Cencora (COR) 10-Q 2 Feb 22 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Dec. 31, 2021	Jan. 31, 2022
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 31, 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, par value $0.01 per share
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		209,137,429
Entity Central Index Key	0001140859
Amendment Flag	false
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--09-30

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2021	Sep. 30, 2021
Current assets:
Cash and cash equivalents	$ 3,168,881	$ 2,547,142
Accounts receivable, less allowances for returns and credit losses: $1,447,093 as of December 31, 2021 and $1,356,684 as of September 30, 2021	17,146,056	18,167,175
Inventories	16,293,933	15,368,352
Right to recover assets	1,361,828	1,271,557
Income tax receivable	183,238	221,875
Prepaid expenses and other	851,861	853,600
Assets held for sale	373,088	372,908
Total current assets	39,378,885	38,802,609
Property and equipment, net	2,129,697	2,162,961
Goodwill	8,921,790	9,030,531
Other intangible assets	5,080,673	5,256,927
Deferred income taxes	270,049	290,791
Other assets	1,796,470	1,793,986
TOTAL ASSETS	57,577,564	57,337,805
Current liabilities:
Accounts payable	38,617,734	38,009,954
Accrued expenses and other	2,542,029	2,856,405
Short-term debt	268,563	300,213
Liabilities held for sale	185,279	192,069
Total current liabilities	41,613,605	41,358,641
Long-term debt	6,412,537	6,383,711
Accrued income taxes	288,915	281,070
Deferred income taxes	1,689,496	1,685,296
Other liabilities	1,060,416	1,082,723
Accrued litigation liability	5,911,474	5,961,953
Commitments and contingencies (Note 10)
Stockholders’ equity:
Common stock, $0.01 par value - authorized, issued, and outstanding: 600,000,000 shares, 291,955,248 shares, and 209,041,341 shares as of December 31, 2021, respectively, and 600,000,000 shares, 290,722,533 shares, and 208,089,298 shares as of September 30, 2021, respectively	2,920	2,907
Additional paid-in capital	5,546,614	5,465,104
Retained earnings	2,019,077	1,670,513
Accumulated other comprehensive loss	(822,783)	(445,442)
Treasury stock, at cost: 82,913,907 shares as of December 31, 2021 and 82,633,235 shares as of September 30, 2021	(6,504,282)	(6,469,728)
Total AmerisourceBergen Corporation stockholders' equity	241,546	223,354
Noncontrolling interests	359,575	361,057
Total equity	601,121	584,411
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 57,577,564	$ 57,337,805

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 31, 2021	Sep. 30, 2021
Statement of Financial Position [Abstract]
Allowances for returns and credit losses	$ 1,447,093	$ 1,356,684
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)	291,955,248	290,722,533
Common stock, outstanding (shares)	209,041,341	208,089,298
Treasury stock (shares)	82,913,907	82,633,235

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Statement [Abstract]
Revenue	$ 59,628,810	$ 52,516,556
Cost of goods sold	57,568,451	51,064,326
Gross profit	2,060,359	1,452,230
Operating expenses:
Distribution, selling, and administrative	1,170,110	735,068
Depreciation	95,585	73,945
Amortization	80,344	25,608
Employee severance, litigation, and other	64,969	70,381
Impairment of assets	4,946	0
Operating income	644,405	547,228
Other income, net	(5,172)	(14,268)
Interest expense, net	53,372	33,614
Income before income taxes	596,205	527,882
Income tax expense	146,789	149,175
Net income	449,416	378,707
Net income attributable to noncontrolling interests	(311)	(3,862)
Net income attributable to AmerisourceBergen Corporation	$ 449,105	$ 374,845
Earnings per share:
Basic (usd per share)	$ 2.15	$ 1.83
Diluted (usd per share)	$ 2.13	$ 1.81
Weighted average common shares outstanding:
Basic (shares)	208,555	204,683
Diluted (shares)	211,168	206,801
Cash dividends declared per share of common stock (usd per share)	$ 0.46	$ 0.44

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Statement of Comprehensive Income [Abstract]
Net income	$ 449,416	$ 378,707
Other comprehensive (loss) income
Foreign currency translation adjustments	(378,461)	44,158
Other	(673)	0
Total other comprehensive (loss) income	(379,134)	44,158
Total comprehensive income	70,282	422,865
Comprehensive loss (income) attributable to noncontrolling interests	1,482	(9,657)
Comprehensive income attributable to AmerisourceBergen Corporation	$ 71,764	$ 413,208

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) - 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, 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	378,707				374,845				3,862
Other comprehensive loss	44,158						38,363		5,795
Cash dividends	(91,103)				(91,103)
Exercises of stock options	58,216		7	58,209
Share-based compensation expense	48,317			48,317
Purchases of common stock	(61,954)							(61,954)
Employee tax withholdings related to restricted share vesting	(23,249)							(23,249)
Other	(910)		6	(633)					(283)
Ending balance at Dec. 31, 2020	(511,548)		2,891	5,187,669	780,971		(70,467)	(6,598,286)	185,674
Beginning balance at Sep. 30, 2021	584,411		2,907	5,465,104	1,670,513		(445,442)	(6,469,728)	361,057
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	449,416				449,105				311
Other comprehensive loss	(379,134)						(377,341)		(1,793)
Cash dividends	(100,541)				(100,541)
Exercises of stock options	38,937		4	38,933
Share-based compensation expense	42,920			42,920
Employee tax withholdings related to restricted share vesting	(34,554)							(34,554)
Other	(334)		9	(343)
Ending balance at Dec. 31, 2021	$ 601,121		$ 2,920	$ 5,546,614	$ 2,019,077		$ (822,783)	$ (6,504,282)	$ 359,575

CONSOLIDATED STATEMENTS OF CH_2

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY (Unaudited) (Parenthetical) - $ / shares	3 Months Ended		12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2020
Statement of Stockholders' Equity [Abstract]
Cash dividends (in dollars per share)	$ 0.46	$ 0.44
Accounting Standards Update [Extensible List]			Accounting Standards Update 2019-11 [Member]

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
OPERATING ACTIVITIES
Net income	$ 449,416	$ 378,707
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, including amounts charged to cost of goods sold	96,926	77,143
Amortization, including amounts charged to interest expense	83,476	27,140
Provision for credit losses	2,191	6,452
Provision for deferred income taxes	30,512	72,912
Share-based compensation expense	42,920	48,317
LIFO credit	(44,679)	(25,727)
Impairment of assets	4,946	0
Other, net	5,360	28,480
Changes in operating assets and liabilities, excluding the effects of acquisitions:
Accounts receivable	716,380	(906,495)
Inventories	(989,993)	(545,459)
Income taxes receivable	38,637	170,771
Prepaid expenses and other assets	18,914	(3,121)
Accounts payable	824,056	1,721,495
Income taxes payable	1,517	(8,091)
Accrued expenses	(314,732)	(124,379)
Long-term accrued litigation liability	(50,479)	0
Other liabilities	(51,957)	(15,092)
NET CASH PROVIDED BY OPERATING ACTIVITIES	863,411	903,053
INVESTING ACTIVITIES
Capital expenditures	(79,691)	(65,410)
Cost of acquired companies, net of cash acquired	(62,641)	0
Other, net	(788)	0
NET CASH USED IN INVESTING ACTIVITIES	(143,120)	(65,410)
FINANCING ACTIVITIES
Other loan borrowings	38,547	31,393
Senior notes and other loan repayments	(55,069)	(462,643)
Borrowings under revolving and securitization credit facilities	956,827	0
Repayments under revolving and securitization credit facilities	(946,791)	0
Purchases of common stock	0	(56,175)
Exercises of stock options	38,937	58,216
Cash dividends on common stock	(100,541)	(91,103)
Tax withholdings related to restricted share vesting	(34,554)	(23,249)
Other	(3,779)	(910)
NET CASH USED IN FINANCING ACTIVITIES	(106,423)	(544,471)
EFFECT OF EXCHANGE RATE CHANGES ON CASH, CASH EQUIVALENTS, AND RESTRICTED CASH	(2,654)	0
INCREASE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH, INCLUDING CASH CLASSIFIED WITHIN ASSETS HELD FOR SALE	611,214	293,172
PLUS: DECREASE IN CASH CLASSIFIED WITHIN ASSETS HELD FOR SALE	1,038	0
INCREASE IN CASH, CASH EQUIVALENTS, AND RESTRICTED CASH	612,252	293,172
Cash, cash equivalents, and restricted cash at beginning of period	3,070,128	4,597,746
CASH, CASH EQUIVALENTS, AND RESTRICTED CASH AT END OF PERIOD	$ 3,682,380	$ 4,890,918

