| Income Tax Disclosure [Abstract] | Period [Axis] |
|---|
2015-10-01 - 2016-09-30 |
|---|
Income Tax Disclosure [Abstract] | |
Summary of Income Tax Expense (Benefit) on Earnings from Continuing Operations |
Income tax expense (benefit) on earnings from continuing operations
consists of the following (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Year Ended
September 30, |
|
| |
|
2016 |
|
|
2015 |
|
|
2014 |
|
|
Current:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Federal
|
|
$ |
2,035 |
|
|
$ |
(5,474 |
) |
|
$ |
(8,560 |
) |
|
State
|
|
|
1,620 |
|
|
|
2,973 |
|
|
|
2,343 |
|
|
Deferred:
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Federal
|
|
|
(24,318 |
) |
|
|
9,760 |
|
|
|
5,582 |
|
|
State
|
|
|
(1,381 |
) |
|
|
190 |
|
|
|
(1,829 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
$ |
(22,044 |
) |
|
$ |
7,449 |
|
|
$ |
(2,464 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Reconciliation of Federal Statutory Rate to Effective Income Tax Rate Applied to Earnings from Continuing Operations Before Income Taxes |
A reconciliation of the federal statutory rate to the effective
income tax rate applied to earnings from continuing operations
before income taxes is as follows:
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Year Ended
September 30, |
|
| |
|
2016 |
|
|
2015 |
|
|
2014 |
|
|
Federal statutory rate
|
|
|
35.0 |
% |
|
|
35.0 |
% |
|
|
35.0 |
% |
|
State income taxes, net of federal income tax benefit
|
|
|
0.6 |
|
|
|
7.6 |
|
|
|
(344.4 |
) |
|
Nondeductible goodwill impairment charge
|
|
|
(3.3 |
) |
|
|
— |
|
|
|
— |
|
|
Nondeductible compensation
|
|
|
— |
|
|
|
— |
|
|
|
(2,430.2 |
) |
|
Nondeductible HIF
|
|
|
(3.9 |
) |
|
|
29.4 |
|
|
|
1,476.4 |
|
|
Excess cumulative stock-based compensation over recognized tax
benefit
|
|
|
0.0 |
|
|
|
1.6 |
|
|
|
1,238.9 |
|
|
Capitalized transaction costs
|
|
|
0.0 |
|
|
|
3.1 |
|
|
|
— |
|
|
Other nondeductible expenses
|
|
|
(0.3 |
) |
|
|
3.0 |
|
|
|
324.4 |
|
|
Federal tax credits
|
|
|
0.4 |
|
|
|
(1.3 |
) |
|
|
(44.2 |
) |
|
Income attributable to non-controlling interests
|
|
|
2.8 |
|
|
|
(31.9 |
) |
|
|
(2,879.8 |
) |
|
Change in unrecognized tax benefits
|
|
|
0.5 |
|
|
|
(0.4 |
) |
|
|
217.9 |
|
|
Change in valuation allowance
|
|
|
(16.1 |
) |
|
|
6.9 |
|
|
|
580.3 |
|
|
Other items, net
|
|
|
0.2 |
|
|
|
(0.6 |
) |
|
|
88.2 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Provision for income taxes
|
|
|
15.9 |
% |
|
|
52.4 |
% |
|
|
(1,737.5 |
)% |
|
Summary of Items Comprising Deferred Tax Assets and Liabilities |
A summary of the items comprising deferred tax assets and
liabilities is as follows (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
September 30,
2016 |
|
|
September 30,
2015 |
|
| |
|
Assets |
|
|
Liabilities |
|
|
Assets |
|
|
Liabilities |
|
|
Depreciation and fixed asset basis differences
|
|
$ |
— |
|
|
$ |
99,985 |
|
|
$ |
— |
|
|
$ |
67,015 |
|
|
Amortization and intangible asset basis differences
|
|
|
— |
|
|
|
92,094 |
|
|
|
— |
|
|
|
110,517 |
|
|
Accrued other revenue
|
|
|
— |
|
|
|
9,277 |
|
|
|
— |
|
|
|
19,532 |
|
|
Accounts receivable
|
|
|
— |
|
|
|
3,774 |
|
|
|
1,018 |
|
|
|
— |
|
|
Professional liability
|
|
|
14,619 |
|
|
|
— |
|
|
|
13,787 |
|
|
|
— |
|
|
Deferred gain on sale-leaseback transaction
|
|
|
10,933 |
|
|
|
— |
|
|
|
11,844 |
|
|
|
— |
|
|
Accrued expenses and other liabilities
|
|
|
31,252 |
|
|
|
— |
|
|
|
20,094 |
|
|
|
— |
|
|
Basis differences attributable to non-controlling interests
|
|
|
16,035 |
|
|
|
— |
|
|
|
19,169 |
|
|
|
— |
|
|
Deductible carryforwards and credits
|
|
|
66,966 |
|
|
|
— |
|
|
|
14,729 |
|
|
|
— |
|
|
Stock-based compensation
|
|
|
10,862 |
|
|
|
— |
|
|
|
8,952 |
|
|
|
— |
|
|
Other
|
|
|
774 |
|
|
|
2,623 |
|
|
|
7,369 |
|
|
|
2,738 |
|
|
Valuation allowance
|
|
|
(35,321 |
) |
|
|
— |
|
|
|
(12,992 |
) |
|
|
— |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Total
|
|
$ |
116,120 |
|
|
$ |
207,753 |
|
|
$ |
83,970 |
|
|
$ |
199,802 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Summary of Activity of Company Total Amounts of Unrecognized Tax Benefits |
A summary of activity of the Company’s total amounts of
unrecognized tax benefits is as follows (in thousands):
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Year Ended
September 30, |
|
| |
|
2016 |
|
|
2015 |
|
|
2014 |
|
|
Unrecognized tax benefits at October 1
|
|
$ |
14,249 |
|
|
$ |
19,207 |
|
|
$ |
19,570 |
|
|
Additions resulting from tax positions taken in a prior period
|
|
|
— |
|
|
|
— |
|
|
|
811 |
|
|
Reductions resulting from tax positions taken in a prior period
|
|
|
(1,203 |
) |
|
|
(4,979 |
) |
|
|
(2,241 |
) |
|
Additions resulting from tax positions taken in the current
period
|
|
|
161 |
|
|
|
21 |
|
|
|
1,265 |
|
|
Reductions resulting from lapse of statute of limitations
|
|
|
— |
|
|
|
— |
|
|
|
(198 |
) |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Unrecognized tax benefits at September 30
|
|
$ |
13,207 |
|
|
$ |
14,249 |
|
|
$ |
19,207 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|