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Consolidated Balance Sheets - USD ($) $ in Thousands	Jun. 30, 2011	Sep. 30, 2010
CURRENT ASSETS:
Cash and cash equivalents	$ 354,724	$ 570,521
Cash in consolidated joint ventures	26,743	42,336
Total cash and cash equivalents	381,467	612,857
Accounts receivable-net	2,474,039	2,170,188
Prepaid expenses and other current assets	129,850	157,840
Income taxes receivable	107,029
Deferred tax assets-net		5,614
TOTAL CURRENT ASSETS	3,092,385	2,946,499
PROPERTY AND EQUIPMENT-NET	303,331	258,784
DEFERRED TAX ASSETS-NET	55,358	105,030
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	83,655	53,235
GOODWILL	2,120,527	1,690,386
INTANGIBLE ASSETS-NET	128,386	108,645
OTHER NON-CURRENT ASSETS	102,989	80,330
TOTAL ASSETS	5,886,631	5,242,909
CURRENT LIABILITIES:
Short-term debt	19,054	2,087
Accounts payable	596,420	589,076
Accrued expenses and other current liabilities	827,855	902,824
Billings in excess of costs on uncompleted contracts	361,796	341,959
Income taxes payable		1,960
Deferred tax liability-net	1,534	0
Current portion of long-term debt	11,574	14,354
TOTAL CURRENT LIABILITIES	1,818,233	1,852,260
OTHER LONG-TERM LIABILITIES	366,809	337,494
LONG-TERM DEBT	1,165,363	914,686
TOTAL LIABILITIES	3,350,405	3,104,440
COMMITMENTS AND CONTINGENCIES (Note 14)
AECOM STOCKHOLDERS' EQUITY:
Common stock-authorized, 300,000,000 and 150,000,000 shares of $0.01 par value as of June 30,2011 and September 30, 2010, respectively; issued and outstanding, 117,624,144 and 115,316,783 as of June 30, 2011 and September 30, 2010, respectively	1,176	1,153
Additional paid-in capital	1,693,148	1,585,044
Accumulated other comprehensive loss	(52,534)	(147,521)
Retained earnings	839,520	651,105
TOTAL AECOM STOCKHOLDERS' EQUITY	2,481,310	2,090,012
Noncontrolling interests	54,916	48,457
TOTAL STOCKHOLDERS' EQUITY	2,536,226	2,138,469
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,886,631	5,242,909
Convertible Preferred Stock
AECOM STOCKHOLDERS' EQUITY:
Preferred stock		231
Preferred stock, Class C
AECOM STOCKHOLDERS' EQUITY:
Preferred stock
Preferred stock, Class E
AECOM STOCKHOLDERS' EQUITY:
Preferred stock

Consolidated Balance Sheets (Parenthetical) - $ / shares	Jun. 30, 2011	Sep. 30, 2010
Common stock, authorized shares	300,000,000	150,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, issued shares	117,624,144	115,316,783
Common stock, outstanding shares	117,624,144	115,316,783
Convertible Preferred Stock
Preferred stock, authorized shares	2,500,000	2,500,000
Preferred stock, issued shares	0	2,305
Preferred stock, outstanding shares	0	2,305
Preferred stock, liquidation preference value (in dollars per share)	$ 100.00	$ 100.00
Preferred stock, Class C
Preferred stock, authorized shares	200	200
Preferred stock, issued shares	0	52
Preferred stock, outstanding shares	0	52
Preferred stock, liquidation preference value (in dollars per share)	$ 1.00	$ 1.00
Preferred stock, Class E
Preferred stock, authorized shares	20	20
Preferred stock, issued shares	4	4
Preferred stock, outstanding shares	4	4
Preferred stock, liquidation preference value (in dollars per share)	$ 1.00	$ 1.00

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Revenue	$ 2,046,725	$ 1,635,183	$ 5,919,329	$ 4,717,133
Cost of revenue	1,925,486	1,520,118	5,593,020	4,411,196
Gross profit	121,239	115,065	326,309	305,937
Equity in earnings of joint ventures	12,248	5,941	31,675	13,770
General and administrative expenses	23,560	28,327	70,430	78,090
Income from operations	109,927	92,679	287,554	241,617
Other income (expense)	(1,585)	(253)	2,159	3,280
Interest expense, net	(10,452)	(1,126)	(30,338)	(4,486)
Income from continuing operations before income tax expense	97,890	91,300	259,375	240,411
Income tax expense	23,959	22,665	63,701	60,178
Income from continuing operations	73,931	68,635	195,674	180,233
Discontinued operations, net of tax				(77)
Net income	73,931	68,635	195,674	180,156
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(97)	(3,793)	(7,257)	(11,043)
Net income attributable to AECOM	73,834	64,842	188,417	169,113
Net income allocation:
Preferred stock dividend		34	2	104
Net income available for common stockholders	73,834	64,808	188,415	169,009
Net income attributable to AECOM	$ 73,834	$ 64,842	$ 188,417	$ 169,113
Basic
Continuing operations (in dollars per share)	$ 0.63	$ 0.57	$ 1.60	$ 1.49
Discontinued operations (in dollars per share)				(0.01)
Total Basic (in dollars per share)	0.63	0.57	1.60	1.48
Diluted
Continuing operations (in dollars per share)	0.62	0.56	1.59	1.47
Total Diluted (in dollars per share)	$ 0.62	$ 0.56	$ 1.59	$ 1.47
Weighted average shares outstanding:
Basic (in shares)	117,932	114,539	117,739	113,831
Diluted (in shares)	118,907	115,620	118,767	115,054

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Net income	$ 73,931	$ 68,635	$ 195,674	$ 180,156
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments	8,518	(29,516)	86,197	(12,511)
Swap valuation		229		988
Pension adjustments	695	597	8,790	1,499
Comprehensive income, net of tax	83,144	39,945	290,661	170,132
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax	(97)	(3,793)	(7,257)	(11,043)
Comprehensive income attributable to AECOM, net of tax	$ 83,047	$ 36,152	$ 283,404	$ 159,089

- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the reporting entity. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, but excludes any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to noncontrolling interests, if any. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

The change in equity [net assets] of a business enterprise during a period from transactions and other events and circumstances from non-owner sources which are attributable to the economic entity, including both controlling (parent) and noncontrolling interests. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners, including any and all transactions which are directly or indirectly attributable to that ownership interest in subsidiary equity which is not attributable to the parent.

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- Definition

Net of tax effect change in accumulated gains and losses from derivative instruments designated and qualifying as the effective portion of cash flow hedges after taxes. A cash flow hedge is a hedge of the exposure to variability in the cash flows of a recognized asset or liability or a forecasted transaction that is attributable to a particular risk. The change includes an entity's share of an equity investee's increase or decrease in deferred hedging gains or losses. While for technical reasons this element has no balance attribute, the default assumption is a credit balance consistent with its label.

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- Definition

Adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity, net of tax.

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- Definition

The after-tax amount of the change in the additional pension liability not yet recognized pursuant to FAS 87 par 37 and 38 as a net periodic pension cost. If the additional pension liability required to be recognized exceeds the unrecognized prior service costs, then the excess (which is the net loss not yet recognized as net periodic pension cost) is to be recorded as a reduction of other comprehensive income, before adjusting for tax effects. If in a subsequent measurement, the amount of minimum liability is eliminated or adjusted, this adjustment is offset against other comprehensive income in Accumulated Comprehensive Income. This line also includes changes in an entity's share of an equity investee's Increase or Decrease in additional pension liability not yet recognized as a net periodic pension cost. Eliminated upon adoption of FAS 158.

+ References

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- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

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+ Details

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 195,674	$ 180,156
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	85,245	57,745
Equity in earnings of unconsolidated joint ventures	(31,675)	(13,770)
Distribution of earnings from unconsolidated joint ventures	29,122	7,827
Non-cash stock compensation	21,211	25,137
Excess tax benefit from share-based payment	(61,192)	(16,713)
Foreign currency translation	37,215	(3,838)
Other	2,278
Changes in operating assets and liabilities, net of effects of acquisitions:
Settlement of deferred compensation plan liability	(89,688)
Accounts receivable	(188,253)	(106,685)
Prepaid expenses and other assets	(14,642)	(18,275)
Accounts payable	(6,495)	(20,119)
Accrued expenses and other current liabilities	(51,545)	(21,375)
Billings in excess of costs on uncompleted contracts	(14,834)	(10,324)
Other long-term liabilities	(53,960)	(3,764)
Income taxes payable	11,415	(8,026)
Net cash (used in) provided by operating activities from continuing operations	(130,124)	47,976
Net cash used in operating activities from discontinued operations		(4,227)
Net cash (used in) provided by operating activities	(130,124)	43,749
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(365,884)	(70,000)
Proceeds from disposal of business	2,434	25,799
Net investment in unconsolidated joint ventures	(23,474)	5,988
Purchases of investments	(14,656)
Proceeds from sale of investments in rabbi trust	67,219
Payments for capital expenditures	(47,283)	(35,178)
Net cash used in investing activities	(381,644)	(73,391)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	1,478,976	34,674
Repayments of borrowings under credit agreements	(1,224,062)	(18,991)
Proceeds from loan on deferred compensation plan investments	59,324
Repayment of loans on deferred compensation plan investments	(59,324)
Proceeds from issuance of common stock	12,748	3,316
Proceeds from exercise of stock options	5,893	9,753
Payments to repurchase common stock	(66,678)	(12,330)
Excess tax benefit from share-based payment	61,192	16,713
Net (distributions to) contributions from noncontrolling interests	(1,045)	4,375
Net cash provided by financing activities	267,024	37,510
EFFECT OF EXCHANGE RATE CHANGES ON CASH	13,354	(4,763)
NET DECREASE IN CASH AND CASH EQUIVALENTS	(231,390)	3,105
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	612,857	290,777
CASH AND CASH EQUIVALENTS AT END OF PERIOD	381,467	293,882
NON-CASH INVESTING AND FINANCING ACTIVITY
Common stock issued in acquisitions	$ 68,454	$ 34,800

Basis of Presentation

9 Months Ended

Jun. 30, 2011

Basis of Presentation

Basis of Presentation

1. Basis of Presentation

The accompanying consolidated financial statements of AECOM Technology Corporation (the Company) are unaudited and, in the opinion of management, include all adjustments necessary for a fair statement of the Company’s financial position and results of operations for the periods presented. All inter-company balances and transactions are eliminated in consolidation.

The consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Form 10-K for the fiscal year ended September 30, 2010. The accompanying unaudited consolidated financial statements and related notes have been prepared in accordance with generally accepted accounting principles in the U.S. (GAAP) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by GAAP for complete financial statements.

The results of operations for the nine months ended June 30, 2011 are not necessarily indicative of the results to be expected for the fiscal year ending September 30, 2011.

