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Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010
CURRENT ASSETS:
Cash and cash equivalents	$ 349,868	$ 570,521
Cash in consolidated joint ventures	107,072	42,336
Total cash and cash equivalents	456,940	612,857
Accounts receivable-net	2,380,181	2,170,188
Prepaid expenses and other current assets	100,575	157,840
Income taxes receivable	45,239
Deferred tax assets-net	7,131	5,614
TOTAL CURRENT ASSETS	2,990,066	2,946,499
PROPERTY AND EQUIPMENT-NET	323,826	258,784
DEFERRED TAX ASSETS-NET	82,966	105,030
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	71,124	53,235
GOODWILL	2,086,330	1,690,386
INTANGIBLE ASSETS-NET	119,140	108,645
OTHER NON-CURRENT ASSETS	115,876	80,330
TOTAL ASSETS	5,789,328	5,242,909
CURRENT LIABILITIES:
Short-term debt	6,570	2,087
Accounts payable	679,111	589,076
Accrued expenses and other current liabilities	792,690	902,824
Billings in excess of costs on uncompleted contracts	324,899	341,959
Income taxes payable		1,960
Current portion of long-term debt	11,176	14,354
TOTAL CURRENT LIABILITIES	1,814,446	1,852,260
OTHER LONG-TERM LIABILITIES	435,022	337,494
LONG-TERM DEBT	1,144,723	914,686
TOTAL LIABILITIES	3,394,191	3,104,440
COMMITMENTS AND CONTINGENCIES (Note 19)
AECOM STOCKHOLDERS' EQUITY:
Common stock-authorized, 300,000,000 and 150,000,000 shares of $0.01 par value as of September 30, 2011 and 2010, respectively; issued and outstanding, 113,248,337 and 115,316,783 shares as of September 30, 2011 and 2010, respectively	1,132	1,153
Additional paid-in capital	1,699,207	1,585,044
Accumulated other comprehensive loss	(187,574)	(147,521)
Retained earnings	826,946	651,105
TOTAL AECOM STOCKHOLDERS' EQUITY	2,339,711	2,090,012
Noncontrolling interests	55,426	48,457
TOTAL STOCKHOLDERS' EQUITY	2,395,137	2,138,469
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,789,328	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	Sep. 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	113,248,337	115,316,783
Common stock, outstanding shares	113,248,337	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	$ 100
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	3	4
Preferred stock, outstanding shares	3	4
Preferred stock, liquidation preference value (in dollars per share)	$ 1.00	$ 1.00

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Revenue	$ 8,037,374	$ 6,545,791	$ 6,119,465
Cost of revenue	7,570,672	6,115,520	5,768,262
Gross profit	466,702	430,271	351,203
Equity in earnings of joint ventures	44,819	20,987	22,557
General and administrative expenses	90,298	110,463	86,894
Income from operations	421,223	340,795	286,866
Other income	3,368	10,250	1,713
Interest expense, net	(40,411)	(9,928)	(10,691)
Income from continuing operations before income tax expense	384,180	341,117	277,888
Income tax expense	100,090	91,696	77,002
Income from continuing operations	284,090	249,421	200,886
Discontinued operations, net of tax		(77)	2,992
Net income	284,090	249,344	203,878
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(8,290)	(12,457)	(14,182)
Net income attributable to AECOM	275,800	236,887	189,696
Net income allocation:
Preferred stock dividend	2	127	139
Net income available for common stockholders	275,798	236,760	189,557
Net income attributable to AECOM	$ 275,800	$ 236,887	$ 189,696
Basic
Continuing operations (in dollars per share)	$ 2.35	$ 2.07	$ 1.73
Discontinued operations (in dollars per share)			0.03
Total Basic (in dollars per share)	2.35	2.07	1.76
Diluted
Continuing operations (in dollars per share)	2.33	2.05	1.70
Discontinued operations (in dollars per share)			0.03
Total Diluted (in dollars per share)	$ 2.33	$ 2.05	$ 1.73
Weighted average shares outstanding:
Basic (in shares)	117,396	114,344	108,003
Diluted (in shares)	118,345	115,463	109,706

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Total	Total AECOM Stockholders' Equity	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive (Loss) Income	Retained Earnings	Non-Controlling Interests	Comprehensive Income	Convertible Preferred Stock Preferred Stock
BALANCE at Sep. 30, 2008	$ 1,443,043	$ 1,422,993	$ 1,030	$ 1,309,493	$ (111,549)	$ 221,377	$ 20,050		$ 2,642
Comprehensive income (loss), net of tax:
Net income	203,878	189,696				189,696	14,182	$ 203,878
Foreign currency translation adjustments	(14,538)	(14,538)			(14,538)			(14,538)
Defined benefit minimum pension liability adjustment, net of tax	(19,155)	(19,155)			(19,658)	503		(19,155)
Swap valuation	(830)	(830)			(830)			(830)
Total comprehensive income, net of tax	169,355	155,173					14,182	169,355
Cumulative effect of adoption of accounting principle (Note 9)	2,908	2,908				2,908
Proceeds from the issuance of stock in secondary public offering, net of $0.6 million of offering costs	91,433	91,433	46	91,387
Retirement plan participants' diversification	(29,120)	(29,120)		(29,120)
Issuance of stock	39,478	39,478	16	39,462
Repurchases of stock	(13,493)	(13,493)	(14)	(13,211)					(268)
Preferred stock dividend						(139)			139
Proceeds from exercise of options	19,406	19,406	23	19,383
Tax benefit from exercise of stock options	14,969	14,969		14,969
Stock based compensation	25,971	25,971	8	25,963
Other transactions with noncontrolling interests	764						764
Distributions to noncontrolling interests	(10,309)						(10,309)
BALANCE at Sep. 30, 2009	1,754,405	1,729,718	1,109	1,458,326	(146,575)	414,345	24,687		2,513
Comprehensive income (loss), net of tax:
Net income	249,344	236,887				236,887	12,457	249,344
Foreign currency translation adjustments	32,142	32,142			32,142			32,142
Defined benefit minimum pension liability adjustment, net of tax	(34,219)	(34,219)			(34,219)			(34,219)
Swap valuation	1,131	1,131			1,131			1,131
Total comprehensive income, net of tax	248,398	235,941					12,457	248,398
Issuance of stock	79,302	79,302	32	79,270
Repurchases of stock	(17,171)	(17,171)	(7)	(14,755)					(2,409)
Preferred stock dividend						(127)			127
Proceeds from exercise of options	10,310	10,310	10	10,300
Tax benefit from exercise of stock options	17,306	17,306		17,306
Stock based compensation	34,606	34,606	9	34,597
Other transactions with noncontrolling interests	4,801						4,801
Contributions from noncontrolling interests	17,488						17,488
Distributions to noncontrolling interests	(10,976)						(10,976)
BALANCE at Sep. 30, 2010	2,138,469	2,090,012	1,153	1,585,044	(147,521)	651,105	48,457		231
Comprehensive income (loss), net of tax:
Net income	284,090	275,800				275,800	8,290	284,090
Foreign currency translation adjustments	(45,609)	(45,609)			(45,609)			(45,609)
Defined benefit minimum pension liability adjustment, net of tax	5,556	5,556			5,556			5,556
Total comprehensive income, net of tax	244,037	235,747					8,290	$ 244,037
Issuance of stock	88,531	88,531	36	88,495
Repurchases of stock	(67,044)	(67,044)	(27)	(66,784)					(233)
Accelerated share repurchase (Note 3)	(100,000)	(100,000)	(43)			(99,957)
Preferred stock dividend						(2)			$ 2
Proceeds from exercise of options	6,280	6,280	5	6,275
Tax benefit from exercise of stock options	61,248	61,248		61,248
Stock based compensation	24,937	24,937	8	24,929
Other transactions with noncontrolling interests	(20)						(20)
Contributions from noncontrolling interests	1,700						1,700
Distributions to noncontrolling interests	(3,001)						(3,001)
BALANCE at Sep. 30, 2011	$ 2,395,137	$ 2,339,711	$ 1,132	$ 1,699,207	$ (187,574)	$ 826,946	$ 55,426

Consolidated Statements of Stockholders' Equity (Parenthetical) $ in Millions	12 Months Ended
	Sep. 30, 2009 USD ($)
Consolidated Statements of Stockholders' Equity
Proceeds from the issuance of stock in secondary public offering, issuance costs	$ 0.6

Condensed Consolidated Statements of Cash Flows $ in Thousands	12 Months Ended
	Sep. 30, 2011 USD ($)	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 284,090	$ 249,344	$ 203,878
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	110,306	78,899	84,117
Equity in earnings of unconsolidated joint ventures	(44,819)	(20,987)	(22,557)
Distribution of earnings from unconsolidated joint ventures	36,628	8,319	18,689
Non-cash stock compensation	24,937	34,606	25,971
Excess tax benefit from share-based payment	(61,248)	(17,306)	(14,969)
Foreign currency translation	(7,251)	11,419	(17,692)
Deferred income tax expense (benefit)	29,200	21,840	(3,210)
Other	3,052	(2,335)	1,300
Changes in operating assets and liabilities, net of effects of acquisitions:
Settlement of deferred compensation plan liability	(89,688)
Accounts receivable	(89,052)	(234,247)	(67,853)
Prepaid expenses and other assets	39,599	(17,001)	(15,887)
Accounts payable	76,144	57,037	(8,064)
Accrued expenses and other current liabilities	(67,975)	20,837	375
Billings in excess of costs on uncompleted contracts	(58,551)	(21,793)	35,542
Other long-term liabilities	(40,456)	19,732	(6,114)
Income taxes payable	(12,904)	(25,502)	12,534
Net cash provided by operating activities from continuing operations	132,012	162,862	226,060
Net cash provided by (used in) operating activities from discontinued operations		(4,227)	2,580
Net cash provided by operating activities	132,012	158,635	228,640
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(365,540)	(559,355)	(35,719)
Proceeds from disposal of businesses	2,434	29,794
Net investment in unconsolidated joint ventures	(23,398)	8,349	2,904
(Purchases) sales of investments	(22,683)	(24,825)	81,449
Proceeds from sale of investments in rabbi trust	65,261
Payments for capital expenditures	(77,991)	(68,490)	(62,924)
Net cash used in investing activities	(421,917)	(614,527)	(14,290)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	2,863,906	1,985,000	22,540
Repayments of borrowings under credit agreements	(2,640,649)	(1,234,880)	(255,168)
Proceeds from loans on deferred compensation plan investments	59,324
Repayment of loans on deferred compensation plan investments	(59,324)
Proceeds from issuance of common stock	15,020	3,502	101,019
Proceeds from exercise of stock options	6,280	10,310	19,406
Payments to repurchase common stock	(167,044)	(17,171)	(13,493)
Excess tax benefit from share-based payment	61,248	17,306	14,969
Net (distributions to) contributions from noncontrolling interests	(1,301)	6,512	(10,309)
Net cash provided by (used in) financing activities	137,460	770,579	(121,036)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(3,472)	7,393	341
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(155,917)	322,080	93,655
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	612,857	290,777	197,122
CASH AND CASH EQUIVALENTS AT END OF YEAR	456,940	612,857	290,777
SUPPLEMENTAL CASH FLOW INFORMATION:
Deferred compensation plan participants' diversification (non-cash)		303	29,120
Equity issued for acquisitions (non-cash)	68,453	65,300	16,946
Equity issued to settle liabilities (non-cash)	5,058	10,500	12,946
Interest paid	36,624	8,642	15,848
Income taxes paid, net of refunds received	$ 37,991	$ 63,616	$ 68,410

Significant Accounting Policies

12 Months Ended

Sep. 30, 2011

Significant Accounting Policies

Significant Accounting Policies

1. Significant Accounting Policies

Organization—AECOM Technology Corporation and its consolidated subsidiaries (the Company) provide professional technical and management support services for commercial and government clients around the world. These services encompass a variety of technical disciplines, including consulting, planning, architectural and engineering design, and program and construction management for a broad range of projects. These services are applied to a number of areas and industries, including transportation infrastructure; research, testing and defense facilities; water, wastewater and other environmental programs; land development; security and communication systems; institutional, mining, industrial and commercial and energy-related facilities. The Company also provides operations and maintenance services to governmental agencies throughout the U.S. and abroad.

Fiscal Year—The Company reports results of operations based on 52 or 53-week periods ending on the Friday nearest September 30. For clarity of presentation, all periods are presented as if the year ended on September 30. Fiscal years 2011, 2010 and 2009 each contained 52 weeks and ended on September 30, October 1, and October 2, respectively. The Company acquired Earth Tech in July 2008. Due to different fiscal period-ends for the Company and Earth Tech, Earth Tech's results for the fiscal year beginning September 27, 2008 have been combined with the Company's results for the fiscal year beginning October 4, 2008. The use of the different fiscal period for Earth Tech did not have a material impact on the Company's results of operations.

Use of Estimates—The preparation of financial statements in conformity with accounting principles generally accepted in the United States (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. The more significant estimates affecting amounts reported in the consolidated financial statements relate to revenues under long-term contracts and self-insurance accruals. Actual results could differ from those estimates.

Principles of Consolidation and Presentation—The consolidated financial statements include the accounts of all majority-owned subsidiaries and material joint ventures in which the Company is the primary beneficiary. All inter-company accounts have been eliminated in consolidation. Also see Note 8 regarding joint ventures.

Revenue Recognition—The Company generally utilizes a cost-to-cost approach in applying the percentage-of-completion method of revenue recognition. Under this approach, revenue is earned in proportion to total costs incurred, divided by total costs expected to be incurred. Recognition of revenue and profit is dependent upon a number of factors including, the accuracy of a variety of estimates made at the balance sheet date, engineering progress, materials quantities, the achievement of milestones, penalty provisions, labor productivity and cost estimates made at the balance sheet date. Due to uncertainties inherent in the estimation process, actual completion costs may vary from estimates. If estimated total costs on contracts indicate a loss, the Company recognizes that estimated loss in the period the estimated loss first becomes known.

In the course of providing its services, the Company routinely subcontracts for services and incurs other direct costs on behalf of its clients. These costs are passed through to clients and, in accordance with industry practice and GAAP, are included in the Company's revenue and cost of revenue. Because subcontractor services and other direct costs can change significantly from project to project and period to period, changes in revenue may not be indicative of business trends. These other direct costs for the years ended September 30, 2011, 2010 and 2009 were $2.9 billion, $2.3 billion and $2.3 billion, respectively.

Cost-Plus Contracts. The Company enters into two major types of cost-plus contracts:

Cost-Plus Fixed Fee. Under cost-plus fixed fee contracts, the Company charges clients for its costs, including both direct and indirect costs, plus a fixed negotiated fee. The total estimated cost plus the fixed negotiated fee represents the total contract value. The Company recognizes revenue based on the actual labor and other direct costs incurred, plus the portion of the fixed fee it has earned to date.

Cost-Plus Fixed Rate. Under the Company's cost-plus fixed rate contracts, the Company charges clients for its direct and indirect costs based upon a negotiated rate. The Company recognizes revenue based on the actual total costs it has expended and the applicable fixed rate.

Certain cost-plus contracts provide for award fees or a penalty based on performance criteria in lieu of a fixed fee or fixed rate. Other contracts include a base fee component plus a performance-based award fee. In addition, the Company may share award fees with subcontractors. The Company records accruals for fee-sharing as fees are earned. The Company generally recognizes revenue to the extent of costs actually incurred plus a proportionate amount of the fee expected to be earned. The Company takes the award fee or penalty on contracts into consideration when estimating revenue and profit rates, and it records revenue related to the award fees when there is sufficient information to assess anticipated contract performance. On contracts that represent higher than normal risk or technical difficulty, the Company may defer all award fees until an award fee letter is received. Once an award fee letter is received, the estimated or accrued fees are adjusted to the actual award amount.

Certain cost-plus contracts provide for incentive fees based on performance against contractual milestones. The amount of the incentive fees varies, depending on whether the Company achieves above, at, or below target results. The Company originally recognizes revenue on these contracts based upon expected results. These estimates are revised when necessary based upon additional information that becomes available as the contract progresses.

Time-and-Materials Contracts.

Time-and-Materials. Under time-and-materials contracts, the Company negotiates hourly billing rates and charges its clients based on the actual time that it expends on a project. In addition, clients reimburse the Company for its actual out-of-pocket costs of materials and other direct incidental expenditures that it incurs in connection with its performance under the contract. Profit margins on time-and-materials contracts fluctuate based on actual labor and overhead costs that it directly charges or allocates to contracts compared to negotiated billing rates. Many of the Company's time-and-materials contracts are subject to maximum contract values and, accordingly, revenue relating to these contracts is recognized as if these contracts were a fixed-price contract.

Fixed-Price Contracts.

Firm Fixed-Price. Fixed-price contracting is the predominant contracting method outside of the United States. There are typically two types of fixed-price contracts. The first and more common type, lump-sum, involves performing all of the work under the contract for a specified lump-sum fee. Lump-sum contracts are typically subject to price adjustments if the scope of the project changes or unforeseen conditions arise. The second type, fixed-unit price, involves performing an estimated number of units of work at an agreed price per unit, with the total payment under the contract determined by the actual number of units delivered. The Company recognizes revenue on firm fixed-price contracts using the percentage-of-completion method described above. Prior to completion, recognized profit margins on any firm fixed-price contract depend on the accuracy of the Company's estimates and will increase to the extent that its actual costs are below the estimated amounts. Conversely, if the Company's costs exceed these estimates, its profit margins will decrease and the Company may realize a loss on a project. The Company recognizes anticipated losses on contracts in the period in which they become evident.

Service-Related Contracts.

Service-Related. Service-related contracts, including operations and maintenance services and a variety of technical assistance services, are accounted for over the period of performance, in proportion to the costs of performance.

Contract Claims—Claims are amounts in excess of the agreed contract price (or amounts not included in the original contract price) that the Company seeks to collect from customers or others for delays, errors in specifications and designs, contract terminations, change orders in dispute or unapproved as to both scope and price or other causes of unanticipated additional costs. The Company records contract revenue related to claims only if it is probable that the claim will result in additional contract revenue and if the amount can be reliably estimated. In such cases, the Company records revenue only to the extent that contract costs relating to the claim have been incurred. As of September 30, 2011 and 2010, the Company had no significant net receivables related to contract claims.

Government Contract Matters—The Company's federal government and certain state and local agency contracts are subject to, among other regulations, regulations issued under the Federal Acquisition Regulations (FAR). These regulations can limit the recovery of certain specified indirect costs on contracts and subjects the Company to ongoing multiple audits by government agencies such as the Defense Contract Audit Agency (DCAA). In addition, most of the Company's federal and state and local contracts are subject to termination at the discretion of the client.

Audits by the DCAA and other agencies consist of reviews of the Company's overhead rates, operating systems and cost proposals to ensure that the Company accounted for such costs in accordance with the Cost Accounting Standards of the FAR (CAS). If the DCAA determines the Company has not accounted for such costs consistent with CAS, the DCAA may disallow these costs. There can be no assurance that audits by the DCAA or other governmental agencies will not result in material cost disallowances in the future. See also Note 19.

Cash and Cash Equivalents—The Company's cash equivalents include highly liquid investments which have an initial maturity of three months or less.

Allowance for Doubtful Accounts—The Company records its accounts receivable net of an allowance for doubtful accounts. This allowance for doubtful accounts is estimated based on management's evaluation of the contracts involved and the financial condition of its clients. The factors the Company considers in its contract evaluations include, but are not limited to:

•

Client type—federal or state and local government or commercial client;

•

Historical contract performance;

•

Historical collection and delinquency trends;

•

Client credit worthiness; and

•

General economic conditions.

Derivative Financial Instruments—The Company accounts for its derivative instruments as either assets or liabilities and carries them at fair value.

For derivative instruments that hedge the exposure to variability in expected future cash flows that are designated as cash flow hedges, the effective portion of the gain or loss on the derivative instrument is reported as a component of accumulated other comprehensive income in stockholders' equity and reclassified into income in the same period or periods during which the hedged transaction affects earnings. The ineffective portion of the gain or loss on the derivative instrument, if any, is recognized in current income. To receive hedge accounting treatment, cash flow hedges must be highly effective in offsetting changes to expected future cash flows on hedged transactions.

The net gain or loss on the effective portion of a derivative instrument that is designated as an economic hedge of the foreign currency translation exposure generated by the re-measurement of certain assets and liabilities denominated in a non-functional currency in a foreign operation is reported in the same manner as a foreign currency translation adjustment. Accordingly, any gains or losses related to these derivative instruments are recognized in current income.

Derivatives that do not qualify as hedges must be adjusted to fair value through current income.

Fair Value of Financial Instruments—The Company determines the fair values of its financial instruments, including short-term investments, debt instruments and derivative instruments, and pension and post-retirement plan assets based on inputs or assumptions that market participants would use in pricing an asset or a liability. The Company categorizes its instruments using a valuation hierarchy for disclosure of the inputs used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows: Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities; Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument; Level 3 inputs are unobservable inputs based on the Company's assumptions used to measure assets and liabilities at fair value. The classification of a financial asset or liability within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement.

The carrying amounts of cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturities of these instruments. The carrying amount of the revolving credit facility approximates fair value because the interest rates are based upon variable reference rates. See also Notes 10 and 11.

The Company's fair value measurement methods may produce a fair value calculation that may not be indicative of net realizable value or reflective of future fair values. Although the Company believes its valuation methods are appropriate and consistent with those used by other market participants, the use of different methodologies or assumptions to determine fair value could result in a different fair value measurement at the reporting date.

Property and Equipment—Property and equipment are recorded at cost and are depreciated over their estimated useful lives using the straight-line method. Expenditures for maintenance and repairs are expensed as incurred. Typically, estimated useful lives range from three to ten years for equipment, furniture and fixtures. Leasehold improvements are amortized on a straight-line basis over the shorter of their estimated useful lives or the remaining terms of the underlying lease agreement.

Long-lived Assets—Long-lived assets to be held and used are reviewed for impairment whenever events or circumstances indicate that the assets may be impaired. For assets to be held and used, impairment losses are recognized based upon the excess of the asset's carrying amount over the fair value of the asset. For long-lived assets to be disposed, impairment losses are recognized at the lower of the carrying amount or fair value less cost to sell.

Goodwill and Acquired Intangible Assets—Goodwill represents the excess amounts paid over the fair value of net assets acquired an acquisition. In order to determine the amount of goodwill resulting from an acquisition, the Company performs an assessment to determine the value of the acquired company's tangible and identifiable intangible assets and liabilities. In its assessment, the Company determines whether identifiable intangible assets exist, which typically include backlog and customer relationships.

The Company performs an impairment test of its goodwill at least annually for each reporting unit of the Company. A reporting unit is defined as an operating segment or one level below an operating segment. The Company's impairment tests are performed at the operating segment level as they represent the Company's reporting units.