Summary of Significant Accounti

Summary of Significant Accounting Policies	3 Months Ended
	Dec. 31, 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 and in accordance with 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 December 31, 2021 and the results of operations and cash flows for the interim periods ended December 31, 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, 2021. 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 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. Restricted cash includes $274.0 million and $288.4 million held in escrow related to a proposed opioid-related legal settlement (see Note 10) as of December 31, 2021 and September 30, 2021, respectively. The following represents a reconciliation of cash and cash equivalents in the Consolidated Balance Sheets to cash, cash equivalents, and restricted cash used in the Consolidated Statements of Cash Flows: (amounts in thousands) December 31, September 30, (unaudited) Cash and cash equivalents $ 3,168,881 $ 2,547,142 Restricted cash (included in Prepaid Expenses and Other) 453,485 462,986 Restricted cash (included in Other Assets) 60,014 60,000 Cash, cash equivalents, and restricted cash $ 3,682,380 $ 3,070,128 Recently Adopted Accounting Pronouncements 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 was 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. The Company adopted ASU No. 2019-12 as of October 1, 2021. The adoption of ASU No. 2019-12 had no impact on the Company's financial statements and is not expected to have a material impact on its results of operations or cash flows. As of December 31, 2021, there were no other recently-issued accounting standards that could have a material impact on the Company’s financial position, results of operations, cash flows, or notes to the financial statements upon their adoption. New Reporting Structure Recently, the Company undertook a strategic evaluation of its reporting structure to reflect its expanded international presence as a result of the June 2021 acquisition of Alliance Healthcare. As a result of this review, beginning in the first quarter of fiscal 2022, the Company has re-aligned its reporting structure under two reportable segments: U.S. Healthcare Solutions and International Healthcare Solutions. U.S. Healthcare Solutions consists of the legacy Pharmaceutical Distribution Services reportable segment (excluding Profarma), MWI Animal Health, Xcenda, Lash Group, and ICS 3PL. International Healthcare Solutions consists of Alliance Healthcare, World Courier, Innomar, Profarma, and Profarma Specialty. Profarma had previously been included in the Pharmaceutical Distribution Services reportable segment. The Company's previously reported segment results have been revised to conform to its re-aligned reporting structure. Refer to Note 12 for the Company's segment results under the new reporting structure.

Acquisition and Assets and Liab

Acquisition and Assets and Liabilities Held for Sale	3 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Acquisition and Assets and Liabilities Held for Sale	Acquisition and Assets and Liabilities Held for Sale 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), $96.9 million of estimated accrued consideration, and $6.1 million of other equity consideration. 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. The Company funded the cash purchase price through a combination of cash on hand and new debt financing. 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 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 allocation as of December 31, 2021 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 and related account balances. There were no measurement period adjustments recorded to the previously-reported opening balance sheet that would have had a material impact on the Company's previously-reported results of operations had those adjustments been recorded in the previous reporting period. 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 96,851 Other equity consideration 6,061 Fair value of total consideration $ 6,934,012 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and cash equivalents $ 921,995 Accounts receivable 3,703,895 Inventories 1,649,855 Prepaid expenses and other 381,926 Property and equipment 634,220 Goodwill 2,477,667 Other intangible assets 3,735,000 Other assets 550,855 Total assets acquired 14,055,413 Accounts payable (4,618,807) Accrued expenses and other (765,463) Short-term debt (353,420) Deferred income taxes (800,115) Other liabilities (405,332) Total liabilities assumed (6,943,137) Net assets acquired 7,112,276 Noncontrolling interest (178,264) Equity consideration (235,141) Estimated accrued consideration (96,851) 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 $90.9 million of acquisition-related costs in connection with this acquisition. These costs were recognized in Employee Severance, Litigation, and Other in the Company's Statements of Operations in the fiscal year ended September 30, 2021. Assets and Liabilities Held for Sale The Company recently entered into agreements to sell two of its non-core subsidiaries. In connection with entering into these agreements, the Company concluded that both disposal groups met the held for sale criteria and classified their assets and liabilities as held for sale as of December 31, 2021 and September 30, 2021. One disposal group is included within the U.S. Healthcare Solutions reportable segment and the other disposal group is included within the International Healthcare Solutions reportable segment. The Company expects to complete the sales of the disposal groups within twelve months of September 30, 2021. In connection with the held for sale classification, the Company recorded a $16.3 million loss on the remeasurement of the disposal group held for sale in the U.S. Healthcare Solutions reportable segment to fair value less cost to sell, $4.9 million of which was recorded in Impairment of Assets on its Consolidated Statement of Operations for the three months ended December 31, 2021. The Company previously recorded a loss of $11.3 million in fiscal 2021. Total assets and liabilities of the combined disposal groups held for sale on the Consolidated Balance Sheet for the periods indicated are comprised of the following: (in thousands) December 31, September 30, Cash and cash equivalents $ 713 $ 1,751 Accounts receivables, less allowance for credit losses 173,085 182,077 Inventories 137,829 123,424 Prepaid expenses and other 11,310 11,258 Property and equipment 2,923 3,084 Goodwill 31,903 31,903 Other intangible assets 23,320 22,923 Other assets 8,275 7,812 Loss on the remeasurement of disposal group held for sale to fair value less cost to sell (16,270) (11,324) Total assets held for sale $ 373,088 $ 372,908 Accounts payable $ 169,055 $ 173,104 Accrued expenses and other 5,496 7,234 Short-term debt 2,739 4,225 Long-term debt 48 50 Deferred income taxes 5,521 5,857 Other liabilities 2,420 $ 1,599 Total liabilities held for sale $ 185,279 $ 192,069

Variable Interest Entity

Variable Interest Entity	3 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Variable Interest Entity	Variable Interest EntityThe 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) December 31, September 30, Cash and cash equivalents $ 23,271 $ 33,699 Accounts receivables, net 154,424 148,485 Inventories 169,576 168,229 Prepaid expenses and other 62,217 62,545 Property and equipment, net 32,221 31,920 Goodwill 75,936 75,936 Other intangible assets 69,793 70,840 Other long-term assets 88,995 74,177 Total assets $ 676,433 $ 665,831 Accounts payable $ 183,801 $ 162,768 Accrued expenses and other 43,066 38,477 Short-term debt 22,663 64,215 Long-term debt 79,571 52,613 Deferred income taxes 25,758 37,041 Other long-term liabilities 57,016 57,945 Total liabilities $ 411,875 $ 413,059

Income Taxes

Income Taxes	3 Months Ended
	Dec. 31, 2021
Income Tax Disclosure [Abstract]
Income Taxes	Income TaxesThe Company files income tax returns in U.S. federal, state, and various foreign jurisdictions. As of December 31, 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 $530.6 million ($466.5 million, net of federal benefit). If recognized, $448.3 million of these tax benefits would have reduced income tax expense and the effective tax rate. Included in this amount is $23.7 million of interest and penalties, which the Company records in Income Tax Expense in the Company's Consolidated Statements of Operations. In the three months ended December 31, 2021, unrecognized tax benefits increased by $7.9 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 $12.3 million.The Company's effective tax rates were 24.6% and 28.3% for the three months ended December 31, 2021 and 2020, respectively. The effective tax rate for the three months ended December 31, 2021 was higher than the U.S. statutory rate primarily due to U.S. state income taxes as well as discrete tax expense associated with foreign valuation allowance adjustments. The effective tax rate in the three months ended December 31, 2020 was higher than the U.S. statutory rate primarily due to U.S. state income taxes, as well as the discrete tax expense associated with the Swiss deferred tax asset, offset in part by discrete tax benefits resulting from the permanent shutdown of PharMEDium Healthcare Holdings, Inc.