The Company reports its annual results of operations based on 52 or 53-week periods ending on the Friday nearest September 30. The Company reports its quarterly results of operations based on periods ending on the Friday nearest December 31, March 31, and June 30. For clarity of presentation, all periods are presented as if the periods ended on September 30, December 31, March 31, and June 30.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Name Statement of Position (SOP)
-Publisher AICPA
-Number 94-6
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Name FASB Interpretation (FIN)
-Publisher FASB
-Number 46R
-Paragraph 4, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6359553&loc=d3e288-107754

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6921930&loc=d3e5614-111684

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 915
-SubTopic 235
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6472506&loc=d3e38932-110933

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 852
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2209116

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 272
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6373374&loc=d3e70478-108055

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6970148&loc=SL6228881-111685

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2122150

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 720
-SubTopic 15
-URI http://asc.fasb.org/subtopic&trid=2122524

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 275
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2134480

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS140-4/FIN46(R)-8
-Paragraph 8, C1, C7
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

New Accounting Pronouncements and Changes in Accounting

9 Months Ended

Jun. 30, 2011

New Accounting Pronouncements and Changes in Accounting

New Accounting Pronouncements and Changes in Accounting

2. New Accounting Pronouncements and Changes in Accounting

In January 2010, the Financial Accounting Standards Board (FASB) issued guidance to amend the disclosure requirements related to fair value measurements. The Company adopted the guidance for the quarter ended March 31, 2010, except for the portion of the guidance that requires the disclosure of activities on purchases, sales, issuance, and settlements of the assets and liabilities measured using significant unobservable inputs (Level 3 fair value measurements). The Level 3 fair value measurement guidance becomes effective for the Company in its fiscal year beginning October 1, 2011. The Company does not believe that the adoption of the separate disclosures related to Level 3 measurements in its fiscal year beginning October 1, 2011 will have a material impact on its consolidated financial statements. Additionally, the FASB issued a new accounting standard on fair value measurements that changes certain fair value measurement principles, clarifies the requirement for measuring fair value and expands disclosure requirements, particularly for Level 3 fair value measurements. This guidance is effective for the Company’s fiscal year beginning October 1, 2012 and is not expected to have a material impact on its consolidated financial statements.

On October 1, 2010, the Company adopted guidance issued by the FASB on revenue recognition. The new guidance provides another alternative for determining the selling price of deliverables, when vendor specific objective evidence or third party evidence for deliverables in an arrangement cannot be determined, and requires companies to allocate arrangement consideration to separate deliverables using the relative selling price method. The adoption of the guidance did not have a material effect on the Company’s consolidated financial statements.

On October 1, 2010, the Company also adopted guidance issued by the FASB on the consolidation of variable interest entities. The new guidance requires revised evaluations of whether entities represent variable interest entities, ongoing assessments of whether the Company has the power to direct the activities over such entities, and additional disclosures for variable interests. Adoption of the new guidance did not have a material impact on the Company’s consolidated financial statements, see Note 6.

In June 2011, the FASB issued guidance on the presentation of comprehensive income. The new standard will require companies to present items of net income, items of other comprehensive income and total comprehensive income in one continuous statement or two separate consecutive statements, and companies will no longer be allowed to present items of other comprehensive income in the statement of stockholders’ equity. The guidance also requires presentation of reclassification adjustments from other comprehensive income to net income on the face of the financial statements. This guidance is effective for the Company’s fiscal year beginning October 1, 2012 and, although it will change the financial statement presentation, it is not expected to have a material impact on its financial condition or results of operations.

- Definition

The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period.

+ References + Details

Business Acquisitions, Goodwill and Intangible Assets

9 Months Ended

Jun. 30, 2011

Business Acquisitions, Goodwill and Intangible Assets

Business Acquisitions, Goodwill and Intangible Assets

3. Business Acquisitions, Goodwill and Intangible Assets

The Company completed six business acquisitions during the nine months ended June 30, 2011. Total consideration related to these acquisitions consisted of $366 million in cash, net of cash acquired, and $68.5 million in Company stock. Business acquisitions completed during the nine months ended June 30, 2011 did not meet the quantitative thresholds to require pro forma disclosures of operating results either individually or in the aggregate based on the Company’s consolidated assets and income. Acquisitions during the nine months ended June 30, 2011 included four separate global cost and project management consultancy firms that operated under the Davis Langdon name, including businesses in Europe and Middle East, Australia and New Zealand, Africa, and North America. Each of the four acquisitions were separately negotiated, executed by separate purchase agreements, with no one acquisition contingent upon the other, and the businesses, although operating as part of a Swiss Verein, under which they shared certain naming and marketing rights, were not under common control or management. Business acquisitions during the nine months ended June 30, 2011 also included RSW, Inc., an international engineering firm based in Montreal, Quebec, Canada and Spectral Services Consultants Pte. Ltd. (Spectral), a building services consultancy in India.

The changes in the carrying value of goodwill by reporting segment for the nine months ended June 30, 2011 and 2010 were as follows:

	September 30, 2010		Post- Acquisition Adjustments			Foreign Exchange Impact		Acquired		June 30, 2011
	(in millions)
Reporting Unit
Professional Technical Services	$	1,355.0	$	(1.3	)	$	26.6	$	398.4	$	1,778.7
Management Support Services	335.4		6.4			—		—		341.8
Total	$	1,690.4	$	5.1		$	26.6	$	398.4	$	2,120.5

	September 30, 2009		Post- Acquisition Adjustments			Foreign Exchange Impact			Acquired		June 30, 2010
	(in millions)
Reporting Unit
Professional Technical Services	$	1,060.1	$	(2.0	)	$	(3.6	)	$	69.4	$	1,123.9
Management Support Services	2.8		—			—			21.9		24.7
Total	$	1,062.9	$	(2.0	)	$	(3.6	)	$	91.3	$	1,148.6

The gross amounts and accumulated amortization of the Company’s acquired identifiable intangible assets with finite useful lives as of June 30, 2011 and September 30, 2010, included in intangible assets—net, in the accompanying consolidated balance sheets, were as follows:

	June 30, 2011							September 30, 2010
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period
	(in millions)														(years)
Backlog	$	93.1	$	(76.5	)	$	16.6	$	80.7	$	(65.5	)	$	15.2	1 – 5
Customer relationships	143.4		(36.0		)	107.4		114.0		(24.6		)	89.4		10
Trademark / tradename	7.4		(3.0		)	4.4		4.2		(0.2		)	4.0		2
Total	$	243.9	$	(115.5	)	$	128.4	$	198.9	$	(90.3	)	$	108.6

At the time of acquisition, the Company preliminarily estimates the amount of the identifiable intangible assets acquired based upon historical valuations of similar acquisitions and the facts and circumstances available at the time. The Company determines the final value of the identifiable intangible assets as soon as information is available, but not more than 12 months from the date of acquisition. During the nine months ended June 30, 2011, the Company completed its final valuations of identifiable intangible assets for Tishman Construction Corporation (Tishman), McNeil Technologies, Inc. (McNeil), the Davis Langdon businesses, and RSW, Inc. These final valuations were not materially different from previously recorded estimates. The Company has yet to complete its final valuation of intangible assets for Spectral. The Company is also in the process of finalizing deferred taxes and fair values relating to projects and leases for recent acquisitions including the Davis Langdon businesses, RSW, Inc., and Spectral. Post-acquisition adjustments primarily relate to project related liabilities.

Amortization of acquired intangible assets included within cost of revenue was $25.2 million and $14.5 million for the nine months ended June 30, 2011 and 2010, respectively. The following table presents estimated amortization expense of existing intangible assets for the remainder of fiscal 2011 and for the succeeding years:

Fiscal Year	(in millions)
2011 (three months remaining)	$	8.4
2012	24.2
2013	17.7
2014	16.7
2015	15.5
Thereafter	45.9
Total	$	128.4

In addition to the above, amortization of acquired intangible assets included within equity in earnings of joint ventures was $2.8 million for the nine months ended June 30, 2011. This amortization expense will be $0.3 million for the remainder of fiscal 2011.

Accrued Facility Costs

9 Months Ended

Jun. 30, 2011

Accrued Facility Costs

Accrued Facility Costs

4. Accrued Facility Costs

Accrued facility costs primarily relate to the 2008 acquisition of Earth Tech, and are expected to be paid over the next four years. The following table presents the accrued facility cost activity in the Company’s Professional Technical Services segment from October 1, 2010 to June 30, 2011 (in millions):

Accrual, beginning of the period	$	15.8
Paid during the period	(9.3		)
Accrual, end of the period	$	6.5

- Definition

The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled.

+ References + Details

Accounts Receivable-Net

9 Months Ended

Jun. 30, 2011

Accounts Receivable-Net

Accounts Receivable-Net

5. Accounts Receivable—Net

Net accounts receivable consisted of the following as of June 30, 2011 and September 30, 2010:

	June 30, 2011			September 30, 2010
	(in millions)
Billed	$	1,270.7		$	1,223.0
Unbilled	1,227.2			956.3
Contract retentions	100.9			89.7
Total accounts receivable—gross	2,598.8			2,269.0
Allowance for doubtful accounts	(124.8		)	(98.8		)
Total accounts receivable—net	$	2,474.0		$	2,170.2

Billed accounts receivable represent amounts billed to clients that have yet to be collected. Unbilled accounts receivable represent revenue recognized but not yet billed pursuant to contract terms or accounts billed after the period end. Substantially all unbilled receivables as of June 30, 2011 and September 30, 2010 are expected to be billed and collected within twelve months. Contract retentions represent amounts invoiced to clients where payments have been withheld pending the completion of certain milestones, other contractual conditions or upon the completion of the project. These retention agreements vary from project to project and could be outstanding for several months or years.

Allowances for doubtful accounts have been determined through specific identification of amounts considered to be uncollectible and potential write-offs, plus a non-specific allowance for other amounts for which some potential loss has been determined to be probable based on current and past experience. The increase in allowance for doubtful accounts from September 30, 2010 to June 30, 2011 was primarily due to the cessation of a project in Libya, as discussed in Note 14.

Other than the U.S. government, no single client accounted for more than 10% of the Company’s accounts receivable as of June 30, 2011 or September 30, 2010.

- Definition

The entire disclosure for claims held for amounts due a company. Examples include trade accounts receivables, notes receivables, loans receivables.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 3, 4
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 7
-Article 9

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph k

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5074-111524

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5066-111524

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(k))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6965416&loc=d3e5162-111524

+ Details

Joint Ventures and Variable Interest Entities

9 Months Ended

Jun. 30, 2011

Joint Ventures and Variable Interest Entities

Joint Ventures and Variable Interest Entities

6. Joint Ventures and Variable Interest Entities

The Company’s joint ventures provide architecture, engineering, program management, construction management and operations and maintenance services. Joint ventures, the combination of two or more partners, are generally formed for a specific project. Management of the joint venture is typically controlled by a joint venture executive committee, comprised of a representative from the joint venture partners. The joint venture executive committee normally provides management oversight and controls decisions which could have significant impact on the joint venture’s economics.

Some of the Company’s joint ventures have no employees and minimal operating expenses. For these joint ventures, the Company’s employees perform work for the joint venture, which is then billed to a third-party customer by the joint venture. These joint ventures function as pass through entities to bill the third-party customer. For consolidated entities, the Company records the entire amount of the services performed and the costs associated with these services, including the services provided by the other joint venture partners, in the Company’s result of operations. For certain of these joint ventures where a fee is added by an unconsolidated joint venture to client billings, the Company’s portion of that fee is recorded in equity in earnings of joint ventures.

The Company also has joint ventures that have their own employees and operating expenses, and to which the Company generally makes a capital contribution. The Company accounts for these joint ventures either as consolidated entities or equity method investments based on the criteria further discussed below.

Adoption of new consolidation standard

Effective October 1, 2010, the Company adopted guidance issued by the FASB on the consolidation of variable interest entities (VIEs). The new consolidation standard requires companies to utilize a qualitative approach to determine whether it is the primary beneficiary of a VIE. The process for identifying the primary beneficiary of a VIE requires consideration of the factors which provide a party the power to direct the activities that most significantly impact the joint ventures’ economic performance, including powers granted to the joint venture’s program manager, powers contained in the joint venture governing board and, to a certain extent, a company’s economic interest in the joint venture. The Company analyzed its joint ventures and effective October 1, 2010, prospectively classified them according to the new consolidation standard as either:

· a VIE that must be consolidated because the Company is the primary beneficiary or the joint venture is not a VIE and the Company holds the majority voting interest with no significant participative rights available to the other partners; or

· a VIE that does not require consolidation because the Company is not the primary beneficiary or the joint venture is not a VIE and the Company does not hold the majority voting interest.

