Recent Issued Accounting Pronouncement (Tables)

12 Months Ended

Sep. 30, 2019

ASC 606 Impact, Balance Sheet [Table Text Block]



	For the Year Ended September 30, 2019
	As reported, ASC 606		Effect of Implementation		As adjusted, ASC 605
Assets:
Accounts receivable	308,601		31,072		339,673
Prepaid expenses and other current assets	199,096		(74,582	)	124,514
Other assets	351,581		(129,760	)	221,821

Liabilities:
Deferred revenue, current	302,872		20,704		323,576
Deferred revenue, net of current portion	398,834		16,122		414,956
Deferred tax liabilities	54,216		(16,635	)	37,581
Other long-term liabilities	100,981		(10,331	)	90,650

Stockholders' Equity:
Accumulated Deficit	(293,612	)	(181,496	)	(475,108	)

ASC 606 Impact, Income Statement [Table Text Block]



	For the Year Ended September 30, 2019
	As reported, ASC 606		Effect of Implementation		As adjusted, ASC 605
Revenues:
Hosting and professional services	1,044,670		37,294		1,081,964
Product and licensing	509,226		23,870		533,096
Maintenance and support	269,196		(25,531	)	243,665
Total revenues	1,823,092		35,633		1,858,725

Cost of revenues:
Hosting and professional services	636,189		2,948		639,137
Product and licensing	73,333		(5,891	)	67,442
Maintenance and support	33,564		253		33,817
Amortization of intangible assets	36,833		—		36,833
Total cost of revenues	779,919		(2,690	)	777,229

Sales and marketing	303,503		5,863		309,366

(Benefit) provision for income taxes	(88,594	)	1,963		(86,631	)

the years ended September 30, 2019, 2018 and 2017, the activity related to accounts receivable allowances was as follows (dollars in thousands):



	Allowance for Doubtful Accounts			Allowance for Sales Returns
Balance at September 30, 2016	$	8,349		$	3,166
Bad debt provision	3,333			—
Write-offs, net of recoveries	256			—
Revenue adjustments, net ^(a)	—			26,375
Balance at September 30, 2017	11,938			29,541
Bad debt provisions	2,377			—
Write-offs, net of recoveries	(4,492		)	—
Revenue adjustments, net ^(b)	—			(23,396		)
Balance at September 30, 2018	9,823			6,145
Bad debt provisions	2,375			—
Write-offs, net of recoveries	(1,536		)	—
Revenue adjustments, net	—			(765		)
Balance at September 30, 2019	$	10,662		$	5,380

^(a) The increase in provisions primarily relates to accommodations made to our customers in connection with our Healthcare transcription service interruption due to the global NotPetya malware incident (the "2017 Malware Incident")

^(b) The decrease in provisions was primarily due to the resolution of the reserves related to the 2017 Malware Incident.

Components of Acquisition-Related Costs, Net

Components of Accumulated Other Comprehensive Income

components of accumulated other comprehensive loss, reflected in the consolidated statements of stockholders’ equity, consisted of the following (dollars in thousands):



	September 30, 2019			September 30, 2018
Foreign currency translation adjustment	$	(124,608	)	$	(118,220	)
Net unrealized losses on post-retirement benefits	(8,296		)	(4,528		)
Unrealized gains (losses) on marketable securities	131			(115		)
Accumulated other comprehensive loss	$	(132,773	)	$	(122,863	)

No income tax provisions or benefits are recorded for foreign currency translation adjustment as the undistributed earnings in our foreign subsidiaries are expected to be indefinitely reinvested.