BUSINESS COMBINATIONS	6 Months Ended
Mar. 30, 2018
Business Combinations [Abstract]
BUSINESS COMBINATIONS	BUSINESS COMBINATIONS Sirtex On January 30, 2018, the Company signed an agreement to acquire Sirtex Medical Limited ("Sirtex"), an Australian company that is listed on the Australian Securities Exchange, for A$28 per share or approximately A$1.6 billion ($1.2 billion as of March 30, 2018). Sirtex is an Australian-based global life sciences company focused on interventional oncology therapies. The Company plans to fund the acquisition primarily using its 2018 Revolving Credit Facility, as well as cash on hand. The transaction has received all necessary regulatory approvals, is subject to the approval of the Sirtex shareholders, the Federal Court of Australia and the satisfaction of other customary closing conditions. On May 4, 2018, Sirtex received an unsolicited non-binding, indicative and conditional proposal from CDH Investments ("CDH"), a China-based alternative asset manager, for the acquisition of all of the issued shares in Sirtex for A$33.60 per share. The Sirtex board of directors has determined to engage with CDH to further understand the conditions associated with the CDH proposal. As a result, the meeting of Sirtex shareholders to approve the acquisition by Varian, which was scheduled to occur on Monday, May 7, 2018 (Sydney time), was adjourned to a time and date to be determined. Other Acquisitions In fiscal year 2018, the Company acquired two privately-held software companies for a purchase price of $29.6 million. The purchase price primarily consisted of $20.4 million in finite-lived intangible assets and $11.5 million in goodwill. The Company has integrated these two acquisitions into its Oncology Systems reporting unit. Other Information The excess of purchase price over the fair value amounts assigned to the assets acquired and liabilities assumed represents the goodwill amount resulting from the acquisitions completed above. The Company believes the factors that contributed to goodwill include synergies that are specific to the Company's acquisitions completed and not available to market participants and the acquisition of a talented workforce. The goodwill for the recent acquisitions mentioned above is deductible for income tax purposes. The fair value of assets acquired and liabilities assumed has been determined on a preliminary basis, and the Company will finalize these amounts as it obtains the information necessary to complete the measurement process. Any changes resulting from facts and circumstances that existed as of the date of the acquisitions may result in adjustments to the amounts of goodwill, intangible assets and deferred revenue balances recorded. The Company expects to finalize these amounts no later than one year from the date of each acquisition. The condensed consolidated financial statements include the operating results from the date of acquisition. The impact of the acquisitions completed to the periods presented was not material. Pro forma results of operations for the acquisitions completed have not been presented because the effects of the acquisitions, individually and in the aggregate, were not material to the Company's condensed consolidated financial statements.

BUSINESS COMBINATIONS

Sirtex

On January 30, 2018, the Company signed an agreement to acquire Sirtex Medical Limited ("Sirtex"), an Australian company that is listed on the Australian Securities Exchange, for A$28 per share or approximately A$1.6 billion ($1.2 billion as of March 30, 2018). Sirtex is an Australian-based global life sciences company focused on interventional oncology therapies. The Company plans to fund the acquisition primarily using its 2018 Revolving Credit Facility, as well as cash on hand. The transaction has received all necessary regulatory approvals, is subject to the approval of the Sirtex shareholders, the Federal Court of Australia and the satisfaction of other customary closing conditions.

On May 4, 2018, Sirtex received an unsolicited non-binding, indicative and conditional proposal from CDH Investments ("CDH"), a China-based alternative asset manager, for the acquisition of all of the issued shares in Sirtex for A$33.60 per share. The Sirtex board of directors has determined to engage with CDH to further understand the conditions associated with the CDH proposal. As a result, the meeting of Sirtex shareholders to approve the acquisition by Varian, which was scheduled to occur on Monday, May 7, 2018 (Sydney time), was adjourned to a time and date to be determined.

Other Acquisitions

In fiscal year 2018, the Company acquired two privately-held software companies for a purchase price of $29.6 million. The purchase price primarily consisted of $20.4 million in finite-lived intangible assets and $11.5 million in goodwill. The Company has integrated these two acquisitions into its Oncology Systems reporting unit.

Other Information

The excess of purchase price over the fair value amounts assigned to the assets acquired and liabilities assumed represents the goodwill amount resulting from the acquisitions completed above. The Company believes the factors that contributed to goodwill include synergies that are specific to the Company's acquisitions completed and not available to market participants and the acquisition of a talented workforce. The goodwill for the recent acquisitions mentioned above is deductible for income tax purposes.

The fair value of assets acquired and liabilities assumed has been determined on a preliminary basis, and the Company will finalize these amounts as it obtains the information necessary to complete the measurement process. Any changes resulting from facts and circumstances that existed as of the date of the acquisitions may result in adjustments to the amounts of goodwill, intangible assets and deferred revenue balances recorded. The Company expects to finalize these amounts no later than one year from the date of each acquisition.

The condensed consolidated financial statements include the operating results from the date of acquisition. The impact of the acquisitions completed to the periods presented was not material. Pro forma results of operations for the acquisitions completed have not been presented because the effects of the acquisitions, individually and in the aggregate, were not material to the Company's condensed consolidated financial statements.