Cencora (COR) 10-Q 4 Aug 21 2021 Q3 Quarterly report Financial data

Cover

Cover - shares	9 Months Ended
	Jun. 30, 2021	Jul. 31, 2021
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2021
Document Transition Report	false
Entity File Number	1-16671
Entity Registrant Name	AMERISOURCEBERGEN CORP
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	23-3079390
Entity Address, Address Line One	1 West First Avenue
Entity Address, City or Town	Conshohocken,
Entity Address, State or Province	PA
Entity Address, Postal Zip Code	19428-1800
City Area Code	610
Local Phone Number	727-7000
Title of 12(b) Security	Common stock
Trading Symbol	ABC
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		207,787,116
Entity Central Index Key	0001140859
Amendment Flag	false
Document Fiscal Year Focus	2021
Document Fiscal Period Focus	Q3
Current Fiscal Year End Date	--09-30

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2021	Sep. 30, 2020
Current assets:
Cash and cash equivalents	$ 2,553,217	$ 4,597,746
Accounts receivable, less allowances for returns and credit losses: $1,320,465 as of June 30, 2021 and $1,417,308 as of September 30, 2020	17,695,170	13,846,301
Inventories	14,996,364	12,589,278
Right to recover assets	1,215,839	1,344,649
Income tax receivable	254,065	488,428
Prepaid expenses and other	545,111	189,300
Total current assets	37,259,766	33,055,702
Property and equipment, net	2,143,080	1,484,808
Goodwill	9,132,723	6,706,719
Other intangible assets	5,437,825	1,886,107
Deferred income taxes	289,040	361,640
Other assets	1,668,502	779,854
TOTAL ASSETS	55,930,936	44,274,830
Current liabilities:
Accounts payable	36,502,816	31,705,055
Accrued expenses and other	2,631,413	1,646,763
Short-term debt	455,609	501,259
Total current liabilities	39,589,838	33,853,077
Long-term debt	6,647,183	3,618,261
Accrued income taxes	283,735	284,845
Deferred income taxes	1,671,696	686,485
Accrued litigation liability	6,271,276	6,198,943
Other liabilities	1,058,767	472,855
Commitments and contingencies (Note 10)
Stockholders’ equity (deficit):
Common stock, $0.01 par value - authorized, issued, and outstanding: 600,000,000 shares, 290,343,806 shares, and 207,710,721 shares as of June 30, 2021, respectively, and 600,000,000 shares, 287,790,479 shares, and 204,226,465 shares as of September 30, 2020, respectively	2,903	2,878
Additional paid-in capital	5,412,586	5,081,776
Retained earnings	1,325,422	518,335
Accumulated other comprehensive loss	(233,238)	(108,830)
Treasury stock, at cost: 82,633,085 shares as of June 30, 2021 and 83,564,014 shares as of September 30, 2020	(6,469,711)	(6,513,083)
Total AmerisourceBergen Corporation stockholders' equity (deficit)	37,962	(1,018,924)
Noncontrolling interests	370,479	179,288
Total equity (deficit)	408,441	(839,636)
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY (DEFICIT)	$ 55,930,936	$ 44,274,830

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2021	Sep. 30, 2020
Statement of Financial Position [Abstract]
Allowances for returns and credit losses	$ 1,320,465	$ 1,417,308
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, authorized (shares)	600,000,000	600,000,000
Common stock, issued (shares)	290,343,806	287,790,479
Common stock, outstanding (shares)	207,710,721	204,226,465
Treasury stock (shares)	82,633,085	83,564,014

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Revenue	$ 53,405,695	$ 45,366,777	$ 155,076,422	$ 140,649,158
Cost of goods sold	51,517,489	44,141,061	150,202,605	136,804,121
Gross profit	1,888,206	1,225,716	4,873,817	3,845,037
Operating expenses:
Distribution, selling, and administrative	913,414	666,885	2,378,563	2,046,251
Depreciation	82,320	69,594	231,535	208,634
Amortization	44,781	25,821	95,916	85,091
Employee severance, litigation, and other	226,964	58,585	375,501	165,626
Impairment of PharMEDium assets	0	0	0	361,652
Operating income	620,727	404,831	1,792,302	977,783
Other (income) loss, net	(4,141)	1,073	4,901	2,806
Interest expense, net	51,338	37,748	119,478	103,176
Loss on early retirement of debt	0	22,175	0	22,175
Income before income taxes	573,530	343,835	1,667,923	849,626
Income tax expense (benefit)	278,082	56,567	559,763	(595,321)
Net income	295,448	287,268	1,108,160	1,444,947
Net (income) loss attributable to noncontrolling interests	(3,326)	2,171	(5,926)	(7,591)
Net income attributable to AmerisourceBergen Corporation	$ 292,122	$ 289,439	$ 1,102,234	$ 1,437,356
Earnings per share:
Basic (usd per share)	$ 1.42	$ 1.42	$ 5.37	$ 7.01
Diluted (usd per share)	$ 1.40	$ 1.41	$ 5.31	$ 6.95
Weighted average common shares outstanding:
Basic (shares)	206,156	203,654	205,255	205,017
Diluted (shares)	208,912	205,544	207,679	206,714
Cash dividends declared per share of common stock (usd per share)	$ 0.44	$ 0.42	$ 1.32	$ 1.24

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 295,448	$ 287,268	$ 1,108,160	$ 1,444,947
Other comprehensive (loss) income
Foreign currency translation adjustments	(154,075)	3,181	(114,136)	(27,224)
Other	0	(690)	0	(656)
Total other comprehensive (loss) income	(154,075)	2,491	(114,136)	(27,880)
Total comprehensive income	141,373	289,759	994,024	1,417,067
Comprehensive (income) loss attributable to noncontrolling interests	(13,241)	3,824	(16,198)	3,590
Comprehensive income attributable to AmerisourceBergen Corporation	$ 128,132	$ 293,583	$ 977,826	$ 1,420,657

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Adoption of ASC	Common Stock	Additional Paid-in Capital	Retained Earnings	Retained EarningsAdoption of ASC	Accumulated Other Comprehensive Loss	Treasury Stock	Noncontrolling Interests	Noncontrolling InterestsAdoption of ASC
Beginning balance at Sep. 30, 2019	$ 2,993,206	$ 35,138	$ 2,853	$ 4,850,142	$ 4,235,491	$ 35,138	$ (111,965)	$ (6,097,604)	$ 114,289
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	1,444,947				1,437,356				7,591
Other comprehensive (loss) income	(27,880)						(16,699)		(11,181)
Cash dividends	(256,764)				(256,764)
Exercises of stock options	137,748		18	137,730
Share-based compensation expense	57,579			57,579
Purchases of common stock	(405,692)							(405,692)
Employee tax withholdings related to restricted share vesting	(9,660)							(9,660)
Other	(671)		4	(675)
Ending balance at Jun. 30, 2020	3,967,951		2,875	5,044,776	5,451,221		(128,664)	(6,512,956)	110,699
Beginning balance at Mar. 31, 2020	3,705,113		2,868	4,972,109	5,248,005		(132,808)	(6,499,584)	114,523
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	287,268				289,439				(2,171)
Other comprehensive (loss) income	2,491						4,144		(1,653)
Cash dividends	(86,223)				(86,223)
Exercises of stock options	60,991		7	60,984
Share-based compensation expense	11,816			11,816
Purchases of common stock	(13,297)							(13,297)
Employee tax withholdings related to restricted share vesting	(75)							(75)
Other	(133)			(133)
Ending balance at Jun. 30, 2020	3,967,951		2,875	5,044,776	5,451,221		(128,664)	(6,512,956)	110,699
Beginning balance at Sep. 30, 2020	(839,636)	$ (24,094)	2,878	5,081,776	518,335	$ (21,106)	(108,830)	(6,513,083)	179,288	$ (2,988)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	1,108,160				1,102,234				5,926
Other comprehensive (loss) income	(114,136)						(124,408)		10,272
Cash dividends	(274,041)				(274,041)
Exercises of stock options	164,297		18	164,279
Share-based compensation expense	81,465			81,465
Equity consideration issued for acquisition of Alliance Healthcare (Note 2)	235,141			86,089				149,052
Acquisition of Alliance Healthcare (Note 2)	178,264								178,264
Purchases of common stock	(82,150)							(82,150)
Employee tax withholdings related to restricted share vesting	(23,530)							(23,530)
Other	(1,299)		7	(1,023)					(283)
Ending balance at Jun. 30, 2021	408,441		2,903	5,412,586	1,325,422		(233,238)	(6,469,711)	370,479
Beginning balance at Mar. 31, 2021	(102,782)		2,900	5,278,379	1,124,976		(69,248)	(6,618,763)	178,974
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	295,448				292,122				3,326
Other comprehensive (loss) income	(154,075)						(163,990)		9,915
Cash dividends	(91,676)				(91,676)
Exercises of stock options	33,971		3	33,968
Share-based compensation expense	14,355			14,355
Equity consideration issued for acquisition of Alliance Healthcare (Note 2)	235,141			86,089				149,052
Acquisition of Alliance Healthcare (Note 2)	178,264								178,264
Other	(205)			(205)
Ending balance at Jun. 30, 2021	$ 408,441		$ 2,903	$ 5,412,586	$ 1,325,422		$ (233,238)	$ (6,469,711)	$ 370,479

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020	Sep. 30, 2019
Statement of Stockholders' Equity [Abstract]
Accounting Standards Update [Extensible List]					us-gaap:AccountingStandardsUpdate201613Member	us-gaap:AccountingStandardsUpdate201602Member
Cash dividends (in dollars per share)	$ 0.44	$ 0.42	$ 1.32	$ 1.24

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
OPERATING ACTIVITIES
Net income	$ 1,108,160	$ 1,444,947
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, including amounts charged to cost of goods sold	237,854	215,195
Amortization, including amounts charged to interest expense	102,635	93,758
Provision for credit losses	13,533	25,409
Provision (benefit) for deferred income taxes	303,637	(7,199)
Share-based compensation	81,465	57,579
LIFO (credit) expense	(160,565)	43,195
Impairment of PharMEDium assets	0	361,652
Loss on early retirement of debt	0	22,175
Other, net	21,394	10,241
Changes in operating assets and liabilities, excluding the effects of acquisitions:
Accounts receivable	(116,845)	(436,237)
Inventories	(594,708)	(910,828)
Income taxes receivable	234,362	(590,165)
Prepaid expenses and other assets	86,540	28,757
Accounts payable	242,419	824,105
Income taxes payable	(44,791)	(97,093)
Accrued expenses and other liabilities	69,346	(177,683)
Long-term accrued litigation liability	72,333	0
NET CASH PROVIDED BY OPERATING ACTIVITIES	1,656,769	907,808
INVESTING ACTIVITIES
Capital expenditures	(273,407)	(251,101)
Cost of acquired companies, net of cash acquired	5,536,717	0
Cost of equity investments	(162,620)	(34,830)
Other, net	2,516	7,824
NET CASH USED IN INVESTING ACTIVITIES	(5,970,228)	(278,107)
FINANCING ACTIVITIES
Senior notes and other loan borrowings	3,165,184	590,106
Loan repayments	(550,345)	(568,032)
Borrowings under revolving and securitization credit facilities	4,617,858	116,946
Repayments under revolving and securitization credit facilities	(4,612,382)	(149,980)
Payment of premium on early retirement of debt	0	(21,448)
Purchases of common stock	(82,150)	(420,449)
Exercises of stock options	164,297	137,748
Cash dividends on common stock	(274,041)	(256,764)
Tax withholdings related to restricted share vesting	(23,530)	(9,660)
Other	(7,435)	(2,090)
NET CASH PROVIDED BY (USED IN) FINANCING ACTIVITIES	2,397,456	(583,623)
(DECREASE) INCREASE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH	(1,916,003)	46,078
Cash, cash equivalents, and restricted cash at beginning of period	4,597,746	3,374,194
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT END OF PERIOD	$ 2,681,743	$ 3,420,272

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Summary of Significant Accounting Policies Basis of Presentation The accompanying financial statements present the consolidated financial position, results of operations, and cash flows of AmerisourceBergen Corporation and its subsidiaries, including less-than-wholly-owned subsidiaries in which AmerisourceBergen Corporation has a controlling financial interest (the "Company"), as of the dates and for the periods indicated. All significant intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP") for interim financial information, the instructions to Form 10-Q, and Rule 10-01 of Regulation S-X. In the opinion of management, all adjustments (consisting only of normal recurring accruals, except as otherwise disclosed herein) considered necessary to present fairly the financial position as of June 30, 2021 and the results of operations and cash flows for the interim periods ended June 30, 2021 and 2020 have been included. Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP, but which are not required for interim reporting purposes, have been omitted. The accompanying unaudited consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2020. The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes. Actual amounts could differ from these estimated amounts. Certain reclassifications have been made to prior-period amounts in order to conform to the current year presentation. Restricted Cash The Company's Alliance Healthcare (see Note 2) business is required to maintain certain cash deposits with banks mainly consisting of deposits restricted under contractual agency agreements and cash restricted by law and other obligations. The following represents a reconciliation of cash and cash equivalents in the Consolidated Balance Sheets to cash, cash equivalents, and restricted cash in the Consolidated Statements of Cash Flows: (amounts in thousands) June 30, September 30, (unaudited) Cash and cash equivalents $ 2,553,217 $ 4,597,746 Restricted cash (included in Prepaid Expenses and Other) 128,526 — Cash, cash equivalents, and restricted cash $ 2,681,743 $ 4,597,746 Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" ("ASU 2016-13"). ASU 2016-13 requires financial assets measured at amortized cost to be presented at the net amount expected to be collected. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the reported amounts. An entity must use judgment in determining the relevant information and estimation methods that are appropriate in its circumstances. ASU 2016-13 was effective for annual reporting periods beginning after December 15, 2019, including interim periods within those fiscal years, and a modified retrospective approach was required, with a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance was effective. The Company adopted ASU 2016-13 as of October 1, 2020. In connection with the adoption of ASU 2016-13, the Company recognized a $21.1 million, net of tax of $6.1 million, cumulative adjustment to retained earnings. The Company evaluates its receivables for risk of loss by grouping its receivables with similar risk characteristics. Expected losses are determined based on a combination of historical loss trends, current economic conditions, and forward-looking risk factors. Recently Issued Accounting Pronouncements Not Yet Adopted In December 2019, the FASB issued ASU No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes" ("ASU 2019-12"). ASU 2019-12 removes certain exceptions to the general principles in ASC 740 in order to reduce the cost and complexity of its application. ASU 2019-12 is effective for annual reporting periods beginning after December 15, 2020, including interim periods within those fiscal years, with certain amendments applied on a modified retrospective basis, with a cumulative-effect adjustment to retained earnings as of the beginning of the fiscal year of adoption, and others prospectively. Early adoption of this guidance is permitted, including the adoption in any interim period for public companies for periods for which financial statements have not yet been issued. The Company is currently evaluating the impact of adopting this new accounting guidance. As of June 30, 2021, there were no other recently-issued accounting standards that may have a material impact on the Company’s financial position, results of operations, cash flows, or notes to the financial statements upon their adoption.