The impairment test is a two-step process. During the first step, the Company estimates the fair value of the reporting unit and compares that amount to the carrying value of that reporting unit. In the event the fair value of the reporting unit is determined to be less than the carrying value, a second step is required. The second step requires the Company to perform a hypothetical purchase allocation for that reporting unit and to compare the resulting current implied fair value of the goodwill to the current carrying value of the goodwill for that reporting unit. In the event that the current implied fair value of the goodwill is less than the carrying value, an impairment charge is recognized.

During the fourth quarter of fiscal 2011, the Company conducted its annual impairment test. The impairment evaluation process is based on income and market approaches that utilizes discounted cash flows to determine the fair values of reporting units. Material assumptions used in the impairment analysis included the weighted average cost of capital percent and terminal growth rates. As a result of the impairment analysis, the Company determined that goodwill was not impaired for the years ended September 30, 2011 or 2010.

Pension Plans—The Company has certain defined benefit pension plans. The Company calculates the market-related value of assets, which is used to determine the return-on-assets component of annual pension expense and the cumulative net unrecognized gain or loss subject to amortization. This calculation reflects the Company's anticipated long-term rate of return and amortization of the difference between the actual return (including capital, dividends, and interest) and the expected return over a five-year period. Cumulative net unrecognized gains or losses that exceed 10% of the greater of the projected benefit obligation or the market related value of plan assets are subject to amortization.

Insurance Reserves—The Company maintains insurance for certain insurable business risks. Insurance coverage contains various retention and deductible amounts for which the Company accrues a liability based upon reported claims and an actuarially determined estimated liability for certain claims incurred but not reported. It is the Company's policy not to accrue for any potential legal expense to be incurred in defending the Company's position. The Company believes that its accruals for estimated liabilities associated with professional and other liabilities are sufficient and any excess liability beyond the accrual is not expected to have a material adverse effect on the Company's results of operations or financial position.

Foreign Currency Translation—The Company's functional currency is the U.S. dollar. Results of operations for foreign entities are translated to U.S. dollars using the average exchange rates during the period. Assets and liabilities for foreign entities are translated using the exchange rates in effect as of the date of the balance sheet. Resulting translation adjustments are recorded as a foreign currency translation adjustment into other accumulated comprehensive income/(loss) in stockholders' equity.

The Company uses forward exchange contracts from time to time to mitigate foreign currency risk. The Company limits exposure to foreign currency fluctuations in most of its contracts through provisions that require client payments in currencies corresponding to the currency in which costs are incurred. As a result of this natural hedge, the Company generally does not need to hedge foreign currency cash flows for contract work performed. The functional currency of all significant foreign operations is the respective local currency.

Income Taxes—The Company files a consolidated federal income tax return and combined / consolidated state tax returns and separate company state tax returns. The Company accounts for certain income and expense items differently for financial reporting and income tax purposes. Deferred tax assets and liabilities are determined based on the difference between the financial statement and tax basis of assets and liabilities, applying enacted statutory tax rates in effect for the year in which the differences are expected to reverse. In determining the need for a valuation allowance, management reviews both positive and negative evidence, including current and historical results of operations, future income projections, and potential tax planning strategies. Based upon management's assessment of all available evidence, the Company has concluded that it is more likely than not that the deferred tax assets, net of valuation allowance, will be realized.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References + Details

New Accounting Pronouncements and Changes in Accounting

12 Months Ended

Sep. 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 second quarter beginning January 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.

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.

In September 2011, the FASB issued guidance intended to simplify goodwill impairment testing. Entities are allowed to perform a qualitative assessment to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test. This guidance is effective for goodwill impairment tests performed in interim and annual periods for fiscal years beginning after December 15, 2011, with early adoption permitted. The Company does not expect this guidance will have a material impact on its consolidated financial statements.

- 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

Public Offerings of Common Stock and Stock Repurchase Program

12 Months Ended

Sep. 30, 2011

Public Offerings of Common Stock and Stock Repurchase Program

Public Offerings of Common Stock and Stock Repurchase Program

3. Public Offerings of Common Stock and Stock Repurchase Program

In March 2009, the Company sold 4.6 million shares of its common stock in a public offering at a price per share of $20.20, for proceeds of approximately $91.4 million, net of underwriters' discounts and offering costs.

In August 2009, the Company entered into an Equity Distribution Agreement with UBS Securities LLC (UBS). Pursuant to the terms of the agreement, the Company may sell from time to time through UBS, as the Company's sales agent, up to 4,000,000 shares of the Company's common stock. Sales of the shares, if any, will be made by means of ordinary brokers' transactions on the New York Stock Exchange at market prices. Net proceeds from the sale of the shares will primarily be used to fund future acquisitions and for general corporate purposes. No shares have been sold under the program to date, and the Company suspended the program on August 16, 2011.

In August 2011, the Company's Board of Directors authorized a stock repurchase program (the Repurchase Program), pursuant to which the Company may purchase up to $200 million of its common stock. Share repurchases under this program may be effected through open market purchases, unsolicited or solicited privately negotiated transactions or other methods, including pursuant to a Rule 10b5-1 plan. As of September 30, 2011, the Company has made no repurchase of their common stock under a Rule 10b5-1 plan.

In connection with the Repurchase Program, the Company entered into an accelerated share repurchase (ASR) agreement with Bank of America, N.A. (Bank of America). Under the agreement for the ASR, the Company agreed to repurchase $100 million of its common stock from Bank of America. During the quarter ended September 30, 2011, Bank of America delivered 4.3 million shares to the Company, at which point the Company's shares outstanding were reduced and accounted for as a reduction to retained earnings. The shares delivered was the minimum amount of shares Bank of America is contractually obligated to provide under the ASR agreement.

The specific number of shares that ultimately will be repurchased by the Company under the ASR agreement will be based upon the volume-weighted average share price of the Company's common stock during the term of the ASR agreement, less an agreed discount, subject to collar provisions which establish a maximum and minimum price and other customary conditions under the ASR agreement. The Company expects all ASR purchases to be completed, and the ASR agreement to be settled in full, during the first half of fiscal 2012, but no later than March 7, 2012. At settlement, the Company may be entitled to receive additional shares of common stock from Bank of America or, under certain circumstances, may be required to issue additional shares or make a payment to Bank of America at the Company's option.

Business Acquisitions, Goodwill, and Intangible Assets

12 Months Ended

Sep. 30, 2011

Business Acquisitions, Goodwill, and Intangible Assets

Business Acquisitions, Goodwill, and Intangible Assets

4. Business Acquisitions, Goodwill, and Intangible Assets

The Company completed six, six, and three business acquisitions during the years ended September 30, 2011, 2010 and 2009, respectively. Business acquisitions completed during the years ended September 30, 2011, 2010 and 2009 did not meet the quantitative thresholds to require proforma disclosures of operating results, either individually or in the aggregate, based on the Company's consolidated assets, investments and net income.

Business acquisitions during the year ended September 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 for the year ended September 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.

Business acquisitions during the year ended September 30, 2010 included Tishman Construction Corporation (Tishman), a New York based provider of construction management services in the United States and the United Arab Emirates, and MT Holdings Corporation, the parent of McNeil Technologies, Inc. (McNeil), a government national security and intelligence services firm based in Virginia.

The aggregate value of all consideration for acquisitions consummated during the years ended September 30, 2011, 2010 and 2009 were $453.3 million, $768.0 million and $63.0 million, respectively. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions consummated during the fiscal years presented:

		Fiscal Year Ended

		September 30, 2011			September 30, 2010			September 30, 2009
		(in millions)
Cash acquired		$	19.3		$	143.3		$	23.2
Other current assets			149.2			212.5			36.4
Goodwill			405.2			618.1			46.1
Intangible assets			44.3			63.6			7.5
Other non-current assets			51.5			33.1			1.6
Current liabilities			(140.5	)		(265.4	)		(51.4	)
Non-current liabilities			(75.7	)		(37.2	)		(0.4	)

	Net assets acquired	$	453.3		$	768.0		$	63.0

Acquired intangible assets above includes the following:

	Fiscal Year Ended

	September 30, 2011		September 30, 2010		September 30, 2009
	(in millions)
Backlog	$	10.7	$	16.8	$	2.9
Customer relationships		30.2		42.6		4.6
Trademark / tradename		3.4		4.2		—

Total intangible assets	$	44.3	$	63.6	$	7.5

Consideration for acquisitions above includes the following:

		Fiscal Year Ended

		September 30, 2011		September 30, 2010		September 30, 2009
		(in millions)
Cash paid		$	384.8	$	702.7	$	40.1
Promissory notes			—		—		6.0
Equity issued			68.5		65.3		16.9

	Total consideration	$	453.3	$	768.0	$	63.0

All acquisitions are accounted for under the acquisition method of accounting. As such, the purchase consideration of each acquired company was allocated to acquired tangible and intangible assets and liabilities based upon their fair values. The excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired was recorded as goodwill. The results of operations of each company acquired have been included in the Company's financial statements from the date of acquisition.

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 year ended September 30, 2011, the Company completed its final valuations of identifiable intangible assets for Tishman, McNeil, the Davis Langdon businesses, and RSW, Inc. These final valuations were not materially different from previously recorded estimates. The Company has is in the process of finalizing its valuation of intangible assets, deferred taxes and fair values related to projects and leases for Spectral, and will complete these analyses during the year ending September 30, 2012. Post-acquisition adjustments primarily relate to project related liabilities.

The changes in the carrying value of goodwill by reporting segment for the fiscal years ended September 30, 2011, 2010 and 2009 were as follows:

		Fiscal Year 2011

		September 30, 2010		Post- Acquisition Adjustments			Foreign Exchange Impact			Acquired		September 30, 2011
		(in millions)
Professional Technical Services		$	1,355.0	$	(2.1	)	$	(21.4	)	$	402.4	$	1,733.9
Management Support Services			335.4		14.2			—			2.8		352.4

	Total	$	1,690.4	$	12.1		$	(21.4	)	$	405.2	$	2,086.3

		Fiscal Year 2010

		September 30, 2009		Post- Acquisition Adjustments			Foreign Exchange Impact		Acquired		September 30, 2010
		(in millions)
Professional Technical Services		$	1,060.1	$	(1.1	)	$	10.5	$	285.5	$	1,355.0
Management Support Services			2.8		—			—		332.6		335.4

	Total	$	1,062.9	$	(1.1	)	$	10.5	$	618.1	$	1,690.4

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

		September 30, 2011							September 30, 2010

		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period (years)
		(in millions)
Backlog		$	91.5	$	(79.8	)	$	11.7	$	80.7	$	(65.5	)	$	15.2		1 - 5
Customer relationships			143.2		(39.3	)		103.9		114.0		(24.6	)		89.4		10
Trademark / tradename			7.4		(3.9	)		3.5		4.2		(0.2	)		4.0		5

	Total	$	242.1	$	(123.0	)	$	119.1	$	198.9	$	(90.3	)	$	108.6

Amortization expense for the year ended September 30, 2011 was $32.7 million. The following table presents estimated amortization expense of existing intangible assets for the succeeding years:

Fiscal Year		(in millions)

2012		$	23.1
2013			17.4
2014			16.8
2015			15.6
2016			12.9
Thereafter			33.3

	Total	$	119.1

In addition to the above, amortization of acquired intangible assets included within equity in earnings of joint ventures was $3.1 million for the fiscal year ended September 30, 2011 and will be $1.2 million and $0.2 million for the years ending September 30, 2012 and 2013, respectively.

Discontinued Operations

12 Months Ended

Sep. 30, 2011

Discontinued Operations

Discontinued Operations

5. Discontinued Operations

As part of the July 2008 acquisition of Earth Tech into its Professional Technical Services segment, the Company acquired certain non-strategic businesses that it divested primarily during the year ended December 31, 2009. The summarized results of the discontinued operation, included in the Company's results of operations, are as follows (in millions):

	Fiscal Year Ended

	September 30, 2010			September 30, 2009
Revenue	$	13.6		$	72.9
Earnings before income taxes	$	0.1		$	3.4
Income tax expense		0.2			0.4

Earnings from discontinued operations, net of tax	$	(0.1	)	$	3.0

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-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
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-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

+ Details

Accounts Receivable-Net

12 Months Ended

Sep. 30, 2011

Accounts Receivable-Net

Accounts Receivable-Net

6. Accounts Receivable—Net

Net accounts receivable consisted of the following:

		Fiscal Year Ended

		September 30, 2011			September 30, 2010
		(in millions)
Billed		$	1,256.3		$	1,223.0
Unbilled			1,133.6			956.3
Contract retentions			110.5			89.7

	Total accounts receivable—gross		2,500.4			2,269.0
Allowance for doubtful accounts			(120.2	)		(98.8	)

	Total accounts receivable—net	$	2,380.2		$	2,170.2

Billed accounts receivable represent amounts billed to clients that have yet to be collected. Unbilled accounts receivable represents the contract revenue recognized but not yet billed pursuant to contract terms or accounts billed after the period end. Substantially all unbilled receivables as of September 30, 2011 and 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.

Other than the U.S. government, no single client accounted for more than 10% of the Company's outstanding receivables at September 30, 2011 and 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
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-Name Regulation S-X (SX)
-Number 210
-Section 03
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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
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-Name Regulation S-X (SX)
-Number 210
-Article 4
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
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+ Details

Property and Equipment

12 Months Ended

Sep. 30, 2011

Property and Equipment

Property and Equipment

7. Property and Equipment

Property and equipment, at cost, consists of the following:

		Fiscal Year Ended

		September 30, 2011			September 30, 2010			Useful Lives (years)
		(in millions)
Building and land		$	42.2		$	37.0			27
Leasehold improvements			252.4			165.2			2 - 12
Computer systems and equipment			247.7			214.5			3 - 7
Furniture and fixtures			98.4			82.8			5 - 10
Automobiles			7.4			8.3			3 - 10

	Total		648.1			507.8
Accumulated depreciation and amortization			(324.3	)		(249.0	)

	Property and equipment, net	$	323.8		$	258.8

Depreciation expense for the fiscal years ended September 30, 2011, 2010 and 2009 was $73.2 million, $59.3 million and $57.5 million, respectively. Included in depreciation expense is amortization expense of capitalized software costs for fiscal years ended September 30, 2011, 2010 and 2009 of $6.7 million, $5.8 million and $4.7 million, respectively. Unamortized capitalized software costs at September 30, 2011, 2010 and 2009 were $20.9 million, $20.7 million and $19.0 million, respectively.

Depreciation and amortization are provided using primarily the straight-line method over the estimated useful lives of the assets, or in the case of leasehold improvements and capitalized leases, the lesser of the remaining life of the lease or its estimated useful life.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References + Details

Joint Ventures and Variable Interest Entities

12 Months Ended

Sep. 30, 2011

Joint Ventures and Variable Interest Entities

Joint Ventures and Variable Interest Entities

8. 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 a 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 results 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 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 19.

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

			Fiscal Year Ended

			September 30, 2011		September 30, 2010		September 30, 2009
			(in millions)
Current assets			$	262.6	$	259.6	$	250.9
Non-current assets				0.1		—		—

	Total assets		$	262.7	$	259.6	$	250.9

Current liabilities			$	69.4	$	80.2	$	130.0
Non-current liabilities				—		—		—

	Total liabilities			69.4		80.2		130.0
Total AECOM equity				137.9		130.9		96.2
Noncontrolling interests				55.4		48.5		24.7

	Total owners' equity			193.3		179.4		120.9

		Total liabilities and owners' equity	$	262.7	$	259.6	$	250.9

Total revenues of the consolidated joint ventures were $557.8 million, $814.7 million and $726.7 million for the year ended September 30, 2011, 2010 and 2009, 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:

			Fiscal Year Ended

			September 30, 2011		September 30, 2010		September 30, 2009
			(in millions)
Current assets			$	510.7	$	393.7	$	215.1
Non-current assets				22.6		6.1		6.4

	Total assets		$	533.3	$	399.8	$	221.5

Current liabilities			$	357.8	$	319.8	$	145.1
Non-current liabilities				9.6		4.5		2.7

	Total liabilities			367.4		324.3		147.8
	Joint ventures' equity			165.9		75.5		73.7

		Total liabilities and joint ventures' equity	$	533.3	$	399.8	$	221.5

		AECOM's investment in joint ventures	$	71.1	$	53.2	$	34.5

Total revenues of the unconsolidated joint ventures were $2.0 billion, $1.9 billion and $1.5 billion for the year ended September 30, 2011, 2010 and 2009, respectively.

			Fiscal Year Ended

			September 30, 2011		September 30, 2010		September 30, 2009
			(in millions)
AECOM's equity in earnings of unconsolidated joint ventures:
	Pass through joint ventures		$	3.8	$	2.5	$	2.5
	Other joint ventures			41.0		18.5		20.1

		Total	$	44.8	$	21.0	$	22.6

Pension Plans

12 Months Ended

Sep. 30, 2011

Pension Plans

Pension Plans

9. Pension Plans

In the U.S., the Company sponsors a Defined Benefit Pension Plan (the Pension Plan) which covers substantially all permanent employees hired as of March 1, 1998, subject to eligibility and vesting requirements, and required contributions from participating employees through March 31, 1998. Benefits under this plan generally are based on the employee's years of creditable service and compensation. Effective April 1, 2004, the Company set a maximum on the amount of compensation used to determine pension benefits based on the highest calendar year of compensation earned in the 10 completed calendar years from 1994 through 2003, or the relevant IRS annual compensation limit, $200,000, whichever is lower. Outside the U.S., the Company sponsors various pension plans, which are appropriate to the country in which the Company operates, some of which are government mandated.

In the first quarter of fiscal 2009, the Company changed its measurement date for the defined benefit pension plans to correspond to its fiscal year-end and recorded a charge to beginning retained earnings of $2.9 million, net of tax, for the impact of the cumulative difference in the Company's pension expense between the two measurement dates. 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. 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.

The following tables provide reconciliations of the changes in the U.S. and international plans' benefit obligations, reconciliations of the changes in the fair value of assets for the years ended September 30, and reconciliations of the funded status as of September 30 of each year.

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Change in benefit obligation:
	Benefit obligation at beginning of year	$	169.9		$	441.8		$	148.5		$	394.4		$	129.2		$	430.1
	Adjustment for measurement date provision		N/A			N/A			N/A			N/A			1.0			3.2
	Service cost		—			4.0			—			4.5			1.8			4.8
	Participant contributions		0.4			1.9			0.5			2.3			0.9			2.5
	Interest cost		8.2			27.0			8.1			21.4			8.6			22.0
	Benefits paid		(11.3	)		(19.3	)		(9.8	)		(15.2	)		(8.5	)		(13.6	)
	Actuarial (gain) loss		5.7			(23.7	)		25.5			37.1			19.0			(23.3	)
	Curtailment gain		—			(8.2	)		(2.9	)		(2.6	)		—			—
	Plan settlements		(1.9	)		—			—			—			(3.5	)		—
	Net transfer in/(out)/acquisitions		—			89.5			—			(0.1	)		—			7.5
	Foreign currency translation loss (gain)		—			(8.7	)		—			—			—			(38.8	)

	Benefit obligation at end of year	$	171.0		$	504.3		$	169.9		$	441.8		$	148.5		$	394.4

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Change in plan assets
	Fair value of plan assets at beginning of year	$	84.6		$	362.8		$	80.3		$	330.1		$	94.5		$	335.4
	Adjustment for measurement date provision		N/A			N/A			N/A			N/A			(1.6	)		(3.7	)
	Actual return on plan assets		0.6			10.0			7.8			28.8			(11.1	)		(3.2	)
	Employer contributions		19.1			18.6			5.8			16.8			9.6			35.8
	Participant contributions		0.4			1.9			0.5			2.3			0.9			2.5
	Benefits paid		(11.3	)		(19.3	)		(9.8	)		(15.2	)		(8.5	)		(13.6	)
	Plan settlements		(1.9	)		—			—			—			(3.5	)		—
	Net transfer in/(out)/acquisitions		—			50.5			—			(0.2	)		—			5.3
	Foreign currency translation (loss) gain		—			(7.2	)		—			0.2			—			(28.4	)

	Fair value of plan assets at end of year	$	91.5		$	417.3		$	84.6		$	362.8		$	80.3		$	330.1

	Fiscal Year Ended

	September 30, 2011						September 30, 2010						September 30, 2009
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Reconciliation of funded status:
Funded status at end of year	$	(79.5	)	$	(87.0	)	$	(85.3	)	$	(79.0	)	$	(68.2	)	$	(64.3	)
Contribution made after measurement date		N/A			N/A			N/A			N/A			N/A			N/A

Net amount recognized at end of year	$	(79.5	)	$	(87.0	)	$	(85.3	)	$	(79.0	)	$	(68.2	)	$	(64.3	)

The following table sets forth the amounts recognized in the consolidated balance sheets as of September 30, 2011, 2010 and 2009:

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Amounts recognized in the consolidated balance sheets:
	Other non-current assets	$	—		$	0.5		$	—		$	—		$	—		$	0.1
	Accrued expenses and other current liabilities		(1.4	)		—			(1.6	)		—			(1.3	)		—
	Other long-term liabilities		(78.1	)		(87.5	)		(83.7	)		(79.0	)		(66.9	)		(64.4	)

	Net amount recognized in the balance sheet	$	(79.5	)	$	(87.0	)	$	(85.3	)	$	(79.0	)	$	(68.2	)	$	(64.3	)

The following table details the reconciliation of amounts in the consolidated statements of stockholders' equity for the fiscal years ended September 30, 2011, 2010 and 2009:

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Reconciliation of amounts in consolidated statements of stockholders' equity:
	Prior service credit	$	—		$	6.2		$	—		$	2.6		$	1.9		$	3.0
	Net (loss)		(103.2	)		(104.3	)		(93.0	)		(114.4	)		(71.5	)		(86.3	)

	Total recognized in accumulated other comprehensive (loss)	$	(103.2	)	$	(98.1	)	$	(93.0	)	$	(111.8	)	$	(69.6	)	$	(83.3	)

The following table details the components of net periodic benefit cost for the plans in fiscal 2011, 2010 and 2009:

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Components of net periodic (benefit) cost:
	Service costs	$	—		$	4.0		$	—		$	4.5		$	1.8		$	4.8
	Interest cost on projected benefit obligation		8.2			27.0			8.1			21.4			8.6			22.0
	Expected return on plan assets		(8.1	)		(27.8	)		(8.0	)		(23.7	)		(7.8	)		(22.8	)
	Amortization of prior service costs		—			(0.2	)		—			(0.3	)		(0.8	)		(0.3	)
	Amortization of net loss		2.6			2.7			1.3			2.3			2.4			3.2
	Curtailment (gain) / loss recognized		—			(4.2	)		(1.9	)		—			0.8			—
	Settlement loss recognized		0.6			—			—			—			—			—

	Net periodic (benefit) cost	$	3.3		$	1.5		$	(0.5	)	$	4.2		$	5.0		$	6.9

The amount, net of applicable deferred income taxes, included in other comprehensive income arising from a change in net prior service cost and net gain/loss was $2.1 million and $17.4 million in the year ended September 30, 2011 and 2010, respectively.

