

Financial Instruments — Overall”

In May 2014, the FASB issued ASU No.

2014-09,

or ASC 606, “

Revenue from Contracts with Customers”.

The following table depicts the impact of adoption as of October 1, 2018, on the Company’s consolidated balance sheet:


	As of October 1, 2018
	Balance as of September 30, 2018		Adjustments due to ASC 606			Balance as of October 1, 2018
Balance Sheet:
Account receivable — unbilled	$	263,997	$	10,039		$	274,036
Prepaid expenses and other current assets		229,999		(971	)		229,028
Other noncurrent assets		420,369		15,636			436,005
Deferred revenue (current)		132,414		14,048			146,462
Accrued expenses and other current liabilities		706,637		(14,062	)		692,575
Deferred income taxes and taxes payable		224,572		10,424			234,996
Retained Earnings		4,673,901		14,294			4,688,195

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2019

Accounting Policies [Abstract]

Summary of Impact of Adoption of ASC 606 on Consolidated Balance Sheet

The following table depicts the impact of adoption as of October 1, 2018, on the Company’s consolidated balance sheet:


	As of October 1, 2018
	Balance as of September 30, 2018		Adjustments due to ASC 606			Balance as of October 1, 2018
Balance Sheet:
Account receivable — unbilled	$	263,997	$	10,039		$	274,036
Prepaid expenses and other current assets		229,999		(971	)		229,028
Other noncurrent assets		420,369		15,636			436,005
Deferred revenue (current)		132,414		14,048			146,462
Accrued expenses and other current liabilities		706,637		(14,062	)		692,575
Deferred income taxes and taxes payable		224,572		10,424			234,996
Retained Earnings		4,673,901		14,294			4,688,195

Revenue (Tables)

12 Months Ended

Sep. 30, 2019

Revenue from Contract with Customer [Abstract]

Summary of Accounts Receivable and Deferred Revenue

The following table provides information about Accounts receivable, both billed and unbilled and deferred revenue:


	As of
	September 30, 2018			October 1, 2018 (as adjusted)			September 30, 2019
Accounts receivable — billed (net of allowances for doubtful accounts of $21,211 as of September 30 and October 1, 2018 and $36,121 as of September 30, 2019)	$	707,505		$	707,505		$	760,797
Accounts receivable — unbilled (current)	$	263,997		$	274,036		$	227,061
Accounts receivable — unbilled (non-current)	$	15,686		$	13,185		$	16,987

Total Accounts receivable — unbilled	$	279,683		$	287,221		$	244,048
Deferred revenue (current)	$	(132,414	)	$	(146,462	)	$	(118,182	)
Deferred revenue (non-current)	$	(27,977	)	$	(27,977	)	$	(23,785	)

Total Deferred revenue	$	(160,391	)	$	(174,439	)	$	(141,967	)

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Fair Value Measurement on Company's Assets and Liabilities

The following tables present the Company’s assets and liabilities measured at fair value on a recurring basis as of September 30, 2019 and 2018:


	As of September 30, 2019
	Level 1		Level 2			Level 3			Total
Available-for-sale securities:
Money market funds	$	69,370	$	—		$	—		$	69,370

Total available-for-sale securities		69,370		—			—			69,370

Equity Investment		—		—			18,008			18,008
Derivative financial instruments, net		—		7,890			—			7,890

Other liabilities		—		—			(29,805	)		(29,805	)

Total	$	69,370	$	7,890		$	(11,797	)	$	65,463


	As of September 30, 2018
	Level 1		Level 2			Level 3			Total
Available-for-sale securities:
Corporate bonds	$	—	$	47,531		$	—		$	47,531
Money market funds		30,883		—			—			30,883
U.S. government treasuries		23,258		—			—			23,258
U.S. agency securities		—		16,033			—			16,033
Asset backed obligations		—		9,177			—			9,177
Supranational and sovereign debt		—		4,434			—			4,434

Total available-for-sale securities		54,141		77,175			—			131,316

Derivative financial instruments, net		—		(27,842	)		—			(27,842	)

Other liabilities		—		—			(37,954	)		(37,954	)

Total	$	54,141	$	49,333		$	(37,954	)	$	65,520

Available-For-Sale Securities (Tables)

12 Months Ended

Sep. 30, 2019

Investments, Debt and Equity Securities [Abstract]

Interest-Bearing Investments in Available-for-Sale Securities

Available-for-sale

securities consist of the following interest-bearing investments:


	As of September 30, 2019
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
Money market funds	$	69,370	$	—	$	—	$	69,370

Total(1)	$	69,370	$	—	$	—	$	69,370

(1)

Available-for-sale

securities with maturities longer than 90 days from the date of acquisition were classified as short-term interest-bearing investments and

available-for-sale


	As of September 30, 2018
	Amortized Cost		Gross Unrealized Gains		Gross Unrealized Losses		Fair Value
Corporate bonds	$	48,252	$	—	$	721	$	47,531
Money market funds		30,883		—		—		30,883
U.S. government treasuries		23,656		—		398		23,258
U.S. agency securities		16,297		—		264		16,033
Asset backed obligations		9,312		—		135		9,177
Supranational and sovereign debt		4,508		—		74		4,434

Total(1)	$	132,908	$	—	$	1,592	$	131,316

(1)

Available-for-sale

securities with maturities longer than 90 days from the date of acquisition were classified as short-term interest-bearing investments and

available-for-sale

Available-for-Sale Securities Debt Maturities Market Value

As of September 30, 2019, the Company’s

available-for-sale

securities had the following maturity dates:


	Market Value
Due within one year	$	69,370

Derivative Financial Instruments (Tables)

12 Months Ended

Sep. 30, 2019

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Notional Amounts of Derivative Instruments


	Notional Value*
Foreign exchange contracts	$	1,103,169

(*)	Gross notional amounts do not quantify risk or represent assets or liabilities of the Company but are used in the calculation of settlements under the contracts.

Fair Value of Open Foreign Currency Exchange Contracts

The fair value of the open foreign exchange contracts recorded as an asset or a liability by the Company on its consolidated balance sheets as of September 30, 2019 and September 30, 2018, is as follows:


	As of September 30,
	2019			2018
Derivatives designated as hedging instruments
Prepaid expenses and other current assets	$	9,344		$	221
Other noncurrent assets		585			25
Accrued expenses and other current liabilities		(2,977	)		(17,681	)
Other noncurrent liabilities		(2,072	)		(10,030	)

		4,880			(27,465	)
Derivatives not designated as hedging instruments
Prepaid expenses and other current assets		5,086			2,758
Accrued expenses and other current liabilities		(2,076	)		(3,135	)

		3,010			(377	)

Net fair value	$	7,890		$	(27,842	)

Effect of Cash Flow Hedging Instruments


	(Losses) Gains Reclassified from Other Comprehensive Income (Loss) (Effective Portion) Year Ended September 30,
	2019			2018			2017
Line item in consolidated statements of income:
Revenue	$	19		$	(1,129	)	$	(1,021	)
Cost of revenue		(8,627	)		15,877			21,783
Research and development		(2,059	)		3,127			4,282
Selling, general and administrative		(2,309	)		3,462			3,305

Total	$	(12,976	)	$	21,337		$	28,349

Changes in Net Unrealized (Losses) Gains on Cash Flow Hedges

The activity related to the changes in net unrealized gains (losses) on cash flow hedges recorded in accumulated other comprehensive (loss) income, net of tax, is as follows:


	Year Ended September 30,
	2019			2018			2017
Net unrealized (loss) gain on cash flow hedges, net of tax, beginning of period	$	(26,608	)	$	24,508		$	12,514
Changes in fair value of cash flow hedges, net of tax		19,228			(31,908	)		36,765
Reclassification of loss (gain) into earnings, net of tax		11,325			(19,208	)		(24,771	)

