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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Mar. 31, 2018	Apr. 13, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	FAIR ISAAC CORP
Trading Symbol	FICO
Entity Central Index Key	0000814547
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding		29,840,374

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2018	Sep. 30, 2017
Current assets:
Cash and cash equivalents	$ 107,868	$ 105,618
Accounts receivable, net	188,538	168,586
Prepaid expenses and other current assets	36,813	36,727
Total current assets	333,219	310,931
Marketable Securities	16,134
Marketable securities		13,791
Other investments	11,778	11,724
Property and equipment, net	45,111	40,703
Goodwill	813,107	804,414
Intangible assets, net	18,151	21,185
Deferred income taxes	41,383	47,204
Other assets	12,012	5,668
Total assets	1,290,895	1,255,620
Current liabilities:
Accounts payable	23,539	19,510
Accrued compensation and employee benefits	57,294	77,610
Other accrued liabilities	31,695	32,104
Deferred revenue	65,018	55,431
Current maturities on debt	191,000	142,000
Total current liabilities	368,546	326,655
Long-term debt	512,868	462,801
Other liabilities	38,778	39,627
Total liabilities	920,192	829,083
Commitments and contingencies
Stockholders’ equity:
Preferred stock ($0.01 par value; 1,000 shares authorized; none issued and outstanding)	0	0
Common stock ($0.01 par value; 200,000 shares authorized, 88,857 shares issued and 29,835 and 30,243 shares outstanding at March 31, 2018 and September 30, 2017, respectively)	298	302
Paid-in-capital	1,176,905	1,195,431
Treasury stock, at cost (59,022 and 58,614 shares at March 31, 2018 and September 30, 2017, respectively)	(2,410,171)	(2,301,097)
Retained earnings	1,657,969	1,598,395
Accumulated other comprehensive loss	(54,298)	(66,494)
Total stockholders’ equity	370,703	426,537
Total liabilities and stockholders’ equity	$ 1,290,895	$ 1,255,620

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2018	Sep. 30, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value (in usd per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized	200,000,000	200,000,000
Common stock, shares issued	88,857,000	88,857,000
Common stock, shares outstanding	29,835,000	30,243,000
Treasury stock, shares	59,022,000	58,614,000

CONDENSED CONSOLIDATED STATEMENTS OF INCOME AND COMPREHENSIVE INCOME - USD ($)
shares in Thousands, $ in Thousands

3 Months Ended

6 Months Ended

Mar. 31, 2018

Mar. 31, 2017

Mar. 31, 2018

Mar. 31, 2017

Revenues:

Transactional and maintenance

$ 195,195

$ 161,249

$ 369,857

$ 314,909

Professional services

46,078

41,284

88,704

84,827

License

16,585

25,845

34,618

48,242

Total revenues

257,858

228,378

493,179

447,978

Operating expenses:

Cost of revenues

^[1]

78,519

72,131

152,878

142,128

Research and development

32,519

26,663

61,493

52,805

Selling, general and administrative

^[1]

97,057

86,231

187,353

171,445

Amortization of intangible assets

^[1]

1,684

3,312

3,472

6,632

Total operating expenses

209,779

188,337

405,196

373,010

Operating income

48,079

40,041

87,983

74,968

Interest expense, net

(7,116)

(6,578)

(13,576)

(12,750)

Other income (expense), net

(161)

(327)

352

(427)

Income before income taxes

40,802

33,136

74,759

61,791

Provision for income taxes

8,527

8,052

15,185

(1,194)

Net income

32,275

25,084

59,574

62,985

Other comprehensive income (loss):

Foreign currency translation adjustments

9,125

6,089

12,196

(8,258)

Comprehensive income

$ 41,400

$ 31,173

$ 71,770

$ 54,727

Earnings per share:

Basic (in dollars per share)

$ 1.08

$ 0.81

$ 1.98

$ 2.03

Diluted (in dollars per share)

$ 1.03

$ 0.78

$ 1.90

$ 1.94

Shares used in computing earnings per share:

Basic (in shares)

29,985

31,017

30,032

31,003

Diluted (in shares)

31,300

32,260

31,431

32,398

[1]	Cost of revenues and selling, general and administrative expenses exclude the amortization of intangible assets. See Note 4.

