Avaya (AVYA) 10-Q 10 Aug 20 2020 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Jun. 30, 2020	Jul. 31, 2020
Cover [Abstract]
Document Fiscal Period Focus	Q3
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Filer Category	Large Accelerated Filer
Title of 12(b) Security	Common Stock
Trading Symbol	AVYA
Entity Information, Former Legal or Registered Name	None
Entity Central Index Key	0001418100
Entity Incorporation, State or Country Code	DE
Document Transition Report	false
Document Quarterly Report	true
Document Type	10-Q
Document Fiscal Year Focus	2020
Document Period End Date	Jun. 30, 2020
Entity File Number	001-38289
Entity Registrant Name	AVAYA HOLDINGS CORP.
Entity Tax Identification Number	26-1119726
Entity Address, Address Line One	4655 Great America Parkway
Entity Address, City or Town	Santa Clara,
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	95054
City Area Code	908
Local Phone Number	953-6000
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Bankruptcy Proceedings, Reporting Current	true
Entity Common Stock, Shares Outstanding		82,977,984

Recent Accounting Pronouncement

Recent Accounting Pronouncements	9 Months Ended
	Jun. 30, 2020
Accounting Changes and Error Corrections [Abstract]
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Accounting Pronouncements In February 2018, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2018-02, "Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income." This standard allows companies to reclassify from accumulated other comprehensive income to retained earnings any stranded tax benefits resulting from the enactment of the Tax Cuts and Jobs Act. The Company adopted this standard as of October 1, 2019. The adoption of this standard did not have a material impact on the Company's Condensed Consolidated Financial Statements. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)." This standard, along with other guidance subsequently issued by the FASB (collectively "ASC 842"), superseded all lease accounting guidance and requires lessees to recognize lease assets and liabilities for all leases with initial lease terms of more than 12 months. The standard makes similar changes to lessor accounting and aligns key aspects of the lessor accounting model with the GAAP revenue recognition standard. The Company adopted ASC 842 on October 1, 2019 using the modified retrospective transition method as of the beginning of the period of adoption. Therefore, on October 1, 2019, the Company recognized and measured leases without revising the historical comparative period information or disclosures. The modified retrospective transition method included optional practical expedients which lessened the burden of implementing ASC 842 by not requiring a reassessment of certain conclusions reached under the previous lease accounting guidance. The Company elected to apply the package of practical expedients to forego a reassessment of (1) whether any expired or existing contracts are or contain leases; (2) the lease classification for any expired or existing leases; and (3) the initial direct costs for an existing lease. In addition, the Company elected the land easement practical expedient permitting it to not reassess whether an existing or expired land easement is a lease or contains a lease. The Company also adopted the practical expedient permitting the non-lease components of an arrangement to be included in the right-of-use asset to which they relate. The Company did not elect the practical expedient allowing the use-of-hindsight which would require the Company to reassess the lease term of existing leases based on all facts and circumstances through the effective date. The adoption of ASC 842 had a material impact to the Company's Condensed Consolidated Balance Sheet mainly due to the recognition of $190 million of operating lease right-of-use assets and $194 million of operating lease liabilities. The adoption of ASC 842 also resulted in the one-time reclassification of certain prepaid and deferred rent and facility-related business restructuring liabilities to operating lease right-of-use assets. The impact of the adoption of ASC 842 on the September 30, 2019 Condensed Consolidated Balance Sheet was as follows: September 30, 2019 Upon Adoption of ASC 842 (In millions) As Reported Adjustments ASSETS Other current assets $ 115 $ (2) $ 113 Intangible assets, net 2,891 (2) 2,889 Operating lease right-of-use assets — 190 190 LIABILITIES Current liabilities: Operating lease liabilities — 51 51 Business restructuring reserve 33 (4) 29 Non-current liabilities: Operating lease liabilities — 143 143 Business restructuring reserve 36 (1) 35 Other liabilities 316 (3) 313 Recent Standards Not Yet Effective In December 2019, the FASB issued ASU No. 2019-12, "Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes". This standard simplifies the accounting for income taxes by removing certain exceptions to the general principles in Accounting Standards Codification ("ASC") 740. The amendments also improve consistent application of and simplify GAAP for other areas of ASC 740 by clarifying and amending existing guidance. This standard is effective for the Company beginning in the first quarter of fiscal 2022, with early adoption permitted. Depending on the amendment, adoption may be applied on a retrospective, modified retrospective or prospective basis. The Company intends to early adopt this standard in the first quarter of fiscal 2021. The Company does not expect the adoption of the standard to have a material impact on its Condensed Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-15, "Intangibles - Goodwill and Other Internal-Use Software (Subtopic 350-40): Customer's Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That is a Service Contract." This standard aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software. The standard is effective for the Company in the first quarter of fiscal 2021, with early adoption permitted. The amendments in this standard may be applied on a retrospective or prospective basis. The Company intends to adopt the standard on a prospective basis in the first quarter of fiscal 2021 and is currently assessing the impact the new guidance may have on its Condensed Consolidated Financial Statements. In August 2018, the FASB issued ASU No. 2018-14, "Compensation - Retirement Benefits - Defined Benefit Plans - General (Subtopic 715-20): Disclosure Framework - Changes to the Disclosure Requirements for Defined Benefit Plans." This standard modifies the disclosure requirements for employers that sponsor defined benefit pension or other post-retirement plans. This update removes disclosures that are not considered cost beneficial, clarifies certain required disclosures and adds additional disclosures. This standard is effective for the Company beginning in fiscal 2021, with early adoption permitted. The amendments in the standard need to be applied on a retrospective basis. The Company does not expect the adoption of the standard to result in material changes to its benefit plan disclosures. In August 2018, the FASB issued ASU No. 2018-13, "Fair Value Measurement (Topic 820): Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement." This standard modifies the disclosure requirements on fair value measurements by removing certain disclosures, modifying certain disclosures and adding additional disclosures. This standard is effective for the Company beginning in the first quarter of fiscal 2021. Certain disclosures in the standard need to be applied on a retrospective basis and others on a prospective basis. The Company does not expect the adoption of the standard to result in material changes to its fair value disclosures.

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Millions	3 Months Ended						9 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2020	Jun. 30, 2019
REVENUE
Revenue	$ 721			$ 717			$ 2,118	$ 2,164
COSTS
TOTAL COST OF REVENUE	324			327			956	981
GROSS PROFIT	397			390			1,162	1,183
OPERATING EXPENSES
Selling, general and administrative	232			253			763	761
Research and development	52			49			155	154
Amortization of intangible assets	40			41			122	122
Restructuring charges, net	20			1			27	12
TOTAL OPERATING EXPENSES	344			1,003			1,691	1,708
OPERATING INCOME (LOSS)	53			(613)			(529)	(525)
Interest expense	(51)			(59)			(162)	(177)
Other income (expense), net	27			12			56	35
INCOME (LOSS) BEFORE INCOME TAXES	29			(660)			(635)	(667)
(Provision for) benefit from income taxes	(20)			27			(82)	30
NET INCOME (LOSS)	$ 9	$ (672)	$ (54)	$ (633)	$ (13)	$ 9	$ (717)	$ (637)
EARNINGS (LOSS) PER SHARE
Net income (loss) per common share - basic (in usd per share)	$ 0.08			$ (5.70)			$ (7.61)	$ (5.75)
Net income (loss) per common share - diluted (in usd per share)	$ 0.08			$ (5.70)			$ (7.61)	$ (5.75)
Weighted average shares outstanding
Weighted average number of shares - basic (in shares)	83,100			111,000			95,100	110,700
Weighted average number of shares - diluted (in shares)	83,300			111,000			95,100	110,700
Goodwill, Impairment Loss							$ 624
Asset Impairment Charges	$ 0			$ 659			624	$ 659
Products
REVENUE
Revenue	261			297			804	908
COSTS
Total Cost of Goods and Services	103			109			299	329
Amortization of technology intangible assets	43			43			130	130
Services
REVENUE
Revenue	460			420			1,314	1,256
COSTS
Total Cost of Goods and Services	$ 178			$ 175			$ 527	$ 522

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) Statement - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Net income (loss)	$ 9	$ (633)	$ (717)	$ (637)
Cumulative translation adjustment	(11)	(10)	(17)	9
Change in interest rate swaps, net of income taxes of $7 and $18 for the three and nine months ended June 30, 2019	4	(22)	(35)	(53)
Other comprehensive loss	(7)	(38)	(52)	(50)
Total comprehensive income (loss)	2	(671)	(769)	(687)
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Tax and Reclassification Adjustment, Attributable to Parent	$ 0	$ (6)	$ 0	$ (6)

Consolidated Statements of Co_2

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Change in interest rate swaps, tax	$ 0	$ 7	$ 0	$ 18
Other Comprehensive (Income) Loss, Defined Benefit Plan, after Reclassification Adjustment, Tax, Attributable to Parent	$ 0	$ 0	$ 2	$ 2

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Current assets:
Cash and cash equivalents	$ 742	$ 752
Accounts receivable, net	260	314
Inventory	56	63
Contract assets	276	187
Contract costs	124	114
Other current assets	111	115
TOTAL CURRENT ASSETS	1,569	1,545
Property, plant and equipment, net	256	255
Deferred income taxes, net	27	35
Intangible assets, net	2,637	2,891
Goodwill	1,477	2,103
Operating Lease, Right-of-Use Asset	167	0
Other assets	135	121
TOTAL ASSETS	6,268	6,950
Current liabilities:
Debt maturing within one year	50	29
Accounts payable	250	291
Payroll and benefit obligations	166	116
Contract liabilities	514	472
Business restructuring reserve, current portion	23	33
Other current liabilities	192	158
TOTAL CURRENT LIABILITIES	1,244	1,099
Non-current liabilities:
Long-term debt	2,888	3,090
Pension obligations	734	759
Other post-retirement obligations	194	200
Deferred income taxes, net	55	72
Contract liabilities, non-current	336	78
Operating Lease, Liability, Noncurrent	135	0
Business restructuring reserve, non-current portion	28	36
Other liabilities	315	316
TOTAL NON-CURRENT LIABILITIES	4,685	4,551
TOTAL LIABILITIES	5,929	5,650
Operating Lease, Liability, Current	49	0
Preferred Stock, Value, Outstanding	128	0
STOCKHOLDER'S DEFICIENCY
Common stock	1	1
Additional paid-in capital	1,441	1,761
Accumulated deficit	(1,006)	(289)
Accumulated other comprehensive loss	(225)	(173)
TOTAL STOCKHOLDER'S DEFICIENCY	211	1,300
Total Liabilities and Stockholders' Equity	$ 6,268	$ 6,950

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2020	Sep. 30, 2019
Preferred Stock, Shares Outstanding	125,000	0
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized	550,000,000	550,000,000
Common stock, shares issued	82,864,260	111,046,085
Common stock, shares outstanding	82,864,260	111,033,405
Preferred Stock, Par or Stated Value Per Share	$ 0.01
Preferred Stock, Shares Authorized	55,000,000
Preferred Stock, Shares Issued	125,000	0
Temporary Equity, Par or Stated Value Per Share	$ 0.01	$ 0.01
Temporary Equity, Shares Authorized	55,000,000	55,000,000
Series A Preferred Stock
Preferred Stock, Par or Stated Value Per Share	$ 0.01

Consolidated Statements of Chan

Consolidated Statements of Changes in Stockholders' Equity (Deficit) - USD ($) $ in Millions	Total	Common Stock	Additional Paid-in Capital	Accumulated Deficit	Accumulated Other Comprehensive Loss	Previously Reported [Member]	Previously Reported [Member]Accumulated Deficit
Beginning Balance (in shares) at Sep. 30, 2018		110,200,000
Beginning Balance at Sep. 30, 2018	$ 2,051	$ 1	$ 1,745	$ 287	$ 18
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan (in shares)		800,000
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan	0
Stock Repurchased During Period, Shares		(300,000)
Amortization of share-based compensation	6		6
Net income (loss)	9
Other comprehensive income (loss)	(20)				(20)
Shares repurchased and retired for tax withholding on vesting of restricted stock units	(6)		(6)
Ending Balance at Dec. 31, 2018	2,132	$ 1	1,745	388	(2)
Ending Balance (in shares) at Dec. 31, 2018		110,700,000
Beginning Balance (in shares) at Sep. 30, 2018		110,200,000
Beginning Balance at Sep. 30, 2018	2,051	$ 1	1,745	287	18
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(637)
Other comprehensive income (loss)	(50)
Ending Balance at Jun. 30, 2019	1,470	$ 1	1,756	(255)	(32)
Ending Balance (in shares) at Jun. 30, 2019		110,900,000
Beginning Balance (in shares) at Dec. 31, 2018		110,700,000
Beginning Balance at Dec. 31, 2018	2,132	$ 1	1,745	388	(2)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Amortization of share-based compensation	5		5
Net income (loss)	(13)
Other comprehensive income (loss)	8				8
Ending Balance at Mar. 31, 2019	2,135	$ 1	1,750	378	6
Ending Balance (in shares) at Mar. 31, 2019		110,700,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
New Accounting Pronouncement or Change in Accounting Principle, Cumulative Effect of Change on Equity or Net Assets | Accounting Standards Update 2014-09 [Member]						$ 3	$ 3
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan (in shares)		300,000
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan	0
Stock Repurchased During Period, Shares		(100,000)
Amortization of share-based compensation	8		8
Net income (loss)	(633)
Other comprehensive income (loss)	(38)				(38)
Shares repurchased and retired for tax withholding on vesting of restricted stock units	(2)		(2)
Ending Balance at Jun. 30, 2019	1,470	$ 1	1,756	(255)	(32)
Ending Balance (in shares) at Jun. 30, 2019		110,900,000
Beginning Balance (in shares) at Sep. 30, 2019		111,000,000
Beginning Balance at Sep. 30, 2019	1,300	$ 1	$ 1,761	(289)	(173)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan (in shares)		300,000
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan	$ 0
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation		100,000
Stock Repurchased and Retired During Period, Shares	(142,000,000)	(10,700,000)	(142,000,000)
Amortization of share-based compensation	$ 6		$ 6
Preferred Stock, Accretion of Redemption Discount	(4)		(4)
Accrued dividends on Series A preferred stock	(1)		(1)
Net income (loss)	(54)
Other comprehensive income (loss)	10				10
Shares repurchased and retired for tax withholding on vesting of restricted stock units	(2)		(2)
Ending Balance at Dec. 31, 2019	1,113	$ 1	1,618	(343)	(163)
Ending Balance (in shares) at Dec. 31, 2019		100,500,000
Beginning Balance (in shares) at Sep. 30, 2019		111,000,000
Beginning Balance at Sep. 30, 2019	$ 1,300	$ 1	1,761	(289)	(173)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock Repurchased During Period, Shares	(28,923,664)
Accrued dividends on Series A preferred stock	$ (3)
Net income (loss)	(717)
Other comprehensive income (loss)	(52)
Ending Balance at Jun. 30, 2020	211	$ 1	1,441	(1,006)	(225)
Ending Balance (in shares) at Jun. 30, 2020		82,900,000
Beginning Balance (in shares) at Dec. 31, 2019		100,500,000
Beginning Balance at Dec. 31, 2019	1,113	$ 1	$ 1,618	(343)	(163)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan (in shares)		600,000
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan	$ 0
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation		200,000
Stock Repurchased and Retired During Period, Shares	(188,000,000)	(18,200,000)	(188,000,000)
Amortization of share-based compensation	$ 8		$ 8
Accrued dividends on Series A preferred stock	(1)		(1)
Net income (loss)	(672)
Other comprehensive income (loss)	(55)				(55)
Shares repurchased and retired for tax withholding on vesting of restricted stock units	(1)		(1)
Ending Balance at Mar. 31, 2020	204	$ 1	1,436	(1,015)	(218)
Ending Balance (in shares) at Mar. 31, 2020		82,700,000
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan (in shares)		300,000
Issuance of common stock, net of shares redeemed and canceled, under employee stock option plan	0
Share-based Payment Arrangement, Shares Withheld for Tax Withholding Obligation		100,000
Amortization of share-based compensation	7		7
Accrued dividends on Series A preferred stock	(1)		(1)
Net income (loss)	9
Other comprehensive income (loss)	(7)
Shares repurchased and retired for tax withholding on vesting of restricted stock units	(1)		(1)
Ending Balance at Jun. 30, 2020	$ 211	$ 1	$ 1,441	$ (1,006)	$ (225)
Ending Balance (in shares) at Jun. 30, 2020		82,900,000

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Adjustments to reconcile loss from continuing operations to net cash provided by operating activities:
Depreciation and amortization	$ 319	$ 335
Share-based compensation	21	19
Amortization of Debt Issuance Costs and Discounts	19	16
Deferred income taxes, net	(11)	(27)
Change in fair value of emergence date warrants	0	(28)
Unrealized loss on foreign currency transactions	19	9
Marketable Securities, Realized Gain (Loss)	(59)	0
Other non-cash credits, net	(7)	7
Increase (Decrease) in Receivables	50	100
Changes in operating assets and liabilities:
Inventory	6	(14)
Operating lease right-of-use assets and liabilities	12	0
Contract assets	(122)	(99)
Contract costs	1	(26)
Accounts payable	(37)	27
Payroll and benefit obligations	5	(66)
Business restructuring reserve	(15)	(23)
Contract liabilities	(37)	26
Other assets and liabilities	(4)	(103)
Net cash used for operating activities	77	175
INVESTING ACTIVITIES:
Capital expenditures	(72)	(84)
Proceeds from Sale and Maturity of Marketable Securities	412	0
Other investing activities, net	0	(1)
Net cash used for investing activities	340	(95)
Payments for Repurchase of Common Stock	(330)	0
Proceeds from Issuance of Preferred Stock and Preference Stock	121	0
FINANCING ACTIVITIES:
Repayment of long-term debt	(250)	(22)
Payment for Contingent Consideration Liability, Financing Activities	(5)	(9)
Other financing activities, net	(4)	(8)
NET CASH USED FOR FINANCING ACTIVITIES	(425)	(51)
Effect of exchange rate changes on cash and cash equivalents	(2)	1
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(10)	30
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	746	734
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	10	0
Net income (loss)	(717)	(637)
Asset Impairment Charges	624	659
Payments to Acquire Investments	0	(10)
Finance Lease, Principal Payments	8	12
Proceeds from Stock Plans	1	0
ABL Credit Agreement
FINANCING ACTIVITIES:
Proceeds from Short-term Debt	$ 50	$ 0

Supplementary Financial Informa

Supplementary Financial Information - Supplementary Cash Flow Information - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019	Sep. 30, 2018
Other Significant Noncash Transactions [Line Items]
Operating Lease, Payments	$ 17		$ 50
Restricted Cash, Noncurrent	4	$ 5	4	$ 5	$ 4	$ 4
Cash	742	729	742	729	752	700
OTHER PAYMENTS
Interest payments	47	61	151	160
Income tax payments	63	13	88	48
NON-CASH INVESTING ACTIVITIES
Increase (decrease) in Accounts payable for Capital expenditures	1	(6)	5	(1)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	746	734	746	734	$ 756	$ 704
Right-of-Use Asset Obtained in Exchange for Operating Lease Liability	14		29
Acquisition of Equipment Under Finance Leases	$ 5	$ 0	$ 5	$ 0

Background and Basis of Present

Background and Basis of Presentation	9 Months Ended
	Jun. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Background and Basis of Presentation	Background and Basis of Presentation Background Avaya Holdings Corp. (the "Parent" or "Avaya Holdings"), together with its consolidated subsidiaries (collectively, the "Company" or "Avaya"), is a global leader in digital communications products, solutions and services for businesses of all sizes. Avaya builds open, converged and innovative solutions to enhance and simplify communications and collaboration in the cloud, on-premises or a hybrid of both. The Company's global team of professionals delivers services from initial planning and design, to implementation and integration, to ongoing managed operations, optimization, training and support. The Company manages its business operations in two segments, Products & Solutions and Services. The Company sells directly to customers through its worldwide sales force and indirectly through its global network of channel partners, including distributors, service providers, dealers, value-add resellers, system integrators and business partners that provide sales and services support. Basis of Presentation Avaya Holdings has no material assets or standalone operations other than its ownership of Avaya Inc. and its subsidiaries. The accompanying unaudited interim Condensed Consolidated Financial Statements of Avaya Holdings and its consolidated subsidiaries have been prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") and the rules and regulations of the U.S. Securities and Exchange Commission ("SEC") for interim financial statements. The unaudited interim Condensed Consolidated Financial Statements should be read in conjunction with the audited Consolidated Financial Statements and other financial information for the fiscal year ended September 30, 2019, included in the Company's Annual Report on Form 10-K filed with the SEC on November 29, 2019. In management's opinion, these unaudited interim Condensed Consolidated Financial Statements reflect all adjustments, consisting of normal and recurring adjustments, necessary to fairly state the results of operations, financial position and cash flows for the periods indicated. The condensed consolidated results of operations for the interim periods reported are not necessarily indicative of the results for the entire fiscal year. Management is required to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements, and revenue and expenses during the periods reported. Estimates and assumptions are reviewed periodically, and the effects of revisions are reflected in the consolidated financial statements in the period they are determined to be necessary. Actual results may differ from these estimates. During the second quarter of fiscal 2020, the World Health Organization characterized a novel strain of coronavirus ("COVID-19") as a pandemic. Concerns related to the spread of COVID-19 and the actions required to mitigate its impact have created substantial disruption to the global economy. The duration of the pandemic and the long-term impacts on the global economy are uncertain. We expect the effects of the COVID-19 pandemic to negatively impact our results of operations, cash flows and financial position. In addition, the pandemic may affect management's estimates and assumptions, in particular those that require a projection of our financial results, our cash flows or broader economic conditions, such as the collectability of accounts receivable, sales returns and allowances, the use and recoverability of inventory, the realization of deferred tax assets, annual effective tax rate, the fair value of equity compensation, the recoverability of long-lived assets, useful lives and impairment of tangible and intangible assets including goodwill (see Note 6, "Goodwill, net and Intangible Assets, net") and fair value measurements (see Note 11, "Fair Value Measurements"), among others. The accompanying Condensed Consolidated Financial Statements of the Company have been prepared assuming that the Company will continue as a going concern and contemplates the realization of assets and the satisfaction of liabilities and commitments in the normal course of business. While we believe existing cash and cash equivalents of $742 million as of June 30, 2020, future cash provided by operating activities and borrowings available under the ABL Credit Agreement will be sufficient to meet our future cash requirements for at least the next twelve months, our ability to meet our future cash requirements will depend on the Company's ability to generate cash in the future, which is subject to general economic, financial, competitive, legislative, regulatory and other factors that are beyond the Company's control. The Company further believes that its financial resources allow it to manage the anticipated impact of COVID-19 on the Company's business operations for the foreseeable future. The challenges posed by COVID-19 on the Company's business are evolving rapidly. Consequently, the Company will continue to evaluate its financial position in light of future developments.

