XML 80 R30.htm IDEA: XBRL DOCUMENT

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2012

Summary Of Income (Loss) Before Income Taxes

Our income (loss) before income taxes consisted of the following:



	Year ended September 30,
	2013		2012			2011
	(in thousands)
Domestic	$	6,112	$	(11,422	)	$	(23,984	)
Foreign	120,122		132,158			128,532
Total income before income taxes	$	126,234	$	120,736		$	104,548

Schedule Of Provision For (Benefit From) Income Taxes

Our (benefit) provision for income taxes consisted of the following:



	Year ended September 30,
	2013			2012			2011
	(in thousands)
Current:
Federal	$	7,081		$	8,534		$	22,849
State	1,512			1,733			(192		)
Foreign	13,586			41,101			31,530
	22,179			51,368			54,187
Deferred:
Federal	(38,224		)	106,041			(31,303		)
State	(4,718		)	7,706			(2,176		)
Foreign	3,228			(8,981		)	(1,584		)
	(39,714		)	104,766			(35,063		)
Total (benefit) provision for income taxes	$	(17,535	)	$	156,134		$	19,124

Summary Of Federal Income Tax Rate And Effective Income Tax Rate

The reconciliation between the statutory federal income tax rate and our effective income tax rate is shown below:



	Year ended September 30,
	2013		2012		2011
Statutory federal income tax rate	35	%	35	%	35	%
Change in valuation allowance	(32	)%	103	%	3	%
State income taxes, net of federal tax benefit	1	%	—	%	(2	)%
Federal and state research and development credits	(1	)%	(1	)%	(5	)%
Tax audit and examination settlements	(1	)%	1	%	—	%
Foreign rate differences	(26	)%	(16	)%	(15	)%
Foreign withholding tax	5	%	3	%	—	%
Subsidiary reorganization	—	%	3	%	1	%
Other, net	5	%	1	%	1	%
Effective income tax rate	(14	)%	129	%	18	%

Schedule Of Deferred Tax Assets And Liabilities

The significant temporary differences that created deferred tax assets and liabilities are shown below:



	September 30,
	2013			2012
	(in thousands)
Deferred tax assets:
Net operating loss carryforwards	$	47,770		$	23,879
Foreign tax credits	5,994			—
Capitalized research and development expense	51,237			59,562
Pension benefits	30,870			35,676
Deferred revenue	63,976			58,791
Stock-based compensation	18,045			17,137
Accrual for litigation	—			16,310
Other reserves not currently deductible	19,343			12,058
Amortization of intangible assets	5,772			10,658
Other tax credits	31,263			23,899
Depreciation	3,077			5,582
Other	4,396			5,984
Gross deferred tax assets	281,743			269,536
Valuation allowance	(156,547		)	(170,404		)
Total deferred tax assets	125,196			99,132
Deferred tax liabilities:
Acquired intangible assets not deductible	(88,134		)	(53,030		)
Pension prepayments	(15,607		)	(12,475		)
Deferred revenue	(12,592		)	(21,693		)
Other	(4,463		)	(651		)
Total deferred tax liabilities	(120,796		)	(87,849		)
Net deferred tax assets	$	4,400		$	11,283

Summary Of Valuation Allowance

The changes to the valuation allowance were primarily due to:



	Year ended September 30,
	2013			2012			2011
	(in millions)
Valuation allowance beginning of year	$	170.4		$	38.6		$	40.5
Net release of valuation allowance (1)	(44.6		)	—			(2.4		)
Establish valuation allowance in the U.S.	—			124.5			—
Net increase/decrease in deferred tax assets for foreign jurisdictions with a full valuation allowance	1.9			(2.1		)	(0.8		)
Establish valuation allowance for acquired businesses	12.1			—			—
Establish valuation allowance in foreign jurisdictions	—			0.6			—
Adjust deferred tax asset and valuation allowance in the U.S.	16.7			8.8			1.3
Valuation allowance end of year	156.5			170.4			$	38.6


(1)	In 2013, this is attributable to recognition of deferred tax liabilities recorded in connection with accounting for 2013 acquisitions and a reduction in deferred tax assets associated with our U.S. pension plan, both of which are described above.

Schedule Of Unrecognized Tax Benefit



	Year ended September 30,
Unrecognized tax benefits	2013			2012			2011
	(in millions)
Unrecognized tax benefit beginning of year	$	19.1		$	16.2		$	15.9
Tax positions related to current year:
Additions	1.0			3.4			1.1
Tax positions related to prior years:
Additions	1.8			1.4			0.7
Reductions	(6.3		)	(0.5		)	(1.5		)
Settlements	(0.7		)	—			—
Statute expirations	(1.2		)	(1.4		)	—
Unrecognized tax benefit end of year	$	13.7		$	19.1		$	16.2

Summary Of Income Tax Examinations Years

As of September 30, 2013, we remained subject to examination in the following major tax jurisdictions for the tax years indicated:



Major Tax Jurisdiction		Open Years
United States		2010 through 2013
Germany		2011 through 2013
France		2010 through 2013
Japan		2008 through 2013
Ireland		2009 through 2013

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References+ Details