Acquisition

Acquisition	9 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Acquisition	Acquisition On June 1, 2021, the Company acquired a majority of Walgreens Boots Alliance, Inc.'s ("WBA") Alliance Healthcare businesses ("Alliance Healthcare") for $6,602.0 million in cash, subject to certain purchase price adjustments, $229.1 million of the Company's common stock (2 million shares at the Company's June 1, 2021 opening stock price of $114.54 per share), $118.2 million of estimated accrued consideration, and $6.1 million of other equity consideration (the "Transaction"). The net cash payment was $5,536.7 million, as the Company acquired $922.0 million of cash and cash equivalents and $143.3 million of restricted cash. The shares issued were from the Company's treasury stock on a first-in, first-out basis and were originally purchased for $149.1 million. WBA’s operations in China, Italy, and Germany were not part of this Transaction. The Company funded the cash purchase price through a combination of cash on hand and new debt financing (see Note 6). The acquisition expands the Company's reach and solutions in pharmaceutical distribution and adds to the Company's depth and breadth of global manufacturer services. The purchase price has been preliminarily allocated to the underlying assets acquired and liabilities assumed based upon their estimated fair values at the date of the acquisition in the table that follows. The preliminary allocation is pending the finalization of the third-party appraisals of intangible assets and the corresponding deferred taxes, as well as the finalization of working capital account balances and lease right-of-use assets and liabilities. There can be no assurance that the estimated amounts recorded will represent the final purchase price allocation. (in thousands) Consideration Cash $ 6,602,020 Equity (2 million shares of AmerisourceBergen Corporation common stock) 229,080 Estimated accrued consideration 118,213 Other equity consideration 6,061 Fair value of total consideration $ 6,955,374 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and cash equivalents $ 921,995 Accounts receivable 3,703,895 Inventories 1,655,291 Prepaid expenses and other 381,888 Property and equipment 633,057 Goodwill 2,488,802 Other intangible assets 3,735,000 Other assets 496,443 Total assets acquired 14,016,371 Accounts payable (4,618,807) Accrued expenses and other (762,223) Short-term debt (353,420) Deferred income taxes (790,134) Other liabilities (358,149) Total liabilities assumed (6,882,733) Net assets acquired 7,133,638 Noncontrolling interest (178,264) Equity consideration (235,141) Estimated accrued consideration (118,213) Cash acquired, including restricted cash of $143,308 included in Prepaid Expenses and Other (1,065,303) Net cash paid $ 5,536,717 The estimated fair value of the intangible assets acquired of $3.7 billion and the estimated useful lives are as follows: (in thousands, except useful lives) Fair Value Weighted-Average Useful Life Customer relationships $ 3,327,000 18 Trade names 408,000 11 Total $ 3,735,000 Goodwill resulting from this acquisition is not expected to be deductible for income tax purposes. The fair value of the $178.3 million noncontrolling interest in Alliance Healthcare Egypt, a 50%-owned subsidiary, was estimated by applying income and market-based approaches. This fair value measurement is based on inputs that are not observable in the market and; therefore, represents a fair value measurement categorized within Level 3 of the fair value hierarchy. The Company incurred $88.8 million of acquisition-related costs in connection with this acquisition. These costs are included in Employee Severance, Litigation, and Other in the Company's Statements of Operations for the nine months ended June 30, 2021. The Company's consolidated results of operations since the acquisition date include Alliance Healthcare revenue of $1.9 billion and pretax earnings of $20.6 million. Alliance Healthcare's results of operations are included in Other within the Company's business segment information (see Note 13). Prior to August 18, 2021, the Company will file unaudited condensed combined pro forma financial statements combining the historical consolidated financial statements of the Company and Alliance Healthcare, as adjusted to give effect to the acquisition of Alliance Healthcare by the Company in a Current Report on Form 8-K. See Part II. Other Information-Item 1A. Risk Factors on page 38 of this Quarterly Report on Form 10-Q for additional risk factors related to our strategic transactions with WBA.

Variable Interest Entity

Variable Interest Entity	9 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entity	Variable Interest Entity The Company has substantial governance rights over Profarma Distribuidora de Produtos Farmacêuticos S.A. ("Profarma"), which allow it to direct the activities that significantly impact Profarma’s economic performance. As such, the Company consolidates the operating results of Profarma in its consolidated financial statements. The Company is not obligated to provide future financial support to Profarma. The following assets and liabilities of Profarma are included in the Company's Consolidated Balance Sheets: (in thousands) June 30, September 30, Cash and cash equivalents $ 35,498 $ 96,983 Accounts receivables, net 159,245 120,486 Inventories 209,911 144,059 Prepaid expenses and other 74,781 52,885 Property and equipment, net 31,017 23,584 Goodwill 82,309 82,309 Other intangible assets 71,886 73,543 Other long-term assets 74,629 53,513 Total assets $ 739,276 $ 647,362 Accounts payable $ 169,576 $ 141,147 Accrued expenses and other 39,901 34,415 Short-term debt 96,802 98,399 Long-term debt 67,828 44,144 Deferred income taxes 37,985 38,854 Other long-term liabilities 60,427 43,413 Total liabilities $ 472,519 $ 400,372

Income Taxes

Income Taxes	9 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes United Kingdom Tax Reform The United Kingdom ("UK") government delivered a Spring Budget in March 2021 that set out a plan to provide continuing support for jobs and businesses as the UK recovers from the COVID-19 pandemic. The UK government Finance Act 2021 includes a provision to increase the corporate tax rate from 19% to 25% beginning on April 1, 2023. As a result, the Company recognized a deferred tax expense of $127.6 million to increase its deferred tax liabilities for the change in the tax rate. Swiss Tax Reform In November 2020, the Canton of Bern approved its Budget 2021, which called for lowering its corporate income tax rate applicable to the Company’s Swiss operations effective October 1, 2020. As a result, the Company recognized a deferred tax expense to reduce its Swiss deferred tax asset for the change in tax rate. Other Information The Company files income tax returns in U.S. federal and state jurisdictions as well as various foreign jurisdictions. As of June 30, 2021, the Company had unrecognized tax benefits, defined as the aggregate tax effect of differences between tax return positions and the benefits recognized in the Company’s financial statements, of $512.8 million ($464.8 million, net of federal benefit). If recognized, $446.5 million of these tax benefits would have reduced income tax expense and the effective tax rate. Included in this amount is $22.8 million of interest and penalties, which the Company records in Income Tax Expense in the Company's Consolidated Statements of Operations. In the nine months ended June 30, 2021, unrecognized tax benefits increased by $14.5 million. Over the next 12 months, it is reasonably possible that tax authority audit resolutions and the expiration of statutes of limitations could result in a reduction of unrecognized tax benefits of approximately $16.8 million.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	9 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets The following is a summary of the changes in the carrying value of goodwill, by reportable segment, for the nine months ended June 30, 2021: (in thousands) Pharmaceutical Other Total Goodwill as of September 30, 2020 $ 4,852,775 $ 1,853,944 $ 6,706,719 Goodwill recognized in connection with acquisitions (see Note 2) — 2,488,802 2,488,802 Foreign currency translation — (62,798) (62,798) Goodwill as of June 30, 2021 $ 4,852,775 $ 4,279,948 $ 9,132,723 The following is a summary of other intangible assets: June 30, 2021 September 30, 2020 (in thousands) Weighted Average Remaining Useful Life Gross Accumulated Net Gross Accumulated Net Indefinite-lived trade names $ 685,470 $ — $ 685,470 $ 685,312 $ — $ 685,312 Finite-lived: Customer relationships 16 years 4,919,920 (648,733) 4,271,187 1,671,888 (565,372) 1,106,516 Trade names and other 12 years 610,507 (129,339) 481,168 210,394 (116,115) 94,279 Total other intangible assets $ 6,215,897 $ (778,072) $ 5,437,825 $ 2,567,594 $ (681,487) $ 1,886,107 Amortization expense for finite-lived intangible assets was $44.8 million and $25.8 million in the three months ended June 30, 2021 and 2020, respectively. Amortization expense for finite-lived intangible assets was $95.9 million and $85.1 million in the nine months ended June 30, 2021 and 2020, respectively. Amortization expense for finite-lived intangible assets is estimated to be $178.7 million in fiscal 2021, $330.3 million in fiscal 2022, $328.8 million in fiscal 2023, $327.1 million in fiscal 2024, $326.1 million in fiscal 2025, and $3,357.2 million thereafter.

Debt

Debt	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Debt	Debt Debt consisted of the following: (in thousands) June 30, September 30, Revolving credit note $ — $ — Term loan due in October 2020 — 399,982 Receivables securitization facility due 2022 350,000 350,000 364-day revolving credit facility — — Term loan due in June 2023 499,661 — Overdraft facility due 2024 (£10,000) — — Multi-currency revolving credit facility due 2024 — — $1,525,000, 0.737% senior notes due 2023 1,517,263 — $500,000, 3.400% senior notes due 2024 498,600 498,232 $500,000, 3.250% senior notes due 2025 497,499 496,990 $750,000, 3.450% senior notes due 2027 744,571 743,940 $500,000, 2.800% senior notes due 2030 494,585 494,045 $1,000,000, 2.700% senior notes due 2031 989,275 — $500,000, 4.250% senior notes due 2045 494,892 494,730 $500,000, 4.300% senior notes due 2047 492,955 492,755 Alliance Healthcare debt 354,975 — Nonrecourse debt 168,516 148,846 Total debt 7,102,792 4,119,520 Less AmerisourceBergen Corporation current portion — 399,982 Less Alliance Healthcare current portion 354,975 — Less nonrecourse current portion 100,634 101,277 Total, net of current portion $ 6,647,183 $ 3,618,261 Multi-Currency Revolving Credit Facility The Company has a $1.4 billion multi-currency senior unsecured revolving credit facility ("Multi-Currency Revolving Credit Facility"), which is scheduled to expire in September 2024, with a syndicate of lenders. Interest on borrowings under the Multi-Currency Revolving Credit Facility accrues at specified rates based on the Company’s debt rating and ranges from 70 basis points to 112.5 basis points over CDOR/LIBOR/EURIBOR/Bankers Acceptance Stamping Fee, as applicable (101.5 basis points over CDOR/LIBOR/EURIBOR/Bankers Acceptance Stamping Fee as of June 30, 2021) and from 0 basis points to 12.5 basis points over the alternate base rate and Canadian prime rate, as applicable. The Company pays facility fees to maintain the availability under the Multi-Currency Revolving Credit Facility at specified rates based on its debt rating, ranging from 5 basis points to 12.5 basis points, annually, of the total commitment (11 basis points as of June 30, 2021). The Company may choose to repay or reduce its commitments under the Multi-Currency Revolving Credit Facility at any time. The Multi-Currency Revolving Credit Facility contains covenants, including compliance with a financial leverage ratio test, as well as others that impose limitations on, among other things, indebtedness of subsidiaries and asset sales, with which the Company was compliant as of June 30, 2021. Commercial Paper Program The Company has a commercial paper program whereby it may from time to time issue short-term promissory notes in an aggregate amount of up to $1.4 billion at any one time. Amounts available under the program may be borrowed, repaid, and re-borrowed from time to time. The maturities on the notes will vary, but may not exceed 365 days from the date of issuance. The notes will bear interest, if interest bearing, or will be sold at a discount from their face amounts. The commercial paper program does not increase the Company’s borrowing capacity as it is fully backed by the Company’s Multi-Currency Revolving Credit Facility. There were no borrowings outstanding under the commercial paper program as of June 30, 2021. Receivables Securitization Facility The Company has a $1,450 million receivables securitization facility ("Receivables Securitization Facility"), which is scheduled to expire in September 2022. The Company has available to it an accordion feature whereby the commitment on the Receivables Securitization Facility may be increased by up to $250 million, subject to lender approval, for seasonal needs during the December and March quarters. Interest rates are based on prevailing market rates for short-term commercial paper or LIBOR, plus a program fee. The Company pays a customary unused fee at prevailing market rates, annually, to maintain the availability under the Receivables Securitization Facility. The Receivables Securitization Facility contains similar covenants to the Multi-Currency Revolving Credit Facility, with which the Company was compliant as of June 30, 2021. 364-Day Revolving Credit Facility In February 2021, the Company entered into an agreement pursuant to which it obtained a $1.0 billion senior secured revolving credit facility ("364-Day Revolving Credit Facility") with a syndicate of lenders, which is scheduled to expire 364 days after June 1, 2021, the closing of the acquisition of a majority of WBA's Alliance Healthcare businesses. Interest on borrowings under the 364-Day Revolving Credit Facility accrues at specified rates based on the Company's debt rating and ranges from 83.5 basis points to 125 basis points (104.5 basis points as of June 30, 2021) over LIBOR and from 0 basis points to 25 basis points (4.5 basis points as of June 30, 2021) over the alternate base rate. The Company pays facility fees to maintain availability under the 364-Day Revolving Credit Facility at specified rates based on its debt rating, ranging from 4 basis points to 12.5 basis points (8 basis points as of June 30, 2021), annually, of the total commitment. The Company may choose to repay or reduce its commitments under the 364-Day Revolving Credit Facility at any time. The 364-Day Revolving Credit Facility contains a feature whereby the Company has the option to convert to a term loan the outstanding borrowings under this facility. The 364-Day Revolving Credit Facility contains covenants, including compliance with a financial leverage ratio test, as well as others that impose limitations on, among other things, indebtedness of subsidiaries and asset sales, with which the Company was compliant as of June 30, 2021. Revolving Credit Note and Overdraft Facility The Company has an uncommitted, unsecured line of credit available to it pursuant to a revolving credit note ("Revolving Credit Note"). The Revolving Credit Note provides the Company with the ability to request short-term unsecured revolving credit loans from time to time in a principal amount not to exceed $75 million. The Revolving Credit Note may be decreased or terminated by the bank or the Company at any time without prior notice. The Company also has an uncommitted U.K. overdraft facility ("Overdraft Facility") to fund short-term normal trading cycle fluctuations related to its MWI business. In February 2021, the Company extended the Overdraft Facility to February 2024 and reduced the borrowing capacity from £30 million to £10 million. Term Loans The $400 million October 2018 Term Loan matured and was repaid in October 2020. In February 2021, the Company entered into a $1.0 billion variable-rate term loan (“February 2021 Term Loan”), which was available to be drawn on the closing date of the acquisition of a majority of WBA's Alliance Healthcare businesses. In April 2021, the Company reduced its commitment under the February 2021 Term Loan to $500 million. In June 2021, the Company borrowed $500 million under the February 2021 Term Loan to finance a portion of the June 2021 Alliance Healthcare acquisition. The February 2021 Term Loan matures in June 2023. The February 2021 Term Loan bears interest at a rate equal either to a base rate plus a margin, or LIBOR, plus a margin. The margin is based on the public debt ratings of the Company and ranges from 87.5 basis points to 137.5 basis points (112.5 basis points as of June 30, 2021) over LIBOR and 0 basis points to 37.5 basis points (12.5 basis points as of June 30, 2021) over a base rate. The February 2021 Term Loan contains similar covenants to the Multi-Currency Revolving Credit Facility, with which the Company was compliant as of June 30, 2021. Senior Notes In March 2021, the Company issued $1,525 million of 0.737% senior notes due March 15, 2023 (the "2023 Notes"). The 2023 Notes were sold at 100.00% of the principal amount. Interest on the 2023 Notes is payable semi-annually in arrears, commencing on September 15, 2021. In March 2021, the Company issued $1,000 million of 2.700% senior notes due March 15, 2031 (the "2031 Notes"). The 2031 Notes were sold at 99.79% of the principal amount and have an effective yield of 2.706%. Interest on the 2031 Notes is payable semi-annually in arrears, commencing on September 15, 2021. The 2023 Notes and 2031 Notes rank pari passu to the Company's other senior notes, the Multi-Currency Revolving Credit Facility, the Revolving Credit Note, the Overdraft Facility, and the 364-Day Revolving Credit Facility . The Company used the proceeds from the 2023 Notes and the 2031 Notes to finance a portion of the June 2021 Alliance Healthcare acquisition. Alliance Healthcare Debt Alliance Healthcare debt is comprised of uncommitted revolving credit facilities in various currencies with various rates, the majority of which is held in Egypt and Turkey. These facilities are used to fund its working capital needs. Nonrecourse Debt Nonrecourse debt is comprised of short-term and long-term debt belonging to the Brazil subsidiaries and is repaid solely from the Brazil subsidiaries' cash flows and such debt agreements provide that the repayment of the loans (and interest thereon) is secured solely by the capital stock, physical assets, contracts, and cash flows of the Brazil subsidiaries.