Revenue Recognition

Revenue Recognition	9 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	Revenue Recognition The Company’s revenue recognition accounting policy is disclosed in its Annual Report on Form 10-K filed with the SEC on November 29, 2019. During the nine months ended June 30, 2020, the Company updated its revenue recognition accounting policy to include its new subscription offerings as detailed below. During the nine months ended June 30, 2020, the Company continued developing and selling its subscription-based offerings which mainly consist of term software license arrangements and software as a service ("SaaS") arrangements. Term software licenses include multiple performance obligations where the term licenses are recognized upfront upon transfer of control of the software, with the associated software maintenance revenue recognized ratably over the contract term as the customer consumes the services. SaaS arrangements do not include the right for the customer to take possession of the software during the contractual term of the arrangement, and therefore have one distinct performance obligation which is satisfied over time with revenue recognized ratably over the contract term as the customer consumes the services. Disaggregation of Revenue The following tables provide the Company's disaggregated revenue for the periods presented: (In millions) Three months ended Nine months ended 2020 2019 2020 2019 REVENUE Products & Solutions $ 262 $ 298 $ 805 $ 913 Services 460 422 1,317 1,269 Unallocated Amounts (1) (3) (4) (18) $ 721 $ 717 $ 2,118 $ 2,164

Strategic Partnership (Notes)

Strategic Partnership (Notes)	9 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Strategic Partnership	Strategic Partnership On October 3, 2019, the Company entered into certain agreements that establish the framework for the Company's strategic partnership with RingCentral, a leading provider of global enterprise cloud communications, collaboration and contact center ("CC") solutions, to accelerate the Company's transition to the cloud. Through this partnership, the Company introduced Avaya Cloud Office by RingCentral ("Avaya Cloud Office" or "ACO"), a new global unified communications as a service ("UCaaS") solution. Avaya Cloud Office expands the Company's portfolio to offer a full suite of UC, CC, UCaaS and contact center as a service solutions to its global customer base. ACO combines RingCentral's leading UCaaS platform with Avaya technology, services and migration capabilities to create a highly differentiated UCaaS offering. The transaction closed on October 31, 2019 and ACO was launched on March 31, 2020. The Company now has a full suite of public, private and hybrid cloud solutions for its global UC and CC customers and partners. As part of the strategic partnership, the Company and RingCentral also entered into an agreement governing the terms of the commercial arrangement between the parties (the "Framework Agreement"). Under the Framework Agreement, the parties entered into a Super Master Agent Agreement, pursuant to which Avaya acts as an agent to Avaya's channel partners with respect to the sale of ACO and make direct sales of ACO. RingCentral will pay a fee to Avaya, including for the benefit of its channel partners, for each such sale. In addition, for each unit of ACO sold during the term of the Framework Agreement, RingCentral will pay Avaya certain fees. Among other things, the Framework Agreement requires Avaya to (subject to certain exceptions) market and sell ACO as its exclusive UCaaS solution (as defined in the Framework Agreement). The Framework Agreement has a multiyear term and can be terminated early by either party in the event (i) the other party fails to cure a material breach or (ii) the other party undergoes a change in control. In accordance with the Framework Agreement, RingCentral paid Avaya $375 million, predominantly for future fees, as well as for certain licensing rights. The $375 million payment consisted of $361 million in RingCentral shares and $14 million in cash. During the nine months ended June 30, 2020, the Company sold all of its RingCentral shares. During the three and nine months ended June 30, 2020, the Company recognized gains on RingCentral shares of $29 million and $59 million, respectively, within Other income, net in the Condensed Consolidated Statements of Operation s .

Supplementary Financial Infor_2

Supplementary Financial Information	9 Months Ended
	Jun. 30, 2020
Supplementary Financial Information [Abstract]
Supplementary Financial Information	Supplementary Financial Information The following table presents a summary of Other income, net for the periods indicated: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 OTHER INCOME, NET Interest income $ 1 $ 4 $ 6 $ 11 Foreign currency loss, net (5) (1) (16) (8) Gain on investments in equity and debt securities, net 29 — 49 — Other pension and post-retirement benefit credits, net 5 1 16 5 Change in fair value of emergence date warrants (3) 7 — 28 Sublease income 1 — 4 — Other, net (1) 1 (3) (1) Total other income, net $ 27 $ 12 $ 56 $ 35 The gain on investments in equity and debt securities, net for the three and nine months ended June 30, 2020 includes gains on RingCentral shares of $29 million and $59 million, respectively, which are further described in Note 5. "Strategic Partnership." The gain on investments in equity and debt securities, net for the nine months ended June 30, 2020 also includes a $10 million impairment of debt securities owned by the Company which is further described in Note 11, "Fair Value Measurements." The following table presents supplemental cash flow information for the periods presented: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 OTHER PAYMENTS Interest payments $ 47 $ 61 $ 151 $ 160 Income tax payments 63 13 88 48 NON-CASH INVESTING ACTIVITIES Increase (decrease) in Accounts payable for Capital expenditures $ 1 $ (6) $ 5 $ (1) Acquisition of equipment under finance leases $ 5 $ — $ 5 $ — During the three and nine months ended June 30, 2020, the Company made payments for operating lease liabilities of $17 million and $50 million, respectively, and recorded non-cash additions for operating lease right-of-use assets of $14 million and $29 million, respectively. The following table presents a reconciliation of cash, cash equivalents, and restricted cash that sum to the total of the same such amounts shown in the Condensed Consolidated Statements of Cash Flows for the periods presented: (In millions) June 30, 2020 September 30, 2019 June 30, 2019 September 30, 2018 CASH, CASH EQUIVALENTS, AND RESTRICTED CASH Cash and cash equivalents $ 742 $ 752 $ 729 $ 700 Restricted cash included in other assets 4 4 5 4 Total cash, cash equivalents, and restricted cash $ 746 $ 756 $ 734 $ 704

Business Restructuring Reserves

Business Restructuring Reserves and Programs	9 Months Ended
	Jun. 30, 2020
Restructuring Reserve [Abstract]
Business Restructuring Reserves and Programs	Business Restructuring Reserves and Programs The following table summarizes the restructuring charges by activity for the periods presented: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 Employee separation costs $ 5 $ 1 $ 6 $ 10 Facility exit costs 15 — 21 2 Total restructuring charges $ 20 $ 1 $ 27 $ 12 The restructuring charges include changes in estimates for increases and decreases in costs or changes in the timing of payments related to the restructuring programs of prior fiscal years. The Company's employee separation costs generally encompass severance charges which include, but are not limited to, termination payments, pension fund payments, and health care and unemployment insurance costs to be paid to, or on behalf of, the affected employees. Facility exit costs primarily include lease obligation charges for exited facilities, including the impact of accelerated lease expense for right-of-use assets and accelerated depreciation expense for leasehold improvements with reductions in their estimated useful lives due to exited facilities. The Company does not allocate restructuring reserves to its operating segments. As a result of the adoption of ASC 842 on October 1, 2019, the Company no longer records facility-related restructuring charges within the Business restructuring reserve on the Condensed Consolidated Balance Sheets. As a result, the Company recorded a one-time reclassification of $5 million for certain facility-related lease obligations from the Business restructuring reserve to Operating lease right-of-use assets upon adoption of ASC 842. The following table summarizes the activity for employee separation costs recognized under the Company's restructuring programs for the nine months ended June 30, 2020: (In millions) Fiscal 2020 Restructuring Program (2) Fiscal 2019 Restructuring Program (3) Fiscal 2008 through 2018 Restructuring Programs (4) Total Accrual balance as of September 30, 2019 $ — $ 11 $ 53 $ 64 Cash payments — (4) (16) (20) Restructuring charges 7 — — 7 Adjustments (1) — — (1) (1) Impact of foreign currency fluctuations (1) 1 1 1 Accrual balance as of June 30, 2020 $ 6 $ 8 $ 37 $ 51 (1) Includes changes in estimates for increases and decreases in costs related to the Company's restructuring programs, which are recorded in Restructuring charges, net in the Condensed Consolidated Statements of Operations in the period of the adjustment. (2) Payments related to the 2020 restructuring programs are expected to be completed in fiscal 2027. (3) Payments related to the 2019 restructuring programs are expected to be completed in fiscal 2026. (4) Payments related to the 2008 through 2018 restructuring programs are expected to be completed in fiscal 2026.

Financing Arrangements

Financing Arrangements	9 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Financing Arrangements	Financing Arrangements The following table reflects principal amounts of debt and debt net of discounts and issuance costs for the periods presented: June 30, 2020 September 30, 2019 (In millions) Principal amount Net of discounts and issuance costs Principal amount Net of discounts and issuance costs Term Loan Credit Agreement due December 15, 2024 $ 2,624 $ 2,602 $ 2,874 $ 2,846 Convertible 2.25% senior notes due June 15, 2023 350 286 350 273 ABL Credit Agreement due August 10, 2020 50 50 — — Total debt $ 3,024 2,938 $ 3,224 3,119 Debt maturing within one year (50) (29) Long-term debt, net of current portion $ 2,888 $ 3,090 Term Loan and ABL Credit Agreements As of June 30, 2020 and September 30, 2019, the Company maintained (i) its Term Loan Credit Agreement among Avaya Inc., as borrower, Avaya Holdings, the lending institutions from time to time party thereto, and Goldman Sachs Bank USA, as administrative agent and collateral agent, maturing on December 15, 2024, (the "Term Loan Credit Agreement") and (ii) its ABL Credit Agreement among Avaya Inc., as borrower, Avaya Holdings, the several other borrowers party thereto, the several lenders from time to time party thereto, and Citibank, N.A., as administrative agent and collateral agent, maturing on December 15, 2022, which provides a revolving credit facility consisting of a U.S. tranche and a foreign tranche allowing for borrowings of up to an aggregate principal amount of $300 million from time to time, subject to borrowing base availability (the "ABL Credit Agreement"). On November 7, 2019, the Company made a principal prepayment on its Term Loan of $250 million. Due to the prepayment, there are no amounts due within one year on the Term Loan and the balance has been classified as non-current as of June 30, 2020. For the three months ended June 30, 2020 and 2019, the Company recognized interest expense of $32 million and $51 million, respectively, related to the Term Loan Credit Agreement, including the amortization of the underwriting discount. For the nine months ended June 30, 2020 and 2019, the Company recognized interest expense of $118 million and $151 million, respectively, related to the Term Loan Credit Agreement, including the amortization of the underwriting discount. On April 6, 2020, the Company borrowed $50 million under the ABL Credit Agreement. The borrowing matures monthly and is renewable at the Company's election in accordance with the terms and conditions of the ABL Credit Agreement. As of June 30, 2020, the Company has the ability and intent to repay the ABL Credit Agreement balance within one year and has classified the balance as current. On July 31, 2020, the Company repaid its outstanding borrowing under the ABL Credit Agreement. Under the terms of the ABL Credit Agreement, the Company can issue letters of credit up to $150 million. At June 30, 2020, the Company had issued and outstanding letters of credit and guarantees of $41 million under the ABL Credit Agreement. The aggregate additional principal amount that may be borrowed under the ABL Credit Agreement, based on the borrowing base less $91 million of outstanding borrowings, letters of credit and guarantees was $72 million at June 30, 2020. For the nine months ended June 30, 2020, the Company recognized interest expense of $1 million related to the ABL Credit Agreement. For the three months ended June 30, 2020 and 2019 and the nine months ended June 30, 2019, recognized interest expense related to the ABL Credit Agreement was not material. Convertible Notes The Company's 2.25% Convertible Notes have an aggregate principal amount outstanding of $350 million (including notes issued in connection with the underwriters' exercise in full of an over-allotment option of $50 million) and mature on June 15, 2023 (the "Convertible Notes"). The Convertible Notes were issued under an indenture, by and between the Company and the Bank of New York Mellon Trust Company N.A., as Trustee. For the three months ended June 30, 2020 and 2019, the Company recognized interest expense of $7 million and $6 million related to the Convertible Notes, respectively, which includes $4 million of amortization of the underwriting discount and issuance costs in both periods. For the nine months ended June 30, 2020 and 2019, the Company recognized interest expense of $20 million and $18 million related to the Convertible Notes, respectively, which includes $13 million and $12 million of amortization of the underwriting discount and issuance costs, respectively. The net carrying amount of the Convertible Notes for the periods indicated was as follows: (In millions) June 30, 2020 September 30, 2019 Principal 350 350 Less: Unamortized debt discount (59) (72) Unamortized issuance costs (5) (5) Net carrying amount $ 286 $ 273 The weighted average contractual interest rate of the Company's outstanding debt was 5.8% and 6.3% as of June 30, 2020 and September 30, 2019, respectively. The effective interest rate for the Term Loan Credit Agreement as of June 30, 2020 and September 30, 2019 was not materially different than its contractual interest rate including adjustments related to hedging. The effective interest rate for the ABL Credit Agreement as of June 30, 2020 was not materially different than its contractual interest rate. The effective interest rate for the Convertible Notes was 9.2% as of June 30, 2020 and September 30, 2019 reflecting the separation of the conversion feature in equity. The effective interest rates include interest on the debt and amortization of discounts and issuance costs. As of June 30, 2020, the Company was not in default under any of its debt agreements.

Derivative Instruments and Hedg

Derivative Instruments and Hedging Activities	9 Months Ended
	Jun. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments and Hedging Activities	The Company accounts for derivative financial instruments in accordance with FASB ASC Topic 815, "Derivatives and Hedging," ("ASC 815") and does not enter into derivatives for trading or speculative purposes. Interest Rate Contracts The Company, from time-to-time, enters into interest rate swap contracts as a hedge against changes in interest rates on its outstanding variable rate loans. On May 16, 2018, the Company entered into interest rate swap agreements with six counterparties, which fix a portion of the variable interest due under its Term Loan Credit Agreement (the "Swap Agreements"). Under the terms of the Swap Agreements, which mature on December 15, 2022, the Company pays a fixed rate of 2.935% and receives a variable rate of interest based on one-month LIBOR. As of June 30, 2020, the total notional amount of the six Swap Agreements was $1,800 million. The Swap Agreements are designated as cash flow hedges as they are deemed highly effective as defined under ASC 815. As a result, the unrealized gains or losses on these contracts are initially recorded in Accumulated other comprehensive loss in the Condensed Consolidated Balance Sheets. As interest expense is recognized on the Term Loan Credit Agreement, the corresponding deferred gain or loss on the Swap Agreements is reclassified from Accumulated other comprehensive loss to Interest expense in the Condensed Consolidated Statements of Operations. Based on the amount in Accumulated other comprehensive loss at June 30, 2020, approximately $49 million would be reclassified to interest expense in the next twelve months. On July 1, 2020, the Company entered into new interest rate swap agreements with four counterparties. See Note 21, "Subsequent Event" to our Condensed Consolidated Financial Statements for additional information. It is management's intention that the notional amount of interest rate swaps be less than the variable rate loans outstanding during the life of the derivatives. Foreign Currency Forward Contracts The Company, from time-to-time, utilizes foreign currency forward contracts primarily to hedge fluctuations associated with certain monetary assets and liabilities including receivables, payables and certain intercompany obligations. These foreign currency forward contracts are not designated for hedge accounting treatment. As a result, changes in the fair value of these contracts are recorded as a component of Other income, net to offset the change in the value of the hedged assets and liabilities. As of June 30, 2020, the Company maintained open foreign currency forward contracts with a total notional value of $373 million, primarily hedging the British Pound Sterling, Euro, Chinese Renminbi and Indian Rupee. Emergence Date Warrants In accordance with the bankruptcy plan adopted in connection with the Company's emergence from bankruptcy on December 15, 2017 (the "Plan of Reorganization"), the Company issued warrants to purchase 5,645,200 shares of Company common stock to the holders of second lien obligations extinguished pursuant to the Plan of Reorganization pursuant to a warrant agreement (the "Emergence Date Warrants"). Each Emergence Date Warrant has an exercise price of $25.55 per share and expires on December 15, 2022. The Emergence Date Warrants contain certain derivative features that require them to be classified as a liability and require changes in the fair value of the liability to be recognized in earnings each reporting period. On November 14, 2018, the Company's Board of Directors approved a warrant repurchase program, authorizing the Company to repurchase up to $15 million worth of the Emergence Date Warrants. None of the Emergence Date Warrants have been exercised or repurchased as of June 30, 2020. The fair value of the Emergence Date Warrants was determined using a probability weighted Black-Scholes option pricing model. This model requires certain input assumptions including risk-free interest rates, volatility, expected life and dividend rates. Selection of these inputs involves significant judgment. The fair value of the Emergence Date Warrants as of June 30, 2020 and September 30, 2019 was determined using the input assumptions summarized below: June 30, September 30, 2019 Expected volatility 64.94 % 56.89 % Risk-free interest rates 0.17 % 1.55 % Contractual remaining life (in years) 2.46 3.21 Price per share of common stock $12.36 $10.23 In determining the fair value of the Emergence Date Warrants, the dividend yield was assumed to be zero as the Company does not anticipate paying dividends throughout the term of the warrants. The following table summarizes the fair value of the Company's derivatives on a gross basis, including accrued interest, segregated between those that are designated as hedging instruments and those that are not designated as hedging instruments: June 30, 2020 September 30, 2019 (In millions) Balance Sheet Caption Asset Liability Asset Liability Derivatives Designated as Hedging Instruments: Interest rate contracts Other current liabilities $ — $ 49 $ — $ 23 Interest rate contracts Other liabilities — 68 — 58 — 117 — 81 Derivatives Not Designated as Hedging Instruments: Foreign exchange contracts Other current assets 1 — 1 — Foreign exchange contracts Other current liabilities — 1 — — Emergence Date Warrants Other liabilities — 5 — 5 1 6 1 5 Total derivative fair value $ 1 $ 123 $ 1 $ 86 The following tables provide information regarding the location and amount of pre-tax losses for derivatives designated as cash flow hedges: Three months ended June 30, 2020 Three months ended June 30, 2019 (In millions) Interest Expense Other Comprehensive Loss Interest Expense Other Comprehensive Loss Financial Statement Line Item in which Cash Flow Hedges are Recorded $ (51) $ (7) $ (59) $ (38) Impact of cash flow hedging relationships: Loss recognized in AOCI on interest rate swaps $ — $ (7) $ — $ (31) Interest expense reclassified from AOCI $ (11) $ 11 $ (2) $ 2 Nine months ended June 30, 2020 Nine months ended June 30, 2019 (In millions) Interest Expense Other Comprehensive Loss Interest Expense Other Comprehensive Loss Financial Statement Line Item in which Cash Flow Hedges are Recorded $ (162) $ (52) $ (177) $ (50) Impact of cash flow hedging relationships: Loss recognized in AOCI on interest rate swaps $ — $ (57) $ — $ (78) Interest expense reclassified from AOCI $ (22) $ 22 $ (7) $ 7 The following table provides information regarding the pre-tax (losses) gains for derivatives not designated as hedging instruments on the Condensed Consolidated Statements of Operations: Three months ended Nine months ended (In millions) Location of Derivative Pre-tax (Loss) Gain 2020 2019 2020 2019 Emergence Date Warrants Other income, net $ (3) $ 7 $ — $ 28 Foreign exchange contracts Other income, net — (1) (3) (1) The Company records its derivatives on a gross basis in the Condensed Consolidated Balance Sheets. The Company has master netting agreements with several of its financial institution counterparties. The following table provides information on the Company's derivative positions as if those subject to master netting arrangements were presented on a net basis, allowing for the right to offset by counterparty per the master netting agreements: June 30, 2020 September 30, 2019 (In millions) Asset Liability Asset Liability Gross amounts recognized in the Condensed Consolidated Balance Sheets $ 1 $ 123 $ 1 $ 86 Gross amount subject to offset in master netting arrangements not offset in the Condensed Consolidated Balance Sheets (1) (1) (1) (1) Net amounts $ — $ 122 $ — $ 85