Once it was determined that the Company has the power to direct the activities that most significantly impact the joint ventures’ economic performance, the Company assessed whether or not it has the obligation to absorb losses or rights to receive benefits from the entities that could potentially be significant to the entities.

The adoption of the new consolidation standard did not result in the consolidation or de-consolidation of any joint ventures that were material either individually or in the aggregate to the consolidated financial statements of the Company. The Company has not provided financial or other support during the periods presented to any of its VIEs that it was not previously contractually required to provide. Contractually required support provided to the Company’s joint ventures is further discussed in Note 14.

Summary of unaudited financial information of the consolidated joint ventures is as follows:

	June 30, 2011		September 30, 2010
	(in millions)
Current assets	$	254.6	$	259.6
Non-current assets	0.1		—
Total assets	$	254.7	$	259.6

Current liabilities	$	67.1	$	80.2
Non-current liabilities	—		—
Total liabilities	67.1		80.2

Total AECOM equity	132.7		130.9
Noncontrolling interests	54.9		48.5
Total owners’ equity	187.6		179.4
Total liabilities and owners’ equity	$	254.7	$	259.6

Total revenues of the consolidated joint ventures were $461.4 million and $594.6 million for the nine months ended June 30, 2011 and 2010, respectively. The assets of the Company’s consolidated joint ventures are restricted for use only by the particular joint venture and are not available for the general operations of the Company.

Summary of unaudited financial information of the unconsolidated joint ventures is as follows:

	June 30, 2011		September 30, 2010
	(in millions)
Current assets	$	479.0	$	393.7
Non-current assets	47.5		6.1
Total assets	$	526.5	$	399.8

Current liabilities	$	337.3	$	319.8
Non-current liabilities	3.8		4.5
Total liabilities	341.1		324.3

Joint ventures’ equity	185.4		75.5
Total liabilities and joint ventures’ equity	$	526.5	$	399.8

AECOM’s investment in joint ventures	$	83.7	$	53.2

	Nine Months Ended
	June 30, 2011		June 30, 2010
	(in millions)
Total revenues	$	1,351.3	$	1,224.0
Cost of revenues	1,278.4		1,110.7

AECOM’s equity in earnings of unconsolidated joint ventures:
Pass through joint ventures	$	3.1	$	3.2
Other joint ventures	28.6		10.6
Total	$	31.7	$	13.8

Disclosures About Pension Benefit Obligations

9 Months Ended

Jun. 30, 2011

Disclosures About Pension Benefit Obligations

Disclosures About Pension Benefit Obligations

7. Disclosures About Pension Benefit Obligations

The following table details the components of net periodic benefit cost for the Company’s pension plans for the three and nine months ended June 30, 2011 and 2010:

	Three Months Ended												Nine Months Ended
	June 30, 2011						June 30, 2010						June 30, 2011						June 30, 2010
	U.S.			Int’l			U.S.			Int’l			U.S.			Int’l			U.S.			Int’l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	—		$	0.9		$	—		$	0.9		$	—		$	3.1		$	—		$	3.5
Interest cost on projected benefit obligation	2.0			6.9			2.0			5.1			6.2			20.2			6.0			15.9
Expected return on plan assets	(2.0		)	(7.2		)	(2.0		)	(5.7		)	(6.1		)	(20.7		)	(6.0		)	(17.7		)
Amortization of prior service costs	—			—			—			—			—			(0.2		)	—			(0.2		)
Amortization of net loss	0.7			0.5			0.3			0.6			1.9			2.1			1.0			1.8
Curtailment (gain) / loss recognized	—			—			—			—			—			(4.2		)	(1.9		)	—
Net periodic (benefit) cost	$	0.7		$	1.1		$	0.3		$	0.9		$	2.0		$	0.3		$	(0.9	)	$	3.3

The total amounts of employer contributions paid for the nine months ended June 30, 2011 were $17.0 million for U.S. plans and $13.0 million for non-U.S. plans. The expected remaining scheduled annual employer contributions for the fiscal year ending September 30, 2011 are $1.3 million for U.S. plans and $6.0 million for non-U.S. plans. During the quarter ended March 31, 2011, the Company adopted an amendment to freeze pension plan benefit accruals for certain U.K. and Ireland employee plans resulting in a curtailment gain of $4.2 million. During the quarter ended December 31, 2009, the Company adopted an amendment to freeze pension plan benefit accruals for certain U.S. employee plans resulting in a curtailment gain of $1.9 million. Included in other long-term liabilities are net pension liabilities of $161.0 million and $164.2 million as of June 30, 2011 and September 30, 2010, respectively.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph h
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5
-Subparagraph q
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 8
-Subparagraph m
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 106
-Paragraph 518
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 87
-Paragraph 264
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 03-2
-Paragraph 8
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-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
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-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
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-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 8
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-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
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-Publisher FASB
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+ Details

Debt

9 Months Ended

Jun. 30, 2011

Debt

Debt

8. Debt

Debt consisted of the following:

	June 30, 2011			September 30, 2010
	(in millions)
Unsecured term credit agreements	$	600.0		$	609.1
Unsecured senior notes	252.8			250.5
Unsecured revolving credit facility	271.3			26.5
Notes secured by real properties	25.4			25.9
Other debt	46.5			19.1
Total debt	1,196.0			931.1
Less: Current portion of debt and short-term borrowings	(30.6		)	(16.4		)
Long-term debt, less current portion	$	1,165.4		$	914.7

The following table presents, in millions, scheduled maturities of the Company’s debt as of June 30, 2011 (which does not account for the Company’s amended and restated unsecured revolving credit facility entered into as of July 2011, as discussed in Note 16):

Fiscal Year
2011 (three months remaining)	$	20.8
2012	313.4
2013	123.4
2014	452.6
2015	2.2
Thereafter	283.6
Total	$	1,196.0

Unsecured Term Credit Agreements

In September 2010, the Company entered into an unsecured term credit agreement with a syndicate of banks to support its working capital and acquisition needs. Pursuant to the credit agreement, the Company borrowed $600 million in term loans and may borrow up to an additional $100 million in term loans upon request by the Company subject to certain conditions. The loans under the credit agreement bear interest, at the Company’s option, at either the base rate (as defined in the credit agreement) plus an applicable margin or the Eurodollar rate (as defined in the credit agreement) plus an applicable margin. The applicable margin for base rate loans is a range of 1.0% to 2.25% and the applicable margin for Eurodollar rate loans is a range of 2.0% to 3.25%, both based on the debt-to-earnings leverage ratio of the Company at the end of each fiscal quarter. For the nine months ended June 30, 2011, the average interest rate was 3.1%. Payments of the initial principal amount outstanding under the credit agreement are required on a quarterly basis beginning in September 2012. Any remaining principal of the loans under the credit agreement is due no later than September 2014.

In September 2006, through certain wholly-owned subsidiaries, the Company entered into an unsecured term credit agreement with a syndicate of banks to facilitate dividend repatriations under Section 965 of the American Jobs Creation Act, which provided for a limited time opportunity to repatriate foreign earnings to the U.S. at a 5.25% tax rate. The agreement provided for a $65.0 million, five-year term loan among four subsidiary borrowers and one subsidiary guarantor and was fully repaid as of June 30, 2011. In order to obtain favorable pricing, the Company also provided a parent company guarantee. In June 2010, certain of the Company’s wholly-owned subsidiaries entered into an amendment to this credit agreement to, among other things, permit the Company to enter into the note purchase agreement for a private placement of Unsecured Senior Notes (as described below) and permit the subsidiaries to enter into subsidiary guarantees in connection therewith. The amounts outstanding on this credit agreement were $0.0 million and $9.1 million at June 30, 2011 and September 30, 2010, respectively.

Unsecured Senior Notes

In July 2010, the Company issued $300 million of notes to private institutional investors. The notes consisted of $175.0 million of 5.43% Senior Notes, Series A, due July 2020 and $125.0 million of 1.00% Senior Discount Notes, Series B, due July 2022 for net proceeds of $249.8 million. The outstanding accreted balance of Series B Notes was $77.8 million at June 30, 2011, which have an effective interest rate of 5.62%. The Company’s obligations under the notes are guaranteed by certain subsidiaries of the Company pursuant to one or more subsidiary guarantees.

Unsecured Revolving Credit Facility

The Company has an unsecured revolving credit facility with a syndicate of banks to support its working capital and acquisition needs. As of June 30, 2011 and September 30, 2010, the borrowing capacity under the unsecured revolving credit facility was $600 million, and pursuant to the terms of the associated credit agreement, had an expiration date of August 2012. The facility also provided that, at the Company’s option, it could request an increase in the commitments under the facility up to a total of $750 million, subject to lender approval. The Company could borrow, at its option, at either (a) a base rate (the greater of the federal funds rate plus 0.50% or the bank’s reference rate), or (b) an offshore, or LIBOR, rate plus a margin which ranges from 0.50% to 1.38%. In addition to these borrowing rates, there was a commitment fee, which ranged from 0.10% to 0.25% on any unused commitment. At June 30, 2011 and September 30, 2010, $271.3 million and $26.5 million, respectively, were outstanding under the credit facility. At June 30, 2011 and September 30, 2010, outstanding standby letters of credit totaled $35.4 million and $31.5 million, respectively, under the credit facility. Additionally, as of June 30, 2011, the Company had $293.3 million available under the credit facility.

The Company recently amended and restated its unsecured revolving credit facility. For additional detail, see Note 16.

Covenants and Restrictions

Under all of the Company’s debt agreements relating to its unsecured revolving credit facility and unsecured term credit agreements, the Company is subject to a maximum consolidated leverage ratio at the end of any fiscal quarter. This ratio is calculated by dividing consolidated funded debt (including financial letters of credit) by consolidated earnings before interest, taxes, depreciation, and amortization (EBITDA). For the Company’s debt agreements, EBITDA is defined as consolidated net income attributable to AECOM plus interest, depreciation and amortization expense, amounts set aside for taxes and other non-cash items (including a calculated annualized EBITDA from the Company’s acquisitions). As of June 30, 2011, the consolidated leverage ratio was 2.2, which did not exceed the Company’s most restrictive maximum consolidated leverage ratio of 3.0.

The Company’s unsecured revolving credit facility and unsecured term credit agreements also contain certain covenants that limit the Company’s ability to, among other things, (i) issue financial and commercial standby letters of credit, (ii) issue performance guarantees, (iii) incur indebtedness and contingent obligations, and (iv) pay dividends or make certain other restricted payments or investments.

Additionally, the Company’s Unsecured Senior Notes contain covenants that limit certain types of indebtedness, which include indebtedness incurred by subsidiaries and indebtedness secured by a lien. The Unsecured Senior Notes also contain a financial covenant that requires the Company to maintain a net worth above a calculated threshold. The threshold is calculated as $1.2 billion plus 40% of the consolidated net income for each fiscal quarter commencing with the fiscal quarter ending June 30, 2010. In the calculation of this threshold, the Company cannot include a consolidated net loss that may occur in any fiscal quarter. The Company’s net worth for this financial covenant is defined as Total AECOM stockholder’s equity. As of June 30, 2011, the Company’s net worth was $2.5 billion, which exceeds the calculated threshold of $1.3 billion.

Should the Company fail to comply with these covenants, all or a portion of its borrowings under the Unsecured Senior Notes and unsecured term credit agreements could become immediately payable and its unsecured revolving credit facility could be terminated. At June 30, 2011, the Company was in compliance with all such covenants.