Net unrealized gain (loss) on cash flow hedges, net of tax, end of period	$	3,945		$	(26,608	)	$	24,508

Effect of Non-Designated as Hedging Instruments


	Gains (Losses) Recognized in Income Year Ended September 30,
	2019			2018			2017
Line item in statements of income:
Cost of revenue	$	401		$	(4,577	)	$	4,639
Research and development		14			(736	)		957
Selling, general and administrative		294			(950	)		1,723
Interest and other income (expense), net		5,845			7,038			(10,514	)
Income taxes		(528	)		1,581			(1,653	)

Total	$	6,026		$	2,356		$	(4,848	)

Property and Equipment, Net (Tables)

12 Months Ended

Sep. 30, 2019

Property, Plant and Equipment [Abstract]

Components of Property and Equipment, Net

The components of property and equipment, net are:


	As of September 30,
	2019			2018
Computers, related equipment and software	$	1,109,465		$	1,027,825
Building and land		109,446			97,782
Leasehold improvements		230,817			222,812
Furniture, fixtures and other		47,813			43,518

Property and equipment, gross		1,497,541			1,391,937
Less accumulated depreciation		(972,227	)		(895,352	)

Property and equipment, net	$	525,314		$	496,585

Goodwill and Intangible Assets, Net (Tables)

12 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Details of Total Goodwill

The following table presents details of the Company’s total goodwill:


As of October 1, 2017	$	2,221,209
Goodwill resulting from acquisitions(1)		227,283
Other		(3,597	)

As of September 30, 2018	$	2,444,895
Goodwill resulting from acquisitions(2)		17,484
Other		456

As of September 30, 2019	$	2,462,835

(1)

(2)

Details Regarding Total Definite-Lived Purchased Intangible Assets

The following table presents details regarding the Company’s total definite-lived purchased intangible assets:


	Gross		Accumulated Amortization			Net
September 30, 2019
Core technology(1)	$	775,479	$	(690,961	)	$	84,518
Customer relationships		594,555		(483,313	)		111,242
Other		44,946		(35,544	)		9,402

Total	$	1,414,980	$	(1,209,818	)	$	205,162

September 30, 2018
Core technology(1)	$	773,380	$	(628,932	)	$	144,448
Customer relationships		563,656		(453,137	)		110,519
Other		43,646		(33,364	)		10,282

Total	$	1,380,682	$	(1,115,433	)	$	265,249

(1)

Amortization Expense on Definite-Lived Intangible Assets


	Year Ended September 30,
	2019		2018		2017
Cost of revenue	$	180	$	572	$	1,405
Amortization of definite-lived purchased intangible assets		94,205		105,213		108,453

Total	$	94,385	$	105,785	$	109,858

Estimated Future Amortization Expense

The estimated future amortization expense of definite-lived purchased intangible assets as of September 30, 2019 is as follows:


	Amount
Fiscal year:
2020	$	70,138
2021		47,114
2022		34,940
2023		18,904
2024		11,186
Thereafter		22,880

Total	$	205,162

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2019

Income Tax Disclosure [Abstract]

Provision (benefit) for Income Taxes

The provision (benefit) for income taxes consists of the following:


	Year Ended September 30,
	2019			2018		2017
Current	$	102,391		$	42,047	$	69,535
Deferred		(13,950	)		25,098		6,551

Income taxes	$	88,441		$	67,145	$	76,086

Components of Deferred Tax Assets and Liabilities

Deferred income taxes are comprised of the following components:


	As of September 30,
	2019			2018
Deferred tax assets:
Deferred revenue	$	30,659		$	30,596
Employee compensation and benefits		76,327			72,218
Intangible assets, computer software and intellectual property		11,805			9,793
Tax credits, net capital and operating loss carryforwards		153,062			184,450
Other		73,249			49,732

Total deferred tax assets		345,102			346,789
Valuation allowances		(85,533	)		(112,727	)

Total deferred tax assets, net		259,569			234,062

Deferred tax liabilities:
Anticipated withholdings on subsidiaries’ earnings		(70,961	)		(68,394	)
Intangible assets, computer software and intellectual property		(104,926	)		(114,094	)
Other		(81,736	)		(31,750	)

Total deferred tax liabilities		(257,623	)		(214,238	)

Net deferred tax assets	$	1,946		$	19,824

Effective Income Tax Rate Varied from Statutory Guernsey Tax Rate

The effective income tax rate varied from the statutory Guernsey tax rate as follows:


	Year Ended September 30,
	2019			2018			2017
Statutory Guernsey tax rate		0	%		0	%		0	%
Foreign taxes(1)		15.6			15.9			14.8

Effective income tax rate		15.6	%		15.9	%		14.8	%

As a Guernsey company subject to a corporate tax rate of

zero

percent, the Company’s overall effective tax rate is attributable to foreign taxes. The Company’s income before income tax expense is considered to be foreign income.

(1)	Foreign taxes for the year ended Sep 30, 2019:

Aggregate Changes in Balance of Company's Gross Unrecognized Tax Benefits

The aggregate changes in the balance of the Company’s gross unrecognized tax benefits were as follows:


	Year Ended September 30,
	2019			2018			2017
Balance at beginning of fiscal year	$	187,646		$	193,024		$	196,668
Additions based on tax positions related to the current year		19,530			20,329			22,319
Additions (reduction) for tax positions of prior years		24,980			(3,805	)		12,261
Settlements with tax authorities(1)		(37,672	)		(3,880	)		(9,450	)
Lapse of statute of limitations		(25,162	)		(18,022	)		(28,774	)

Balance at end of fiscal year	$	169,322		$	187,646		$	193,024

(1)	The changes in the year ended September 30, 2019, in the balance of the Company’s gross unrecognized tax benefits that relate to settlements with tax authorities is $37,672, the vast majority of which was offset by income tax payments and increase in Tax Payables and Deferred Tax Liabilities.

Accrued Expenses and Other Current Liabilities (Tables)

12 Months Ended

Sep. 30, 2019

Text Block [Abstract]

Schedule of Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following:


	As of September 30,
	2019		2018
Ongoing accrued expenses	$	259,661	$	256,012
Project-related provisions		140,701		155,739
Taxes payable		28,335		27,843
Dividends payable(1)		38,413		35,046
Derivative instruments(2)		5,053		20,821
Other		175,494		211,176

	$	647,657	$	706,637

(1)	The amounts payable as a result of the August 7, 2019 and the July 31, 2018 dividend declarations. See Note 19 to the consolidated financial statements.

(2)	Includes derivatives that are designated as hedging instruments and derivatives that are not designated as hedging instruments. See Note 7 to the consolidated financial statements.

Interest and other expense, net (Tables)

12 Months Ended

Sep. 30, 2019

Other Income and Expenses [Abstract]

Interest and Other Expense, Net

Interest and other expense, net, consists of the following:


	Year Ended September 30,
	2019			2018			2017
Interest income	$	6,225		$	6,602		$	7,972
Interest expense		(3,911	)		(2,764	)		(1,600	)
Foreign exchange loss		(7,860	)		(6,173	)		(8,246	)
Other, net		3,687			(4,431	)		(2,547	)

	$	(1,859	)	$	(6,766	)	$	(4,421	)

Contingencies and Commitments (Tables)

12 Months Ended

Sep. 30, 2019

Commitments and Contingencies Disclosure [Abstract]

Future Minimum Non-Cancelable Lease Payments

Future minimum

non-cancelable

lease payments, which include rent and other payments the Company is obligated to make, based on the Company’s contractual obligations as of September 30, 2019 are as follows:


For the year ended September 30,
2020	$	69,043
2021		60,544
2022		51,863
2023		31,951
2024		24,350
Thereafter		93,845

	$	331,596

Stock Option and Incentive Plan (Tables)

12 Months Ended

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


	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.