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	3 Months Ended
	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	Goodwill and Other Intangible Assets In connection with the change in the Company's reporting structure that is discussed in Note 1, the Company reallocated goodwill among the impacted reporting units using a relative fair value approach and assessed impairment before and after goodwill was reallocated. The following is a summary of the changes in the carrying value of goodwill, by reportable segment, for the three months ended December 31, 2021: (in thousands) U. S. Healthcare Solutions International Healthcare Solutions Total Goodwill as of September 30, 2021 (as revised) $ 6,260,374 $ 2,770,157 $ 9,030,531 Purchase accounting adjustments — 8,515 8,515 Goodwill recognized in connection with acquisition 18,409 — 18,409 Foreign currency translation (10) (135,655) (135,665) Goodwill as of December 31, 2021 $ 6,278,773 $ 2,643,017 $ 8,921,790 The following is a summary of other intangible assets: December 31, 2021 September 30, 2021 (in thousands) Weighted Average Remaining Useful Life Gross Accumulated Net Gross Accumulated Net Indefinite-lived trade names $ 668,128 $ — $ 668,128 $ 668,119 $ — $ 668,119 Finite-lived: Customer relationships 16 years 4,726,242 (779,373) 3,946,869 4,838,549 (718,750) 4,119,799 Trade names and other 11 years 617,887 (152,211) 465,676 609,050 (140,041) 469,009 Total other intangible assets $ 6,012,257 $ (931,584) $ 5,080,673 $ 6,115,718 $ (858,791) $ 5,256,927 Amortization expense for finite-lived intangible assets was $80.3 million and $25.6 million in the three months ended December 31, 2021 and 2020, respectively. Amortization expense for finite-lived intangible assets is estimated to be $312.6 million in fiscal 2022, $308.3 million in fiscal 2023, $307.1 million in fiscal 2024, $306.1 million in fiscal 2025, $302.2 million in fiscal 2026, and $2,956.5 million thereafter.

Debt

Debt	3 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Debt	Debt Debt consisted of the following: (in thousands) December 31, September 30, Revolving credit note $ — $ — Receivables securitization facility due 2024 350,000 350,000 Term loan due in June 2023 249,325 249,640 Overdraft facility due 2024 (£10,000) 7,969 — Multi-currency revolving credit facility due 2026 — — $1,525,000, 0.737% senior notes due 2023 1,519,352 1,518,223 $500,000, 3.400% senior notes due 2024 498,835 498,714 $500,000, 3.250% senior notes due 2025 497,838 497,669 $750,000, 3.450% senior notes due 2027 744,992 744,781 $500,000, 2.800% senior notes due 2030 494,890 494,738 $1,000,000, 2.700% senior notes due 2031 989,646 989,366 $500,000, 4.250% senior notes due 2045 495,000 494,946 $500,000, 4.300% senior notes due 2047 493,088 493,021 Alliance Healthcare debt 237,931 235,998 Nonrecourse debt 102,234 116,828 Total debt 6,681,100 6,683,924 Less AmerisourceBergen Corporation current portion 7,969 — Less Alliance Healthcare current portion 237,931 235,998 Less nonrecourse current portion 22,663 64,215 Total, net of current portion $ 6,412,537 $ 6,383,711 Multi-Currency Revolving Credit Facility The Company has a $2.4 billion multi-currency senior unsecured revolving credit facility ("Multi-Currency Revolving Credit Facility") with a syndicate of lenders, which is scheduled to expire in November 2026. 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 December 31, 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 December 31, 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 December 31, 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 $2.4 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 December 31, 2021. Receivables Securitization Facility The Company has a $1,450 million receivables securitization facility ("Receivables Securitization Facility"), which is scheduled to expire in November 2024. 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 December 31, 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 a £10 million uncommitted U.K. overdraft facility ("Overdraft Facility"), which expires in February 2024, to fund short-term normal trading cycle fluctuations related to its MWI Animal Health business. Alliance Healthcare Debt Alliance Healthcare debt is comprised of uncommitted revolving credit facilities in various currencies with various rates. A vast majority of the outstanding borrowings were held in Egypt (which is 50% owned) as of December 31, 2021. 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	3 Months Ended
	Dec. 31, 2021
Equity [Abstract]
Stockholders' Equity and Earnings per Share	Stockholders’ Equity and Earnings per Share 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 three months ended December 31, 2021, the Company purchased no shares of its common stock. As of December 31, 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 (in thousands) 2021 2020 Weighted average common shares outstanding - basic 208,555 204,683 Dilutive effect of stock options and restricted stock units 2,613 2,118 Weighted average common shares outstanding - diluted 211,168 206,801 The potentially dilutive stock options and restricted stock units that were antidilutive for the three months ended December 31, 2021 and 2020 were 0.4 million and 0.3 million, respectively.

Related Party Transactions

Related Party Transactions	3 Months Ended
	Dec. 31, 2021
Related Party Transactions [Abstract]
Related Party Transactions	Related Party TransactionsWBA 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 $16.2 billion in the three months ended December 31, 2021 and 2020. The Company’s receivable from WBA, net of incentives, was $6.7 billion and $7.0 billion as of December 31, 2021 and September 30, 2021, respectively.