Interest Rate Swaps

The Company previously had interest rate swap agreements with financial institutions to fix the variable interest rates on portions of debt outstanding under the Company’s revolving credit facility which expired in August 2010. The Company applied cash flow hedge accounting for the interest rate swap agreements. Accordingly, the derivatives were recorded at fair value as assets or liabilities and the effective portion of changes in the fair value of the derivative, as measured quarterly, was reported in other comprehensive income.

The Company’s average effective interest rate on borrowings under the revolving credit facility, including the effects of the swaps in fiscal 2010, during the nine months ended June 30, 2011 and 2010 was 1.4% and 2.9%, respectively.

Notes Secured by Real Properties

Notes secured by real properties, payable to a bank, were assumed in connection with a business acquired during the year ended September 30, 2008. These notes payable bear interest at 6.04% per annum and mature in December 2028.

Other Debt

Other debt consists primarily of bank overdrafts and obligations under capital leases. In addition to the unsecured revolving credit facility discussed above, at June 30, 2011, the Company had $268.1 million of unsecured credit facilities primarily used to cover periodic overdrafts and letters of credit, of which $185.0 million was utilized for outstanding letters of credit.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Fair Value Measurements

9 Months Ended

Jun. 30, 2011

Fair Value Measurements

Fair Value Measurements

9. Fair Value Measurements

Fair value is 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 fair value, the Company considers the principal or most advantageous market in which it would transact, and the Company considers assumptions that market participants would use when pricing the asset or liability. It measures certain financial and nonfinancial assets and liabilities at fair value on a recurring and nonrecurring basis.

Nonfinancial assets and liabilities include items such as goodwill and long lived assets that are measured at fair value resulting from impairment, if deemed necessary. During the nine months ended June 30, 2011 and 2010, the Company did not record any fair market value adjustments to those financial and nonfinancial assets and liabilities measured at fair value on a nonrecurring basis.

Fair Value Hierarchy

The three levels of inputs that may be used to measure fair value are as follows:

· Level 1 Quoted prices in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

· Level 2 Observable inputs other than quoted prices included within Level 1, such as quoted prices for similar assets or liabilities, quoted prices in markets with insufficient volume or infrequent transactions (less active markets), or model-derived valuations in which all significant inputs are observable or can be derived principally from or corroborated with observable market data for substantially the full term of the assets or liabilities.

· Level 3 Unobservable inputs that are significant to the measurement of the fair value of assets or liabilities.

There were no significant transfers between any of the levels of the fair value hierarchy during the nine months ended June 30, 2011 and 2010.

The following tables summarize the Company’s non-pension financial assets and liabilities measured at fair value on a recurring basis (at least annually) in millions:

	June 30, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)

U.S. government security (1)	$	2.3	$	2.3	$	—
Corporate notes and bonds (1)	0.5		0.5		—
Total assets	$	2.8	$	2.8	$	—

	September 30, 2010		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)

U.S. government security (1)	$	9.2	$	9.2	$	—
Corporate notes and bonds (1)	2.3		2.3		—
Total assets	$	11.5	$	11.5	$	—

Deferred compensation plan liabilities (2)	$	88.8	$	—	$	88.8
Total liabilities	$	88.8	$	—	$	88.8

(1)	Corporate bonds and US government bonds are valued using quoted market prices.
(2)	For additional information about the Company’s deferred compensation plan, refer to Note 18 to the Consolidated Financial Statements in the Company’s 2010 Form 10-K and Note 13 herein.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 44A, 44B
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15C, 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15A
-Subparagraph a-d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
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-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 3, 10, 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 157
-Paragraph 32, 33, 34
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 159
-Paragraph 17-22, 27, 28
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
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+ Details

Share-based Payment

9 Months Ended

Jun. 30, 2011

Share-based Payment

Share-based Payment

10. Share-based Payment

The fair value of the Company’s stock option awards is estimated on the date of grant using the Black-Scholes option-pricing model. The expected term of awards granted represents the period of time the awards are expected to be outstanding. As the Company’s common stock has only been publicly traded since May 2007, expected volatility was based on a historical volatility, for a period consistent with the expected option term, of publicly-traded peer companies. The risk-free interest rate is based on U.S. Treasury bond rates with maturities equal to the expected term of the option on the grant date. The Company uses historical data as a basis to estimate the probability of forfeitures.

The fair value of options granted during the three and nine months ended June 30, 2011 and 2010 were determined using the following weighted average assumptions:

	Three Months Ended				Nine Months Ended
	June 30, 2011		June 30, 2010		June 30, 2011		June 30, 2010
Dividend yield	—		—		—		—
Expected volatility	38.6	%	39.9	%	38.6	%	39.9	%
Risk-free interest rate	1.5	%	1.6	%	1.5	%	1.6	%
Term (in years)	4.5		4.5		4.5		4.5

For the nine months ended June 30, 2011 and 2010, compensation expense recognized related to stock options as a result of the fair value method was $3.4 million and $2.9 million, respectively. Unrecognized compensation expense relating to stock options outstanding as of June 30, 2011 and September 30, 2010 was $4.9 million and $4.7 million, respectively, to be recognized on a straight-line basis over the awards’ respective vesting periods, which are generally three years.

Stock option activity for the nine months ended June 30, 2011 and 2010, was as follows:

	2011				2010
	Shares of stock under options		Weighted average exercise price		Shares of stock under options		Weighted average exercise price
	(in millions)				(in millions)
Outstanding at September 30	3.1		$	19.09	3.8		$	16.36
Options granted	0.4		27.65		0.4		24.93
Options exercised	(0.5	)	12.29		(0.9	)	10.58
Options forfeited or expired	—		23.28		—		22.19
Outstanding at June 30	3.0		21.30		3.2		18.97

Vested and expected to vest in the future as of June 30	2.9		$	21.18	3.1		$	18.80

The weighted average grant-date fair value of stock options granted during the nine months ended June 30, 2011 and 2010 was $9.43 and $8.77, respectively.

The Company grants stock units under the Performance Earnings Program (PEP), whereby units are earned and issued dependent upon the Company meeting established cumulative performance objectives over a three-year period. The Company recognized compensation expense relating to the PEP of $8.3 million and $16.2 million during the nine months ended June 30, 2011 and 2010, respectively. Additionally, the Company issues restricted stock units which are earned based on service conditions, resulting in compensation expense of $9.5 million and $5.6 million during the nine months ended June 30, 2011 and 2010, respectively. Unrecognized compensation expense related to PEP units and restricted stock units outstanding was $28.7 million and $26.5 million as of June 30, 2011 and $27.8 million and $16.0 million as of September 30, 2010, respectively, to be recognized on a straight-line basis over the awards’ respective vesting periods which are generally three years.

Cash flows attributable to tax benefits resulting from tax deductions in excess of compensation cost recognized for those stock options (excess tax benefits) is classified as financing cash flows. Excess tax benefits of $61.2 million, primarily relating to the termination of a deferred compensation plan, and $16.7 million for the nine months ended June 30, 2011 and 2010, respectively, have been classified as financing cash inflows in the consolidated statements of cash flows. See also Note 13.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 123R
-Paragraph 64, 65, A240
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 14

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 50
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

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+ Details

Income Taxes

9 Months Ended

Jun. 30, 2011

Income Taxes

Income Taxes

11. Income Taxes

The effective tax rate was 24.6% and 25.0% for the nine months ended June 30, 2011 and 2010, respectively. The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, enacted on December 17, 2010, retroactively extended the Research and Experimentation Credits which had lapsed on December 31, 2009 that resulted in the Company recognizing a $3.0 million benefit net of uncertainties. During the three months ended June 30, 2011, the Company recognized a loss upon the liquidation of a foreign entity resulting in a tax benefit of $3.3 million, net of uncertainties.

The Company is currently at Appeals Division of the U.S. Internal Revenue Service for fiscal 2006 and 2007 and under examination for fiscal 2008 and 2009. The Company anticipates that the Appeals process will be concluded within the next 12 months; however, based on the status of the process, it is not possible to estimate the impact of the conclusion of such appeal on the Company’s unrecognized tax benefits.

As discussed in Note 13, the Company terminated its U.S. deferred compensation plan effective in December 2009 and distributed the plan balances to plan participants in December 2010. Distributions valued at $223.0 million were made to plan participants, which resulted in taxable earnings to the participants and a tax-deductible expense to the Company. As a result of the distribution, the Company recorded a $89.2 million increase to its income taxes receivable, a $30.9 million reduction in its deferred tax asset and a $58.3 million increase to additional paid in capital. The increase in additional paid in capital reflects the tax benefits resulting from income tax deductions in excess of recognized compensation expense.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Subparagraph (SX 210.4-08.(h))
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-Topic 740
-SubTopic 10
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-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Earnings Per Share

9 Months Ended

Jun. 30, 2011

Earnings Per Share

Earnings Per Share

12. Earnings Per Share

Basic earnings per share (EPS) excludes dilution and is computed by dividing net income available for common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income attributable to AECOM by the weighted average number of common shares outstanding and potential common stock equivalent shares for the period. The Company includes as potential common stock equivalent shares the weighted average dilutive effects of outstanding share-based payment awards using the treasury stock method.

The following table sets forth a reconciliation of the denominators for basic and diluted EPS:

	Three Months Ended		Nine Months Ended
	June 30, 2011	June 30, 2010	June 30, 2011	June 30, 2010
	(in millions)
Denominator for basic earnings per share	117.9	114.5	117.7	113.8
Potential common shares:
Stock options, other	1.0	1.1	1.1	1.3
Denominator for diluted earnings per share	118.9	115.6	118.8	115.1

The Company excludes stock options from the computation of diluted EPS when the option’s price is greater than the average market price of the Company’s common shares. The Company also would exclude common stock equivalent shares from the computation in loss periods as their effect would be anti-dilutive. For the nine months ended June 30, 2011 and 2010, no share-based payment awards were excluded from the calculation of potential common shares because they were considered anti-dilutive.

Other Financial Information

9 Months Ended

Jun. 30, 2011

Other Financial Information

Other Financial Information

13. Other Financial Information

Accrued expenses consist of the following:

	June 30, 2011		September 30, 2010
	(in millions)
Accrued salaries and benefits	$	412.0	$	363.7
Accrued contract costs	342.2		381.1
Deferred compensation plan liability	—		88.8
Other accrued expenses	73.7		69.2
	$	827.9	$	902.8

Accrued contract costs above include balances related to professional liability accruals of $118.4 million and $108.6 million as of June 30, 2011 and September 30, 2010, respectively. Other accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees.

Deferred Compensation Plan Termination

In December 2009, the Company elected to terminate its U.S. deferred compensation plan. In accordance with tax code requirements, deferred compensation plan account balances were distributed to all participants in December 2010. As a result, substantially all of the Company’s deferred compensation plan liability accrued as of September 30, 2010 included in the above table and 5.2 million outstanding stock units were settled in December 2010. The Company settled these stock units by issuing shares of common stock, which resulted in taxable earnings to the plan participants. As such, the Company repurchased 1.7 million shares for $48.6 million to satisfy participants’ minimum statutory tax withholdings.

At September 30, 2010, $67.2 million in investments were held in a rabbi trust to fund the deferred compensation plan liability. In December 2010, the Company borrowed $59.3 million against the balance of these investments to partially fund the distribution of the liability portion of the deferred compensation plan. The loan was presented as an offset to the investment balance as of December 31, 2010 and March 31, 2011. During the quarter ended June 30, 2011, the $67.2 million in investments held in the rabbi trust were sold and primarily used to repay the $59.3 million loan.