Intangible Assets

Intangible Assets	9 Months Ended
	Jun. 30, 2020
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Intangible Assets	Goodwill, net and Intangible Assets, net Goodwill, net The changes in the carrying amount of goodwill by segment during fiscal 2020 were as follows: (In millions) Products & Solutions Services Total Balance as of September 30, 2019 Cost $ 1,282 $ 1,478 $ 2,760 Accumulated impairment charges (657) — (657) 625 1,478 2,103 Impairment charges (624) — (624) Foreign currency fluctuations (1) (1) (2) Balance as of June 30, 2020 Cost 1,281 1,477 2,758 Accumulated impairment charges (1,281) — (1,281) $ — $ 1,477 $ 1,477 Goodwill is not amortized but is subject to periodic testing for impairment in accordance with GAAP at the reporting unit level. The Company's reporting units are subject to impairment testing annually or more frequently if events occur or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying amount. The Company's goodwill was primarily recorded upon emergence from bankruptcy as a result of applying fresh start accounting. The impairment test for goodwill consists of a comparison of the fair value of a reporting unit with its carrying value, including the goodwill allocated to that reporting unit. The Company estimates the fair value of each reporting unit using a weighting of fair values derived from an income approach and a market approach. Under the income approach, the fair value of a reporting unit is estimated using a discounted cash flows model. Future cash flows are based on forward-looking information regarding revenue and costs for each reporting unit and are discounted using an appropriate discount rate. The discounted cash flows model relies on assumptions regarding revenue growth rates, projected gross profit, working capital needs, selling, general and administrative expenses, research and development expenses, business restructuring costs, capital expenditures, income tax rates, discount rates and terminal growth rates. The discount rates the Company uses represent the estimated weighted average cost of capital, which reflects the overall level of inherent risk involved in its reporting unit operations and the rate of return an outside investor would expect to earn. To estimate cash flows beyond the final year of its model, the Company uses a terminal value approach. Under this approach, the Company applies a perpetuity growth assumption to determine the terminal value. The Company incorporates the present value of the resulting terminal value into its estimate of fair value. Forecasted cash flows for each reporting unit consider current economic conditions and trends, estimated future operating results, the Company's view of growth rates and anticipated future economic conditions. Revenue growth rates inherent in the forecasts are based on input from internal and external market intelligence research sources that compare factors such as growth in global economies, regional trends in the telecommunications industry and product evolution from a technological segment basis. Macroeconomic factors such as changes in economies, product evolution, industry consolidation and other changes beyond the Company's control could have a positive or negative impact on achieving its targets. The market approach estimates the fair value of a reporting unit by applying multiples of operating performance measures to the reporting unit's operating performance (the "Guideline Public Company Method"). These multiples are derived from comparable publicly-traded companies with similar investment characteristics to the reporting unit. The key estimates and assumptions that are used to determine the fair value under the market approach include current and projected 12-month operating performance results, as applicable, and the selection of the relevant multiples that are applied. Nine Months Ended June 30, 2020 During the first quarter of fiscal 2020, the Company changed its reporting units to align with changes in its organizational structure, mainly resulting from the previously disclosed strategic review process which concluded in October 2019. As a result, on October 1, 2019, the Company consolidated its Unified Communications ("UC") and Contact Center ("CC") reporting units into a Products & Solutions reporting unit and consolidated its Global Support Services ("GSS"), Avaya Professional Services ("APS") and Enterprise Cloud and Managed Services ("ECMS") reporting units into a Services reporting unit. As a result of these changes, the Company's reporting units are the same as its operating segments. Due to the consolidation of reporting units, the Company performed an interim goodwill impairment assessment immediately before and after the consolidation on October 1, 2019 by estimating and comparing the fair value of each reporting unit to its carrying value. The Company determined that the carrying amounts of each of the Company's reporting units did not exceed their estimated fair values and therefore no impairment existed as of October 1, 2019. During the second quarter of fiscal 2020, the Company concluded that a triggering event occurred for both of its reporting units due to (i) the impact of the COVID-19 pandemic on the macroeconomic environment which led to revisions to the Company's long-term forecast during the second quarter of fiscal 2020 and (ii) the sustained decrease in the Company's stock price since the advent of the pandemic which was caused by the resulting volatility in the financial markets. As a result, the Company performed an interim quantitative goodwill impairment test as of March 31, 2020 to compare the fair values of its reporting units to their respective carrying amounts, including the goodwill allocated to each reporting unit. The results of the Company's interim goodwill impairment test as of March 31, 2020 indicated that the estimated fair value of the Company's Services reporting unit exceeded its carrying amount by 16%. The carrying amount of the Company's Products & Solutions reporting unit exceeded its estimated fair value primarily due to a reduction in the Company's long-term forecast to reflect increased risk from higher market uncertainty and the accelerated reduction of product sales related to the Company's historical on-premises perpetual licenses. The Company anticipates a continued shift and acceleration of customers upgrading and acquiring new technology innovation through the utilization of the Company's subscription offering, which is included in the Services reporting unit. As a result, the Company recorded a goodwill impairment charge of $624 million to write down the full carrying amount of the Products & Solutions goodwill in the Impairment charges line item in the Condensed Consolidated Statements of Operations for the nine months ended June 30, 2020. The Company's long-term forecast includes significant estimates and assumptions, including management's estimate of the potential impact of the COVID-19 pandemic on the Company's operating results. Due to the uncertainty surrounding the impact of the COVID-19 pandemic on the macroeconomic environment and, more specifically, on the Company's future operating results, it is reasonably possible that the pandemic could have a more adverse impact than what is currently contemplated by the Company's long-term forecast. The Company determined that no events occurred or circumstances changed during the three months ended June 30, 2020 that would indicate that it is more likely than not that its goodwill was impaired. To the extent that business conditions deteriorate or if changes in key assumptions and estimates differ significantly from management's expectations, it may be necessary to record additional impairment charges in the future. Nine Months Ended June 30, 2019 During the third quarter of fiscal 2019, the Company concluded that triggering events occurred for all of its reporting units due to a sustained decrease in the Company's stock price and lower than planned financial results which led to revisions to the Company's long-term forecast during the third quarter of fiscal 2019. As a result, the Company performed an interim quantitative goodwill impairment test as of June 30, 2019 to compare the fair values of its reporting units to their respective carrying values, including the goodwill allocated to each reporting unit. The results of the Company's interim goodwill impairment test as of June 30, 2019 indicated that the estimated fair values of the Company's UC, GSS, APS and ECMS reporting units were greater than their carrying amounts, however, the carrying amount of the Company's CC reporting unit within the Products & Solutions segment exceeded its estimated fair value primarily due to a reduction in the Company's long-term forecast. As a result, the Company recorded a goodwill impairment charge of $657 million in the Condensed Consolidated Statement of Operations of the nine months ended June 30, 2019, representing the amount by which the carrying value of the CC reporting unit exceeded its fair value. Intangible Assets, net The Company's intangible assets consist of the following for the periods indicated: (In millions) Customer Trademarks Total Balance as of June 30, 2020 Finite-lived intangible assets: Cost $ 960 $ 2,150 $ 42 $ 3,152 Accumulated amortization (437) (394) (17) (848) Finite-lived intangible assets, net 523 1,756 25 2,304 Indefinite-lived intangible assets: Cost — — 333 333 Accumulated impairment — — — — Indefinite-lived intangible assets, net — — 333 333 Intangible assets, net $ 523 $ 1,756 $ 358 $ 2,637 Balance as of September 30, 2019 Finite-lived intangible assets: Cost $ 960 $ 2,154 $ 42 $ 3,156 Accumulated amortization (308) (279) (11) (598) Finite-lived intangible assets, net 652 1,875 31 2,558 Indefinite-lived intangible assets: Cost 2 — 333 335 Accumulated amortization (2) — — (2) Indefinite-lived intangible assets, net — — 333 333 Intangible assets, net $ 652 $ 1,875 $ 364 $ 2,891 Intangible assets include technology and patents, customer relationships, and trademarks and trade names. Intangible assets with finite lives are amortized using the straight-line method over the estimated economic lives of the assets. Intangible assets with finite lives are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of such assets may not be recoverable. Intangible assets determined to have indefinite useful lives are not amortized but are tested for impairment annually and more frequently if events occur or circumstances change that indicate an asset may be impaired. The recoverability test of finite-lived assets is based on forecasts of undiscounted cash flows for each asset group. The fair value for the Company's indefinite-lived intangible asset, the Avaya Trade Name, is estimated using the relief-from-royalty model, a form of the income approach. Under this methodology, the fair value of the trade name is estimated by applying a royalty rate to forecasted net revenues which is then discounted using a risk-adjusted rate of return on capital. Revenue growth rates inherent in the forecast are based on input from internal and external market intelligence research sources that compare factors such as growth in global economies, regional trends in the telecommunications industry and product evolution from a technological segment basis. The royalty rate is determined using a set of observed market royalty rates. Nine Months Ended June 30, 2020 As a result of the goodwill triggering event described above, the Company performed a recoverability test on all of its finite-lived asset groups as of March 31, 2020 before proceeding to the goodwill impairment review and concluded that no impairment charge was necessary. As of March 31, 2020, the Company also performed an interim quantitative impairment test for the Avaya Trade Name which indicated no impairment existed and the level of excess fair value over carrying value was 5%. As of March 31, 2020, an increase in the discount rate of 50 basis points or a decrease in the long-term revenue growth rate of 140 basis points would have resulted in an estimated fair value of the trade name below its carrying value. The Company determined that no events occurred or circumstances changed during the three months ended June 30, 2020 that would indicate that its finite-lived intangible assets may not be recoverable or that it is more likely than not that its indefinite-lived intangible assets were impaired. To the extent that business conditions deteriorate or if changes in key assumptions and estimates differ significantly from management's expectations, it may be necessary to record impairment charges in the future. Nine Months Ended June 30, 2019 During the third quarter of fiscal 2019, the Company elected to abandon an in-process research and development project that no longer aligned with the Company's technology roadmap. As a result, the Company recorded an impairment charge of $2 million to write down the full carrying amount of the project within the Impairment charges line item in the Condensed Consolidated Statements of Operations. As a result of the goodwill triggering events during the third quarter of fiscal 2019, the Company performed a recoverability test on all of its finite-lived asset groups as of June 30, 2019 before proceeding to the goodwill impairment review and concluded that no impairment charge was necessary. The Company also performed an interim quantitative impairment test for the Avaya Trade Name as of June 30, 2019 and determined that its estimated fair value exceeded its carrying value and no impairment existed.

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Jun. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements Pursuant to the accounting guidance for fair value measurements, fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. When determining the fair value measurements for assets and liabilities required or permitted to be recorded at fair value, the Company considers the principal or most advantageous market in which it would transact and it considers assumptions that market participants would use when pricing the asset or liability. Considerable judgment was required in developing certain of the estimates of fair value including the consideration of the recent COVID-19 pandemic that has caused significant volatility in U.S. and international markets, and accordingly, the estimates presented herein are not necessarily indicative of the amounts that the Company could realize in a current market exchange. Fair Value Hierarchy The accounting guidance for fair value measurements also requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. A financial instrument's categorization within the fair value hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The inputs are prioritized into three levels that may be used to measure fair value: Level 1: Inputs that reflect quoted prices for identical assets or liabilities in active markets that are observable. Level 2: Inputs that reflect quoted prices for similar assets or liabilities in active markets; quoted prices for identical or similar assets or liabilities in markets that are not active; or model-derived valuations in which significant inputs are observable or can be derived principally from, or corroborated by, observable market data. Level 3: Inputs that are unobservable to the extent that observable inputs are not available for the asset or liability at the measurement date. Assets and Liabilities Measured at Fair Value on a Recurring Basis Assets and liabilities measured at fair value on a recurring basis as of June 30, 2020 and September 30, 2019 were as follows: June 30, 2020 September 30, 2019 Fair Value Measurements Using Fair Value Measurements Using (In millions) Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Assets: Investments in debt securities $ — $ — $ — $ — $ 10 $ — $ — $ 10 Foreign exchange contracts 1 — 1 — 1 — 1 — Total assets $ 1 $ — $ 1 $ — $ 11 $ — $ 1 $ 10 Liabilities: Interest rate contracts $ 117 $ — $ 117 $ — $ 81 $ — $ 81 $ — Spoken acquisition earn-outs — — — — 5 — — 5 Foreign exchange contracts 1 — 1 — — — — — Emergence Date Warrants 5 — — 5 5 — — 5 Total liabilities $ 123 $ — $ 118 $ 5 $ 91 $ — $ 81 $ 10 Investments in debt securities The investments in debt securities were valued using a discounted cash flow model which includes various unobservable inputs including cash flow projections, long-term growth rates, discount rates and market comparable companies. The investments in debt securities were recorded in Other assets in the Condensed Consolidated Balance Sheets. Interest rate and foreign exchange contracts Interest rate and foreign exchange contracts classified as Level 2 assets and liabilities are not actively traded and are valued using pricing models that use observable inputs. Spoken acquisition earn-outs The Spoken acquisition earn-outs classified as Level 3 liabilities were measured using a probability-weighted discounted cash flow model. Significant unobservable inputs, which included probability of the achievement of the earn out targets and discount rate assumption, reflected the assumptions market participants would use in valuing these liabilities. The earn-outs were recorded in Other current liabilities in the Condensed Consolidated Balance Sheets. Emergence Date Warrants Emergence Date Warrants classified as Level 3 liabilities are valued using the Black-Scholes option pricing model. During the three and nine months ended June 30, 2020 and 2019, there were no transfers between Level 1 and Level 2, or into and out of Level 3. The following table summarizes the activity for the Company's Level 3 assets and liabilities measured at fair value on a recurring basis: (In millions) Emergence Date Warrants Spoken acquisition earn-outs Investments in debt securities Balance as of September 30, 2019 $ 5 $ 5 $ 10 Impairment (1) — — (10) Settlement — (5) — Balance as of June 30, 2020 $ 5 $ — $ — (1) During the nine months ended June 30, 2020, the Company recorded an other-than-temporary impairment charge for a $10 million credit loss on its investments in debt securities mainly driven by a decline in the macroeconomic environment due to the COVID-19 pandemic and a decline in the expected operating results and cash flows for the investment company. The impairment charge is included in Other income, net. Fair Value of Financial Instruments The fair values of cash and cash equivalents, accounts receivable, accounts payable, accrued expenses and amounts borrowed under the ABL Credit Agreement, to the extent the underlying liability will be settled in cash, approximate their carrying values because of the short-term nature of these instruments. As of June 30, 2020 and September 30, 2019, the estimated fair value of the Company's Term Loan Credit Agreement was determined using a Level 2 input based on a market approach utilizing market-clearing data on the valuation date in addition to bid/ask prices. As of June 30, 2020 and September 30, 2019, the estimated fair value of the Convertible Notes was determined based on the quoted price of the Convertible Notes in an inactive market on the last trading day of the reporting period and has been classified as Level 2. The estimated fair values of the Company's Term Loan Credit Agreement and Convertible Notes as of June 30, 2020 and September 30, 2019 are as follows: June 30, 2020 September 30, 2019 (In millions) Principal amount Fair value Principal amount Fair value Term Loan Credit Agreement due December 15, 2024 $ 2,624 $ 2,429 $ 2,874 $ 2,739 Convertible 2.25% senior notes due June 15, 2023 350 287 350 298 Total $ 2,974 $ 2,716 $ 3,224 $ 3,037

Income Taxes

Income Taxes	2 Months Ended	9 Months Ended
	Dec. 15, 2017	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	21.00%
Income Taxes		Income Taxes The Company's effective income tax rate for the three and nine months ended June 30, 2020 differed from the U.S. federal tax rate primarily due to: (1) income and losses taxed at different foreign tax rates, (2) deferred tax assets (including losses) generated for which no benefit was recorded because it is more likely than not that the tax benefits would not be realized, (3) U.S. state and local income taxes, (4) the impact of the Tax Cuts and Jobs Act ("the Act") and associated regulations, (5) the goodwill impairment charge recorded in the second quarter of fiscal 2020, (6) the impact of the Coronavirus Aid, Relief and Economic Security Act (the "CARES Act") and (7) foreign tax credits. The Company's effective income tax rate for the three and nine months ended June 30, 2019 differed from the U.S. federal tax rate primarily due to: (1) income and losses taxed at different foreign tax rates, (2) losses generated within certain foreign jurisdictions for which no benefit was recorded because it is more likely than not that the tax benefits would not be realized, (3) non-U.S. withholding taxes on foreign earnings, (4) current period changes to unrecognized tax positions, (5) U.S. state and local income taxes, (6) the impact of the Act, (7) the goodwill impairment charges recorded in the third quarter of fiscal 2019, (8) current period elections taken in submitted tax filings, and (9) foreign tax credits. On December 22, 2017, the Act was signed into law. The Act lowered the U.S. federal corporate tax rate from 35% to 21% effective January 1, 2018. The Company has a September 30 th tax year-end and therefore many of the tax law changes became effective in the first quarter of fiscal 2019. The Company benefits from the deduction attributable to Foreign Derived Intangible Income and has taxable income attributable to Global Intangible Low-Taxed Income, both of which impact the effective tax rate. During the three months ended December 31, 2018, Avaya completed its analysis of the impact of the Act as required by Staff Accounting Bulletin No. 118 issued by the SEC on December 22, 2017.

Benefit Obligations

Benefit Obligations	9 Months Ended
	Jun. 30, 2020
Retirement Benefits [Abstract]
Benefit Obligations	Benefit ObligationsThe Company sponsors non-contributory defined benefit pension plans covering a portion of its U.S. employees and retirees, and post-retirement benefit plans covering a portion of its U.S. employees and retirees that include healthcare benefits and life insurance coverage. Certain non-U.S. operations have various retirement benefit programs covering substantially all of their employees. Some of these programs are considered to be defined benefit pension plans for accounting purposes. The components of the pension and post-retirement net periodic benefit (credit) cost for the periods indicated are provided in the table below: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 Pension Benefits - U.S. Components of net periodic benefit credit Service cost $ 1 $ 1 $ 3 $ 3 Interest cost 7 10 22 29 Expected return on plan assets (14) (15) (42) (45) Net periodic benefit credit $ (6) $ (4) $ (17) $ (13) Pension Benefits - Non-U.S. Components of net periodic benefit cost Service cost $ 2 $ 2 $ 6 $ 5 Interest cost 1 2 3 7 Net periodic benefit cost $ 3 $ 4 $ 9 $ 12 Post-retirement Benefits - U.S. Components of net periodic benefit cost Service cost $ 1 $ — $ 1 $ 1 Interest cost 2 4 8 11 Expected return on plan assets (2) (2) (7) (7) Amortization of prior service cost — — (1) — Amortization of actuarial loss — (1) — (1) Net periodic benefit cost $ 1 $ 1 $ 1 $ 4 The service components of net periodic benefit (credit) cost were recorded similar to compensation expense, while all other components were recorded in Other income, net. The Company's general funding policy with respect to its U.S. qualified pension plans is to contribute amounts at least sufficient to satisfy the minimum amount required by applicable law and regulations, or to directly pay benefits where appropriate. Contributions to U.S. pension plans were $9 million for the nine months ended June 30, 2020, which represented the amounts required to satisfy the minimum statutory funding requirements in the U.S. On March 27, 2020, the CARES Act was signed into law, providing limited relief for pension funding and retirement plan distributions. Under the CARES Act, employers may delay contributions for single employer defined benefit pension plans until January 1, 2021. As a result, the Company does not expect to make additional U.S. pension plan contributions in fiscal 2020 other than its final contribution for the 2019 plan year of $1 million. Contributions to the non-U.S. pension plans were $18 million for the nine months ended June 30, 2020. For the remainder of fiscal 2020, the Company estimates that it will make contributions totaling $6 million for its non-U.S. plans. In June 2019, the Company announced a change in medical benefits under the post-retirement medical plan for represented retirees as of April 30, 2019 and their eligible dependents. Effective January 1, 2020, the post-retirement medical plan coverage provided through the Company's group plan was replaced with medical coverage provided through the private and public insurance marketplace for the identified retirees. As a result, the U.S. represented retiree post-retirement plan was remeasured as of June 30, 2019, which resulted in the recognition of an $8 million increase to the accumulated benefit obligation with an offset to Accumulated other comprehensive loss within the Condensed Consolidated Balance Sheets. The increase was mainly driven by changes in actuarial assumptions, partially offset by the impact of the change in medical coverage. Most post-retirement medical benefits are not pre-funded. Consequently, the Company makes payments directly to the claims administrator as retiree medical benefit claims are disbursed. These payments are funded by the Company up to the maximum contribution amounts specified in the plan documents and contract with the Communications Workers of America and the International Brotherhood of Electrical Workers, and contributions from the participants, if required. During the nine months ended June 30, 2020, the Company made payments for retiree medical and dental benefits of $10 million and received a $3 million reimbursement from the represented employees' post-retirement health trust related to payments in prior periods. The Company estimates it will make contributions for retiree medical and dental benefits totaling $3 million for the remainder of fiscal 2020.