Amounts included in accumulated other comprehensive loss as of September 30, 2011 that are expected to be recognized as components of net periodic benefit cost during fiscal 2012 are (in millions):

	U.S.			Int'l

Amortization of prior service cost	$	—		$	0.2
Amortization of net actuarial losses		(3.1	)		(2.2	)

Total	$	(3.1	)	$	(2.0	)

The table below provides additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets.

	Fiscal Year Ended

	September 30, 2011				September 30, 2010				September 30, 2009
	U.S.		Int'l		U.S.		Int'l		U.S.		Int'l
	(in millions)
Projected benefit obligation	$	171.0	$	496.1	$	169.9	$	441.8	$	148.5	$	394.4
Accumulated benefit obligation		171.0		493.7		169.9		400.7		145.6		358.3
Fair value of plan assets		91.5		408.7		84.6		362.8		80.3		330.1

Funding requirements for each plan are determined based on the local laws of the country where such plan resides. In certain countries, the funding requirements are mandatory while in other countries, they are discretionary. The Company currently expects to contribute $16.3 million to the international plans in fiscal 2012. The Company does not have a required minimum contribution for the U.S. plans; however, the Company may make additional discretionary contributions. The Company currently expects to contribute $13.8 million to U.S. plans in fiscal 2012.

The table below provides the expected future benefit payments, in millions:

Year Ending September 30,	U.S.		Int'l

2012	$	8.9	$	20.8
2013		12.6		19.1
2014		10.3		20.5
2015		10.4		22.7
2016		10.8		23.1
2017 - 2021		59.7		130.0

Total	$	112.7	$	236.2

The underlying assumptions for the pension plans are as follows:

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Weighted-average assumptions to determine benefit obligation:
	Discount rate		4.65	%		5.12	%		5.25	%		5.05	%		5.70	%		5.56	%
	Salary increase rate		N/A			2.65	%		N/A			4.37	%		4.00	%		3.92	%
Weighted-average assumptions to determine net periodic benefit cost:
	Discount rate		4.95	%		5.05	%		5.70	%		5.55	%		6.91	%		5.80	%
	Salary increase rate		N/A			3.27	%		4.00	%		3.91	%		4.00	%		4.63	%
	Expected long-term rate of return on plan assets		7.50	%		6.05	%		8.00	%		6.47	%		8.00	%		7.20	%

Pension costs are determined using the assumptions as of the beginning of the plan year, October 1. The funded status is determined using the assumptions as of the end of the plan year.

The following table summarizes the Company's target allocation for 2011 and pension plan asset allocation, both U.S. and international, as of September 30, 2011 and 2010:

							Percentage of Plan Assets as of September 30,

	Target Allocations						Percentage of Plan Assets as of September 30,
	Target Allocations						2011						2010
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Asset Category
Equities		50	%		39	%		45	%		43	%		53	%		42	%
Debt		32			44			38			38			25			38
Cash		3			—			2			2			2			2
Property and other		15			17			15			17			20			18

Total		100	%		100	%		100	%		100	%		100	%		100	%

The Company's policy is to minimize the risk of large losses through diversification in a portfolio of stocks, bonds, and cash equivalents, as appropriate, which may reflect varying rates of return. The percentage of assets allocated to cash is to assure liquidity to meet benefit disbursements and general operating expenses.

To develop the expected long-term rate of return on assets assumption, the Company considered the historical returns and the future expectations for returns for each asset class, as well as the target asset allocation of the pension portfolio and the diversification of the portfolio. This resulted in the selection of a 7.5% and 6.1% weighted-average long-term rate of return on assets assumption for the fiscal year ended September 30, 2011 for U.S. and non-U.S. plans, respectively.

As of September 30, 2011, the fair values of the Company's post-retirement benefit plan assets by major asset categories are as follows:

				Fair Value Measurement as of September 30, 2011

		Total Carrying Value as of September 30, 2011		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
		(in millions)
Cash and cash equivalents		$	5.3	$	5.3	$	—	$	—
Investment funds
	Diversified funds		69.0		24.2		44.8		—
	Equity funds		166.3		—		166.3		—
	Fixed income funds		190.0		—		190.0		—
	Hedge funds		34.8		—		24.8		10.0
Assets held by insurance company			36.2		—		36.2		—
Real estate			7.2		—		7.2		—

	Total	$	508.8	$	29.5	$	469.3	$	10.0

Changes in the fair value of the Company's recurring post-retirement plan Level 3 assets are as follows:

		September 30, 2010 Beginning balance		Actual return on plan assets, relating to assets still held at reporting date			Actual return on plan assets, relating to assets sold during the period		Purchases, sales and settlements		Transfer into / (out of) Level 3			Change due to exchange rate changes		September 30, 2011 Ending balance

		(in millions)
Investment funds
	Hedge funds	$	5.1	$	(0.8	)	$	0.5	$	5.2	$	—		$	—	$	10.0
Other			4.5		—			—		—		(4.5	)		—		—

	Total	$	9.6	$	(0.8	)	$	0.5	$	5.2	$	(4.5	)	$	—	$	10.0

Cash equivalents are mostly comprised of short-term money-market instruments and are valued at cost, which approximates fair value.

For equity investment funds not traded on an active exchange, or if the closing price is not available, the trustee obtains indicative quotes from a pricing vendor, broker, or investment manager. These funds are categorized as Level 2 if the custodian obtains corroborated quotes from a pricing vendor or categorized as Level 3 if the custodian obtains uncorroborated quotes from a broker or investment manager.

Fixed income investment funds categorized as Level 2 are valued by the trustee using pricing models that use verifiable observable market data (e.g., interest rates and yield curves observable at commonly quoted intervals), bids provided by brokers or dealers, or quoted prices of securities with similar characteristics.

Hedge funds and certain other securities categorized as Level 3 are valued based on valuation models that include significant unobservable inputs and cannot be corroborated using verifiable observable market data. Hedge funds are valued by independent administrators. Depending on the nature of the assets, the general partners or independent administrators use both the income and market approaches in their models. The market approach consists of analyzing market transactions for comparable assets while the income approach uses earnings or the net present value of estimated future cash flows adjusted for liquidity and other risk factors. As of September 30, 2011, there were no material changes to the valuation techniques.

- 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
-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
-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
-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 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 30
-Paragraph 26
-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 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS106-2
-Paragraph 20, 21, 22
-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 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 158
-Paragraph 7, 21, 22
-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 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 132R
-Paragraph 5, 6, 7, 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 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Implementation Guide (Q and A)
-Number FAS88
-Paragraph 63
-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 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

+ Details

Debt

12 Months Ended

Sep. 30, 2011

Debt

Debt

10. Debt

Debt consisted of the following:

		September 30, 2011			September 30, 2010

		(in millions)
Unsecured term credit agreement		$	750.0		$	609.1
Unsecured senior notes			253.6			250.5
Unsecured revolving credit facility			101.4			26.5
Notes secured by real properties			25.2			25.9
Other debt			32.3			19.1

	Total debt		1,162.5			931.1
Less: Current portion of debt and short-term borrowings			(17.8	)		(16.4	)

	Long-term debt, less current portion	$	1,144.7		$	914.7

The following table presents, in millions, scheduled maturities of the Company's debt as of September 30, 2011:

Year Ending September 30,

2012		$	17.8
2013			153.4
2014			152.2
2015			151.8
2016			403.4
Thereafter			283.9

	Total	$	1,162.5

Unsecured Term Credit Agreements

In September 2011, the Company entered into an Amended and Restated Credit Agreement (the "Term Credit Agreement") with Bank of America, N.A., as administrative agent and a lender, and the other lenders party thereto. Pursuant to the Term Credit Agreement, the Company borrowed $750 million in term loans on the closing date and may borrow up to an additional $100 million in term loans upon request by the Company subject to certain conditions, including Company and lender approval. The Company used approximately $600 million of the proceeds of the loans to repay indebtedness under its prior term loan facility, approximately $147 million of the proceeds to pay down indebtedness under its revolving credit facility and a portion of the proceeds to pay fees and expenses related to the Term Credit Agreement. The loans under the Term Credit Agreement bear interest, at the Company's option, at either the Base Rate (as defined in the Term Credit Agreement) plus an applicable margin or the Eurodollar Rate (as defined in the Term Credit Agreement) plus an applicable margin. The applicable margin for the Base Rate loans is a range of 0.375% to 1.50% and the applicable margin for Eurodollar Rate loans is a range of 1.375% to 2.50%, both based on the debt-to-earnings leverage ratio of the Company at the end of each fiscal quarter. The initial interest rate of the loans borrowed on September 30, 2011 is the 3-month Eurodollar Rate plus 1.75%, or a total of 2.12%. For the year ended September 30, 2011, the average interest rate of the Company's prior term loan facility was 3.09%. Payments of the initial principal amount outstanding under the Term Credit Agreement are required on a quarterly basis beginning on December 31, 2012, while interest payments are required on a quarterly basis beginning December 31, 2011. Any remaining principal of the loans under the Term Credit Agreement is due no later than July 20, 2016. Accrued interest is payable in arrears on a quarterly basis for Base Rate loans, and at the end of the applicable interest period (but at least every three months) for Eurodollar Rate loans. The Company may optionally prepay the loans at any time, without penalty.

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. There were no amounts outstanding on this credit agreement as of September 30, 2011, and $9.1 million outstanding at September 30, 2010.

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 $78.6 million and $75.5 million at September 30, 2011 and 2010, respectively, which have an effective interest rate of 5.62%. The fair value of the Company's unsecured senior notes was approximately $259 million at September 30, 2011 and $250 million at September 30, 2010. The Company calculated the fair values based on model-derived valuations using market observable inputs, which are Level 2 inputs under the accounting guidance. 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

In July 2011, the Company entered into a Third Amended and Restated Credit Agreement (the "Revolving Credit Agreement") with Bank of America, N.A., as an administrative agent and a lender and the other lenders party thereto, which amended and restated its unsecured revolving credit facility and increased its available borrowing capacity in order to support its working capital and acquisition needs. As of September 30, 2011 and 2010, the borrowing capacity under the unsecured revolving credit facility was $1.05 billion and $600 million, respectively, and pursuant to the terms of the Revolving Credit Agreement, has an expiration date of July 20, 2016. Prior to this expiration date, principal amounts outstanding under the Revolving Credit Agreement may be repaid and reborrowed at the option of the Company without prepayment or penalty, subject to certain conditions. The Company may also, at its option, request an increase in the commitments under the facility up to a total of $1.15 billion, subject to certain conditions, including Company and lender approval. The loans under the Revolving Credit Agreement may be borrowed in dollars or in certain foreign currencies and bear interest, at the Company's option, at either the Base Rate (as defined in the Revolving Credit Agreement) plus an applicable margin or the Eurocurrency Rate (as defined in the Revolving Credit Agreement) plus an applicable margin. The applicable margin for the Base Rate loans is a range of 0.0% to 1.50% and the applicable margin for the Eurocurrency Rate loans is a range of 1.00% to 2.50%, both based on the Company's debt-to-earnings leverage ratio at the end of each fiscal quarter. In addition to these borrowing rates, there is a commitment fee which ranges from 0.150% to 0.375% on any unused commitment. Accrued interest is payable in arrears on a quarterly basis for Base Rate loans, and at the end f the applicable interest period (but at leat every three months) for Eurocurrency Loans. At September 30, 2011 and 2010, $101.4 million and $26.5 million, respectively, were outstanding under the revolving credit facility. At September 30, 2011 and 2010, outstanding standby letters of credit totaled $32.1 million and $31.5 million, respectively, under the revolving credit facility. As of September 30, 2011, the Company had $916.5 million available under its Revolving Credit Agreement.

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 September 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 Revolving Credit Agreement and Term Credit Agreement also contain certain covenants that limit the Company's ability to, among other things, (i) merge with other entities, (ii) enter into a transaction resulting in a change of control, (iii) create new liens, (iv) sell assets outside of the ordinary course of business, (v) enter into transactions with affiliates, (vi) substantially change the general nature of the Company and its subsidiaries taken as a whole, and (vii) incur indebtedness and contingent obligations.

Additionally, the Company's unsecured senior notes contain covenants that limit (i) certain types of indebtedness, which include indebtedness incurred by subsidiaries and indebtedness secured by a lien, (ii) merge with other entities, (iii) enter into a transaction resulting in a change of control, (iv) create new liens, (v) sell assets outside of the ordinary course of business, (vi) enter into transactions with affiliates, and (vii) substantially change the general nature of the Company and its subsidiaries taken as a whole. 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, which is consolidated stockholders' equity, including any redeemable common stock and stock units and the liquidation preference of any preferred stock. As of September 30, 2011, this amount was $2.3 billion, which exceeds the calculated threshold of $1.4 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 September 30, 2011, the Company was in compliance with all such covenants.

Interest Rate Swaps

The Company uses interest rate swap agreements with financial institutions to fix the variable interest rates on portions of the Company's debt. The previous interest rate swap agreements on the Company's revolving credit facility expired in August 2010; but in September of 2011, the Company entered into two new interest rate swap agreements to fix the interest rates on portions of its debt under the Term Credit Agreement. The Company applies cash flow hedge accounting for the interest rate swap agreements. Accordingly, the derivatives are recorded at fair value as assets or liabilities and the effective portion of changes in the fair value of the derivative, as measured quarterly, is reported in other comprehensive income. For the year ended September 30, 2011, the amount recorded in other comprehensive income related to the change in fair value of the derivatives was not material. The fixed rates and the related expiration dates of the outstanding swap agreements are as follows:

Notional Amount (in millions)		Fixed Rate		Expiration Date

$250.0		0.95%		September 2015

The Company's average effective interest rate on total borrowings, including the effects of the swaps, during the year ended September 30, 2011 and 2010 was 3.3% and 2.4%, 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 September 30, 2011, the Company had $255.1 million of unsecured credit facilities primarily used to cover periodic overdrafts and letters of credit, of which $185.2 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

12 Months Ended

Sep. 30, 2011

Fair Value Measurements

Fair Value Measurements

11. 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 year ended September 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 may be used to measure fair value, as discussed in Note 1. There were no significant transfers between any of the levels of the fair value hierarchy during the years ended September 30, 2011 and 2010.

The Company had no significant non-pension financial assets and liabilities measured at fair value on a recurring basis at September 30, 2011.

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

	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 U.S. government bonds are valued using quoted market prices.
(2): For additional information about the Company's deferred compensation plan, refer to Note 16.

- 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
-Paragraph 15B
-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
-Publisher FASB
-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
-Publisher FASB
-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
-Publisher FASB
-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
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6925170&loc=d3e19207-110258

Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6947722&loc=d3e13433-108611

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Concentration of Credit Risk

12 Months Ended

Sep. 30, 2011

Concentration of Credit Risk

Concentration of Credit Risk

12. Concentration of Credit Risk

Financial instruments which potentially subject the Company to concentrations of credit risk consist principally of temporary cash investments and trade receivables. The Company's cash balances and short-term investments are maintained in accounts held by major banks and financial institutions located primarily in the U.S., Canada, Europe, Australia, Middle East and Hong Kong. If the Company extends a significant portion of its credit to clients in a specific geographic area or industry, the Company may experience disproportionately high levels of default if those clients are adversely affected by factors particular to their geographic area or industry. Concentrations of credit risk with respect to trade receivables are limited due to the large number of customers comprising the Company's customer base, including, in large part, governments, government agencies and quasi-government organizations, and their dispersion across many different industries and geographies. See Note 20 regarding the Company's foreign revenues. In order to mitigate credit risk, the Company continually reviews the credit worthiness of its major private clients.

Leases

12 Months Ended

Sep. 30, 2011

Leases

Leases

13. Leases

The Company and its subsidiaries are lessees in non-cancelable leasing agreements for office buildings and equipment which expire at various dates. The related lease payments are expensed on a straight-line basis over the lease term, including, as applicable, any free-rent period during which the Company has the right to use the asset. For leases with renewal options where the renewal is reasonably assured, the lease term, including the renewal period is used to determine the appropriate lease classification and to compute periodic rental expense. The following table presents, in millions, amounts payable under non-cancelable operating lease commitments during the following fiscal years:

Year Ending September 30,

2012		$	192.3
2013			172.3
2014			152.0
2015			123.2
2016			108.8
Thereafter			346.4

	Total	$	1,095.0

Included in the above table are commitments totaling $25.0 million related to the sale-leaseback of the Company's Orange, California facility during the year ended September 30, 2006. The sales price of this facility was $20.1 million of which $16.3 million in gain on sale-leaseback was deferred and is being amortized over the 12-year term of the lease.

The Company also has similar non-cancelable leasing agreements that are accounted for as capital lease obligations due to the terms of the underlying leases. At September 30, 2011 and 2010, the Company had total lease obligations under capital leases of $8.0 million and $10.7 million, respectively. Rent expense for all leases for the years ended September 30, 2011, 2010 and 2009, was approximately $254.5 million, $211.3 million and $192.2 million, respectively. When the Company is required to restore leased facilities to original condition, provisions are made over the period of the lease.

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References + Details

Other Financial Information

12 Months Ended

Sep. 30, 2011

Other Financial Information

Other Financial Information

14. Other Financial Information

Prepaid expenses and other current assets consist of the following:

	Fiscal Year Ended

	September 30, 2011		September 30, 2010
	(in millions)
Deferred compensation plan assets (Note 16)	$	2.0	$	67.2
Other		98.6		90.6

	$	100.6	$	157.8

Accrued expenses and other current liabilities consist of the following:

	Fiscal Year Ended

	September 30, 2011		September 30, 2010
	(in millions)
Accrued salaries and benefits	$	417.3	$	363.7
Accrued contract costs		320.2		381.1
Deferred compensation plan liability (Note 16)		—		88.8
Other accrued expenses		55.2		69.2

	$	792.7	$	902.8

Accrued contract costs above include balances related to professional liability accruals of $116.9 million and $108.6 million as of September 30, 2011 and 2010, respectively. The remaining accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees.

The Company may enter into foreign currency forwards to partially offset the foreign currency exchange gains and losses generated by the re-measurement of certain assets and liabilities denominated in non-functional currencies. The Company records all derivatives on the Consolidated Balance Sheets at fair value. Foreign currency forwards are not designated as hedging instruments, and accordingly, are adjusted to fair value through earnings.

For the year ended September 30, 2011, other accrued expenses includes the fair value of two foreign currency forwards. The Company recognized in earnings a net loss of $0.8 million on the two foreign currency forwards during 2011. The contract rates and the related contract maturity dates of the outstanding foreign currency forwards are as follows:

Notional Amount (in millions of Canadian dollars)		Contract Rate		Contract Maturity Date

60.0		1.04		September 2012

Other long-term liabilities consist of the following:

	Fiscal Year Ended

	September 30, 2011		September 30, 2010
	(in millions)
Pension liabilities (Note 9)	$	166.5	$	164.2
Reserve for uncertain tax positions (Note 17)		61.1		72.1
Other		207.4		101.2

	$	435.0	$	337.5

The components of accumulated other comprehensive loss are as follows:

	Fiscal Year Ended

	September 30, 2011			September 30, 2010
	(in millions)
Foreign currency translation adjustment	$	(51.1	)	$	(5.5	)
Defined benefit minimum pension liability adjustment, net of tax		(136.5	)		(142.0	)

	$	(187.6	)	$	(147.5	)

Stockholders' Equity

12 Months Ended

Sep. 30, 2011

Stockholders' Equity

Stockholders' Equity

15. Stockholders' Equity

Common and Preferred Stock Units—Common and Preferred Stock Units (Stock Units) under the Deferred Compensation Plan (DCP) may only be redeemed for Common Stock. The holders of Stock Units are not entitled to vote but are entitled to dividends if dividends are declared on Common Stock. In the event of the liquidation of the Company, holders of the Stock Units are entitled to no greater rights than holders of Common Stock.

Convertible Preferred Stock—The Restated Certificate of Incorporation of the Company authorizes the issuance of 2,500,000 shares of Preferred Stock, par value $.01 per share (Preferred Stock) and liquidation preference of $100 per share. The holders of Preferred Stock are generally entitled to one vote per share on all matters to be voted on by the Company's stockholders and vote as one class with the Common Stock.

Class C Preferred Stock—The Class C Preferred Stock has no par value and holders are entitled to 100,000 votes per share on all matters to be voted on by the Company's stockholders. The Class C Preferred Stock does not entitle holders to any dividend and has a liquidation and redemption value of $1.00 per share. Shares of Class C Preferred Stock are the voting shares relating to DCP units.

Class E Preferred Stock—The Class E Preferred Stock is limited to an aggregate of 20 shares, has no par value, and has a liquidation preference of $1.00 per share. Holders of these shares are entitled to 100,000 votes per share on all matters voted on by holders of Class E Preferred Stock. The Company, with notice, may redeem Class E Preferred Stock by paying the liquidation preference. The holders of Class E Preferred Stock have no conversion rights. All shares of Class E Preferred Stock redeemed or repurchased by the Company will be restored to the status of authorized but un-issued shares of Preferred Stock, without designation as to series.

- Definition

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-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 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Article 4
-Section 08
-Paragraph d

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Chapter 1
-Section B
-Paragraph 7, 11A
-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 129
-Paragraph 2, 3, 4, 5, 6, 7, 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 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 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 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
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-Publisher FASB
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-Name Accounting Standards Codification
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Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
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-Paragraph 1
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=6959260&loc=d3e187143-122770

+ Details

Stock Plans

12 Months Ended

Sep. 30, 2011

Stock Plans

Stock Plans

16. Stock Plans

Defined Contribution Plans—Substantially all permanent employees are eligible to participate in defined contribution plans provided by the Company. Under these plans, participants may make contributions into a variety of funds, including a fund that is fully invested in Company stock. Employees are not required to allocate any funds to Company stock, which allows employees to limit their exposure to market changes in the Company's stock price. Employees may generally reallocate their account balances on a daily basis. The only limit on the frequency of reallocations applies to changes involving Company stock investments by employees classified as insiders or restricted personnel under the Company's insider trading policy.

Deferred Compensation Plan—In the past, the Company sponsored the Deferred Compensation Plan (DCP), a stock purchase plan that provided an opportunity for eligible employees and non-employee directors to continue to invest in the Company when the Company's qualified plans were no longer available to them due to limitations contained in the U.S. Internal Revenue Code. Under the DCP, participants were permitted to defer compensation, on a pre-tax basis, for investment in common stock units. The Company funded a rabbi trust for certain diversified DCP balances in connection with the initial public offering in May 2007. The Company elected to terminate this plan effective in December 2009. As a result of the termination, 6.3 million outstanding restricted stock units and the Company's deferred compensation liability of $88.8 million as of September 30, 2010 were settled in December 2010. Investments in the rabbi trust totaled $67.2 million as of September 2010, which were substantially used to settle the liability.