Stockholders' Equity and Earnin

Stockholders' Equity and Earnings per Share	9 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Stockholders' Equity and Earnings per Share	Stockholders’ Equity and Earnings per Share In October 2018, the Company's board of directors authorized a share repurchase program allowing the Company to purchase up to $1.0 billion of its outstanding shares of common stock, subject to market conditions. During the nine months ended June 30, 2021, the Company purchased 0.6 million shares of its common stock for a total of $55.5 million to complete its authorization under this program. In May 2020, the Company's board of directors authorized a share repurchase program allowing the Company to purchase up to $500 million of its outstanding shares of common stock, subject to market conditions. During the nine months ended June 30, 2021, the Company purchased 0.3 million shares of its common stock for a total of $26.6 million. As of June 30, 2021, the Company had $473.4 million of availability remaining under this program. Basic earnings per share is computed by dividing net income attributable to AmerisourceBergen Corporation by the weighted average number of shares of common stock outstanding during the periods presented. Diluted earnings per share is computed by dividing net income attributable to AmerisourceBergen Corporation by the weighted average number of shares of common stock outstanding, plus the dilutive effect of stock options and restricted stock units during the periods presented. The following illustrates the components of diluted weighted average shares outstanding for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Weighted average common shares outstanding - basic 206,156 203,654 205,255 205,017 Dilutive effect of stock options and restricted stock units 2,756 1,890 2,424 1,697 Weighted average common shares outstanding - diluted 208,912 205,544 207,679 206,714 The potentially dilutive stock options and restricted stock units that were antidilutive for the three and nine months ended June 30, 2021 were none and 0.1 million, respectively. The potentially dilutive stock options and restricted stock units that were antidilutive for the three and nine months ended June 30, 2020 were 2.5 million and 3.6 million, respectively.

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jun. 30, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions WBA owns more than 10% of the Company’s outstanding common stock and is, therefore, considered a related party. The Company operates under various agreements and arrangements with WBA, including a pharmaceutical distribution agreement pursuant to which the Company distributes pharmaceutical products to WBA and an agreement that provides the Company the ability to access favorable economic pricing and generic products through a generic purchasing services arrangement with Walgreens Boots Alliance Development GmbH (both through 2029) as well as a distribution agreement pursuant to which it will supply branded and generic pharmaceutical products to WBA’s Boots UK Ltd. subsidiary (through 2031). Revenue from the various agreements and arrangements with WBA was $16.4 billion and $48.9 billion in the three and nine months ended June 30, 2021, respectively. Revenue from the various agreements and arrangements with WBA was $15.2 billion and $47.0 billion in the three and nine months ended June 30, 2020, respectively. The Company’s receivable from WBA, net of incentives, was $6.7 billion and $6.6 billion as of June 30, 2021 and September 30, 2020, respectively.

Employee Severance, Litigation,

Employee Severance, Litigation, and Other	9 Months Ended
	Jun. 30, 2021
Restructuring and Related Activities [Abstract]
Employee Severance, Litigation, and Other	Employee Severance, Litigation, and Other The following illustrates the charges incurred by the Company relating to Employee Severance, Litigation, and Other for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Employee severance $ 6,720 $ 6,523 $ 6,720 $ 32,368 Litigation and opioid-related costs 153,225 31,369 227,275 86,850 Acquisition-related deal and integration costs 54,674 8,306 97,149 9,109 Business transformation efforts 14,654 9,443 37,738 26,937 Other restructuring costs, net (2,309) 2,944 6,619 10,362 Total employee severance, litigation, and other $ 226,964 $ 58,585 $ 375,501 $ 165,626 Employee severance in the three and nine months ended June 30, 2021 primarily relate to restructuring activities in the Company's Global Commercialization Services businesses. Employee severance in the nine months ended June 30, 2020 included costs primarily related to position eliminations resulting from the Company's decision to permanently exit the PharMEDium compounding business. Litigation and opioid-related costs in the three and nine months ended June 30, 2021 and 2020 related to legal fees in connection with opioid lawsuits and investigations. The three and nine months ended June 30, 2021 also included $124.3 million and $141.4 million, respectively, of accruals primarily related to the proposed opioid settlement (see Note 10). Acquisition-related deal and integration costs in the three and nine months ended June 30, 2021 primarily related to the June 2021 acquisition of Alliance Healthcare. Business transformation efforts in the three and nine months ended June 30, 2021 and 2020 primarily related to costs associated with reorganizing the Company to further align the organization to its customers' needs. The majority of these costs related to services provided by third-party consultants, including certain technology initiatives.