Employee Severance, Litigation,

Employee Severance, Litigation, and Other	3 Months Ended
	Dec. 31, 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 (in thousands) 2021 2020 Employee severance $ 343 $ — Litigation and opioid-related costs 32,635 32,062 Acquisition-related deal and integration costs 21,350 18,924 Business transformation efforts 4,342 12,442 Other restructuring initiatives 6,299 6,953 Total employee severance, litigation, and other $ 64,969 $ 70,381 Litigation and opioid-related costs in the three months ended December 31, 2021 and 2020 related to legal fees in connection with opioid litigation lawsuits and investigations. The three months ended December 31, 2021 also included a $6.8 million accrual related to the proposed opioid litigation settlement (see Note 10). Acquisition-related deal and integration costs in the three months ended December 31, 2021 primarily related to costs associated with the integration of Alliance Healthcare. Acquisition-related deal and integration costs in the three months ended December 31, 2020 primarily related to costs associated with the June 2021 acquisition of Alliance Healthcare. Business transformation efforts in the three months ended December 31, 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	3 Months Ended
	Dec. 31, 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. 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 . Trial in the two consolidated cases in West Virginia commenced in May 2021 and concluded in July 2021; the Court has not yet issued its ruling. 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 September 28, 2021, the Company and the two other national distributors announced that they had reached an agreement to pay approximately $75 million in a settlement with the Cherokee Nation, the plaintiff in the Oklahoma case. The Company's 31.0% share of the $75 million settlement amount is a component of its overall $6.7 billion total liability accrual. Under the settlement, all claims in the Cherokee Nation trial have been dismissed with prejudice as to the Company and the two other distributor defendants. 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 (which was subsequently briefly extended by agreement), 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). On September 4, 2021, the Company announced that it and the two other distributors had determined that enough States had agreed to settle in order to proceed to the next phase. Subsequent to September 4, 2021, certain additional States have agreed to participate in the settlement, bringing the total number of Settling States to 46 of 49 (as previously disclosed, the Company settled with the State of West Virginia in 2017). If the distributors determine that there is sufficient participation by political subdivisions in the Settling States, a final settlement agreement based upon the terms contained in the proposed settlement agreement would become effective on April 2, 2022. 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's accrued litigation liability related to the proposed global settlement as well as other opioid-related litigation was $6.7 billion as of December 31, 2021 and September 30, 2021. The Company currently estimates that $796.9 million will be paid prior to December 31, 2022, which is recorded in Accrued Expenses and Other on the Company’s Consolidated Balance Sheet. In September 2021, the Company paid $288.4 million into escrow, which did not reduce the Company's liability as it was recorded as restricted cash in Prepaid Expense and Other on the Company's Consolidated Balance Sheet as of September 30, 2021. In the fiscal quarter ended December 31, 2021, a net $14.4 million was disbursed from escrow, which reduced the escrow balance to $274.0 million as of December 31, 2021. The remaining escrow balance 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 $5.9 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 accrued to date. 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 2022 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, 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 accrued liability and a portion was paid into escrow on September 30, 2021. These escrowed funds were disbursed following the entry of a Consent Judgment. Under the settlement, claims in the New York state trial have been dismissed with prejudice as to the Company and the two other distributor defendants. A trial in Ohio state court for a case brought by the Ohio Attorney General against the Company and other wholesale distributors was scheduled to commence on September 20, 2021. On September 16, 2021, the Company and the two other distributors announced that they had reached an agreement to pay up to $808 million in a settlement with the State of Ohio and participating subdivisions, to resolve opioid-related claims, consistent with Ohio’s allocations under the proposed MDL settlement agreement, as well as certain attorneys’ fees and costs. The Company's 31.0% share of the $808 million settlement amount is a component of its overall $6.7 billion total accrued liability and a portion was paid into escrow on September 30, 2021. These escrowed funds will be disbursed upon satisfaction of certain conditions. Under the settlement, claims in the Ohio state trial have been dismissed with prejudice as to the Company and the two other distributor defendants. A trial in Rhode Island state court for a case brought by the Rhode Island Attorney General against the Company and other wholesale distributors, among other defendants, was scheduled to commence on March 14, 2022. On January 25, 2022, the Company and the two other distributors reached an agreement to pay up to $127 million in a settlement with the State of Rhode Island and participating subdivisions, to resolve opioid-related claims, consistent with Rhode Island’s allocations under the proposed MDL settlement agreement, as well as certain attorneys’ fees and costs. The Company's 31.0% share of the settlement amount is a component of its overall $6.7 billion total accrued liability . Under the settlement, claims in the Rhode Island state trial have been dismissed with prejudice as to the Company and the two other distributor defendants. On January 26, 2022, the Company and the two other national distributors reached an agreement to pay approximately $440 million to settle the claims of the remaining federally recognized Native American tribes. The Company’s 31.0% share of the $440 million settlement amount is a component of its overall $6.7 billion total liability accrual. The exact payment amount will depend on the extent of participation by tribes, including those that have not sued. All participating tribes’ claims will be dismissed, and each participating tribe will release the distributors and their related entities from all applicable claims. A trial in Florida state court for a case brought by the Florida Attorney General against the Company and other wholesale distributors was scheduled to commence on April 4, 2022. On January 31, 2022, the Company and the two other distributors reached an agreement to pay up to $1.386 billion in a settlement with the State of Florida and participating subdivisions to resolve opioid-related claims, consistent with Florida’s allocations under the proposed MDL settlement agreement. The Company's 31.0% share of the $1.386 billion settlement amount is a component of its overall $6.7 billion total accrued liability and will be disbursed upon satisfaction of certain conditions including entry of a Consent Judgment. Under the settlement, claims in the Florida 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 began on November 15, 2021. A trial in Texas state court for a case brought by Dallas County against ABDC and certain other defendants is scheduled to begin on July 11, 2022. 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 produced documents in response to the subpoenas. Shareholder Securities Litigation 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, and on November 10, 2020, the Delaware Court of Chancery granted the Special Litigation Committee’s motion to stay the litigation pending its investigation. On September 22, 2021, the Special Litigation Committee filed its report under seal and moved to dismiss the case. The Special Litigation Committee’s motion to dismiss the case is 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 Board's oversight of the Company’s controlled substance diversion control programs and violation of Section 14(a) of the Securities Exchange Act of 1934, as amended (the "Exchange Act"). 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. On December 30, 2021, Lebanon County Employees' Retirement Fund and Teamsters Local 443 Health Services & Insurance Plan filed a complaint for a purported derivative action in the Delaware Court of Chancery against the Company and certain of its current officers and directors. The complaint alleges claims for breach of fiduciary duty allegedly arising from the Board’s and certain officers’ oversight of the Company’s controlled substance diversion control programs. The defendants are due to respond to the complaint on or before March 29, 2022. 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 . 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.

Fair Value of Financial Instrum

Fair Value of Financial Instruments	3 Months Ended
	Dec. 31, 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 December 31, 2021 and September 30, 2021 approximate fair value based upon the relatively short-term nature of these financial instruments. Within Cash and Cash Equivalents, the Company had $1,843.0 million of investments in money market accounts as of December 31, 2021 and had $671.0 million of investments in money market accounts as of September 30, 2021. 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 December 31, 2021 were $6,412.5 million and $6,691.6 million, respectively. The recorded amount of long-term debt and the corresponding fair value as of September 30, 2021 were $6,383.8 million and $6,761.6 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	3 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Business Segment Information	Business Segment Information The Company is organized geographically based upon the products and services it provides to its customers. The Company has re-aligned its reporting structure under two reportable segments: U.S. Healthcare Solutions and International Healthcare Solutions. U.S. Healthcare Solutions consists of the legacy Pharmaceutical Distribution Services reportable segment (excluding Profarma), MWI Animal Health, Xcenda, Lash Group, and ICS 3PL. International Healthcare Solutions consists of Alliance Healthcare, World Courier, Innomar, Profarma, and Profarma Specialty. Profarma had previously been included in the Pharmaceutical Distribution Services reportable segment. The Company's previously reported results have been revised to conform to its re-aligned reporting structure. The following illustrates reportable and operating segment disaggregated revenue as required by Accounting Standards Codification 606 for the periods indicated: Three months ended (in thousands) 2021 2020 U.S. Healthcare Solutions: Human Health $ 51,782,129 $ 50,452,023 Animal Health 1,197,518 1,120,558 Total U.S. Healthcare Solutions 52,979,647 51,572,581 International Healthcare Solutions: Alliance Healthcare 5,556,671 — Other Healthcare Solutions 1,093,111 944,311 Total International Healthcare Solutions 6,649,782 944,311 Intersegment eliminations (619) (336) Revenue $ 59,628,810 $ 52,516,556 The following illustrates reportable segment operating income for the periods indicated: Three months ended (in thousands) 2021 2020 U.S. Healthcare Solutions $ 569,087 $ 565,927 International Healthcare Solutions 180,060 50,989 Total segment operating income $ 749,147 $ 616,916 The following reconciles total segment operating income to income before income taxes for the periods indicated: Three months ended (in thousands) 2021 2020 Total segment operating income $ 749,147 $ 616,916 LIFO credit 44,679 25,727 Acquisition-related intangibles amortization (79,506) (25,034) Employee severance, litigation, and other (64,969) (70,381) Impairment of assets (4,946) — Operating income 644,405 547,228 Other income, net (5,172) (14,268) Interest expense, net 53,372 33,614 Income before income taxes $ 596,205 $ 527,882 Segment operating income is evaluated by the chief operating decision maker of the Company before LIFO credit; acquisition-related intangibles amortization; employee severance, litigation, and other, and impairment of assets. All corporate office expenses are allocated to the operating segment level.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	3 Months Ended
	Dec. 31, 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 and in accordance with 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 December 31, 2021 and the results of operations and cash flows for the interim periods ended December 31, 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, 2021.
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	Restricted CashThe Company 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	Recently Adopted Accounting Pronouncements 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 was 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. The Company adopted ASU No. 2019-12 as of October 1, 2021. The adoption of ASU No. 2019-12 had no impact on the Company's financial statements and is not expected to have a material impact on its results of operations or cash flows. As of December 31, 2021, there were no other recently-issued accounting standards that could 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)	3 Months Ended
	Dec. 31, 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 used in the Consolidated Statements of Cash Flows: (amounts in thousands) December 31, September 30, (unaudited) Cash and cash equivalents $ 3,168,881 $ 2,547,142 Restricted cash (included in Prepaid Expenses and Other) 453,485 462,986 Restricted cash (included in Other Assets) 60,014 60,000 Cash, cash equivalents, and restricted cash $ 3,682,380 $ 3,070,128
Schedule of 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 used in the Consolidated Statements of Cash Flows: (amounts in thousands) December 31, September 30, (unaudited) Cash and cash equivalents $ 3,168,881 $ 2,547,142 Restricted cash (included in Prepaid Expenses and Other) 453,485 462,986 Restricted cash (included in Other Assets) 60,014 60,000 Cash, cash equivalents, and restricted cash $ 3,682,380 $ 3,070,128

