Income Taxes (Tables)

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Schedule of Domestic and Foreign Pretax (Loss) Income from Continuing Operations

The domestic and foreign pretax (loss) income from continuing operations is as follows:

	Successor									Predecessor
	Fiscal Year Ended September 30, 2013			Fiscal Year Ended September 30, 2012			From July 20, 2011 through September 30, 2011			From October 1, 2010 through July 19, 2011
	(in millions)
Domestic	$	(73	)	$	(84	)	$	(24	)	$	(129	)
Foreign		(152	)		(24	)		(4	)		(19	)
Total	$	(225	)	$	(108	)	$	(28	)	$	(148	)

Current and Deferred Income Taxes

Current and deferred income taxes (tax benefits) provided are as follows:

	Successor									Predecessor
	Fiscal Year Ended September 30, 2013			Fiscal Year Ended September 30, 2012			From July 20, 2011 through September 30, 2011			From October 1, 2010 through July 19, 2011
	(in millions)
Federal:
Current	$	—		$	—		$	—		$	—
Deferred		(6	)		(8	)		1			(5	)
Foreign :
Current (a)		25			24			5			40
Deferred		(54	)		(18	)		(3	)		(10	)
U.S. State:
Current		13			3			—			2
Deferred		(9	)		—			—			—
Total	$	(31	)	$	1		$	3		$	27

(a) Includes cash withholding taxes of $9 million, $8 million, $3 million and $9 million for the fiscal year ended September 30, 2013 (Successor), for the fiscal year ended September 30, 2012 (Successor), for the period from July 20, 2011 to September 30, 2011 (Successor), for the period from October 1, 2010 to July 19, 2011 (Predecessor), respectively.

Differences between U.S. Federal Statutory Income Tax Rate of 35% and Income Taxes Provided

The differences between the U.S. federal statutory income tax rate of 35% and income taxes provided are as follows:

	Successor									Predecessor
	Fiscal Year Ended September 30, 2013			Fiscal Year Ended September 30, 2012			From July 20,  2011 through September 30, 2011			From October 1,  2010 through July 19, 2011
	(in millions)
Taxes on income at the U.S. federal statutory rate	$	(79	)	$	(37	)	$	(10	)	$	(52	)
U.S. state and local taxes		4			3			—			2
Foreign income taxed at different rates, including withholding taxes		15			13			3			18
Increase in valuation allowance		36			28			6			55
Release of valuation allowance		(1	)		(1	)		—			(11	)
Change in tax rates		(20	)		(6	)		—			—
Nondeductible transaction costs		13			—			4			13
Other		1			1			—			2
Total income tax (benefit) expense	$	(31	)	$	1		$	3		$	27

Significant Components of Company's Net Deferred Tax Assets/(Liabilities)

Significant components of the Company’s net deferred tax assets/(liabilities) are summarized below:

	Successor September 30, 2013			Successor September 30, 2012
	(in millions)
Deferred tax assets:
Allowances and reserves	$	44		$	39
Employee benefits and compensation		39			38
Other accruals		59			48
Long-term debt		—			42
Tax attribute carry forwards		518			418
Other		1			1
Total deferred tax assets		661			586
Valuation allowance		(296	)		(244	)
Net deferred tax assets		365			342
Deferred tax liabilities:
Depreciation, amortization and artist advances		(12	)		(16	)
Intangible assets		(749	)		(650	)
Total deferred tax liabilities		(761	)		(666	)
Net deferred tax liabilities	$	(396	)	$	(324	)

Reconciliation of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows (in millions):

Balance at September 30, 2010 (Predecessor)	$	10
Additions for current year tax positions		1
Additions for prior year tax positions		18
Subtractions for prior year tax positions		(18	)
Balance at July 19, 2011 (Predecessor)	$	11
Unrecognized tax benefits assigned in purchase price accounting	$	11
Additions for current year tax positions		—
Additions for prior year tax positions		—
Balance at September 30, 2011 (Successor)	$	11
Additions for current year tax positions		4
Additions for prior year tax positions		—
Subtractions for prior year tax positions		(1	)
Balance at September 30, 2012 (Successor)	$	14
Additions for current year tax positions		5
Additions for prior year tax positions		11
Subtractions for prior year tax positions		—
Balance at September 30, 2013 (Successor)	$	30