Legal Matters and Contingencies

Legal Matters and Contingencies	9 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Legal Matters and Contingencies	Legal Matters and Contingencies In the ordinary course of its business, the Company becomes involved in lawsuits, administrative proceedings, government subpoenas, government investigations, stockholder demands, and other disputes, including antitrust, commercial, product liability, intellectual property, regulatory, employment discrimination, and other matters. Significant damages or penalties may be sought from the Company in some matters, and some matters may require years for the Company to resolve. The Company records a reserve for these matters when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. For those matters for which the Company has not recognized a liability, the Company cannot predict the outcome of their impact on the Company as uncertainty remains with regard to whether such matters will proceed to trial, whether settlements will be reached, and the amount and terms of any such settlements. Outcomes may include settlements in significant amounts that are not currently estimable, limitations on the Company's conduct, the imposition of corporate integrity agreement obligations, consent decrees, and/or other civil and criminal penalties. From time to time, the Company is also involved in disputes with its customers, which the Company generally seeks to resolve through commercial negotiations. If negotiations are unsuccessful, the parties may litigate the dispute or otherwise attempt to settle the matter. With respect to the specific legal proceedings and claims described below, unless otherwise noted, the amount or range of possible losses is not reasonably estimable. There can be no assurance that the settlement, resolution, or other outcome of one or more matters, including the matters set forth below, during any subsequent reporting period will not have a material adverse effect on the Company's results of operations or cash flows for that period or on the Company's financial condition. Opioid Lawsuits and Investigations A significant number of counties, municipalities, and other governmental entities in a majority of U.S. states and Puerto Rico, as well as numerous states and tribes, have filed lawsuits in various federal, state and other courts against pharmaceutical wholesale distributors (including the Company and certain subsidiaries, such as AmerisourceBergen Drug Corporation ("ABDC") and H.D. Smith), pharmaceutical manufacturers, retail pharmacy chains, medical practices, and physicians relating to the distribution of prescription opioid pain medications. Other lawsuits regarding the distribution of prescription opioid pain medications have been filed by: third-party payors and similar entities; hospitals; hospital groups; and individuals, including cases styled as putative class actions. The lawsuits, which have been and continue to be filed in federal, state, and other courts, generally allege violations of controlled substance laws and various other statutes as well as common law claims, including negligence, public nuisance, and unjust enrichment, and seek equitable relief and monetary damages. An initial group of cases was consolidated for Multidistrict Litigation ("MDL") proceedings before the United States District Court for the Northern District of Ohio (the "Court") in December 2017. Additional cases have been, and will likely continue to be, transferred to the MDL. Further, in June 2018, the Court granted a motion permitting the United States, through the Department of Justice ("DOJ"), to participate in settlement discussions and as a friend of the Court by providing information to facilitate non-monetary remedies. In April 2018, the Court issued an order creating a litigation track, which includes dispositive motion practice, discovery, and trials in certain bellwether jurisdictions. In December 2018, the Court issued an order selecting two cases for a second bellwether discovery and trial track. In November 2019 and January 2020, the Court filed Suggestions of Remand with the Judicial Panel on Multidistrict Litigation that identified four cases filed against the Company, including the two cases in the second bellwether trial track, for potential transfer from the MDL back to federal courts in California, Oklahoma, and West Virginia for the completion of discovery, motion practice, and trial. All four cases have now been remanded to those federal district courts. The two consolidated cases in West Virginia commenced trial on May 3, 2021. The Oklahoma case, in which the plaintiff is the Cherokee Nation, is scheduled for trial in September 2022 . On January 26, 2021, the California case was stayed as to the Company and several other defendants. As such, there is no applicable trial date for that case. On July 21, 2021, the Company announced that it and the two other national pharmaceutical distributors have negotiated a comprehensive proposed settlement agreement that, if all conditions are satisfied, would result in the resolution of a substantial majority of opioid lawsuits filed by state and local governmental entities. The proposed settlement agreement and settlement process is subject to conditions and will not become effective unless and until the Company and the two other distributors each make separate independent determinations that (1) following a 30-day sign-on period, a sufficient number of “States” (including the District of Columbia and U.S. territories) have agreed to the proposed settlement agreement (the “Settling States”); and, subsequently, (2) following a 120-day sign-on period, a sufficient number of political subdivisions in the Settling States, including those that have not sued, have agreed to the proposed settlement agreement (or otherwise had their claims foreclosed). If these conditions are satisfied, a final settlement agreement based upon the terms contained in the proposed settlement agreement would become effective sixty (60) days after the distributors determine that there is sufficient participation by political subdivisions in the Settling States. The proposed settlement agreement provides for a settlement of up to approximately $21 billion, of which the Company's portion would be 31.0%. Pursuant to the proposed settlement agreement, the Company would pay up to approximately $6.4 billion over 18 years and comply with other requirements, including establishment of a clearinghouse that will consolidate data from all three national distributors. The exact payment amount will depend on several factors, including the participation rate of states and political subdivisions, the extent to which states take action to foreclose opioid lawsuits by political subdivisions (e.g., laws barring opioid lawsuits by political subdivisions), and the extent to which political subdivisions in Settling States file additional opioid lawsuits against the distributors after a settlement agreement becomes effective. West Virginia subdivisions and Native American tribes are not a part of this settlement process and the Company has been involved in separate negotiations with these groups. The settlement process does not contemplate participation by any non-governmental or non-political entities or individuals. While the proposed settlement agreement remains subject to contingencies that could impact whether the parties ultimately decide to move forward, the Company believes a comprehensive settlement is probable and its loss related thereto can be reasonably estimated. The Company recorded a charge of $6.6 billion in the fourth quarter of the fiscal year ended September 30, 2020 within Employee Severance, Litigation and Other in its Statement of Operations related to the settlement as well as other opioid-related litigation. The Company recorded an additional $124.3 million and $141.4 million accrual in the three and nine months ended June 30, 2021, respectively, in connection with negotiation of the proposed settlement agreement and related obligations and other opioid-related litigation. The Company currently estimates that $477.0 million will be paid prior to June 30, 2022, which is recorded in Accrued Expenses and Other on the Company’s Consolidated Balance Sheet and that $443.0 million of the total $477.0 million short-term liability will be paid into escrow on or prior to September 30, 2021. The escrow payment related to the proposed settlement agreement will be disbursed following the effective date of the settlement, or returned to the Company if the settlement does not become effective. The remaining long-term liability of $6.3 billion is recorded in Accrued Litigation Liability on the Company's Consolidated Balance Sheet. While the Company has accrued its estimated liability for this matter, it is unable to estimate the range of possible loss associated with these opioid litigation matters. Because loss contingencies are inherently unpredictable and unfavorable developments or resolutions can occur, the assessment is highly subjective and requires judgments about future events. The Company will regularly review these opioid litigation matters to determine whether its accrual is adequate. The amount of ultimate loss may differ materially from the $6.7 billion accrual. Until such time as all of the conditions to finalize the proposed settlement agreement are satisfied or the parties otherwise resolve the lawsuits, the Company will continue to litigate and prepare for trial in the cases pending in the MDL, those remanded from the MDL to federal district courts, as well as in state courts where lawsuits have been filed, and intends to continue to vigorously defend itself in all such cases. Since these matters are still developing, the Company is unable to predict the outcome, but the result of these lawsuits could include excessive monetary verdicts and/or injunctive relief that may affect the Company's operations. Further, any final settlement among parties may differ materially from the proposed settlement agreement. Notwithstanding the Company's total liability accrual of $6.7 billion, several cases filed in various state courts have trial dates scheduled in 2021 and later, although all such dates are subject to change. A trial in New York state for cases brought by Nassau and Suffolk Counties and the New York Attorney General against a variety of defendants, including the Company, which is not part of the MDL, commenced on June 28, 2021. On July 20, 2021, the Company and the two other distributors announced that they had reached an agreement to pay up to $1.179 billion in a settlement with the State of New York and participating subdivisions, including Nassau and Suffolk Counties, to resolve opioid-related claims, consistent with New York’s allocations under the proposed settlement agreement, as well as certain attorneys’ fees and costs. The Company's 31.0% share of the $1.179 billion settlement amount is a component of its overall $6.7 billion total liability accrual and a portion will be paid into escrow by September 30, 2021 and disbursed upon satisfaction of certain conditions including entry of a Consent Judgment. This escrow amount is also a component of the aforementioned $443.0 million payment to escrow. Under the settlement, claims in the New York state trial will be dismissed with prejudice as to the Company and the two other distributor defendants. A trial in Washington state court for a case brought by the Washington Attorney General against ABDC and certain other pharmaceutical wholesale distributors is scheduled to begin on September 7, 2021. A trial in Ohio state court for a case brought by the Ohio Attorney General against ABDC and certain other pharmaceutical wholesale distributors is scheduled to begin on September 20, 2021. Aside from those parties that have already filed suit, other entities, including additional attorneys general’s offices, counties, and cities in multiple states, may continue to file additional lawsuits or enforcement proceedings. The Company is vigorously defending itself in the pending lawsuits and intends to vigorously defend itself against any threatened lawsuits or enforcement proceedings. The Company has also received subpoenas, civil investigative demands, and other requests for information, requesting the production of documents regarding the distribution of prescription opioid pain medications from government agencies in other jurisdictions, including certain states. The Company has engaged in discussions with representatives from these government agencies regarding the requests and has been producing responsive documents. The Company cannot predict how these matters would be affected by a comprehensive nationwide settlement. Since July 2017, the Company has received subpoenas from several U.S. Attorney's Offices, including grand jury subpoenas from the U.S. Attorney's Office for the District of New Jersey ("USAO-NJ") and the U.S. Attorney's Office for the Eastern District of New York ("USAO-EDNY"). Those subpoenas request the production of a broad range of documents pertaining to the Company's distribution of controlled substances through its various subsidiaries, including ABDC, and its diversion control programs. The Company has been engaged in discussions with the various U.S. Attorney’s Offices, including the Health Care and Government Fraud Unit of the Criminal Division of the USAO-NJ, and has been producing documents in response to the subpoenas. Subpoenas, Ongoing Investigations, and Other Contingencies From time to time, the Company receives subpoenas or requests for information from various government agencies relating to the Company's business or to the business of a customer, supplier, or other industry participant. The Company's responses often require time and effort and can result in considerable costs being incurred. Most of these matters are resolved without incident; however, such subpoenas or requests can lead to the assertion of claims or the commencement of civil or criminal legal proceedings against the Company and other members of the healthcare industry, as well as to substantial settlements. In January 2017, the Company's subsidiary U.S. Bioservices Corporation ("U.S. Bio") received a subpoena for information from the USAO-EDNY relating to its activities in connection with billing for products and making returns of potential overpayments to government payers. A filed qui tam complaint related to the investigation was unsealed in April 2019 and the relator filed an amended complaint under seal in the U.S. District Court for the Eastern District of New York. In December 2019, the government filed a notice that it was declining to intervene. The court ordered that the relator's complaint against the Company, including subsidiaries AmerisourceBergen Specialty Group, LLC and U.S. Bio, be unsealed. The relator’s complaint alleged violations of the federal False Claims Act and the false claims acts of various states. The relator filed a second amended complaint, removing one state false claims act count. The Company filed a motion to dismiss the second amended complaint and all briefing on the motion was filed with the court on October 9, 2020 . On October 11, 2019, Teamsters Local 443 Health Services & Insurance Plan, St. Paul Electrical Construction Pension Plan, St. Paul Electrical Construction Workers Supplemental Pension Plan (2014 Restatement), Retirement Medical Funding Plan for the St. Paul Electrical Workers, and San Antonio Fire & Police Pension Fund filed a complaint for a purported derivative action in the Delaware Court of Chancery against the Company and certain of its current and former officers and directors (collectively, "Defendants"). The complaint alleges that the Defendants breached their fiduciary duties by failing to oversee the compliance by certain of the Company's subsidiaries (including the Company's former subsidiary Medical Initiatives, Inc. ("MII")) with federal regulations, allegedly resulting in the payment of fines and penalties in connection with the settlements with the USAO-EDNY in fiscal 2017 and 2018 that resolved claims arising from MII's pre-filled syringe program. In December 2019, Defendants filed a motion to dismiss the complaint. After briefing and oral argument, on August 24, 2020 the Delaware Court of Chancery denied Defendants' motion to dismiss. On September 24, 2020, the Board of Directors of the Company established a Special Litigation Committee to conduct an investigation concerning the plaintiffs’ allegations. On October 28, 2020, the Special Litigation Committee filed a motion to stay the litigation pending completion of its investigation. On November 10, 2020, the Delaware Court of Chancery granted the Special Litigation Committee’s motion to stay the litigation until May 9, 2021. On May 7, 2021, the Delaware Court of Chancery extended the stay through May 28, 2021. On May 22, 2021, the Special Litigation Committee and Company filed a Joint Motion for Entry of Order Under Delaware Rule of Evidence 510(f) and Permitting Confidential Filing (“Rule 510(f) Motion”). On May 25, 2021, the parties filed a Stipulation and Proposed Order Regarding Further Extension of the Stay and Briefing of Rule 510(f) Motion, in which the parties agreed that the Special Litigation Committee’s deadline to file its report would be extended until three business days after the Court rules on the Special Litigation Committee’s and Company’s Rule 510(f) Motion. The Court granted the parties’ stipulation and proposed order on May 26, 2021. The Plaintiffs opposed the Rule 510(f) Motion on May 28, 2021. On June 2, 2021, the Special Litigation Committee and Company filed a reply in support of the Rule 510(f) Motion, which remains pending. On July 17, 2020, CCAR Investments, Inc. filed a complaint for a purported derivative action in the United States District Court for the District of Delaware against the Company and certain of its current and former officers and directors (“CCAR Defendants”). The complaint alleges claims for breach of fiduciary duty, corporate waste and unjust enrichment allegedly arising from the Company’s controlled substance diversion control programs and violation of Section 14(a) of the Securities Exchange Act of 1934 . On August 14, 2020, the CCAR Defendants answered the complaint and filed a motion for judgment on the pleadings. On October 29, 2020 the parties filed a stipulation permitting CCAR Investments, Inc. to file an amended complaint on or before November 20, 2020. On December 4, 2020, the parties filed a stipulation staying the deadline for CCAR Investments, Inc. to file an amended complaint pending the Company’s production of certain documents to CCAR Investments, Inc. The Company’s production was completed on January 29, 2021 and the case remains stayed while the plaintiff completes its review. In December 2019, Reliable Pharmacy, together with other retail pharmacies and North Sunflower Medical Center, filed a civil antitrust complaint against multiple generic drug manufacturers, and also included claims against the Company, H.D. Smith, and other drug distributors and industry participants. The case is filed as a putative class action and plaintiffs purport to represent a class of drug purchasers including other retail pharmacies and healthcare providers. The case has been consolidated for multidistrict litigation proceedings before the United States District Court for the Eastern District of Pennsylvania. The complaint alleges that the Company and others in the industry participated in a conspiracy to fix prices, allocate markets and rig bids regarding generic drugs. In March 2020, the plaintiffs filed a further amended complaint. On July 15, 2020, the Company and other industry participants filed a motion to dismiss the complaint. The motion to dismiss is fully briefed and the parties are awaiting a ruling from the court. Antitrust Settlements

