Fair Value Measurements and Investments (Tables)

12 Months Ended

Sep. 30, 2012

Investments and Fair Value Measurements [Abstract]

Fair Value, Assets and Liabilities Measured on Recurring Basis

Assets and Liabilities Measured at Fair Value on a Recurring Basis

	Fair Value Measurements at September 30 Using Inputs Considered as
	Level 1				Level 2				Level 3
	2012		2011		2012		2011		2012		2011
	(in millions)
Assets
Cash equivalents and restricted cash
Money market funds	$	5,676	$	4,225
U.S. government-sponsored debt securities					$	—	$	175
Commercial paper					93		—
Investment securities
U.S. government-sponsored debt securities					2,821		1,568
U.S. Treasury securities	1,066		350
Equity securities	68		57
Corporate debt securities					63		—
Auction rate securities									$	7	$	7
Prepaid and other current assets
Foreign exchange derivative instruments					13		30
	$	6,810	$	4,632	$	2,990	$	1,773	$	7	$	7
Liabilities
Accrued liabilities
Visa Europe put option									$	145	$	145
Earn-out related to PlaySpan acquisition									12		24
Foreign exchange derivative instruments					$	11	$	7

Available-for-sale Securities

The amortized cost, unrealized gains and losses and fair value of available-for-sale investment securities are as follows:

	September 30, 2012										September 30, 2011
	Amortized Cost		Gross Unrealized					Fair Value			Amortized Cost		Gross Unrealized				Fair Value
			Gains		Losses								Gains		Losses
	(in millions)
U.S. Treasury securities	$	1,065	$	1	$	—		$	1,066		$	350	$	—	$	—	$	350
U.S. government-sponsored debt securities	2,818		3		—			2,821			1,568		—		—		1,568
Corporate debt securities	63		—		—			63			—		—		—		—
Auction rate and equity securities	11		—		(1		)	10			7		—		—		7
Total	$	3,957	$	4	$	(1	)	$	3,960		$	1,925	$	—	$	—	$	1,925
Less: current portion of available-for-sale investment securities								(677		)							(1,214		)
Long-term available-for-sale investment securities								$	3,283								$	711

Available for Sale Investments Classified by Contractual Maturity Date

The majority of these investments, $3.3 billion, are classified as non-current, as they have stated maturities of more than one year from the balance sheet date. However, these investments are generally available to meet short-term liquidity needs.

	Amortized Cost		Fair Value
	(in millions)
September 30, 2012:
Due within one year	$	674	$	674
Due after 1 year through 5 years	3,272		3,276
Due after 5 years through 10 years	—		—
Due after 10 years	7		7
Total	$	3,953	$	3,957

Investment Income

Investment income consisted of the following:

	For the Years Ended September 30,
	2012			2011			2010
	(in millions)
Interest and dividend income on cash and investments	$	17		$	16		$	26
Gain on other investments	17			92			20
Investment securities—trading:
Unrealized (losses) gains, net	9			(5		)	3
Realized gains (losses), net	(1		)	1			1
Investment securities—available-for-sale:
Realized gains (losses), net	—			4			2
Other-than-temporary impairment on investments	(6		)	—			(3		)
Investment income	$	36		$	108		$	49