Compensation expense relating to employer contributions under defined contribution plans, including the DCP, for fiscal years ended September 30, 2011, 2010 and 2009, was $17.2 million, $15.8 million and $16.1 million, respectively. Issuances and repurchases of AECOM common stock related to employee participants' contributions to and withdrawals from these defined contribution plans are included as issuances and repurchases of stock in the accompanying Consolidated Statements of Stockholders' Equity and of Cash Flows.

Stock Incentive Plans—The Company has stock incentive plans under which employees may be awarded up to 19,400,000 shares of Common Stock under stock options or restricted stock awards while non-employee directors may be awarded up to 500,000 shares of Common Stock under stock options. Stock options may be granted to employees and non-employee directors with an exercise price not less than the fair market value of the stock on the date of grant. Unexercised options expire seven years after date of grant. During the years ended September 30, 2011, 2010 and 2009, compensation expense recognized relating to stock options as a result of the fair value method was $4.6 million, $4.1 million and $4.4 million, respectively. Unrecognized compensation expense relating to stock options outstanding as of September 30, 2011 was $3.8 million to be recognized on a straight-line basis over the awards' respective vesting periods which are generally three years.

The fair value of the Company's stock options were determined using the following weighted average assumptions:

	Fiscal Year Ended

	September 30, 2011			September 30, 2010			September 30, 2009
Dividend yield		0.0	%		0.0	%		0.0	%
Expected volatility		38.6	%		39.9	%		37.6	%
Risk-free interest rate		1.5	%		1.6	%		1.8	%
Term (in years)		4.5			4.5			4.5

The weighted average grant-date fair value of stock options granted during the years ended September 30, 2011, 2010 and 2009 was $9.43, $8.77 and $8.04, respectively.

During the three years in the period ended September 30, 2011, option activity was as follows:

			Weighted Average Exercise Price

Balance, September 30, 2008	5,308,745		$	11.78
Granted	885,464			23.68
Exercised	(2,330,587	)		8.58
Cancelled	(57,622	)		22.17

Balance, September 30, 2009	3,806,000			16.36
Granted	375,429			24.93
Exercised	(992,925	)		10.55
Cancelled	(67,620	)		22.96

Balance, September 30, 2010	3,120,884			19.09
Granted	414,911			27.65
Exercised	(512,981	)		12.28
Cancelled	(54,057	)		23.91

Balance, September 30, 2011	2,968,757		$	21.38

Exercisable as of September 30, 2009	2,508,973		$	12.78

Exercisable as of September 30, 2010	2,130,165		$	16.44

Exercisable as of September 30, 2011	2,109,610		$	19.55

The following table summarizes information concerning outstanding and exercisable options as of September 30, 2011:

	Options Outstanding								Options Exercisable

	Number Outstanding as of September 30, 2011		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price		Aggregate Intrinsic Value (in millions)		Number Exercisable as of September 30, 2011		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
Range of Exercise Prices
$10.39 - $11.49		266,500		0.26	$	10.66	$	1.9		266,500		0.26	$	10.66
12.41 - 15.41		700,842		1.77		13.54		2.9		700,842		1.77		13.54
21.01 - 25.52		1,169,926		4.38		23.94		0.0		725,690		4.22		23.79
26.47 - 36.67		831,489		4.81		27.82		0.0		416,578		3.41		27.99

10.39 - 36.67		2,968,757		3.52	$	21.38	$	4.8		2,109,610		2.74	$	19.55

The remaining contractual life of options outstanding at September 30, 2011, range from 0 to 7 years and have a weighted average remaining contractual life of 3.52 years. The aggregate intrinsic value of stock options exercised during the years ended September 30, 2011, 2010 and 2009 was $7.8 million, $17.9 million and $46.1 million, respectively.

The Company grants stock units under the Performance Earnings Program (PEP), whereby units are earned and issued dependent upon meeting established cumulative performance objectives over a three-year period. The Company recognized compensation expense relating to the PEP of $7.3 million, $22.3 million and $19.3 million during the years ended September 30, 2011, 2010 and 2009, respectively. Additionally, the Company issues restricted stock units in connection with acquisitions which vest immediately or which are earned based on service conditions, resulting in compensation expenses of $13.1 million, $7.5 million and $1.5 million during the years ended September 30, 2011, 2010 and 2009, respectively. Unrecognized compensation expense related to PEP units and restricted stock units outstanding as of September 30, 2011 was $16.3 million and $23.8 million, respectively, to be recognized on a straight-line basis over the awards' respective vesting periods which are generally three years.

Cash flow 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, $17.3 million and $15.0 million for the years ended September 30, 2011, 2010 and 2009, respectively, have been classified as financing cash inflows in the Condensed Consolidated Statements of Cash Flows.

- 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
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6406099&loc=d3e25284-112666

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
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-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 10
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 718
-SubTopic 40
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6418621&loc=d3e17540-113929

+ Details

Income Taxes

12 Months Ended

Sep. 30, 2011

Income Taxes

Income Taxes

17. Income Taxes

Income tax expense on continuing operations is comprised of:

			Fiscal Year Ended

			September 30, 2011			September 30, 2010		September 30, 2009
			(in millions)
Current:
	Federal		$	0.5		$	15.9	$	25.8
	State			12.1			7.2		5.3
	Foreign			58.3			46.8		49.1

		Total current income tax expense		70.9			69.9		80.2

Deferred:
	Federal			38.5			15.4		4.2
	State			(8.7	)		0.5		(1.4	)
	Foreign			(0.6	)		5.9		(6.0	)

		Total deferred income tax expense (benefit)		29.2			21.8		(3.2	)

		Total income tax expense	$	100.1		$	91.7	$	77.0

The major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate are as follows:

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		Amount			%			Amount			%			Amount			%
		(in millions)
Tax at federal statutory rate		$	134.5			35.0	%	$	119.4			35.0	%	$	97.3			35.0	%
State income tax, net of federal benefit			6.9			1.8			7.3			2.1			5.3			1.9
U.S. income tax credits			(11.1	)		(2.9	)		(21.1	)		(6.2	)		(19.8	)		(7.1	)
Foreign tax rate differential			(19.5	)		(5.0	)		(0.4	)		(0.1	)		5.2			1.9
Foreign Research and Experimentation credits			(6.1	)		(1.6	)		(6.4	)		(1.9	)		(6.7	)		(2.4	)
Change in uncertain tax positions			1.9			0.5			(3.9	)		(1.1	)		(5.9	)		(2.2	)
Valuation allowance			(3.1	)		(0.8	)		(1.3	)		(0.4	)		5.1			1.8
Other items, net			(3.4	)		(0.9	)		(1.9	)		(0.5	)		(3.5	)		(1.2	)

	Total income tax expense	$	100.1			26.1	%	$	91.7			26.9	%	$	77.0			27.7	%

The deferred tax assets (liabilities) are as follows:

			Fiscal Year Ended

			September 30, 2011			September 30, 2010
			(in millions)
Deferred tax assets:
	Compensation and benefit accruals not currently deductible		$	87.9		$	116.7
	Net operating loss carry forwards			55.7			31.7
	Self insurance reserves			50.1			48.8
	Research and experimentation and other tax credits			37.5			21.5
	Pension liability			53.9			54.8
	Accrued liabilities			64.4			50.9
	Other			1.8			1.7

		Total deferred tax assets		351.3			326.1

Deferred tax liabilities:
	Unearned revenue			(169.5	)		(128.3	)
	Depreciation and amortization			(32.3	)		(25.1	)
	Acquired intangible assets			(29.1	)		(34.3	)
	State taxes			(3.7	)		(2.9	)
	Investments in joint ventures/non-controlled subsidiaries			(8.8	)		(5.1	)

		Total deferred tax liabilities		(243.4	)		(195.7	)

		Valuation allowance		(17.8	)		(19.8	)

		Net deferred tax assets	$	90.1		$	110.6

As of September 30, 2011, the Company has available unused state net operating loss (NOL) carry forwards of $337.7 million and foreign NOL carry forwards of $163.8 million which expire at various dates through 2030. In addition, as of September 30, 2011, the Company has available unused federal research and development credits of $8.1 million, which expire at various dates through 2031, unused state research and development credits of $9.8 million and California Enterprise Zone Tax Credits of $1.9 million which can be carried forward indefinitely.

As of September 30, 2011 and 2010, gross deferred tax assets were $351.3 million and $326.1 million, respectively. The Company has recorded a valuation allowance of approximately $17.8 million and $19.8 million at September 30, 2011 and 2010, respectively, related to state and foreign net operating loss carry forwards and credits. The Company has performed an assessment of positive and negative evidence regarding the realization of the net deferred tax asset in accordance with ASC 740-10, "Accounting for Income Taxes." This assessment included the evaluation of scheduled reversals of deferred tax liabilities, the availability of carry forwards and estimates of projected future taxable income. Although realization is not assured, based on the Company's assessment, the Company has concluded that it is more likely than not that the remaining asset of $333.5 million will be realized and, as such, no additional valuation allowance has been provided.

The Company does not provide for U.S. taxes or foreign withholding taxes on undistributed earnings from non-U.S. subsidiaries because such earnings are intended to be reinvested indefinitely. The undistributed earnings are approximately $600.8 million. If undistributed pre-tax earnings were distributed, foreign tax credits could become available under current law to reduce the resulting U.S. income tax liability.

As of September 30, 2011, the Company had a liability for unrecognized tax benefits, including potential interest and penalties, net of related tax benefit, totaling $61.1 million. The gross unrecognized tax benefits as of September 30, 2011 and 2010 were $58.1 million and $70.5 million, respectively, excluding interest, penalties, and related tax benefit. Of the $58.1 million, approximately $43.3 million, including related tax benefits, would be included in the effective tax rate if recognized in the fiscal year ended September 30, 2011. The adoption of ASC 805, "Accounting for Business Combinations," at the beginning of the fiscal year ended September 30, 2010 changed the treatment of the reversal of unrecognized tax benefits related to acquired companies which prior to adoption of ASC 805 would have impacted goodwill, but after the adoption of ASC 805, results in the recognition of income tax benefit. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows:

	Fiscal Year Ended

	September 30, 2011			September 30, 2010
	(in millions)
Balance at the beginning of the year	$	70.5		$	52.8
Gross increase in prior years' tax positions		5.3			38.3
Gross decrease in prior years' tax positions		(13.7	)		(12.9	)
Decrease due to settlement with tax authorities		(2.9	)		(17.1	)
Gross (decrease) increase in current period's tax positions		4.9			10.8
Lapse of statute of limitations		(6.0	)		(1.4	)

Balance at the end of the year	$	58.1		$	70.5

The Company classifies interest and penalties related to uncertain tax positions within the income tax expense line in the accompanying consolidated statement of income. At September 30, 2011, the accrued interest and penalties were $10.5 million and $0.1 million, respectively, excluding any related income tax benefits. As of September 30, 2010, the accrued interest and penalties were $9.0 million and $0.1 million, respectively, excluding any related income tax benefits.

The Company files income tax returns in numerous tax jurisdictions, including the U.S., and numerous U.S. states and non-U.S. jurisdictions around the world. The statute of limitations varies by jurisdiction in which the Company operates. Because of the number of jurisdictions in which the Company files tax returns, in any given year the statute of limitations in certain jurisdictions may expire without examination within the 12-month period from the balance sheet date. With few exceptions, the Company is no longer subject to U.S. (including federal, state and local) or non-U.S. income tax examinations by tax authorities for years before fiscal year 2006.

A number of tax years are under audit by the relevant federal, state and foreign tax authorities. The Company is currently at appeals with the U.S. Internal Revenue Service for the fiscal years 2006 and 2007 and under examination for the fiscal years 2008 and 2009. The Company anticipates that some of the audits may be concluded in the foreseeable future, including in fiscal year 2012. Based on the status of these audits, it is reasonably possible that the conclusion of the audits may result in a reduction of unrecognized tax benefits. However, it is not possible to estimate the impact of this change at this time due to the early status of the tax examinations.

- 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
-Paragraph 43, 44, 45, 46, 47, 48, 49
-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 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

Reference 6: 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.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319

+ Details

Earnings Per Share

12 Months Ended

Sep. 30, 2011

Earnings Per Share

Earnings Per Share

18. 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 by the weighted average number of common shares outstanding and potential common shares for the period. The Company includes as potential common shares the weighted average dilutive effects of outstanding stock options using the treasury stock method.

The following table sets forth a reconciliation of the denominators of basic and diluted earnings per share:

		Fiscal Year Ended

		September 30, 2011		September 30, 2010		September 30, 2009
		(in millions)
Denominator for basic earnings per share			117.4		114.3		108.0
Potential common shares:
	Stock options, other		0.9		1.2		1.7

Denominator for diluted earnings per share			118.3		115.5		109.7

As discussed in Note 3, EPS includes the effect of repurchased shares under the ASR during the quarter ended September 30, 2011. For the three fiscal years ended September 30, 2011, 2010 and 2009, options excluded from the calculation of potential common shares were not significant.

Commitments and Contingencies

12 Months Ended

Sep. 30, 2011

Commitments and Contingencies

Commitments and Contingencies

19. 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 September 30, 2011, the Company was contingently liable in the amount of approximately $217.3 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

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 $17 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.

Global Linguists Solutions Joint Venture

On October 5, 2011, the DCAA issued a DCAA Form 1 questioning costs incurred by Global Linguists Solutions (GLS), an equity method joint venture that includes McNeil, acquired by the Company in August 2010. The questioned costs were incurred by GLS during fiscal 2009, a period prior to the acquisition. Specifically, the DCAA questioned direct labor, associated burdens, and fees billed to the U.S. Government for linguists that allegedly did not meet specific contract requirements. As a result of the issuance of DCAA Form 1, the U.S. Government withheld approximately $14 million from payments on current year billings pending final resolution of the questioned costs.

GLS is performing a review of the issues raised in the Form 1 in order to respond fully to the questioned costs. Based on an initial review, GLS believes that the costs met the applicable contract requirements. 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 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 September 30, 2011, $28.5 million of liabilities related to this project are included in the accompanying consolidated balance sheet. The liabilities consist primarily of income taxes payable to Libyan authorities and trade accounts payable.

Restructuring

As a result of challenges in the Company's Western European business, particularly in the United Kingdom, the Company restructured certain portions of this business in order to reduce its cost structure, including facility exit and employee severance costs. The result of such actions resulted in expenses of $12 million during the three months ended September 30, 2011, which is not significantly different from total costs expected in connection with this restructuring. Such costs are expected to be substantially paid by the first half of the year ending September 30, 2012.

- 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
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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+ Details

Reportable Segments and Geographic Information

12 Months Ended

Sep. 30, 2011

Reportable Segments and Geographic Information

Reportable Segments and Geographic Information

20. Reportable Segments and Geographic Information

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 unaudited summarized financial information concerning the Company's reportable segments:

	Professional Technical Services			Management Support Services			Corporate(1)			Total

	(in millions)
*Reportable Segments:*
Fiscal Year Ended September 30, 2011:
Revenue	$	6,877.1		$	1,160.3		$	—		$	8,037.4
Revenue, net of other direct costs(2)		4,612.2			568.6			—			5,180.8
Gross profit		417.7			49.0			—			466.7
Equity in earnings of joint ventures		15.3			29.5			—			44.8
General and administrative expenses		—			—			90.3			90.3
Operating income (loss)		433.0			78.5			(90.3	)		421.2
Segment assets		5,296.7			740.4			(247.8	)		5,789.3
Gross profit as a % of revenue		6.1	%		4.2	%					5.8	%
Gross profit as a % of revenue, net of other direct costs(2)		9.1	%		8.6	%					9.0	%
Fiscal Year Ended September 30, 2010:
Revenue	$	5,393.7		$	1,152.1		$	—		$	6,545.8
Revenue, net of other direct costs(2)		3,839.3			366.5			—			4,205.8
Gross profit		389.8			40.5			—			430.3
Equity in earnings of joint ventures		9.5			11.5			—			21.0
General and administrative expenses		—			—			110.5			110.5
Operating income (loss)		399.3			52.0			(110.5	)		340.8
Segment assets		4,479.4			734.8			28.7			5,242.9
Gross profit as a % of revenue		7.2	%		3.5	%					6.6	%
Gross profit as a % of revenue, net of other direct costs(2)		10.2	%		11.1	%					10.2	%
Fiscal Year Ended September 30, 2009:
Revenue	$	5,057.7		$	1,061.8		$	—		$	6,119.5
Revenue, net of other direct costs(2)		3,565.5			253.5			—			3,819.0
Gross profit		312.9			38.3			—			351.2
Equity in earnings of joint ventures		12.5			10.1			—			22.6
General and administrative expenses		—			—			86.9			86.9
Operating income (loss)		325.4			48.4			(86.9	)		286.9
Segment assets		3,537.3			266.3			(13.8	)		3,789.8
Gross profit as a % of revenue		6.2	%		3.6	%					5.7	%
Gross profit as a % of revenue, net of other direct costs(2)		8.8	%		15.1	%					9.2	%

(1): Corporate assets include intercompany eliminations.
(2): Non-GAAP measure.

Geographic Information:

	Fiscal Year Ended

	September 30, 2011				September 30, 2010				September 30, 2009
	Revenue		Long-Lived Assets		Revenue		Long-Lived Assets		Revenue		Long-Lived Assets
	(in millions)
United States	$	4,806.4	$	1,683.2	$	3,982.9	$	1,618.7	$	3,756.8	$	1,005.0
Asia Pacific		1,421.0		349.5		982.1		172.5		809.9		167.6
Canada		686.4		182.0		640.7		149.6		560.3		141.0
Europe		643.0		372.2		494.2		207.4		517.9		127.2
Other Foreign Countries		480.6		129.4		445.9		43.2		474.6		43.4

Total	$	8,037.4	$	2,716.3	$	6,545.8	$	2,191.4	$	6,119.5	$	1,484.2

The Company attributes revenue by geography based on the external customer's country of origin. Long-lived assets consist of noncurrent assets excluding deferred tax assets.

- 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
-SubTopic 10
-Section 50
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Major Clients

12 Months Ended

Sep. 30, 2011

Major Clients

Major Clients

21. Major Clients

Approximately 22%, 26% and 26% of the Company's revenue was derived through direct contracts with agencies of the U.S. federal government in the years ended September 30, 2011, 2010 and 2009, respectively. The largest individual contract in the MSS segment accounted for approximately 3%, 9% and 10% of the Company's revenue in the years ended September 30, 2011, 2010 and 2009, respectively. No other single client accounted for more than 10% of the Company's revenue.

Quarterly Financial Information-Unaudited

12 Months Ended

Sep. 30, 2011

Quarterly Financial Information-Unaudited

Quarterly Financial Information-Unaudited

22. Quarterly Financial Information—Unaudited

In the opinion of management, the following unaudited quarterly data reflects all adjustments necessary for a fair statement of the results of operations. All such adjustments are of a normal recurring nature.

Fiscal Year 2011:		First Quarter			Second Quarter			Third Quarter			Fourth Quarter

		(in millions, except per share data)
Revenue		$	1,936.2		$	1,936.4		$	2,046.7		$	2,118.1
Cost of revenue			1,830.9			1,836.6			1,925.5			1,977.7

	Gross profit		105.3			99.8			121.2			140.4
Equity in earnings of joint ventures			8.1			11.3			12.3			13.1
General and administrative expenses			23.2			23.7			23.5			19.9

	Income from operations		90.2			87.4			110.0			133.6
Other income (expense)			2.3			1.5			(1.7	)		1.3
Interest (expense), net			(9.9	)		(10.0	)		(10.4	)		(10.1	)

	Income from continuing operations before income tax expense		82.6			78.9			97.9			124.8
Income tax expense			20.5			19.3			23.9			36.4

	Net income		62.1			59.6			74.0			88.4
Noncontrolling interest in income of consolidated subsidiaries, net of tax			(5.2	)		(1.9	)		(0.2	)		(1.0	)

	Net income attributable to AECOM	$	56.9		$	57.7		$	73.8		$	87.4

Net income attributable to AECOM per share:
	Basic	$	0.48		$	0.49		$	0.63		$	0.75
	Diluted	$	0.48		$	0.49		$	0.62		$	0.75
Weighted average common shares outstanding:
	Basic		118.0			117.3			117.9			116.4
	Diluted		119.1			118.3			118.9			117.1

Fiscal Year 2010:			First Quarter			Second Quarter			Third Quarter			Fourth Quarter

			(in millions, except per share data)
Revenue			$	1,480.8		$	1,601.2		$	1,635.1		$	1,828.7
Cost of revenue				1,397.8			1,493.3			1,520.1			1,704.3

	Gross profit			83.0			107.9			115.0			124.4
Equity in earnings of joint ventures				4.4			3.4			6.0			7.2
General and administrative expenses				21.9			27.9			28.3			32.4

	Income from operations			65.5			83.4			92.7			99.2
Other income (expense)				1.7			1.9			(0.3	)		6.9
Interest (expense), net				(1.0	)		(2.4	)		(1.1	)		(5.4	)

	Income from continuing operations before income tax expense			66.2			82.9			91.3			100.7
Income tax expense				16.4			21.1			22.7			31.5

	Income from continuing operations			49.8			61.8			68.6			69.2
Discontinued operations, net of tax				0.1			(0.2	)		—			—

	Net income			49.9			61.6			68.6			69.2
Noncontrolling interest in income of consolidated subsidiaries, net of tax				(4.1	)		(3.1	)		(3.8	)		(1.4	)

	Net income attributable to AECOM		$	45.8		$	58.5		$	64.8		$	67.8

Net income attributable to AECOM per share:
	Basic
		Continuing operations	$	0.40		$	0.51		$	0.57		$	0.58
		Discontinued operations		—			—			—			—

			$	0.40		$	0.51		$	0.57		$	0.58

	Diluted
		Continued operations	$	0.40		$	0.51		$	0.56		$	0.58
		Discontinued operations		—			—			—			—

			$	0.40		$	0.51		$	0.56		$	0.58

Weighted average common shares outstanding:
	Basic			113.2			113.8			114.5			115.9
	Diluted			114.5			115.0			115.6			116.7

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Schedule II: Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2011

Schedule II: Valuation and Qualifying Accounts

Schedule II: Valuation and Qualifying Accounts

		Balance at Beginning of Year		Additions Charged to Cost of Revenue		Deductions(a)			Other and Foreign Exchange Impact			Balance at the End of the Year

Allowance for Doubtful Accounts
	Fiscal Year 2011	$	98.8	$	48.4	$	(50.6	)	$	23.6		$	120.2
	Fiscal Year 2010		100.5		15.0		(26.7	)		10.0			98.8
	Fiscal Year 2009		82.7		32.5		(14.6	)		(0.1	)		100.5

(a) Primarily relates to accounts written-off, net of recoveries

Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2011

Significant Accounting Policies

Fiscal Year

Use of Estimates

Principles of Consolidation and Presentation

Revenue Recognition

Government Contract Matters

Cash and Cash Equivalents

Cash and Cash Equivalents—The Company's cash equivalents include highly liquid investments which have an initial maturity of three months or less.