Dividends (Tables)

12 Months Ended

Sep. 30, 2019

Other Liabilities Disclosure [Abstract]

Summary of Dividends Declared by Board of directors

The Company’s Board of Directors declared the following dividends during the fiscal years ended September 30, 2019, 2018 and 2017:


Declaration Date	Dividends Per Ordinary Share		Record Date		Total Amount		Payment Date

August 7, 2019	$	0.285		September 30, 2019	$	38,413		October 25, 2019
May 14, 2019	$	0.285		June 28, 2019	$	38,730		July 19, 2019
February 5, 2019	$	0.285		March 29, 2019	$	39,084		April 19, 2019
November 8, 2018	$	0.250		December 31, 2018	$	34,755		January 18, 2019

July 31, 2018	$	0.250		September 28, 2018	$	35,046		October 19, 2018
May 10, 2018	$	0.250		June 29, 2018	$	35,363		July 20, 2018
January 30, 2018	$	0.250		March 30, 2018	$	35,637		April 20, 2018
November 8, 2017	$	0.220		December 29, 2017	$	31,556		January 19, 2018

August 2, 2017	$	0.220		September 29, 2017	$	31,736		October 23, 2017
May 9, 2017	$	0.220		June 30, 2017	$	31,981		July 14, 2017
February 1, 2017	$	0.220		March 31, 2017	$	32,223		April 14, 2017
November 8, 2016	$	0.195		December 30, 2016	$	28,606		January 13, 2017

Earnings Per Share (Tables)

12 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share:


	Year Ended September 30,
	2019			2018			2017
Numerator:
Net income	$	479,446		$	354,396		$	436,826
Net income and dividends attributable to participating restricted shares		(3,295	)		(2,650	)		(3,517	)

Numerator for basic earnings per common share	$	476,151		$	351,746		$	433,309

Undistributed income allocated to participating restricted shares		2,252			1,617			2,512
Undistributed income reallocated to participating restricted shares		(2,240	)		(1,603	)		(2,488	)

Numerator for diluted earnings per common share	$	476,163		$	351,760		$	433,333

Denominator:
Weighted average number of shares outstanding — basic		137,418			142,422			146,017
Weighted average number of participating restricted shares		(944	)		(1,065	)		(1,176	)

Weighted average number of common shares — basic		136,474			141,357			144,841

Effect of dilutive stock options granted		691			1,282			1,414
Weighted average number of common shares — diluted		137,165			142,639			146,255

Basic earnings per common share	$	3.49		$	2.49		$	2.99

Diluted earnings per common share	$	3.47		$	2.47		$	2.96

Segment Information and Sales to Significant Customers (Tables)

12 Months Ended

Sep. 30, 2019

Segment Reporting [Abstract]

Summary of Revenue by Geographic Area

The following is a summary of revenue and long-lived assets by geographic area. Revenue is attributed to geographic region based on the location of the customers.


	Year Ended September 30,
	2019		2018		2017
Revenue
North America (mainly United States)	$	2,582,719	$	2,550,234	$	2,546,290
Europe		598,731		572,196		488,932
Rest of the world		905,219		852,407		831,933

Total	$	4,086,669	$	3,974,837	$	3,867,155

Summary of Long-Lived Assets by Geographic Area


	As of September 30,
	2019		2018
Long-lived Assets(1)
Europe	$	206,086	$	187,884
North America		95,876		88,251
Rest of the world:
Israel		168,493		161,726
India		36,546		37,239
Others		18,313		21,485

Total	$	525,314	$	496,585

(1)	Property and equipment, net.

Revenue by Nature of Activities

Revenue by nature of activities


	Year Ended September 30,
	2019		2018		2017
Managed services arrangements	$	2,246,279	$	2,051,589	$	2,005,382
Others		1,840,390		1,923,248		1,861,773

Total	$	4,086,669	$	3,974,837	$	3,867,155

Selected Quarterly Results of Operations (Unaudited) (Tables)

12 Months Ended

Sep. 30, 2019

Quarterly Financial Information Disclosure [Abstract]

Quarterly Results of Operations

The following are details of the unaudited quarterly results of operations for the three months ended:


	September 30,		June 30,		March 31,		December 31,
2019
Revenue	$	1,030,253	$	1,024,704	$	1,019,657	$	1,012,055
Operating income		144,154		142,320		150,175		133,097
Net income		122,027		131,448		124,279		101,692
Basic earnings per share		0.90		0.96		0.90		0.73
Diluted earnings per share		0.90		0.96		0.90		0.72
2018
Revenue	$	1,002,588	$	1,002,198	$	992,340	$	977,711
Operating income		68,819		105,518		131,827		122,143
Net income		44,266		91,530		101,727		116,873
Basic earnings per share		0.31		0.64		0.71		0.81
Diluted earnings per share		0.31		0.64		0.70		0.80

Nature of Entity - Additional Information (Detail)	12 Months Ended
Nature of Entity - Additional Information (Detail)	Sep. 30, 2019 Segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segment	1

Summary of Significant Accounting Policies - Consolidation and Property and Equipment - Additional Information (Detail)	12 Months Ended
	Sep. 30, 2019
Property and Equipment, Net [Line Items]
Property and equipment, Depreciation methods	straight-line method
Minimum [Member]
Property and Equipment, Net [Line Items]
Estimated useful life of assets	3 years
Maximum [Member]
Property and Equipment, Net [Line Items]
Estimated useful life of assets	10 years

Summary of Significant Accounting Policies - Revenue Recognition and Concentrations of Credit Risk - Additional Information (Detail) $ in Thousands				3 Months Ended								12 Months Ended
	Sep. 30, 2019 USD ($) Customer	Oct. 01, 2018 USD ($)	Dec. 31, 2017	Sep. 30, 2019 USD ($) Customer	Jun. 30, 2019 USD ($)	Mar. 31, 2019 USD ($)	Dec. 31, 2018 USD ($)	Sep. 30, 2018 USD ($) Customer	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 31, 2017 USD ($)	Sep. 30, 2019 USD ($) Customer	Sep. 30, 2018 USD ($) Customer	Sep. 30, 2017 USD ($)	Oct. 01, 2019 USD ($)
Concentration Risk [Line Items]
Number of customers with an account receivable balance of more than 10% of total accounts receivable \| Customer	1			1				1				1	1
Allowance for doubtful accounts	$ 36,121	$ 21,211		$ 36,121				$ 21,211				$ 36,121	$ 21,211
Total assets	5,292,826			5,292,826				5,347,815				5,292,826	5,347,815
Total liabilities	1,750,360			1,750,360				1,855,773				1,750,360	1,855,773
Retained earnings	$ 5,012,799			5,012,799				4,673,901				5,012,799	4,673,901
Revenue				$ 1,030,253	$ 1,024,704	$ 1,019,657	$ 1,012,055	$ 1,002,588	$ 1,002,198	$ 992,340	$ 977,711	4,086,669	3,974,837	$ 3,867,155
Cost of revenue												$ 2,653,172	$ 2,595,276	$ 2,507,656
US federal [Member]
Concentration Risk [Line Items]
US federal corporate tax rate	21.00%		35.00%
Accounts Receivable [Member] \| Customer [Member]
Concentration Risk [Line Items]
Aggregate account receivable of more than 10% of total accounts receivable												16.00%	19.00%
Accounting Standards Update 2016-16 [Member]
Concentration Risk [Line Items]
Decrease in retained earnings		3,860
Accounting Standards Update 2014-09 [Member]
Concentration Risk [Line Items]
Retained earnings		4,688,195
Accounting Standards Update 2014-09 [Member] \| Adjustments due to ASC 606 [Member]
Concentration Risk [Line Items]
Retained earnings		$ 14,294
Revenue												$ 26,096
Cost of revenue												$ (11,051)
Accounting Standards Update 2016-02 [Member] \| Scenario, Adjustment [Member] \| Minimum [Member]
Concentration Risk [Line Items]
Total assets															$ 260,000
Total liabilities															260,000
Accounting Standards Update 2016-02 [Member] \| Scenario, Adjustment [Member] \| Maximum [Member]
Concentration Risk [Line Items]
Total assets															310,000
Total liabilities															$ 310,000