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY - 6 months ended Mar. 31, 2018 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Paid-in-Capital	Treasury Stock	Retained Earnings	Accumulated Other Comprehensive Loss
Beginning Balance (in shares) at Sep. 30, 2017		30,243
Beginning Balance at Sep. 30, 2017	$ 426,537	$ 302	$ 1,195,431	$ (2,301,097)	$ 1,598,395	$ (66,494)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Share-based compensation	35,749		35,749
Issuance of treasury stock under employee stock plans (in shares)		388
Issuance of treasury stock under employee stock plans	(38,742)	$ 4	(54,275)	15,529
Repurchases of common stock (in shares)		(796)
Repurchases of common stock	(124,611)	$ (8)		(124,603)
Net income	59,574				59,574
Foreign currency translation adjustments	12,196					12,196
Ending Balance (in shares) at Mar. 31, 2018		29,835
Ending Balance at Mar. 31, 2018	$ 370,703	$ 298	$ 1,176,905	$ (2,410,171)	$ 1,657,969	$ (54,298)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net income	$ 59,574	$ 62,985
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	15,095	18,236
Share-based compensation	35,749	29,231
Deferred income taxes	6,041	0
Net gain on marketable securities	(198)	0
Provision for doubtful accounts, net	482	925
Net loss on sales of property and equipment	27	10
Changes in operating assets and liabilities:
Accounts receivable	(17,582)	23,710
Prepaid expenses and other assets	(6,225)	(27,415)
Accounts payable	(515)	(3,534)
Accrued compensation and employee benefits	(20,650)	(22,671)
Other liabilities	(252)	(3,487)
Deferred revenue	6,464	21,407
Net cash provided by operating activities	78,010	99,397
Cash flows from investing activities:
Purchases of property and equipment	(11,111)	(9,604)
Proceeds from sales of marketable securities	2,383	0
Purchases of marketable securities	(4,528)	0
Net cash used in investing activities	(13,256)	(9,604)
Cash flows from financing activities:
Proceeds from revolving line of credit	147,000	79,000
Payments on revolving line of credit	(48,000)	(24,000)
Payments on debt issuance costs	(240)	0
Proceeds from issuance of treasury stock under employee stock plans	1,706	9,114
Taxes paid related to net share settlement of equity awards	(40,448)	(36,914)
Dividends paid	0	(1,238)
Repurchases of common stock	(124,715)	(74,647)
Net cash used in financing activities	(64,697)	(48,685)
Effect of exchange rate changes on cash	2,193	(1,186)
Increase in cash and cash equivalents	2,250	39,922
Cash and cash equivalents, beginning of period	105,618	75,926
Cash and cash equivalents, end of period	107,868	115,848
Supplemental disclosures of cash flow information:
Cash paid for income taxes, net of refunds	6,669	21,557
Cash paid for interest	13,324	12,377
Supplemental disclosures of non-cash investing and financing activities:
Purchase of property and equipment included in accounts payable	6,006	2,757
Repurchases of Common Stock Incurred Not Yet Paid	$ 5,557	$ 0

Nature of Business

6 Months Ended

Mar. 31, 2018

Accounting Policies [Abstract]

Nature of Business

Fair Isaac Corporation

Incorporated under the laws of the State of Delaware, Fair Isaac Corporation (“FICO”) is a provider of analytic, software and data management products and services that enable businesses to automate, improve and connect decisions. FICO provides a range of analytical solutions, credit scoring and credit account management products and services to banks, credit reporting agencies, credit card processing agencies, insurers, retailers, telecommunications providers, pharmaceutical companies, healthcare organizations, public agencies and organizations in other industries.

In these condensed consolidated financial statements, Fair Isaac Corporation is referred to as “FICO,” “we,” “us,” “our,” or “the Company.”

Principles of Consolidation and Basis of Presentation

We have prepared the accompanying unaudited interim condensed consolidated financial statements in accordance with the instructions to Form 10-Q and the applicable accounting guidance. Consequently, we have not necessarily included all information and footnotes required for audited financial statements. In our opinion, the accompanying unaudited interim condensed consolidated financial statements reflect all adjustments (consisting only of normal recurring adjustments, except as otherwise indicated) necessary for a fair presentation of our financial position and results of operations. These unaudited condensed consolidated financial statements and notes thereto should be read in conjunction with our audited consolidated financial statements and notes thereto presented in our Annual Report on Form 10-K for the year ended September 30, 2017. The interim financial information contained in this report is not necessarily indicative of the results to be expected for any other interim period or for the entire fiscal year.

The condensed consolidated financial statements include the accounts of FICO and its subsidiaries. All intercompany accounts and transactions have been eliminated.

Use of Estimates

We make estimates and assumptions that affect the amounts reported in the financial statements and the disclosures made in the accompanying notes. For example, we use estimates in determining the collectability of accounts receivable; the appropriate levels of various accruals; labor hours in connection with fixed-fee service contracts; the amount of our tax provision and the realizability of deferred tax assets. We also use estimates in determining the remaining economic lives and carrying values of acquired intangible assets, property and equipment, and other long-lived assets. In addition, we use assumptions to estimate the fair value of reporting units and share-based compensation. Actual results may differ from our estimates.

New Accounting Pronouncements

In May 2014, the Financial Accounting Standards Board (“FASB”) issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 requires an entity to recognize the amount of revenue to which it expects to be entitled for the transfer of promised goods or services to customers. ASU 2014-09 will replace most existing revenue recognition guidance in U.S. Generally Accepted Accounting Principles when it becomes effective and permits the use of either the retrospective or cumulative effect transition method. The guidance also requires additional disclosure about the nature, amount, timing and uncertainty of revenue and cash flows arising from customer contracts. In August 2015, the FASB issued ASU No 2015-14, “Deferral of the Effective Date” (“ASU 2015-14”), which defers the effective date for ASU 2014-09 by one year. For public entities, the guidance in ASU 2014-09 will be effective for annual reporting periods beginning after December 15, 2017 (including interim reporting periods within those periods), which means it will be effective for our fiscal year beginning October 1, 2018. Early adoption is permitted to the original effective date of December 15, 2016 (including interim reporting periods within those periods). In March 2016, the FASB issued ASU No. 2016-08, “Principal versus Agent Considerations (Reporting Revenue versus Net)” (“ASU 2016-08”), which clarifies the implementation guidance on principal versus agent considerations in the new revenue recognition standard. In April 2016, the FASB issued ASU No. 2016-10, “Identifying Performance Obligations and Licensing” (“ASU 2016-10”), which reduces the complexity when applying the guidance for identifying performance obligations and improves the operability and understandability of the license implementation guidance. In May 2016, the FASB issued ASU No. 2016-12 “Narrow-Scope Improvements and Practical Expedients” (“ASU 2016-12”), which amends the guidance on transition, collectability, noncash consideration and the presentation of sales and other similar taxes. In December 2016, the FASB further issued ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers” (“ASU 2016-20”), which makes minor corrections or minor improvements to the Codification that are not expected to have a significant effect on current accounting practice or create a significant administrative cost to most entities. The amendments are intended to address implementation issues that were raised by stakeholders and provide additional practical expedients to reduce the cost and complexity of applying the new revenue standard. These amendments have the same effective date as the new revenue standard.