Acquisition and Assets and Li_2

Acquisition and Assets and Liabilities Held for Sale (Tables)	3 Months Ended
	Dec. 31, 2021
Business Combination and Asset Acquisition [Abstract]
Schedule of assets acquired and liabilities assumed	The purchase price has been 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 allocation as of December 31, 2021 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 and related account balances. There were no measurement period adjustments recorded to the previously-reported opening balance sheet that would have had a material impact on the Company's previously-reported results of operations had those adjustments been recorded in the previous reporting period. 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 96,851 Other equity consideration 6,061 Fair value of total consideration $ 6,934,012 Recognized amounts of identifiable assets acquired and liabilities assumed Cash and cash equivalents $ 921,995 Accounts receivable 3,703,895 Inventories 1,649,855 Prepaid expenses and other 381,926 Property and equipment 634,220 Goodwill 2,477,667 Other intangible assets 3,735,000 Other assets 550,855 Total assets acquired 14,055,413 Accounts payable (4,618,807) Accrued expenses and other (765,463) Short-term debt (353,420) Deferred income taxes (800,115) Other liabilities (405,332) Total liabilities assumed (6,943,137) Net assets acquired 7,112,276 Noncontrolling interest (178,264) Equity consideration (235,141) Estimated accrued consideration (96,851) 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
Schedule of assets and liabilities held for sale	Total assets and liabilities of the combined disposal groups held for sale on the Consolidated Balance Sheet for the periods indicated are comprised of the following: (in thousands) December 31, September 30, Cash and cash equivalents $ 713 $ 1,751 Accounts receivables, less allowance for credit losses 173,085 182,077 Inventories 137,829 123,424 Prepaid expenses and other 11,310 11,258 Property and equipment 2,923 3,084 Goodwill 31,903 31,903 Other intangible assets 23,320 22,923 Other assets 8,275 7,812 Loss on the remeasurement of disposal group held for sale to fair value less cost to sell (16,270) (11,324) Total assets held for sale $ 373,088 $ 372,908 Accounts payable $ 169,055 $ 173,104 Accrued expenses and other 5,496 7,234 Short-term debt 2,739 4,225 Long-term debt 48 50 Deferred income taxes 5,521 5,857 Other liabilities 2,420 $ 1,599 Total liabilities held for sale $ 185,279 $ 192,069

Variable Interest Entity (Table

Variable Interest Entity (Tables)	3 Months Ended
	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of VIE's assets and liabilities	The following assets and liabilities of Profarma are included in the Company's Consolidated Balance Sheets: (in thousands) December 31, September 30, Cash and cash equivalents $ 23,271 $ 33,699 Accounts receivables, net 154,424 148,485 Inventories 169,576 168,229 Prepaid expenses and other 62,217 62,545 Property and equipment, net 32,221 31,920 Goodwill 75,936 75,936 Other intangible assets 69,793 70,840 Other long-term assets 88,995 74,177 Total assets $ 676,433 $ 665,831 Accounts payable $ 183,801 $ 162,768 Accrued expenses and other 43,066 38,477 Short-term debt 22,663 64,215 Long-term debt 79,571 52,613 Deferred income taxes 25,758 37,041 Other long-term liabilities 57,016 57,945 Total liabilities $ 411,875 $ 413,059

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	3 Months Ended
	Dec. 31, 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 three months ended December 31, 2021: (in thousands) U. S. Healthcare Solutions International Healthcare Solutions Total Goodwill as of September 30, 2021 (as revised) $ 6,260,374 $ 2,770,157 $ 9,030,531 Purchase accounting adjustments — 8,515 8,515 Goodwill recognized in connection with acquisition 18,409 — 18,409 Foreign currency translation (10) (135,655) (135,665) Goodwill as of December 31, 2021 $ 6,278,773 $ 2,643,017 $ 8,921,790
Schedule of indefinite-lived intangible assets	The following is a summary of other intangible assets: December 31, 2021 September 30, 2021 (in thousands) Weighted Average Remaining Useful Life Gross Accumulated Net Gross Accumulated Net Indefinite-lived trade names $ 668,128 $ — $ 668,128 $ 668,119 $ — $ 668,119 Finite-lived: Customer relationships 16 years 4,726,242 (779,373) 3,946,869 4,838,549 (718,750) 4,119,799 Trade names and other 11 years 617,887 (152,211) 465,676 609,050 (140,041) 469,009 Total other intangible assets $ 6,012,257 $ (931,584) $ 5,080,673 $ 6,115,718 $ (858,791) $ 5,256,927
Schedule of finite-lived intangible assets	The following is a summary of other intangible assets: December 31, 2021 September 30, 2021 (in thousands) Weighted Average Remaining Useful Life Gross Accumulated Net Gross Accumulated Net Indefinite-lived trade names $ 668,128 $ — $ 668,128 $ 668,119 $ — $ 668,119 Finite-lived: Customer relationships 16 years 4,726,242 (779,373) 3,946,869 4,838,549 (718,750) 4,119,799 Trade names and other 11 years 617,887 (152,211) 465,676 609,050 (140,041) 469,009 Total other intangible assets $ 6,012,257 $ (931,584) $ 5,080,673 $ 6,115,718 $ (858,791) $ 5,256,927

Debt (Tables)