Litigation Settlements

Litigation Settlements	9 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
Litigation Settlements	Legal Matters and Contingencies In the ordinary course of its business, the Company becomes involved in lawsuits, administrative proceedings, government subpoenas, government investigations, stockholder demands, and other disputes, including antitrust, commercial, product liability, intellectual property, regulatory, employment discrimination, and other matters. Significant damages or penalties may be sought from the Company in some matters, and some matters may require years for the Company to resolve. The Company records a reserve for these matters when it is both probable that a liability has been incurred and the amount of the loss can be reasonably estimated. For those matters for which the Company has not recognized a liability, the Company cannot predict the outcome of their impact on the Company as uncertainty remains with regard to whether such matters will proceed to trial, whether settlements will be reached, and the amount and terms of any such settlements. Outcomes may include settlements in significant amounts that are not currently estimable, limitations on the Company's conduct, the imposition of corporate integrity agreement obligations, consent decrees, and/or other civil and criminal penalties. From time to time, the Company is also involved in disputes with its customers, which the Company generally seeks to resolve through commercial negotiations. If negotiations are unsuccessful, the parties may litigate the dispute or otherwise attempt to settle the matter. With respect to the specific legal proceedings and claims described below, unless otherwise noted, the amount or range of possible losses is not reasonably estimable. There can be no assurance that the settlement, resolution, or other outcome of one or more matters, including the matters set forth below, during any subsequent reporting period will not have a material adverse effect on the Company's results of operations or cash flows for that period or on the Company's financial condition. Opioid Lawsuits and Investigations A significant number of counties, municipalities, and other governmental entities in a majority of U.S. states and Puerto Rico, as well as numerous states and tribes, have filed lawsuits in various federal, state and other courts against pharmaceutical wholesale distributors (including the Company and certain subsidiaries, such as AmerisourceBergen Drug Corporation ("ABDC") and H.D. Smith), pharmaceutical manufacturers, retail pharmacy chains, medical practices, and physicians relating to the distribution of prescription opioid pain medications. Other lawsuits regarding the distribution of prescription opioid pain medications have been filed by: third-party payors and similar entities; hospitals; hospital groups; and individuals, including cases styled as putative class actions. The lawsuits, which have been and continue to be filed in federal, state, and other courts, generally allege violations of controlled substance laws and various other statutes as well as common law claims, including negligence, public nuisance, and unjust enrichment, and seek equitable relief and monetary damages. An initial group of cases was consolidated for Multidistrict Litigation ("MDL") proceedings before the United States District Court for the Northern District of Ohio (the "Court") in December 2017. Additional cases have been, and will likely continue to be, transferred to the MDL. Further, in June 2018, the Court granted a motion permitting the United States, through the Department of Justice ("DOJ"), to participate in settlement discussions and as a friend of the Court by providing information to facilitate non-monetary remedies. In April 2018, the Court issued an order creating a litigation track, which includes dispositive motion practice, discovery, and trials in certain bellwether jurisdictions. In December 2018, the Court issued an order selecting two cases for a second bellwether discovery and trial track. In November 2019 and January 2020, the Court filed Suggestions of Remand with the Judicial Panel on Multidistrict Litigation that identified four cases filed against the Company, including the two cases in the second bellwether trial track, for potential transfer from the MDL back to federal courts in California, Oklahoma, and West Virginia for the completion of discovery, motion practice, and trial. All four cases have now been remanded to those federal district courts. The two consolidated cases in West Virginia commenced trial on May 3, 2021. The Oklahoma case, in which the plaintiff is the Cherokee Nation, is scheduled for trial in September 2022 . On January 26, 2021, the California case was stayed as to the Company and several other defendants. As such, there is no applicable trial date for that case. On July 21, 2021, the Company announced that it and the two other national pharmaceutical distributors have negotiated a comprehensive proposed settlement agreement that, if all conditions are satisfied, would result in the resolution of a substantial majority of opioid lawsuits filed by state and local governmental entities. The proposed settlement agreement and settlement process is subject to conditions and will not become effective unless and until the Company and the two other distributors each make separate independent determinations that (1) following a 30-day sign-on period, a sufficient number of “States” (including the District of Columbia and U.S. territories) have agreed to the proposed settlement agreement (the “Settling States”); and, subsequently, (2) following a 120-day sign-on period, a sufficient number of political subdivisions in the Settling States, including those that have not sued, have agreed to the proposed settlement agreement (or otherwise had their claims foreclosed). If these conditions are satisfied, a final settlement agreement based upon the terms contained in the proposed settlement agreement would become effective sixty (60) days after the distributors determine that there is sufficient participation by political subdivisions in the Settling States. The proposed settlement agreement provides for a settlement of up to approximately $21 billion, of which the Company's portion would be 31.0%. Pursuant to the proposed settlement agreement, the Company would pay up to approximately $6.4 billion over 18 years and comply with other requirements, including establishment of a clearinghouse that will consolidate data from all three national distributors. The exact payment amount will depend on several factors, including the participation rate of states and political subdivisions, the extent to which states take action to foreclose opioid lawsuits by political subdivisions (e.g., laws barring opioid lawsuits by political subdivisions), and the extent to which political subdivisions in Settling States file additional opioid lawsuits against the distributors after a settlement agreement becomes effective. West Virginia subdivisions and Native American tribes are not a part of this settlement process and the Company has been involved in separate negotiations with these groups. The settlement process does not contemplate participation by any non-governmental or non-political entities or individuals. While the proposed settlement agreement remains subject to contingencies that could impact whether the parties ultimately decide to move forward, the Company believes a comprehensive settlement is probable and its loss related thereto can be reasonably estimated. The Company recorded a charge of $6.6 billion in the fourth quarter of the fiscal year ended September 30, 2020 within Employee Severance, Litigation and Other in its Statement of Operations related to the settlement as well as other opioid-related litigation. The Company recorded an additional $124.3 million and $141.4 million accrual in the three and nine months ended June 30, 2021, respectively, in connection with negotiation of the proposed settlement agreement and related obligations and other opioid-related litigation. The Company currently estimates that $477.0 million will be paid prior to June 30, 2022, which is recorded in Accrued Expenses and Other on the Company’s Consolidated Balance Sheet and that $443.0 million of the total $477.0 million short-term liability will be paid into escrow on or prior to September 30, 2021. The escrow payment related to the proposed settlement agreement will be disbursed following the effective date of the settlement, or returned to the Company if the settlement does not become effective. The remaining long-term liability of $6.3 billion is recorded in Accrued Litigation Liability on the Company's Consolidated Balance Sheet. While the Company has accrued its estimated liability for this matter, it is unable to estimate the range of possible loss associated with these opioid litigation matters. Because loss contingencies are inherently unpredictable and unfavorable developments or resolutions can occur, the assessment is highly subjective and requires judgments about future events. The Company will regularly review these opioid litigation matters to determine whether its accrual is adequate. The amount of ultimate loss may differ materially from the $6.7 billion accrual. Until such time as all of the conditions to finalize the proposed settlement agreement are satisfied or the parties otherwise resolve the lawsuits, the Company will continue to litigate and prepare for trial in the cases pending in the MDL, those remanded from the MDL to federal district courts, as well as in state courts where lawsuits have been filed, and intends to continue to vigorously defend itself in all such cases. Since these matters are still developing, the Company is unable to predict the outcome, but the result of these lawsuits could include excessive monetary verdicts and/or injunctive relief that may affect the Company's operations. Further, any final settlement among parties may differ materially from the proposed settlement agreement. Notwithstanding the Company's total liability accrual of $6.7 billion, several cases filed in various state courts have trial dates scheduled in 2021 and later, although all such dates are subject to change. A trial in New York state for cases brought by Nassau and Suffolk Counties and the New York Attorney General against a variety of defendants, including the Company, which is not part of the MDL, commenced on June 28, 2021. On July 20, 2021, the Company and the two other distributors announced that they had reached an agreement to pay up to $1.179 billion in a settlement with the State of New York and participating subdivisions, including Nassau and Suffolk Counties, to resolve opioid-related claims, consistent with New York’s allocations under the proposed settlement agreement, as well as certain attorneys’ fees and costs. The Company's 31.0% share of the $1.179 billion settlement amount is a component of its overall $6.7 billion total liability accrual and a portion will be paid into escrow by September 30, 2021 and disbursed upon satisfaction of certain conditions including entry of a Consent Judgment. This escrow amount is also a component of the aforementioned $443.0 million payment to escrow. Under the settlement, claims in the New York state trial will be dismissed with prejudice as to the Company and the two other distributor defendants. A trial in Washington state court for a case brought by the Washington Attorney General against ABDC and certain other pharmaceutical wholesale distributors is scheduled to begin on September 7, 2021. A trial in Ohio state court for a case brought by the Ohio Attorney General against ABDC and certain other pharmaceutical wholesale distributors is scheduled to begin on September 20, 2021. Aside from those parties that have already filed suit, other entities, including additional attorneys general’s offices, counties, and cities in multiple states, may continue to file additional lawsuits or enforcement proceedings. The Company is vigorously defending itself in the pending lawsuits and intends to vigorously defend itself against any threatened lawsuits or enforcement proceedings. The Company has also received subpoenas, civil investigative demands, and other requests for information, requesting the production of documents regarding the distribution of prescription opioid pain medications from government agencies in other jurisdictions, including certain states. The Company has engaged in discussions with representatives from these government agencies regarding the requests and has been producing responsive documents. The Company cannot predict how these matters would be affected by a comprehensive nationwide settlement. Since July 2017, the Company has received subpoenas from several U.S. Attorney's Offices, including grand jury subpoenas from the U.S. Attorney's Office for the District of New Jersey ("USAO-NJ") and the U.S. Attorney's Office for the Eastern District of New York ("USAO-EDNY"). Those subpoenas request the production of a broad range of documents pertaining to the Company's distribution of controlled substances through its various subsidiaries, including ABDC, and its diversion control programs. The Company has been engaged in discussions with the various U.S. Attorney’s Offices, including the Health Care and Government Fraud Unit of the Criminal Division of the USAO-NJ, and has been producing documents in response to the subpoenas. Subpoenas, Ongoing Investigations, and Other Contingencies From time to time, the Company receives subpoenas or requests for information from various government agencies relating to the Company's business or to the business of a customer, supplier, or other industry participant. The Company's responses often require time and effort and can result in considerable costs being incurred. Most of these matters are resolved without incident; however, such subpoenas or requests can lead to the assertion of claims or the commencement of civil or criminal legal proceedings against the Company and other members of the healthcare industry, as well as to substantial settlements. In January 2017, the Company's subsidiary U.S. Bioservices Corporation ("U.S. Bio") received a subpoena for information from the USAO-EDNY relating to its activities in connection with billing for products and making returns of potential overpayments to government payers. A filed qui tam complaint related to the investigation was unsealed in April 2019 and the relator filed an amended complaint under seal in the U.S. District Court for the Eastern District of New York. In December 2019, the government filed a notice that it was declining to intervene. The court ordered that the relator's complaint against the Company, including subsidiaries AmerisourceBergen Specialty Group, LLC and U.S. Bio, be unsealed. The relator’s complaint alleged violations of the federal False Claims Act and the false claims acts of various states. The relator filed a second amended complaint, removing one state false claims act count. The Company filed a motion to dismiss the second amended complaint and all briefing on the motion was filed with the court on October 9, 2020 . On October 11, 2019, Teamsters Local 443 Health Services & Insurance Plan, St. Paul Electrical Construction Pension Plan, St. Paul Electrical Construction Workers Supplemental Pension Plan (2014 Restatement), Retirement Medical Funding Plan for the St. Paul Electrical Workers, and San Antonio Fire & Police Pension Fund filed a complaint for a purported derivative action in the Delaware Court of Chancery against the Company and certain of its current and former officers and directors (collectively, "Defendants"). The complaint alleges that the Defendants breached their fiduciary duties by failing to oversee the compliance by certain of the Company's subsidiaries (including the Company's former subsidiary Medical Initiatives, Inc. ("MII")) with federal regulations, allegedly resulting in the payment of fines and penalties in connection with the settlements with the USAO-EDNY in fiscal 2017 and 2018 that resolved claims arising from MII's pre-filled syringe program. In December 2019, Defendants filed a motion to dismiss the complaint. After briefing and oral argument, on August 24, 2020 the Delaware Court of Chancery denied Defendants' motion to dismiss. On September 24, 2020, the Board of Directors of the Company established a Special Litigation Committee to conduct an investigation concerning the plaintiffs’ allegations. On October 28, 2020, the Special Litigation Committee filed a motion to stay the litigation pending completion of its investigation. On November 10, 2020, the Delaware Court of Chancery granted the Special Litigation Committee’s motion to stay the litigation until May 9, 2021. On May 7, 2021, the Delaware Court of Chancery extended the stay through May 28, 2021. On May 22, 2021, the Special Litigation Committee and Company filed a Joint Motion for Entry of Order Under Delaware Rule of Evidence 510(f) and Permitting Confidential Filing (“Rule 510(f) Motion”). On May 25, 2021, the parties filed a Stipulation and Proposed Order Regarding Further Extension of the Stay and Briefing of Rule 510(f) Motion, in which the parties agreed that the Special Litigation Committee’s deadline to file its report would be extended until three business days after the Court rules on the Special Litigation Committee’s and Company’s Rule 510(f) Motion. The Court granted the parties’ stipulation and proposed order on May 26, 2021. The Plaintiffs opposed the Rule 510(f) Motion on May 28, 2021. On June 2, 2021, the Special Litigation Committee and Company filed a reply in support of the Rule 510(f) Motion, which remains pending. On July 17, 2020, CCAR Investments, Inc. filed a complaint for a purported derivative action in the United States District Court for the District of Delaware against the Company and certain of its current and former officers and directors (“CCAR Defendants”). The complaint alleges claims for breach of fiduciary duty, corporate waste and unjust enrichment allegedly arising from the Company’s controlled substance diversion control programs and violation of Section 14(a) of the Securities Exchange Act of 1934 . On August 14, 2020, the CCAR Defendants answered the complaint and filed a motion for judgment on the pleadings. On October 29, 2020 the parties filed a stipulation permitting CCAR Investments, Inc. to file an amended complaint on or before November 20, 2020. On December 4, 2020, the parties filed a stipulation staying the deadline for CCAR Investments, Inc. to file an amended complaint pending the Company’s production of certain documents to CCAR Investments, Inc. The Company’s production was completed on January 29, 2021 and the case remains stayed while the plaintiff completes its review. In December 2019, Reliable Pharmacy, together with other retail pharmacies and North Sunflower Medical Center, filed a civil antitrust complaint against multiple generic drug manufacturers, and also included claims against the Company, H.D. Smith, and other drug distributors and industry participants. The case is filed as a putative class action and plaintiffs purport to represent a class of drug purchasers including other retail pharmacies and healthcare providers. The case has been consolidated for multidistrict litigation proceedings before the United States District Court for the Eastern District of Pennsylvania. The complaint alleges that the Company and others in the industry participated in a conspiracy to fix prices, allocate markets and rig bids regarding generic drugs. In March 2020, the plaintiffs filed a further amended complaint. On July 15, 2020, the Company and other industry participants filed a motion to dismiss the complaint. The motion to dismiss is fully briefed and the parties are awaiting a ruling from the court. Antitrust Settlements

Fair Value of Financial Instrum

Fair Value of Financial Instruments	9 Months Ended
	Jun. 30, 2021
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments	Fair Value of Financial Instruments The recorded amounts of the Company's cash and cash equivalents, accounts receivable, and accounts payable as of June 30, 2021 and September 30, 2020 approximate fair value based upon the relatively short-term nature of these financial instruments. Within Cash and Cash Equivalents, the Company had $644.0 million of investments in money market accounts as of June 30, 2021 and had $2,548.0 million of investments in money market accounts as of September 30, 2020. The fair value of the money market accounts was determined based upon unadjusted quoted prices in active markets for identical assets, otherwise known as Level 1 inputs. The recorded amount of long-term debt (see Note 6) and the corresponding fair value as of June 30, 2021 were $6,647.2 million and $7,008.3 million, respectively. The recorded amount of long-term debt and the corresponding fair value as of September 30, 2020 were $3,618.3 million and $4,026.4 million, respectively. The fair value of long-term debt was determined based upon inputs other than quoted prices, otherwise known as Level 2 inputs.