We have established a cross-functional implementation team consisting of representatives across the organization to address the scope of work required to implement the recognition and disclosure requirements under the new standard. This cross-functional implementation team has developed a project plan, which includes evaluating customer contracts across the organization, developing policies, processes and tools to report financial results, and implementing and evaluating our internal controls over financial reporting that will be necessary under the new standard. We currently plan to adopt Topic 606 in the first quarter of our fiscal 2019 using the retrospective transition method. Our ability to adopt Topic 606 using the full retrospective method is dependent on system readiness, and the completion of our analysis of information necessary to restate prior period financial statements. As we continue to assess the new standard along with industry trends and additional interpretive guidance, we may adjust our implementation plan accordingly.

We are continuing to assess the impact of adopting Topic 606 on our consolidated financial statements and believe the new standard will impact the following policies and disclosures:

•

Timing of revenue recognition of license revenue on term licenses and transactional revenue on guaranteed minimum fees related to our on-premises software products. Under the new standard, we expect to recognize revenue when control of the license is transferred to the customer, rather than at the date payments become due and payable or ratably over the term of the contract required under the current standard;


•	Presentation of contract balances. Under the new standard, when we enter into noncancellable contracts that provide unconditional rights to payment from our customers for services that we have not yet completed providing or services we will provide in the near future, we expect to present the unconditional rights as receivables, regardless of whether cash has been received from customers;


•	Required disclosures including information about remaining transaction price and when we expect to recognize revenue; and


•	Accounting for commissions under the new standard will result in the deferral of incremental commission costs for obtaining contracts.

We do not currently expect Topic 606 to have a significant effect on the timing of revenue recognition for our maintenance or professional services revenues, or SaaS contracts.

In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory” (“ASU 2016-16”). ASU 2016-16 requires an entity to recognize the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. The guidance is effective for fiscal years and interim periods beginning after December 15, 2017, which means it will be effective for our fiscal year beginning October 1, 2018. ASU 2016-16 should be applied on a modified retrospective basis through a cumulative-effect adjustment directly to retained earnings at the beginning of the period of adoption. Early adoption is permitted as of the beginning of an annual reporting period for which financial statements (interim or annual) have not been issued. We do not believe that adoption of ASU 2016-16 will have a significant impact on our consolidated financial statements.

In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”), which requires lessees to put most leases on their balance sheets but recognize the expenses on their income statements in a manner similar to current practice. ASU 2016-02 states that a lessee would recognize a lease liability for the obligation to make lease payments and a right-to-use asset for the right to use the underlying asset for the lease term. ASU 2016-02 is effective for fiscal years and interim periods within those fiscal years beginning after December 15, 2018, which means it will be effective for our fiscal year beginning October 1, 2019. Early adoption is permitted. We are currently evaluating the timing of our adoption and the impact that the updated standard will have on our consolidated financial statements.

Fair Value Measurements

6 Months Ended

Mar. 31, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements

Fair value is defined as the price that would be received from the sale of an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. The accounting guidance establishes a three-level hierarchy for disclosure that is based on the extent and level of judgment used to estimate the fair value of assets and liabilities.


•	Level 1 - uses unadjusted quoted prices that are available in active markets for identical assets or liabilities. Our Level 1 assets are comprised of money market funds and certain equity securities.

•

Level 2 - uses inputs other than quoted prices included in Level 1 that are either directly or indirectly observable through correlation with market data. These include quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; and inputs to valuation models or other pricing methodologies that do not require significant judgment because the inputs used in the model, such as interest rates and volatility, can be corroborated by readily observable market data. We do not have any assets that are valued using inputs identified under a Level 2 hierarchy as of March 31, 2018 and September 30, 2017.

•

Level 3 - uses one or more significant inputs that are unobservable and supported by little or no market activity, and that reflect the use of significant management judgment. Level 3 assets and liabilities include those whose fair value measurements are determined using pricing models, discounted cash flow methodologies or similar valuation techniques, and significant management judgment or estimation. We do not have any assets or liabilities that are valued using inputs identified under a Level 3 hierarchy as of March 31, 2018 and September 30, 2017.

The following tables represent financial assets that we measured at fair value on a recurring basis at March 31, 2018 and September 30, 2017:



March 31, 2018	Active Markets for Identical Instruments (Level 1)		Fair Value as of March 31, 2018
	(In thousands)
Assets:
Cash equivalents (1)	$	11,237	$	11,237
Marketable securities (2)	16,134		16,134
Total	$	27,371	$	27,371

September 30, 2017	Active Markets for Identical Instruments (Level 1)		Fair Value as of September 30, 2017
	(In thousands)
Assets:
Cash equivalents (1)	$	15,295	$	15,295
Marketable securities (2)	13,791		13,791
Total	$	29,086	$	29,086


(1)	Included in cash and cash equivalents on our condensed consolidated balance sheet at March 31, 2018 and September 30, 2017. Not included in these tables are cash deposits of $96.6 million and $90.3 million at March 31, 2018 and September 30, 2017, respectively.