Other long-term liabilities consist of the following:

	June 30, 2011		September 30, 2010
	(in millions)
Pension liabilities (Note 7)	$	161.0	$	164.2
Reserve for uncertain tax positions	55.8		72.1
Other	150.0		101.2
	$	366.8	$	337.5

The components of accumulated other comprehensive loss are as follows:

	June 30, 2011			September 30, 2010
	(in millions)
Foreign currency translation adjustment	$	80.7		$	(5.5	)
Defined benefit minimum pension liability adjustment, net of tax	(133.2		)	(142.0		)
	$	(52.5	)	$	(147.5	)

Commitments and Contingencies

9 Months Ended

Jun. 30, 2011

Commitments and Contingencies

Commitments and Contingencies

14. Commitments and Contingencies

The Company records amounts representing its estimated liabilities relating to claims, guarantees, litigation, audits and investigations. The Company relies in part on qualified actuaries to assist it in determining the level of reserves to establish for insurance-related claims that are known and have been asserted against it, and for insurance-related claims that are believed to have been incurred based on actuarial analysis, but have not yet been reported to the Company’s claims administrators as of the respective balance sheet dates. The Company includes any adjustments to such insurance reserves in its consolidated results of operations.

The Company is a defendant in various lawsuits arising in the normal course of business. In the opinion of management, the ultimate resolution of these matters will not have a material adverse effect on its consolidated balance sheet or statements of income or cash flows.

In some instances, the Company guarantees that a project, when complete, will achieve specified performance standards. If the project subsequently fails to meet guaranteed performance standards, the Company may either incur significant additional costs or be held responsible for the costs incurred by the client to achieve the required performance standards. At June 30, 2011, the Company was contingently liable in the amount of approximately $220.4 million under standby letters of credit issued primarily in connection with general and professional liability insurance programs and for payment and performance guarantees.

In the ordinary course of business, the Company enters into various agreements providing financial or performance assurances to clients on behalf of certain unconsolidated partnerships, joint ventures and other jointly executed contracts. These agreements are entered into primarily to support the project execution commitments of these entities. The guarantees have various expiration dates. The maximum potential payment amount of an outstanding performance guarantee is the remaining cost of work to be performed by or on behalf of third parties. Generally, under joint venture arrangements, if a partner is financially unable to complete its share of the contract, the other partner(s) will be required to complete those activities. The Company generally only enters into joint venture arrangements with partners who are reputable, financially sound and who carry appropriate levels of surety bonds for the project in order to adequately assure completion of their assignments. The Company does not expect that these guarantees will have a material adverse effect on its consolidated balance sheet or statements of income or cash flows.

Combat Support Associates Joint Venture—Kuwait Labor Law Matter

On March 24, 2010, the U.S. Defense Contract Audit Agency (DCAA) issued a DCAA Form 1 questioning costs incurred during fiscal 2007 by Combat Support Associates (CSA), a consolidated joint venture that includes AECOM Government Services, Inc., in the performance of a U.S. Government contract in Kuwait. The costs in question, which have been recognized as revenue on an accrual basis over the life of the contract, were incurred in paying Service Terminal Indemnity (STI) to CSA’s employees at the end of their employment agreements. The DCAA questioned the reasonableness and allowability of the payments on the basis that CSA allegedly paid more than the amount required by the Kuwait Labor Law. As a result of the issuance of the DCAA Form 1, the U.S. Government withheld approximately $18 million from payments on current year billings pending final resolution of the questioned costs.

CSA has requested that the U.S. Government contracting officer make a final determination that the costs are proper under the contract. If the contracting officer declines to overrule the DCAA Form 1, CSA intends to utilize all proper avenues to defend against the Government’s claim, including appeals processes.

The Company believes, based upon advice of Kuwaiti legal counsel, that CSA has been in compliance with STI requirements of Kuwait labor laws. Therefore, the Company presently believes that, if required, CSA would be successful in obtaining a favorable determination of this matter. However, if the DCAA Form 1 is not overruled and subsequent appeals were unsuccessful, the decision could have a material adverse effect on the Company’s results of operations.

Libyan Project

Due to the recent civil unrest in Libya, in February 2011, the Company ceased providing services as the program manager for the Libya Housing and Infrastructure Board’s program to modernize the country’s infrastructure. The Company cannot currently determine when or if it will resume services. This business disruption resulted in a net expense of $10.0 million for the three months ended March 31, 2011, primarily comprised of demobilization and shutdown costs, certain asset write-downs and the reversal of certain previously recorded liabilities. As of June 30, 2011, $30.7 million of liabilities related to this project are included in accompanying consolidated balance sheet. The liabilities consist primarily of income taxes payable to Libyan authorities and trade accounts payable.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 210
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-Paragraph 1
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Reportable Segments

9 Months Ended

Jun. 30, 2011

Reportable Segments

Reportable Segments

15. Reportable Segments

The Company’s operations are organized into two reportable segments: Professional Technical Services (PTS) and Management Support Services (MSS). The Company’s PTS reportable segment delivers planning, consulting, architectural and engineering design, and program and construction management services to commercial and government clients worldwide. The Company’s MSS reportable segment provides program and facilities management and maintenance, training, logistics, consulting, and technical assistance and systems integration services, primarily for agencies of the U.S. government. These reportable segments are organized by the types of services provided, the differing specialized needs of the respective clients, and how the Company manages its business. The Company has aggregated various operating segments into its PTS reportable segment based on their similar characteristics, including similar long-term financial performance, the nature of services provided, internal processes for delivering those services, and types of customers.

Management internally analyzes the results of its operations using several non-GAAP measures. A significant portion of the Company’s revenues relates to services provided by subcontractors and other non-employees that it categorizes as other direct costs. Other direct costs are segregated from cost of revenues resulting in revenue, net of other direct costs, which is a measure of work performed by Company employees. The Company has included information on revenue, net of other direct costs, as it believes that it is useful to view its revenue exclusive of costs associated with external service providers.

The following tables set forth summarized financial information concerning the Company’s reportable segments:

Reportable Segments:	Professional Technical Services			Management Support Services			Corporate			Total
	(in millions)
Three Months Ended June 30, 2011:
Revenue	$	1,772.8		$	273.9		$	—		2,046.7
Revenue, net of other direct costs(1)	1,169.8			144.3			—			1,314.1
Gross profit	110.3			10.9			—			121.2
Equity in earnings of joint ventures	4.3			8.0			—			12.3
General and administrative expenses	—			—			23.5			23.5
Operating income	114.6			18.9			(23.5		)	110.0

Gross profit as a % of revenue	6.2		%	4.0		%	—			5.9		%
Gross profit as a % of revenue, net of other direct costs(1)	9.4		%	7.6		%	—			9.2		%

Three Months Ended June 30, 2010:
Revenue	$	1,337.8		$	297.3		$	—		$	1,635.1
Revenue, net of other direct costs(1)	965.1			97.6			—			1,062.7
Gross profit	105.9			9.1			—			115.0
Equity in earnings of joint ventures	2.2			3.8			—			6.0
General and administrative expenses	—			—			28.3			28.3
Operating income	108.1			12.9			(28.3		)	92.7

Gross profit as a % of revenue	7.9		%	3.1		%	—			7.0		%
Gross profit as a % of revenue, net of other direct costs(1)	11.0		%	9.3		%	—			10.8		%

Reportable Segments:	Professional Technical Services			Management Support Services			Corporate			Total
	(in millions)
Nine Months Ended June 30, 2011:
Revenue	$	4,994.2		$	925.1		$	—		$	5,919.3
Revenue, net of other direct costs(1)	3,399.3			422.0			—			3,821.3
Gross profit	287.6			38.7			—			326.3
Equity in earnings of joint ventures	10.4			21.3			—			31.7
General and administrative expenses	—			—			70.4			70.4
Operating income	298.0			60.0			(70.4		)	287.6

Gross profit as a % of revenue	5.8		%	4.2		%	—			5.5		%
Gross profit as a % of revenue, net of other direct costs(1)	8.5		%	9.2		%	—			8.5		%

Nine Months Ended June 30, 2010:
Revenue	$	3,859.2		$	857.9		$	—		$	4,717.1
Revenue, net of other direct costs(1)	2,815.0			261.9			—			3,076.9
Gross profit	273.0			32.9			—			305.9
Equity in earnings of joint ventures	6.5			7.3			—			13.8
General and administrative expenses	—			—			78.1			78.1
Operating income	279.5			40.2			(78.1		)	241.6

Gross profit as a % of revenue	7.1		%	3.8		%	—			6.5		%
Gross profit as a % of revenue, net of other direct costs(1)	9.7		%	12.6		%	—			9.9		%

(1) Non-GAAP measure.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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+ Details

Subsequent Events

9 Months Ended

Jun. 30, 2011

Subsequent Events

Subsequent Events

16. Subsequent Events

In July 2011, the Company amended and restated its unsecured revolving credit facility, which expires in July 2016, increasing its available borrowing capacity to $1.05 billion from $600 million. The Company may, at its option, also increase bank commitments up to an additional $100 million, subject to receipt of additional lending commitments for such amount. For additional detail regarding the Company’s amended and restated unsecured revolving credit facility, see the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on July 26, 2011.

Business Acquisitions, Goodwill and Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2011

Business Acquisitions, Goodwill and Intangible Assets

Changes in the carrying value of goodwill by reporting segment

	September 30, 2010		Post- Acquisition Adjustments			Foreign Exchange Impact		Acquired		June 30, 2011
	(in millions)
Reporting Unit
Professional Technical Services	$	1,355.0	$	(1.3	)	$	26.6	$	398.4	$	1,778.7
Management Support Services	335.4		6.4			—		—		341.8
Total	$	1,690.4	$	5.1		$	26.6	$	398.4	$	2,120.5

	September 30, 2009		Post- Acquisition Adjustments			Foreign Exchange Impact			Acquired		June 30, 2010
	(in millions)
Reporting Unit
Professional Technical Services	$	1,060.1	$	(2.0	)	$	(3.6	)	$	69.4	$	1,123.9
Management Support Services	2.8		—			—			21.9		24.7
Total	$	1,062.9	$	(2.0	)	$	(3.6	)	$	91.3	$	1,148.6

Gross amounts and accumulated amortization of acquired identifiable intangible assets with finite useful lives

	June 30, 2011							September 30, 2010
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period
	(in millions)														(years)
Backlog	$	93.1	$	(76.5	)	$	16.6	$	80.7	$	(65.5	)	$	15.2	1 – 5
Customer relationships	143.4		(36.0		)	107.4		114.0		(24.6		)	89.4		10
Trademark / tradename	7.4		(3.0		)	4.4		4.2		(0.2		)	4.0		2
Total	$	243.9	$	(115.5	)	$	128.4	$	198.9	$	(90.3	)	$	108.6

Estimated amortization expense of existing intangible assets for the remainder of the fiscal 2011 and for the succeeding years

Fiscal Year	(in millions)
2011 (three months remaining)	$	8.4
2012	24.2
2013	17.7
2014	16.7
2015	15.5
Thereafter	45.9
Total	$	128.4

- Definition

Tabular disclosure of goodwill by reportable segment and in total. Disclosure details may include, but are not limited to, the carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written-off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill.