Share-based Compensation

Share-based Compensation	9 Months Ended
	Jun. 30, 2020
Share-based Payment Arrangement [Abstract]
Share-based Payment Arrangement	Share-based Compensation Pre-tax share-based compensation expense for the three months ended June 30, 2020 and 2019 was $7 million and $8 million, respectively, and $21 million and $19 million for the nine months ended June 30, 2020 and 2019, respectively. 2017 Equity Incentive Plan On December 15, 2017, the Company adopted the Avaya Holdings Corp. 2017 Equity Incentive Plan (the "2017 Plan"), under which non-employee directors, employees of the Company or any of its affiliates, and certain consultants and advisors may be granted stock options, restricted stock, restricted stock units ("RSUs"), performance awards ("PRSUs") and other forms of awards granted or denominated in shares of the Company's common stock, as well as certain cash-based awards. 2019 Equity Incentive Plan On November 13, 2019, the Board of Directors of the Company (the "Board") approved the Avaya Holdings Corp. 2019 Equity Incentive Plan and on January 8, 2020 approved an amendment to such plan (as so amended, the "2019 Plan"). On November 13, 2019, the Board also adopted the 2019 Omnibus Inducement Equity Plan (the "Inducement Plan"), which reserved up to 1,700,000 shares of the Company's common stock for awards to be made to certain prospective employees pursuant to the "inducement grant" exemption under the NYSE Listing Rules. On March 4, 2020, the stockholders of the Company approved the 2019 Plan and, as of such date, no additional awards may be granted under the 2017 Plan or the Inducement Plan (together, the "Prior Plans"). The 2019 Plan provides an initial pool of 18,800,000 shares of common stock that may be issued or granted, which can be adjusted for shares that become available from existing awards issued under the Prior Plans in accordance with the terms of the 2019 Plan. Restricted Stock Units During the nine months ended June 30, 2020, the Company granted 1,888,007 RSUs with a weighted average grant date fair value of $12.06 per RSU. During the nine months ended June 30, 2020, there were 1,204,055 RSUs that vested with a weighted average grant date fair value of $15.35 per RSU. Performance Restricted Stock Units During the nine months ended June 30, 2020, the Company granted 661,856 PRSUs with a weighted average grant date fair value of $13.69 per PRSU, which will vest based on the attainment of specified performance metrics for each of the next three separate fiscal years (collectively the "Performance Period"), and the Company's total shareholder return over the Performance Period as compared to the total shareholder return for a specified index of companies over the same period. During the Performance Period, the Company will adjust compensation expense for the awards based on its best estimate of attainment of the specified annual performance metrics. The cumulative effect on current and prior periods of a change in the estimated number of PRSUs that are expected to be earned during the Performance Period will be recognized as an adjustment to earnings in the period of the revision. The grant date fair value of the awards was determined using a Monte Carlo simulation model that incorporated multiple valuation assumptions, including the probability of achieving the total shareholder return market condition and the following assumptions presented on a weighted-average basis: Nine months ended June 30, 2020 Expected volatility (1) 55.75 % Risk-free interest rate (2) 1.61 % Dividend yield (3) — % (1) Expected volatility based on a blend of Company and peer group company historical data adjusted for the Company's leverage. (2) Risk-free interest rate based on U.S. Treasury yields with a term equal to the remaining Performance Period as of the grant date. (3) Dividend yield was assumed to be zero as the Company does not anticipate paying dividends. Stock Options During the nine months ended June 30, 2020, the Company granted 163,666 non-qualified stock options with a grant date fair value of $6.11 per option. The grant date fair value was determined using the Black-Scholes option pricing model with the following assumptions: Nine months ended June 30, 2020 Exercise price $ 11.38 Expected volatility (1) 56.76 % Expected life (in years) (2) 5.97 Risk-free interest rate (3) 1.71 % Dividend yield (4) — % (1) Expected volatility based on a blend of Company and peer group company historical data adjusted for the Company's leverage. (2) Expected life based on the vesting terms of the option and a contractual life of ten years. (3) Risk-free interest rate based on U.S. Treasury yields with a term equal to the expected option term. (4) Dividend yield was assumed to be zero as the Company does not anticipate paying dividends. Employee Stock Purchase Plan On January 8, 2020, the Board approved the Avaya Holdings Corp. 2020 Employee Stock Purchase Plan ("ESPP"). A maximum of 5,500,000 shares of the Company's common stock has been reserved for issuance under the ESPP. Under the ESPP, eligible employees may purchase the Company's common stock through payroll deductions at a discount not to exceed 15% of the lower of the fair market values of the Company's common stock as of the beginning or end of each 3-month offering period. Payroll deductions are limited to 10% of the employee's eligible compensation and a maximum of 6,250 shares of the Company's common stock may be purchased by an employee each offering period. The first offering period began on June 1, 2020. During the nine months ended June 30, 2020, the Company withheld $1 million of eligible employee compensation for purchases of common stock under the ESPP. The grant date fair value for shares issued under the ESPP is measured on the date that each offering period commences. The grant date fair value for the offering period that commenced during the nine months ended June 30, 2020 was $6.31 per share. The grant date fair value was determined using a Black-Scholes option pricing model with the following assumptions: Nine months ended June 30, 2020 Expected volatility (1) 140.23 % Risk-free interest rate (2) 0.14 % Dividend yield (3) — % (1) Expected volatility based on the Company's historical data. (2) Risk-free interest rate based on U.S. Treasury yields with a term equal to the length of the offering period. (3) Dividend yield was assumed to be zero as the Company does not anticipate paying dividends.

Capital Stock

Capital Stock	9 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Capital Stock	Capital Stock Preferred Stock The Company's certificate of incorporation authorizes it to issue up to 55,000,000 shares of preferred stock with a par value of $0.01 per share. On October 31, 2019, the Company issued 125,000 shares of its 3% Series A Convertible Preferred Stock, par value $0.01 per share ("Series A Preferred Stock"), to RingCentral for an aggregate purchase price of $125 million. The Series A Preferred Stock is convertible into shares of the Company's common stock at an initial conversion price of $16.00 per share, which represents an approximately 9% interest in the Company's common stock on an as-converted basis as of June 30, 2020, assuming no holders of warrants, convertible notes or similar instruments exercise their exercise or conversion rights. The holders of the Series A Preferred Stock are entitled to vote, on an as-converted basis, together with holders of the Company's common stock on all matters submitted to a vote of the holders of the common stock. Holders of the Series A Preferred Stock are entitled to receive dividends, in preference and priority to holders of the Company's common stock, which accrue on a daily basis at the rate of 3% per annum of the stated value of the Series A Preferred Stock. The stated value of the Series A Preferred Stock was initially $1,000 per share and will be increased by the sum of any dividends on such shares not paid in cash. These dividends are cumulative and compound quarterly. The holders of the Series A Preferred Stock participate in any dividends the Company pays on its common stock, equal to the dividend which holders would have received if their Series A Preferred Stock had been converted into common stock on the date such common stock dividend was determined. In the event the Company is liquidated or dissolved, the holders of the Series A Preferred Stock are entitled to receive an amount equal to the liquidation preference (which equals the stated value plus any accrued and unpaid dividends) for each share of Series A Preferred Stock before any distribution is made to holders of the Company's common stock. The Series A Preferred Stock are redeemable at the Company's election upon the termination of the Framework Agreement. In addition, the holders of the Series A Preferred Stock have certain rights to require the Company to redeem or put rights to require the Company to repurchase all or any portion of the Series A Preferred Stock. The holders can exercise such redemption rights, upon at least 21 days' notice, after the termination of the Framework Agreement or upon the occurrence of certain events. If and to the extent the redemption right is exercised, the Company would be required to purchase each share of Series A Preferred Stock at the per share price equal to the stated value of the Series A Preferred Stock which will be increased by the sum of any dividends on such shares that have accrued and have been paid in kind, plus all accrued but unpaid dividends. Given that the holders of the Series A Preferred Stock may require the Company to redeem all or a portion of its shares, the Series A Preferred Stock is classified in the mezzanine section of the Condensed Consolidated Balance Sheets between Total liabilities and Stockholders' equity. As of June 30, 2020, the carrying value of the Series A Preferred Stock was $128 million, which includes $3 million of accumulated and unpaid dividends. In connection with the issuance of the Series A Preferred Stock, the Company granted RingCentral certain customary consent rights with respect to certain actions by the Company, including amending the Company's organizational documents in a manner that would have an adverse effect on the Series A Preferred Stock and issuing securities that are senior to, or equal in priority with, the Series A Preferred Stock. In addition, pursuant to an Investor Rights Agreement, until such time when RingCentral and its affiliates hold or beneficially own less than 4,759,339 shares of the Company's common stock (on an as-converted basis), RingCentral has the right to nominate one person for election to the Company's Board of Directors. The director designated by RingCentral has the option (i) to serve on the Company's Audit and Nominating and Corporate Governance Committees or (ii) to attend (but not vote at) all of the Company's Board of Directors' committee meetings. The director to be designated by RingCentral will be nominated to the Company's Board of Directors following RingCentral's identification of a nominee. Common Stock The Company's certificate of incorporation authorizes it to issue up to 550,000,000 shares of common stock with a par value of $0.01 per share. As of June 30, 2020, there were 82,864,260 shares issued and outstanding. As of September 30, 2019, there were 111,046,085 shares issued and 111,033,405 shares outstanding with the remaining 12,680 shares distributable in accordance with the Plan of Reorganization. On November 14, 2018, the Company's Board of Directors approved a warrant repurchase program, authorizing the Company to repurchase Emergence Date Warrants for an aggregate expenditure of up to $15 million. The repurchases may be made from time to time in the open market, through block trades or in privately negotiated transactions. The Company may adopt one or more purchase plans pursuant to Rule 10b5-1 under the Securities Exchange Act of 1934, as amended, in order to implement the warrant repurchase program. The warrant repurchase program does not obligate the Company to purchase any warrants and may be terminated, increased or decreased by the Board of Directors in its discretion at any time. As of June 30, 2020, there were no warrant repurchases under the program. On October 1, 2019, the Board of Directors of the Company approved a share repurchase program authorizing the Company to repurchase the Company's common stock for an aggregate expenditure of up to $500 million. The repurchases may be made from time to time in the open market, through block trades or in privately negotiated transactions. The Company adopted a purchase plan pursuant to Rule 10b5-1 under the Securities Exchange Act of 1934, as amended, to implement the share repurchase program. The share repurchase program does not obligate the Company to purchase any common stock and may be terminated, increased or decreased by the Board in its discretion at any time. All shares that are repurchased under the program are retired by the Company. During the nine months ended June 30, 2020, the Company repurchased 28,923,664 shares of its common stock at a weighted average price per share of $11.41, including transaction costs. The Company did not repurchase any shares of its common stock during the three months ended June 30, 2020. As of June 30, 2020, the remaining authorized amount for share repurchases under this program was $170 million.

Net Income (Loss) Per Common Sh

Net Income (Loss) Per Common Share	9 Months Ended
	Jun. 30, 2020
Earnings Per Share [Abstract]
Net Income (Loss) Per Common Share	Earnings (Loss) Per Common Share Basic earnings (loss) per share is calculated by dividing net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding. Diluted earnings (loss) per share reflects the potential dilution that would occur if equity awards granted under the Company's various share-based compensation plans were vested or exercised; if the Company's Series A Preferred Stock were converted into shares of the Company's common stock; if the Company's Convertible Notes or the warrants the Company sold to purchase up to 12.6 million shares of its common stock in connection with the issuance of Convertible Notes ("Call Spread Warrants") were exercised; and/or if the Emergence Date Warrants were exercised, resulting in the issuance of common shares that would participate in the earnings of the Company. The following table sets forth the calculation of net income (loss) attributable to common stockholders and the computation of basic and diluted earnings (loss) per share for the periods indicated: Three months ended Nine months ended (In millions, except per share amounts) 2020 2019 2020 2019 Earnings (loss) per share: Numerator Net Income (loss) $ 9 $ (633) $ (717) $ (637) Dividends and accretion to preferred stockholders (1) — (7) — Undistributed Income (loss) 8 (633) (724) (637) Percentage allocated to common stockholders (1) 91.2 % 100.0 % 100.0 % 100.0 % Numerator for basic and diluted earnings (loss) per common share $ 7 $ (633) $ (724) $ (637) Denominator Denominator for basic earnings (loss) per weighted average common shares 83.1 111.0 95.1 110.7 Effect of dilutive securities Restricted stock units 0.2 — — — Denominator for diluted earnings (loss) per weighted average common shares 83.3 111.0 95.1 110.7 Earnings (loss) per common share Basic $ 0.08 $ (5.70) $ (7.61) $ (5.75) Diluted $ 0.08 $ (5.70) $ (7.61) $ (5.75) (1) Basic weighted average common stock outstanding 83.1 111.0 95.1 110.7 Basic weighted average common stock and common stock equivalents (preferred shares) 91.1 111.0 95.1 110.7 Percentage allocated to common stockholders 91.2 % 100.0 % 100.0 % 100.0 % The Company's Series A Preferred Stock are participating securities, which requires the application of the two-class method to calculate basic and diluted earnings per share. Under the two-class method, undistributed earnings are allocated to common stock and participating securities according to their respective participating rights in undistributed earnings, as if all the earnings for the period had been distributed. Basic earnings (loss) per common share is computed by dividing the net income (loss) attributable to common stockholders by the weighted average number of common shares outstanding during the period. Net income (loss) attributable to common stockholders is reduced for preferred stock dividends earned and accretion recognized during the period. No allocation of undistributed earnings to participating securities was performed for periods with net losses as such securities do not have a contractual obligation to share in the losses of the Company. For the three months ended June 30, 2020, the Company excluded 2.1 million RSUs, 1.0 million stock options, 0.2 million shares issuable under the ESPP, 5.6 million Emergence Date Warrants and 0.1 million shares of Series A Preferred Stock from the diluted earnings (loss) per share calculation as their effect would have been anti-dilutive. The Company also excluded 1.0 million PRSUs from the diluted earnings (loss) per share calculation as their performance metrics have not yet been attained. For the nine months ended June 30, 2020, the Company excluded 2.8 million RSUs, 1.0 million stock options, 0.2 million shares issuable under the ESPP, 5.6 million Emergence Date Warrants and 0.1 million shares of Series A Preferred Stock from the diluted earnings (loss) per share calculation as their effect would have been anti-dilutive. The Company also excluded 1.0 million PRSUs from the diluted earnings (loss) per share calculation as their performance metrics have not yet been attained. For the three and nine months ended June 30, 2019, the Company excluded 1.0 million stock options, 3.6 million RSUs and 5.6 million Emergence Date Warrants from the diluted earnings (loss) per share calculation as their effect would have been anti-dilutive. The Company also excluded 0.5 million PRSUs from the diluted earnings (loss) per share calculation as their performance metrics had not yet been attained. The Company's Convertible Notes and Call Spread Warrants were excluded from the diluted earnings (loss) per share calculation for all periods presented as their effect would have been anti-dilutive.

Operating Segments

Operating Segments	9 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Operating Segments	Operating Segments The Products & Solutions segment primarily develops, markets, and sells unified communications and contact center solutions, offered on premises, in the cloud, or as a hybrid solution. These integrate multiple forms of communications, including telephony, email, instant messaging and video. The Services segment develops, markets and sells comprehensive end-to-end global service offerings that enable customers to evaluate, plan, design, implement, monitor, manage and optimize complex enterprise communications networks. We also classify customers who upgrade and acquire new technology through the Company's subscription offerings as part of our Services segment. The Company's chief operating decision maker makes financial decisions and allocates resources based on segment profit information obtained from the Company's internal management systems. Management does not include in its segment measures of profitability selling, general and administrative expenses, research and development expenses, amortization of intangible assets, and certain discrete items, such as fair value adjustments recognized upon emergence from bankruptcy, charges relating to restructuring actions, impairment charges, and merger-related costs as these costs are not core to the measurement of segment performance, but rather are controlled at the corporate level. Summarized financial information relating to the Company's operating segments is shown in the following table for the periods indicated: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 REVENUE Products & Solutions $ 262 $ 298 $ 805 $ 913 Services 460 422 1,317 1,269 Unallocated Amounts (1) (1) (3) (4) (18) $ 721 $ 717 $ 2,118 $ 2,164 GROSS PROFIT Products & Solutions $ 159 $ 189 $ 507 $ 587 Services 282 249 791 759 Unallocated Amounts (2) (44) (48) (136) (163) 397 390 1,162 1,183 OPERATING EXPENSES Selling, general and administrative 232 253 763 761 Research and development 52 49 155 154 Amortization of intangible assets 40 41 122 122 Impairment charges — 659 624 659 Restructuring charges, net 20 1 27 12 344 1,003 1,691 1,708 OPERATING INCOME (LOSS) 53 (613) (529) (525) INTEREST EXPENSE AND OTHER INCOME, NET (24) (47) (106) (142) INCOME (LOSS) BEFORE INCOME TAXES $ 29 $ (660) $ (635) $ (667) (1) Unallocated amounts in Revenue represent the fair value adjustment to deferred revenue recognized upon emergence from bankruptcy and excluded from segment revenue. (2) Unallocated amounts in Gross Profit include the fair value adjustments recognized upon emergence from bankruptcy and excluded from segment gross profit; the effect of the amortization of technology intangibles; and costs that are not core to the measurement of segment management's performance, but rather are controlled at the corporate level.

Accumulated Other Comprehensive

Accumulated Other Comprehensive (Loss) Income	9 Months Ended
	Jun. 30, 2020
Equity [Abstract]
Accumulated Other Comprehensive (Loss) Income	Accumulated Other Comprehensive (Loss) Income The components of Accumulated other comprehensive (loss) income for the periods indicated were as follows: (In millions) Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items Foreign Currency Translation Unrealized Loss on Term Loan Interest Rate Swap Accumulated Other Comprehensive (Loss) Income Balance as of March 31, 2020 $ (106) $ (13) $ (99) $ (218) Other comprehensive loss before reclassifications — (11) (7) (18) Amounts reclassified to earnings — — 11 11 Balance as of June 30, 2020 $ (106) $ (24) $ (95) $ (225) (In millions) Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items Foreign Currency Translation Unrealized Loss on Term Loan Interest Rate Swap Accumulated Other Comprehensive (Loss) Income Balance as of September 30, 2019 $ (106) $ (7) $ (60) $ (173) Other comprehensive loss before reclassifications — (44) (57) (101) Amounts reclassified to earnings — 27 22 49 Balance as of June 30, 2020 $ (106) $ (24) $ (95) $ (225) (In millions) Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items Foreign Currency Translation Unrealized Loss on Term Loan Interest Rate Swap Accumulated Other Comprehensive Income (Loss) Balance as of March 31, 2019 $ 51 $ (12) $ (33) $ 6 Other comprehensive loss before reclassifications (8) (10) (31) (49) Amounts reclassified to earnings — — 2 2 Benefit from income taxes 2 — 7 9 Balance as of June 30, 2019 $ 45 $ (22) $ (55) $ (32) (In millions) Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items Foreign Currency Translation Unrealized Loss on Term Loan Interest Rate Swap Accumulated Other Comprehensive Income (Loss) Balance as of September 30, 2018 $ 51 $ (31) $ (2) $ 18 Other comprehensive (loss) income before reclassifications (8) 9 (78) (77) Amounts reclassified to earnings — — 7 7 Benefit from income taxes 2 — 18 20 Balance as of June 30, 2019 $ 45 $ (22) $ (55) $ (32) Reclassifications from Accumulated other comprehensive (loss) income related to the unrealized loss on term loan interest rate swap agreements are recorded in Interest expense in the Condensed Consolidated Statements of Operations. Reclassifications