Allowance for Doubtful Accounts

•

Client type—federal or state and local government or commercial client;

•

Historical contract performance;

•

Historical collection and delinquency trends;

•

Client credit worthiness; and

•

General economic conditions.

Derivative Financial Instruments

Derivative Financial Instruments—The Company accounts for its derivative instruments as either assets or liabilities and carries them at fair value.

Derivatives that do not qualify as hedges must be adjusted to fair value through current income.

Fair Value of Financial Instruments

Property and Equipment

Long-lived Assets

Goodwill and Acquired Intangible Assets

Pension Plans

Insurance Reserves

Foreign Currency Translation

Income Taxes

Business Acquisitions, Goodwill, and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2011

Business Acquisitions, Goodwill, and Intangible Assets

Schedule of estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates

		Fiscal Year Ended

		September 30, 2011			September 30, 2010			September 30, 2009
		(in millions)
Cash acquired		$	19.3		$	143.3		$	23.2
Other current assets			149.2			212.5			36.4
Goodwill			405.2			618.1			46.1
Intangible assets			44.3			63.6			7.5
Other non-current assets			51.5			33.1			1.6
Current liabilities			(140.5	)		(265.4	)		(51.4	)
Non-current liabilities			(75.7	)		(37.2	)		(0.4	)

	Net assets acquired	$	453.3		$	768.0		$	63.0

Schedule of acquired intangible assets from acquisitions

	Fiscal Year Ended

	September 30, 2011		September 30, 2010		September 30, 2009
	(in millions)
Backlog	$	10.7	$	16.8	$	2.9
Customer relationships		30.2		42.6		4.6
Trademark / tradename		3.4		4.2		—

Total intangible assets	$	44.3	$	63.6	$	7.5

Schedule of consideration for acquisitions

		Fiscal Year Ended

		September 30, 2011		September 30, 2010		September 30, 2009
		(in millions)
Cash paid		$	384.8	$	702.7	$	40.1
Promissory notes			—		—		6.0
Equity issued			68.5		65.3		16.9

	Total consideration	$	453.3	$	768.0	$	63.0

Schedule of changes in the carrying value of goodwill by reporting segment

		Fiscal Year 2011

		September 30, 2010		Post- Acquisition Adjustments			Foreign Exchange Impact			Acquired		September 30, 2011
		(in millions)
Professional Technical Services		$	1,355.0	$	(2.1	)	$	(21.4	)	$	402.4	$	1,733.9
Management Support Services			335.4		14.2			—			2.8		352.4

	Total	$	1,690.4	$	12.1		$	(21.4	)	$	405.2	$	2,086.3

		Fiscal Year 2010

		September 30, 2009		Post- Acquisition Adjustments			Foreign Exchange Impact		Acquired		September 30, 2010
		(in millions)
Professional Technical Services		$	1,060.1	$	(1.1	)	$	10.5	$	285.5	$	1,355.0
Management Support Services			2.8		—			—		332.6		335.4

	Total	$	1,062.9	$	(1.1	)	$	10.5	$	618.1	$	1,690.4

Schedule of finite-lived intangible assets by major class

		September 30, 2011							September 30, 2010

		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period (years)
		(in millions)
Backlog		$	91.5	$	(79.8	)	$	11.7	$	80.7	$	(65.5	)	$	15.2		1 - 5
Customer relationships			143.2		(39.3	)		103.9		114.0		(24.6	)		89.4		10
Trademark / tradename			7.4		(3.9	)		3.5		4.2		(0.2	)		4.0		5

	Total	$	242.1	$	(123.0	)	$	119.1	$	198.9	$	(90.3	)	$	108.6

Schedule of estimated future amortization expense of existing intangible assets

Fiscal Year		(in millions)

2012		$	23.1
2013			17.4
2014			16.8
2015			15.6
2016			12.9
Thereafter			33.3

	Total	$	119.1

- 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

Discontinued Operations (Tables)

12 Months Ended

Sep. 30, 2011

Discontinued Operations

Summarized results of the discontinued operation, included in the Company's results of operations

	Fiscal Year Ended

	September 30, 2010			September 30, 2009
Revenue	$	13.6		$	72.9
Earnings before income taxes	$	0.1		$	3.4
Income tax expense		0.2			0.4

Earnings from discontinued operations, net of tax	$	(0.1	)	$	3.0

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Accounts Receivable-Net (Tables)

12 Months Ended

Sep. 30, 2011

Accounts Receivable-Net

Schedule of net accounts receivable

		Fiscal Year Ended

		September 30, 2011			September 30, 2010
		(in millions)
Billed		$	1,256.3		$	1,223.0
Unbilled			1,133.6			956.3
Contract retentions			110.5			89.7

	Total accounts receivable—gross		2,500.4			2,269.0
Allowance for doubtful accounts			(120.2	)		(98.8	)

	Total accounts receivable—net	$	2,380.2		$	2,170.2

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2011

Property and Equipment

Schedule of property and equipment, at cost

		Fiscal Year Ended

		September 30, 2011			September 30, 2010			Useful Lives (years)
		(in millions)
Building and land		$	42.2		$	37.0			27
Leasehold improvements			252.4			165.2			2 - 12
Computer systems and equipment			247.7			214.5			3 - 7
Furniture and fixtures			98.4			82.8			5 - 10
Automobiles			7.4			8.3			3 - 10

	Total		648.1			507.8
Accumulated depreciation and amortization			(324.3	)		(249.0	)

	Property and equipment, net	$	323.8		$	258.8

Joint Ventures and Variable Interest Entities (Tables)

12 Months Ended

Sep. 30, 2011

Joint Ventures and Variable Interest Entities

Summary of unaudited financial information of the consolidated joint ventures

			Fiscal Year Ended

			September 30, 2011		September 30, 2010		September 30, 2009
			(in millions)
Current assets			$	262.6	$	259.6	$	250.9
Non-current assets				0.1		—		—

	Total assets		$	262.7	$	259.6	$	250.9

Current liabilities			$	69.4	$	80.2	$	130.0
Non-current liabilities				—		—		—

	Total liabilities			69.4		80.2		130.0
Total AECOM equity				137.9		130.9		96.2
Noncontrolling interests				55.4		48.5		24.7

	Total owners' equity			193.3		179.4		120.9

		Total liabilities and owners' equity	$	262.7	$	259.6	$	250.9

Summary of unaudited financial information of the unconsolidated joint ventures

			Fiscal Year Ended

			September 30, 2011		September 30, 2010		September 30, 2009
			(in millions)
Current assets			$	510.7	$	393.7	$	215.1
Non-current assets				22.6		6.1		6.4

	Total assets		$	533.3	$	399.8	$	221.5

Current liabilities			$	357.8	$	319.8	$	145.1
Non-current liabilities				9.6		4.5		2.7

	Total liabilities			367.4		324.3		147.8
	Joint ventures' equity			165.9		75.5		73.7

		Total liabilities and joint ventures' equity	$	533.3	$	399.8	$	221.5

		AECOM's investment in joint ventures	$	71.1	$	53.2	$	34.5

			Fiscal Year Ended

			September 30, 2011		September 30, 2010		September 30, 2009
			(in millions)
AECOM's equity in earnings of unconsolidated joint ventures:
	Pass through joint ventures		$	3.8	$	2.5	$	2.5
	Other joint ventures			41.0		18.5		20.1

		Total	$	44.8	$	21.0	$	22.6

Pension Plans (Tables)

12 Months Ended

Sep. 30, 2011

Pension Plans

Reconciliations of the changes in the U.S. and international plans' benefit obligations

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Change in benefit obligation:
	Benefit obligation at beginning of year	$	169.9		$	441.8		$	148.5		$	394.4		$	129.2		$	430.1
	Adjustment for measurement date provision		N/A			N/A			N/A			N/A			1.0			3.2
	Service cost		—			4.0			—			4.5			1.8			4.8
	Participant contributions		0.4			1.9			0.5			2.3			0.9			2.5
	Interest cost		8.2			27.0			8.1			21.4			8.6			22.0
	Benefits paid		(11.3	)		(19.3	)		(9.8	)		(15.2	)		(8.5	)		(13.6	)
	Actuarial (gain) loss		5.7			(23.7	)		25.5			37.1			19.0			(23.3	)
	Curtailment gain		—			(8.2	)		(2.9	)		(2.6	)		—			—
	Plan settlements		(1.9	)		—			—			—			(3.5	)		—
	Net transfer in/(out)/acquisitions		—			89.5			—			(0.1	)		—			7.5
	Foreign currency translation loss (gain)		—			(8.7	)		—			—			—			(38.8	)

	Benefit obligation at end of year	$	171.0		$	504.3		$	169.9		$	441.8		$	148.5		$	394.4

Reconciliations of the changes in the fair value of assets

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Change in plan assets
	Fair value of plan assets at beginning of year	$	84.6		$	362.8		$	80.3		$	330.1		$	94.5		$	335.4
	Adjustment for measurement date provision		N/A			N/A			N/A			N/A			(1.6	)		(3.7	)
	Actual return on plan assets		0.6			10.0			7.8			28.8			(11.1	)		(3.2	)
	Employer contributions		19.1			18.6			5.8			16.8			9.6			35.8
	Participant contributions		0.4			1.9			0.5			2.3			0.9			2.5
	Benefits paid		(11.3	)		(19.3	)		(9.8	)		(15.2	)		(8.5	)		(13.6	)
	Plan settlements		(1.9	)		—			—			—			(3.5	)		—
	Net transfer in/(out)/acquisitions		—			50.5			—			(0.2	)		—			5.3
	Foreign currency translation (loss) gain		—			(7.2	)		—			0.2			—			(28.4	)

	Fair value of plan assets at end of year	$	91.5		$	417.3		$	84.6		$	362.8		$	80.3		$	330.1

Reconciliations of the funded status

	Fiscal Year Ended

	September 30, 2011						September 30, 2010						September 30, 2009
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Reconciliation of funded status:
Funded status at end of year	$	(79.5	)	$	(87.0	)	$	(85.3	)	$	(79.0	)	$	(68.2	)	$	(64.3	)
Contribution made after measurement date		N/A			N/A			N/A			N/A			N/A			N/A

Net amount recognized at end of year	$	(79.5	)	$	(87.0	)	$	(85.3	)	$	(79.0	)	$	(68.2	)	$	(64.3	)

Amounts recognized in the consolidated balance sheets

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Amounts recognized in the consolidated balance sheets:
	Other non-current assets	$	—		$	0.5		$	—		$	—		$	—		$	0.1
	Accrued expenses and other current liabilities		(1.4	)		—			(1.6	)		—			(1.3	)		—
	Other long-term liabilities		(78.1	)		(87.5	)		(83.7	)		(79.0	)		(66.9	)		(64.4	)

	Net amount recognized in the balance sheet	$	(79.5	)	$	(87.0	)	$	(85.3	)	$	(79.0	)	$	(68.2	)	$	(64.3	)

Reconciliation of amounts in the consolidated statements of stockholders' equity

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Reconciliation of amounts in consolidated statements of stockholders' equity:
	Prior service credit	$	—		$	6.2		$	—		$	2.6		$	1.9		$	3.0
	Net (loss)		(103.2	)		(104.3	)		(93.0	)		(114.4	)		(71.5	)		(86.3	)

	Total recognized in accumulated other comprehensive (loss)	$	(103.2	)	$	(98.1	)	$	(93.0	)	$	(111.8	)	$	(69.6	)	$	(83.3	)

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

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
		(in millions)
Components of net periodic (benefit) cost:
	Service costs	$	—		$	4.0		$	—		$	4.5		$	1.8		$	4.8
	Interest cost on projected benefit obligation		8.2			27.0			8.1			21.4			8.6			22.0
	Expected return on plan assets		(8.1	)		(27.8	)		(8.0	)		(23.7	)		(7.8	)		(22.8	)
	Amortization of prior service costs		—			(0.2	)		—			(0.3	)		(0.8	)		(0.3	)
	Amortization of net loss		2.6			2.7			1.3			2.3			2.4			3.2
	Curtailment (gain) / loss recognized		—			(4.2	)		(1.9	)		—			0.8			—
	Settlement loss recognized		0.6			—			—			—			—			—

	Net periodic (benefit) cost	$	3.3		$	1.5		$	(0.5	)	$	4.2		$	5.0		$	6.9

Amounts included in accumulated other comprehensive loss that are expected to be recognized as components of net periodic benefit cost during the next fiscal year

	U.S.			Int'l

Amortization of prior service cost	$	—		$	0.2
Amortization of net actuarial losses		(3.1	)		(2.2	)

Total	$	(3.1	)	$	(2.0	)

Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets

	Fiscal Year Ended

	September 30, 2011				September 30, 2010				September 30, 2009
	U.S.		Int'l		U.S.		Int'l		U.S.		Int'l
	(in millions)
Projected benefit obligation	$	171.0	$	496.1	$	169.9	$	441.8	$	148.5	$	394.4
Accumulated benefit obligation		171.0		493.7		169.9		400.7		145.6		358.3
Fair value of plan assets		91.5		408.7		84.6		362.8		80.3		330.1

Schedule of expected future benefit payments

Year Ending September 30,	U.S.		Int'l

2012	$	8.9	$	20.8
2013		12.6		19.1
2014		10.3		20.5
2015		10.4		22.7
2016		10.8		23.1
2017 - 2021		59.7		130.0

Total	$	112.7	$	236.2

Schedule of underlying assumptions for the pension plans

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Weighted-average assumptions to determine benefit obligation:
	Discount rate		4.65	%		5.12	%		5.25	%		5.05	%		5.70	%		5.56	%
	Salary increase rate		N/A			2.65	%		N/A			4.37	%		4.00	%		3.92	%
Weighted-average assumptions to determine net periodic benefit cost:
	Discount rate		4.95	%		5.05	%		5.70	%		5.55	%		6.91	%		5.80	%
	Salary increase rate		N/A			3.27	%		4.00	%		3.91	%		4.00	%		4.63	%
	Expected long-term rate of return on plan assets		7.50	%		6.05	%		8.00	%		6.47	%		8.00	%		7.20	%

Summary of the Company's target allocation and pension plan asset allocation, both U.S. and international

							Percentage of Plan Assets as of September 30,

	Target Allocations						Percentage of Plan Assets as of September 30,
	Target Allocations						2011						2010
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Asset Category
Equities		50	%		39	%		45	%		43	%		53	%		42	%
Debt		32			44			38			38			25			38
Cash		3			—			2			2			2			2
Property and other		15			17			15			17			20			18

Total		100	%		100	%		100	%		100	%		100	%		100	%

Fair values of the Company's post-retirement benefit plan assets by major asset categories

				Fair Value Measurement as of September 30, 2011

		Total Carrying Value as of September 30, 2011		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
		(in millions)
Cash and cash equivalents		$	5.3	$	5.3	$	—	$	—
Investment funds
	Diversified funds		69.0		24.2		44.8		—
	Equity funds		166.3		—		166.3		—
	Fixed income funds		190.0		—		190.0		—
	Hedge funds		34.8		—		24.8		10.0
Assets held by insurance company			36.2		—		36.2		—
Real estate			7.2		—		7.2		—

	Total	$	508.8	$	29.5	$	469.3	$	10.0

Changes in the fair value of the Company's post-retirement plan Level 3 assets

		September 30, 2010 Beginning balance		Actual return on plan assets, relating to assets still held at reporting date			Actual return on plan assets, relating to assets sold during the period		Purchases, sales and settlements		Transfer into / (out of) Level 3			Change due to exchange rate changes		September 30, 2011 Ending balance

		(in millions)
Investment funds
	Hedge funds	$	5.1	$	(0.8	)	$	0.5	$	5.2	$	—		$	—	$	10.0
Other			4.5		—			—		—		(4.5	)		—		—

	Total	$	9.6	$	(0.8	)	$	0.5	$	5.2	$	(4.5	)	$	—	$	10.0

Debt (Tables)

12 Months Ended

Sep. 30, 2011

Debt

Schedule of debt

		September 30, 2011			September 30, 2010

		(in millions)
Unsecured term credit agreement		$	750.0		$	609.1
Unsecured senior notes			253.6			250.5
Unsecured revolving credit facility			101.4			26.5
Notes secured by real properties			25.2			25.9
Other debt			32.3			19.1

	Total debt		1,162.5			931.1
Less: Current portion of debt and short-term borrowings			(17.8	)		(16.4	)

	Long-term debt, less current portion	$	1,144.7		$	914.7

Schedule of maturities of debt

Year Ending September 30,

2012		$	17.8
2013			153.4
2014			152.2
2015			151.8
2016			403.4
Thereafter			283.9

	Total	$	1,162.5

Schedule of fixed rates and the related expiration dates of the outstanding swap agreements

Notional Amount (in millions)		Fixed Rate		Expiration Date

$250.0		0.95%		September 2015

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2011

Fair Value Measurements

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

	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 U.S. government bonds are valued using quoted market prices.
(2): For additional information about the Company's deferred compensation plan, refer to Note 16.

Leases (Tables)

12 Months Ended

Sep. 30, 2011

Leases

Schedule of amounts payable under non-cancelable operating lease commitments

Year Ending September 30,

2012		$	192.3
2013			172.3
2014			152.0
2015			123.2
2016			108.8
Thereafter			346.4

	Total	$	1,095.0

Other Financial Information (Tables)

12 Months Ended

Sep. 30, 2011

Other Financial Information

Schedule of prepaid expenses and other current assets

	Fiscal Year Ended

	September 30, 2011		September 30, 2010
	(in millions)
Deferred compensation plan assets (Note 16)	$	2.0	$	67.2
Other		98.6		90.6

	$	100.6	$	157.8

Schedule of accrued expenses and other current liabilities

	Fiscal Year Ended

	September 30, 2011		September 30, 2010
	(in millions)
Accrued salaries and benefits	$	417.3	$	363.7
Accrued contract costs		320.2		381.1
Deferred compensation plan liability (Note 16)		—		88.8
Other accrued expenses		55.2		69.2

	$	792.7	$	902.8

Schedule of contract rates and the related contract maturity dates of the outstanding foreign currency forwards

Notional Amount (in millions of Canadian dollars)		Contract Rate		Contract Maturity Date

60.0		1.04		September 2012

Schedule of other long-term liabilities

	Fiscal Year Ended

	September 30, 2011		September 30, 2010
	(in millions)
Pension liabilities (Note 9)	$	166.5	$	164.2
Reserve for uncertain tax positions (Note 17)		61.1		72.1
Other		207.4		101.2

	$	435.0	$	337.5

Components of accumulated other comprehensive loss

	Fiscal Year Ended

	September 30, 2011			September 30, 2010
	(in millions)
Foreign currency translation adjustment	$	(51.1	)	$	(5.5	)
Defined benefit minimum pension liability adjustment, net of tax		(136.5	)		(142.0	)

	$	(187.6	)	$	(147.5	)

Stock Plans (Tables)

12 Months Ended

Sep. 30, 2011

Stock Plans

Weighted average assumptions used to determine fair value of options granted

	Fiscal Year Ended

	September 30, 2011			September 30, 2010			September 30, 2009
Dividend yield		0.0	%		0.0	%		0.0	%
Expected volatility		38.6	%		39.9	%		37.6	%
Risk-free interest rate		1.5	%		1.6	%		1.8	%
Term (in years)		4.5			4.5			4.5

Schedule of stock option activity

			Weighted Average Exercise Price

Balance, September 30, 2008	5,308,745		$	11.78
Granted	885,464			23.68
Exercised	(2,330,587	)		8.58
Cancelled	(57,622	)		22.17

Balance, September 30, 2009	3,806,000			16.36
Granted	375,429			24.93
Exercised	(992,925	)		10.55
Cancelled	(67,620	)		22.96

Balance, September 30, 2010	3,120,884			19.09
Granted	414,911			27.65
Exercised	(512,981	)		12.28
Cancelled	(54,057	)		23.91

Balance, September 30, 2011	2,968,757		$	21.38

Exercisable as of September 30, 2009	2,508,973		$	12.78

Exercisable as of September 30, 2010	2,130,165		$	16.44

Exercisable as of September 30, 2011	2,109,610		$	19.55

Summary of information concerning outstanding and exercisable options

	Options Outstanding								Options Exercisable

	Number Outstanding as of September 30, 2011		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price		Aggregate Intrinsic Value (in millions)		Number Exercisable as of September 30, 2011		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
Range of Exercise Prices
$10.39 - $11.49		266,500		0.26	$	10.66	$	1.9		266,500		0.26	$	10.66
12.41 - 15.41		700,842		1.77		13.54		2.9		700,842		1.77		13.54
21.01 - 25.52		1,169,926		4.38		23.94		0.0		725,690		4.22		23.79
26.47 - 36.67		831,489		4.81		27.82		0.0		416,578		3.41		27.99

10.39 - 36.67		2,968,757		3.52	$	21.38	$	4.8		2,109,610		2.74	$	19.55

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2011

Income Taxes

Schedule of income tax expense on continuing operations

			Fiscal Year Ended

			September 30, 2011			September 30, 2010		September 30, 2009
			(in millions)
Current:
	Federal		$	0.5		$	15.9	$	25.8
	State			12.1			7.2		5.3
	Foreign			58.3			46.8		49.1

		Total current income tax expense		70.9			69.9		80.2

Deferred:
	Federal			38.5			15.4		4.2
	State			(8.7	)		0.5		(1.4	)
	Foreign			(0.6	)		5.9		(6.0	)

		Total deferred income tax expense (benefit)		29.2			21.8		(3.2	)

		Total income tax expense	$	100.1		$	91.7	$	77.0

Major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate

		Fiscal Year Ended

		September 30, 2011						September 30, 2010						September 30, 2009
		Amount			%			Amount			%			Amount			%
		(in millions)
Tax at federal statutory rate		$	134.5			35.0	%	$	119.4			35.0	%	$	97.3			35.0	%
State income tax, net of federal benefit			6.9			1.8			7.3			2.1			5.3			1.9
U.S. income tax credits			(11.1	)		(2.9	)		(21.1	)		(6.2	)		(19.8	)		(7.1	)
Foreign tax rate differential			(19.5	)		(5.0	)		(0.4	)		(0.1	)		5.2			1.9
Foreign Research and Experimentation credits			(6.1	)		(1.6	)		(6.4	)		(1.9	)		(6.7	)		(2.4	)
Change in uncertain tax positions			1.9			0.5			(3.9	)		(1.1	)		(5.9	)		(2.2	)
Valuation allowance			(3.1	)		(0.8	)		(1.3	)		(0.4	)		5.1			1.8
Other items, net			(3.4	)		(0.9	)		(1.9	)		(0.5	)		(3.5	)		(1.2	)