+ References + Details

Accrued Facility Costs (Tables)

9 Months Ended

Jun. 30, 2011

Accrued Facility Costs

Reconciliation of the restructuring reserve balance in the Company's Professional Technical Services segment

Accrual, beginning of the period	$	15.8
Paid during the period	(9.3		)
Accrual, end of the period	$	6.5

Accounts Receivable-Net (Tables)

9 Months Ended

Jun. 30, 2011

Accounts Receivable-Net

Schedule of net accounts receivable

	June 30, 2011			September 30, 2010
	(in millions)
Billed	$	1,270.7		$	1,223.0
Unbilled	1,227.2			956.3
Contract retentions	100.9			89.7
Total accounts receivable—gross	2,598.8			2,269.0
Allowance for doubtful accounts	(124.8		)	(98.8		)
Total accounts receivable—net	$	2,474.0		$	2,170.2

Joint Ventures and Variable Interest Entities (Tables)

9 Months Ended

Jun. 30, 2011

Joint Ventures and Variable Interest Entities

Summary of unaudited financial information of the consolidated joint ventures

	June 30, 2011		September 30, 2010
	(in millions)
Current assets	$	254.6	$	259.6
Non-current assets	0.1		—
Total assets	$	254.7	$	259.6

Current liabilities	$	67.1	$	80.2
Non-current liabilities	—		—
Total liabilities	67.1		80.2

Total AECOM equity	132.7		130.9
Noncontrolling interests	54.9		48.5
Total owners’ equity	187.6		179.4
Total liabilities and owners’ equity	$	254.7	$	259.6

Summary of unaudited financial information of the unconsolidated joint ventures

	June 30, 2011		September 30, 2010
	(in millions)
Current assets	$	479.0	$	393.7
Non-current assets	47.5		6.1
Total assets	$	526.5	$	399.8

Current liabilities	$	337.3	$	319.8
Non-current liabilities	3.8		4.5
Total liabilities	341.1		324.3

Joint ventures’ equity	185.4		75.5
Total liabilities and joint ventures’ equity	$	526.5	$	399.8

AECOM’s investment in joint ventures	$	83.7	$	53.2

	Nine Months Ended
	June 30, 2011		June 30, 2010
	(in millions)
Total revenues	$	1,351.3	$	1,224.0
Cost of revenues	1,278.4		1,110.7

AECOM’s equity in earnings of unconsolidated joint ventures:
Pass through joint ventures	$	3.1	$	3.2
Other joint ventures	28.6		10.6
Total	$	31.7	$	13.8

Disclosures About Pension Benefit Obligations (Tables)

9 Months Ended

Jun. 30, 2011

Disclosures About Pension Benefit Obligations

Components of net periodic benefit cost for the Company's pension plans

	Three Months Ended												Nine Months Ended
	June 30, 2011						June 30, 2010						June 30, 2011						June 30, 2010
	U.S.			Int’l			U.S.			Int’l			U.S.			Int’l			U.S.			Int’l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	—		$	0.9		$	—		$	0.9		$	—		$	3.1		$	—		$	3.5
Interest cost on projected benefit obligation	2.0			6.9			2.0			5.1			6.2			20.2			6.0			15.9
Expected return on plan assets	(2.0		)	(7.2		)	(2.0		)	(5.7		)	(6.1		)	(20.7		)	(6.0		)	(17.7		)
Amortization of prior service costs	—			—			—			—			—			(0.2		)	—			(0.2		)
Amortization of net loss	0.7			0.5			0.3			0.6			1.9			2.1			1.0			1.8
Curtailment (gain) / loss recognized	—			—			—			—			—			(4.2		)	(1.9		)	—
Net periodic (benefit) cost	$	0.7		$	1.1		$	0.3		$	0.9		$	2.0		$	0.3		$	(0.9	)	$	3.3

Debt (Tables)

9 Months Ended

Jun. 30, 2011

Debt

Schedule of debt

	June 30, 2011			September 30, 2010
	(in millions)
Unsecured term credit agreements	$	600.0		$	609.1
Unsecured senior notes	252.8			250.5
Unsecured revolving credit facility	271.3			26.5
Notes secured by real properties	25.4			25.9
Other debt	46.5			19.1
Total debt	1,196.0			931.1
Less: Current portion of debt and short-term borrowings	(30.6		)	(16.4		)
Long-term debt, less current portion	$	1,165.4		$	914.7

Schedule of maturities of debt

Fiscal Year
2011 (three months remaining)	$	20.8
2012	313.4
2013	123.4
2014	452.6
2015	2.2
Thereafter	283.6
Total	$	1,196.0

Fair Value Measurements (Tables)

9 Months Ended

Jun. 30, 2011

Fair Value Measurements

Non-pension financial assets and liabilities measured at fair value on a recurring basis

	June 30, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)

U.S. government security (1)	$	2.3	$	2.3	$	—
Corporate notes and bonds (1)	0.5		0.5		—
Total assets	$	2.8	$	2.8	$	—

	September 30, 2010		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)

U.S. government security (1)	$	9.2	$	9.2	$	—
Corporate notes and bonds (1)	2.3		2.3		—
Total assets	$	11.5	$	11.5	$	—

Deferred compensation plan liabilities (2)	$	88.8	$	—	$	88.8
Total liabilities	$	88.8	$	—	$	88.8

(1)	Corporate bonds and US government bonds are valued using quoted market prices.
(2)	For additional information about the Company’s deferred compensation plan, refer to Note 18 to the Consolidated Financial Statements in the Company’s 2010 Form 10-K and Note 13 herein.

Share-based Payment (Tables)

9 Months Ended

Jun. 30, 2011

Share-based Payment

Weighted average assumptions used to determine fair value of options granted

	Three Months Ended				Nine Months Ended
	June 30, 2011		June 30, 2010		June 30, 2011		June 30, 2010
Dividend yield	—		—		—		—
Expected volatility	38.6	%	39.9	%	38.6	%	39.9	%
Risk-free interest rate	1.5	%	1.6	%	1.5	%	1.6	%
Term (in years)	4.5		4.5		4.5		4.5

Schedule of stock option activity

	2011				2010
	Shares of stock under options		Weighted average exercise price		Shares of stock under options		Weighted average exercise price
	(in millions)				(in millions)
Outstanding at September 30	3.1		$	19.09	3.8		$	16.36
Options granted	0.4		27.65		0.4		24.93
Options exercised	(0.5	)	12.29		(0.9	)	10.58
Options forfeited or expired	—		23.28		—		22.19
Outstanding at June 30	3.0		21.30		3.2		18.97

Vested and expected to vest in the future as of June 30	2.9		$	21.18	3.1		$	18.80

Earnings Per Share (Tables)

9 Months Ended

Jun. 30, 2011

Earnings Per Share

Reconciliation of the denominators for basic and diluted EPS

	Three Months Ended		Nine Months Ended
	June 30, 2011	June 30, 2010	June 30, 2011	June 30, 2010
	(in millions)
Denominator for basic earnings per share	117.9	114.5	117.7	113.8
Potential common shares:
Stock options, other	1.0	1.1	1.1	1.3
Denominator for diluted earnings per share	118.9	115.6	118.8	115.1

Other Financial Information (Tables)

9 Months Ended

Jun. 30, 2011

Other Financial Information

Schedule of accrued expenses

	June 30, 2011		September 30, 2010
	(in millions)
Accrued salaries and benefits	$	412.0	$	363.7
Accrued contract costs	342.2		381.1
Deferred compensation plan liability	—		88.8
Other accrued expenses	73.7		69.2
	$	827.9	$	902.8

Schedule of other long-term liabilities

	June 30, 2011		September 30, 2010
	(in millions)
Pension liabilities (Note 7)	$	161.0	$	164.2
Reserve for uncertain tax positions	55.8		72.1
Other	150.0		101.2
	$	366.8	$	337.5

Components of accumulated other comprehensive loss

	June 30, 2011			September 30, 2010
	(in millions)
Foreign currency translation adjustment	$	80.7		$	(5.5	)
Defined benefit minimum pension liability adjustment, net of tax	(133.2		)	(142.0		)
	$	(52.5	)	$	(147.5	)

Reportable Segments (Tables)

9 Months Ended

Jun. 30, 2011

Reportable Segments

Summarized financial information concerning the Company's reportable segments

Reportable Segments:	Professional Technical Services			Management Support Services			Corporate			Total
	(in millions)
Three Months Ended June 30, 2011:
Revenue	$	1,772.8		$	273.9		$	—		2,046.7
Revenue, net of other direct costs(1)	1,169.8			144.3			—			1,314.1
Gross profit	110.3			10.9			—			121.2
Equity in earnings of joint ventures	4.3			8.0			—			12.3
General and administrative expenses	—			—			23.5			23.5
Operating income	114.6			18.9			(23.5		)	110.0

Gross profit as a % of revenue	6.2		%	4.0		%	—			5.9		%
Gross profit as a % of revenue, net of other direct costs(1)	9.4		%	7.6		%	—			9.2		%

Three Months Ended June 30, 2010:
Revenue	$	1,337.8		$	297.3		$	—		$	1,635.1
Revenue, net of other direct costs(1)	965.1			97.6			—			1,062.7
Gross profit	105.9			9.1			—			115.0
Equity in earnings of joint ventures	2.2			3.8			—			6.0
General and administrative expenses	—			—			28.3			28.3
Operating income	108.1			12.9			(28.3		)	92.7

Gross profit as a % of revenue	7.9		%	3.1		%	—			7.0		%
Gross profit as a % of revenue, net of other direct costs(1)	11.0		%	9.3		%	—			10.8		%

Reportable Segments:	Professional Technical Services			Management Support Services			Corporate			Total
	(in millions)
Nine Months Ended June 30, 2011:
Revenue	$	4,994.2		$	925.1		$	—		$	5,919.3
Revenue, net of other direct costs(1)	3,399.3			422.0			—			3,821.3
Gross profit	287.6			38.7			—			326.3
Equity in earnings of joint ventures	10.4			21.3			—			31.7
General and administrative expenses	—			—			70.4			70.4
Operating income	298.0			60.0			(70.4		)	287.6

Gross profit as a % of revenue	5.8		%	4.2		%	—			5.5		%
Gross profit as a % of revenue, net of other direct costs(1)	8.5		%	9.2		%	—			8.5		%

Nine Months Ended June 30, 2010:
Revenue	$	3,859.2		$	857.9		$	—		$	4,717.1
Revenue, net of other direct costs(1)	2,815.0			261.9			—			3,076.9
Gross profit	273.0			32.9			—			305.9
Equity in earnings of joint ventures	6.5			7.3			—			13.8
General and administrative expenses	—			—			78.1			78.1
Operating income	279.5			40.2			(78.1		)	241.6

Gross profit as a % of revenue	7.1		%	3.8		%	—			6.5		%
Gross profit as a % of revenue, net of other direct costs(1)	9.7		%	12.6		%	—			9.9		%

(1) Non-GAAP measure.