Summary of Significant Accounting Policies - Summary of Impact of Adoption of ASC 606 on Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Oct. 01, 2018	Sep. 30, 2018
Account receivable-unbilled	$ 227,061	$ 274,036	$ 263,997
Prepaid expenses and other current assets	216,084		229,999
Other noncurrent assets	423,941		420,369
Deferred revenue (current)	118,182	146,462	132,414
Accrued expenses and other current liabilities	647,657		706,637
Deferred income taxes and taxes payable	207,508		224,572
Retained earnings	$ 5,012,799		$ 4,673,901
Accounting Standards Update 2014-09 [Member]
Account receivable-unbilled		274,036
Prepaid expenses and other current assets		229,028
Other noncurrent assets		436,005
Deferred revenue (current)		146,462
Accrued expenses and other current liabilities		692,575
Deferred income taxes and taxes payable		234,996
Retained earnings		4,688,195
Accounting Standards Update 2014-09 [Member] \| Adjustments due to ASC 606 [Member]
Account receivable-unbilled		10,039
Prepaid expenses and other current assets		(971)
Other noncurrent assets		15,636
Deferred revenue (current)		14,048
Accrued expenses and other current liabilities		(14,062)
Deferred income taxes and taxes payable		10,424
Retained earnings		$ 14,294

Acquisitions - Additional Information (Detail) $ in Thousands	12 Months Ended
	Sep. 30, 2019 USD ($)	Sep. 30, 2018 USD ($) Business
Business Acquisition [Line Items]
Business acquisition		$ 355,142
Number of businesses acquired \| Business		3
TTS Wireless [Member]
Business Acquisition [Line Items]
Business acquisition	$ 50,000

Revenue - Summary of Accounts Receivable Billed and Unbilled and Deferred Revenue (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Oct. 01, 2018	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Accounts receivable-billed (net of allowances for doubtful accounts of $21,211 as of September 30 and October 1, 2018 and $36,121 as of September 30, 2019)	$ 760,797	$ 707,505	$ 707,505
Accounts receivable - unbilled (current)	227,061	274,036	263,997
Accounts receivable - unbilled (non-current)	16,987	13,185	15,686
Total Accounts receivable-unbilled	244,048	287,221	279,683
Deferred revenue (current)	(118,182)	(146,462)	(132,414)
Deferred revenue (non-current)	(23,785)	(27,977)	(27,977)
Total Deferred revenue	$ (141,967)	$ (174,439)	$ (160,391)

Revenue - Summary of Accounts Receivable Billed and Unbilled and Deferred Revenue (Parenthetical) (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Oct. 01, 2018	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Allowance for doubtful accounts	$ 36,121	$ 21,211	$ 21,211

Revenue - Additional Information (Detail) $ in Thousands	12 Months Ended
Revenue - Additional Information (Detail) $ in Thousands	Sep. 30, 2019 USD ($)
Deferred revenue recognized	$ 93,508
Prior period unbilled receivable, billed	129,230
Unsatisfied remaining performance obligations	$ 5,500,000
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-10-01
Remaining performance obligation, expected timing of recognized	3 years

Fair Value Measurements - Fair Value Measurement on Company's Assets and Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments	$ 69,370	$ 131,316
Corporate Bonds [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		47,531
Money Market Funds [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments	69,370	30,883
U.S. Government Treasuries [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		23,258
U.S. Agency Securities [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		16,033
Asset Backed Obligations [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		9,177
Supranational and Sovereign Debt [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		4,434
Recurring [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments	69,370	131,316
Equity Investment	18,008
Derivative financial instruments, net	7,890	(27,842)
Other liabilities	(29,805)	(37,954)
Total	65,463	65,520
Recurring [Member] \| Corporate Bonds [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		47,531
Recurring [Member] \| Money Market Funds [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments	69,370	30,883
Recurring [Member] \| U.S. Government Treasuries [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		23,258
Recurring [Member] \| U.S. Agency Securities [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		16,033
Recurring [Member] \| Asset Backed Obligations [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		9,177
Recurring [Member] \| Supranational and Sovereign Debt [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		4,434
Level 1 [Member] \| Recurring [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments	69,370	54,141
Total	69,370	54,141
Level 1 [Member] \| Recurring [Member] \| Money Market Funds [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments	69,370	30,883
Level 1 [Member] \| Recurring [Member] \| U.S. Government Treasuries [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		23,258
Level 2 [Member] \| Recurring [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		77,175
Derivative financial instruments, net	7,890	(27,842)
Total	7,890	49,333
Level 2 [Member] \| Recurring [Member] \| Corporate Bonds [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		47,531
Level 2 [Member] \| Recurring [Member] \| U.S. Agency Securities [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		16,033
Level 2 [Member] \| Recurring [Member] \| Asset Backed Obligations [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		9,177
Level 2 [Member] \| Recurring [Member] \| Supranational and Sovereign Debt [Member]
Available-for-sale securities:
Fair value, Measured on recurring basis, Investments		4,434
Level 3 [Member] \| Recurring [Member]
Available-for-sale securities:
Equity Investment	18,008
Other liabilities	(29,805)	(37,954)
Total	$ (11,797)	$ (37,954)

Available-for-Sale Securities - Additional Information (Detail) $ in Thousands	12 Months Ended
	Sep. 30, 2019 USD ($)
Investments, Debt and Equity Securities [Abstract]
Available-for-sale securities	$ 101,287

Available-for-Sale Securities - Interest-bearing Investments in Available-for-Sale Securities (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 69,370	$ 132,908
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	1,592
Fair Value	69,370	131,316
Corporate Bonds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		48,252
Gross Unrealized Gains		0
Gross Unrealized Losses		721
Fair Value		47,531
Money Market Funds [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	69,370	30,883
Gross Unrealized Gains	0	0
Gross Unrealized Losses	0	0
Fair Value	$ 69,370	30,883
U.S. Government Treasuries [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		23,656
Gross Unrealized Gains		0
Gross Unrealized Losses		398
Fair Value		23,258
U.S. Agency Securities [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		16,297
Gross Unrealized Gains		0
Gross Unrealized Losses		264
Fair Value		16,033
Asset Backed Obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		9,312
Gross Unrealized Gains		0
Gross Unrealized Losses		135
Fair Value		9,177
Supranational and Sovereign Debt [Member]
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost		4,508
Gross Unrealized Gains		0
Gross Unrealized Losses		74
Fair Value		$ 4,434

Available-for-Sale Securities - Interest-bearing Investments in Available-for-Sale Securities (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Schedule of Available-for-sale Securities [Line Items]
Available-for-sale securities	$ 69,370	$ 131,316
Short Term Investments [Member]
Schedule of Available-for-sale Securities [Line Items]
Maturity period of short term interest-bearing securities included in cash and cash equivalents	longer than 90 days	longer than 90 days
Available-for-sale securities		$ 100,433
Cash and Cash Equivalents [Member]
Schedule of Available-for-sale Securities [Line Items]
Maturity period of short term interest-bearing securities included in cash and cash equivalents	90 days or less	90 days or less
Available-for-sale securities		$ 30,883

Available-for-Sale Securities - Available-for-Sale Securities Debt Maturities Market Value (Detail) $ in Thousands	Sep. 30, 2019 USD ($)
Debt Securities, Available-for-sale, Fair Value, Fiscal Year Maturity [Abstract]
Due within one year	$ 69,370