Related Party Transactions

Related Party Transactions	9 Months Ended
	Jun. 30, 2020
Related Party Transactions [Abstract]
Related Party Transactions	Related Party Transactions The Company's Board of Directors is comprised of seven directors, including the Company's Chief Executive Officer and six non-employee directors. Specific Arrangements Involving the Company's Current Directors and Executive Officers William D. Watkins is a Director and Chair of the Board of Directors of the Company and serves on the board of directors of Flex Ltd. ("Flex"), an electronics design manufacturer. For the nine months ended June 30, 2020 and 2019, the Company purchased goods and services from subsidiaries of Flex of $20 million and $22 million, respectively. As of both June 30, 2020 and September 30, 2019, the Company had outstanding accounts payable due to Flex of $6 million.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Jun. 30, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies Legal Proceedings In the ordinary course of business, the Company is involved in litigation, claims, government inquiries, investigations and proceedings, including but not limited to, those relating to intellectual property, commercial, employment, environmental indemnity and regulatory matters. The Company records accruals for legal contingencies to the extent that it has concluded that it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. In the opinion of the Company's management, while the outcome of these matters is uncertain, the likely results of these matters are not expected, either individually or in the aggregate, to have a material adverse effect on the Company's financial position, results of operations or cash flows. However, an unfavorable resolution could have a material adverse effect on the Company's financial position, results of operations or cash flows in the periods in which the matters are ultimately resolved, or in the periods in which more information is obtained that changes management's opinion of the ultimate disposition. Product Warranties The Company recognizes a liability for the estimated costs that may be incurred to remedy certain deficiencies of quality or performance of the Company's products. These product warranties extend over a specified period of time, generally ranging up to two years from the date of sale depending upon the product subject to the warranty. The Company accrues a provision for estimated future warranty costs based upon the historical relationship of warranty claims to sales. The Company periodically reviews the adequacy of its product warranties and adjusts, if necessary, the warranty percentage and accrued warranty reserve, which is included in other current and non-current liabilities in the Condensed Consolidated Balance Sheets, for actual experience. As of June 30, 2020 and September 30, 2019, the amount reserved was $2 million. Guarantees of Indebtedness and Other Off-Balance Sheet Arrangements Letters of Credit and Guarantees The Company provides guarantees, letters of credit and surety bonds to various parties as required for certain transactions initiated during the ordinary course of business to guarantee the Company's performance in accordance with contractual or legal obligations. As of June 30, 2020, the maximum potential payment obligation with regards to letters of credit, guarantees and surety bonds was $52 million. The outstanding letters of credit are collateralized by restricted cash of $4 million, which is included in Other assets on the Condensed Consolidated Balance Sheets as of June 30, 2020. Purchase Commitments and Termination Fees The Company purchases components from a variety of suppliers and uses several contract manufacturers to provide manufacturing services for its products. During the normal course of business, to manage manufacturing lead times and to help assure adequate component supply, the Company enters into agreements with contract manufacturers and suppliers that allow them to produce and procure inventory based upon forecasted requirements provided by the Company. If the Company does not meet these specified purchase commitments, it could be required to purchase the inventory, or in the case of certain agreements, pay an early termination fee. Historically, the Company has not been required to pay a charge for not meeting its designated purchase commitments with these suppliers, but has been obligated to purchase certain excess inventory levels from its outsourced manufacturers due to actual sales of product varying from forecast and due to transition of manufacturing from one vendor to another. The Company's outsourcing agreements with its most significant contract manufacturers automatically renew in July and September for successive periods of twelve months each, subject to specific termination rights for the Company and the contract manufacturers. All manufacturing of the Company's products is performed in accordance with either detailed requirements or specifications and product designs furnished by the Company, and is subject to quality control standards. Transactions with Nokia Pursuant to the Contribution and Distribution Agreement effective October 1, 2000 (the "Contribution and Distribution Agreement"), Nokia Corporation ("Nokia", formerly known as Lucent Technologies, Inc. ("Lucent")) contributed to the Company substantially all of the assets, liabilities and operations associated with its enterprise networking businesses (the "Contributed Businesses") and distributed the Company's stock pro-rata to the shareholders of Lucent ("distribution"). The Contribution and Distribution Agreement, among other things, provides that, in general, the Company will indemnify Nokia for all liabilities including certain pre-distribution tax obligations of Nokia relating to the Contributed Businesses and all contingent liabilities primarily relating to the Contributed Businesses or otherwise assigned to the Company. In addition, the Contribution and Distribution Agreement provides that certain contingent liabilities not allocated to one of the parties will be shared by Nokia and the Company in prescribed percentages. The Contribution and Distribution Agreement also provides that each party will share specified portions of contingent liabilities based upon agreed percentages related to the business of the other party that exceed $50 million. The Company is unable to determine the maximum potential amount of other future payments, if any, that it could be required to make under this agreement. In addition, in connection with the distribution, the Company and Lucent entered into a Tax Sharing Agreement effective October 1, 2000 (the "Tax Sharing Agreement") that governs Nokia's and the Company's respective rights, responsibilities and obligations after the distribution with respect to taxes for the periods ending on or before the distribution. Generally, pre-distribution taxes or benefits that are clearly attributable to the business of one party will be borne solely by that party and other pre-distribution taxes or benefits will be shared by the parties based on a formula set forth in the Tax Sharing Agreement. The Company may be subject to additional taxes or benefits pursuant to the Tax Sharing Agreement related to future settlements of audits by state and local and foreign taxing authorities for the periods prior to the Company's separation from Nokia.

Subsequent Events

Subsequent Events	9 Months Ended
	Jun. 30, 2020
Subsequent Events [Abstract]
Subsequent Events	Subsequent Event On July 1, 2020, the Company entered into interest rate swap agreements with four counterparties, which fix a portion of the variable interest due on its Term Loan Credit Agreement (the "New Swap Agreements") from December 15, 2022 (the maturity date of the Company's existing Swap Agreements) through December 15, 2024 (the maturity date of the Term Loan Credit Agreement). Under the terms of the New Swap Agreements, the Company will pay a fixed rate of 0.7047% and receive a variable rate of interest based on one-month LIBOR. The total notional amount of the New Swap Agreements is $1,400 million. The New Swap Agreements are designated as cash flow hedges as they are deemed highly effective as defined under ASC 815. As a result, the unrealized gains or losses on these contracts will be initially recorded in Accumulated other comprehensive loss in the Condensed Consolidated Balance Sheets. As interest expense is recognized on the Term Loan Credit Agreement, the corresponding deferred gain or loss on the New Swap Agreements will be reclassified from Accumulated other comprehensive loss in the Condensed Consolidated Balance Sheets to Interest expense in the Condensed Consolidated Statements of Operations.

Leases (Notes)

Leases (Notes)	9 Months Ended
	Jun. 30, 2020
Leases, Codification Topic 842 [Abstract]
Leases of Lessee Disclosure [Text Block]	Leases The Company enters into various arrangements for office, warehouse and data center facilities, network equipment and vehicles. The Company assesses whether an arrangement contains a lease at contract inception. When an arrangement contains a lease, the Company records a right-of-use asset and lease liability. Right-of-use assets represent the Company's right to use an underlying asset for the lease term and lease liabilities represent the Company's obligation to make payments for the right to use the asset. Right-of-use assets and lease liabilities are recognized at the lease commencement date at the present value of future payments over the lease term. The present value of future payments is discounted using the rate implicit in the lease, when available. However, as most of the Company's leases do not provide an implicit interest rate, the present value is calculated using the Company's incremental borrowing rate, which represents the interest rate the Company would expect to pay on a collateralized basis to borrow an amount equal to the lease payments under similar terms. Options to extend or terminate a lease are included in the calculation of the lease term to the extent that the option is reasonably certain of exercise. For the majority of the Company's leases, the Company has concluded that it is not reasonably certain it would exercise such options, therefore the lease term is generally the non-cancelable period stated within the lease. The Company has elected to not record a right-of-use asset and lease liability for short term leases with an initial term of 12 months or less. The Company's leases have remaining lease terms ranging from 1 month to 9.7 years. The following table details the components of net lease expense for the three and nine months ended June 30, 2020: In millions Three months ended Nine months ended June 30, 2020 Operating lease cost (1) $ 17 $ 51 Short-term lease cost (1) 1 4 Variable lease cost (1)(2) 5 14 Finance lease amortization of right-of-use assets (1) 1 3 Sublease income (3) (1) (4) Total lease cost $ 23 $ 68 (1) Allocated between Cost of products and services, and Operating expenses. (2) Includes real estate taxes and other charges for non-lease services payable to lessors and recognized in the period incurred. (3) Included in Other income, net. The Company's right-of-use assets and lease liabilities for financing leases are included in the Condensed Consolidated Balance Sheet as follows: In millions June 30, 2020 ASSETS Property, plant and equipment, net $ 10 LIABILITIES Other current liabilities 8 Other liabilities 8 The following table presents the Company's annual maturity of lease payments, weighted average remaining lease term and weighted average interest rate for operating and financing leases as of June 30, 2020: In millions Operating Leases Financing Leases Remaining three months of 2020 $ 18 $ 3 2021 53 8 2022 47 3 2023 34 2 2024 25 1 2025 14 — 2026 and thereafter 21 — Total lease payments 212 17 Less: imputed interest (28) (1) Total lease liability $ 184 $ 16 Weighted average remaining lease term 4.7 years 2.7 years Weighted average interest rate 6.1 % 5.7 % The following table presents the Company's future minimum lease payments under non-cancelable leases as of September 30, 2019, prior to the adoption of ASC 842: In millions Operating Leases Capital Leases 2020 $ 51 $ 12 2021 39 6 2022 33 2 2023 22 — 2024 17 — 2025 and thereafter 29 — Total lease payments $ 191 20 Less: imputed interest (1) Total lease liability $ 19 The capital lease obligation as of September 30, 2019 included $11 million and $8 million within Other current liabilities and Other liabilities, respectively. The Company outsources certain delivery services associated with its Enterprise Cloud and Managed Services, which included the sale of specified assets owned by the Company that were leased-back by the Company and are accounted for as a finance lease. As of June 30, 2020 and September 30, 2019, finance lease obligations associated with these sale leaseback agreements were $7 million and $13 million, respectively.

Revenue Recognition (Tables)

Revenue Recognition (Tables)	9 Months Ended
	Jun. 30, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following tables provide the Company's disaggregated revenue for the periods presented: (In millions) Three months ended Nine months ended 2020 2019 2020 2019 REVENUE Products & Solutions $ 262 $ 298 $ 805 $ 913 Services 460 422 1,317 1,269 Unallocated Amounts (1) (3) (4) (18) $ 721 $ 717 $ 2,118 $ 2,164
Contract with Customer, Asset and Liability	The following table provides information about accounts receivable, contract assets and contract liabilities for the periods presented: (In millions) June 30, 2020 September 30, 2019 Increase (Decrease) Accounts receivable, net $ 260 $ 314 $ (54) Contract assets: Current $ 276 $ 187 $ 89 Non-current (Other assets) 49 16 33 $ 325 $ 203 $ 122 Cost of obtaining a contract: Current (Contract costs) $ 88 $ 89 $ (1) Non-current (Other assets) 35 45 (10) $ 123 $ 134 $ (11) Cost to fulfill a contract: Current (Contract costs) $ 36 $ 25 $ 11 Contract liabilities: Current $ 514 $ 472 $ 42 Non-current 336 78 258 $ 850 $ 550 $ 300

Supplementary Financial Infor_3

Supplementary Financial Information (Tables)	9 Months Ended
	Jun. 30, 2020
Supplementary Financial Information [Abstract]
Consolidated Statements of Operations Information	The following table presents a summary of Other income, net for the periods indicated: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 OTHER INCOME, NET Interest income $ 1 $ 4 $ 6 $ 11 Foreign currency loss, net (5) (1) (16) (8) Gain on investments in equity and debt securities, net 29 — 49 — Other pension and post-retirement benefit credits, net 5 1 16 5 Change in fair value of emergence date warrants (3) 7 — 28 Sublease income 1 — 4 — Other, net (1) 1 (3) (1) Total other income, net $ 27 $ 12 $ 56 $ 35
Supplemental Cash Flow Information	The following table presents supplemental cash flow information for the periods presented: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 OTHER PAYMENTS Interest payments $ 47 $ 61 $ 151 $ 160 Income tax payments 63 13 88 48 NON-CASH INVESTING ACTIVITIES Increase (decrease) in Accounts payable for Capital expenditures $ 1 $ (6) $ 5 $ (1) Acquisition of equipment under finance leases $ 5 $ — $ 5 $ — During the three and nine months ended June 30, 2020, the Company made payments for operating lease liabilities of $17 million and $50 million, respectively, and recorded non-cash additions for operating lease right-of-use assets of $14 million and $29 million, respectively. The following table presents a reconciliation of cash, cash equivalents, and restricted cash that sum to the total of the same such amounts shown in the Condensed Consolidated Statements of Cash Flows for the periods presented: (In millions) June 30, 2020 September 30, 2019 June 30, 2019 September 30, 2018 CASH, CASH EQUIVALENTS, AND RESTRICTED CASH Cash and cash equivalents $ 742 $ 752 $ 729 $ 700 Restricted cash included in other assets 4 4 5 4 Total cash, cash equivalents, and restricted cash $ 746 $ 756 $ 734 $ 704

Business Restructuring Reserv_2

Business Restructuring Reserves and Programs (Tables)	9 Months Ended
	Jun. 30, 2020
Restructuring Reserve [Abstract]
Schedule of Restructuring and Related Costs	The following table summarizes the activity for employee separation costs recognized under the Company's restructuring programs for the nine months ended June 30, 2020: (In millions) Fiscal 2020 Restructuring Program (2) Fiscal 2019 Restructuring Program (3) Fiscal 2008 through 2018 Restructuring Programs (4) Total Accrual balance as of September 30, 2019 $ — $ 11 $ 53 $ 64 Cash payments — (4) (16) (20) Restructuring charges 7 — — 7 Adjustments (1) — — (1) (1) Impact of foreign currency fluctuations (1) 1 1 1 Accrual balance as of June 30, 2020 $ 6 $ 8 $ 37 $ 51
Restructuring Charges by Activity	The following table summarizes the restructuring charges by activity for the periods presented: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 Employee separation costs $ 5 $ 1 $ 6 $ 10 Facility exit costs 15 — 21 2 Total restructuring charges $ 20 $ 1 $ 27 $ 12

Financing Arrangements (Tables)

Financing Arrangements (Tables)	9 Months Ended
	Jun. 30, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	The following table reflects principal amounts of debt and debt net of discounts and issuance costs for the periods presented: June 30, 2020 September 30, 2019 (In millions) Principal amount Net of discounts and issuance costs Principal amount Net of discounts and issuance costs Term Loan Credit Agreement due December 15, 2024 $ 2,624 $ 2,602 $ 2,874 $ 2,846 Convertible 2.25% senior notes due June 15, 2023 350 286 350 273 ABL Credit Agreement due August 10, 2020 50 50 — — Total debt $ 3,024 2,938 $ 3,224 3,119 Debt maturing within one year (50) (29) Long-term debt, net of current portion $ 2,888 $ 3,090
Convertible Debt	The net carrying amount of the Convertible Notes for the periods indicated was as follows: (In millions) June 30, 2020 September 30, 2019 Principal 350 350 Less: Unamortized debt discount (59) (72) Unamortized issuance costs (5) (5) Net carrying amount $ 286 $ 273

Derivative Instruments and He_2

Derivative Instruments and Hedging Activities (Tables)	9 Months Ended
	Jun. 30, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Assumptions Used	The fair value of the Emergence Date Warrants as of June 30, 2020 and September 30, 2019 was determined using the input assumptions summarized below: June 30, September 30, 2019 Expected volatility 64.94 % 56.89 % Risk-free interest rates 0.17 % 1.55 % Contractual remaining life (in years) 2.46 3.21 Price per share of common stock $12.36 $10.23
Schedule of Derivative Instruments in Balance Sheet	The following table summarizes the fair value of the Company's derivatives on a gross basis, including accrued interest, segregated between those that are designated as hedging instruments and those that are not designated as hedging instruments: June 30, 2020 September 30, 2019 (In millions) Balance Sheet Caption Asset Liability Asset Liability Derivatives Designated as Hedging Instruments: Interest rate contracts Other current liabilities $ — $ 49 $ — $ 23 Interest rate contracts Other liabilities — 68 — 58 — 117 — 81 Derivatives Not Designated as Hedging Instruments: Foreign exchange contracts Other current assets 1 — 1 — Foreign exchange contracts Other current liabilities — 1 — — Emergence Date Warrants Other liabilities — 5 — 5 1 6 1 5 Total derivative fair value $ 1 $ 123 $ 1 $ 86
Derivatives Designated as Cash Flow Hedges	The following tables provide information regarding the location and amount of pre-tax losses for derivatives designated as cash flow hedges: Three months ended June 30, 2020 Three months ended June 30, 2019 (In millions) Interest Expense Other Comprehensive Loss Interest Expense Other Comprehensive Loss Financial Statement Line Item in which Cash Flow Hedges are Recorded $ (51) $ (7) $ (59) $ (38) Impact of cash flow hedging relationships: Loss recognized in AOCI on interest rate swaps $ — $ (7) $ — $ (31) Interest expense reclassified from AOCI $ (11) $ 11 $ (2) $ 2 Nine months ended June 30, 2020 Nine months ended June 30, 2019 (In millions) Interest Expense Other Comprehensive Loss Interest Expense Other Comprehensive Loss Financial Statement Line Item in which Cash Flow Hedges are Recorded $ (162) $ (52) $ (177) $ (50) Impact of cash flow hedging relationships: Loss recognized in AOCI on interest rate swaps $ — $ (57) $ — $ (78) Interest expense reclassified from AOCI $ (22) $ 22 $ (7) $ 7
Derivatives Not Designated As Hedging Instruments	The following table provides information regarding the pre-tax (losses) gains for derivatives not designated as hedging instruments on the Condensed Consolidated Statements of Operations: Three months ended Nine months ended (In millions) Location of Derivative Pre-tax (Loss) Gain 2020 2019 2020 2019 Emergence Date Warrants Other income, net $ (3) $ 7 $ — $ 28 Foreign exchange contracts Other income, net — (1) (3) (1)
Schedule of Outstanding Derivative Positions Presented on a Net Basis	The following table provides information on the Company's derivative positions as if those subject to master netting arrangements were presented on a net basis, allowing for the right to offset by counterparty per the master netting agreements: June 30, 2020 September 30, 2019 (In millions) Asset Liability Asset Liability Gross amounts recognized in the Condensed Consolidated Balance Sheets $ 1 $ 123 $ 1 $ 86 Gross amount subject to offset in master netting arrangements not offset in the Condensed Consolidated Balance Sheets (1) (1) (1) (1) Net amounts $ — $ 122 $ — $ 85

Intangible Assets (Tables)

Intangible Assets (Tables)	9 Months Ended
	Jun. 30, 2020
Intangible Assets, Net (Excluding Goodwill) [Abstract]
Schedule of Finite-Lived and Indefinite-Lived Intangible Assets by Major Class	The Company's intangible assets consist of the following for the periods indicated: (In millions) Customer Trademarks Total Balance as of June 30, 2020 Finite-lived intangible assets: Cost $ 960 $ 2,150 $ 42 $ 3,152 Accumulated amortization (437) (394) (17) (848) Finite-lived intangible assets, net 523 1,756 25 2,304 Indefinite-lived intangible assets: Cost — — 333 333 Accumulated impairment — — — — Indefinite-lived intangible assets, net — — 333 333 Intangible assets, net $ 523 $ 1,756 $ 358 $ 2,637 Balance as of September 30, 2019 Finite-lived intangible assets: Cost $ 960 $ 2,154 $ 42 $ 3,156 Accumulated amortization (308) (279) (11) (598) Finite-lived intangible assets, net 652 1,875 31 2,558 Indefinite-lived intangible assets: Cost 2 — 333 335 Accumulated amortization (2) — — (2) Indefinite-lived intangible assets, net — — 333 333 Intangible assets, net $ 652 $ 1,875 $ 364 $ 2,891
Schedule of Goodwill	The changes in the carrying amount of goodwill by segment during fiscal 2020 were as follows: (In millions) Products & Solutions Services Total Balance as of September 30, 2019 Cost $ 1,282 $ 1,478 $ 2,760 Accumulated impairment charges (657) — (657) 625 1,478 2,103 Impairment charges (624) — (624) Foreign currency fluctuations (1) (1) (2) Balance as of June 30, 2020 Cost 1,281 1,477 2,758 Accumulated impairment charges (1,281) — (1,281) $ — $ 1,477 $ 1,477

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Jun. 30, 2020
Fair Value Disclosures [Abstract]
Fair Value Measurements, Recurring and Nonrecurring	Assets and liabilities measured at fair value on a recurring basis as of June 30, 2020 and September 30, 2019 were as follows: June 30, 2020 September 30, 2019 Fair Value Measurements Using Fair Value Measurements Using (In millions) Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Assets: Investments in debt securities $ — $ — $ — $ — $ 10 $ — $ — $ 10 Foreign exchange contracts 1 — 1 — 1 — 1 — Total assets $ 1 $ — $ 1 $ — $ 11 $ — $ 1 $ 10 Liabilities: Interest rate contracts $ 117 $ — $ 117 $ — $ 81 $ — $ 81 $ — Spoken acquisition earn-outs — — — — 5 — — 5 Foreign exchange contracts 1 — 1 — — — — — Emergence Date Warrants 5 — — 5 5 — — 5 Total liabilities $ 123 $ — $ 118 $ 5 $ 91 $ — $ 81 $ 10
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table summarizes the activity for the Company's Level 3 assets and liabilities measured at fair value on a recurring basis: (In millions) Emergence Date Warrants Spoken acquisition earn-outs Investments in debt securities Balance as of September 30, 2019 $ 5 $ 5 $ 10 Impairment (1) — — (10) Settlement — (5) — Balance as of June 30, 2020 $ 5 $ — $ —
Fair Value, by Balance Sheet Grouping	The estimated fair values of the Company's Term Loan Credit Agreement and Convertible Notes as of June 30, 2020 and September 30, 2019 are as follows: June 30, 2020 September 30, 2019 (In millions) Principal amount Fair value Principal amount Fair value Term Loan Credit Agreement due December 15, 2024 $ 2,624 $ 2,429 $ 2,874 $ 2,739 Convertible 2.25% senior notes due June 15, 2023 350 287 350 298 Total $ 2,974 $ 2,716 $ 3,224 $ 3,037

Benefit Obligations (Tables)

Benefit Obligations (Tables)	9 Months Ended
	Jun. 30, 2020
Retirement Benefits [Abstract]
Schedule of Net Benefit Costs	The components of the pension and post-retirement net periodic benefit (credit) cost for the periods indicated are provided in the table below: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 Pension Benefits - U.S. Components of net periodic benefit credit Service cost $ 1 $ 1 $ 3 $ 3 Interest cost 7 10 22 29 Expected return on plan assets (14) (15) (42) (45) Net periodic benefit credit $ (6) $ (4) $ (17) $ (13) Pension Benefits - Non-U.S. Components of net periodic benefit cost Service cost $ 2 $ 2 $ 6 $ 5 Interest cost 1 2 3 7 Net periodic benefit cost $ 3 $ 4 $ 9 $ 12 Post-retirement Benefits - U.S. Components of net periodic benefit cost Service cost $ 1 $ — $ 1 $ 1 Interest cost 2 4 8 11 Expected return on plan assets (2) (2) (7) (7) Amortization of prior service cost — — (1) — Amortization of actuarial loss — (1) — (1) Net periodic benefit cost $ 1 $ 1 $ 1 $ 4

Share-based Compensation (Table

Share-based Compensation (Tables)	9 Months Ended
	Jun. 30, 2020
Market-Based Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation by Share-based Payment Award, Fair Value Assumptions	The grant date fair value of the awards was determined using a Monte Carlo simulation model that incorporated multiple valuation assumptions, including the probability of achieving the total shareholder return market condition and the following assumptions presented on a weighted-average basis: Nine months ended June 30, 2020 Expected volatility (1) 55.75 % Risk-free interest rate (2) 1.61 % Dividend yield (3) — % (1) Expected volatility based on a blend of Company and peer group company historical data adjusted for the Company's leverage. (2) Risk-free interest rate based on U.S. Treasury yields with a term equal to the remaining Performance Period as of the grant date. (3) Dividend yield was assumed to be zero as the Company does not anticipate paying dividends.
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation by Share-based Payment Award, Fair Value Assumptions	The grant date fair value was determined using the Black-Scholes option pricing model with the following assumptions: Nine months ended June 30, 2020 Exercise price $ 11.38 Expected volatility (1) 56.76 % Expected life (in years) (2) 5.97 Risk-free interest rate (3) 1.71 % Dividend yield (4) — % (1) Expected volatility based on a blend of Company and peer group company historical data adjusted for the Company's leverage. (2) Expected life based on the vesting terms of the option and a contractual life of ten years. (3) Risk-free interest rate based on U.S. Treasury yields with a term equal to the expected option term. (4) Dividend yield was assumed to be zero as the Company does not anticipate paying dividends.
Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation by Share-based Payment Award, Fair Value Assumptions	The grant date fair value was determined using a Black-Scholes option pricing model with the following assumptions: Nine months ended June 30, 2020 Expected volatility (1) 140.23 % Risk-free interest rate (2) 0.14 % Dividend yield (3) — % (1) Expected volatility based on the Company's historical data. (2) Risk-free interest rate based on U.S. Treasury yields with a term equal to the length of the offering period. (3) Dividend yield was assumed to be zero as the Company does not anticipate paying dividends.