Debt (Tables)	3 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
Schedule of debt instruments	Debt consisted of the following: (in thousands) December 31, September 30, Revolving credit note $ — $ — Receivables securitization facility due 2024 350,000 350,000 Term loan due in June 2023 249,325 249,640 Overdraft facility due 2024 (£10,000) 7,969 — Multi-currency revolving credit facility due 2026 — — $1,525,000, 0.737% senior notes due 2023 1,519,352 1,518,223 $500,000, 3.400% senior notes due 2024 498,835 498,714 $500,000, 3.250% senior notes due 2025 497,838 497,669 $750,000, 3.450% senior notes due 2027 744,992 744,781 $500,000, 2.800% senior notes due 2030 494,890 494,738 $1,000,000, 2.700% senior notes due 2031 989,646 989,366 $500,000, 4.250% senior notes due 2045 495,000 494,946 $500,000, 4.300% senior notes due 2047 493,088 493,021 Alliance Healthcare debt 237,931 235,998 Nonrecourse debt 102,234 116,828 Total debt 6,681,100 6,683,924 Less AmerisourceBergen Corporation current portion 7,969 — Less Alliance Healthcare current portion 237,931 235,998 Less nonrecourse current portion 22,663 64,215 Total, net of current portion $ 6,412,537 $ 6,383,711

Stockholders' Equity and Earn_2

Stockholders' Equity and Earnings per Share (Tables)	3 Months Ended
	Dec. 31, 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 (in thousands) 2021 2020 Weighted average common shares outstanding - basic 208,555 204,683 Dilutive effect of stock options and restricted stock units 2,613 2,118 Weighted average common shares outstanding - diluted 211,168 206,801

Employee Severance, Litigatio_2

Employee Severance, Litigation, and Other (Tables)	3 Months Ended
	Dec. 31, 2021
Restructuring and Related Activities [Abstract]
Schedule of 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 (in thousands) 2021 2020 Employee severance $ 343 $ — Litigation and opioid-related costs 32,635 32,062 Acquisition-related deal and integration costs 21,350 18,924 Business transformation efforts 4,342 12,442 Other restructuring initiatives 6,299 6,953 Total employee severance, litigation, and other $ 64,969 $ 70,381

Business Segment Information (T

Business Segment Information (Tables)	3 Months Ended
	Dec. 31, 2021
Segment Reporting [Abstract]
Schedule of 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 (in thousands) 2021 2020 U.S. Healthcare Solutions: Human Health $ 51,782,129 $ 50,452,023 Animal Health 1,197,518 1,120,558 Total U.S. Healthcare Solutions 52,979,647 51,572,581 International Healthcare Solutions: Alliance Healthcare 5,556,671 — Other Healthcare Solutions 1,093,111 944,311 Total International Healthcare Solutions 6,649,782 944,311 Intersegment eliminations (619) (336) Revenue $ 59,628,810 $ 52,516,556
Schedule of segment operating income	The following illustrates reportable segment operating income for the periods indicated: Three months ended (in thousands) 2021 2020 U.S. Healthcare Solutions $ 569,087 $ 565,927 International Healthcare Solutions 180,060 50,989 Total segment operating income $ 749,147 $ 616,916
Schedule of 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 (in thousands) 2021 2020 Total segment operating income $ 749,147 $ 616,916 LIFO credit 44,679 25,727 Acquisition-related intangibles amortization (79,506) (25,034) Employee severance, litigation, and other (64,969) (70,381) Impairment of assets (4,946) — Operating income 644,405 547,228 Other income, net (5,172) (14,268) Interest expense, net 53,372 33,614 Income before income taxes $ 596,205 $ 527,882

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Additional Information (Details) $ in Millions	3 Months Ended
	Dec. 31, 2021USD ($)segment	Sep. 30, 2021USD ($)
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Reportable segments | segment	2
Opioid Lawsuits and Investigations
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Restricted cash | $	$ 274	$ 288.4

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Schedule of Restricted Cash (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Restricted Cash and Cash Equivalents Items [Line Items]
Cash and cash equivalents	$ 3,168,881	$ 2,547,142
Cash, cash equivalents, and restricted cash	3,682,380	3,070,128	$ 4,890,918	$ 4,597,746
Prepaid Expenses and Other
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	453,485	462,986
Other Assets
Restricted Cash and Cash Equivalents Items [Line Items]
Restricted cash	$ 60,014	$ 60,000

Acquisition and Assets and Li_3

Acquisition and Assets and Liabilities Held for Sale - Additional Information (Details) $ / shares in Units, shares in Millions	Jun. 01, 2021USD ($)$ / sharesshares	Dec. 31, 2021USD ($)subsidiary	Dec. 31, 2020USD ($)	Sep. 30, 2021USD ($)
Business Acquisition [Line Items]
Share price (in usd per share) | $ / shares	$ 114.54
Net cash paid		$ 62,641,000	$ 0
Acquisition-related deal and integration costs		$ 21,350,000	$ 18,924,000
Held for sale
Business Acquisition [Line Items]
Number of subsidiaries | subsidiary		2
Accumulated loss on the remeasurement		$ 16,270,000		$ 11,324,000
Loss on write-down		$ 4,900,000		(11,300,000)
WBA Alliance Healthcare
Business Acquisition [Line Items]
Purchase price in cash	$ 6,602,020,000
Equity (2 million shares of AmerisourceBergen Corporation common stock)	$ 229,080,000
Equity issued (shares) | shares	2
Estimated accrued consideration	$ 96,851,000
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 deductible	0
Noncontrolling interest	(178,264,000)
Acquisition-related deal and integration costs				$ 90,900,000
Alliance Healthcare Egypt
Business Acquisition [Line Items]
Noncontrolling interest	$ (178,300,000)
Ownership percentage	50.00%

Acquisition and Assets and Li_4

Acquisition and Assets and Liabilities Held for Sale - Assets And Liabilities (Details) - USD ($) $ in Thousands, shares in Millions	Jun. 01, 2021	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021
Recognized amounts of identifiable assets acquired and liabilities assumed
Goodwill		$ 8,921,790		$ 9,030,531
Net cash paid		$ 62,641	$ 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	96,851
Other equity consideration	6,061
Fair value of total consideration	6,934,012
Recognized amounts of identifiable assets acquired and liabilities assumed
Cash and cash equivalents	921,995
Accounts receivable	3,703,895
Inventories	1,649,855
Prepaid expenses and other	381,926
Property and equipment	634,220
Goodwill	2,477,667
Other intangible assets	3,735,000
Other assets	550,855
Total assets acquired	14,055,413
Accounts payable	(4,618,807)
Accrued expenses and other	(765,463)
Short-term debt	(353,420)
Deferred income taxes	(800,115)
Other liabilities	(405,332)
Total liabilities assumed	(6,943,137)
Net assets acquired	7,112,276
Noncontrolling interest	(178,264)
Equity consideration	(235,141)
Estimated accrued consideration	(96,851)
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
Restricted cash acquired	$ 143,308

Acquisition and Assets and Li_5

Acquisition and Assets and Liabilities Held for Sale - 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

Acquisition and Assets and Li_6

Acquisition and Assets and Liabilities Held for Sale - Assets and Liabilities Held for Sale (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Sep. 30, 2021
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Assets held for sale	$ 373,088	$ 372,908
Total liabilities held for sale	185,279	192,069
Held for sale
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Cash and cash equivalents	713	1,751
Accounts receivables, less allowance for credit losses	173,085	182,077
Inventories	137,829	123,424
Prepaid expenses and other	11,310	11,258
Property and equipment	2,923	3,084
Goodwill	31,903	31,903
Other intangible assets	23,320	22,923
Other assets	8,275	7,812
Loss on the remeasurement of disposal group held for sale to fair value less cost to sell	(16,270)	(11,324)
Assets held for sale	373,088	372,908
Accounts payable	169,055	173,104
Accrued expenses and other	5,496	7,234
Short-term debt	2,739	4,225
Long-term debt	48	50
Deferred income taxes	5,521	5,857
Other liabilities	2,420	1,599
Total liabilities held for sale	$ 185,279	$ 192,069