Derivative Financial Instruments - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Derivative Instruments, (Loss) Gain [Line Items]
Maximum amount of loss due to credit risk	$ 11,373
Maximum length of time hedged in cash flow hedges	3 years
Maximum maturity period of significant portion of forward and option contracts outstanding	12 months
Net unrealized gain (loss) from cash flow hedges recognized in other comprehensive income (loss) , net of taxes	$ 19,228	$ (31,908)	$ 36,765
Typical maturity period of other risk management derivatives	less than 12 months
Foreign Exchange Contracts [Member]
Derivative Instruments, (Loss) Gain [Line Items]
Net unrealized gain (loss) from cash flow hedges recognized in other comprehensive income (loss)	$ 20,035	(34,260)	39,692
Net unrealized gain (loss) from cash flow hedges recognized in other comprehensive income (loss) , net of taxes	19,228	$ (31,908)	$ 36,765
Foreign currency cash flow hedge, reclassified into earnings during fiscal year 2020	$ 5,085

Derivative Financial Instruments - Notional Amounts of Derivative Instruments (Detail) $ in Thousands	Sep. 30, 2019 USD ($)
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Foreign exchange contracts	$ 1,103,169

Derivative Financial Instruments - Fair Value of Open Foreign Currency Exchange Contracts (Detail) - Foreign Exchange Contracts [Member] - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Derivatives, Fair Value [Line Items]
Net fair value	$ 7,890	$ (27,842)
Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Net fair value	4,880	(27,465)
Derivatives Not Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Net fair value	3,010	(377)
Prepaid Expenses and Other Current Assets [Member] \| Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	9,344	221
Prepaid Expenses and Other Current Assets [Member] \| Derivatives Not Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	5,086	2,758
Other Noncurrent Assets [Member] \| Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Asset	585	25
Accrued Expenses and Other Current Liabilities [Member] \| Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	(2,977)	(17,681)
Accrued Expenses and Other Current Liabilities [Member] \| Derivatives Not Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	(2,076)	(3,135)
Other Noncurrent Liabilities [Member] \| Derivatives Designated as Hedging Instruments [Member]
Derivatives, Fair Value [Line Items]
Derivative Liability	$ (2,072)	$ (10,030)

Derivative Financial Instruments - Effect of Cash Flow Hedging Instruments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Derivative Instruments, (Loss) Gain [Line Items]
(Losses) Gains Reclassified from Other Comprehensive Income (Loss) (Effective Portion)	$ (12,976)	$ 21,337	$ 28,349
Revenue [Member]
Derivative Instruments, (Loss) Gain [Line Items]
(Losses) Gains Reclassified from Other Comprehensive Income (Loss) (Effective Portion)	19	(1,129)	(1,021)
Cost of Revenue [Member]
Derivative Instruments, (Loss) Gain [Line Items]
(Losses) Gains Reclassified from Other Comprehensive Income (Loss) (Effective Portion)	(8,627)	15,877	21,783
Research and Development [Member]
Derivative Instruments, (Loss) Gain [Line Items]
(Losses) Gains Reclassified from Other Comprehensive Income (Loss) (Effective Portion)	(2,059)	3,127	4,282
Selling, General and Administrative [Member]
Derivative Instruments, (Loss) Gain [Line Items]
(Losses) Gains Reclassified from Other Comprehensive Income (Loss) (Effective Portion)	$ (2,309)	$ 3,462	$ 3,305

Derivative Financial Instruments - Changes in Net Unrealized Gains (Losses) on Cash Flow Hedges (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Net unrealized (loss) gain on cash flow hedges, net of tax, beginning of period	$ (26,608)	$ 24,508	$ 12,514
Changes in fair value of cash flow hedges, net of tax	19,228	(31,908)	36,765
Reclassification of loss (gain) into earnings, net of tax	11,325	(19,208)	(24,771)
Net unrealized gain (loss) on cash flow hedges, net of tax, end of period	$ 3,945	$ (26,608)	$ 24,508

Derivative Financial Instruments - Effect of Non-Designated as Hedging Instruments (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Derivative Instruments, (Loss) Gain [Line Items]
Gains (losses) Recognized in Income	$ 6,026	$ 2,356	$ (4,848)
Cost of Revenue [Member]
Derivative Instruments, (Loss) Gain [Line Items]
Gains (losses) Recognized in Income	401	(4,577)	4,639
Research and Development [Member]
Derivative Instruments, (Loss) Gain [Line Items]
Gains (losses) Recognized in Income	14	(736)	957
Selling, General and Administrative [Member]
Derivative Instruments, (Loss) Gain [Line Items]
Gains (losses) Recognized in Income	294	(950)	1,723
Interest and Other Income (Expense), Net [Member]
Derivative Instruments, (Loss) Gain [Line Items]
Gains (losses) Recognized in Income	5,845	7,038	(10,514)
Income Taxes [Member]
Derivative Instruments, (Loss) Gain [Line Items]
Gains (losses) Recognized in Income	$ (528)	$ 1,581	$ (1,653)

Property and Equipment, Net - Components of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 1,497,541	$ 1,391,937
Less accumulated depreciation	(972,227)	(895,352)
Property and equipment, net	525,314	496,585
Computers, Related Equipment and Software [Member]
Property and Equipment, Net [Line Items]
Property and equipment, gross	1,109,465	1,027,825
Building and Land [Member]
Property and Equipment, Net [Line Items]
Property and equipment, gross	109,446	97,782
Leasehold Improvements [Member]
Property and Equipment, Net [Line Items]
Property and equipment, gross	230,817	222,812
Furniture, Fixtures and Other [Member]
Property and Equipment, Net [Line Items]
Property and equipment, gross	$ 47,813	$ 43,518

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Property and Equipment [Abstract]
Depreciation expense	$ 111,387	$ 105,439	$ 105,027
Software assets developed for internal use costs, net of accumulated depreciation	$ 171,331	$ 152,366

Goodwill and Intangible Assets, Net - Details of Total Goodwill (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill, Beginning Balance	$ 2,444,895	$ 2,221,209
Goodwill resulting from acquisitions	17,484	227,283
Other	456	(3,597)
Goodwill, Ending Balance	$ 2,462,835	$ 2,444,895

Goodwill and Intangible Assets, Net - Details of Total Goodwill (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Goodwill [Line Items]
Goodwill resulting from acquisitions	$ 17,484	$ 227,283
Value of intangible asset	205,162	265,249
Core Technology [Member]
Goodwill [Line Items]
Value of intangible asset	84,518	144,448
Customer Relationships [Member]
Goodwill [Line Items]
Value of intangible asset	111,242	110,519
TTS Wireless [Member]
Goodwill [Line Items]
Goodwill resulting from acquisitions	10,032
TTS Wireless [Member] \| Trademarks [Member]
Goodwill [Line Items]
Value of intangible asset	$ 1,300
Useful life of intangible assets	4 years
TTS Wireless [Member] \| Core Technology [Member]
Goodwill [Line Items]
Value of intangible asset	$ 2,100
Useful life of intangible assets	6 years
TTS Wireless [Member] \| Customer Relationships [Member]
Goodwill [Line Items]
Value of intangible asset	$ 29,500
Useful life of intangible assets	6 years
Vubiquity [Member]
Goodwill [Line Items]
Goodwill resulting from acquisitions		148,184
Vubiquity [Member] \| Trademarks [Member]
Goodwill [Line Items]
Value of intangible asset		$ 10,104
Useful life of intangible assets		8 years
Vubiquity [Member] \| Core Technology [Member]
Goodwill [Line Items]
Value of intangible asset		$ 45,692
Useful life of intangible assets		5 years
Vubiquity [Member] \| Customer Relationships [Member]
Goodwill [Line Items]
Value of intangible asset		$ 38,630
Useful life of intangible assets		9 years
Projekt 202 [Member]
Goodwill [Line Items]
Goodwill resulting from acquisitions		$ 34,390
Projekt 202 [Member] \| Customer Relationships [Member]
Goodwill [Line Items]
Value of intangible asset		$ 19,835
Useful life of intangible assets		4 years
UXP Systems [Member]
Goodwill [Line Items]
Goodwill resulting from acquisitions		$ 40,629
UXP Systems [Member] \| Core Technology [Member]
Goodwill [Line Items]
Value of intangible asset		$ 31,552
Useful life of intangible assets		5 years
UXP Systems [Member] \| Customer Relationships [Member]
Goodwill [Line Items]
Value of intangible asset		$ 6,552
Useful life of intangible assets		5 years