Business Segment Information

Business Segment Information	9 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Business Segment Information	Business Segment Information The Company is organized based upon the products and services it provides to its customers. The Company's operations are comprised of the Pharmaceutical Distribution Services reportable segment and other operating segments that are not significant enough to require separate reportable segment disclosure and, therefore, have been included in Other for the purpose of reportable segment presentation. Other consists of operating segments that focus on global commercialization services, animal health (MWI Animal Health), and international pharmaceutical wholesale and related service operations (Alliance Healthcare). The operating segments that focus on global commercialization services include AmerisourceBergen Consulting Services and World Courier. The following illustrates reportable and operating segment disaggregated revenue as required by Accounting Standards Codification 606 for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Pharmaceutical Distribution Services $ 49,312,013 $ 43,579,119 $ 146,905,854 $ 135,178,617 Other: MWI Animal Health 1,193,530 1,008,581 3,442,494 3,079,915 Alliance Healthcare 1,924,858 — 1,924,858 — Global Commercialization Services 1,009,878 801,952 2,905,960 2,454,195 Total Other 4,128,266 1,810,533 8,273,312 5,534,110 Intersegment eliminations (34,584) (22,875) (102,744) (63,569) Revenue $ 53,405,695 $ 45,366,777 $ 155,076,422 $ 140,649,158 Intersegment eliminations primarily represent the elimination of certain Pharmaceutical Distribution Services reportable segment sales to MWI Animal Health. The following illustrates reportable segment operating income for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Pharmaceutical Distribution Services $ 483,914 $ 426,643 $ 1,569,014 $ 1,381,434 Other 146,869 82,875 391,696 295,614 Intersegment eliminations (162) (1,996) (6,615) (2,575) Total segment operating income $ 630,621 $ 507,522 $ 1,954,095 $ 1,674,473 The following reconciles total segment operating income to income before income taxes for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Total segment operating income $ 630,621 $ 507,522 $ 1,954,095 $ 1,674,473 Gains from antitrust litigation settlements 147,432 — 147,432 8,546 LIFO credit (expense) 113,920 (6,061) 160,565 (43,195) PharMEDium remediation costs — — — (16,165) PharMEDium shutdown costs — (12,936) — (45,406) Contingent consideration adjustment — — — 12,153 Acquisition-related intangibles amortization (44,282) (25,109) (94,289) (85,345) Employee severance, litigation, and other (226,964) (58,585) (375,501) (165,626) Impairment of PharMEDium assets — — — (361,652) Operating income 620,727 404,831 1,792,302 977,783 Other (income) loss, net (4,141) 1,073 4,901 2,806 Interest expense, net 51,338 37,748 119,478 103,176 Loss on early retirement of debt — 22,175 — 22,175 Income before income taxes $ 573,530 $ 343,835 $ 1,667,923 $ 849,626 Segment operating income is evaluated by the chief operating decision maker ("CODM") of the Company before gains from antitrust litigation settlements; LIFO credit (expense); PharMEDium remediation costs; PharMEDium shutdown costs; contingent consideration adjustment; acquisition-related intangibles amortization; employee severance, litigation, and other; and impairment of PharMEDium assets. All corporate office expenses are allocated to the operating segment level. The Company incurred remediation costs in connection with the suspended production activities at PharMEDium in the nine months ended June 30, 2020. These remediation costs are primarily classified in Cost of Goods Sold in the Consolidated Statements of Operations. The Company incurred costs in connection with exiting the PharMEDium compounding business in the three and nine months ended June 30, 2020. These shutdown costs are primarily classified in Distribution, Selling, and Administrative expenses in the Consolidated Statements of Operations. One of the Company's non-wholly-owned subsidiaries, Profarma, which the Company consolidates based on certain governance rights (see Note 3), adjusted its previous estimate of contingent consideration related to the purchase price of one of its prior business acquisitions in the nine months ended June 30, 2020. The Company recorded foreign currency income of $6.2 million in the three months ended June 30, 2021 and a foreign currency loss of $1.1 million in the nine months ended June 30, 2021 on the remeasurement of deferred tax assets relating to Swiss tax reform in Other (Income) Loss, Net in the Consolidated Statements of Operations.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying financial statements present the consolidated financial position, results of operations, and cash flows of AmerisourceBergen Corporation and its subsidiaries, including less-than-wholly-owned subsidiaries in which AmerisourceBergen Corporation has a controlling financial interest (the "Company"), as of the dates and for the periods indicated. All significant intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements have been prepared in conformity with U.S. generally accepted accounting principles ("GAAP") for interim financial information, the instructions to Form 10-Q, and Rule 10-01 of Regulation S-X. In the opinion of management, all adjustments (consisting only of normal recurring accruals, except as otherwise disclosed herein) considered necessary to present fairly the financial position as of June 30, 2021 and the results of operations and cash flows for the interim periods ended June 30, 2021 and 2020 have been included. Certain information and footnote disclosures normally included in financial statements presented in accordance with U.S. GAAP, but which are not required for interim reporting purposes, have been omitted. The accompanying unaudited consolidated financial statements should be read in conjunction with the financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the fiscal year ended September 30, 2020.
Use of Estimates	The preparation of financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect amounts reported in the financial statements and accompanying notes. Actual amounts could differ from these estimated amounts. Certain reclassifications have been made to prior-period amounts in order to conform to the current year presentation. Restricted Cash The Company's Alliance Healthcare (see Note 2) business is required to maintain certain cash deposits with banks mainly consisting of deposits restricted under contractual agency agreements and cash restricted by law and other obligations. The following represents a reconciliation of cash and cash equivalents in the Consolidated Balance Sheets to cash, cash equivalents, and restricted cash in the Consolidated Statements of Cash Flows: (amounts in thousands) June 30, September 30, (unaudited) Cash and cash equivalents $ 2,553,217 $ 4,597,746 Restricted cash (included in Prepaid Expenses and Other) 128,526 — Cash, cash equivalents, and restricted cash $ 2,681,743 $ 4,597,746
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents	Restricted Cash The Company's Alliance Healthcare (see Note 2) business is required to maintain certain cash deposits with banks mainly consisting of deposits restricted under contractual agency agreements and cash restricted by law and other obligations.
Recently Adopted Accounting Pronouncements and Recently Issued Accounting Pronouncements Not Yet Adopted	Recently Adopted Accounting Pronouncements In June 2016, the FASB issued ASU No. 2016-13, "Financial Instruments - Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments" ("ASU 2016-13"). ASU 2016-13 requires financial assets measured at amortized cost to be presented at the net amount expected to be collected. The measurement of expected credit losses is based on relevant information about past events, including historical experience, current conditions, and reasonable and supportable forecasts that affect the collectibility of the reported amounts. An entity must use judgment in determining the relevant information and estimation methods that are appropriate in its circumstances. ASU 2016-13 was effective for annual reporting periods beginning after December 15, 2019, including interim periods within those fiscal years, and a modified retrospective approach was required, with a cumulative-effect adjustment to retained earnings as of the beginning of the first reporting period in which the guidance was effective. The Company adopted ASU 2016-13 as of October 1, 2020. In connection with the adoption of ASU 2016-13, the Company recognized a $21.1 million, net of tax of $6.1 million, cumulative adjustment to retained earnings. The Company evaluates its receivables for risk of loss by grouping its receivables with similar risk characteristics. Expected losses are determined based on a combination of historical loss trends, current economic conditions, and forward-looking risk factors. Recently Issued Accounting Pronouncements Not Yet Adopted In December 2019, the FASB issued ASU No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes" ("ASU 2019-12"). ASU 2019-12 removes certain exceptions to the general principles in ASC 740 in order to reduce the cost and complexity of its application. ASU 2019-12 is effective for annual reporting periods beginning after December 15, 2020, including interim periods within those fiscal years, with certain amendments applied on a modified retrospective basis, with a cumulative-effect adjustment to retained earnings as of the beginning of the fiscal year of adoption, and others prospectively. Early adoption of this guidance is permitted, including the adoption in any interim period for public companies for periods for which financial statements have not yet been issued. The Company is currently evaluating the impact of adopting this new accounting guidance. As of June 30, 2021, there were no other recently-issued accounting standards that may have a material impact on the Company’s financial position, results of operations, cash flows, or notes to the financial statements upon their adoption.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	9 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Schedule of cash and cash equivalents	The following represents a reconciliation of cash and cash equivalents in the Consolidated Balance Sheets to cash, cash equivalents, and restricted cash in the Consolidated Statements of Cash Flows: (amounts in thousands) June 30, September 30, (unaudited) Cash and cash equivalents $ 2,553,217 $ 4,597,746 Restricted cash (included in Prepaid Expenses and Other) 128,526 — Cash, cash equivalents, and restricted cash $ 2,681,743 $ 4,597,746
Restrictions on cash and cash equivalents	The following represents a reconciliation of cash and cash equivalents in the Consolidated Balance Sheets to cash, cash equivalents, and restricted cash in the Consolidated Statements of Cash Flows: (amounts in thousands) June 30, September 30, (unaudited) Cash and cash equivalents $ 2,553,217 $ 4,597,746 Restricted cash (included in Prepaid Expenses and Other) 128,526 — Cash, cash equivalents, and restricted cash $ 2,681,743 $ 4,597,746

Acquisition (Tables)

Acquisition (Tables)	9 Months Ended
	Jun. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule assets acquired and liabilities assumed	The purchase price has been preliminarily allocated to the underlying assets acquired and liabilities assumed based upon their estimated fair values at the date of the acquisition in the table that follows. The preliminary allocation is pending the finalization of the third-party appraisals of intangible assets and the corresponding deferred taxes, as well as the finalization of working capital account balances and lease right-of-use assets and liabilities. There can be no assurance that the estimated amounts recorded will represent the final purchase price allocation. (in thousands) Consideration Cash $ 6,602,020 Equity (2 million shares of AmerisourceBergen Corporation common stock) 229,080 Estimated accrued consideration 118,213 Other equity consideration 6,061 Fair value of total consideration $ 6,955,374 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and cash equivalents $ 921,995 Accounts receivable 3,703,895 Inventories 1,655,291 Prepaid expenses and other 381,888 Property and equipment 633,057 Goodwill 2,488,802 Other intangible assets 3,735,000 Other assets 496,443 Total assets acquired 14,016,371 Accounts payable (4,618,807) Accrued expenses and other (762,223) Short-term debt (353,420) Deferred income taxes (790,134) Other liabilities (358,149) Total liabilities assumed (6,882,733) Net assets acquired 7,133,638 Noncontrolling interest (178,264) Equity consideration (235,141) Estimated accrued consideration (118,213) Cash acquired, including restricted cash of $143,308 included in Prepaid Expenses and Other (1,065,303) Net cash paid $ 5,536,717
Schedule of fair value of the intangible assets acquired	The estimated fair value of the intangible assets acquired of $3.7 billion and the estimated useful lives are as follows: (in thousands, except useful lives) Fair Value Weighted-Average Useful Life Customer relationships $ 3,327,000 18 Trade names 408,000 11 Total $ 3,735,000

Variable Interest Entity (Table

Variable Interest Entity (Tables)	9 Months Ended
	Jun. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of VIE's assets and liabilities	The following assets and liabilities of Profarma are included in the Company's Consolidated Balance Sheets: (in thousands) June 30, September 30, Cash and cash equivalents $ 35,498 $ 96,983 Accounts receivables, net 159,245 120,486 Inventories 209,911 144,059 Prepaid expenses and other 74,781 52,885 Property and equipment, net 31,017 23,584 Goodwill 82,309 82,309 Other intangible assets 71,886 73,543 Other long-term assets 74,629 53,513 Total assets $ 739,276 $ 647,362 Accounts payable $ 169,576 $ 141,147 Accrued expenses and other 39,901 34,415 Short-term debt 96,802 98,399 Long-term debt 67,828 44,144 Deferred income taxes 37,985 38,854 Other long-term liabilities 60,427 43,413 Total liabilities $ 472,519 $ 400,372

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in the carrying value of goodwill by reportable segment	The following is a summary of the changes in the carrying value of goodwill, by reportable segment, for the nine months ended June 30, 2021: (in thousands) Pharmaceutical Other Total Goodwill as of September 30, 2020 $ 4,852,775 $ 1,853,944 $ 6,706,719 Goodwill recognized in connection with acquisitions (see Note 2) — 2,488,802 2,488,802 Foreign currency translation — (62,798) (62,798) Goodwill as of June 30, 2021 $ 4,852,775 $ 4,279,948 $ 9,132,723
Schedule of indefinite-lived intangible assets	The following is a summary of other intangible assets: June 30, 2021 September 30, 2020 (in thousands) Weighted Average Remaining Useful Life Gross Accumulated Net Gross Accumulated Net Indefinite-lived trade names $ 685,470 $ — $ 685,470 $ 685,312 $ — $ 685,312 Finite-lived: Customer relationships 16 years 4,919,920 (648,733) 4,271,187 1,671,888 (565,372) 1,106,516 Trade names and other 12 years 610,507 (129,339) 481,168 210,394 (116,115) 94,279 Total other intangible assets $ 6,215,897 $ (778,072) $ 5,437,825 $ 2,567,594 $ (681,487) $ 1,886,107
Schedule of finite-lived intangible assets	The following is a summary of other intangible assets: June 30, 2021 September 30, 2020 (in thousands) Weighted Average Remaining Useful Life Gross Accumulated Net Gross Accumulated Net Indefinite-lived trade names $ 685,470 $ — $ 685,470 $ 685,312 $ — $ 685,312 Finite-lived: Customer relationships 16 years 4,919,920 (648,733) 4,271,187 1,671,888 (565,372) 1,106,516 Trade names and other 12 years 610,507 (129,339) 481,168 210,394 (116,115) 94,279 Total other intangible assets $ 6,215,897 $ (778,072) $ 5,437,825 $ 2,567,594 $ (681,487) $ 1,886,107

Debt (Tables)

Debt (Tables)	9 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
Schedule of debt instruments	Debt consisted of the following: (in thousands) June 30, September 30, Revolving credit note $ — $ — Term loan due in October 2020 — 399,982 Receivables securitization facility due 2022 350,000 350,000 364-day revolving credit facility — — Term loan due in June 2023 499,661 — Overdraft facility due 2024 (£10,000) — — Multi-currency revolving credit facility due 2024 — — $1,525,000, 0.737% senior notes due 2023 1,517,263 — $500,000, 3.400% senior notes due 2024 498,600 498,232 $500,000, 3.250% senior notes due 2025 497,499 496,990 $750,000, 3.450% senior notes due 2027 744,571 743,940 $500,000, 2.800% senior notes due 2030 494,585 494,045 $1,000,000, 2.700% senior notes due 2031 989,275 — $500,000, 4.250% senior notes due 2045 494,892 494,730 $500,000, 4.300% senior notes due 2047 492,955 492,755 Alliance Healthcare debt 354,975 — Nonrecourse debt 168,516 148,846 Total debt 7,102,792 4,119,520 Less AmerisourceBergen Corporation current portion — 399,982 Less Alliance Healthcare current portion 354,975 — Less nonrecourse current portion 100,634 101,277 Total, net of current portion $ 6,647,183 $ 3,618,261

Stockholders' Equity and Earn_2

Stockholders' Equity and Earnings per Share (Tables)	9 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Schedule of weighted average number of common shares outstanding	The following illustrates the components of diluted weighted average shares outstanding for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Weighted average common shares outstanding - basic 206,156 203,654 205,255 205,017 Dilutive effect of stock options and restricted stock units 2,756 1,890 2,424 1,697 Weighted average common shares outstanding - diluted 208,912 205,544 207,679 206,714

