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Revenues
 12 Months Ended
Sep. 30, 2019
Revenue from Contract with Customer [Abstract]  
Revenues
Note 3—Revenues
Impact of the New Revenue Standard
The following tables summarize the impact of the new revenue standard on the Company’s consolidated statement of operations for the year ended September 30, 2019 and the consolidated balance sheet as of September 30, 2019:
 
For the Year Ended
September 30, 2019
 
As Reported
 
Impact of the New Revenue Standard
 
Results Under Prior Revenue Standard
 
(in millions)
Net revenues
$
22,977

 
$
(352
)
 
$
22,625

 
 
 
 
 
 
Operating expenses
 
 
 
 
 
Marketing
1,105

 
(128
)
 
977

Professional fees
454

 
(19
)
 
435

General and administrative
1,196

 
(33
)
 
1,163

Total operating expenses
7,976

 
(180
)
 
7,796

Operating income
15,001

 
(172
)
 
14,829

 
 
 
 
 
 
Income before income taxes
14,884

 
(172
)
 
14,712

Income tax provision
2,804

 
(34
)
 
2,770

Net income
12,080

 
(138
)
 
11,942

 
September 30, 2019
 
As Reported
 
Impact of the New Revenue Standard
 
Results Under Prior Revenue Standard
 
(in millions)
Assets
 
 
 
 
 
Current portion of client incentives
$
741

 
$
(306
)
 
$
435

Client incentives
2,084

 
(1,024
)
 
1,060

Liabilities
 
 
 
 
 
Accounts payable
156

 
28

 
184

Client incentives
3,997

 
(498
)
 
3,499

Accrued liabilities
1,625

 
(54
)
 
1,571

Deferred tax liabilities
4,807

 
(141
)
 
4,666

Other liabilities
2,939

 
(127
)
 
2,812

Equity
 
 
 
 
 
Accumulated income
13,502

 
(538
)
 
12,964


Disaggregation of Revenues
The nature, amount, timing and uncertainty of the Company’s revenues and cash flows and how they are affected by economic factors are most appropriately depicted through the Company’s revenue categories and geographical markets. The following tables disaggregate the Company’s net revenues by revenue category and by geography for the years ended September 30, 2019, 2018, and 2017:
 
For the Years Ended
September 30,
 
2019
 
2018
 
2017
 
(in millions)
Service revenues
$
9,700

 
$
8,918

 
$
7,975

Data processing revenues
10,333

 
9,027

 
7,786

International transaction revenues
7,804

 
7,211

 
6,321

Other revenues
1,313

 
944

 
841

Client incentives
(6,173
)
 
(5,491
)
 
(4,565
)
Net revenues
$
22,977

 
$
20,609

 
$
18,358

 
For the Years Ended
September 30,
 
2019
 
2018
 
2017
 
(in millions)
U.S.
$
10,279

 
$
9,332

 
$
8,704

International
12,698

 
11,277

 
9,654

Net revenues
$
22,977

 
$
20,609

 
$
18,358