Goodwill and Intangible Assets, Net - Additional Information (Detail)	12 Months Ended
	Sep. 30, 2019 USD ($) Segment	Sep. 30, 2018 USD ($)	Sep. 30, 2017 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Impairment of goodwill \| $	$ 0	$ 0	$ 0
Number of operating segment \| Segment	1

Goodwill and Intangible Assets, Net - Details Regarding Total Definite-Lived Purchased Intangible Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Gross	$ 1,414,980	$ 1,380,682
Accumulated Amortization	(1,209,818)	(1,115,433)
Total	205,162	265,249
Core Technology [Member]
Finite-Lived Intangible Assets [Line Items]
Gross	775,479	773,380
Accumulated Amortization	(690,961)	(628,932)
Total	84,518	144,448
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Gross	594,555	563,656
Accumulated Amortization	(483,313)	(453,137)
Total	111,242	110,519
Other [Member]
Finite-Lived Intangible Assets [Line Items]
Gross	44,946	43,646
Accumulated Amortization	(35,544)	(33,364)
Total	$ 9,402	$ 10,282

Goodwill and Intangible Assets, Net - Details Regarding Total Definite-Lived Purchased Intangible Assets (Parenthetical) (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Finite-Lived Intangible Assets [Line Items]
Gross asset	$ 1,414,980	$ 1,380,682
Accumulated amortization	1,209,818	1,115,433
Intellectual Property Rights and Purchased Computer Software [Member]
Finite-Lived Intangible Assets [Line Items]
Gross asset	51,996	51,996
Accumulated amortization	$ 51,996	$ 51,996

Goodwill and Intangible Assets, Net - Amortization Expense on Definite-Lived Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Cost of revenue	$ 180	$ 572	$ 1,405
Amortization of definite-lived purchased intangible assets	94,205	105,213	108,453
Total	$ 94,385	$ 105,785	$ 109,858

Goodwill and Intangible Assets, Net - Estimated Future Amortization Expense (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 70,138
2021	47,114
2022	34,940
2023	18,904
2024	11,186
Thereafter	22,880
Total	$ 205,162	$ 265,249

Non-recurring charges - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Employee Severance [Member]
Schedule of Non-recurring Charges [Line Items]
Restructuring charge		$ 30,057
Long Running Legal Dispute [Member]
Schedule of Non-recurring Charges [Line Items]
Non-recurring charges		$ 55,000
Settlement payments	$ 50,000
Legal fees and other associated costs	$ 5,000

Income Taxes - Provision (Benefit) for Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Current	$ 102,391	$ 42,047	$ 69,535
Deferred	(13,950)	25,098	6,551
Income taxes	$ 88,441	$ 67,145	$ 76,086

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Taxes [Line Items]
Net increase (decrease) in valuation allowances	$ (27,194)	$ 18,154
Tax credits, net capital and operating loss carryforwards	797,091	894,997
Tax credits, net capital and operating loss carryforwards having expiration date	$ 244,711	$ 322,816
Tax credits, net capital and operating loss carryforwards expiration date	Through 2039 for $244,711 in net operating losses	Through 2038 for $322,816 in net operating losses
Gross unrecognized tax benefits	$ 169,322	$ 187,646	$ 193,024	$ 196,668
Accrued income taxes payable for interest and penalties relating to unrecognized tax benefits	31,108	30,807
Accrued income taxes payable for interest and penalties relating to unrecognized tax benefits, tax expense (benefit) recognized in the statements of income, net of interest and penalty reversals	4,679	$ 2,579
Maximum [Member]
Income Taxes [Line Items]
Expected decrease in unrecognized tax benefits within next 12 months	$ 12,763
GUERNSEY
Income Taxes [Line Items]
Statutory Guernsey tax rate	0.00%	0.00%	0.00%
Prepaid Expenses and Other Current Assets [Member]
Income Taxes [Line Items]
Tax receivable balance	$ 53,143	$ 55,198

Income Taxes - Components of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Deferred tax assets:
Deferred revenue	$ 30,659	$ 30,596
Employee compensation and benefits	76,327	72,218
Intangible assets, computer software and intellectual property	11,805	9,793
Tax credits, net capital and operating loss carryforwards	153,062	184,450
Other	73,249	49,732
Total deferred tax assets	345,102	346,789
Valuation allowances	(85,533)	(112,727)
Total deferred tax assets, net	259,569	234,062
Deferred tax liabilities:
Anticipated withholdings on subsidiaries' earnings	(70,961)	(68,394)
Intangible assets, computer software and intellectual property	(104,926)	(114,094)
Other	(81,736)	(31,750)
Total deferred tax liabilities	(257,623)	(214,238)
Net deferred tax assets	$ 1,946	$ 19,824

Income Taxes - Effective Income Tax Rate Varied from Statutory Guernsey Tax Rate (Detail)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Schedule of Effective Income Tax Rate Reconciliation [Line Items]
Foreign taxes (percentage)	15.60%	15.90%	14.80%
Effective income tax rate	15.60%	15.90%	14.80%
GUERNSEY
Schedule of Effective Income Tax Rate Reconciliation [Line Items]
Statutory Guernsey tax rate	0.00%	0.00%	0.00%

Income Taxes - Effective Income Tax Rate Varied from Statutory Guernsey Tax Rate (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Lapse of statute of limitations	$ 25,162	$ 18,022	$ 28,774
Tax benefit from release of gross unrecognized tax benefits	26,529	9,564
Net (benefit) provisional expense from release of valuation allowances on deferred tax assets	$ (12,650)	12,032
Provisional expense due to US tax law change		2,321
Provisional tax liability related to tax implications of retaining earnings		4,059
Tax benefit related to the release of withholding and income tax reserves for unremitting earnings		$ 28,795

Income Taxes - Aggregate Changes in Balance of Company's Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Unrecognized tax benefits, Beginning balance	$ 187,646	$ 193,024	$ 196,668
Additions based on tax positions related to the current year	19,530	20,329	22,319
Additions for tax positions of prior years	24,980		12,261
Reduction for tax positions of prior years		(3,805)
Settlements with tax authorities	(37,672)	(3,880)	(9,450)
Lapse of statute of limitations	(25,162)	(18,022)	(28,774)
Unrecognized tax benefits, Ending balance	$ 169,322	$ 187,646	$ 193,024

Income Taxes - Aggregate Changes in Balance of Company's Gross Unrecognized Tax Benefits (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Settlements with tax authorities	$ 37,672	$ 3,880	$ 9,450

Repurchase of Shares - Additional Information (Detail) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Sep. 30, 2019	Nov. 12, 2019	Nov. 08, 2017
Equity, Class of Treasury Stock [Line Items]
Share repurchase program, Authorized amount		$ 800,000,000
Repurchase of shares, Shares	6,656
Average price at which ordinary shares are repurchased	$ 59.79
Remaining authority to repurchase outstanding ordinary shares	$ 1,039,171,000
Share Repurchase Program 2017 Plan [Member]
Equity, Class of Treasury Stock [Line Items]
Share repurchase program, Authorized amount			$ 800,000,000

