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Fair Value Measurements and Investments (Tables)
 12 Months Ended
Sep. 30, 2013
Fair Value Measurements and Investments [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
 
2013
 
2012
 
2013
 
2012
 
2013
 
2012
 
(in millions)
Assets
 
 
 
 
 
 
 
 
 
 
 
Cash equivalents and restricted cash:
 
 
 
 
 
 
 
 
 
 
 
Money market funds
$
1,071

 
$
5,676

 
 
 
 
 
 
 
 
Commercial paper
 
 
 
 
$
51

 
$
93

 
 
 
 
Investment securities, trading:
 
 
 
 
 
 
 
 
 
 
 
Equity securities
75

 
66

 
 
 
 
 
 
 
 
Investment securities, available-for-sale:
 
 
 
 
 
 
 
 
 
 
 
U.S. government-sponsored debt securities
 
 
 
 
2,704

 
2,821

 
 
 
 
U.S. Treasury securities
1,673

 
1,066

 
 
 
 
 
 
 
 
Equity securities
101

 
2

 
 
 
 
 
 
 
 
Corporate debt securities
 
 
 
 
269

 
63

 
 
 
 
Auction rate securities
 
 
 
 
 
 
 
 
$
7

 
$
7

Prepaid and other current assets:
 
 
 
 
 
 
 
 
 
 
 
Foreign exchange derivative instruments
 
 
 
 
23

 
13

 
 
 
 
Total
$
2,920

 
$
6,810

 
$
3,047

 
$
2,990

 
$
7

 
$
7

Liabilities
 
 
 
 
 
 
 
 
 
 
 
Accrued liabilities:
 
 
 
 
 
 
 
 
 
 
 
Visa Europe put option
 
 
 
 
 
 
 
 
$
145

 
$
145

Earn-out related to PlaySpan acquisition
 
 
 
 
 
 
 
 
—

 
12

Foreign exchange derivative instruments
 
 
 
 
$
15

 
$
11

 
 
 
 
Total
$
—

 
$
—

 
$
15

 
$
11

 
$
145

 
$
157
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, 2013
 
September 30, 2012

 
Amortized
Cost
 
Gross Unrealized
 
Fair
Value
 
Amortized
Cost
 
Gross Unrealized
 
Fair
Value
 
Gains
 
Losses
 
Gains
 
Losses
 
 
(in millions)
U.S. government-sponsored debt securities
$
2,701

 
$
3

 
$
—

 
$
2,704

 
$
2,818

 
$
3

 
$
—

 
$
2,821

U.S. Treasury securities
1,671

 
2

 
—

 
1,673

 
1,065

 
1

 
—

 
1,066

Equity securities
14

 
88

 
(1
)
 
101

 
4

 
—

 
(1
)
 
3

Corporate debt securities
269

 
—

 
—

 
269

 
63

 
—

 
—

 
63

Auction rate securities
7

 
—

 
—

 
7

 
7

 
—

 
—

 
7

Total
$
4,662

 
$
93

 
$
(1
)
 
$
4,754

 
$
3,957

 
$
4

 
$
(1
)
 
$
3,960

Less: current portion of available-for-sale investment securities
 
 
 
 
 
 
(1,994
)
 
 
 
 
 
 
 
(677
)
Long-term available-for-sale investment securities
 
 
 
 
 
 
$
2,760

 
 
 
 
 
 
 
$
3,283
Available for Sale Investments Classified by Contractual Maturity Date
The majority of these investments, $2.8 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, 2013:
 
 
 
Due within one year
$
1,989

 
$
1,992

Due after 1 year through 5 years
2,652

 
2,654

Due after 5 years through 10 years
—

 
—

Due after 10 years
7

 
7

Total
$
4,648

 
$
4,653
Investment Income
Investment income is recorded as non-operating income in the Company's consolidated statements of operations and consisted of the following:
 
For the Years Ended
September 30,
 
2013
 
2012
 
2011
 
(in millions)
Interest and dividend income on cash and investments
$
27

 
$
17

 
$
16

Gain on other investments
5

 
17

 
92

Investment securities, trading:
 
 
 
 
 
Unrealized gains (losses), net
4

 
9

 
(5
)
Realized gains (losses), net
2

 
(1
)
 
1

Investment securities, available-for-sale:
 
 
 
 
 
Realized (losses) gains, net
(1
)
 
—

 
4

Other-than-temporary impairment on investments
(15
)
 
(6
)
 
—

Investment income
$
22

 
$
36

 
$
108