Variable Interest Entity - Fina

Variable Interest Entity - Financial Position of Variable Interest Entity (Details) - USD ($) $ in Thousands	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2020
Variable Interest Entity [Line Items]
Cash and cash equivalents	$ 3,682,380	$ 3,070,128	$ 4,890,918	$ 4,597,746
Inventories	16,293,933	15,368,352
Property and equipment, net	2,129,697	2,162,961
Goodwill	8,921,790	9,030,531
Other long-term assets	1,796,470	1,793,986
TOTAL ASSETS	57,577,564	57,337,805
Long-term debt	6,681,100	6,683,924
Deferred income taxes	1,689,496	1,685,296
Other Liabilities, Noncurrent	1,060,416	1,082,723
Profarma
Variable Interest Entity [Line Items]
Cash and cash equivalents	23,271	33,699
Accounts receivables, net	154,424	148,485
Inventories	169,576	168,229
Prepaid expenses and other	62,217	62,545
Property and equipment, net	32,221	31,920
Goodwill	75,936	75,936
Other intangible assets	69,793	70,840
Other long-term assets	88,995	74,177
TOTAL ASSETS	676,433	665,831
Accounts payable	183,801	162,768
Accrued expenses and other	43,066	38,477
Short-term debt	22,663	64,215
Long-term debt	79,571	52,613
Deferred income taxes	25,758	37,041
Other Liabilities, Noncurrent	57,016	57,945
Total liabilities	$ 411,875	$ 413,059

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Income Tax Disclosure [Abstract]
Unrecognized tax benefits	$ 530.6
Unrecognized tax benefits, net of federal benefit	466.5
Tax benefits that would reduce income tax expense and effective tax rate	448.3
Unrecognized tax benefits - interest and penalties	23.7
Unrecognized tax benefits - increase	7.9
Significant change in unrecognized tax benefits is reasonably possible	$ 12.3
Effective tax rate (as a percentage)	24.60%	28.30%

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	3 Months Ended
	Dec. 31, 2021USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 9,030,531
Purchase accounting adjustments	8,515
Goodwill recognized in connection with acquisition	18,409
Foreign currency translation	(135,665)
Goodwill, ending balance	8,921,790
U. S. Healthcare Solutions
Goodwill [Roll Forward]
Goodwill, beginning balance	6,260,374
Purchase accounting adjustments	0
Goodwill recognized in connection with acquisition	18,409
Foreign currency translation	(10)
Goodwill, ending balance	6,278,773
International Healthcare Solutions
Goodwill [Roll Forward]
Goodwill, beginning balance	2,770,157
Purchase accounting adjustments	8,515
Goodwill recognized in connection with acquisition	0
Foreign currency translation	(135,655)
Goodwill, ending balance	$ 2,643,017

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2021	Sep. 30, 2021
Finite-lived
Accumulated Amortization	$ (931,584)	$ (858,791)
Intangible Assets
Gross Carrying Amount	6,012,257	6,115,718
Net Carrying Amount	5,080,673	5,256,927
Trade names
Indefinite-lived intangibles
Indefinite-lived trade names	$ 668,128	668,119
Customer relationships
Finite-lived
Weighted Average Remaining Useful Life	16 years
Gross Carrying Amount	$ 4,726,242	4,838,549
Accumulated Amortization	(779,373)	(718,750)
Net Carrying Amount	$ 3,946,869	4,119,799
Trade names and other
Finite-lived
Weighted Average Remaining Useful Life	11 years
Gross Carrying Amount	$ 617,887	609,050
Accumulated Amortization	(152,211)	(140,041)
Net Carrying Amount	$ 465,676	$ 469,009

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Additional Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Amortization expense	$ 80,344	$ 25,608
Amortization expense, fiscal year maturity
2022	312,600
2023	308,300
2024	307,100
2025	306,100
2026	302,200
Thereafter	$ 2,956,500

Debt - Debt Instruments (Detail

Debt - Debt Instruments (Details)	Dec. 31, 2021USD ($)	Dec. 31, 2021GBP (£)	Sep. 30, 2021USD ($)	Feb. 28, 2021GBP (£)
Debt Instrument [Line Items]
Total debt	$ 6,681,100,000		$ 6,683,924,000
Less current portion	7,969,000		0
Total, net of current portion	6,412,537,000		6,383,711,000
Revolving credit note
Debt Instrument [Line Items]
Maximum borrowing capacity	75,000,000
Total debt	0		0
Receivables securitization facility due 2024
Debt Instrument [Line Items]
Maximum borrowing capacity	1,450,000,000
Total debt	350,000,000		350,000,000
Term loan due in June 2023
Debt Instrument [Line Items]
Total debt	249,325,000		249,640,000
Overdraft facility due 2024 (£10,000)
Debt Instrument [Line Items]
Maximum borrowing capacity | £		£ 10,000,000		£ 10,000,000
Total debt	7,969,000		0
Multi-currency revolving credit facility due 2026
Debt Instrument [Line Items]
Maximum borrowing capacity	2,400,000,000
Total 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%
Total debt	$ 1,519,352,000		1,518,223,000
$500,000, 3.400% senior notes due 2024
Debt Instrument [Line Items]
Principal amount	$ 500,000,000
Interest rate	3.40%	3.40%
Total debt	$ 498,835,000		498,714,000
$500,000, 3.250% senior notes due 2025
Debt Instrument [Line Items]
Principal amount	$ 500,000,000
Interest rate	3.25%	3.25%
Total debt	$ 497,838,000		497,669,000
$750,000, 3.450% senior notes due 2027
Debt Instrument [Line Items]
Principal amount	$ 750,000,000
Interest rate	3.45%	3.45%
Total debt	$ 744,992,000		744,781,000
$500,000, 2.800% senior notes due 2030
Debt Instrument [Line Items]
Principal amount	$ 500,000,000
Interest rate	2.80%	2.80%
Total debt	$ 494,890,000		494,738,000
$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%
Total debt	$ 989,646,000		989,366,000
$500,000, 4.250% senior notes due 2045
Debt Instrument [Line Items]
Principal amount	$ 500,000,000
Interest rate	4.25%	4.25%
Total debt	$ 495,000,000		494,946,000
$500,000, 4.300% senior notes due 2047
Debt Instrument [Line Items]
Principal amount	$ 500,000,000
Interest rate	4.30%	4.30%
Total debt	$ 493,088,000		493,021,000
Alliance Healthcare debt
Debt Instrument [Line Items]
Total debt	237,931,000		235,998,000
Less current portion	237,931,000		235,998,000
Nonrecourse debt
Debt Instrument [Line Items]
Total debt	102,234,000		116,828,000
Less current portion	$ 22,663,000		$ 64,215,000