	Total income tax expense	$	100.1			26.1	%	$	91.7			26.9	%	$	77.0			27.7	%

Schedule of deferred tax assets (liabilities)

			Fiscal Year Ended

			September 30, 2011			September 30, 2010
			(in millions)
Deferred tax assets:
	Compensation and benefit accruals not currently deductible		$	87.9		$	116.7
	Net operating loss carry forwards			55.7			31.7
	Self insurance reserves			50.1			48.8
	Research and experimentation and other tax credits			37.5			21.5
	Pension liability			53.9			54.8
	Accrued liabilities			64.4			50.9
	Other			1.8			1.7

		Total deferred tax assets		351.3			326.1

Deferred tax liabilities:
	Unearned revenue			(169.5	)		(128.3	)
	Depreciation and amortization			(32.3	)		(25.1	)
	Acquired intangible assets			(29.1	)		(34.3	)
	State taxes			(3.7	)		(2.9	)
	Investments in joint ventures/non-controlled subsidiaries			(8.8	)		(5.1	)

		Total deferred tax liabilities		(243.4	)		(195.7	)

		Valuation allowance		(17.8	)		(19.8	)

		Net deferred tax assets	$	90.1		$	110.6

Reconciliation of the beginning and ending amount of gross unrecognized tax benefits

	Fiscal Year Ended

	September 30, 2011			September 30, 2010
	(in millions)
Balance at the beginning of the year	$	70.5		$	52.8
Gross increase in prior years' tax positions		5.3			38.3
Gross decrease in prior years' tax positions		(13.7	)		(12.9	)
Decrease due to settlement with tax authorities		(2.9	)		(17.1	)
Gross (decrease) increase in current period's tax positions		4.9			10.8
Lapse of statute of limitations		(6.0	)		(1.4	)

Balance at the end of the year	$	58.1		$	70.5

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References + Details

Earnings Per Share (Tables)

12 Months Ended

Sep. 30, 2011

Earnings Per Share

Reconciliation of the denominators of basic and diluted earnings per share

		Fiscal Year Ended

		September 30, 2011		September 30, 2010		September 30, 2009
		(in millions)
Denominator for basic earnings per share			117.4		114.3		108.0
Potential common shares:
	Stock options, other		0.9		1.2		1.7

Denominator for diluted earnings per share			118.3		115.5		109.7

Reportable Segments and Geographic Information (Tables)

12 Months Ended

Sep. 30, 2011

Reportable Segments and Geographic Information

Unaudited summarized financial information concerning the Company's reportable segments

	Professional Technical Services			Management Support Services			Corporate(1)			Total

	(in millions)
*Reportable Segments:*
Fiscal Year Ended September 30, 2011:
Revenue	$	6,877.1		$	1,160.3		$	—		$	8,037.4
Revenue, net of other direct costs(2)		4,612.2			568.6			—			5,180.8
Gross profit		417.7			49.0			—			466.7
Equity in earnings of joint ventures		15.3			29.5			—			44.8
General and administrative expenses		—			—			90.3			90.3
Operating income (loss)		433.0			78.5			(90.3	)		421.2
Segment assets		5,296.7			740.4			(247.8	)		5,789.3
Gross profit as a % of revenue		6.1	%		4.2	%					5.8	%
Gross profit as a % of revenue, net of other direct costs(2)		9.1	%		8.6	%					9.0	%
Fiscal Year Ended September 30, 2010:
Revenue	$	5,393.7		$	1,152.1		$	—		$	6,545.8
Revenue, net of other direct costs(2)		3,839.3			366.5			—			4,205.8
Gross profit		389.8			40.5			—			430.3
Equity in earnings of joint ventures		9.5			11.5			—			21.0
General and administrative expenses		—			—			110.5			110.5
Operating income (loss)		399.3			52.0			(110.5	)		340.8
Segment assets		4,479.4			734.8			28.7			5,242.9
Gross profit as a % of revenue		7.2	%		3.5	%					6.6	%
Gross profit as a % of revenue, net of other direct costs(2)		10.2	%		11.1	%					10.2	%
Fiscal Year Ended September 30, 2009:
Revenue	$	5,057.7		$	1,061.8		$	—		$	6,119.5
Revenue, net of other direct costs(2)		3,565.5			253.5			—			3,819.0
Gross profit		312.9			38.3			—			351.2
Equity in earnings of joint ventures		12.5			10.1			—			22.6
General and administrative expenses		—			—			86.9			86.9
Operating income (loss)		325.4			48.4			(86.9	)		286.9
Segment assets		3,537.3			266.3			(13.8	)		3,789.8
Gross profit as a % of revenue		6.2	%		3.6	%					5.7	%
Gross profit as a % of revenue, net of other direct costs(2)		8.8	%		15.1	%					9.2	%

(1): Corporate assets include intercompany eliminations.
(2): Non-GAAP measure.

Schedule of geographic information

	Fiscal Year Ended

	September 30, 2011				September 30, 2010				September 30, 2009
	Revenue		Long-Lived Assets		Revenue		Long-Lived Assets		Revenue		Long-Lived Assets
	(in millions)
United States	$	4,806.4	$	1,683.2	$	3,982.9	$	1,618.7	$	3,756.8	$	1,005.0
Asia Pacific		1,421.0		349.5		982.1		172.5		809.9		167.6
Canada		686.4		182.0		640.7		149.6		560.3		141.0
Europe		643.0		372.2		494.2		207.4		517.9		127.2
Other Foreign Countries		480.6		129.4		445.9		43.2		474.6		43.4

Total	$	8,037.4	$	2,716.3	$	6,545.8	$	2,191.4	$	6,119.5	$	1,484.2

- 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

Quarterly Financial Information-Unaudited (Tables)

12 Months Ended

Sep. 30, 2011

Quarterly Financial Information-Unaudited

Schedule of unaudited quarterly data

Fiscal Year 2011:		First Quarter			Second Quarter			Third Quarter			Fourth Quarter

		(in millions, except per share data)
Revenue		$	1,936.2		$	1,936.4		$	2,046.7		$	2,118.1
Cost of revenue			1,830.9			1,836.6			1,925.5			1,977.7

	Gross profit		105.3			99.8			121.2			140.4
Equity in earnings of joint ventures			8.1			11.3			12.3			13.1
General and administrative expenses			23.2			23.7			23.5			19.9

	Income from operations		90.2			87.4			110.0			133.6
Other income (expense)			2.3			1.5			(1.7	)		1.3
Interest (expense), net			(9.9	)		(10.0	)		(10.4	)		(10.1	)

	Income from continuing operations before income tax expense		82.6			78.9			97.9			124.8
Income tax expense			20.5			19.3			23.9			36.4

	Net income		62.1			59.6			74.0			88.4
Noncontrolling interest in income of consolidated subsidiaries, net of tax			(5.2	)		(1.9	)		(0.2	)		(1.0	)

	Net income attributable to AECOM	$	56.9		$	57.7		$	73.8		$	87.4

Net income attributable to AECOM per share:
	Basic	$	0.48		$	0.49		$	0.63		$	0.75
	Diluted	$	0.48		$	0.49		$	0.62		$	0.75
Weighted average common shares outstanding:
	Basic		118.0			117.3			117.9			116.4
	Diluted		119.1			118.3			118.9			117.1

Fiscal Year 2010:			First Quarter			Second Quarter			Third Quarter			Fourth Quarter

			(in millions, except per share data)
Revenue			$	1,480.8		$	1,601.2		$	1,635.1		$	1,828.7
Cost of revenue				1,397.8			1,493.3			1,520.1			1,704.3

	Gross profit			83.0			107.9			115.0			124.4
Equity in earnings of joint ventures				4.4			3.4			6.0			7.2
General and administrative expenses				21.9			27.9			28.3			32.4

	Income from operations			65.5			83.4			92.7			99.2
Other income (expense)				1.7			1.9			(0.3	)		6.9
Interest (expense), net				(1.0	)		(2.4	)		(1.1	)		(5.4	)

	Income from continuing operations before income tax expense			66.2			82.9			91.3			100.7
Income tax expense				16.4			21.1			22.7			31.5

	Income from continuing operations			49.8			61.8			68.6			69.2
Discontinued operations, net of tax				0.1			(0.2	)		—			—

	Net income			49.9			61.6			68.6			69.2
Noncontrolling interest in income of consolidated subsidiaries, net of tax				(4.1	)		(3.1	)		(3.8	)		(1.4	)

	Net income attributable to AECOM		$	45.8		$	58.5		$	64.8		$	67.8

Net income attributable to AECOM per share:
	Basic
		Continuing operations	$	0.40		$	0.51		$	0.57		$	0.58
		Discontinued operations		—			—			—			—

			$	0.40		$	0.51		$	0.57		$	0.58

	Diluted
		Continued operations	$	0.40		$	0.51		$	0.56		$	0.58
		Discontinued operations		—			—			—			—

			$	0.40		$	0.51		$	0.56		$	0.58

Weighted average common shares outstanding:
	Basic			113.2			113.8			114.5			115.9
	Diluted			114.5			115.0			115.6			116.7

Significant Accounting Policies (Details 1) $ in Billions	12 Months Ended
Significant Accounting Policies (Details 1) $ in Billions	Sep. 30, 2011 USD ($) year W contract	Sep. 30, 2010 USD ($) W	Sep. 30, 2009 USD ($) W
Fiscal Year
Number of weeks in fiscal year \| W	52	52	52
Revenue Recognition
Other direct costs \| $	$ 2.9	$ 2.3	$ 2.3
Cost-Plus Contracts
Number of major types of cost-plus contracts the Company enters into (in contracts) \| contract	2
Fixed Price Contracts
Number of types of fixed price contracts (in contracts) \| contract	2
Property and Equipment
Minimum estimated useful lives for equipment, furniture and fixtures (in years)	3
Maximum estimated useful lives for equipment, furniture and fixtures (in years)	10
Pension Plans
Amortization period of the difference between actual return and expected return (in years)	5
Specified percentage to be exceeded for amortization of cumulative net unrecognized gains or losses (as a percent)	10.00%

Significant Accounting Policies (Details 2)	12 Months Ended
Significant Accounting Policies (Details 2)	Sep. 30, 2011 M W
Greater than or equal to
Possible number of weeks in Company's fiscal year	52
Up to
Possible number of weeks in Company's fiscal year	53
Cash and Cash Equivalents
Term of initial maturity to classify instruments as cash equivalents (in months) \| M	3

Public Offerings of Common Stock and Stock Repurchase Programs (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended			12 Months Ended
	Aug. 31, 2011	Aug. 31, 2009	Mar. 31, 2009	Sep. 30, 2011	Sep. 30, 2009
Public Offerings of Common Stock and Stock Repurchase Program
Sale of common stock in a public offering (in shares)			4,600,000
Sale price of common stock sold in a public offering (in dollars per share)			$ 20.20
Approximate proceeds from issuance of common stock in a public offering, net of underwriters' discounts and offering costs			$ 91,400		$ 91,433
Public Offerings of Common Stock and Stock Repurchase Programs
Authorized amount of stock repurchase	$ 200,000
Common stock repurchased under the agreement for the ASR				$ 100,000
Shares delivered by Bank of America to the Company (in shares)				4,300,000
Up to
Public Offerings of Common Stock and Stock Repurchase Programs
Number of shares which the entity has the option to sell through UBS Securities LLC under an Equity Distribution Agreement (in shares)		4,000,000

Business Acquisitions, Goodwill, and Intangible Assets (Details) $ in Millions	12 Months Ended
	Sep. 30, 2011 USD ($) entity	Sep. 30, 2010 USD ($) entity	Sep. 30, 2009 USD ($) entity
Business Acquisitions, Goodwill, and Intangible Assets
Number of business acquisitions (in entities) \| entity	6	6	3
Number of global cost and project management consultancy firms acquired (in entities) \| entity	4
Aggregate value of all consideration for acquisitions consummated	$ 453.3	$ 768.0	$ 63.0
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Cash acquired	19.3	143.3	23.2
Other current assets	149.2	212.5	36.4
Goodwill	405.2	618.1	46.1
Intangible assets	44.3	63.6	7.5
Other non-current assets	51.5	33.1	1.6
Current liabilities	(140.5)	(265.4)	(51.4)
Noncurrent liabilities	(75.7)	(37.2)	(0.4)
Net assets acquired	$ 453.3	$ 768.0	$ 63.0

Business Acquisitions, Goodwill, and Intangible Assets (Details 2) $ in Millions	12 Months Ended
	Sep. 30, 2011 USD ($) M	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)
Acquired intangible assets
Acquired intangible assets	$ 44.3	$ 63.6	$ 7.5
Consideration for acquisitions
Cash paid	384.8	702.7	40.1
Promissory notes			6.0
Equity issued	68.5	65.3	16.9
Total consideration	$ 453.3	768.0	63.0
Maximum period to determine final value of identifiable intangible assets (in months) \| M	12
Backlog
Acquired intangible assets
Acquired intangible assets	$ 10.7	16.8	2.9
Customer relationships
Acquired intangible assets
Acquired intangible assets	30.2	42.6	$ 4.6
Trademark / tradename
Acquired intangible assets
Acquired intangible assets	$ 3.4	$ 4.2

Business Acquisitions, Goodwill, and Intangible Assets (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010
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	12,100	(1,100)
Foreign Exchange Impact	(21,400)	10,500
Acquired	405,200	618,100
Goodwill at the end of the period	2,086,330	1,690,386
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	(2,100)	(1,100)
Foreign Exchange Impact	(21,400)	10,500
Acquired	402,400	285,500
Goodwill at the end of the period	1,733,900	1,355,000
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	14,200
Acquired	2,800	332,600
Goodwill at the end of the period	$ 352,400	$ 335,400

- Definition

Carrying amount as of the balance sheet date, which is the cumulative amount paid and (if applicable) the fair value of any noncontrolling interest in the acquiree, adjusted for any amortization recognized prior to the adoption of any changes in generally accepted accounting principles (as applicable) and for any impairment charges, in excess of the fair value of net assets acquired in one or more business combination transactions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-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 142
-Paragraph 43
-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 141R
-Paragraph 68
-Subparagraph l
-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 350
-SubTopic 20
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 72
-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 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 142
-Paragraph 45
-Subparagraph e
-Clause 1
-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 Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 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.

+ Details

Business Acquisitions, Goodwill, and Intangible Assets (Details 4) $ in Thousands	12 Months Ended
	Sep. 30, 2011 USD ($)	Sep. 30, 2010 USD ($) year
Identifiable intangible assets with finite useful lives
Gross Amount	$ 242,100	$ 198,900
Accumulated Amortization	(123,000)	(90,300)
Intangible Assets, Net	119,140	108,645
Amortization
Amortization expense	32,700
Estimated amortization expense of existing intangible assets for the succeeding years
2012	23,100
2013	17,400
2014	16,800
2015	15,600
2016	12,900
Thereafter	33,300
Total	119,100
Amortization of acquired intangible assets included within equity in earnings of joint ventures	3,100
Estimated amortization expense of acquired intangible assets for the year ending September 30, 2012, included within equity in earnings of joint ventures	1,200
Estimated amortization expense of acquired intangible assets for the year ending September 30, 2013, included within equity in earnings of joint ventures	200
Backlog
Identifiable intangible assets with finite useful lives
Gross Amount	91,500	80,700
Accumulated Amortization	(79,800)	(65,500)
Intangible Assets, Net	11,700	$ 15,200
Amortization period, low end of range (in years) \| year		1
Amortization period, high end of range (in years) \| year		5
Customer relationships
Identifiable intangible assets with finite useful lives
Gross Amount	143,200	$ 114,000
Accumulated Amortization	(39,300)	(24,600)
Intangible Assets, Net	103,900	$ 89,400
Amortization Period (in years) \| year		10
Trademark / tradename
Identifiable intangible assets with finite useful lives
Gross Amount	7,400	$ 4,200
Accumulated Amortization	(3,900)	(200)
Intangible Assets, Net	$ 3,500	$ 4,000
Amortization Period (in years) \| year		2

Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
Discontinued Operations (Details) - USD ($) $ in Thousands	Mar. 31, 2010	Dec. 31, 2009	Sep. 30, 2010	Sep. 30, 2009
Summarized results of the discontinued operation, included in the Company's results of operations
Revenue			$ 13,600	$ 72,900
Earnings before income taxes			100	3,400
Income tax expense			200	400
Earnings from discontinued operations, net of tax	$ (200)	$ 100	$ (77)	$ 2,992

- Definition

Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

Tax effect allocated to a disposal group that is classified as a component of the entity reported as a separate component of income before extraordinary items. Includes the tax effects of the following: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43
-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 144
-Paragraph 47
-Subparagraph c
-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
-Paragraph 46
-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 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32672-109319

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b),(c)
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6909487&loc=d3e38679-109324

+ Details

- Definition

This element represents the overall income (loss) from a disposal group that is classified as a component of the entity, net of income tax, reported as a separate component of income before extraordinary items before deduction or consideration of the amount which may be allocable to noncontrolling interests, if any. Includes the following (net of tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43
-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 144
-Paragraph 47
-Subparagraph c
-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 AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-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 5
-Section 03
-Paragraph 15

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 13
-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.12)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.14)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

+ Details

Accounts Receivable-Net (Details) $ in Thousands	12 Months Ended
Accounts Receivable-Net (Details) $ in Thousands	Sep. 30, 2011 USD ($) M	Sep. 30, 2010 USD ($) M
Accounts Receivable-Net
Billed	$ 1,256,300	$ 1,223,000
Unbilled	1,133,600	956,300
Contract retentions	110,500	89,700
Total accounts receivable-gross	2,500,400	2,269,000
Allowance for doubtful accounts	(120,200)	(98,800)
Total accounts receivable -net	$ 2,380,181	$ 2,170,188
Period in which unbilled receivables are expected to be billed and collected (in months) \| M	12	12
Percentage of accounts receivable no single client accounted for more than, other than the U.S. government (as a percent)	10.00%	10.00%

Property and Equipment (Details) $ in Thousands	12 Months Ended
Property and Equipment (Details) $ in Thousands	Sep. 30, 2011 USD ($) year	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)
Property and equipment
Property and equipment, gross \| $	$ 648,100	$ 507,800
Accumulated depreciation and amortization \| $	(324,300)	(249,000)
Property and equipment, net \| $	$ 323,826	258,784
Minimum useful lives (in years) \| year	3
Maximum useful lives (in years) \| year	10
Depreciation expense \| $	$ 73,200	59,300	$ 57,500
Amortization expense of capitalized software costs \| $	6,700	5,800	4,700
Unamortized capitalized software costs \| $	20,900	20,700	$ 19,000
Building and land
Property and equipment
Property and equipment, gross \| $	$ 42,200	37,000
Useful Lives (in years) \| year	27
Leasehold improvements
Property and equipment
Property and equipment, gross \| $	$ 252,400	165,200
Minimum useful lives (in years) \| year	2
Maximum useful lives (in years) \| year	12
Computer systems and equipment
Property and equipment
Property and equipment, gross \| $	$ 247,700	214,500
Minimum useful lives (in years) \| year	3
Maximum useful lives (in years) \| year	7
Furniture and fixtures
Property and equipment
Property and equipment, gross \| $	$ 98,400	82,800
Minimum useful lives (in years) \| year	5
Maximum useful lives (in years) \| year	10
Automobiles
Property and equipment
Property and equipment, gross \| $	$ 7,400	$ 8,300
Minimum useful lives (in years) \| year	3
Maximum useful lives (in years) \| year	10

Joint Ventures and Variable Interest Entities (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2011 USD ($) entity	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Sep. 30, 2010 USD ($)	Jun. 30, 2010 USD ($)	Mar. 31, 2010 USD ($)	Dec. 31, 2009 USD ($)	Sep. 30, 2011 USD ($) entity	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)	Sep. 30, 2008 USD ($)
Financial information
Current assets	$ 2,990,066				$ 2,946,499				$ 2,990,066	$ 2,946,499
TOTAL ASSETS	5,789,328				5,242,909				5,789,328	5,242,909	$ 3,789,800
Current liabilities	1,814,446				1,852,260				1,814,446	1,852,260
TOTAL LIABILITIES	3,394,191				3,104,440				3,394,191	3,104,440
TOTAL AECOM STOCKHOLDERS' EQUITY	2,339,711				2,090,012				2,339,711	2,090,012
Noncontrolling interests	55,426				48,457				55,426	48,457
TOTAL STOCKHOLDERS' EQUITY	2,395,137				2,138,469				2,395,137	2,138,469	1,754,405	$ 1,443,043
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	5,789,328				5,242,909				5,789,328	5,242,909
AECOM's investment in joint ventures	71,124				53,235				71,124	53,235
Joint ventures:
Total revenues	2,118,100	$ 2,046,700	$ 1,936,400	$ 1,936,200	1,828,700	$ 1,635,100	$ 1,601,200	$ 1,480,800	8,037,374	6,545,791	6,119,465
Cost of revenues	1,977,700	1,925,500	1,836,600	1,830,900	1,704,300	1,520,100	1,493,300	1,397,800	7,570,672	6,115,520	5,768,262
AECOM's equity in earnings of unconsolidated joint ventures:
Total	$ 13,100	$ 12,300	$ 11,300	$ 8,100	7,200	$ 6,000	$ 3,400	$ 4,400	$ 44,819	20,987	22,557
Greater than or equal to
Financial information
Number of partners required to form joint ventures (in entities) \| entity	2								2
Consolidated joint ventures
Financial information
Current assets	$ 262,600				259,600				$ 262,600	259,600	250,900
Non-current assets	100								100
TOTAL ASSETS	262,700				259,600				262,700	259,600	250,900
Current liabilities	69,400				80,200				69,400	80,200	130,000
TOTAL LIABILITIES	69,400				80,200				69,400	80,200	130,000
TOTAL AECOM STOCKHOLDERS' EQUITY	137,900				130,900				137,900	130,900	96,200
Noncontrolling interests	55,400				48,500				55,400	48,500	24,700
TOTAL STOCKHOLDERS' EQUITY	193,300				179,400				193,300	179,400	120,900
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	262,700				259,600				262,700	259,600	250,900
Joint ventures:
Total revenues									557,800	814,700	726,700
Unconsolidated joint ventures
Financial information
Current assets	510,700				393,700				510,700	393,700	215,100
Non-current assets	22,600				6,100				22,600	6,100	6,400
TOTAL ASSETS	533,300				399,800				533,300	399,800	221,500
Current liabilities	357,800				319,800				357,800	319,800	145,100
Non-current liabilities	9,600				4,500				9,600	4,500	2,700
TOTAL LIABILITIES	367,400				324,300				367,400	324,300	147,800
TOTAL STOCKHOLDERS' EQUITY	165,900				75,500				165,900	75,500	73,700
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	533,300				399,800				533,300	399,800	221,500
AECOM's investment in joint ventures	$ 71,100				$ 53,200				71,100	53,200	34,500
Joint ventures:
Total revenues									2,000,000	1,900,000	1,500,000
AECOM's equity in earnings of unconsolidated joint ventures:
Pass through joint ventures									3,800	2,500	2,500
Other joint ventures									41,000	18,500	20,100
Total									$ 44,800	$ 21,000	$ 22,600