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Basis of Presentation (Details)	9 Months Ended
Basis of Presentation (Details)	Jun. 30, 2011
Basis of Presentation
Minimum number of weeks in a fiscal year (in weeks)	52
Maximum number of weeks in a fiscal year (in weeks)	53

Business Acquisitions, Goodwill and Intangible Assets (Details) $ in Thousands	9 Months Ended
	Jun. 30, 2011 USD ($)	Jun. 30, 2010 USD ($)
Business Acquisitions, Goodwill and Intangible Assets
Number of business acquisitions	6
Acquisition consideration paid in cash	$ 366,000
Acquisition consideration paid in company stock	$ 68,500
Number of global cost and project management consultancy firms acquired	4
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	$ 1,690,386	$ 1,062,900
Post-Acquisition Adjustments	5,100	(2,000)
Foreign Exchange Impact	26,600	(3,600)
Acquired	398,400	91,300
Goodwill at the end of the period	2,120,527	1,148,600
Professional Technical Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	1,355,000	1,060,100
Post-Acquisition Adjustments	(1,300)	(2,000)
Foreign Exchange Impact	26,600	(3,600)
Acquired	398,400	69,400
Goodwill at the end of the period	1,778,700	1,123,900
Management Support Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	335,400	2,800
Post-Acquisition Adjustments	6,400
Acquired		21,900
Goodwill at the end of the period	$ 341,800	$ 24,700

Business Acquisitions, Goodwill and Intangible Assets (Details 2) $ in Thousands	9 Months Ended
	Jun. 30, 2011 USD ($)	Jun. 30, 2010 USD ($)	Sep. 30, 2010 USD ($)
Gross amounts and accumulated amortization of acquired identifiable intangible assets
Gross Amount	$ 243,900		$ 198,900
Accumulated Amortization	(115,500)		(90,300)
Intangible Assets, Net	$ 128,386		108,645
Maximum period to determine final value of identifiable intangible assets (in months)	12
Amortization of acquired intangible assets	$ 25,200	$ 14,500
Estimated amortization expense of existing intangible assets for the remainder of fiscal 2011 and the succeeding years
2011 (three months remaining)	8,400
2012	24,200
2013	17,700
2014	16,700
2015	15,500
Thereafter	45,900
Total	128,400
Amortization of acquired intangible assets included within equity in earnings of joint ventures	2,800
Estimated amortization expense of acquired intangible assets for the remainder of fiscal 2011, included within equity in earnings of joint ventures	300
Backlog
Gross amounts and accumulated amortization of acquired identifiable intangible assets
Gross Amount	93,100		80,700
Accumulated Amortization	(76,500)		(65,500)
Intangible Assets, Net	$ 16,600		15,200
Amortization period, low end of the range (in years)	1
Amortization period, high end of the range (in years)	5
Customer relationships
Gross amounts and accumulated amortization of acquired identifiable intangible assets
Gross Amount	$ 143,400		114,000
Accumulated Amortization	(36,000)		(24,600)
Intangible Assets, Net	$ 107,400		89,400
Amortization Period (in years)	10
Trademark / tradename
Gross amounts and accumulated amortization of acquired identifiable intangible assets
Gross Amount	$ 7,400		4,200
Accumulated Amortization	(3,000)		(200)
Intangible Assets, Net	$ 4,400		$ 4,000
Amortization Period (in years)	2

Accrued Facility Costs (Details) - Facility Costs - Professional Technical Services $ in Millions	9 Months Ended
	Jun. 30, 2011 USD ($)
Restructuring costs
Period over which accrued facility costs are expected to be paid (in years)	4
Reconciliation of the restructuring reserve balance
Accrual, beginning of the period	$ 15.8
Paid during the period	(9.3)
Accrual, end of the period	$ 6.5

Accounts Receivable-Net (Details) $ in Thousands	9 Months Ended	12 Months Ended
Accounts Receivable-Net (Details) $ in Thousands	Jun. 30, 2011 USD ($)	Sep. 30, 2010 USD ($)
Accounts Receivable-Net
Billed	$ 1,270,700	$ 1,223,000
Unbilled	1,227,200	956,300
Contract retentions	100,900	89,700
Total accounts receivable-gross	2,598,800	2,269,000
Allowance for doubtful accounts	(124,800)	(98,800)
Total accounts receivable -net	$ 2,474,039	$ 2,170,188
Period in which unbilled receivables are expected to be billed and collected (in months)	12	12
Minimum percentage of accounts receivable accounted for by no single client, other than the U.S. government (as a percent)	10.00%	10.00%

Joint Ventures and Variable Interest Entities (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Jun. 30, 2011 USD ($)	Jun. 30, 2010 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2010 USD ($)	Sep. 30, 2010 USD ($)
Joint Ventures and Variable Interest Entities
Minimum number of partners required to form joint ventures	2		2
Financial information
Current assets	$ 3,092,385		$ 3,092,385		$ 2,946,499
TOTAL ASSETS	5,886,631		5,886,631		5,242,909
Current liabilities	1,818,233		1,818,233		1,852,260
TOTAL LIABILITIES	3,350,405		3,350,405		3,104,440
TOTAL AECOM STOCKHOLDERS' EQUITY	2,481,310		2,481,310		2,090,012
Noncontrolling interests	54,916		54,916		48,457
TOTAL STOCKHOLDERS' EQUITY	2,536,226		2,536,226		2,138,469
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,886,631		5,886,631		5,242,909
AECOM's investment in joint ventures	83,655		83,655		53,235
Joint ventures':
Total revenues	2,046,725	$ 1,635,183	5,919,329	$ 4,717,133
Cost of revenues	1,925,486	1,520,118	5,593,020	4,411,196
AECOM's equity in earnings of unconsolidated joint ventures:
Total	12,248	$ 5,941	31,675	13,770
Consolidated joint ventures
Financial information
Current assets	254,600		254,600		259,600
Non-current assets	100		100
TOTAL ASSETS	254,700		254,700		259,600
Current liabilities	67,100		67,100		80,200
TOTAL LIABILITIES	67,100		67,100		80,200
TOTAL AECOM STOCKHOLDERS' EQUITY	132,700		132,700		130,900
Noncontrolling interests	54,900		54,900		48,500
TOTAL STOCKHOLDERS' EQUITY	187,600		187,600		179,400
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	254,700		254,700		259,600
Joint ventures':
Total revenues			461,400	594,600
Unconsolidated joint ventures
Financial information
Current assets	479,000		479,000		393,700
Non-current assets	47,500		47,500		6,100
TOTAL ASSETS	526,500		526,500		399,800
Current liabilities	337,300		337,300		319,800
Non-current liabilities	3,800		3,800		4,500
TOTAL LIABILITIES	341,100		341,100		324,300
TOTAL STOCKHOLDERS' EQUITY	185,400		185,400		75,500
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	526,500		526,500		399,800
AECOM's investment in joint ventures	$ 83,700		83,700		$ 53,200
Joint ventures':
Total revenues			1,351,300	1,224,000
Cost of revenues			1,278,400	1,110,700
AECOM's equity in earnings of unconsolidated joint ventures:
Pass through joint ventures			3,100	3,200
Other joint ventures			28,600	10,600
Total			$ 31,700	$ 13,800

Disclosures About Pension Benefit Obligations (Details) - USD ($) $ in Millions	3 Months Ended				9 Months Ended
	Jun. 30, 2011	Mar. 31, 2011	Jun. 30, 2010	Dec. 31, 2009	Jun. 30, 2011	Jun. 30, 2010	Sep. 30, 2010
Components of net periodic (benefit) cost:
Net pension liabilities included in other long-term liabilities	$ 161.0				$ 161.0		$ 164.2
U.S.
Components of net periodic (benefit) cost:
Interest cost on projected benefit obligation	2.0		$ 2.0		6.2	$ 6.0
Expected return on plan assets	(2.0)		(2.0)		(6.1)	(6.0)
Amortization of net loss	0.7		0.3		1.9	1.0
Curtailment (gain) / loss recognized				$ (1.9)		(1.9)
Net periodic (benefit) cost	0.7		0.3		2.0	(0.9)
Employer contributions					17.0
Expected remaining scheduled annual employer contributions for the current fiscal year	1.3				1.3
Int'l
Components of net periodic (benefit) cost:
Service costs	0.9		0.9		3.1	3.5
Interest cost on projected benefit obligation	6.9		5.1		20.2	15.9
Expected return on plan assets	(7.2)		(5.7)		(20.7)	(17.7)
Amortization of prior service costs					(0.2)	(0.2)
Amortization of net loss	0.5		0.6		2.1	1.8
Curtailment (gain) / loss recognized		$ (4.2)			(4.2)
Net periodic (benefit) cost	1.1		$ 0.9		0.3	$ 3.3
Employer contributions					13.0
Expected remaining scheduled annual employer contributions for the current fiscal year	$ 6.0				$ 6.0

Debt (Details) $ in Thousands	1 Months Ended	9 Months Ended		12 Months Ended
Debt (Details) $ in Thousands	Jul. 31, 2010 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2010	Sep. 30, 2006 USD ($)	Sep. 30, 2010 USD ($)
Debt
Total debt		$ 1,196,000			$ 931,100
Less: Current portion of debt and short-term borrowings		(30,600)			(16,400)
Long-term debt, less current portion		1,165,363			914,686
Scheduled maturities of debt:
2011 (three months remaining)		20,800
2012		313,400
2013		123,400
2014		452,600
2015		2,200
Thereafter		283,600
Total debt		1,196,000			931,100
Debt agreements
Actual net worth of the entity		2,481,310			2,090,012
Unsecured term credit agreements
Debt
Total debt		600,000			609,100
Scheduled maturities of debt:
Total debt		$ 600,000			609,100
Debt agreements
Actual consolidated leverage ratio		2.2
Maximum consolidated leverage ratio		3.0
Unsecured term credit agreements in September 2010
Debt agreements
Face amount of debt instrument					600,000
Additional borrowings available at the entity's request		$ 100,000
Average interest rate (as a percent)		3.10%
Unsecured term credit agreements in September 2010 \| Base rate
Debt agreements
Interest rate, basis spread, low end of range (as a percent)		1.00%
Interest rate, basis spread, high end of range (as a percent)		2.25%
Unsecured term credit agreements in September 2010 \| Eurodollar rate
Debt agreements
Interest rate, basis spread, low end of range (as a percent)		2.00%
Interest rate, basis spread, high end of range (as a percent)		3.25%
Unsecured term credit agreements in September 2006
Debt
Total debt		$ 0			9,100
Scheduled maturities of debt:
Total debt		$ 0			9,100
Debt agreements
Face amount of debt instrument				$ 65,000
Federal income tax rate on repatriated foreign earnings under Section 965 of the American Jobs Creation Act (as a percent)				5.25%
Term of debt instrument (in years)				5
Number of subsidiary borrowers under the unsecured term credit agreement		4
Number of subsidiary guarantors under the unsecured term credit agreement		1
Unsecured senior notes
Debt
Total debt		$ 252,800			250,500
Scheduled maturities of debt:
Total debt		$ 252,800			250,500
Debt agreements
Face amount of debt instrument	$ 300,000
Proceeds from sale of senior notes	249,800
Minimum number of subsidiary guarantees for obligations under the notes		1
Minimum net worth threshold, base amount		$ 1,200,000
Minimum net worth threshold, percentage of the consolidated net income for each fiscal quarter commencing with the specified period (as a percent)		40.00%
Actual net worth of the entity		$ 2,500,000
Minimum net worth threshold		$ 1,300,000
5.43% Senior Notes, Series A, due July 2020
Debt agreements
Face amount of debt instrument	175,000
Interest rate (as a percent)		5.43%
1.00% Senior Discount Notes, Series B, due July 2022
Debt
Total debt		$ 77,800
Scheduled maturities of debt:
Total debt		$ 77,800
Debt agreements
Face amount of debt instrument	$ 125,000
Coupon rate (as a percent)		1.00%
Effective interest rate (as a percent)		5.62%
Unsecured revolving credit facility
Debt
Total debt		$ 271,300			26,500
Scheduled maturities of debt:
Total debt		271,300			26,500
Debt agreements
Current borrowing capacity under the credit facility		600,000			600,000
Maximum borrowing capacity under the credit facility subject to lender approval		$ 750,000
Percentage of commitment fee, low end of range (as a percent)		0.10%
Percentage of commitment fee, high end of range (as a percent)		0.25%
Outstanding standby letters of credit		$ 35,400			31,500
Remaining borrowing capacity under the credit facility		$ 293,300
Actual consolidated leverage ratio		2.2
Maximum consolidated leverage ratio		3.0
Average effective interest rate on borrowings under the revolving credit facility, including the effects of swaps (as a percent)		1.40%	2.90%
Unsecured credit facilities to cover periodic overdrafts and letters of credit		$ 750,000
Unsecured credit facilities utilized for outstanding letters of credit		$ 35,400			31,500
Unsecured revolving credit facility \| Federal funds rate
Debt agreements
Interest rate, basis spread (as a percent)		0.50%
Unsecured revolving credit facility \| LIBOR
Debt agreements
Interest rate, basis spread, low end of range (as a percent)		0.50%
Interest rate, basis spread, high end of range (as a percent)		1.38%
Notes secured by real properties
Debt
Total debt		$ 25,400			25,900
Scheduled maturities of debt:
Total debt		$ 25,400			25,900
Debt agreements
Interest rate (as a percent)		6.04%
Other debt
Debt
Total debt		$ 46,500			19,100
Scheduled maturities of debt:
Total debt		46,500			$ 19,100
Debt agreements
Maximum borrowing capacity under the credit facility subject to lender approval		268,100
Outstanding standby letters of credit		185,000
Unsecured credit facilities to cover periodic overdrafts and letters of credit		268,100
Unsecured credit facilities utilized for outstanding letters of credit		$ 185,000