(2)	Represents securities held under a supplemental retirement and savings plan for senior management employees, which are distributed upon termination or retirement of the employees. Included in marketable securities on our condensed consolidated balance sheet at March 31, 2018 and September 30, 2017.

Where applicable, we use quoted prices in active markets for identical assets or liabilities to determine fair value. This pricing applies to our Level 1 investments. To the extent quoted prices in active markets for assets or liabilities are not available, the valuation techniques used to measure the fair values of our financial assets incorporate market inputs, which include reported trades, broker/dealer quotes, benchmark yields, issuer spreads, benchmark securities and other inputs derived from or corroborated by observable market data. This methodology would apply to our Level 2 investments. We have not changed our valuation techniques in measuring the fair value of any financial assets and liabilities during the period.

For the fair value of our derivative instruments and senior notes, see Note 3 and Note 7, respectively.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Derivative Financial Instruments

6 Months Ended

Mar. 31, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Derivative Financial Instruments

We use derivative instruments to manage risks caused by fluctuations in foreign exchange rates. The primary objective of our derivative instruments is to protect the value of foreign-currency-denominated receivable and cash balances from the effects of volatility in foreign exchange rates that might occur prior to conversion to their respective functional currencies. We principally utilize foreign currency forward contracts, which enable us to buy and sell foreign currencies in the future at fixed exchange rates and economically offset changes in foreign exchange rates. We routinely enter into contracts to offset exposures denominated in the British pound, Euro, and Singapore dollar.

Foreign-currency-denominated receivable and cash balances are remeasured at foreign exchange rates in effect on the balance sheet date with the effects of changes in foreign exchange rates reported in other income (expense), net. The forward contracts are not designated as hedges and are marked to market through other income (expense), net. Fair value changes in the forward contracts help mitigate the changes in the value of the remeasured receivable and cash balances attributable to changes in foreign exchange rates. The forward contracts are short-term in nature and typically have average maturities at inception of less than three months.

The following tables summarize our outstanding foreign currency forward contracts, by currency, at March 31, 2018 and September 30, 2017:



	March 31, 2018
	Contract Amount				Fair Value
	Foreign Currency		US$		US$
	(In thousands)
Sell foreign currency:
Euro (EUR)	EUR	5,250	$	6,506	$	—
Buy foreign currency:
British pound (GBP)	GBP	6,556	$	9,250	$	—
Singapore dollar (SGD)	SGD	8,363	$	6,400	$	—



	September 30, 2017
	Contract Amount				Fair Value
	Foreign Currency		US$		US$
	(In thousands)
Sell foreign currency:
Euro (EUR)	EUR	5,050	$	5,968	$	—
Buy foreign currency:
British pound (GBP)	GBP	9,341	$	12,500	$	—

The foreign currency forward contracts were entered into on March 31, 2018 and September 30, 2017, respectively; therefore, their fair value was $0 on each of these dates.

Gains (losses) on derivative financial instruments are recorded in our condensed consolidated statements of income and comprehensive income as a component of other income (expense), net, and consisted of the following:



	Quarter Ended March 31,				Six Months Ended March 31,
	2018		2017		2018		2017
	(In thousands)
Gains (losses) on foreign currency forward contracts	$	425	$	55	$	619	$	(505	)

Goodwill and Intangible Assets

6 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

Amortization expense associated with our intangible assets, which has been reflected as a separate operating expense caption within the accompanying condensed consolidated statements of income and comprehensive income, consisted of the following:



	Quarter Ended March 31,				Six Months Ended March 31,
	2018		2017		2018		2017
	(In thousands)
Cost of revenues	$	615	$	1,687	$	1,321	$	3,373
Selling, general and administrative expenses	1,069		1,625		2,151		3,259
	$	1,684	$	3,312	$	3,472	$	6,632

Cost of revenues reflects our amortization of completed technology and selling, general and administrative expenses reflects our amortization of other intangible assets. Intangible assets, gross were $111.5 million and $114.5 million as of March 31, 2018 and September 30, 2017, respectively.

Estimated future intangible asset amortization expense associated with intangible assets existing at March 31, 2018 was as follows (in thousands):



Year Ended September 30,
2018 (excluding the six months ended March 31, 2018)	$	3,206
2019	6,207
2020	3,744
2021	2,463
2022	2,314
Thereafter	217
	$	18,151

The following table summarizes changes to goodwill during the six months ended March 31, 2018, both in total and as allocated to our segments:



	Applications		Scores		Decision Management Software		Total
	(In thousands)
Balance at September 30, 2017	$	588,288	$	146,648	$	69,478	$	804,414
Foreign currency translation adjustment	7,959		—		734		8,693
Balance at March 31, 2018	$	596,247	$	146,648	$	70,212	$	813,107

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Composition of Certain Financial Statement Captions

6 Months Ended

Mar. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Composition of Certain Financial Statement Captions

The following table summarizes property and equipment, and the related accumulated depreciation and amortization, at March 31, 2018 and September 30, 2017:



	March 31, 2018			September 30, 2017
	(In thousands)
Property and equipment	$	149,877		$	135,360
Less: accumulated depreciation and amortization	(104,766		)	(94,657		)
	$	45,111		$	40,703