Net Income (Loss) Per Common _2

Net Income (Loss) Per Common Share (Tables)	9 Months Ended
	Jun. 30, 2020
Earnings Per Share [Abstract]
Schedule of Earnings (Loss) Per Share	The following table sets forth the calculation of net income (loss) attributable to common stockholders and the computation of basic and diluted earnings (loss) per share for the periods indicated: Three months ended Nine months ended (In millions, except per share amounts) 2020 2019 2020 2019 Earnings (loss) per share: Numerator Net Income (loss) $ 9 $ (633) $ (717) $ (637) Dividends and accretion to preferred stockholders (1) — (7) — Undistributed Income (loss) 8 (633) (724) (637) Percentage allocated to common stockholders (1) 91.2 % 100.0 % 100.0 % 100.0 % Numerator for basic and diluted earnings (loss) per common share $ 7 $ (633) $ (724) $ (637) Denominator Denominator for basic earnings (loss) per weighted average common shares 83.1 111.0 95.1 110.7 Effect of dilutive securities Restricted stock units 0.2 — — — Denominator for diluted earnings (loss) per weighted average common shares 83.3 111.0 95.1 110.7 Earnings (loss) per common share Basic $ 0.08 $ (5.70) $ (7.61) $ (5.75) Diluted $ 0.08 $ (5.70) $ (7.61) $ (5.75) (1) Basic weighted average common stock outstanding 83.1 111.0 95.1 110.7 Basic weighted average common stock and common stock equivalents (preferred shares) 91.1 111.0 95.1 110.7 Percentage allocated to common stockholders 91.2 % 100.0 % 100.0 % 100.0 %

Operating Segments (Tables)

Operating Segments (Tables)	9 Months Ended
	Jun. 30, 2020
Segment Reporting [Abstract]
Summarized Financial Information of Operating Segments	Summarized financial information relating to the Company's operating segments is shown in the following table for the periods indicated: Three months ended Nine months ended (In millions) 2020 2019 2020 2019 REVENUE Products & Solutions $ 262 $ 298 $ 805 $ 913 Services 460 422 1,317 1,269 Unallocated Amounts (1) (1) (3) (4) (18) $ 721 $ 717 $ 2,118 $ 2,164 GROSS PROFIT Products & Solutions $ 159 $ 189 $ 507 $ 587 Services 282 249 791 759 Unallocated Amounts (2) (44) (48) (136) (163) 397 390 1,162 1,183 OPERATING EXPENSES Selling, general and administrative 232 253 763 761 Research and development 52 49 155 154 Amortization of intangible assets 40 41 122 122 Impairment charges — 659 624 659 Restructuring charges, net 20 1 27 12 344 1,003 1,691 1,708 OPERATING INCOME (LOSS) 53 (613) (529) (525) INTEREST EXPENSE AND OTHER INCOME, NET (24) (47) (106) (142) INCOME (LOSS) BEFORE INCOME TAXES $ 29 $ (660) $ (635) $ (667) (1) Unallocated amounts in Revenue represent the fair value adjustment to deferred revenue recognized upon emergence from bankruptcy and excluded from segment revenue. (2) Unallocated amounts in Gross Profit include the fair value adjustments recognized upon emergence from bankruptcy and excluded from segment gross profit; the effect of the amortization of technology intangibles; and costs that are not core to the measurement of segment management's performance, but rather are controlled at the corporate level.

Accumulated Other Comprehensi_2

Accumulated Other Comprehensive (Loss) Income (Tables)	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Equity [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss)	The components of Accumulated other comprehensive (loss) income for the periods indicated were as follows: (In millions) Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items Foreign Currency Translation Unrealized Loss on Term Loan Interest Rate Swap Accumulated Other Comprehensive (Loss) Income Balance as of March 31, 2020 $ (106) $ (13) $ (99) $ (218) Other comprehensive loss before reclassifications — (11) (7) (18) Amounts reclassified to earnings — — 11 11 Balance as of June 30, 2020 $ (106) $ (24) $ (95) $ (225) (In millions) Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items Foreign Currency Translation Unrealized Loss on Term Loan Interest Rate Swap Accumulated Other Comprehensive (Loss) Income Balance as of September 30, 2019 $ (106) $ (7) $ (60) $ (173) Other comprehensive loss before reclassifications — (44) (57) (101) Amounts reclassified to earnings — 27 22 49 Balance as of June 30, 2020 $ (106) $ (24) $ (95) $ (225)	(In millions) Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items Foreign Currency Translation Unrealized Loss on Term Loan Interest Rate Swap Accumulated Other Comprehensive Income (Loss) Balance as of March 31, 2019 $ 51 $ (12) $ (33) $ 6 Other comprehensive loss before reclassifications (8) (10) (31) (49) Amounts reclassified to earnings — — 2 2 Benefit from income taxes 2 — 7 9 Balance as of June 30, 2019 $ 45 $ (22) $ (55) $ (32) (In millions) Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items Foreign Currency Translation Unrealized Loss on Term Loan Interest Rate Swap Accumulated Other Comprehensive Income (Loss) Balance as of September 30, 2018 $ 51 $ (31) $ (2) $ 18 Other comprehensive (loss) income before reclassifications (8) 9 (78) (77) Amounts reclassified to earnings — — 7 7 Benefit from income taxes 2 — 18 20 Balance as of June 30, 2019 $ 45 $ (22) $ (55) $ (32)

Leases (Tables)

Leases (Tables)	9 Months Ended
	Jun. 30, 2020
Leases, Codification Topic 842 [Abstract]
Schedule of Future Minimum Lease Payments for Operating and Capital Leases [Table Text Block]	The following table presents the Company's future minimum lease payments under non-cancelable leases as of September 30, 2019, prior to the adoption of ASC 842: In millions Operating Leases Capital Leases 2020 $ 51 $ 12 2021 39 6 2022 33 2 2023 22 — 2024 17 — 2025 and thereafter 29 — Total lease payments $ 191 20 Less: imputed interest (1) Total lease liability $ 19
Lease, Cost [Table Text Block]	The following table details the components of net lease expense for the three and nine months ended June 30, 2020: In millions Three months ended Nine months ended June 30, 2020 Operating lease cost (1) $ 17 $ 51 Short-term lease cost (1) 1 4 Variable lease cost (1)(2) 5 14 Finance lease amortization of right-of-use assets (1) 1 3 Sublease income (3) (1) (4) Total lease cost $ 23 $ 68
Lessee, Finance Leases [Table Text Block]	The Company's right-of-use assets and lease liabilities for financing leases are included in the Condensed Consolidated Balance Sheet as follows: In millions June 30, 2020 ASSETS Property, plant and equipment, net $ 10 LIABILITIES Other current liabilities 8 Other liabilities 8
Finance and Operating Leases, Liabilities, Maturities [Table Text Block]	The following table presents the Company's annual maturity of lease payments, weighted average remaining lease term and weighted average interest rate for operating and financing leases as of June 30, 2020: In millions Operating Leases Financing Leases Remaining three months of 2020 $ 18 $ 3 2021 53 8 2022 47 3 2023 34 2 2024 25 1 2025 14 — 2026 and thereafter 21 — Total lease payments 212 17 Less: imputed interest (28) (1) Total lease liability $ 184 $ 16 Weighted average remaining lease term 4.7 years 2.7 years Weighted average interest rate 6.1 % 5.7 %

Background and Basis of Prese_2

Background and Basis of Presentation - Narrative (Details) $ in Millions	3 Months Ended						9 Months Ended
	Jun. 30, 2020USD ($)	Mar. 31, 2020USD ($)	Dec. 31, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Jun. 30, 2020USD ($)segment	Jun. 30, 2019USD ($)
Number of segments | segment							2
Quantifying Misstatement in Current Year Financial Statements, Amount | $	$ 9	$ (672)	$ (54)	$ (633)	$ (13)	$ 9	$ (717)	$ (637)

Recent Accounting Pronounceme_2

Recent Accounting Pronouncements - Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Oct. 01, 2019	Sep. 30, 2019	Mar. 31, 2019	Oct. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Right-of-Use Asset	$ 167		$ 190	$ 0
Operating Lease, Liability, Current	49		51	0
Restructuring Reserve, Current	23		29	33
Increase of net cash used in investing activities	340	$ (95)
Accounts receivable, net	260			314
Inventory	56			63
Contract assets	276			187
Contract costs	124			114
Other current assets	111		113	115
Intangible assets, net	2,637		2,889	2,891
Operating Lease, Liability, Noncurrent	135		143	0
Restructuring Reserve, Noncurrent	28		35	36
Property, Plant and Equipment, Net	256			255
Deferred income taxes, net	27			35
Other assets	135			121
Contract liabilities	514			472
Goodwill	1,477			2,103
Other current liabilities	192			158
Deferred income taxes, net	55			72
Other Liabilities, Noncurrent	315		313	316
Retained Earnings (Accumulated Deficit)	(1,006)			$ (289)
Operating Lease, Liability	$ 184		194
Accounting Standards Update 2018-02 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating Lease, Right-of-Use Asset			190
Operating Lease, Liability, Current			51
Restructuring Reserve, Current			(4)
Other current assets			(2)
Intangible assets, net			(2)
Operating Lease, Liability, Noncurrent			143
Restructuring Reserve, Noncurrent			(1)
Other Liabilities, Noncurrent			$ (3)
Previously Reported [Member] | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained Earnings (Accumulated Deficit)					$ 3	$ 92
Previously Reported [Member] | Accumulated Deficit | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Retained Earnings (Accumulated Deficit)					$ 3	$ 92

Revenue Recognition - Impact of

Revenue Recognition - Impact of Adoption (Details) - USD ($) $ in Millions	Oct. 01, 2019	Oct. 01, 2018	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
ASSETS
Accounts receivable, net			$ 260						$ 260		$ 314
Inventory			56						56		63
Contract assets			276						276		187
Contract costs			124						124		114
Other current assets	$ 113		111						111		115
Property, plant and equipment, net			256						256		255
Deferred income taxes, net			27						27		35
Other assets			135						135		121
Accounts Payable, Current			250						250		291
LIABILITIES
Contract liabilities			514						514		472
Other current liabilities			192						192		158
Deferred income taxes, net			55						55		72
Other liabilities	313		315						315		316
STOCKHOLDERS' EQUITY
Retained Earnings (Accumulated Deficit)			(1,006)						(1,006)		$ (289)
REVENUE
Revenue			(721)			$ (717)			(2,118)	$ (2,164)
Contract with Customer, Liability, Revenue Recognized	$ 500	$ 505
COSTS
Cost of Revenue			324			327			956	981
GROSS PROFIT			(397)			(390)			(1,162)	(1,183)
Operating Income (Loss) [Abstract]
OPERATING LOSS			(53)			613			529	525
Interest expense			(51)			(59)			(162)	(177)
Other income (expense), net			(27)			(12)			(56)	(35)
LOSS BEFORE INCOME TAXES			29			(660)			(635)	(667)
(Provision for) benefit from income taxes			20			(27)			82	(30)
Net income (loss)			9	$ (672)	$ (54)	(633)	$ (13)	$ 9	(717)	(637)
Products & Solutions
REVENUE
Revenue			(262)			(298)			(805)	(913)
Products
REVENUE
Revenue			(261)			(297)			(804)	(908)
COSTS
Total Cost of Goods and Services			(103)			(109)			(299)	(329)
Amortization of technology intangible assets			(43)			(43)			(130)	(130)
Services
REVENUE
Revenue			(460)			(420)			(1,314)	(1,256)
COSTS
Total Cost of Goods and Services			$ (178)			$ (175)			$ (527)	$ (522)

Revenue Recognition - Narrative

Revenue Recognition - Narrative (Details) - USD ($) $ in Millions	Oct. 01, 2019	Oct. 01, 2018	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Disaggregation of Revenue [Line Items]
Capitalized Contract Cost to Obtain a Contract, Amortization			$ 39		$ 105	$ 73
Capitalized Contract Cost to Fulfill, Amortization			12	$ 11	32	31
Revenue recognized that was previously recorded as a contract liability	$ 500	$ 505
Revenue, Remaining Performance Obligation, Amount			2,400		2,400
Contract with Customer, Performance Obligation Satisfied in Previous Period			1
Capitalized Contract Cost [Domain]
Disaggregation of Revenue [Line Items]
Capitalized Contract Cost to Fulfill, Amortization			8		28
Selling, General and Administrative Expenses
Disaggregation of Revenue [Line Items]
Capitalized Contract Cost to Obtain a Contract, Amortization			38	$ 27	104	70
Cost of Sales [Member]
Disaggregation of Revenue [Line Items]
Capitalized Contract Cost to Obtain a Contract, Amortization			1		1	$ 3
Capitalized Contract Cost to Fulfill, Amortization			$ 4		$ 4

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) shares in Millions, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2020	Dec. 31, 2019	Sep. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018
Disaggregation of Revenue [Line Items]
Revenue	$ 721	$ 717	$ 2,118	$ 2,164
Common Stock
Disaggregation of Revenue [Line Items]
Shares, Outstanding	82.9	110.9	82.9	110.9	82.7	100.5	111	110.7	110.7	110.2
U.S.
Disaggregation of Revenue [Line Items]
Revenue	$ 415	$ 392	$ 1,193	$ 1,161
International
Disaggregation of Revenue [Line Items]
Revenue	306	325	925	1,003
Europe, Middle East and Africa
Disaggregation of Revenue [Line Items]
Revenue	178	183	536	570
Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue	75	85	222	242
Americas International - Canada and Latin America
Disaggregation of Revenue [Line Items]
Revenue	53	57	167	191
Products & Solutions
Disaggregation of Revenue [Line Items]
Revenue	262	298	805	913
Products & Solutions | U.S.
Disaggregation of Revenue [Line Items]
Revenue	138	149	406	429
Products & Solutions | International
Disaggregation of Revenue [Line Items]
Revenue	124	149	399	484
Products & Solutions | Europe, Middle East and Africa
Disaggregation of Revenue [Line Items]
Revenue	77	91	248	290
Products & Solutions | Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue	32	38	92	113
Products & Solutions | Americas International - Canada and Latin America
Disaggregation of Revenue [Line Items]
Revenue	15	20	59	81
Services
Disaggregation of Revenue [Line Items]
Revenue	460	422	1,317	1,269
Services | U.S.
Disaggregation of Revenue [Line Items]
Revenue	277	245	789	744
Services | International
Disaggregation of Revenue [Line Items]
Revenue	183	177	528	525
Services | Europe, Middle East and Africa
Disaggregation of Revenue [Line Items]
Revenue	101	93	289	283
Services | Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue	44	47	131	131
Services | Americas International - Canada and Latin America
Disaggregation of Revenue [Line Items]
Revenue	38	37	108	111
Unallocated
Disaggregation of Revenue [Line Items]
Revenue	(1)	(3)	(4)	(18)
Unallocated | U.S.
Disaggregation of Revenue [Line Items]
Revenue	0	(2)	(2)	(12)
Unallocated | International
Disaggregation of Revenue [Line Items]
Revenue	(1)	(1)	(2)	(6)
Unallocated | Europe, Middle East and Africa
Disaggregation of Revenue [Line Items]
Revenue	0	(1)	(1)	(3)
Unallocated | Asia Pacific
Disaggregation of Revenue [Line Items]
Revenue	(1)	0	(1)	(2)
Unallocated | Americas International - Canada and Latin America
Disaggregation of Revenue [Line Items]
Revenue	$ 0	$ 0	$ 0	$ (1)

Revenue Recognition - Transacti

Revenue Recognition - Transaction Price Allocated to the Remaining Performance Obligations (Details) $ in Billions	Jun. 30, 2020USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, amount	$ 2.4
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2021-04-01
Revenue from Contract with Customer [Abstract]
Revenue, Remaining Performance Obligation, Percentage	58.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	1 year
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2022-04-01
Revenue from Contract with Customer [Abstract]
Revenue, Remaining Performance Obligation, Percentage	26.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, expected timing of satisfaction, period	1 year

Revenue Recognition - Contract

Revenue Recognition - Contract Assets and Liabilities (Details) - USD ($) $ in Millions	Oct. 01, 2019	Oct. 01, 2018	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Disaggregation of Revenue [Line Items]
Document Period End Date					Jun. 30, 2020
Contract with Customer, Liability, Revenue Recognized	$ 500	$ 505
Capitalized Contract Cost to Obtain a Contract, Amortization			$ 39		$ 105	$ 73
Capitalized Contract Cost to Fulfill, Amortization			12	$ 11	32	31
Accounts receivable, net
Accounts receivable, net			260		260		$ 314
Increase (decrease) in accounts receivable, net					(54)
Contract assets:
Contract assets, current			276		276		187
Increase (decrease) in contract assets, current					89
Contract assets, non-current			49		49		16
Increase (decrease) in contract assets, non-current					33
Total contract assets			325		325		203
Increase (decrease) in total contract assets					122
Cost of obtaining a contract:
Cost of obtaining a contract, current			88		88		89
Increase (decrease) in cost of obtaining a contract, current					(1)
Cost of obtaining a contract, non-current			35		35		45
Increase (decrease) in cost of obtaining a contract, non-current					(10)
Total cost of obtaining a contract			123		123		134
Increase (decrease) in total cost of obtaining a contract					(11)
Cost to fulfill a contract:
Cost incurred to fulfill a contract, current			36		36		25
Increase (decrease) in cost incurred to fulfill a contract, current					11
Contract liabilities:
Contract liabilities, current			514		514		472
Increase (decrease) in contract liabilities, current					42
Contract liabilities, non-current			336		336		78
Increase (decrease) in contract liabilities, non-current					258
Total contract liabilities			850		850		$ 550
Increase (decrease) in total contract liabilities					300
Selling, General and Administrative Expenses [Member]
Disaggregation of Revenue [Line Items]
Capitalized Contract Cost to Obtain a Contract, Amortization			38	$ 27	104	70
Cost of Sales [Member]
Disaggregation of Revenue [Line Items]
Capitalized Contract Cost to Obtain a Contract, Amortization			1		1	$ 3
Capitalized Contract Cost to Fulfill, Amortization			$ 4		$ 4

Strategic Partnership (Details)

Strategic Partnership (Details) - USD ($) $ / shares in Units, $ in Millions	Oct. 03, 2019	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Class of Stock [Line Items]
Proceeds from strategic partnership	$ 375
Proceeds from strategic partnership, share value received	361
Proceeds from strategic partnership, cash portion	$ 14
Realized gain (loss) from strategic partnership		$ 29	$ 59
Preferred shares issued		125,000	125,000		0
Preferred stock, par value (in usd per share)		$ 0.01	$ 0.01
Proceeds from Issuance of Preferred Stock and Preference Stock			$ 121	$ 0
Series A Preferred Stock
Class of Stock [Line Items]
Preferred stock, par value (in usd per share)		$ 0.01	$ 0.01
Proceeds from Issuance of Preferred Stock and Preference Stock			$ 125