Financing Arrangements - Additional Information (Detail) - USD ($)	1 Months Ended					12 Months Ended
	Apr. 30, 2018	Dec. 31, 2017	Apr. 30, 2017	Dec. 31, 2014	Dec. 31, 2011	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2019	Mar. 31, 2018	Mar. 31, 2017
Line of Credit Facility [Line Items]
Payments under financing arrangements						$ 120,000,000	$ 400,000,000
Outstanding letters of credit and bank guarantees								$ 91,291,000
Revolving Credit Facility [Member]
Line of Credit Facility [Line Items]
Five-year revolving credit facility					$ 500,000,000
Revolving credit facility, maturity term					5 years
Revolving credit facility, maturity period		2022-12		2019-12
Borrowings under the revolving credit facility									$ 120,000,000	$ 200,000,000
Payments under financing arrangements	$ 120,000,000		$ 200,000,000
Outstanding borrowings								$ 0

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Accrued Expenses and Other Current Liabilities - Schedule of Accrued Expenses and Other Current Liabilities (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Payables and Accruals [Abstract]
Ongoing accrued expenses	$ 259,661	$ 256,012
Project-related provisions	140,701	155,739
Taxes payable	28,335	27,843
Dividends payable	38,413	35,046
Derivative instruments	5,053	20,821
Other	175,494	211,176
Total accrued expenses and other current liabilities	$ 647,657	$ 706,637

Interest and Other Expense, Net - Interest and Other Expense, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Other Income and Expenses [Abstract]
Interest income	$ 6,225	$ 6,602	$ 7,972
Interest expense	(3,911)	(2,764)	(1,600)
Foreign exchange loss	(7,860)	(6,173)	(8,246)
Other, net	3,687	(4,431)	(2,547)
Total	$ (1,859)	$ (6,766)	$ (4,421)

Contingencies and Commitments - Future Minimum Non-Cancelable Lease Payments (Detail) - Office Space [Member] $ in Thousands	Sep. 30, 2019 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
2020	$ 69,043
2021	60,544
2022	51,863
2023	31,951
2024	24,350
Thereafter	93,845
Total	$ 331,596

Contingencies and Commitments - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Commitments and Contingencies Disclosure [Line Items]
Rent expense, net of sublease income	$ 65,692	$ 63,603	$ 55,480
Long Running Legal Dispute [Member]
Commitments and Contingencies Disclosure [Line Items]
Settlement payments	50,000
Legal fees and other costs	$ 5,000

Employee Benefits - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Retirement Benefits [Abstract]
Severance pay liability	$ 266,209	$ 258,262
Deposit with insurance companies	206,752	202,230
Severance expenses	$ 33,355	$ 28,472	$ 32,908

Stock Option and Incentive Plan - Additional Information (Detail) - USD ($) $ in Thousands		12 Months Ended
	Sep. 30, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum number of shares authorized to be granted	67,550,000			67,550,000	62,300,000
Stock option awards, term	10 years			10 years
Total intrinsic value of options exercised		$ 13,081	$ 38,025	$ 47,321
Value of restricted shares vested		28,430	$ 35,801	$ 36,922
Aggregate intrinsic value of stock options outstanding		56,997
Aggregate intrinsic value of stock options exercisable		$ 40,532
Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option awards, vesting period	3 years			3 years
Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock option awards, vesting period	4 years			4 years

Stock Option and Incentive Plan - Summary of Option Activity (Detail) shares in Thousands	12 Months Ended
	Sep. 30, 2019 $ / shares shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Share Options, Outstanding, Beginning Balance \| shares	6,418
Number of Share Options, Granted \| shares	1,975
Number of Share Options, Exercised \| shares	(874)
Number of Share Options, Forfeited \| shares	(682)
Number of Share Options, Outstanding, Ending Balance \| shares	6,837
Number of Share Options, Exercisable \| shares	2,899
Weighted Average Exercise Price, Outstanding, Beginning Balance \| $ / shares	$ 54.76
Weighted Average Exercise Price, Granted \| $ / shares	60.04
Weighted Average Exercise Price, Exercised \| $ / shares	47.41
Weighted Average Exercise Price, Forfeited \| $ / shares	60.52
Weighted Average Exercise Price, Outstanding, Ending Balance \| $ / shares	56.65
Weighted Average Exercise Price, Exercisable \| $ / shares	$ 50.60

Stock Option and Incentive Plan - Summary of Option Activity (Parenthetical) (Detail)	12 Months Ended
	Sep. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Weighted average remaining contractual life of outstanding options	7 years 2 months 26 days
Weighted average remaining contractual life of exercisable options	5 years 7 months 17 days

Stock Option and Incentive Plan - Summary of Restricted Shares Activity (Detail) shares in Thousands	12 Months Ended
	Sep. 30, 2019 $ / shares shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Number of Restricted Shares, Outstanding, Beginning Balance \| shares	1,022
Number of Restricted Shares, Granted \| shares	521
Number of Restricted Shares, Vested \| shares	(459)
Number of Restricted Shares, Forfeited \| shares	(147)
Number of Restricted Shares, Ending Balance \| shares	937
Restricted Shares, Weighted Average Grant Date Fair Value, Beginning Balance \| $ / shares	$ 60.68
Restricted Shares, Weighted Average Grant Date Fair Value, Granted \| $ / shares	61.65
Restricted Shares, Weighted Average Grant Date Fair Value, Vested \| $ / shares	59.32
Restricted Shares, Weighted Average Grant Date Fair Value, Forfeited \| $ / shares	61.86
Restricted Shares, Weighted Average Grant Date Fair Value, Ending Balance \| $ / shares	$ 61.70

Stock Option and Incentive Plan - Employee Equity-Based Compensation Pre-Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation pre-tax expense	$ 38,550	$ 47,476	$ 44,539
Cost of Revenue [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation pre-tax expense	19,879	18,253	19,215
Research and Development [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation pre-tax expense	2,714	3,476	3,536
Selling, General and Administrative [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Equity-based compensation pre-tax expense	$ 15,957	$ 25,747	$ 21,788

Stock Option and Incentive Plan - Assumptions Used in Calculating Fair Value of Options (Detail) - $ / shares	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Risk-free interest rate	2.64%	2.30%	1.63%
Expected life of stock options	4 years 6 months	4 years 6 months	4 years 6 months
Expected volatility	17.80%	15.00%	16.20%
Expected dividend yield	1.82%	1.51%	1.47%
Fair value per option	$ 9.13	$ 8.70	$ 7.62