Revolving Line of Credit	6 Months Ended
Revolving Line of Credit	Mar. 31, 2018
Debt Disclosure [Abstract]
Revolving Line of Credit	Revolving Line of Credit We have a $600 million unsecured revolving line of credit with a syndicate of banks that expires on December 30, 2019. Proceeds from the credit facility can be used for working capital and general corporate purposes and may also be used for the refinancing of existing debt, acquisitions and the repurchase of our common stock. Interest on amounts borrowed under the credit facility is based on (i) a base rate, which is the greater of (a) the prime rate, (b) the Federal Funds rate plus 0.500% and (c) the one-month LIBOR rate plus 1.000%, plus, in each case, an applicable margin, or (ii) an adjusted LIBOR rate plus an applicable margin. The applicable margin for base rate borrowings ranges from 0% to 0.875% and for LIBOR borrowings ranges from 1.000% to 1.875%, and is determined based on our consolidated leverage ratio. In addition, we must pay credit facility fees. The credit facility contains certain restrictive covenants including maintaining a minimum fixed charge ratio of 2.5 and a maximum consolidated leverage ratio of 3.0, subject to a step up to 3.5 following certain permitted acquisitions. The credit agreement also contains other covenants typical of unsecured facilities. As of March 31, 2018, we had $460.0 million in borrowings outstanding at a weighted average interest rate of 2.973%, of which $400.0 million was classified as a long-term liability and recorded in long-term debt within the accompanying condensed consolidated balance sheets. We were in compliance with all financial covenants under this credit facility as of March 31, 2018. Depending on market conditions, we may refinance some of our debt in 2018.

Senior Notes

6 Months Ended

Mar. 31, 2018

Debt Disclosure [Abstract]

Senior Notes

On May 7, 2008, we issued $275 million of senior notes in a private placement to a group of institutional investors (the “2008 Senior Notes”). The 2008 Senior Notes were issued in four series with maturities ranging from 5 to 10 years. The outstanding 2008 Senior Notes’ weighted average interest rate is 7.2% and the weighted average maturity is 10.0 years. On July 14, 2010, we issued $245 million of senior notes in a private placement to a group of institutional investors (the “2010 Senior Notes” and, with the 2008 Senior Notes, the “Senior Notes”). The 2010 Senior Notes were issued in four series with maturities ranging from 6 to 10 years. The outstanding 2010 Senior Notes’ weighted average interest rate is 5.6% and the weighted average maturity is 9.8 years. The Senior Notes require interest payments semi-annually and contain certain restrictive covenants, including the maintenance of consolidated net debt to consolidated EBITDA ratio and a fixed charge coverage ratio. The purchase agreements for the Senior Notes also contain certain covenants typical of unsecured facilities. As of March 31, 2018, we were in compliance with all financial covenants.

The following table presents the carrying amounts and fair values for the Senior Notes at March 31, 2018 and September 30, 2017:



	March 31, 2018						September 30, 2017
	Carrying Amounts			Fair Value			Carrying Amounts			Fair Value
	(In thousands)
The 2008 Senior Notes	$	131,000		$	131,527		$	131,000		$	134,250
The 2010 Senior Notes	113,000			116,601			113,000			119,106
Debt issuance costs	(132		)	(132		)	(199		)	(199		)
Total	$	243,868		$	247,996		$	243,801		$	253,157

We measure the fair value of the Senior Notes based on Level 2 inputs, which include quoted market prices and interest rate spreads of similar securities.

Restructuring Expenses

6 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

Restructuring Expenses

The following table summarizes our restructuring accruals related to facility closures and employee separation charges. The current portion and non-current portion is recorded in other accrued current liabilities and other long-term liabilities, respectively, within the accompanying condensed consolidated balance sheets. The balance for all the facilities charges will be paid by the end of fiscal 2020. The balance for all the employee separation costs was paid before the end of the second quarter of fiscal 2018.



	Accrual at			Cash Payments			Accrual at
	September 30, 2017			Cash Payments			March 31, 2018
	(In thousands)
Facilities charges	$	8,120		$	(1,417	)	$	6,703
Employee separation	185			(185		)	—
	8,305			$	(1,602	)	6,703
Less: current portion	(3,077		)				(3,592		)
Non-current	$	5,228					$	3,111

Income Taxes	6 Months Ended
Income Taxes	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes Effective Tax Rate The effective income tax rate was 20.9% and 24.3% during the quarters ended March 31, 2018 and 2017, respectively, and 20.3% and (1.9)% during the six months ended March 31, 2018 and 2017, respectively. The provision for income taxes during interim quarterly reporting periods is based on our estimates of the effective tax rates for the full fiscal year. The effective tax rate in any quarter can also be affected positively or negatively by adjustments that are required to be reported in the specific quarter of resolution. The effective tax rate for the six months ended March 31, 2018 was significantly impacted by recording the impact of the Tax Cuts and Jobs Act (the “Tax Act”), enacted on December 22, 2017 by the U.S. government. The Tax Act makes broad and complex changes to the U.S. tax code that will affect our fiscal year ended September 30, 2018, including, but not limited to, (1) reducing the U.S. federal corporate tax rate and (2) requiring a one-time transition tax on certain un-repatriated earnings of foreign subsidiaries that is payable over eight years. The Tax Act reduces the federal corporate tax rate to 21.0% effective January 1, 2018. In accordance with Section 15 of the Internal Revenue Code, we will utilize a blended rate of 24.5% for our fiscal 2018 tax year, by applying a prorated percentage of the number of days prior to and subsequent to the January 1, 2018 effective date. We recorded provisional charges for the re-measurement of the deferred tax assets of $5.6 million to our income tax expense related to long-term deferred tax assets and $3.0 million related to short-term deferred tax assets during the six months ended March 31, 2018. The Deemed Repatriation Transition Tax (the “Transition Tax”) is a tax on previously untaxed accumulated earnings and profits (“E&P”) of certain of our foreign subsidiaries. To determine the amount of the Transition Tax, we must determine, in addition to other factors, the amount of post-1986 E&P of the relevant subsidiaries, as well as the amount of non-U.S. income taxes paid on such earnings. As of March 31, 2018, we are able to make a reasonable estimate and recorded a provisional Transition Tax obligation of $4.9 million. On December 22, 2017, the SEC issued Staff Accounting Bulletin (“SAB 118”), which provides guidance on accounting for tax effects of the Tax Act. SAB 118 provides a measurement period that should not extend beyond one year from the Tax Act enactment date for companies to complete the accounting under ASC 740. In accordance with SAB 118, a company must reflect the income tax effects of those aspects of the Act for which the accounting under ASC 740 is complete. To the extent that a company’s accounting for certain income tax effects of the Tax Act is incomplete but it is able to determine a reasonable estimate, it must record a provisional estimate to be included in the financial statements. If a company cannot determine a provisional estimate to be included in the financial statements, it should continue to apply ASC 740 on the basis of the provision of the tax laws that were in effect immediately before the enactment of the Tax Act. While we are able to make reasonable estimates of the impact of the reduction in corporate rate and the deemed repatriation transition tax, the final impact of the Tax Act may differ from these estimates, due to, among other things, changes in our interpretations and assumptions, additional guidance that may be issued by the I.R.S., and actions we may take. We are continuing to gather additional information to determine the final impact. The total unrecognized tax benefit for uncertain tax positions is estimated to be $6.4 million and $6.5 million at March 31, 2018 and September 30, 2017, respectively. We recognize interest expense related to unrecognized tax benefits and penalties as part of the provision for income taxes in our condensed consolidated statements of income and comprehensive income. We have accrued interest of $0.5 million and $0.4 million related to unrecognized tax benefits as of March 31, 2018 and September 30, 2017, respectively.

