Financial Instruments and Fair Value Measurements (Tables)

3 Months Ended

Dec. 30, 2016

Schedule of Fair Value of Assets and Liabilities Measured on a Recurring Basis

The following tables provide a summary of the significant assets and liabilities that are measured at fair value on a recurring basis at the end of each period:



	December 30, 2016		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Debt and equity securities held in rabbi trusts	$	33.6	$	22.8	$	10.8	$	—
Foreign exchange forward and option contracts	0.7		0.7		—		—
	$	34.3	$	23.5	$	10.8	$	—

Liabilities:
Deferred compensation liabilities	$	32.5	$	—	$	32.5	$	—
Contingent consideration and acquired contingent liabilities	250.5		—		—		250.5
Foreign exchange forward and option contracts	3.4		3.4		—		—
	$	286.4	$	3.4	$	32.5	$	250.5



	September 30, 2016		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Debt and equity securities held in rabbi trusts	$	34.6	$	23.1	$	11.5	$	—
Foreign exchange forward and option contracts	0.2		0.2		—		—
	$	34.8	$	23.3	$	11.5	$	—

Liabilities:
Deferred compensation liabilities	$	26.8	$	—	$	26.8	$	—
Contingent consideration and acquired contingent liabilities	247.8		—		—		247.8
Foreign exchange forward and option contracts	1.6		1.6		—		—
	$	276.2	$	1.6	$	26.8	$	247.8

Schedule of Reconciliation of Changes in Fair Value of Contingent Liabilities



Balance at September 30, 2016	$	247.8
Accretion expense	1.4
Fair value adjustment	1.3
Balance at December 30, 2016	$	250.5

Schedule of Carrying Amount and Fair Value of Long-term Debt

The following table presents the carrying values and estimated fair values of the Company's long-term debt, excluding capital leases, as of the end of each period:



	December 30, 2016				September 30, 2016
	Carrying Value		Fair Value		Carrying Value		Fair Value
Variable-rate receivable securitization	$	250.0	$	250.0	$	235.0	$	235.0
3.50% notes due April 2018	300.0		298.7		300.0		299.6
4.875% notes due April 2020	700.0		699.5		700.0		712.4
Term loans due March 2021	1,948.5		1,953.2		1,953.5		1,951.8
4.00% term loan due February 2022	6.5		6.5		7.1		7.1
9.50% debentures due May 2022	10.4		12.0		10.4		12.1
5.75% notes due August 2022	884.0		850.3		884.0		869.3
8.00% debentures due March 2023	4.4		4.9		4.4		4.9
4.75% notes due April 2023	600.0		520.9		600.0		539.5
5.625% notes due October 2023	738.0		682.4		740.0		710.2
5.50% notes due April 2025	695.0		615.7		700.0		663.6
Revolving credit facility	100.0		100.0		—		—

Schedules of Concentration of Risk

The following table shows net sales attributable to distributors that accounted for 10% or more of the Company's total net sales:



	Three Months Ended
	December 30, 2016		December 25, 2015
CuraScript, Inc.	43	%	39	%
McKesson Corporation	10	%	16	%

The following table shows accounts receivable attributable to distributors that accounted for 10% or more of the Company's gross accounts receivable at the end of each period:



	December 30, 2016		September 30, 2016
McKesson Corporation	28	%	30	%
Amerisource Bergen Corporation	15	%	15	%
CuraScript, Inc.	15	%	14	%
Cardinal Health, Inc.	10	%	10	%

The following table shows net sales attributable to products that accounted for 10% or more of the Company's total net sales:



	Three Months Ended
	December 30, 2016		December 25, 2015
Acthar	39	%	35	%
Inomax	14	%	14	%