Fair Value Measurements (Details) - Recurring basis - USD ($) $ in Millions	Jun. 30, 2011	Sep. 30, 2010
Fair value
Non-pension financial assets and liabilities measured at fair value
U.S government security	$ 2.3	$ 9.2
Corporate notes and bonds	0.5	2.3
Total assets	2.8	11.5
Deferred compensation plan liabilities		88.8
Total liabilities		88.8
Quoted Prices in Active Markets for Identical Assets (Level 1)
Non-pension financial assets and liabilities measured at fair value
U.S government security	2.3	9.2
Corporate notes and bonds	0.5	2.3
Total assets	$ 2.8	11.5
Significant Other Observable Inputs (Level 2)
Non-pension financial assets and liabilities measured at fair value
Deferred compensation plan liabilities		88.8
Total liabilities		$ 88.8

Share-based Payment (Details) $ / shares in Units, $ in Thousands, shares in Millions	3 Months Ended		9 Months Ended		12 Months Ended
	Jun. 30, 2011 USD ($) $ / shares shares	Jun. 30, 2010 $ / shares shares	Jun. 30, 2011 USD ($) $ / shares shares	Jun. 30, 2010 USD ($) $ / shares shares	Sep. 30, 2010 USD ($) $ / shares shares
Stock options, Weighted average exercise price
Excess tax benefit from share-based payment			$ 61,192	$ 16,713
Stock options
Weighted average assumptions used to determine fair value of options granted
Expected volatility (as a percent)	38.60%	39.90%	38.60%	39.90%
Risk-free interest rate (as a percent)	1.50%	1.60%	1.50%	1.60%
Term (in years)	4.5	4.5	4.5	4.5
Compensation expense relating to stock options
Recognized compensation expense			$ 3,400	$ 2,900
Unrecognized compensation expense	$ 4,900		$ 4,900		$ 4,700
Period of recognition of unrecognized compensation expense (in years)			3		3
Stock options, Shares of stock under options
Outstanding at the beginning of the period (in shares) \| shares			3.1	3.8	3.8
Options granted (in shares) \| shares			0.4	0.4
Options exercised (in shares) \| shares			(0.5)	(0.9)
Outstanding at the end of the period (in shares) \| shares	3.0	3.2	3.0	3.2	3.1
Vested and expected to vest in the future at the end of the period (in shares) \| shares	2.9	3.1	2.9	3.1
Stock options, Weighted average exercise price
Outstanding at the beginning of the period (in dollars per share) \| $ / shares			$ 19.09	$ 16.36	$ 16.36
Options granted (in dollars per share) \| $ / shares	$ 27.65	$ 24.93	27.65	24.93
Options exercised (in dollars per share) \| $ / shares	12.29	10.58	12.29	10.58
Options forfeited or expired (in dollars per share) \| $ / shares			23.28	22.19
Outstanding at the end of the period (in dollars per share) \| $ / shares	21.30	18.97	21.30	18.97	$ 19.09
Vested and expected to vest in the future at the end of the period (in dollars per share) \| $ / shares	$ 21.18	$ 18.80	21.18	18.80
Weighted average grant-date fair value of stock options granted (in dollars per share) \| $ / shares			$ 9.43	$ 8.77
Excess tax benefit from share-based payment			$ 61,200	$ 16,700
Performance Earnings Program
Compensation expense relating to stock options
Recognized compensation expense			8,300	16,200
Unrecognized compensation expense	$ 28,700		$ 28,700		$ 27,800
Period of recognition of unrecognized compensation expense (in years)			3		3
Stock options, Weighted average exercise price
Period to achieve established cumulative performance objectives for earning units (in years)			3
Restricted stock units
Compensation expense relating to stock options
Recognized compensation expense			$ 9,500	$ 5,600
Unrecognized compensation expense	$ 26,500		$ 26,500		$ 16,000
Period of recognition of unrecognized compensation expense (in years)			3		3

Income Taxes (Details) $ in Millions	1 Months Ended	3 Months Ended	9 Months Ended
Income Taxes (Details) $ in Millions	Dec. 31, 2010 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2010
Income Taxes
Effective tax rate (as a percent)			24.60%	25.00%
Tax benefit net of uncertainties reflecting anticipated research and experimentation credits as a result of extension of Research and Experimentation Credits			$ 3.0
Reduction to income tax expense due to settlement of portion of internal revenue service audit relating to research & experimentation credits		$ 3.3
Distributions made to plan participants on termination of U.S. deferred compensation plan	$ 223.0
Increase in income taxes receivable as a result of distributions made to plan participants	89.2
Reduction in deferred tax asset as a result of distributions made to plan participants	30.9
Increase in additional paid in capital as a result of distributions made to plan participants	$ 58.3
Expected maximum period for appeal process conclusion (in months)		12	12

Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
Earnings Per Share (Details) - shares shares in Thousands	Jun. 30, 2011	Jun. 30, 2010	Jun. 30, 2011	Jun. 30, 2010
Earnings Per Share
Denominator for basic earnings per share (in shares)	117,932	114,539	117,739	113,831
Potential common shares:
Stock options, other (in shares)	1,000	1,100	1,100	1,300
Denominator for diluted earnings per share (in shares)	118,907	115,620	118,767	115,054

- Definition

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

+ References + Details

- Definition

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 45
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6920599&loc=d3e1448-109256

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Other Financial Information (Details) - USD ($) $ in Thousands, shares in Millions	1 Months Ended	3 Months Ended	9 Months Ended
	Dec. 31, 2010	Jun. 30, 2011	Jun. 30, 2011	Jun. 30, 2010	Sep. 30, 2010
Accrued expenses
Accrued salaries and benefits		$ 412,000	$ 412,000		$ 363,700
Accrued contract costs		342,200	342,200		381,100
Deferred compensation plan liability					88,800
Other accrued expenses		73,700	73,700		69,200
Total accrued expenses		827,855	827,855		902,824
Accrued contract costs related to professional liability accruals		118,400	118,400		108,600
Deferred Compensation Plan Termination
Outstanding stock units settled by issuing shares of common stock (in shares)	5.2
Shares repurchased (in shares)	1.7
Value of shares repurchased	$ 48,600		66,678	$ 12,330
Investments held in a rabbi trust to fund the deferred compensation plan liability					67,200
Proceeds from loan to partially fund distribution of the liability portion of the deferred compensation plan	$ 59,300		59,324
Repayment of loans on deferred compensation plan		59,300	59,324
Other long-term liabilities
Pension liabilities		161,000	161,000		164,200
Reserve for uncertain tax positions		55,800	55,800		72,100
Other		150,000	150,000		101,200
Total other long-term liabilities		366,809	366,809		337,494
Accumulated other comprehensive loss
Foreign currency translation adjustment		80,700	80,700		(5,500)
Defined benefit minimum pension liability adjustment, net of tax		(133,200)	(133,200)		(142,000)
Total accumulated other comprehensive loss		$ (52,534)	$ (52,534)		$ (147,521)

Commitments and Contingencies (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2011	Jun. 30, 2011	Mar. 24, 2010
Standby letters of credit
Commitments and Contingencies
Dollar amount of standby letters of credit issued		$ 220.4
Combat Support Associates Joint Venture-Kuwait Labor Law Matter
Commitments and Contingencies
Amount withheld by the U.S. Government for payments due under a contract because of a dispute			$ 18.0
Libyan Project
Commitments and Contingencies
Net expense due to business disruption	$ 10.0
Liabilities primarily consisting of income taxes payable to Libyan authorities and trade accounts payable		$ 30.7

Reportable Segments (Details) $ in Thousands	3 Months Ended		9 Months Ended
Reportable Segments (Details) $ in Thousands	Jun. 30, 2011 USD ($)	Jun. 30, 2010 USD ($)	Jun. 30, 2011 USD ($)	Jun. 30, 2010 USD ($)
Reportable Segments
Number of reportable segments			2
Summarized financial information concerning the Company's reportable segments
Revenue	$ 2,046,725	$ 1,635,183	$ 5,919,329	$ 4,717,133
Revenue, net of other direct costs	1,314,100	1,062,700	3,821,300	3,076,900
Gross profit	121,239	115,065	326,309	305,937
Equity in earnings of joint ventures	12,248	5,941	31,675	13,770
General and administrative expenses	23,560	28,327	70,430	78,090
Income from operations	$ 109,927	$ 92,679	$ 287,554	$ 241,617
Gross profit as a % of revenue (as a percent)	5.90%	7.00%	5.50%	6.50%
Gross profit as a % of revenue, net of other direct costs (as a percent)	9.20%	10.80%	8.50%	9.90%
Professional Technical Services
Summarized financial information concerning the Company's reportable segments
Revenue	$ 1,772,800	$ 1,337,800	$ 4,994,200	$ 3,859,200
Revenue, net of other direct costs	1,169,800	965,100	3,399,300	2,815,000
Gross profit	110,300	105,900	287,600	273,000
Equity in earnings of joint ventures	4,300	2,200	10,400	6,500
Income from operations	$ 114,600	$ 108,100	$ 298,000	$ 279,500
Gross profit as a % of revenue (as a percent)	6.20%	7.90%	5.80%	7.10%
Gross profit as a % of revenue, net of other direct costs (as a percent)	9.40%	11.00%	8.50%	9.70%
Management Support Services
Summarized financial information concerning the Company's reportable segments
Revenue	$ 273,900	$ 297,300	$ 925,100	$ 857,900
Revenue, net of other direct costs	144,300	97,600	422,000	261,900
Gross profit	10,900	9,100	38,700	32,900
Equity in earnings of joint ventures	8,000	3,800	21,300	7,300
Income from operations	$ 18,900	$ 12,900	$ 60,000	$ 40,200
Gross profit as a % of revenue (as a percent)	4.00%	3.10%	4.20%	3.80%
Gross profit as a % of revenue, net of other direct costs (as a percent)	7.60%	9.30%	9.20%	12.60%
Corporate
Summarized financial information concerning the Company's reportable segments
General and administrative expenses	$ 23,500	$ 28,300	$ 70,400	$ 78,100
Income from operations	$ (23,500)	$ (28,300)	$ (70,400)	$ (78,100)

Subsequent Events (Details) - USD ($) $ in Millions	Jul. 31, 2011	Jun. 30, 2011	Sep. 30, 2010
Unsecured revolving credit facility
Subsequent Events
Current borrowing capacity under the credit facility		$ 600	$ 600
Financing \| Unsecured revolving credit facility
Subsequent Events
Current borrowing capacity under the credit facility	$ 1,050	$ 600
Financing \| Unsecured term credit agreements
Subsequent Events
Additional bank commitments available at the entity's request	$ 100

Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Jun. 30, 2011	Aug. 01, 2011
Document and Entity Information
Entity Registrant Name	AECOM TECHNOLOGY CORP
Entity Central Index Key	0000868857
Document Type	10-Q
Document Period End Date	Jun. 30, 2011
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		119,447,820
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	Q3