Earnings per Share

6 Months Ended

Mar. 31, 2018

Earnings Per Share [Abstract]

Earnings per Share

The following table presents reconciliations for the numerators and denominators of basic and diluted earnings per share (“EPS”) for the quarters and six-month periods ended March 31, 2018 and 2017:



	Quarter Ended March 31,				Six Months Ended March 31,
	2018		2017		2018		2017
	(In thousands, except per share data)
Numerator for diluted and basic earnings per share:
Net Income	$	32,275	$	25,084	$	59,574	$	62,985
Denominator - share:
Basic weighted-average shares	29,985		31,017		30,032		31,003
Effect of dilutive securities	1,315		1,243		1,399		1,395
Diluted weighted-average shares	31,300		32,260		31,431		32,398
Earnings per share:
Basic	$	1.08	$	0.81	$	1.98	$	2.03
Diluted	$	1.03	$	0.78	$	1.90	$	1.94

We exclude the options to purchase shares of common stock in the computation of the diluted EPS where the exercise price of the options exceeds the average market price of our common stock as their inclusion would be antidilutive. There were approximately 19,000 and 34,000 options excluded for the quarters ended March 31, 2018 and 2017, respectively. There were approximately 11,000 and 17,000 options excluded for the six months ended March 31, 2018 and 2017, respectively.

Segment Information

6 Months Ended

Mar. 31, 2018

Segment Reporting [Abstract]

Segment Information

We are organized into the following three operating segments, each of which is a reportable segment, to align with internal management of our worldwide business operations based on product offerings.

•

Applications. This segment includes pre-configured decision management applications designed for a specific type of business problem or process — such as marketing, account origination, customer management, fraud, collections and insurance claims management — as well as associated professional services. These applications are available to our customers as on-premises software, and many are available as hosted, software-as-a-service (“SaaS”) applications through the FICO^® Analytic Cloud.

•

Scores. This segment includes our business-to-business scoring solutions, our myFICO^® solutions for consumers and associated professional services. Our scoring solutions give our clients access to analytics that can be easily integrated into their transaction streams and decision-making processes. Our scoring solutions are distributed through major credit reporting agencies, as well as services through which we provide our scores to clients directly.


•	Decision Management Software. This segment is composed of analytic and decision management software tools that clients can use to create their own custom decision management applications, our new FICO^® Decision Management Suite, as well as associated professional services. These tools are available to our customers as on-premises software or through the FICO^® Analytic Cloud.

Our Chief Executive Officer evaluates segment financial performance based on segment revenues and segment operating income. Segment operating expenses consist of direct and indirect costs principally related to personnel, facilities, consulting, travel and depreciation. Indirect costs are allocated to the segments generally based on relative segment revenues, fixed rates established by management based upon estimated expense contribution levels and other assumptions that management considers reasonable. We do not allocate broad-based incentive expense, share-based compensation expense, restructuring expense, amortization expense, various corporate charges and certain other income and expense measures to our segments. These income and expense items are not allocated because they are not considered in evaluating the segment’s operating performance. Our Chief Executive Officer does not evaluate the financial performance of each segment based on its respective assets, nor capital expenditures where depreciation amounts are allocated to the segments from their internal cost centers as described above.