Pension Plans (Details)	3 Months Ended		12 Months Ended
Pension Plans (Details)	Dec. 31, 2009 USD ($)	Dec. 31, 2008 USD ($)	Sep. 30, 2011 USD ($) year	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)
Change in benefit obligation:
Participant contributions				$ 303,000	$ 29,120,000
Change in plan assets
Participant contributions				303,000	29,120,000
Amounts recognized in the consolidated balancesheets:
Other long-term liabilities			$ (166,500,000)	(164,200,000)
Pension Plans.
Pension plans.
Charge to beginning retained earnings, net of tax, for the impact of the cumulative difference in the Company's pension expense between the two measurement dates		$ 2,900,000
Change in plan assets
Fair value of plan assets at end of year			$ 508,800,000
U.S.
Pension plans.
Number of completed calendar years from 1994 through 2003 considered to set the maximum compensation used to determine pension benefits (in years) \| year			10
IRS annual compensation limit considered to set the maximum compensation used to determine pension benefits			$ 200,000
Curtailment gain due to amendment to freeze pension plan benefit accruals	$ 1,900,000			1,900,000	(800,000)
Change in benefit obligation:
Benefit obligation at beginning of year	148,500,000	129,200,000	169,900,000	148,500,000	129,200,000
Adjustment for measurement date provision					1,000,000
Service cost					1,800,000
Participant contributions			400,000	500,000	900,000
Interest cost			8,200,000	8,100,000	8,600,000
Benefits paid			(11,300,000)	(9,800,000)	(8,500,000)
Actuarial (gain) loss			5,700,000	25,500,000	19,000,000
Curtailment gain				(2,900,000)
Plan settlements			(1,900,000)		(3,500,000)
Benefit obligation at end of year			171,000,000	169,900,000	148,500,000
Change in plan assets
Fair value of plan assets at beginning of year	80,300,000	94,500,000	84,600,000	80,300,000	94,500,000
Adjustment for FAS 158 measurement date provision					(1,600,000)
Actual return on plan assets			600,000	7,800,000	(11,100,000)
Employer contributions			19,100,000	5,800,000	9,600,000
Participant contributions			400,000	500,000	900,000
Benefits paid			(11,300,000)	(9,800,000)	(8,500,000)
Plan settlements			(1,900,000)		(3,500,000)
Fair value of plan assets at end of year			91,500,000	84,600,000	80,300,000
Reconciliation of funded status:
Funded status at end of year			(79,500,000)	(85,300,000)	(68,200,000)
Net amount recognized in the balance sheet			(79,500,000)	(85,300,000)	(68,200,000)
Amounts recognized in the consolidated balancesheets:
Accrued expenses and other current liabilities			(1,400,000)	(1,600,000)	(1,300,000)
Other long-term liabilities			(78,100,000)	(83,700,000)	(66,900,000)
Net amount recognized in the balance sheet			(79,500,000)	(85,300,000)	(68,200,000)
Reconciliation of amounts in consolidated statements of stockholders' equity:
Prior service credit					1,900,000
Net (loss)			(103,200,000)	(93,000,000)	(71,500,000)
Total recognized in accumulated other comprehensive (loss)			(103,200,000)	(93,000,000)	(69,600,000)
Int'l
Pension plans.
Curtailment gain due to amendment to freeze pension plan benefit accruals			4,200,000
Change in benefit obligation:
Benefit obligation at beginning of year	394,400,000	430,100,000	441,800,000	394,400,000	430,100,000
Adjustment for measurement date provision					3,200,000
Service cost			4,000,000	4,500,000	4,800,000
Participant contributions			1,900,000	2,300,000	2,500,000
Interest cost			27,000,000	21,400,000	22,000,000
Benefits paid			(19,300,000)	(15,200,000)	(13,600,000)
Actuarial (gain) loss			(23,700,000)	37,100,000	(23,300,000)
Curtailment gain			(8,200,000)	(2,600,000)
Net transfer in/(out)/acquisitions			89,500,000	(100,000)	7,500,000
Foreign currency translation loss (gain)			(8,700,000)		(38,800,000)
Benefit obligation at end of year			504,300,000	441,800,000	394,400,000
Change in plan assets
Fair value of plan assets at beginning of year	$ 330,100,000	$ 335,400,000	362,800,000	330,100,000	335,400,000
Adjustment for FAS 158 measurement date provision					(3,700,000)
Actual return on plan assets			10,000,000	28,800,000	(3,200,000)
Employer contributions			18,600,000	16,800,000	35,800,000
Participant contributions			1,900,000	2,300,000	2,500,000
Benefits paid			(19,300,000)	(15,200,000)	(13,600,000)
Net transfer in/(out)/acquisitions			50,500,000	(200,000)	5,300,000
Foreign currency translation (loss) gain			(7,200,000)	200,000	(28,400,000)
Fair value of plan assets at end of year			417,300,000	362,800,000	330,100,000
Reconciliation of funded status:
Funded status at end of year			(87,000,000)	(79,000,000)	(64,300,000)
Net amount recognized in the balance sheet			(87,000,000)	(79,000,000)	(64,300,000)
Amounts recognized in the consolidated balancesheets:
Other non-current assets			500,000		100,000
Other long-term liabilities			(87,500,000)	(79,000,000)	(64,400,000)
Net amount recognized in the balance sheet			(87,000,000)	(79,000,000)	(64,300,000)
Reconciliation of amounts in consolidated statements of stockholders' equity:
Prior service credit			6,200,000	2,600,000	3,000,000
Net (loss)			(104,300,000)	(114,400,000)	(86,300,000)
Total recognized in accumulated other comprehensive (loss)			$ (98,100,000)	$ (111,800,000)	$ (83,300,000)

Pension Plans (Details 2) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
Pension Plans (Details 2) - USD ($) $ in Millions	Dec. 31, 2009	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Pension Plans.
Components of net periodic (benefit) cost:
Amount, net of applicable deferred income taxes, included in other comprehensive income arising from a change in net prior service cost and net gain/loss		$ 2.1	$ 17.4
U.S.
Components of net periodic (benefit) cost:
Service cost				$ 1.8
Interest cost on projected benefit obligation		8.2	8.1	8.6
Expected return on plan assets		(8.1)	(8.0)	(7.8)
Amortization of prior service costs				(0.8)
Amortization of net loss		2.6	1.3	2.4
Curtailment (gain) / loss recognized	$ (1.9)		(1.9)	0.8
Settlement loss recognized		0.6
Net periodic (benefit) cost		3.3	(0.5)	5.0
Amounts included in accumulated other comprehensive loss that are expected to be recognized as components of net periodic benefit cost during the next fiscal year
Amortization of net actuarial losses		(3.1)
Total		(3.1)
Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation		171.0	169.9	148.5
Accumulated benefit obligation		171.0	169.9	145.6
Fair values of plan assets		91.5	$ 84.6	$ 80.3
Expected employer contributions in next fiscal year		13.8
Expected future benefit payments
2012		8.9
2013		12.6
2014		10.3
2015		10.4
2016		10.8
2017 - 2021		59.7
Total		$ 112.7
Weighted-average assumptions to determine benefit obligation:
Discount rate (as a percent)		4.65%	5.25%	5.70%
Salary increase rate (as a percent)				4.00%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate (as a percent)		4.95%	5.70%	6.91%
Salary increase rate (as a percent)			4.00%	4.00%
Expected long-term rate of return on plan assets (as a percent)		7.50%	8.00%	8.00%
Target Allocations by Asset Category
Equities (as a percent)		50.00%
Debt (as a percent)		32.00%
Cash (as a percent)		3.00%
Property and other (as a percent)		15.00%
Total (as a percent)		100.00%
Percentage of Plan Assets by Asset Category
Equities (as a percent)		45.00%	53.00%
Debt (as a percent)		38.00%	25.00%
Cash (as a percent)		2.00%	2.00%
Property and other (as a percent)		15.00%	20.00%
Total (as a percent)		100.00%	100.00%
Int'l
Components of net periodic (benefit) cost:
Service cost		$ 4.0	$ 4.5	$ 4.8
Interest cost on projected benefit obligation		27.0	21.4	22.0
Expected return on plan assets		(27.8)	(23.7)	(22.8)
Amortization of prior service costs		(0.2)	(0.3)	(0.3)
Amortization of net loss		2.7	2.3	3.2
Curtailment (gain) / loss recognized		(4.2)
Net periodic (benefit) cost		1.5	4.2	6.9
Amounts included in accumulated other comprehensive loss that are expected to be recognized as components of net periodic benefit cost during the next fiscal year
Amortization of prior service cost		0.2
Amortization of net actuarial losses		(2.2)
Total		(2.0)
Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation		496.1	441.8	394.4
Accumulated benefit obligation		493.7	400.7	358.3
Fair values of plan assets		408.7	$ 362.8	$ 330.1
Expected employer contributions in next fiscal year		16.3
Expected future benefit payments
2012		20.8
2013		19.1
2014		20.5
2015		22.7
2016		23.1
2017 - 2021		130.0
Total		$ 236.2
Weighted-average assumptions to determine benefit obligation:
Discount rate (as a percent)		5.12%	5.05%	5.56%
Salary increase rate (as a percent)		2.65%	4.37%	3.92%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate (as a percent)		5.05%	5.55%	5.80%
Salary increase rate (as a percent)		3.27%	3.91%	4.63%
Expected long-term rate of return on plan assets (as a percent)		6.05%	6.47%	7.20%
Target Allocations by Asset Category
Equities (as a percent)		39.00%
Debt (as a percent)		44.00%
Property and other (as a percent)		17.00%
Total (as a percent)		100.00%
Percentage of Plan Assets by Asset Category
Equities (as a percent)		43.00%	42.00%
Debt (as a percent)		38.00%	38.00%
Cash (as a percent)		2.00%	2.00%
Property and other (as a percent)		17.00%	18.00%
Total (as a percent)		100.00%	100.00%

Pension Plans (Details 3) - Pension Plans.	12 Months Ended
Pension Plans (Details 3) - Pension Plans.	Sep. 30, 2011 USD ($)
Post-retirement plan
Fair values of plan assets	$ 508,800,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	508,800,000
Cash and cash equivalents
Post-retirement plan
Fair values of plan assets	5,300,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	5,300,000
Diversified funds
Post-retirement plan
Fair values of plan assets	69,000,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	69,000,000
Equity funds
Post-retirement plan
Fair values of plan assets	166,300,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	166,300,000
Fixed income funds
Post-retirement plan
Fair values of plan assets	190,000,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	190,000,000
Hedge funds
Post-retirement plan
Fair values of plan assets	34,800,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	34,800,000
Assets held by insurance company
Post-retirement plan
Fair values of plan assets	36,200,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	36,200,000
Real estate
Post-retirement plan
Fair values of plan assets	7,200,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	7,200,000
Quoted Prices in Active Markets for Identical Assets (Level 1)
Post-retirement plan
Fair values of plan assets	29,500,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	29,500,000
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Cash and cash equivalents
Post-retirement plan
Fair values of plan assets	5,300,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	5,300,000
Quoted Prices in Active Markets for Identical Assets (Level 1) \| Diversified funds
Post-retirement plan
Fair values of plan assets	24,200,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	24,200,000
Significant Other Observable Inputs (Level 2)
Post-retirement plan
Fair values of plan assets	469,300,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	469,300,000
Significant Other Observable Inputs (Level 2) \| Diversified funds
Post-retirement plan
Fair values of plan assets	44,800,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	44,800,000
Significant Other Observable Inputs (Level 2) \| Equity funds
Post-retirement plan
Fair values of plan assets	166,300,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	166,300,000
Significant Other Observable Inputs (Level 2) \| Fixed income funds
Post-retirement plan
Fair values of plan assets	190,000,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	190,000,000
Significant Other Observable Inputs (Level 2) \| Hedge funds
Post-retirement plan
Fair values of plan assets	24,800,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	24,800,000
Significant Other Observable Inputs (Level 2) \| Assets held by insurance company
Post-retirement plan
Fair values of plan assets	36,200,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	36,200,000
Significant Other Observable Inputs (Level 2) \| Real estate
Post-retirement plan
Fair values of plan assets	7,200,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	7,200,000
Significant Unobservable Inputs (Level 3)
Post-retirement plan
Fair values of plan assets	10,000,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	9,600,000
Actual return on plan assets, relating to assets still held at reporting date	(800,000)
Actual return on plan assets, relating to assets sold during the period	500,000
Purchases, sales and settlements	5,200,000
Transfer into / (out of) Level 3	(4,500,000)
Fair value of plan assets at end of year	10,000,000
Significant Unobservable Inputs (Level 3) \| Hedge funds
Post-retirement plan
Fair values of plan assets	5,100,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	5,100,000
Actual return on plan assets, relating to assets still held at reporting date	(800,000)
Actual return on plan assets, relating to assets sold during the period	500,000
Purchases, sales and settlements	5,200,000
Fair value of plan assets at end of year	10,000,000
Significant Unobservable Inputs (Level 3) \| Other
Post-retirement plan
Fair values of plan assets	4,500,000
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	4,500,000
Transfer into / (out of) Level 3	$ (4,500,000)
Fair value of plan assets at end of year

Debt (Details) $ in Thousands	1 Months Ended	12 Months Ended
Debt (Details) $ in Thousands	Jul. 31, 2010 USD ($)	Sep. 30, 2011 USD ($) M subsidiaryguarantee subsidiaryborrower subsidiaryguarantor agreement	Sep. 30, 2010 USD ($)	Sep. 30, 2006 USD ($) year
Debt
Total debt		$ 1,162,500	$ 931,100
Less: Current portion of debt and short-term borrowings		(17,800)	(16,400)
Long-term debt, less current portion		1,144,723	914,686
Scheduled maturities of debt:
2012		17,800
2013		153,400
2014		152,200
2015		151,800
2016		403,400
Thereafter		283,900
Total debt		1,162,500	931,100
Debt agreements
Actual net worth of the entity		$ 2,339,711	2,090,012
Interest rate swap agreements
Fixed rates and the related expiration dates of the outstanding swap agreements
Number of new interest rate swap agreements \| agreement		2
Notional Amount		$ 250,000
Fixed Rate (as a percent)		0.95%
Unsecured term credit agreements
Debt
Total debt		$ 750,000	609,100
Scheduled maturities of debt:
Total debt		$ 750,000	609,100
Debt agreements
Actual consolidated leverage ratio		2.2
Maximum consolidated leverage ratio		3.0
Unsecured term credit agreements in September 2011
Debt agreements
Face amount of debt instrument		$ 750,000
Additional borrowings available at the entity's request		$ 100,000
Unsecured term credit agreements in September 2011 \| Base rate
Debt agreements
Interest rate, basis spread, low end of range (as a percent)		0.375%
Interest rate, basis spread, high end of range (as a percent)		1.50%
Unsecured term credit agreements in September 2011 \| Eurodollar rate
Debt agreements
Interest rate, basis spread, low end of range (as a percent)		1.375%
Interest rate, basis spread, high end of range (as a percent)		2.50%
Interest rate, basis spread (as a percent)		1.75%
Interest rate (as a percent)		2.12%
Minimum recurring period over which accrued interest is payable in arrears (in months) \| M		3
Prior term loan facility
Debt agreements
Repayment of indebtedness		$ 600,000
Average interest rate (as a percent)		3.09%
Unsecured term credit agreements in September 2006
Debt
Total debt			9,100
Scheduled maturities of debt:
Total debt			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) \| year				5
Number of subsidiary borrowers under the unsecured term credit agreement (in persons) \| subsidiaryborrower		4
Number of subsidiary guarantors under the unsecured term credit agreement (in persons) \| subsidiaryguarantor		1
Unsecured senior notes
Debt
Total debt		$ 253,600	250,500
Scheduled maturities of debt:
Total debt		253,600	250,500
Debt agreements
Face amount of debt instrument	$ 300,000
Fair value of debt instrument		$ 259,000	250,000
Proceeds from sale of senior notes	249,800
Minimum number of subsidiary guarantees for obligations under the notes (in counts) \| subsidiaryguarantee		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		$ 2,300,000
Minimum net worth threshold		$ 1,400,000
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		$ 78,600	75,500
Scheduled maturities of debt:
Total debt		$ 78,600	75,500
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		$ 101,400	26,500
Scheduled maturities of debt:
Total debt		101,400	26,500
Debt agreements
Repayment of indebtedness under credit facility		147,000
Current borrowing capacity under the credit facility		1,050,000	600,000
Maximum borrowing capacity under the credit facility		$ 1,150,000
Percentage of commitment fee, low end of range (as a percent)		0.15%
Percentage of commitment fee, high end of range (as a percent)		0.375%
Outstanding letters of credit		$ 32,100	$ 31,500
Remaining borrowing capacity under the credit facility		$ 916,500
Actual consolidated leverage ratio		2.2
Maximum consolidated leverage ratio		3.0
Fixed rates and the related expiration dates of the outstanding swap agreements
Average effective interest rate on total borrowings, including the effects of swaps (as a percent)		3.30%	2.40%
Unsecured revolving credit facility \| Base rate
Debt agreements
Interest rate, basis spread, low end of range (as a percent)		0.00%
Interest rate, basis spread, high end of range (as a percent)		1.50%
Unsecured revolving credit facility \| Eurocurrency 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)		2.50%
Minimum recurring period over which accrued interest is payable in arrears (in months) \| M		3
Notes secured by real properties
Debt
Total debt		$ 25,200	$ 25,900
Scheduled maturities of debt:
Total debt		$ 25,200	25,900
Debt agreements
Interest rate (as a percent)		6.04%
Other debt
Debt
Total debt		$ 32,300	19,100
Scheduled maturities of debt:
Total debt		32,300	$ 19,100
Debt agreements
Maximum borrowing capacity under the credit facility		255,100
Outstanding letters of credit		$ 185,200

Fair Value Measurements (Details) - Recurring basis $ in Millions	Sep. 30, 2010 USD ($)
Fair value
Non-pension financial assets and liabilities measured at fair value
U.S government security	$ 9.2
Corporate notes and bonds	2.3
Total assets	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	9.2
Corporate notes and bonds	2.3
Total assets	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

Leases (Details) $ in Millions	12 Months Ended
Leases (Details) $ in Millions	Sep. 30, 2011 USD ($)	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)	Sep. 30, 2006 USD ($) year
Amounts payable under non-cancelable operating lease commitments
2012	$ 192.3
2013	172.3
2014	152.0
2015	123.2
2016	108.8
Thereafter	346.4
Total	1,095.0
Leases, additional disclosures
Rent expense for all leases	254.5	$ 211.3	$ 192.2
Capital Lease
Leases, additional disclosures
Total lease obligations	8.0	$ 10.7
Orange County Sale-Leaseback
Sale-leaseback of the company's Orange, California facility
Commitments related to sale-leaseback	$ 25.0
Sales price of Orange, California facility				$ 20.1
Deferred gain on sale-leaseback				$ 16.3
Amortization period of deferred gain on sale-leaseback (in years) \| year				12

Other Financial Information (Details) $ in Millions	12 Months Ended
Other Financial Information (Details) $ in Millions	Sep. 30, 2011 USD ($) rate contract	Sep. 30, 2011 CAD ($) rate contract	Sep. 30, 2010 USD ($)
Prepaid expenses and other current assets
Deferred compensation plan assets	$ 2,000,000		$ 67,200,000
Other	98,600,000		90,600,000
Total prepaid expenses and other current assets	100,575,000		157,840,000
Accrued expenses
Accrued salaries and benefits	417,300,000		363,700,000
Accrued contract costs	320,200,000		381,100,000
Deferred compensation plan liability			88,800,000
Other accrued expenses	55,200,000		69,200,000
Total accrued expenses	792,690,000		902,824,000
Accrued contract costs related to professional liability accruals	118,400,000		108,600,000
Other long-term liabilities
Pension liabilities	166,500,000		164,200,000
Reserve for uncertain tax positions	61,100,000		72,100,000
Other	207,400,000		101,200,000
Total other long-term liabilities	435,022,000		337,494,000
Accumulated other comprehensive loss
Foreign currency translation adjustment	(51,100,000)		(5,500,000)
Defined benefit minimum pension liability adjustment, net of tax	136,500,000		(142,000,000)
Total accumulated other comprehensive loss	(187,574,000)		(147,521,000)
Other non-current assets
Total other non-current assets	$ 115,876,000		$ 80,330,000
Foreign currency forwards
Contract rates and the related contract maturity dates of the outstanding foreign currency forwards
Number of foreign currency forward contracts \| contract	2	2
Net loss recognized in earnings on the foreign currency forwards	$ 800,000
Foreign currency forward with a contract rate of 1.04
Contract rates and the related contract maturity dates of the outstanding foreign currency forwards
Notional Amount		$ 60.0
Contract Rate \| rate	1.04	1.04

Stockholders' Equity (Details)	12 Months Ended
Stockholders' Equity (Details)	Sep. 30, 2011 vote / shares $ / shares shares	Sep. 30, 2010 $ / shares shares
Convertible Preferred Stock [Member]
Authorized shares (in shares) \| shares	2,500,000	2,500,000
Par value (in dollars per share) \| $ / shares	$ .01
Liquidation preference value (in dollars per share) \| $ / shares	$ 100	$ 100
Number of votes per share (in votes per share) \| vote / shares	1
Number of voting classes \| vote / shares	1
Preferred Class C [Member]
Authorized shares (in shares) \| shares	200	200
Liquidation preference value (in dollars per share) \| $ / shares	$ 1.00	$ 1.00
Number of votes per share (in votes per share) \| vote / shares	100,000
Preferred Class E [Member]
Authorized shares (in shares) \| shares	20	20
Liquidation preference value (in dollars per share) \| $ / shares	$ 1.00	$ 1.00
Number of votes per share (in votes per share) \| vote / shares	100,000

- Definition

The per share liquidation preference (or restrictions) of nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) that has a preference in involuntary liquidation considerably in excess of the par or stated value of the shares. The liquidation preference is the difference between the preference in liquidation and the par or stated values of the share.