Goodwill - Schedule of Goodwill

Goodwill - Schedule of Goodwill (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Oct. 01, 2019	Sep. 30, 2019
Goodwill [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	$ 333			$ 335
Goodwill [Roll Forward]
Goodwill, Beginning Balance	2,103
Goodwill, Ending Balance	1,477
Indefinite-lived Intangible Assets (Excluding Goodwill), Accumulated Impairment Loss	0			(2)
Indefinite-Lived Intangible Assets (Excluding Goodwill And Accumulated Impairment)	333			333
Intangible assets, net	2,637		$ 2,889	2,891
Accumulated impairment charges	(1,281)			(657)
Goodwill, Impairment Loss	(624)
Goodwill, Gross	2,758			2,760
Goodwill, Foreign Currency Translation Gain (Loss)	(2)
Products & Solutions
Goodwill [Roll Forward]
Goodwill, Beginning Balance	625
Goodwill, Ending Balance	0
Accumulated impairment charges	(1,281)			(657)
Goodwill, Impairment Loss	(624)	$ (657)
Goodwill, Gross	1,281			1,282
Goodwill, Foreign Currency Translation Gain (Loss)	(1)
Services
Goodwill [Roll Forward]
Goodwill, Beginning Balance	1,478
Goodwill, Ending Balance	1,477
Accumulated impairment charges	0			0
Goodwill, Impairment Loss	0
Goodwill, Gross	1,477			1,478
Goodwill, Foreign Currency Translation Gain (Loss)	(1)
Acquired Technology and Patents [Member]
Goodwill [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	0			2
Goodwill [Roll Forward]
Indefinite-lived Intangible Assets (Excluding Goodwill), Accumulated Impairment Loss	0	$ (2)		(2)
Indefinite-Lived Intangible Assets (Excluding Goodwill And Accumulated Impairment)	0			0
Customer relationships and other intangibles
Goodwill [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	0			0
Goodwill [Roll Forward]
Indefinite-lived Intangible Assets (Excluding Goodwill), Accumulated Impairment Loss	0			0
Indefinite-Lived Intangible Assets (Excluding Goodwill And Accumulated Impairment)	0			0
Trademarks and Trade Names [Member]
Goodwill [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill)	333			333
Goodwill [Roll Forward]
Indefinite-lived Intangible Assets (Excluding Goodwill), Accumulated Impairment Loss	0			0
Indefinite-Lived Intangible Assets (Excluding Goodwill And Accumulated Impairment)	333			333
Trademarks and Trade Names [Member]
Goodwill [Roll Forward]
Intangible assets, net	358			364
Customer relationships and other intangibles
Goodwill [Roll Forward]
Intangible assets, net	1,756			1,875
Acquired Technology and Patents [Member]
Goodwill [Roll Forward]
Intangible assets, net	$ 523			$ 652

Goodwill - Narrative (Details)

Goodwill - Narrative (Details) - USD ($)	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Mar. 31, 2020	Sep. 30, 2019
Goodwill [Line Items]
Goodwill	$ 1,477,000,000			$ 2,103,000,000
Goodwill, Impairment Loss	624,000,000
Products & Solutions
Goodwill [Line Items]
Goodwill	0			625,000,000
Goodwill, Impairment Loss	624,000,000	$ 657,000,000
Services
Goodwill [Line Items]
Goodwill	1,477,000,000			$ 1,478,000,000
Goodwill, Impairment Loss	$ 0
Reporting Unit, Amount of Fair Value in Excess of Carrying Amount			$ 0.16

Supplementary Financial Infor_4

Supplementary Financial Information - Consolidated Statements of Operations Information (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
OTHER INCOME (EXPENSE), NET
Interest income	$ 1	$ 4	$ 6	$ 11
Foreign currency loss, net	(5)	(1)	(16)	(8)
Marketable Securities, Gain (Loss)	29	0	49	0
Net Periodic Defined Benefits Expense (Reversal of Expense), Excluding Service Cost Component	5	1	16	5
Change in fair value of emergence date warrants	(3)	7	0	28
Sublease Income	1	0	4	0
Other, net	(1)	1	(3)	(1)
Total other income (expense), net	27	12	56	35
Other income (expense), net	27	12	56	35
Net Periodic Defined Benefits Expense (Reversal of Expense), Excluding Service Cost Component	(5)	(1)	(16)	(5)
Change in fair value of emergence date warrants	3	$ (7)	0	(28)
Realized gain (loss) from strategic partnership	$ 29		59
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net			$ 10	$ 0

Business Restructuring Reserv_3

Business Restructuring Reserves and Programs (Details) - USD ($) $ in Millions	Oct. 01, 2019	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Restructuring Cost and Reserve [Line Items]
Restructuring Charges		$ 20	$ 1	$ 27	$ 12
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning balance	$ 64			64
Cash payments				(20)
Impact of foreign currency fluctuations				1
Restructuring Reserve, ending balance		51		51
Prior Period Reclassification Adjustment	5
Restructuring Reserve, Accrual Adjustment				(1)
Fiscal 2020 Restructuring Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges				7
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning balance	0			0
Cash payments				0
Impact of foreign currency fluctuations				(1)
Restructuring Reserve, ending balance		6		6
Restructuring Reserve, Accrual Adjustment				0
Fiscal 2019 Restructuring Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges				0
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning balance	11			11
Cash payments				(4)
Impact of foreign currency fluctuations				1
Restructuring Reserve, ending balance		8		8
Restructuring Reserve, Accrual Adjustment				0
Fiscal 2008-2018 Restructuring Program [Member]
Restructuring Cost and Reserve [Line Items]
Restructuring Charges				0
Restructuring Reserve [Roll Forward]
Restructuring Reserve, beginning balance	$ 53			53
Cash payments				(16)
Impact of foreign currency fluctuations				1
Restructuring Reserve, ending balance		37		37
Restructuring Reserve, Accrual Adjustment				(1)
Employee Separation Costs
Restructuring Cost and Reserve [Line Items]
Restructuring Charges		5	1	6	10
Facility Exit Costs
Restructuring Cost and Reserve [Line Items]
Restructuring Charges		$ 15	$ 0	21	$ 2
Restructuring Charges
Restructuring Cost and Reserve [Line Items]
Restructuring Charges				$ 7

Financing Arrangements - Schedu

Financing Arrangements - Schedule of Debt (Details) - USD ($)	9 Months Ended
	Jun. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Document Period End Date	Jun. 30, 2020
Principal	$ 3,024,000,000	$ 3,224,000,000
Net of discounts and issuance costs	2,938,000,000	3,119,000,000
Debt maturing within one year	(50,000,000)	(29,000,000)
Long-term debt, net of current portion	2,888,000,000	3,090,000,000
Revolving Credit Facility
Debt Instrument [Line Items]
Principal	50,000,000	0
Net of discounts and issuance costs	50,000,000	0
Term Loan Credit Agreement due December 15, 2024
Debt Instrument [Line Items]
Principal	2,624,000,000	2,874,000,000
Net of discounts and issuance costs	2,602,000,000	2,846,000,000
ABL Credit Agreement due August 10, 2020
Debt Instrument [Line Items]
Principal	350,000,000	350,000,000
Net of discounts and issuance costs	$ 286,000,000	$ 273,000,000

Financing Arrangements - Narrat

Financing Arrangements - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019	Jun. 11, 2018	Dec. 15, 2017
Debt Instrument [Line Items]
Document Period End Date			Jun. 30, 2020
Debt face amount	$ 3,024,000,000		$ 3,024,000,000		$ 3,224,000,000
Letters of credit, maximum amount	150,000,000		150,000,000
Letters of credit outstanding	$ 41,000,000		$ 41,000,000
Weighted average contractual interest rate of debt	5.80%		5.80%		6.30%
Amortization of debt issuance costs		$ 4,000,000	$ 13,000,000	$ 12,000,000
Line of Credit Facility, Outstanding Borrowings			50,000,000
Interest Expense	$ 51,000,000	59,000,000	162,000,000	177,000,000
Debt, Current	50,000,000		50,000,000		$ 29,000,000
Term Loan Credit Agreement due December 15, 2024
Debt Instrument [Line Items]
Repayments of Debt			250,000,000
Debt, Current	0		0
Revolving Credit Facility
Debt Instrument [Line Items]
Outstanding Borrowings, Letters of Credit and Guarantees			91,000,000
Revolving Credit Facility | ABL Credit Agreement
Debt Instrument [Line Items]
Line of credit facility, current borrowing capacity							$ 300,000,000
Interest expense on debt			1,000,000
Term Loan
Debt Instrument [Line Items]
Debt face amount	2,624,000,000		2,624,000,000		2,874,000,000
Interest expense on debt	32,000,000	51,000,000	118,000,000	151,000,000
Line of Credit | Letter of Credit | ABL Credit Agreement
Debt Instrument [Line Items]
Letter of credit, remaining borrowing capacity	72,000,000		72,000,000
Convertible Notes
Debt Instrument [Line Items]
Debt face amount	350,000,000		350,000,000		$ 350,000,000
Interest rate, stated percentage						2.25%
Interest expense on debt	$ 7,000,000	$ 6,000,000	$ 20,000,000	$ 18,000,000
Effective interest rate		9.20%		9.20%	9.20%
Over-Allotment Option | Convertible Notes
Debt Instrument [Line Items]
Debt face amount						$ 50,000,000

Financing Arrangements - Carryi

Financing Arrangements - Carrying Amount of Convertible Debt (Details) - USD ($)	Jun. 30, 2020	Sep. 30, 2019
Debt Instrument [Line Items]
Principal	$ 3,024,000,000	$ 3,224,000,000
Less:
Unamortized debt discount	(59,000,000)	(72,000,000)
Unamortized issuance costs	(5,000,000)	(5,000,000)
Convertible Notes
Debt Instrument [Line Items]
Principal	350,000,000	350,000,000
Less:
Net carrying amount	$ 286,000,000	$ 273,000,000

Derivative Instruments and He_3

Derivative Instruments and Hedging Activities - Narrative (Details) $ / shares in Units, $ in Millions	Jul. 01, 2020USD ($)counterparty	May 16, 2018counterparty	Jun. 30, 2020USD ($)agreement	Nov. 14, 2018USD ($)	Dec. 15, 2017$ / sharesshares
Derivative [Line Items]
Number of counterparties | counterparty		6
Class of warrant or right, number of securities called by each warrant or right (in shares) | shares					5,645,200
Class of warrant or right, exercise price of warrants or rights (in USD per share) | $ / shares					$ 25.55
Warrant Repurchase Program, Number of Securities Called by Warrants or Rights, Authorized Amount				$ 15
Warrant Repurchase Program, Number of Securities Called by Warrants or Rights, Number of Warrants Repurchased			$ 0
Subsequent Event
Derivative [Line Items]
Number of counterparties | counterparty	4
Derivative notional amount	$ 1,400
Interest rate contracts
Derivative [Line Items]
Derivative fixed interest rate		2.935%
Number of instruments held (agreement) | agreement			6
Derivative notional amount			$ 1,800
Expected gain (loss) to be reclassified within twelve months			49
Interest rate contracts | Subsequent Event
Derivative [Line Items]
Derivative fixed interest rate	0.7047%
Foreign Exchange Contract [Member]
Derivative [Line Items]
Derivative notional amount			$ 373

Derivative Instruments and He_4

Derivative Instruments and Hedging Activities - Assumptions Used (Details)	3 Months Ended	9 Months Ended
	Dec. 31, 2019	Jun. 30, 2020$ / shares	Sep. 30, 2019$ / shares
Expected volatility
Derivative [Line Items]
Warrants, measurement input		0.6494	0.5689
Risk-free interest rates
Derivative [Line Items]
Warrants, measurement input		0.0017	0.0155
Contractual remaining life (in years)
Derivative [Line Items]
Derivative, Remaining Maturity	3 years 2 months 15 days	2 years 5 months 15 days
Warrants
Derivative [Line Items]
Price per share of common stock (in usd per share)		$ 12.36	$ 10.23

Derivative Instruments and He_5

Derivative Instruments and Hedging Activities - Fair Value (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Derivative [Line Items]
Derivative Asset	$ 1	$ 1
Derivatives Designated as Hedging Instruments:
Derivative [Line Items]
Derivative Asset	0	0
Derivative Liability	117	81
Derivatives Designated as Hedging Instruments: | Other current liabilities | Interest rate contracts
Derivative [Line Items]
Derivative Asset	0	0
Derivative Liability	49	23
Derivatives Designated as Hedging Instruments: | Other liabilities | Interest rate contracts
Derivative [Line Items]
Derivative Asset	0	0
Derivative Liability	68	58
Derivatives Not Designated as Hedging Instruments:
Derivative [Line Items]
Derivative Asset	1	1
Derivative Liability	6	5
Derivatives Not Designated as Hedging Instruments: | Other current liabilities | Foreign Exchange Contract [Member]
Derivative [Line Items]
Derivative Asset	0	0
Derivative Liability	1	0
Derivatives Not Designated as Hedging Instruments: | Other liabilities | Warrants
Derivative [Line Items]
Derivative Asset	0	0
Derivative Liability	5	5
Derivatives Not Designated as Hedging Instruments: | Other Current Assets [Member] | Foreign Exchange Contract [Member]
Derivative [Line Items]
Derivative Asset	1	1
Derivative Liability	$ 0	$ 0

Derivative Instruments and He_6

Derivative Instruments and Hedging Activities - Derivatives Designated as Cash Flow Hedges (Details) - USD ($) $ in Millions	3 Months Ended						9 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2020	Jun. 30, 2019
Derivative [Line Items]
Interest expense	$ (51)			$ (59)			$ (162)	$ (177)
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(7)	$ (55)	$ 10	(38)	$ 8	$ (20)	(52)	(50)
Accumulated Other Comprehensive (Loss) Income
Derivative [Line Items]
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent		$ (55)	$ 10	(38)	$ 8	$ (20)
Interest Expense [Member] | Derivatives Designated as Hedging Instruments:
Derivative [Line Items]
Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion	0			0			0	0
Interest Rate Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net	$ (11)			(2)			$ (22)	(7)
Other Comprehensive Income (Loss) [Member] | Derivatives Designated as Hedging Instruments:
Derivative [Line Items]
Derivative Instruments, Loss Reclassified from Accumulated OCI into Income, Effective Portion				(31)				(78)
Interest Rate Cash Flow Hedge Gain (Loss) Reclassified to Earnings, Net				$ 2				$ 7

Derivative Instruments and He_7

Derivative Instruments and Hedging Activities - Derivatives Not Designated as Hedging Instruments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Derivative [Line Items]
Derivative Liability, Fair Value, Gross Liability	$ 123		$ 123		$ 86
Other income, net | Derivatives Not Designated as Hedging Instruments: | Emergence Date Warrants
Derivative [Line Items]
Derivative, gain (loss)	(3)	$ 7	0	$ 28
Other income, net | Derivatives Not Designated as Hedging Instruments: | Foreign Exchange Forward [Member]
Derivative [Line Items]
Derivative, gain (loss)	$ 0	$ (1)	$ (3)	$ (1)

Derivative Instruments and He_8

Derivative Instruments and Hedging Activities - Presented on a Net Basis (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Derivative [Line Items]
Gross amounts recognized in the consolidated balance sheet, Asset	$ 1	$ 1
Gross amounts recognized in the consolidated balance sheet, Liability	123	86
Gross amount subject to offset in master netting arrangements not offset in the Consolidated Balance Sheet, Asset	(1)	(1)
Gross amount subject to offset in master netting arrangements not offset in the Consolidated Balance Sheet, Liability	(1)	(1)
Derivative Asset	0	0
Derivative Liability	$ 122	$ 85

Intangible Assets (Details)

Intangible Assets (Details) - USD ($) $ in Millions	Jun. 30, 2020	Oct. 01, 2019	Sep. 30, 2019
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Cost	$ 3,152		$ 3,156
Accumulated amortization	(848)		(598)
Finite-lived intangible assets, net	2,304		2,558
Indefinite-Lived Intangible Assets (Excluding Goodwill And Accumulated Impairment)	333		333
Intangible assets, net	2,637	$ 2,889	2,891
Acquired technology and patents
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Cost	960		960
Accumulated amortization	(437)		(308)
Finite-lived intangible assets, net	523		652
Customer relationships and other intangibles
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Cost	2,150		2,154
Accumulated amortization	(394)		(279)
Finite-lived intangible assets, net	1,756		1,875
Trademarks and trade names
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Cost	42		42
Accumulated amortization	(17)		(11)
Finite-lived intangible assets, net	25		31
Acquired technology and patents
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill And Accumulated Impairment)	0		0
Customer relationships and other intangibles
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill And Accumulated Impairment)	0		0
Trademarks and trade names
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Indefinite-Lived Intangible Assets (Excluding Goodwill And Accumulated Impairment)	333		333
Trademarks and trade names
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Intangible assets, net	358		364
Customer relationships and other intangibles
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Intangible assets, net	1,756		1,875
Acquired technology and patents
Finite-lived and Indefinite-lived Intangible Assets [Line Items]
Intangible assets, net	$ 523		$ 652

Intangible Assets - Narrative (

Intangible Assets - Narrative (Details) - USD ($) $ in Millions	Jun. 30, 2020	Mar. 31, 2020	Sep. 30, 2019	Jun. 30, 2019
Finite-Lived Intangible Assets [Line Items]
Decrease in Growth Rate Resulting In An Estimated Fair Value Below The Carrying Value		14000.00%
Indefinite-lived Intangible Assets (Excluding Goodwill), Accumulated Impairment Loss	$ 0		$ 2
Increase in Discount Rate Resulting In An Estimated Fair Value Below The Carrying Value		5000.00%
Avaya Trade Name, Percentage Of Fair Value In Excess Of Carrying Amount		5.00%
Acquired Technology and Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Accumulated Impairment Loss	0		2	$ 2
Trademarks and Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Accumulated Impairment Loss	$ 0		$ 0

Fair Value Measurements - Asset

Fair Value Measurements - Assets and Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	Jun. 30, 2020	Sep. 30, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ 5
Spoken
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	1	$ 11
Liabilities	123	91
Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	0
Liabilities	0	0
Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	1	1
Liabilities	118	81
Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	10
Liabilities	5	10
Corporate Debt Securities [Member] | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	10
Corporate Debt Securities [Member] | Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	0
Corporate Debt Securities [Member] | Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	0
Corporate Debt Securities [Member] | Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	10
Interest rate contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	117	81
Interest rate contracts | Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	0	0
Interest rate contracts | Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	117	81
Interest rate contracts | Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	0	0
Spoken acquisition earn-outs | Recurring | Spoken
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	0	5
Spoken acquisition earn-outs | Recurring | Level 1 | Spoken
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	0	0
Spoken acquisition earn-outs | Recurring | Level 2 | Spoken
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	0	0
Spoken acquisition earn-outs | Recurring | Level 3 | Spoken
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities		5
Foreign currency forward contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	1	1
Liabilities	1	0
Foreign currency forward contracts | Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	0
Liabilities	0	0
Foreign currency forward contracts | Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	1	1
Liabilities	1	0
Foreign currency forward contracts | Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets	0	0
Liabilities	0	0
Emergence Date Warrants | Foreign currency forward contracts | Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	5	5
Emergence Date Warrants | Foreign currency forward contracts | Recurring | Level 1
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	0	0
Emergence Date Warrants | Foreign currency forward contracts | Recurring | Level 2
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities	$ 0	0
Emergence Date Warrants | Foreign currency forward contracts | Recurring | Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Liabilities		$ 5

Fair Value Measurements - Level

Fair Value Measurements - Level 3 Liabilities Measured at Fair Value on a Recurring Basis (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	$ (10)	$ 0
Level 3 | Emergence Date Warrants
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value of derivative liability, beginning balance	5
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements	0
Fair value of derivative liability, ending balance	5
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	0
Level 3 | Spoken acquisition earn-outs
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value of derivative liability, beginning balance	5
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements	5
Fair value of derivative liability, ending balance	0
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	0
Level 3 | Investments [Domain]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value of derivative liability, beginning balance	10
Fair Value, Measurement with Unobservable Inputs Reconciliation, Recurring Basis, Liability, Settlements	0
Fair value of derivative liability, ending balance	0
Other than Temporary Impairment Losses, Investments, Portion Recognized in Earnings, Net	$ (10)

Fair Value Measurements - Fair

Fair Value Measurements - Fair Value of Financial Instruments (Details) - USD ($)	Jun. 30, 2020	Sep. 30, 2019
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt face amount	$ 3,024,000,000	$ 3,224,000,000
Term Loan Credit Agreement due December 15, 2024
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt face amount	2,624,000,000	2,874,000,000
Term Loan Credit Agreement due December 15, 2024 | Estimate of Fair Value Measurement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	2,429,000,000	2,739,000,000
ABL Credit Agreement due August 10, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt face amount	350,000,000	350,000,000
ABL Credit Agreement due August 10, 2020 | Estimate of Fair Value Measurement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	287,000,000	298,000,000
Term Loan Credit Agreement Due December 15, 2024 And ABL Credit Agreement Due August 10, 2020
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Debt face amount	2,974,000,000	3,224,000,000
Term Loan Credit Agreement Due December 15, 2024 And ABL Credit Agreement Due August 10, 2020 | Estimate of Fair Value Measurement
Fair Value, Balance Sheet Grouping, Financial Statement Captions [Line Items]
Long-term debt, fair value	$ 2,716,000,000	$ 3,037,000,000