Dividends - Summary of Dividends Declared by Board of directors (Detail) - USD ($) $ / shares in Units, $ in Thousands													12 Months Ended
	Aug. 07, 2019	May 14, 2019	Feb. 05, 2019	Nov. 08, 2018	Jul. 31, 2018	May 10, 2018	Jan. 30, 2018	Nov. 08, 2017	Aug. 02, 2017	May 09, 2017	Feb. 01, 2017	Nov. 08, 2016	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Dividends Payable [Line Items]
Dividends Per Ordinary Share													$ 1.105	$ 0.970	$ 0.855
Declaration Date, August 7, 2018 [Member]
Dividends Payable [Line Items]
Declaration Date													Aug. 07, 2019
Record Date													Sep. 30, 2019
Payment Date													Oct. 25, 2019
Dividends Per Ordinary Share	$ 0.285
Total Amount	$ 38,413
Declaration Date, May 14, 2019 [Member]
Dividends Payable [Line Items]
Declaration Date													May 14, 2019
Record Date													Jun. 28, 2019
Payment Date													Jul. 19, 2019
Dividends Per Ordinary Share		$ 0.285
Total Amount		$ 38,730
Declaration Date, February 5, 2019 [Member]
Dividends Payable [Line Items]
Declaration Date													Feb. 05, 2019
Record Date													Mar. 29, 2019
Payment Date													Apr. 19, 2019
Dividends Per Ordinary Share			$ 0.285
Total Amount			$ 39,084
Declaration Date, November 8, 2017 [Member]
Dividends Payable [Line Items]
Declaration Date													Nov. 08, 2017
Record Date													Dec. 29, 2017
Payment Date													Jan. 19, 2018
Dividends Per Ordinary Share								$ 0.220
Total Amount								$ 31,556
Declaration Date, July 31, 2018 [Member]
Dividends Payable [Line Items]
Declaration Date													Jul. 31, 2018
Record Date													Sep. 28, 2018
Payment Date													Oct. 19, 2018
Dividends Per Ordinary Share					$ 0.250
Total Amount					$ 35,046
Declaration Date, May 10, 2018 [Member]
Dividends Payable [Line Items]
Declaration Date													May 10, 2018
Record Date													Jun. 29, 2018
Payment Date													Jul. 20, 2018
Dividends Per Ordinary Share						$ 0.250
Total Amount						$ 35,363
Declaration Date, January 30, 2018 [Member]
Dividends Payable [Line Items]
Declaration Date													Jan. 30, 2018
Record Date													Mar. 30, 2018
Payment Date													Apr. 20, 2018
Dividends Per Ordinary Share							$ 0.250
Total Amount							$ 35,637
Declaration Date, November 8, 2018 [Member]
Dividends Payable [Line Items]
Declaration Date													Nov. 08, 2018
Record Date													Dec. 31, 2018
Payment Date													Jan. 18, 2019
Dividends Per Ordinary Share				$ 0.250
Total Amount				$ 34,755
Declaration Date, August 2, 2017 [Member]
Dividends Payable [Line Items]
Declaration Date													Aug. 02, 2017
Record Date													Sep. 29, 2017
Payment Date													Oct. 23, 2017
Dividends Per Ordinary Share									$ 0.220
Total Amount									$ 31,736
Declaration Date, May 9, 2017 [Member]
Dividends Payable [Line Items]
Declaration Date													May 09, 2017
Record Date													Jun. 30, 2017
Payment Date													Jul. 14, 2017
Dividends Per Ordinary Share										$ 0.220
Total Amount										$ 31,981
Declaration Date, February 1, 2017 [Member]
Dividends Payable [Line Items]
Declaration Date													Feb. 01, 2017
Record Date													Mar. 31, 2017
Payment Date													Apr. 14, 2017
Dividends Per Ordinary Share											$ 0.220
Total Amount											$ 32,223
Declaration Date, November 8, 2016 [Member]
Dividends Payable [Line Items]
Declaration Date													Nov. 08, 2016
Record Date													Dec. 30, 2016
Payment Date													Jan. 13, 2017
Dividends Per Ordinary Share												$ 0.195
Total Amount												$ 28,606

Dividends - Additional Information (Detail)	Nov. 12, 2019 $ / shares
Dividends Payable [Line Items]
Quarterly dividend payment per share	$ 0.3275
Cash dividend anticipated payable date	2020-04
First Installment [Member]
Dividends Payable [Line Items]
Dividends payable date declared	Nov. 12, 2019
Quarterly dividend payment per share	$ 0.285
Record Date	Dec. 31, 2019
Cash dividend payable date	Jan. 24, 2020

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

12 Months Ended

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2017

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2017

Numerator

Net income and dividends attributable to participating restricted shares

$ 122,027

$ 131,448

$ 124,279

$ 101,692

$ 44,266

$ 91,530

$ 101,727

$ 116,873

$ 479,446

^[1]

$ 354,396

^[1]

$ 436,826

(3,295)

(2,650)

(3,517)

Numerator for basic earnings per common share

476,151

351,746

433,309

Undistributed income allocated to participating restricted shares

2,252

1,617

2,512

Undistributed income reallocated to participating restricted shares

(2,240)

(1,603)

(2,488)

Numerator for diluted earnings per common share

$ 476,163

$ 351,760

$ 433,333

Denominator

Weighted average number of shares outstanding - basic

137,418

142,422

146,017

Weighted average number of participating restricted shares

(944)

(1,065)

(1,176)

Weighted average number of common shares - basic

136,474

141,357

144,841

Effect of dilutive stock options granted

691

1,282

1,414

Weighted average number of common shares - diluted

137,165

142,639

146,255

Basic earnings per common share

$ 0.90

$ 0.96

$ 0.90

$ 0.73

$ 0.31

$ 0.64

$ 0.71

$ 0.81

$ 3.49

$ 2.49

$ 2.99

Diluted earnings per common share

$ 0.90

$ 0.96

$ 0.90

$ 0.72

$ 0.31

$ 0.64

$ 0.70

$ 0.80

$ 3.47

$ 2.47

$ 2.96

[1]	In fiscal years 2019 and 2018, all of the Company’s net income is attributable to Amdocs Limited as the net income attributable to the Non-controlling interests is negligible.

Earnings Per Share - Additional Information (Detail) - shares shares in Thousands	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Weighted average number of shares attributable to antidilutive outstanding stock options not included in the calculation of diluted earnings per share	3,547	1,357	1,281

Segment Information and Sales to Significant Customers - Summary of Revenue by Geographic Area (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 1,030,253	$ 1,024,704	$ 1,019,657	$ 1,012,055	$ 1,002,588	$ 1,002,198	$ 992,340	$ 977,711	$ 4,086,669	$ 3,974,837	$ 3,867,155
North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									2,582,719	2,550,234	2,546,290
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									598,731	572,196	488,932
Rest of the World [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									$ 905,219	$ 852,407	$ 831,933

Segment Information and Sales to Significant Customers - Summary of Long-lived Assets by Geographic Area (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Sep. 30, 2018
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 525,314	$ 496,585
North America [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	95,876	88,251
Europe [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	206,086	187,884
Israel [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	168,493	161,726
India [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	36,546	37,239
Others [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 18,313	$ 21,485

Segment Information and Sales to Significant Customers - Summary of Revenue by Nature of Activities (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 1,030,253	$ 1,024,704	$ 1,019,657	$ 1,012,055	$ 1,002,588	$ 1,002,198	$ 992,340	$ 977,711	$ 4,086,669	$ 3,974,837	$ 3,867,155
Managed services program arrangements [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									2,246,279	2,051,589	2,005,382
Other [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									$ 1,840,390	$ 1,923,248	$ 1,861,773

Segment Information and Sales to Significant Customers - Additional Information (Detail)	12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2017
Revenue, Major Customer [Line Items]
Minimum percentage of total revenue accounted for one customer	10.00%	10.00%	10.00%
Revenue [Member] \| Customer [Member]
Revenue, Major Customer [Line Items]
Percentage of revenue from significant customer	23.00%	27.00%	33.00%

Selected Quarterly Results of Operations - Quarterly Results of Operations (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Sep. 30, 2019

Jun. 30, 2019

Mar. 31, 2019

Dec. 31, 2018

Sep. 30, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 31, 2017

Sep. 30, 2019

Sep. 30, 2018

Sep. 30, 2017

Quarterly Financial Information Disclosure [Abstract]

Revenue

$ 1,030,253

$ 1,024,704

$ 1,019,657

$ 1,012,055

$ 1,002,588

$ 1,002,198

$ 992,340

$ 977,711

$ 4,086,669

$ 3,974,837

$ 3,867,155

Operating income

144,154

142,320

150,175

133,097

68,819

105,518

131,827

122,143

569,746

428,307

517,333

Diluted earnings per share

$ 122,027

$ 131,448

$ 124,279

$ 101,692

$ 44,266

$ 91,530

$ 101,727

$ 116,873

$ 479,446

^[1]

$ 354,396

^[1]

$ 436,826

Basic earnings per share

$ 0.90

$ 0.96

$ 0.90

$ 0.73

$ 0.31

$ 0.64

$ 0.71

$ 0.81

$ 3.49

$ 2.49

$ 2.99

$ 0.90

$ 0.96

$ 0.90

$ 0.72

$ 0.31

$ 0.64

$ 0.70

$ 0.80

$ 3.47

$ 2.47

$ 2.96

[1]	In fiscal years 2019 and 2018, all of the Company’s net income is attributable to Amdocs Limited as the net income attributable to the Non-controlling interests is negligible.

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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