Employee Severance, Litigatio_2

Employee Severance, Litigation, and Other (Tables)	9 Months Ended
	Jun. 30, 2021
Restructuring and Related Activities [Abstract]
Employee severance, litigation, and other charge	The following illustrates the charges incurred by the Company relating to Employee Severance, Litigation, and Other for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Employee severance $ 6,720 $ 6,523 $ 6,720 $ 32,368 Litigation and opioid-related costs 153,225 31,369 227,275 86,850 Acquisition-related deal and integration costs 54,674 8,306 97,149 9,109 Business transformation efforts 14,654 9,443 37,738 26,937 Other restructuring costs, net (2,309) 2,944 6,619 10,362 Total employee severance, litigation, and other $ 226,964 $ 58,585 $ 375,501 $ 165,626

Business Segment Information (T

Business Segment Information (Tables)	9 Months Ended
	Jun. 30, 2021
Segment Reporting [Abstract]
Segment revenue	The following illustrates reportable and operating segment disaggregated revenue as required by Accounting Standards Codification 606 for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Pharmaceutical Distribution Services $ 49,312,013 $ 43,579,119 $ 146,905,854 $ 135,178,617 Other: MWI Animal Health 1,193,530 1,008,581 3,442,494 3,079,915 Alliance Healthcare 1,924,858 — 1,924,858 — Global Commercialization Services 1,009,878 801,952 2,905,960 2,454,195 Total Other 4,128,266 1,810,533 8,273,312 5,534,110 Intersegment eliminations (34,584) (22,875) (102,744) (63,569) Revenue $ 53,405,695 $ 45,366,777 $ 155,076,422 $ 140,649,158
Segment operating income	The following illustrates reportable segment operating income for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Pharmaceutical Distribution Services $ 483,914 $ 426,643 $ 1,569,014 $ 1,381,434 Other 146,869 82,875 391,696 295,614 Intersegment eliminations (162) (1,996) (6,615) (2,575) Total segment operating income $ 630,621 $ 507,522 $ 1,954,095 $ 1,674,473
Reconciliation of total segment operating income to income (loss) from operations before income taxes	The following reconciles total segment operating income to income before income taxes for the periods indicated: Three months ended Nine months ended (in thousands) 2021 2020 2021 2020 Total segment operating income $ 630,621 $ 507,522 $ 1,954,095 $ 1,674,473 Gains from antitrust litigation settlements 147,432 — 147,432 8,546 LIFO credit (expense) 113,920 (6,061) 160,565 (43,195) PharMEDium remediation costs — — — (16,165) PharMEDium shutdown costs — (12,936) — (45,406) Contingent consideration adjustment — — — 12,153 Acquisition-related intangibles amortization (44,282) (25,109) (94,289) (85,345) Employee severance, litigation, and other (226,964) (58,585) (375,501) (165,626) Impairment of PharMEDium assets — — — (361,652) Operating income 620,727 404,831 1,792,302 977,783 Other (income) loss, net (4,141) 1,073 4,901 2,806 Interest expense, net 51,338 37,748 119,478 103,176 Loss on early retirement of debt — 22,175 — 22,175 Income before income taxes $ 573,530 $ 343,835 $ 1,667,923 $ 849,626

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Schedule of Restricted Cash (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2019
Accounting Policies [Abstract]
Cash and cash equivalents	$ 2,553,217	$ 4,597,746
Restricted cash (included in Prepaid Expenses and Other)	128,526	0
Cash, cash equivalents, and restricted cash	$ 2,681,743	$ 4,597,746	$ 3,420,272	$ 3,374,194

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($) $ in Thousands	Oct. 01, 2020	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative adjustment to retained earnings		$ 408,441	$ (102,782)	$ (839,636)	$ 3,967,951	$ 3,705,113	$ 2,993,206
Adoption of ASC
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Cumulative adjustment to retained earnings	$ 21,100			$ (24,094)			$ 35,138
Cumulative adjustment to retained earnings, tax	$ 6,100

Acquisition - Additional Inform

Acquisition - Additional Information (Details) - USD ($)	Jun. 01, 2021	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
Business Acquisition [Line Items]
Share price	$ 114.54
Net cash paid				$ 5,536,717,000	$ 0
WBA Alliance Healthcare
Business Acquisition [Line Items]
Purchase price in cash	$ 6,602,020,000
Equity consideration issued for acquisition of Alliance Healthcare (Note 2)	$ 229,080,000
Equity issued (shares)	2,000,000
Estimated accrued consideration	$ 118,213,000
Other equity consideration	6,061,000
Net cash paid	5,536,717,000
Cash and cash equivalents acquired	922,000,000
Restricted cash acquired	143,308,000
Treasury stock reissued	149,100,000
Goodwill expected to be deductable		$ 0	$ 0	0
Noncontrolling interest	$ (178,264,000)
Acquisition related costs			88,800,000	88,800,000
Revenue		1,900,000,000
Pretax earnings		20,600,000
Alliance Healthcare Egypt
Business Acquisition [Line Items]
Noncontrolling interest		$ (178,300,000)	$ (178,300,000)	$ (178,300,000)
Ownership percentage		50.00%	50.00%	50.00%

Acquisition - Assets And Liabil

Acquisition - Assets And Liabilities (Details) - USD ($) $ in Thousands	Jun. 01, 2021	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020
Recognized amounts of identifiable assets acquired and liabilities assumed
Goodwill		$ 9,132,723		$ 6,706,719
Net cash paid		$ 5,536,717	$ 0
WBA Alliance Healthcare
Business Acquisition [Line Items]
Cash	$ 6,602,020
Equity (2 million shares of AmerisourceBergen Corporation common stock)	229,080
Estimated accrued consideration	118,213
Other equity consideration	6,061
Fair value of total consideration	6,955,374
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	921,995
Accounts receivable	3,703,895
Inventories	1,655,291
Prepaid expenses and other	381,888
Property and equipment	633,057
Goodwill	2,488,802
Other intangible assets	3,735,000
Other assets	496,443
Total assets acquired	14,016,371
Accounts payable	(4,618,807)
Accrued expenses and other	(762,223)
Short-term debt	(353,420)
Deferred income taxes	(790,134)
Other liabilities	(358,149)
Total liabilities assumed	(6,882,733)
Net assets acquired	7,133,638
Noncontrolling interest	(178,264)
Equity consideration	(235,141)
Estimated accrued consideration	118,213
Cash acquired, including restricted cash of $143,308 included in Prepaid Expenses and Other	(1,065,303)
Net cash paid	$ 5,536,717
Equity issued (shares)	2,000,000
Restricted cash acquired	$ 143,308

Acquisition - Fair Value Of Int

Acquisition - Fair Value Of Intangible Assets (Details) - WBA Alliance Healthcare $ in Thousands	Jun. 01, 2021USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value	$ 3,735,000
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value	$ 3,327,000
Weighted-Average Useful Life	18 years
Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Fair Value	$ 408,000
Weighted-Average Useful Life	11 years

Variable Interest Entity - Fina

Variable Interest Entity - Financial Position of Variable Interest Entity (Details) - USD ($) $ in Thousands	Jun. 30, 2021	Sep. 30, 2020	Jun. 30, 2020	Sep. 30, 2019
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 2,681,743	$ 4,597,746	$ 3,420,272	$ 3,374,194
Inventories	14,996,364	12,589,278
Property and equipment, net	2,143,080	1,484,808
Goodwill	9,132,723	6,706,719
Other long-term assets	1,668,502	779,854
TOTAL ASSETS	55,930,936	44,274,830
Long-term debt	7,102,792	4,119,520
Deferred income taxes	1,671,696	686,485
Other long-term liabilities	1,058,767	472,855
Profarma
Variable Interest Entity [Line Items]
Cash and cash equivalents	35,498	96,983
Accounts receivables, net	159,245	120,486
Inventories	209,911	144,059
Prepaid expenses and other	74,781	52,885
Property and equipment, net	31,017	23,584
Goodwill	82,309	82,309
Other intangible assets	71,886	73,543
Other long-term assets	74,629	53,513
TOTAL ASSETS	739,276	647,362
Accounts payable	169,576	141,147
Accrued expenses and other	39,901	34,415
Short-term debt	96,802	98,399
Long-term debt	67,828	44,144
Deferred income taxes	37,985	38,854
Other long-term liabilities	60,427	43,413
Total liabilities	$ 472,519	$ 400,372

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Deferred tax expense	$ 127.6		$ 127.6
Unrecognized tax benefits	512.8		512.8
Unrecognized tax benefits, net of federal benefit	464.8		464.8
Tax benefits that would reduce income tax expense and effective tax rate	446.5		446.5
Unrecognized tax benefits - interest and penalties	22.8		22.8
Unrecognized tax benefits - increase			14.5
Significant change in unrecognized tax benefits is reasonably possible	$ 16.8		$ 16.8
Effective tax rate (as a percentage)	48.50%	16.50%	33.60%	(70.10%)

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Change in the Carrying Value of Goodwill by Reportable Segment (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2021USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 6,706,719
Goodwill recognized in connection with acquisitions (see Note 2)	2,488,802
Foreign currency translation	(62,798)
Goodwill, ending balance	9,132,723
Pharmaceutical Distribution Services
Goodwill [Roll Forward]
Goodwill, beginning balance	4,852,775
Goodwill recognized in connection with acquisitions (see Note 2)	0
Foreign currency translation	0
Goodwill, ending balance	4,852,775
Other
Goodwill [Roll Forward]
Goodwill, beginning balance	1,853,944
Goodwill recognized in connection with acquisitions (see Note 2)	2,488,802
Foreign currency translation	(62,798)
Goodwill, ending balance	$ 4,279,948

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2021	Sep. 30, 2020
Finite-lived
Accumulated Amortization	$ (778,072)	$ (681,487)
Intangible Assets
Gross Carrying Amount	6,215,897	2,567,594
Net Carrying Amount	5,437,825	1,886,107
Trade names
Indefinite-lived intangibles
Indefinite-lived trade names	$ 685,470	685,312
Customer relationships
Finite-lived
Weighted Average Remaining Useful Life	16 years
Gross Carrying Amount	$ 4,919,920	1,671,888
Accumulated Amortization	(648,733)	(565,372)
Net Carrying Amount	$ 4,271,187	1,106,516
Trade names and other
Finite-lived
Weighted Average Remaining Useful Life	12 years
Gross Carrying Amount	$ 610,507	210,394
Accumulated Amortization	(129,339)	(116,115)
Net Carrying Amount	$ 481,168	$ 94,279

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 44,781	$ 25,821	$ 95,916	$ 85,091
Amortization expense, fiscal year maturity
2021	178,700		178,700
2022	330,300		330,300
2023	328,800		328,800
2024	327,100		327,100
2025	326,100		326,100
Thereafter	$ 3,357,200		$ 3,357,200

Debt - Schedule of Debt Instrum

Debt - Schedule of Debt Instruments (Details)	1 Months Ended		9 Months Ended
	Mar. 31, 2021	Feb. 28, 2021USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2021GBP (£)	Feb. 28, 2021GBP (£)	Jan. 31, 2021GBP (£)	Oct. 31, 2020USD ($)	Sep. 30, 2020USD ($)
Debt Instrument [Line Items]
Long-term debt			$ 7,102,792,000					$ 4,119,520,000
Less current portion			0					399,982,000
Total, net of current portion			6,647,183,000					3,618,261,000
Revolving credit note
Debt Instrument [Line Items]
Maximum borrowing capacity			75,000,000
Long-term debt			0					0
Term loan due in October 2020
Debt Instrument [Line Items]
Principal amount							$ 400,000,000
Long-term debt			0					399,982,000
Receivables securitization facility due 2022
Debt Instrument [Line Items]
Maximum borrowing capacity			1,450,000,000
Long-term debt			$ 350,000,000					350,000,000
364-day revolving credit facility
Debt Instrument [Line Items]
Debt instrument, term	364 days	364 days	364 days
Maximum borrowing capacity		$ 1,000,000,000
Long-term debt			$ 0					0
Term loan due in June 2023
Debt Instrument [Line Items]
Long-term debt			499,661,000					0
Overdraft facility due 2024 (£10,000)
Debt Instrument [Line Items]
Maximum borrowing capacity | £				£ 10,000,000	£ 10,000,000	£ 30,000,000
Long-term debt			0					0
Multi-currency revolving credit facility due 2024
Debt Instrument [Line Items]
Maximum borrowing capacity			1,400,000,000
Long-term debt			0					0
$1,525,000, 0.737% senior notes due 2023
Debt Instrument [Line Items]
Principal amount			$ 1,525,000,000
Interest rate			0.737%	0.737%
Long-term debt			$ 1,517,263,000					0
$500,000, 3.400% senior notes due 2024
Debt Instrument [Line Items]
Principal amount			$ 500,000,000
Interest rate			3.40%	3.40%
Long-term debt			$ 498,600,000					498,232,000
$500,000, 3.250% senior notes due 2025
Debt Instrument [Line Items]
Principal amount			$ 500,000,000
Interest rate			3.25%	3.25%
Long-term debt			$ 497,499,000					496,990,000
$750,000, 3.450% senior notes due 2027
Debt Instrument [Line Items]
Principal amount			$ 750,000,000
Interest rate			3.45%	3.45%
Long-term debt			$ 744,571,000					743,940,000
$500,000, 2.800% senior notes due 2030
Debt Instrument [Line Items]
Principal amount			$ 500,000,000
Interest rate			2.80%	2.80%
Long-term debt			$ 494,585,000					494,045,000
$1,000,000, 2.700% senior notes due 2031
Debt Instrument [Line Items]
Principal amount			$ 1,000,000,000
Interest rate			2.70%	2.70%
Long-term debt			$ 989,275,000					0
$500,000, 4.250% senior notes due 2045
Debt Instrument [Line Items]
Principal amount			$ 500,000,000
Interest rate			4.25%	4.25%
Long-term debt			$ 494,892,000					494,730,000
$500,000, 4.300% senior notes due 2047
Debt Instrument [Line Items]
Principal amount			$ 500,000,000
Interest rate			4.30%	4.30%
Long-term debt			$ 492,955,000					492,755,000
Alliance Healthcare debt
Debt Instrument [Line Items]
Long-term debt			354,975,000					0
Less current portion			354,975,000					0
Nonrecourse debt
Debt Instrument [Line Items]
Long-term debt			168,516,000					148,846,000
Less current portion			$ 100,634,000					$ 101,277,000

