Fair Value Measures (Tables)

3 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Assets and Liabilities Measured at Fair Value on Recurring Basis

Assets and liabilities measured at fair value on a recurring basis at December 31, 2013 and September 30, 2013 consisted of (dollars in thousands):

	December 31, 2013
	Level 1		Level 2			Level 3			Total
Assets:
Money market funds(a)	$	617,061	$	—		$	—		$	617,061
US government agency securities(a)	1,000		—			—			1,000
Marketable securities, $40,440 at cost (b)	—		40,440			—			40,440
Foreign currency exchange contracts(b)	—		949			—			949
Total assets at fair value	$	618,061	$	41,389		$	—		$	659,450
Liabilities:
Security price guarantees(c)	$	—	$	(4,182	)	$	—		$	(4,182	)
Contingent earn-out(d)	—		—			(1,319		)	(1,319		)
Total liabilities at fair value	$	—	$	(4,182	)	$	(1,319	)	$	(5,501	)

	September 30, 2013
	Level 1		Level 2			Level 3			Total
Assets:
Money market funds(a)	$	684,697	$	—		$	—		$	684,697
US government agency securities(a)	1,000		—			—			1,000
Marketable securities, $38,728 at cost (b)	—		38,728			—			38,728
Foreign currency exchange contracts(b)	—		2,201			—			2,201
Total assets at fair value	$	685,697	$	40,929		$	—		$	726,626
Liabilities:
Security price guarantees(c)	$	—	$	(1,044	)	$	—		$	(1,044	)
Contingent earn-out(d)	—		—			(450		)	(450		)
Total liabilities at fair value	$	—	$	(1,044	)	$	(450	)	$	(1,494	)

(a) Money market funds and U.S. government agency securities, included in cash and cash equivalents in the accompanying balance sheets, are valued at quoted market prices in active markets.

(b) The fair values of our time deposits, marketable securities and foreign currency exchange contracts are based on the most recent observable inputs for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active or are directly or indirectly observable.

(c) The fair values of the security price guarantees are determined using a modified Black-Scholes model, derived from observable inputs such as U.S. treasury interest rates, our common stock price, and the volatility of our common stock. The valuation model values both the put and call components of the guarantees simultaneously, with the net value of those components representing the fair value of each instrument.

(d) The fair value of our contingent consideration arrangements are determined based on our evaluation as to the probability and amount of any earn-out that will be achieved based on expected future performance by the acquired entity.

Changes in Fair Value of Contingent Earn-Out Liabilities

The changes in the fair value of contingent earn-out liabilities are as follows (dollars in thousands):

	Three Months Ended December 31,
	2013
Balance at beginning of period	$	450
Earn-out liability established at time of acquisition	869
Balance at end of period	$	1,319