Income Taxes - Income Taxes Nar

Income Taxes - Income Taxes Narrative (Details) - USD ($) $ in Billions	2 Months Ended	9 Months Ended
	Dec. 15, 2017	Jun. 30, 2020
Revenue, Remaining Performance Obligation, Amount		$ 2.4
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%	21.00%

Benefit Obligations - Narrative

Benefit Obligations - Narrative (Details) - USD ($)	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019
Defined Benefit Plan Disclosure [Line Items]
Defined Benefit Plan, Accumulated Benefit Obligation, Increase (Decrease) for Plan Amendment		$ 8,000,000
Post-retirement Benefits
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	$ 10,000,000
Reimbursement of prior period payments	3,000,000
U.S. | Postretirement Health Coverage
Defined Benefit Plan Disclosure [Line Items]
Estimated future employer contributions in current fiscal year	3,000,000
Non-US
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	18,000,000
Non-US | Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Estimated future employer contributions in current fiscal year	6,000,000
Not Pre-Funded | U.S.
Defined Benefit Plan Disclosure [Line Items]
Contributions by employer	9,000,000
Estimated future employer contributions in current fiscal year	$ 1,000,000

Benefit Obligations - Component

Benefit Obligations - Components of the Pension and Post-Retirement Net Periodic Benefit Cost (Credit) (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
U.S. | Pension Plan
Components of net periodic benefit credit
Service cost	$ 1	$ 1	$ 3	$ 3
Interest cost	7	10	22	29
Expected return on plan assets	(14)	(15)	(42)	(45)
Net periodic benefit cost (credit)	(6)	(4)	(17)	(13)
U.S. | Post-retirement Benefits
Components of net periodic benefit credit
Service cost	1	0	1	1
Interest cost	2	4	8	11
Expected return on plan assets	(2)	(2)	(7)	(7)
Net periodic benefit cost (credit)	1	1	1	4
Defined Benefit Plan, Amortization of Prior Service Cost (Credit)	0	0	(1)	0
Defined Benefit Plan, Amortization of Gain (Loss)	0	(1)	0	(1)
Non-US | Pension Plan
Components of net periodic benefit credit
Service cost	2	2	6	5
Interest cost	1	2	3	7
Net periodic benefit cost (credit)	$ 3	$ 4	$ 9	$ 12

Share-based Compensation (Detai

Share-based Compensation (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Nov. 13, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense	$ 7	$ 8	$ 21	$ 19
2019 Omnibus Inducement Equity Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance					1,700,000
2019 Equity Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common Stock, Capital Shares Reserved for Future Issuance	18,800,000		18,800,000
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			1,888,007
Grants in period, weighted average grant date fair value (in dollars per share)			$ 12.06
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period			1,204,055
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Weighted Average Grant Date Fair Value			$ 15.35
Restricted Stock Units (RSUs) [Member] | 2017 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Award vesting period			3 years
Market-Based Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period			661,856
Grants in period, weighted average grant date fair value (in dollars per share)			$ 13.69

Share-based Compensation - Valu

Share-based Compensation - Valuations Assumptions (Details) - Share-based Payment Arrangement, Option [Member]	9 Months Ended
	Jun. 30, 2020$ / sharesRate
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Exercise Price | $ / shares	$ 11.38
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.71%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	56.76%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	5 years 11 months 19 days
Share-based Compensation by Share-based Payment Award, Fair Value Assumptions	The grant date fair value was determined using the Black-Scholes option pricing model with the following assumptions: Nine months ended June 30, 2020 Exercise price $ 11.38 Expected volatility (1) 56.76 % Expected life (in years) (2) 5.97 Risk-free interest rate (3) 1.71 % Dividend yield (4) — % (1) Expected volatility based on a blend of Company and peer group company historical data adjusted for the Company's leverage. (2) Expected life based on the vesting terms of the option and a contractual life of ten years. (3) Risk-free interest rate based on U.S. Treasury yields with a term equal to the expected option term. (4) Dividend yield was assumed to be zero as the Company does not anticipate paying dividends.
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate	1.61%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate	0.00%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate	55.75%
Share-based Compensation by Share-based Payment Award, Fair Value Assumptions	The grant date fair value of the awards was determined using a Monte Carlo simulation model that incorporated multiple valuation assumptions, including the probability of achieving the total shareholder return market condition and the following assumptions presented on a weighted-average basis: Nine months ended June 30, 2020 Expected volatility (1) 55.75 % Risk-free interest rate (2) 1.61 % Dividend yield (3) — % (1) Expected volatility based on a blend of Company and peer group company historical data adjusted for the Company's leverage. (2) Risk-free interest rate based on U.S. Treasury yields with a term equal to the remaining Performance Period as of the grant date. (3) Dividend yield was assumed to be zero as the Company does not anticipate paying dividends.

Share-based Compensation - Opti

Share-based Compensation - Options, Narrative (Details) - Stock options	9 Months Ended
	Jun. 30, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested, Weighted Average Grant Date Fair Value | $ / shares	$ 6.11
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross | shares	163,666

Share-based Compensation - PRSU

Share-based Compensation - PRSU (Details) - Market-Based Performance Shares [Member]	9 Months Ended
	Jun. 30, 2020$ / sharesRateshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate | Rate	55.75%
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value | $ / shares	$ 13.69
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares	661,856

Share-based Compensation - ESPP

Share-based Compensation - ESPP (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-Based Compensation Arrangement By Share-based Payment Award, Maximum Employee Shares per Offering Period	6,250		6,250
Share-based compensation expense	$ 7	$ 8	$ 21	$ 19
Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based compensation expense			$ 1
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 6.31
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			140.23%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			0.14%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 12.06
Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Volatility Rate			56.76%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Risk Free Interest Rate			1.71%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Dividend Rate			0.00%
Employee Stock Purchase Plan [Member] | Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	5,500,000		5,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date			15.00%
Share-based Compensation Arrangement by Share-based Payment Award, Maximum Employee Subscription Rate	10.00%		10.00%

Capital Stock - Narrative (Deta

Capital Stock - Narrative (Details) - USD ($)	3 Months Ended			9 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2020	Jun. 30, 2019	Oct. 01, 2019	Sep. 30, 2019	Nov. 14, 2018
Class of Stock [Line Items]
Preferred Stock, Shares Authorized	55,000,000			55,000,000
Preferred stock, par value (in usd per share)	$ 0.01			$ 0.01
Proceeds from Issuance of Preferred Stock and Preference Stock				$ 121,000,000	$ 0
Strategic Partnership Interest on As-Converted Basis	900.00%			900.00%
Document Period End Date				Jun. 30, 2020
Preferred Stock, Value, Outstanding	$ 128,000,000			$ 128,000,000			$ 0
Dividends, Preferred Stock	$ 1,000,000	$ 1,000,000	$ 1,000,000	$ 3,000,000
Strategic Partnership, Minimum Shares Required for Consent Rights				4,759,339
Preferred shares issued	125,000			125,000			0
Common stock, shares authorized	550,000,000			550,000,000			550,000,000
Common stock, par value (usd per share)	$ 0.01			$ 0.01			$ 0.01
Common stock, shares issued	82,864,260			82,864,260			111,046,085
Common stock, shares outstanding	82,864,260			82,864,260			111,033,405
Common stock, issued for GUC (shares)							12,680
Warrant repurchase program, authorized amount								$ 15,000,000
Warrant Repurchase Program, Number of Securities Called by Warrants or Rights, Number of Warrants Repurchased	$ 0			$ 0
Stock Repurchase Program, Authorized Amount						$ 500,000,000
Stock Repurchased During Period, Shares				28,923,664
Stock Repurchased During Period, Value				$ 11.41
Stock Repurchase Program, Remaining Number of Shares Authorized to be Repurchased	170,000,000			170,000,000
Preferred Stock, Value, Issued	$ 128,000,000			$ 128,000,000
Common Stock, Shares, Issued and Outstanding	82,864,260			82,864,260
Series A Preferred Stock
Class of Stock [Line Items]
Preferred stock, par value (in usd per share)	$ 0.01			$ 0.01
Proceeds from Issuance of Preferred Stock and Preference Stock				$ 125,000,000
Price per share of common stock (in usd per share)	$ 16			$ 16

Net Income (Loss) Per Common _3

Net Income (Loss) Per Common Share - Reconciliation (Details) - USD ($) $ / shares in Units, shares in Thousands	3 Months Ended						9 Months Ended
	Jun. 30, 2020	Mar. 31, 2020	Dec. 31, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Jun. 30, 2020	Jun. 30, 2019
Numerator
Net income (loss)	$ 9,000,000	$ (672,000,000)	$ (54,000,000)	$ (633,000,000)	$ (13,000,000)	$ 9,000,000	$ (717,000,000)	$ (637,000,000)
Dividends and accretion to preferred stockholders	(1,000,000)			0			(7,000,000)	0
Undistributed Earnings, Basic	$ 8,000,000			$ (633,000,000)			$ (724,000,000)	$ (637,000,000)
Percentage allocated to common stockholders	91.20%			100.00%			100.00%	100.00%
Numerator for basic and diluted earnings (loss) per common share	$ 7,000,000			$ (633,000,000)			$ (724,000,000)	$ (637,000,000)
Weighted average shares outstanding
Denominator for basic earnings per weighted average common shares (in shares)	83,100			111,000			95,100	110,700
Incremental Weighted Average Shares Attributable to Dilutive Effect [Abstract]
Denominator for diluted earnings (loss) per weighted average common shares (in shares)	83,300			111,000			95,100	110,700
Earnings (loss) per common share
Basic (in usd per share)	$ 0.08			$ (5.70)			$ (7.61)	$ (5.75)
Diluted (in usd per share)	$ 0.08			$ (5.70)			$ (7.61)	$ (5.75)
Weighted average number of shares - basic (in shares)	83,100			111,000			95,100	110,700
Basic weighted average common stock and common stock equivalents (preferred shares) (in shares)	91,100			111,000			95,100	110,700
Restricted Stock Units (RSUs) [Member]
Earnings (loss) per common share
Dilutive Securities, Effect on Basic Earnings Per Share	$ 200,000			$ 0			$ 0	$ 0

Net Income (Loss) Per Common _4

Net Income (Loss) Per Common Share - Narrative (Details) - USD ($) $ / shares in Units, shares in Thousands	3 Months Ended	9 Months Ended
	Jun. 30, 2020	Jun. 30, 2020	Jun. 30, 2019	Jun. 11, 2018
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Stock Repurchased During Period, Value		$ 11.41
Document Period End Date		Jun. 30, 2020
Preferred Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01
Stock options
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,000	1,000	1,000
Performance Shares [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	1,000	1,000	500
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,100	2,800	3,600
Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	5,600	5,600	5,600
Convertible Series B Preferred Stock
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	100	100
Employee Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	200	200
Call Spread Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Class of Warrant or Right, Outstanding				12,600

Operating Segments - Summarized

Operating Segments - Summarized Financial Information of Operating Segments (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019	Sep. 30, 2019
Segment Reporting Information
REVENUE	$ 721	$ 717	$ 2,118	$ 2,164
GROSS PROFIT	397	390	1,162	1,183
OPERATING EXPENSES
Selling, general and administrative	232	253	763	761
Research and development	52	49	155	154
Amortization of intangible assets	40	41	122	122
Restructuring charges, net	20	1	27	12
TOTAL OPERATING EXPENSES	344	1,003	1,691	1,708
OPERATING INCOME (LOSS)	53	(613)	(529)	(525)
INTEREST EXPENSE AND OTHER INCOME, NET	(24)	(47)	(106)	(142)
Total Assets	6,268		6,268		$ 6,950
LOSS BEFORE INCOME TAXES	29	(660)	(635)	(667)
Products & Solutions
Segment Reporting Information
REVENUE	262	298	805	913
Services
Segment Reporting Information
REVENUE	460	422	1,317	1,269
Operating Segments | Products & Solutions
Segment Reporting Information
REVENUE	262	298	805	913
GROSS PROFIT	159	189	507	587
Operating Segments | Services
Segment Reporting Information
REVENUE	460	422	1,317	1,269
GROSS PROFIT	282	249	791	759
Unallocated
Segment Reporting Information
REVENUE	(1)	(3)	(4)	(18)
GROSS PROFIT	$ (44)	$ (48)	$ (136)	$ (163)

Accumulated Other Comprehensi_3

Accumulated Other Comprehensive (Loss) Income - Components (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	$ 204	$ 2,135	$ 1,300	$ 2,051
Other comprehensive income (loss) before reclassifications	(18)	(49)	(101)	(77)
Amounts reclassified to earnings	11	2	49	7
(Provision for) benefit from income taxes		(9)		(20)
Ending Balance	211	1,470	211	1,470
Cumulative translation adjustment	(11)	(10)	(17)	9
Change in Unamortized Pension, Post-retirement and Postemployment Benefit-related Items
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(106)	51	(106)	51
Other comprehensive income (loss) before reclassifications	0	(8)	0	(8)
Amounts reclassified to earnings	0	0	0	0
(Provision for) benefit from income taxes		(2)		(2)
Ending Balance	(106)	45	(106)	45
Foreign Currency Translation
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(13)	(12)	(7)	(31)
Other comprehensive income (loss) before reclassifications	(11)	(10)	(44)	9
Amounts reclassified to earnings	0	0	27	0
(Provision for) benefit from income taxes		0		0
Ending Balance	(24)	(22)	(24)	(22)
Unrealized Loss on Term Loan Interest Rate Swap
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(99)	(33)	(60)	(2)
Other comprehensive income (loss) before reclassifications	(7)	(31)	(57)	(78)
Amounts reclassified to earnings	11	2	22	7
(Provision for) benefit from income taxes		(7)		(18)
Ending Balance	(95)	(55)	(95)	(55)
Accumulated Other Comprehensive (Loss) Income
Increase (Decrease) in Accumulated Other Comprehensive Income (Loss) [Roll Forward]
Beginning Balance	(218)	6	(173)	18
Ending Balance	$ (225)	$ (32)	$ (225)	$ (32)

Related Party Transactions (Det

Related Party Transactions (Details) $ in Millions	9 Months Ended
	Jun. 30, 2020USD ($)director	Jun. 30, 2019USD ($)	Sep. 30, 2019USD ($)
Related Party Transaction [Line Items]
Number of directors | director	7
Related Party Transactions	Related Party Transactions The Company's Board of Directors is comprised of seven directors, including the Company's Chief Executive Officer and six non-employee directors. Specific Arrangements Involving the Company's Current Directors and Executive Officers William D. Watkins is a Director and Chair of the Board of Directors of the Company and serves on the board of directors of Flex Ltd. ("Flex"), an electronics design manufacturer. For the nine months ended June 30, 2020 and 2019, the Company purchased goods and services from subsidiaries of Flex of $20 million and $22 million, respectively. As of both June 30, 2020 and September 30, 2019, the Company had outstanding accounts payable due to Flex of $6 million.
Flex Ltd | Affiliated Entity
Related Party Transaction [Line Items]
Accounts payable, related parties	$ 6		$ 6
Flex Ltd | Purchased Goods And Services From Flex Ltd. | Board of Directors Chairman
Related Party Transaction [Line Items]
Cost of goods and services sold	20	$ 22
Alight Solutions LLC [Member] | Purchased Goods and Services From Alight Solutions LLC [Member] | Director [Member]
Related Party Transaction [Line Items]
Cost of goods and services sold	$ 3
Non-Employee Director
Related Party Transaction [Line Items]
Number of directors | director	6

Commitments and Contingencies -

Commitments and Contingencies - Product Warranties (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Sep. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
Product warranties, maximum term	2 years
Amount reserved for product warranties	$ 2	$ 2

Commitments and Contingencies_2

Commitments and Contingencies - Letters of Credit and Guarantees (Details) $ in Millions	Jun. 30, 2020USD ($)
Line of Credit Facility [Line Items]
Letters of credit, maximum amount	$ 150
Restricted cash	4
Standby Letters of Credit
Line of Credit Facility [Line Items]
Letters of credit, maximum amount	$ 52

Commitments and Contingencies_3

Commitments and Contingencies - Transactions with Nokia (Details) $ in Millions	9 Months Ended
	Jun. 30, 2020USD ($)
Indemnification Agreement
Loss Contingencies [Line Items]
Threshold amount of contribution and distribution agreement	$ 50

Subsequent Events (Details)

Subsequent Events (Details) $ in Millions	Nov. 14, 2018USD ($)
Subsequent Event [Line Items]
Warrant repurchase program, authorized amount	$ 15

Leases Lease Cost (Details)

Leases Lease Cost (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Jun. 30, 2020	Jun. 30, 2019	Jun. 30, 2020	Jun. 30, 2019
Lease Cost [Line Items]
Operating Lease, Cost	$ 17		$ 51
Short-term Lease, Cost	1		4
Variable Lease, Cost	5		14
Finance Lease, Right-of-Use Asset, Amortization	1		3
Sublease Income	(1)	$ 0	(4)	$ 0
Lease, Cost	23		68
Sublease Income	$ 1	$ 0	$ 4	$ 0

Leases Finance and Operating Le

Leases Finance and Operating Leases, Liabilities, Maturities (Details) - USD ($)	Jun. 30, 2020	Oct. 01, 2019
Leases [Abstract]
Lessee, Operating Lease, Liability, Payments, Remainder of Fiscal Year	$ 18,000,000
Finance Lease, Liability, Payments, Remainder of Fiscal Year	3,000,000
Lessee, Operating Lease, Liability, Payments, Due Year Two	53,000,000
Finance Lease, Liability, Payments, Due Year Two	8,000,000
Lessee, Operating Lease, Liability, Payments, Due Year Three	47,000,000
Finance Lease, Liability, Payments, Due Year Three	3,000,000
Lessee, Operating Lease, Liability, Payments, Due Year Four	34,000,000
Finance Lease, Liability, Payments, Due Year Four	2,000,000
Lessee, Operating Lease, Liability, Payments, Due Year Five	25,000,000
Finance Lease, Liability, Payments, Due Year Five	1,000,000
Lessee, Operating Lease, Liability, Payments, Due Year Six	14,000,000
Finance Lease, Liability, Payments, Due Year Six	0
Lessee, Operating Lease, Liability, Payments, Due after Year Five	21,000,000
Finance Lease, Liability, Payments, Due after Year Five	0
Lessee, Operating Lease, Liability, Payments, Due	212,000,000
Finance Lease, Liability, Payment, Due	17,000,000
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(28,000,000)
Finance Lease, Liability, Undiscounted Excess Amount	(1,000,000)
Operating Lease, Liability	184,000,000	$ 194,000,000
Finance Lease, Liability	$ 16,000,000
Operating Lease, Weighted Average Remaining Lease Term	4 years 8 months 12 days
Finance Lease, Weighted Average Remaining Lease Term	2 years 8 months 12 days
Operating Lease, Weighted Average Discount Rate, Percent	6.10%
Finance Lease, Weighted Average Discount Rate, Percent	5.70%

Leases Future Minimum Lease Pay

Leases Future Minimum Lease Payments for Operating and Capital Leases (Details) $ in Millions	Sep. 30, 2019USD ($)
Future Minimum Lease Payments for Operating and Capital Leases [Abstract]
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 51
Capital Leases, Future Minimum Payments Due, Next Twelve Months	12
Operating Leases, Future Minimum Payments, Due in Two Years	39
Capital Leases, Future Minimum Payments Due in Two Years	6
Operating Leases, Future Minimum Payments, Due in Three Years	33
Capital Leases, Future Minimum Payments Due in Three Years	2
Operating Leases, Future Minimum Payments, Due in Four Years	22
Capital Leases, Future Minimum Payments Due in Four Years	0
Operating Leases, Future Minimum Payments, Due in Five Years	17
Capital Leases, Future Minimum Payments Due in Five Years	0
Operating Leases, Future Minimum Payments, Due Thereafter	29
Capital Leases, Future Minimum Payments Due Thereafter	0
Operating Leases, Future Minimum Payments Due	191
Capital Leases, Future Minimum Payments Due	20
Capital Leases, Future Minimum Payments, Interest Included in Payments	(1)
Capital Lease, Liability	$ 19

Leases Lessee, Finance Leases (

Leases Lessee, Finance Leases (Details) $ in Millions	Jun. 30, 2020USD ($)
Property, Plant and Equipment [Member]
Lessee, Lease, Description [Line Items]
Finance Lease, Right-of-Use Asset	$ 10
Other Current Liabilities [Member]
Lessee, Lease, Description [Line Items]
Finance Lease, Liability, Current	8
Other Liabilities [Member]
Lessee, Lease, Description [Line Items]
Finance Lease, Liability, Noncurrent	$ 8

Leases Narrative (Details)

Leases Narrative (Details) - USD ($) $ in Millions	9 Months Ended
	Jun. 30, 2020	Sep. 30, 2019
Lessee, Lease, Description [Line Items]
Document Period End Date	Jun. 30, 2020
Maximum
Lessee, Lease, Description [Line Items]
Lessee Leases, Term of Contract	9 years 8 months 12 days
Minimum [Member]
Lessee, Lease, Description [Line Items]
Lessee Leases, Term of Contract	1 month
Other current liabilities
Lessee, Lease, Description [Line Items]
Capital Lease Obligations		$ 11
Other Liabilities [Member]
Lessee, Lease, Description [Line Items]
Capital Lease Obligations		8
Sale Lease Back Transaction [Member] | Avaya Private Cloud Services Business [Member]
Lessee, Lease, Description [Line Items]
Capital Lease Obligations	$ 7	$ 13