+ References + Details

Stock Plans (Details) $ / shares in Units, $ in Millions	1 Months Ended	12 Months Ended
Stock Plans (Details) $ / shares in Units, $ in Millions	Dec. 31, 2010 shares	Sep. 30, 2011 USD ($) year $ / shares shares	Sep. 30, 2010 USD ($) year $ / shares shares	Sep. 30, 2009 USD ($) year $ / shares shares
Deferred Compensation Plan
Outstanding restricted stock units settled by issuing shares of common stock (in shares)	6,300,000
Deferred compensation liability settled \| $			$ 88.8
Net investment balance held in rabbi trust \| $		$ 67.2
Compensation expense related to employer contributions under defined contribution plans, including the DCP \| $		$ 17.2	15.8	$ 16.1
Stock options
Stock Incentive Plans
Expiration term of unexercised options (in years)		seven years
Compensation expense
Recognized compensation expense \| $		$ 4.6	$ 4.1	$ 4.4
Unrecognized compensation expense \| $		$ 3.8
Period of recognition of unrecognized compensation expense (in years)		3Y
Weighted average assumptions used to determine fair value of options granted
Expected volatility (as a percent)		38.60%	39.90%	37.60%
Risk-free interest rate (as a percent)		1.50%	1.60%	1.80%
Term (in years) \| year		4.5	4.5	4.5
Weighted average grant-date fair value of stock options granted (in dollars per share) \| $ / shares		$ 9.43	$ 8.77	$ 8.04
Number of Options
Balance at the beginning of the period (in shares)		3,120,884	3,806,000	5,308,745
Granted (in shares)		414,911	375,429	885,464
Exercised (in shares)		(512,981)	(992,925)	(2,330,587)
Cancelled (in shares)		(54,057)	(67,620)	(57,622)
Balance at the end of the period (in shares)		2,968,757	3,120,884	3,806,000
Exercisable at the end of the period (in shares)		2,109,610	2,130,165	2,508,973
Weighted Average Exercise Price
Balance at the beginning of the period (in dollars per share) \| $ / shares		$ 19.09	$ 16.36	$ 11.78
Granted (in dollars per share) \| $ / shares		27.65	24.93	23.68
Exercised (in dollars per share) \| $ / shares		12.28	10.55	8.58
Cancelled (in dollars per share) \| $ / shares		23.91	22.96	22.17
Balance at the end of the period (in dollars per share) \| $ / shares		21.38	19.09	16.36
Exercisable at the end of the period (in dollars per share) \| $ / shares		$ 19.55	$ 16.44	$ 12.78
Key employees
Stock Incentive Plans
Maximum common stock that can be awarded (in shares)		19,400,000
Non-employee directors \| Stock options
Stock Incentive Plans
Maximum common stock that can be awarded (in shares)		500,000

Stock Plans (Details 2) $ / shares in Units, $ in Thousands	12 Months Ended
Stock Plans (Details 2) $ / shares in Units, $ in Thousands	Sep. 30, 2011 USD ($) year $ / shares shares	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)
Compensation expense
Excess tax benefit from share-based payment \| $	$ 61,248	$ 17,306	$ 14,969
Stock options
Information concerning outstanding and exercisable options
Exercise price, low end of range (in dollars per share)	$ 10.39
Exercise price, high end of range (in dollars per share)	$ 36.67
Options Outstanding
Number outstanding as of end of period (in shares) \| shares	2,968,757
Weighted Average Remaining Contractual Life (in years) \| year	3.52
Weighted Average Exercise Price (in dollars per share)	$ 21.38
Aggregate Intrinsic Value (in millions) \| $	$ 4,800
Options Exercisable
Number Exercisable at the end of the period (in shares) \| shares	2,109,610
Weighted Average Remaining Contractual Life (in years) \| year	2.74
Weighted Average Exercise Price (in dollars per share)	$ 19.55
Stock Incentive Plans, additional disclosures
Remaining contractual life of options outstanding, low end of range (in years) \| year	0
Remaining contractual life of options outstanding, high end of range (in years) \| year	7
Aggregate intrinsic value of stock options exercised \| $	$ 7,800	17,900	46,100
Compensation expense
Recognized compensation expense \| $	4,600	4,100	4,400
Unrecognized compensation expense \| $	$ 3,800
Period of recognition of unrecognized compensation expense (in years)	3Y
Excess tax benefit from share-based payment \| $	$ 61,300	17,306	14,969
Performance Earnings Program
Stock Incentive Plans, additional disclosures
Performance period over which objectives must be met to qualify for an award grant (in years) \| year	3
Compensation expense
Recognized compensation expense \| $	$ 7,300	22,300	19,300
Unrecognized compensation expense \| $	$ 16,300
Period of recognition of unrecognized compensation expense (in years)	3Y
Restricted stock units
Compensation expense
Recognized compensation expense \| $	$ 13,100	$ 7,500	$ 1,500
Unrecognized compensation expense \| $	$ 23,800
Period of recognition of unrecognized compensation expense (in years)	3Y
Range of Exercise Prices from $10.39 to $11.49 \| Stock options
Information concerning outstanding and exercisable options
Exercise price, low end of range (in dollars per share)	$ 10.39
Exercise price, high end of range (in dollars per share)	$ 11.49
Options Outstanding
Number outstanding as of end of period (in shares) \| shares	266,500
Weighted Average Remaining Contractual Life (in years) \| year	0.26
Weighted Average Exercise Price (in dollars per share)	$ 10.66
Aggregate Intrinsic Value (in millions) \| $	$ 1,900
Options Exercisable
Number Exercisable at the end of the period (in shares) \| shares	266,500
Weighted Average Remaining Contractual Life (in years) \| year	0.26
Weighted Average Exercise Price (in dollars per share)	$ 10.66
Range of Exercise Prices from $12.41 to $15.41 \| Stock options
Information concerning outstanding and exercisable options
Exercise price, low end of range (in dollars per share)	12.41
Exercise price, high end of range (in dollars per share)	$ 15.41
Options Outstanding
Number outstanding as of end of period (in shares) \| shares	700,842
Weighted Average Remaining Contractual Life (in years) \| year	1.77
Weighted Average Exercise Price (in dollars per share)	$ 13.54
Aggregate Intrinsic Value (in millions) \| $	$ 2,900
Options Exercisable
Number Exercisable at the end of the period (in shares) \| shares	700,842
Weighted Average Remaining Contractual Life (in years) \| year	1.77
Weighted Average Exercise Price (in dollars per share)	$ 13.54
Range of Exercise Prices from $21.01 to $25.52 \| Stock options
Information concerning outstanding and exercisable options
Exercise price, low end of range (in dollars per share)	21.01
Exercise price, high end of range (in dollars per share)	$ 25.52
Options Outstanding
Number outstanding as of end of period (in shares) \| shares	1,169,926
Weighted Average Remaining Contractual Life (in years) \| year	4.38
Weighted Average Exercise Price (in dollars per share)	$ 23.94
Aggregate Intrinsic Value (in millions) \| $	$ 0
Options Exercisable
Number Exercisable at the end of the period (in shares) \| shares	725,690
Weighted Average Remaining Contractual Life (in years) \| year	4.22
Weighted Average Exercise Price (in dollars per share)	$ 23.79
Range of Exercise Prices from $26.47 to $36.67 \| Stock options
Information concerning outstanding and exercisable options
Exercise price, low end of range (in dollars per share)	26.47
Exercise price, high end of range (in dollars per share)	$ 36.67
Options Outstanding
Number outstanding as of end of period (in shares) \| shares	831,489
Weighted Average Remaining Contractual Life (in years) \| year	4.81
Weighted Average Exercise Price (in dollars per share)	$ 27.82
Aggregate Intrinsic Value (in millions) \| $	$ 0
Options Exercisable
Number Exercisable at the end of the period (in shares) \| shares	416,578
Weighted Average Remaining Contractual Life (in years) \| year	3.41
Weighted Average Exercise Price (in dollars per share)	$ 27.99

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 30, 2010	Mar. 31, 2010	Dec. 31, 2009	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Current:
Federal									$ 500	$ 15,900	$ 25,800
State									12,100	7,200	5,300
Foreign									58,300	46,800	49,100
Total current income tax expense									70,900	69,900	80,200
Deferred:
Federal									38,500	15,400	4,200
State									(8,700)	500	(1,400)
Foreign									(600)	5,900	(6,000)
Total deferred income tax expense (benefit)									29,200	21,840	(3,210)
Total income tax expense	$ 36,400	$ 23,900	$ 19,300	$ 20,500	$ 31,500	$ 22,700	$ 21,100	$ 16,400	100,090	91,696	77,002
Major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate
Tax at federal statutory rate									134,500	119,400	97,300
State income tax, net of federal benefit									6,900	7,300	5,300
U.S. income tax credits									(11,100)	(21,100)	(19,800)
Foreign tax rate differential									(19,500)	(400)	5,200
Foreign Research and Experimentation credits									(6,100)	(6,400)	(6,700)
Change in uncertain tax positions									1,900	(3,900)	(5,900)
Valuation allowance									(3,100)	(1,300)	5,100
Other items, net									(3,400)	(1,900)	(3,500)
Total income tax expense	$ 36,400	$ 23,900	$ 19,300	$ 20,500	$ 31,500	$ 22,700	$ 21,100	$ 16,400	$ 100,090	$ 91,696	$ 77,002
Major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate
Tax at federal statutory rate (as a percent)									35.00%	35.00%	35.00%
State income tax, net of federal benefit (as a percent)									1.80%	2.10%	1.90%
U.S. income tax credits (as a percent)									(2.90%)	(6.20%)	(7.10%)
Foreign tax rate differential (as a percent)									(5.00%)	(0.10%)	1.90%
Foreign Research and Experimentation credits (as a percent)									(1.60%)	(1.90%)	(2.40%)
Change in uncertain tax positions (as a percent)									0.50%	(1.10%)	(2.20%)
Valuation allowance (as a percent)									(0.80%)	(0.40%)	1.80%
Other items, net (as a percent)									(0.90%)	(0.50%)	(1.20%)
Total income tax expense (as a percent)									26.10%	26.90%	27.70%

Income Taxes (Details 2) - USD ($) $ in Thousands	12 Months Ended
Income Taxes (Details 2) - USD ($) $ in Thousands	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Deferred tax assets:
Compensation and benefit accruals not currently deductible	$ 87,900	$ 116,700
Net operating loss carry forwards	55,700	31,700
Self insurance reserves	50,100	48,800
Research and experimentation and other tax credits	37,500	21,500
Pension liability	53,900	54,800
Accrued liabilities	64,400	50,900
Other	1,800	1,700
Total deferred tax assets	351,300	326,100
Deferred tax liabilities:
Unearned revenue	(169,500)	(128,300)
Depreciation and amortization	(32,300)	(25,100)
Acquired intangible assets	(29,100)	(34,300)
State taxes	(3,700)	(2,900)
Investments in joint ventures/non-controlled subsidiaries	(8,800)	(5,100)
Total deferred tax liabilities	(243,400)	(195,700)
Valuation allowance	(17,800)	(19,800)
Net deferred tax assets	90,100	110,600
Income Taxes, additional disclosures
Unused federal research and development credits	8,100
Unused state research and development credits which can be carried forward indefinitely	9,800
California Enterprise Zone Tax Credits which can be carried forward indefinitely	1,900
Net deferred tax asset likely to be realized and for which no additional valuation allowance has been provided	333,500
Undistributed earnings from non-U.S. subsidiaries	600,800
Adoption of the provisions of FIN 48, adjustments to retained earnings			$ 2,908
Liability for unrecognized tax benefits, including potential interest and penalties, net of related tax benefit	61,100
Unrecognized tax benefits that would be included in the effective tax rate if recognized	43,300
Reconciliation of the beginning and ending amount of gross unrecognized tax benefits
Balance at the beginning of the year	70,500	52,800
Gross increase in prior years' tax positions	5,300	38,300
Gross decrease in prior years' tax positions	(13,700)	(12,900)
Decrease due to settlement with tax authorities	(2,900)	(17,100)
Gross (decrease) increase in current periods tax positions	4,900	10,800
Lapse of statute of limitations	(6,000)	(1,400)
Balance at the end of the year	58,100	70,500	$ 52,800
Accrued interest, excluding any related income tax benefits	10,500	9,000
Accrued penalties, excluding any related income tax benefits	100	$ 100
State
Net operating loss carry forwards
Net operating loss carry forwards	337,700
Foreign
Net operating loss carry forwards
Net operating loss carry forwards	$ 163,800

Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended								12 Months Ended
Earnings Per Share (Details) - shares shares in Thousands	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 30, 2010	Mar. 31, 2010	Dec. 31, 2009	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Earnings Per Share
Denominator for basic earnings per share (in shares)	116,400	117,900	117,300	118,000	115,900	114,500	113,800	113,200	117,396	114,344	108,003
Potential common shares:
Stock options, other (in shares)									900	1,200	1,700
Denominator for diluted earnings per share (in shares)	117,100	118,900	118,300	119,100	116,700	115,600	115,000	114,500	118,345	115,463	109,706

- 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

Commitments and Contingencies (Details) - USD ($) $ in Millions	3 Months Ended
	Sep. 30, 2011	Mar. 31, 2011	Oct. 05, 2011	Mar. 24, 2010
Standby letters of credit
Commitments and Contingencies
Dollar amount of standby letters of credit issued	$ 217.3
Combat Support Associates Joint Venture
Commitments and Contingencies
Amount withheld by the U.S. Government for payments due under a contract because of a dispute				$ 17.0
Global Linguists Solutions Joint Venture
Commitments and Contingencies
Amount withheld by the U.S. Government for payments due under a contract because of a dispute			$ 14.0
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	28.5
Western European Restructuring
Commitments and Contingencies
Restructuring expenses	$ 12.0

Reportable Segments and Geographic Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2011 USD ($)	Jun. 30, 2011 USD ($)	Mar. 31, 2011 USD ($)	Dec. 31, 2010 USD ($)	Sep. 30, 2010 USD ($)	Jun. 30, 2010 USD ($)	Mar. 31, 2010 USD ($)	Dec. 31, 2009 USD ($)	Sep. 30, 2011 USD ($) segment	Sep. 30, 2010 USD ($)	Sep. 30, 2009 USD ($)
Reportable Segments and Geographic Information
Number of reportable segments (in segments) \| segment									2
Unaudited summarized financial information concerning the Company's reportable segments
Revenue	$ 2,118,100	$ 2,046,700	$ 1,936,400	$ 1,936,200	$ 1,828,700	$ 1,635,100	$ 1,601,200	$ 1,480,800	$ 8,037,374	$ 6,545,791	$ 6,119,465
Revenue, net of other direct costs									5,180,800	4,205,800	3,819,000
Gross profit	140,400	121,200	99,800	105,300	124,400	115,000	107,900	83,000	466,702	430,271	351,203
Equity in earnings of joint ventures	13,100	12,300	11,300	8,100	7,200	6,000	3,400	4,400	44,819	20,987	22,557
General and administrative expenses	19,900	23,500	23,700	23,200	32,400	28,300	27,900	21,900	90,298	110,463	86,894
Operating income (loss)	133,600	$ 110,000	$ 87,400	$ 90,200	99,200	$ 92,700	$ 83,400	$ 65,500	421,223	340,795	286,866
Segment assets	5,789,328				5,242,909				$ 5,789,328	$ 5,242,909	$ 3,789,800
Gross profit as a % of revenue (as a percent)									5.80%	6.60%	5.70%
Gross profit as a % of revenue, net of other direct costs (as a percent)									9.00%	10.20%	9.20%
Professional Technical Services
Unaudited summarized financial information concerning the Company's reportable segments
Revenue									$ 6,877,100	$ 5,393,700	$ 5,057,700
Revenue, net of other direct costs									4,612,200	3,839,300	3,565,500
Gross profit									417,700	389,800	312,900
Equity in earnings of joint ventures									15,300	9,500	12,500
Operating income (loss)									433,000	399,300	325,400
Segment assets	5,296,700				4,479,400				$ 5,296,700	$ 4,479,400	$ 3,537,300
Gross profit as a % of revenue (as a percent)									6.10%	7.20%	6.20%
Gross profit as a % of revenue, net of other direct costs (as a percent)									9.10%	10.20%	8.80%
Management Support Services
Unaudited summarized financial information concerning the Company's reportable segments
Revenue									$ 1,160,300	$ 1,152,100	$ 1,061,800
Revenue, net of other direct costs									568,600	366,500	253,500
Gross profit									49,000	40,500	38,300
Equity in earnings of joint ventures									29,500	11,500	10,100
Operating income (loss)									78,500	52,000	48,400
Segment assets	740,400				734,800				$ 740,400	$ 734,800	$ 266,300
Gross profit as a % of revenue (as a percent)									4.20%	3.50%	3.60%
Gross profit as a % of revenue, net of other direct costs (as a percent)									8.60%	11.10%	15.10%
Corporate
Unaudited summarized financial information concerning the Company's reportable segments
General and administrative expenses									$ 90,300	$ 110,500	$ 86,900
Operating income (loss)									(90,300)	(110,500)	(86,900)
Segment assets	$ (247,800)				$ 28,700				$ (247,800)	$ 28,700	$ (13,800)

Reportable Segments and Geographic Information (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 30, 2010	Mar. 31, 2010	Dec. 31, 2009	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Geographic Information
Revenue	$ 2,118,100	$ 2,046,700	$ 1,936,400	$ 1,936,200	$ 1,828,700	$ 1,635,100	$ 1,601,200	$ 1,480,800	$ 8,037,374	$ 6,545,791	$ 6,119,465
Long-Lived Assets	2,716,300				2,191,400				2,716,300	2,191,400	1,484,200
United States
Geographic Information
Revenue									4,806,400	3,982,900	3,756,800
Long-Lived Assets	1,683,200				1,618,700				1,683,200	1,618,700	1,005,000
Asia Pacific
Geographic Information
Revenue									1,421,000	982,100	809,900
Long-Lived Assets	349,500				172,500				349,500	172,500	167,600
Canada
Geographic Information
Revenue									686,400	640,700	560,300
Long-Lived Assets	182,000				149,600				182,000	149,600	141,000
Europe
Geographic Information
Revenue									643,000	494,200	517,900
Long-Lived Assets	372,200				207,400				372,200	207,400	127,200
Other Foreign Countries
Geographic Information
Revenue									480,600	445,900	474,600
Long-Lived Assets	$ 129,400				$ 43,200				$ 129,400	$ 43,200	$ 43,400

Major Clients (Details) - Revenue - Percentage of total revenue	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Up to
Percentage of total revenue
Percentage of revenue accounted for by no other single client (as a percent)	10.00%
Agencies of the U.S. Federal government
Percentage of total revenue
Percentage of the Company's revenue (as a percent)	22.00%	26.00%	26.00%
Agencies of the U.S. Federal government \| Management Support Services
Percentage of total revenue
Percentage of the Company's revenue (as a percent)	3.00%	9.00%	10.00%

Quarterly Financial Information-Unaudited (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2011	Jun. 30, 2011	Mar. 31, 2011	Dec. 31, 2010	Sep. 30, 2010	Jun. 30, 2010	Mar. 31, 2010	Dec. 31, 2009	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Quarterly Financial Information-Unaudited
Revenue	$ 2,118,100	$ 2,046,700	$ 1,936,400	$ 1,936,200	$ 1,828,700	$ 1,635,100	$ 1,601,200	$ 1,480,800	$ 8,037,374	$ 6,545,791	$ 6,119,465
Cost of revenue	1,977,700	1,925,500	1,836,600	1,830,900	1,704,300	1,520,100	1,493,300	1,397,800	7,570,672	6,115,520	5,768,262
Gross profit	140,400	121,200	99,800	105,300	124,400	115,000	107,900	83,000	466,702	430,271	351,203
Equity in earnings of joint ventures	13,100	12,300	11,300	8,100	7,200	6,000	3,400	4,400	44,819	20,987	22,557
General and administrative expenses	19,900	23,500	23,700	23,200	32,400	28,300	27,900	21,900	90,298	110,463	86,894
Income from operations	133,600	110,000	87,400	90,200	99,200	92,700	83,400	65,500	421,223	340,795	286,866
Other income (expense)	1,300	(1,700)	1,500	2,300	6,900	(300)	1,900	1,700	3,368	10,250	1,713
Interest (expense), net	(10,100)	(10,400)	(10,000)	(9,900)	(5,400)	(1,100)	(2,400)	(1,000)	(40,411)	(9,928)	(10,691)
Income from continuing operations before income tax expense	124,800	97,900	78,900	82,600	100,700	91,300	82,900	66,200	384,180	341,117	277,888
Income tax expense	36,400	23,900	19,300	20,500	31,500	22,700	21,100	16,400	100,090	91,696	77,002
Income from continuing operations					69,200	68,600	61,800	49,800	284,090	249,421	200,886
Discontinued operations, net of tax							(200)	100		(77)	2,992
Net income	88,400	74,000	59,600	62,100	69,200	68,600	61,600	49,900	284,090	249,344	203,878
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(1,000)	(200)	(1,900)	(5,200)	(1,400)	(3,800)	(3,100)	(4,100)	(8,290)	(12,457)	(14,182)
Net income attributable to AECOM	$ 87,400	$ 73,800	$ 57,700	$ 56,900	$ 67,800	$ 64,800	$ 58,500	$ 45,800	$ 275,800	$ 236,887	$ 189,696
Basic
Continuing operations (in dollars per share)					$ 0.58	$ 0.57	$ 0.51	$ 0.40	$ 2.35	$ 2.07	$ 1.73
Discontinued operations (in dollars per share)											0.03
Total Basic (in dollars per share)	$ 0.75	$ 0.63	$ 0.49	$ 0.48	0.58	0.57	0.51	0.40	2.35	2.07	1.76
Diluted
Continuing operations (in dollars per share)					0.58	0.56	0.51	0.40	2.33	2.05	1.70
Discontinued operations (in dollars per share)											0.03
Total Diluted (in dollars per share)	$ 0.75	$ 0.62	$ 0.49	$ 0.48	$ 0.58	$ 0.56	$ 0.51	$ 0.40	$ 2.33	$ 2.05	$ 1.73
Weighted average shares outstanding:
Basic (in shares)	116,400	117,900	117,300	118,000	115,900	114,500	113,800	113,200	117,396	114,344	108,003
Diluted (in shares)	117,100	118,900	118,300	119,100	116,700	115,600	115,000	114,500	118,345	115,463	109,706

Schedule II: Valuation and Qualifying Accounts (Details) - Allowance for Doubtful Accounts - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2009
Changes in valuation and qualifying accounts
Balance at Beginning of Year	$ 98.8	$ 100.5	$ 82.7
Additions Charged to Cost of Revenue	48.4	15.0	32.5
Deductions	(50.6)	(26.7)	(14.6)
Other and Foreign Exchange Impact	23.6	10.0	(0.1)
Balance at the End of the Year	$ 120.2	$ 98.8	$ 100.5

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Sep. 30, 2011	Nov. 09, 2011	Mar. 31, 2011
Document and Entity Information
Entity Registrant Name	AECOM TECHNOLOGY CORP
Entity Central Index Key	0000868857
Document Type	10-K
Document Period End Date	Sep. 30, 2011
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 2,570
Entity Common Stock, Shares Outstanding		115,354,592
Document Fiscal Year Focus	2011
Document Fiscal Period Focus	FY