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Summary Of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2012

We derive revenues from three primary sources: (1) software licenses, (2) maintenance services and (3) consulting and training services. Revenue by type for 2012, 2011 and 2010 was as follows:



	Year ended September 30,
	2012		2011		2010
	(in thousands)
License revenue	$	348,394	$	342,121	$	296,021
Consulting and training services revenue	295,342		267,150		217,606
Maintenance revenue	611,943		557,678		496,422
Total revenue	$	1,255,679	$	1,166,949	$	1,010,049

Deferred Revenue

Deferred revenue consisted of the following:



	September 30,
	2012		2011
	(in thousands)
Deferred maintenance revenue	$	306,940	$	270,075
Deferred other service revenue	14,127		15,321
Deferred license revenue	6,462		8,928
Total deferred revenue	$	327,529	$	294,324

Financial Assets And Liabilities Measured At Fair Value On Recurring Basis

Our significant financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2012 and 2011 were as follows:



	September 30,
	2012		2011
	(in thousands)
Financial assets
Cash equivalents—Level 1 (1)	$	231,488	$	36,018
Forward contracts—Level 2	236		5,510
	$	231,724	$	41,528

(1) Money market funds and time deposits.

Financing Receivable Credit Quality Indicators

As of September 30, 2012 and September 30, 2011, respectively, none of these receivables were past due. Our credit risk assessment for financing receivables was as follows:



	September 30,
	2012		2011
	(in thousands)
S&P bond rating BBB-1 and above-Tier 1	$	34,017	$	38,575
Internal Credit Assessment-Tier 2	8,446		17,568
Internal Credit Assessment-Tier 3	—		1,798
Total financing receivables	$	42,463	$	57,941

Notional Amounts Of Outstanding Forward Contracts

As of September 30, 2012 and 2011, we had outstanding forward contracts with notional amounts equivalent to the following:



	September 30,
Currency Hedged	2012		2011
	(in thousands)
Canadian/U.S. Dollar	$	54,133	$	92,748
Euro/U.S. Dollar	53,716		65,773
British Pound/Euro	388		3,993
Chinese Renminbi/U.S. Dollar	3,666		19,973
Japanese Yen/U.S. Dollar	13,415		13,676
Swiss Franc/U.S. Dollar	—		9,419
All other	8,585		7,350
Total	$	133,903	$	212,932

Earnings Per Share Basic And Diluted

The following table presents the calculation for both basic and diluted EPS:



	Year ended September 30,
	2012			2011		2010
	(in thousands, except per share data)
Net income (loss)	$	(35,398	)	$	85,424	$	24,368
Weighted average shares outstanding	118,705			117,579		115,639
Dilutive effect of employee stock options, restricted shares and restricted stock units	—			3,395		4,286
Diluted weighted average shares outstanding	118,705			120,974		119,925
Basic earnings (loss) per share	$	(0.30	)	$	0.73	$	0.21
Diluted earnings (loss) per share	$	(0.30	)	$	0.71	$	0.20

- Definition

Tabular disclosure of the fair value measurement of assets and liabilities which includes [financial] instruments measured at fair value that are classified in stockholders' equity. Such assets and liabilities may be measured on a recurring or nonrecurring basis. The disclosures which may be required or desired include: (1) for assets and liabilities measured on a recurring basis, disclosure may include: (a) the fair value measurements at the reporting date; (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3); (c) for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (i) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (ii) purchases, sales, issuances, and settlements (net); (iii) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs); (d) the amount of the total gains or losses for the period in subparagraph (c) (i) above included in earnings (or changes in net assets) that are attributable to the change in unrealized gains or losses relating to those assets and liabilities still held at the reporting date and a description of where those unrealized gains or losses are reported in the statement of income (or activities); (e) the valuation technique(s) used to measure fair value and a discussion of changes in valuation techniques, if any, during the period and (2) for assets and liabilities that are measured at fair value on a nonrecurring basis (for example, impaired assets) disclosure may include, in addition to (a) above: (a) the reasons for the fair value measurements recorded; (b) the same as (b) above; (c) for fair value measurements using significant unobservable inputs (Level 3), a description of the inputs and the information used to develop the inputs; and (d) the valuation technique(s) used to measure fair value and a discussion of changes, if any, in the valuation technique(s) used to measure similar assets and/or liabilities in prior periods. Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19279-110258

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 33

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 107

-Paragraph 10

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 5

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19296-110258

Reference 6: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 7: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 6

-Footnote 4

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19190-110258

+ Details