The following tables summarize segment information for the quarters and six-month periods ended March 31, 2018 and 2017:



	Quarter Ended March 31, 2018
	Applications			Scores			Decision Management Software			Unallocated Corporate Expenses			Total
	(In thousands)
Segment revenues:
Transactional and maintenance	$	97,630		$	85,644		$	11,921		$	—		$	195,195
Professional services	38,516			682			6,880			—			46,078
License	10,553			1,584			4,448			—			16,585
Total segment revenues	146,699			87,910			23,249			—			257,858
Segment operating expense	(107,039		)	(16,411		)	(31,913		)	(33,493		)	(188,856		)
Segment operating income (loss)	$	39,660		$	71,499		$	(8,664	)	$	(33,493	)	69,002
Unallocated share-based compensation expense													(19,239		)
Unallocated amortization expense													(1,684		)
Operating income													48,079
Unallocated interest expense, net													(7,116		)
Unallocated other expense, net													(161		)
Income before income taxes													$	40,802
Depreciation expense	$	3,834		$	147		$	1,291		$	238		$	5,510



	Quarter Ended March 31, 2017
	Applications			Scores			Decision Management Software			Unallocated Corporate Expenses			Total
	(In thousands)
Segment revenues:
Transactional and maintenance	$	86,013		$	63,628		$	11,608		$	—		$	161,249
Professional services	32,640			994			7,650			—			41,284
License	15,684			811			9,350			—			25,845
Total segment revenues	134,337			65,433			28,608			—			228,378
Segment operating expense	(99,454		)	(14,484		)	(31,152		)	(25,223		)	(170,313		)
Segment operating income (loss)	$	34,883		$	50,949		$	(2,544	)	$	(25,223	)	58,065
Unallocated share-based compensation expense													(14,712		)
Unallocated amortization expense													(3,312		)
Operating income													40,041
Unallocated interest expense, net													(6,578		)
Unallocated other expense, net													(327		)
Income before income taxes													$	33,136
Depreciation expense	$	3,959		$	236		$	1,202		$	341		$	5,738




	Six Months Ended March 31, 2018
	Applications			Scores			Decision Management Software			Unallocated Corporate Expenses			Total
	(In thousands)
Segment revenues:
Transactional and maintenance	$	190,843		$	155,218		$	23,796		$	—		$	369,857
Professional services	73,369			960			14,375			—			88,704
License	23,896			1,647			9,075			—			34,618
Total segment revenues	288,108			157,825			47,246			—			493,179
Segment operating expense	(209,658		)	(32,298		)	(63,766		)	(60,253		)	(365,975		)
Segment operating income (loss)	$	78,450		$	125,527		$	(16,520	)	$	(60,253	)	127,204
Unallocated share-based compensation expense													(35,749		)
Unallocated amortization expense													(3,472		)
Operating income													87,983
Unallocated interest expense, net													(13,576		)
Unallocated other income, net													352
Income before income taxes													$	74,759
Depreciation expense	$	7,777		$	302		$	2,703		$	522		$	11,304




	Six Months Ended March 31, 2017
	Applications			Scores			Decision Management Software			Unallocated Corporate Expenses			Total
	(In thousands)
Segment revenues:
Transactional and maintenance	$	170,894		$	121,880		$	22,135		$	—		$	314,909
Professional services	66,981			1,515			16,331			—			84,827
License	31,227			1,420			15,595			—			48,242
Total segment revenues	269,102			124,815			54,061			—			447,978
Segment operating expense	(199,251		)	(27,803		)	(60,237		)	(49,856		)	(337,147		)
Segment operating income (loss)	$	69,851		$	97,012		$	(6,176	)	$	(49,856	)	110,831
Unallocated share-based compensation expense													(29,231		)
Unallocated amortization expense													(6,632		)
Operating income													74,968
Unallocated interest expense, net													(12,750		)
Unallocated other expense, net													(427		)
Income before income taxes													$	61,791
Depreciation expense	$	7,827		$	502		$	2,328		$	690		$	11,347

Contingencies	6 Months Ended
Contingencies	Mar. 31, 2018
Commitments and Contingencies Disclosure [Abstract]
Contingencies	Contingencies We are in disputes with certain customers regarding amounts owed in connection with the sale of certain of our products and services. We also have had claims asserted by former employees relating to compensation and other employment matters. We are also involved in various other claims and legal actions arising in the ordinary course of business. We record litigation accruals for legal matters which are both probable and estimable. For legal proceedings for which there is a reasonable possibility of loss (meaning those losses for which the likelihood is more than remote but less than probable), we have determined we do not have material exposure on an aggregate basis.

Nature of Business (Policies)

6 Months Ended

Mar. 31, 2018

Accounting Policies [Abstract]

Fair Isaac Corporation

Principles of Consolidation and Basis of Presentation

The condensed consolidated financial statements include the accounts of FICO and its subsidiaries. All intercompany accounts and transactions have been eliminated.

Use of Estimates

New Accounting Pronouncements

We are continuing to assess the impact of adopting Topic 606 on our consolidated financial statements and believe the new standard will impact the following policies and disclosures:

•


•	Presentation of contract balances. Under the new standard, when we enter into noncancellable contracts that provide unconditional rights to payment from our customers for services that we have not yet completed providing or services we will provide in the near future, we expect to present the unconditional rights as receivables, regardless of whether cash has been received from customers;


•	Required disclosures including information about remaining transaction price and when we expect to recognize revenue; and


•	Accounting for commissions under the new standard will result in the deferral of incremental commission costs for obtaining contracts.

We do not currently expect Topic 606 to have a significant effect on the timing of revenue recognition for our maintenance or professional services revenues, or SaaS contracts.