Debt - Additional information (

Debt - Additional information (Details)	Jun. 30, 2021USD ($)	Mar. 31, 2021USD ($)	Feb. 28, 2021USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2021GBP (£)	Apr. 30, 2021USD ($)	Feb. 28, 2021GBP (£)	Jan. 31, 2021GBP (£)	Oct. 31, 2020USD ($)
Multi-currency revolving credit facility due 2024
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 1,400,000,000			$ 1,400,000,000
Facility fee	0.11%
Multi-currency revolving credit facility due 2024 | Minimum
Debt Instrument [Line Items]
Facility fee				0.05%
Multi-currency revolving credit facility due 2024 | Maximum
Debt Instrument [Line Items]
Facility fee				0.125%
Multi-currency revolving credit facility due 2024 | CDOR / LIBOR / EURIBOR / Bankers Acceptance Stamping Fee
Debt Instrument [Line Items]
Variable rate spread	1.015%
Multi-currency revolving credit facility due 2024 | CDOR / LIBOR / EURIBOR / Bankers Acceptance Stamping Fee | Minimum
Debt Instrument [Line Items]
Variable rate spread				0.70%
Multi-currency revolving credit facility due 2024 | CDOR / LIBOR / EURIBOR / Bankers Acceptance Stamping Fee | Maximum
Debt Instrument [Line Items]
Variable rate spread				1.125%
Multi-currency revolving credit facility due 2024 | Alternate base rate and Canadian prime rate | Minimum
Debt Instrument [Line Items]
Variable rate spread				0.00%
Multi-currency revolving credit facility due 2024 | Alternate base rate and Canadian prime rate | Maximum
Debt Instrument [Line Items]
Variable rate spread				0.125%
Commercial paper
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 1,400,000,000			$ 1,400,000,000
Debt instrument, term				365 days
Amount outstanding	0			$ 0
Receivables securitization facility due 2022
Debt Instrument [Line Items]
Maximum borrowing capacity	1,450,000,000			1,450,000,000
Potential increase in receivables securitization facility	$ 250,000,000			$ 250,000,000
364-day revolving credit facility
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 1,000,000,000
Facility fee				0.08%
Debt instrument, term		364 days	364 days	364 days
364-day revolving credit facility | Minimum
Debt Instrument [Line Items]
Facility fee			0.04%
364-day revolving credit facility | Maximum
Debt Instrument [Line Items]
Facility fee			0.125%
364-day revolving credit facility | LIBOR
Debt Instrument [Line Items]
Effective interest rate	1.045%			1.045%	1.045%
364-day revolving credit facility | LIBOR | Minimum
Debt Instrument [Line Items]
Variable rate spread			0.835%
364-day revolving credit facility | LIBOR | Maximum
Debt Instrument [Line Items]
Variable rate spread			1.25%
364-day revolving credit facility | Alternative base rate
Debt Instrument [Line Items]
Effective interest rate	0.045%			0.045%	0.045%
364-day revolving credit facility | Alternative base rate | Minimum
Debt Instrument [Line Items]
Variable rate spread			0.00%
364-day revolving credit facility | Alternative base rate | Maximum
Debt Instrument [Line Items]
Variable rate spread			0.25%
Revolving credit note
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 75,000,000			$ 75,000,000
Overdraft facility due 2024 (£10,000)
Debt Instrument [Line Items]
Maximum borrowing capacity | £					£ 10,000,000		£ 10,000,000	£ 30,000,000
Term loan due in October 2020
Debt Instrument [Line Items]
Principal amount									$ 400,000,000
Term loan due in February 2021
Debt Instrument [Line Items]
Maximum borrowing capacity			$ 1,000,000,000			$ 500,000,000
Principal amount	$ 500,000,000			$ 500,000,000
Term loan due in February 2021 | LIBOR
Debt Instrument [Line Items]
Effective interest rate	1.125%			1.125%	1.125%
Term loan due in February 2021 | LIBOR | Minimum
Debt Instrument [Line Items]
Variable rate spread			0.875%
Term loan due in February 2021 | LIBOR | Maximum
Debt Instrument [Line Items]
Variable rate spread			1.375%
Term loan due in February 2021 | Alternative base rate
Debt Instrument [Line Items]
Effective interest rate	0.125%			0.125%	0.125%
Term loan due in February 2021 | Alternative base rate | Minimum
Debt Instrument [Line Items]
Variable rate spread			0.00%
Term loan due in February 2021 | Alternative base rate | Maximum
Debt Instrument [Line Items]
Variable rate spread			0.375%
$1,525,000, 0.737% senior notes due 2023
Debt Instrument [Line Items]
Principal amount	$ 1,525,000,000			$ 1,525,000,000
Interest rate	0.737%			0.737%	0.737%
$1,525,000, 0.737% senior notes due 2023 | Senior notes
Debt Instrument [Line Items]
Principal amount		$ 1,525,000,000
Interest rate		0.737%
Percentage of principal amount		100.00%
$1,000,000, 2.700% senior notes due 2031
Debt Instrument [Line Items]
Principal amount	$ 1,000,000,000			$ 1,000,000,000
Interest rate	2.70%			2.70%	2.70%
$1,000,000, 2.700% senior notes due 2031 | Senior notes
Debt Instrument [Line Items]
Effective interest rate		2.706%
Principal amount		$ 1,000,000,000
Interest rate		2.70%
Percentage of principal amount		99.79%

Stockholders' Equity and Earn_3

Stockholders' Equity and Earnings per Share - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	May 31, 2020	Oct. 31, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Repurchase of common stock		$ 13,297,000	$ 82,150,000	$ 405,692,000
Antidilutive securities excluded from earnings per share computation (shares)	0	2,500,000	100,000	3,600,000
October 2018 Share Repurchase Program
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Authorized amount under share repurchase program						$ 1,000,000,000
Repurchase of common stock (shares)			600,000
Repurchase of common stock			$ 55,500,000
May 2020 Share Repurchase Program
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Authorized amount under share repurchase program					$ 500,000,000
Repurchase of common stock (shares)			300,000
Repurchase of common stock			$ 26,600,000
Availability remaining under program	$ 473,400,000		$ 473,400,000

Stockholders' Equity and Earn_4

Stockholders' Equity and Earnings per Share - Weighted Average Number of Common Shares Outstanding (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Equity [Abstract]
Weighted average common shares outstanding - basic (shares)	206,156	203,654	205,255	205,017
Dilutive effect of stock options, restricted stock, and restricted stock units (shares)	2,756	1,890	2,424	1,697
Weighted average common shares outstanding - diluted (shares)	208,912	205,544	207,679	206,714

Related Party Transactions (Det

Related Party Transactions (Details) - Investor - USD ($) $ in Billions	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020	Sep. 30, 2020
WBA Alliance Healthcare | AmerisourceBergen
Related Party Transaction [Line Items]
Ownership percentage (more than)	10.00%		10.00%
WBA Alliance Healthcare
Related Party Transaction [Line Items]
Revenue from related party	$ 16.4	$ 15.2	$ 48.9	$ 47
Receivable from related party	$ 6.7		$ 6.7		$ 6.6

Employee Severance, Litigatio_3

Employee Severance, Litigation, and Other (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Restructuring Cost and Reserve [Line Items]
Employee severance	$ 6,720	$ 6,523	$ 6,720	$ 32,368
Litigation and opioid-related costs	153,225	31,369	227,275	86,850
Total employee severance, litigation, and other	226,964	58,585	375,501	165,626
Acquisition-related deal and integration costs
Restructuring Cost and Reserve [Line Items]
Acquisition related costs	54,674	8,306	97,149	9,109
Business transformation efforts
Restructuring Cost and Reserve [Line Items]
Acquisition related costs	14,654	9,443	37,738	26,937
Other restructuring costs, net
Restructuring Cost and Reserve [Line Items]
Acquisition related costs	(2,309)	$ 2,944	6,619	$ 10,362
Accrual related to injunctive relief terms | MDL opioid settlement
Restructuring Cost and Reserve [Line Items]
Litigation and opioid-related costs	$ 124,300		$ 141,400

Legal Matters and Contingenci_2

Legal Matters and Contingencies (Details) $ in Millions	Jul. 21, 2021USD ($)	Jul. 20, 2021USD ($)	Sep. 30, 2021USD ($)	Jun. 30, 2021USD ($)	Sep. 30, 2020USD ($)	Jun. 30, 2021USD ($)	Jun. 30, 2022USD ($)	Jan. 31, 2020claim
MDL and Other Related State Court Litigation | Pending litigation
Loss Contingencies [Line Items]
Number of pending claims | claim								4
MDL and Other Related State Court Litigation | Pending litigation | Subsequent Event
Loss Contingencies [Line Items]
Aggregate legal settlement (up to)	$ 21,000
Company's portion	31.00%
Estimate of possible loss	$ 6,400
Legal settlement term (in years)	18 years
Opioid Lawsuits and Investigations
Loss Contingencies [Line Items]
Litigation settlement				$ 6,700	$ 6,600	$ 6,700
Long-term liability				6,300		6,300
Opioid Lawsuits and Investigations | Subsequent Event
Loss Contingencies [Line Items]
Payment pursuant to settlement		$ 1,179
Opioid Lawsuits and Investigations | Accrual related to injunctive relief terms
Loss Contingencies [Line Items]
Litigation accrual				$ 124.3		$ 141.4
Opioid Lawsuits and Investigations | Forecast
Loss Contingencies [Line Items]
Litigation settlement payment			$ 443				$ 477

Litigation Settlements (Details

Litigation Settlements (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2021	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Gains from antitrust litigation settlements	$ 147.4	$ 147.4	$ 8.5

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Details) - USD ($) $ in Millions	Jun. 30, 2021	Sep. 30, 2020
Estimate of fair value measurement | Level 2 inputs
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 7,008.3	$ 4,026.4
Fair value
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	6,647.2	3,618.3
Money market | Estimate of fair value measurement | Level 1 inputs
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 644	$ 2,548

Business Segment Information -

Business Segment Information - Segment Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	$ 53,405,695	$ 45,366,777	$ 155,076,422	$ 140,649,158
Operating segments | Pharmaceutical Distribution Services
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	49,312,013	43,579,119	146,905,854	135,178,617
Operating segments | Other
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	4,128,266	1,810,533	8,273,312	5,534,110
Operating segments | Other | MWI Animal Health
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	1,193,530	1,008,581	3,442,494	3,079,915
Operating segments | Other | Alliance Healthcare
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	1,924,858	0	1,924,858	0
Operating segments | Other | Global Commercialization Services
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	1,009,878	801,952	2,905,960	2,454,195
Intersegment eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	$ (34,584)	$ (22,875)	$ (102,744)	$ (63,569)

Business Segment Information _2

Business Segment Information - Segment Operating Income (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting Information [Line Items]
Total segment operating income	$ 620,727	$ 404,831	$ 1,792,302	$ 977,783
Operating segments
Segment Reporting Information [Line Items]
Total segment operating income	630,621	507,522	1,954,095	1,674,473
Operating segments | Pharmaceutical Distribution Services
Segment Reporting Information [Line Items]
Total segment operating income	483,914	426,643	1,569,014	1,381,434
Operating segments | Other
Segment Reporting Information [Line Items]
Total segment operating income	146,869	82,875	391,696	295,614
Intersegment eliminations
Segment Reporting Information [Line Items]
Total segment operating income	$ (162)	$ (1,996)	$ (6,615)	$ (2,575)

Business Segment Information _3

Business Segment Information - Reconciliation of Segment Operating Income to Income (Loss) from Operations before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2021	Jun. 30, 2020	Jun. 30, 2021	Jun. 30, 2020
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment operating income	$ 620,727	$ 404,831	$ 1,792,302	$ 977,783
Gains from antitrust litigation settlements	147,400		147,400	8,500
LIFO credit (expense)			160,565	(43,195)
Employee severance, litigation, and other	(226,964)	(58,585)	(375,501)	(165,626)
Impairment of PharMEDium assets	0	0	0	(361,652)
Operating income	620,727	404,831	1,792,302	977,783
Other (income) loss, net	(4,141)	1,073	4,901	2,806
Interest expense, net	51,338	37,748	119,478	103,176
Loss on early retirement of debt	0	22,175	0	22,175
Income before income taxes	573,530	343,835	1,667,923	849,626
Operating segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment operating income	630,621	507,522	1,954,095	1,674,473
Operating income	630,621	507,522	1,954,095	1,674,473
Segment reconciling items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Gains from antitrust litigation settlements	147,432	0	147,432	8,546
LIFO credit (expense)	113,920	(6,061)	160,565	(43,195)
PharMEDium remediation costs	0	0	0	(16,165)
PharMEDium shutdown costs	0	(12,936)	0	(45,406)
Contingent consideration adjustment	0	0	0	12,153
Acquisition-related intangibles amortization	(44,282)	(25,109)	(94,289)	(85,345)
Employee severance, litigation, and other	(226,964)	(58,585)	(375,501)	(165,626)
Impairment of PharMEDium assets	$ 0	$ 0	$ 0	$ (361,652)

Business Segment Information _4

Business Segment Information - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended	9 Months Ended
	Jun. 30, 2021	Jun. 30, 2021
Segment Reporting [Abstract]
Foreign currency losses	$ 6.2	$ 1.1