Debt - Additional information (

Debt - Additional information (Details)	3 Months Ended
	Dec. 31, 2021USD ($)	Dec. 31, 2021GBP (£)	Jun. 01, 2021	Feb. 28, 2021GBP (£)
Alliance Healthcare Egypt
Debt Instrument [Line Items]
Ownership percentage			50.00%
Multi-currency revolving credit facility due 2026
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 2,400,000,000
Facility fee	0.11%
Multi-currency revolving credit facility due 2026 | Minimum
Debt Instrument [Line Items]
Facility fee	0.05%
Multi-currency revolving credit facility due 2026 | Maximum
Debt Instrument [Line Items]
Facility fee	0.125%
Multi-currency revolving credit facility due 2026 | CDOR / LIBOR / EURIBOR / Bankers Acceptance Stamping Fee
Debt Instrument [Line Items]
Variable rate spread(in percentage)	1.015%
Multi-currency revolving credit facility due 2026 | CDOR / LIBOR / EURIBOR / Bankers Acceptance Stamping Fee | Minimum
Debt Instrument [Line Items]
Variable rate spread(in percentage)	0.70%
Multi-currency revolving credit facility due 2026 | CDOR / LIBOR / EURIBOR / Bankers Acceptance Stamping Fee | Maximum
Debt Instrument [Line Items]
Variable rate spread(in percentage)	1.125%
Multi-currency revolving credit facility due 2026 | Alternate base rate and Canadian prime rate | Minimum
Debt Instrument [Line Items]
Variable rate spread(in percentage)	0.00%
Multi-currency revolving credit facility due 2026 | Alternate base rate and Canadian prime rate | Maximum
Debt Instrument [Line Items]
Variable rate spread(in percentage)	0.125%
Commercial paper
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 2,400,000,000
Debt instrument, term	365 days
Amount outstanding	$ 0
Receivables securitization facility due 2024
Debt Instrument [Line Items]
Maximum borrowing capacity	1,450,000,000
Potential increase in receivables securitization facility	250,000,000
Revolving credit note
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 75,000,000
Overdraft facility due 2024 (£10,000)
Debt Instrument [Line Items]
Maximum borrowing capacity | £		£ 10,000,000		£ 10,000,000

Stockholders' Equity and Earn_3

Stockholders' Equity and Earnings per Share - Additional Information (Details) - USD ($)	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	May 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from earnings per share computation (shares)	400,000	300,000
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)	0
Availability remaining under program	$ 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
	Dec. 31, 2021	Dec. 31, 2020
Equity [Abstract]
Weighted average common shares outstanding - basic (shares)	208,555	204,683
Dilutive effect of stock options and restricted stock units (shares)	2,613	2,118
Weighted average common shares outstanding - diluted (shares)	211,168	206,801

Related Party Transactions (Det

Related Party Transactions (Details) - Investor - USD ($) $ in Billions	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020	Sep. 30, 2021
WBA Alliance Healthcare
Related Party Transaction [Line Items]
Revenue from related party	$ 16.2	$ 16.2
Receivable from related party	$ 6.7		$ 7
AmerisourceBergen | WBA Alliance Healthcare
Related Party Transaction [Line Items]
Ownership percentage (more than)	10.00%

Employee Severance, Litigatio_3

Employee Severance, Litigation, and Other (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Restructuring Cost and Reserve [Line Items]
Employee severance	$ 343	$ 0
Litigation and opioid-related costs	32,635	32,062
Acquisition-related deal and integration costs	21,350	18,924
Business transformation efforts	4,342	12,442
Other restructuring initiatives	6,299	6,953
Total employee severance, litigation, and other	64,969	$ 70,381
Opioid Lawsuits and Investigations
Restructuring Cost and Reserve [Line Items]
Litigation accrual	$ 6,800

Legal Matters and Contingenci_2

Legal Matters and Contingencies (Details) $ in Thousands	Jan. 31, 2022USD ($)	Jan. 26, 2022USD ($)	Jan. 25, 2022USD ($)	Sep. 28, 2021USD ($)	Sep. 16, 2021USD ($)	Sep. 04, 2021USD ($)settling_state	Jul. 20, 2021USD ($)	Dec. 31, 2021USD ($)	Sep. 30, 2021USD ($)	Jan. 31, 2020claim
Loss Contingencies [Line Items]
Accrued litigation liability								$ 5,911,474	$ 5,961,953
MDL and Other Related State Court Litigation | Pending litigation
Loss Contingencies [Line Items]
Number of pending claims | claim										4
Estimate of possible loss						$ 6,400,000
Legal settlement term (in years)						18 years
MDL and Other Related State Court Litigation | Pending litigation | Three Largest National Distributors
Loss Contingencies [Line Items]
Settling States | settling_state						46
Aggregate legal settlement (up to)						$ 21,000,000
Settlement With Cherokee Nation
Loss Contingencies [Line Items]
Company's percent of settlement				31.00%
Settlement With Cherokee Nation | Three Largest National Distributors
Loss Contingencies [Line Items]
Settlement				$ 75,000
Opioid Lawsuits and Investigations
Loss Contingencies [Line Items]
Company's percent of settlement								31.00%
Total liability accrual								$ 6,700,000	6,700,000
Current estimate recorded in Accrued Expenses and Other								796,900
Restricted cash								274,000	$ 288,400
Payment pursuant to settlement (up to)								14,400
Accrued litigation liability								$ 5,900,000
Opioid Lawsuits and Investigations | Settled Litigation | Three Largest National Distributors
Loss Contingencies [Line Items]
Settlement					$ 808,000		$ 1,179,000
Opioid Lawsuits and Investigations | Settled Litigation | Three Largest National Distributors | Subsequent event
Loss Contingencies [Line Items]
Settlement	$ 1,386,000	$ 440,000	$ 127,000

Fair Value of Financial Instr_2

Fair Value of Financial Instruments (Details) - USD ($) $ in Millions	Dec. 31, 2021	Sep. 30, 2021
Fair value | Level 1 inputs | Money market
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Cash and cash equivalents	$ 1,843	$ 671
Fair value | Level 2 inputs
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	6,691.6	6,761.6
Recorded amount
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt	$ 6,412.5	$ 6,383.8

Business Segment Information -

Business Segment Information - Additional Information (Details) $ in Millions	3 Months Ended
	Dec. 31, 2021USD ($)segment	Dec. 31, 2020USD ($)
Segment Reporting [Abstract]
Reportable segments | segment	2
Foreign currency income | $	$ 5.3	$ 14

Business Segment Information _2

Business Segment Information - Segment Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	$ 59,628,810	$ 52,516,556
Operating segments | U.S. Healthcare Solutions
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	52,979,647	51,572,581
Operating segments | U.S. Healthcare Solutions | Human Health
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	51,782,129	50,452,023
Operating segments | U.S. Healthcare Solutions | Animal Health
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	1,197,518	1,120,558
Operating segments | International Healthcare Solutions
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	6,649,782	944,311
Operating segments | International Healthcare Solutions | Alliance Healthcare
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	5,556,671	0
Operating segments | International Healthcare Solutions | Other Healthcare Solutions
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	1,093,111	944,311
Intersegment eliminations
Segment Reporting, Revenue Reconciling Item [Line Items]
Revenue	$ (619)	$ (336)

Business Segment Information _3

Business Segment Information - Segment Operating Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting Information [Line Items]
Operating income	$ 644,405	$ 547,228
Operating segments
Segment Reporting Information [Line Items]
Operating income	749,147	616,916
Operating segments | U. S. Healthcare Solutions
Segment Reporting Information [Line Items]
Operating income	569,087	565,927
Operating segments | International Healthcare Solutions
Segment Reporting Information [Line Items]
Operating income	$ 180,060	$ 50,989

Business Segment Information _4

Business Segment Information - Reconciliation of Segment Operating Income to Income (Loss) from Operations before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment operating income	$ 644,405	$ 547,228
LIFO credit	44,679	25,727
Employee severance, litigation, and other	(64,969)	(70,381)
Impairment of assets	(4,946)	0
Other income, net	(5,172)	(14,268)
Interest expense, net	53,372	33,614
Income before income taxes	596,205	527,882
Operating segments
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
Total segment operating income	749,147	616,916
Segment reconciling items
Segment Reporting, Reconciling Item for Operating Profit (Loss) from Segment to Consolidated [Line Items]
LIFO credit	44,679	25,727
Acquisition-related intangibles amortization	(79,506)	(25,034)
Employee severance, litigation, and other	(64,969)	(70,381)
Impairment of assets	$ (4,946)	$ 0