Fair Value Measurements (Tables)

6 Months Ended

Mar. 31, 2018

Fair Value Disclosures [Abstract]

Financial Assets Measured on a Recurring Basis

The following tables represent financial assets that we measured at fair value on a recurring basis at March 31, 2018 and September 30, 2017:



March 31, 2018	Active Markets for Identical Instruments (Level 1)		Fair Value as of March 31, 2018
	(In thousands)
Assets:
Cash equivalents (1)	$	11,237	$	11,237
Marketable securities (2)	16,134		16,134
Total	$	27,371	$	27,371

September 30, 2017	Active Markets for Identical Instruments (Level 1)		Fair Value as of September 30, 2017
	(In thousands)
Assets:
Cash equivalents (1)	$	15,295	$	15,295
Marketable securities (2)	13,791		13,791
Total	$	29,086	$	29,086


(1)	Included in cash and cash equivalents on our condensed consolidated balance sheet at March 31, 2018 and September 30, 2017. Not included in these tables are cash deposits of $96.6 million and $90.3 million at March 31, 2018 and September 30, 2017, respectively.


(2)	Represents securities held under a supplemental retirement and savings plan for senior management employees, which are distributed upon termination or retirement of the employees. Included in marketable securities on our condensed consolidated balance sheet at March 31, 2018 and September 30, 2017.

Derivative Financial Instruments (Tables)

6 Months Ended

Mar. 31, 2018

Derivative Instruments and Hedging Activities Disclosure [Abstract]

Summary of Outstanding Foreign Currency Forward Contracts

The following tables summarize our outstanding foreign currency forward contracts, by currency, at March 31, 2018 and September 30, 2017:



	March 31, 2018
	Contract Amount				Fair Value
	Foreign Currency		US$		US$
	(In thousands)
Sell foreign currency:
Euro (EUR)	EUR	5,250	$	6,506	$	—
Buy foreign currency:
British pound (GBP)	GBP	6,556	$	9,250	$	—
Singapore dollar (SGD)	SGD	8,363	$	6,400	$	—



	September 30, 2017
	Contract Amount				Fair Value
	Foreign Currency		US$		US$
	(In thousands)
Sell foreign currency:
Euro (EUR)	EUR	5,050	$	5,968	$	—
Buy foreign currency:
British pound (GBP)	GBP	9,341	$	12,500	$	—

Losses on Derivative Financial Instruments



	Quarter Ended March 31,				Six Months Ended March 31,
	2018		2017		2018		2017
	(In thousands)
Gains (losses) on foreign currency forward contracts	$	425	$	55	$	619	$	(505	)

Goodwill and Intangible Assets (Tables)

6 Months Ended

Mar. 31, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Amortization Expense



	Quarter Ended March 31,				Six Months Ended March 31,
	2018		2017		2018		2017
	(In thousands)
Cost of revenues	$	615	$	1,687	$	1,321	$	3,373
Selling, general and administrative expenses	1,069		1,625		2,151		3,259
	$	1,684	$	3,312	$	3,472	$	6,632

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense

Estimated future intangible asset amortization expense associated with intangible assets existing at March 31, 2018 was as follows (in thousands):



Year Ended September 30,
2018 (excluding the six months ended March 31, 2018)	$	3,206
2019	6,207
2020	3,744
2021	2,463
2022	2,314
Thereafter	217
	$	18,151

Schedule of Goodwill

The following table summarizes changes to goodwill during the six months ended March 31, 2018, both in total and as allocated to our segments:



	Applications		Scores		Decision Management Software		Total
	(In thousands)
Balance at September 30, 2017	$	588,288	$	146,648	$	69,478	$	804,414
Foreign currency translation adjustment	7,959		—		734		8,693
Balance at March 31, 2018	$	596,247	$	146,648	$	70,212	$	813,107

Composition of Certain Financial Statement Captions (Tables)

6 Months Ended

Mar. 31, 2018

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Summary of Property and Equipment

The following table summarizes property and equipment, and the related accumulated depreciation and amortization, at March 31, 2018 and September 30, 2017:



	March 31, 2018			September 30, 2017
	(In thousands)
Property and equipment	$	149,877		$	135,360
Less: accumulated depreciation and amortization	(104,766		)	(94,657		)
	$	45,111		$	40,703

Senior Notes (Tables)

6 Months Ended

Mar. 31, 2018

Debt Disclosure [Abstract]

Carrying Amounts and Fair Values of Senior Notes

The following table presents the carrying amounts and fair values for the Senior Notes at March 31, 2018 and September 30, 2017:



	March 31, 2018						September 30, 2017
	Carrying Amounts			Fair Value			Carrying Amounts			Fair Value
	(In thousands)
The 2008 Senior Notes	$	131,000		$	131,527		$	131,000		$	134,250
The 2010 Senior Notes	113,000			116,601			113,000			119,106
Debt issuance costs	(132		)	(132		)	(199		)	(199		)
Total	$	243,868		$	247,996		$	243,801		$	253,157

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Topic 942
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
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-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=84159872&loc=d3e21521-112644

+ Details

Restructuring Expenses (Tables)

6 Months Ended

Mar. 31, 2018

Restructuring and Related Activities [Abstract]

Schedule of Restructuring Accruals



	Accrual at			Cash Payments			Accrual at
	September 30, 2017			Cash Payments			March 31, 2018
	(In thousands)
Facilities charges	$	8,120		$	(1,417	)	$	6,703
Employee separation	185			(185		)	—
	8,305			$	(1,602	)	6,703
Less: current portion	(3,077		)				(3,592		)
Non-current	$	5,228					$	3,111

Earnings per Share (Tables)	6 Months Ended
Earnings per Share (Tables)	Mar. 31, 2018
Earnings Per Share [Abstract]
Reconciliation of Numerators and Denominators of Basic and Diluted Earnings Per Share	The following table presents reconciliations for the numerators and denominators of basic and diluted earnings per share (“EPS”) for the quarters and six-month periods ended March 31, 2018 and 2017: