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Document and Entity Information	12 Months Ended
Document and Entity Information	Sep. 30, 2014
Document and Entity Information
Entity Registrant Name	AECOM
Entity Central Index Key	0000868857
Document Type	8-K
Document Period End Date	Sep. 30, 2014
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Current Reporting Status	Yes

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
CURRENT ASSETS:
Cash and cash equivalents	$ 521,784	$ 450,328
Cash in consolidated joint ventures	52,404	150,349
Total cash and cash equivalents	574,188	600,677
Accounts receivable-net	2,654,976	2,342,262
Prepaid expenses and other current assets	177,536	168,714
Income taxes receivable	1,541
Deferred tax assets-net	25,872	19,949
TOTAL CURRENT ASSETS	3,434,113	3,131,602
PROPERTY AND EQUIPMENT-NET	281,979	270,672
DEFERRED TAX ASSETS-NET	118,038	143,478
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	142,901	106,422
GOODWILL	1,937,338	1,811,754
INTANGIBLE ASSETS-NET	90,238	83,149
OTHER NON-CURRENT ASSETS	118,770	118,546
TOTAL ASSETS	6,123,377	5,665,623
CURRENT LIABILITIES:
Short-term debt	23,915	29,578
Accounts payable	1,047,155	725,389
Accrued expenses and other current liabilities	964,627	915,282
Billings in excess of costs on uncompleted contracts	379,574	322,486
Income taxes payable		6,127
Current portion of long-term debt	40,498	54,687
TOTAL CURRENT LIABILITIES	2,455,769	2,053,549
OTHER LONG-TERM LIABILITIES	455,563	448,920
LONG-TERM DEBT	939,565	1,089,060
TOTAL LIABILITIES	3,850,897	3,591,529
COMMITMENTS AND CONTINGENCIES (Note 20)
AECOM STOCKHOLDERS' EQUITY:
Common stock-authorized, 300,000,000 shares of $0.01 par value as of September 30, 2014 and 2013; issued and outstanding 96,715,797 and 96,016,358 shares as of September 30, 2014 and 2013, respectively	967	960
Additional paid-in capital	1,864,971	1,809,627
Accumulated other comprehensive loss	(356,602)	(261,299)
Retained earnings	677,181	472,155
TOTAL AECOM STOCKHOLDERS' EQUITY	2,186,517	2,021,443
Noncontrolling interests	85,963	52,651
TOTAL STOCKHOLDERS' EQUITY	2,272,480	2,074,094
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 6,123,377	$ 5,665,623

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2014	Sep. 30, 2013
Statement of Financial Position [Abstract]
Common stock, authorized shares	300,000,000	300,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, issued shares	96,715,797	96,016,358
Common stock, outstanding shares	96,715,797	96,016,358

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income Statement [Abstract]
Revenue	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 2,079,100	$ 2,067,500	$ 1,989,600	$ 2,017,300	$ 8,356,783	$ 8,153,495	$ 8,218,180
Cost of revenue	2,433,400	1,859,700	1,784,800	1,875,700	1,938,900	1,935,700	1,889,700	1,939,200	7,953,607	7,703,507	7,796,321
Gross profit	129,100	108,500	87,400	78,200	140,200	131,800	99,900	78,100	403,176	449,988	421,859
Equity in (losses) earnings of joint ventures	8,400	6,000	7,400	36,100	6,400	4,100	7,900	5,900	57,924	24,319	48,650
General and administrative expenses	(15,500)	(15,100)	(26,400)	(23,900)	(23,900)	(24,000)	(27,300)	(22,100)	(80,908)	(97,318)	(80,903)
Acquisition and integration expenses	(19,500)	(7,800)							(27,310)
Goodwill impairment											(336,000)
Income (Loss) from operations	102,500	91,600	68,400	90,400	122,700	111,900	80,500	61,900	352,882	376,989	53,606
Other (expense) income	1,900	1,000	(200)		1,500	1,200	100	700	2,748	3,522	10,603
Interest expense	(10,100)	(9,800)	(10,500)	(10,400)	(10,200)	(11,700)	(11,900)	(10,900)	(40,842)	(44,737)	(46,726)
(Loss) income before income tax expense	94,300	82,800	57,700	80,000	114,000	101,400	68,700	51,700	314,788	335,774	17,483
Income tax (benefit) expense	29,600	13,700	15,200	23,500	35,800	30,100	14,000	12,700	82,024	92,578	74,416
Net income (loss)	64,700	69,100	42,500	56,500	78,200	71,300	54,700	39,000	232,764	243,196	(56,933)
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(600)	100	(2,300)	(100)	(1,700)	(500)	(900)	(900)	(2,910)	(3,953)	(1,634)
Net income (loss) attributable to AECOM	$ 64,100	$ 69,200	$ 40,200	$ 56,400	$ 76,500	$ 70,800	$ 53,800	$ 38,100	$ 229,854	$ 239,243	$ (58,567)
Net (loss) income attributable to AECOM per share:
Basic (in dollars per share)	$ 0.65	$ 0.71	$ 0.41	$ 0.59	$ 0.78	$ 0.71	$ 0.54	$ 0.36	$ 2.36	$ 2.38	$ (0.52)
Diluted (in dollars per share)	$ 0.64	$ 0.70	$ 0.41	$ 0.58	$ 0.77	$ 0.70	$ 0.53	$ 0.36	$ 2.33	$ 2.35	$ (0.52)
Weighted average shares outstanding:
Basic (in shares)	98,100	97,500	97,000	96,300	98,000	99,300	100,400	104,800	97,226	100,618	111,875
Diluted (in shares)	99,700	99,000	98,300	97,600	99,700	100,800	101,800	105,500	98,657	101,942	111,875

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)	$ 64,700	$ 69,100	$ 42,500	$ 56,500	$ 78,200	$ 71,300	$ 54,700	$ 39,000	$ 232,764	$ 243,196	$ (56,933)
Other comprehensive (loss) income, net of tax:
Net unrealized (loss) gain on derivatives, net of tax									315	1,568	(3,716)
Foreign currency translation adjustments									(72,715)	(70,441)	53,895
Pension adjustments, net of tax									(24,161)	(14,582)	(41,778)
Other comprehensive (loss) income, net of tax									(96,561)	(83,455)	8,401
Comprehensive (loss) income, net of tax									136,203	159,741	(48,532)
Noncontrolling interests in comprehensive loss of consolidated subsidiaries, net of tax									(1,652)	(2,624)	(1,634)
Comprehensive (loss) income attributable to AECOM, net of tax									$ 134,551	$ 157,117	$ (50,166)

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Parent [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Noncontrolling Interest [Member]	Total
BALANCE at Sep. 30, 2011	$ 2,339,711	$ 1,132	$ 1,699,207	$ (187,574)	$ 826,946	$ 55,426	$ 2,395,137
Increase (Decrease) in Stockholders' Equity
Net income (loss)	(58,567)				(58,567)	1,634	(56,933)
Other comprehensive income (loss)	8,401			8,401			8,401
Issuance of stock	18,631	9	18,622				18,631
Repurchases of stock	(169,454)	(83)	(7,081)		(162,290)		(169,454)
Proceeds from exercise of options	4,541	4	4,537				4,541
Tax benefit from exercise of stock options	(350)		(350)				(350)
Stock based compensation	26,551	8	26,543				26,551
Other transactions with noncontrolling interests						(753)	(753)
Distributions to noncontrolling interests						(1,283)	(1,283)
BALANCE at Sep. 30, 2012	2,169,464	1,070	1,741,478	(179,173)	606,089	55,024	2,224,488
Increase (Decrease) in Stockholders' Equity
Net income (loss)	239,243				239,243	3,953	243,196
Other comprehensive income (loss)	(82,126)			(82,126)		(1,329)	(83,455)
Issuance of stock	28,351	11	28,340				28,351
Repurchases of stock	(381,704)	(147)	(8,380)		(373,177)		(381,704)
Proceeds from exercise of options	14,365	8	14,357				14,365
Tax benefit from exercise of stock options	1,239		1,239				1,239
Stock based compensation	32,611	18	32,593				32,611
Other transactions with noncontrolling interests						13,488	13,488
Contributions from noncontrolling interests						1,421	1,421
Distributions to noncontrolling interests						(19,906)	(19,906)
BALANCE at Sep. 30, 2013	2,021,443	960	1,809,627	(261,299)	472,155	52,651	2,074,094
Increase (Decrease) in Stockholders' Equity
Net income (loss)	229,854				229,854	2,910	232,764
Other comprehensive income (loss)	(95,303)			(95,303)		(1,258)	(96,561)
Issuance of stock	13,886	4	13,882				13,886
Repurchases of stock	(31,620)	(14)	(6,778)		(24,828)		(31,620)
Proceeds from exercise of options	13,417	6	13,411				13,417
Tax benefit from exercise of stock options	402		402				402
Stock based compensation	34,438	11	34,427				34,438
Other transactions with noncontrolling interests						61,913	61,913
Distributions to noncontrolling interests						(30,253)	(30,253)
BALANCE at Sep. 30, 2014	$ 2,186,517	$ 967	$ 1,864,971	$ (356,602)	$ 677,181	$ 85,963	$ 2,272,480

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 232,764	$ 243,196	$ (56,933)
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Depreciation and amortization	95,394	94,406	102,974
Equity in earnings of unconsolidated joint ventures	(57,924)	(24,319)	(48,650)
Distribution of earnings from unconsolidated joint ventures	23,839	31,159	26,401
Non-cash stock compensation	34,438	32,611	26,551
Excess tax benefit from share-based payment	(748)	(1,754)	(1,254)
Foreign currency translation	(20,794)	(16,061)	9,735
Deferred income tax expense (benefit)	27,155	(7,210)	(20,303)
Goodwill impairment			336,000
Other	1,460	1,821	(5,286)
Changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	(14,405)	92,152	(21,544)
Prepaid expenses and other assets	(31,103)	(21,836)	11,363
Accounts payable	91,955	(47,019)	80,999
Accrued expenses and other current liabilities	3,283	71,125	14,682
Billings in excess of costs on uncompleted contracts	3,095	(12,945)	(5,376)
Other long-term liabilities	(23,702)	(19,027)	(28,180)
Income taxes payable	(4,082)	(7,701)	12,173
Net cash provided by operating activities	360,625	408,598	433,352
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(53,099)	(42,005)	(12,571)
Cash acquired from consolidation of joint venture	18,955
Net investment in unconsolidated joint ventures	(52,173)	(23,822)	(2,846)
Sales (purchases) of investments	2,727	(24,270)	1,871
Proceeds from disposal of property and equipment	3,646	2,724	2,647
Payments for capital expenditures	(62,852)	(52,117)	(62,874)
Net cash provided by (used in) investing activities	(142,796)	(139,490)	(73,773)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	1,810,318	2,280,080	1,454,861
Repayments of borrowings under credit agreements	(1,998,882)	(2,156,399)	(1,550,996)
Cash paid for debt and equity issuance costs	(8,067)	(1,616)
Proceeds from issuance of common stock	13,886	14,029	13,760
Proceeds from exercise of stock options	13,417	14,365	4,541
Payments to repurchase common stock	(34,924)	(388,101)	(159,751)
Excess tax benefit from share-based payment	748	1,754	1,254
Net distributions to noncontrolling interests	(30,253)	(18,485)	(1,283)
Net cash provided by (used in) financing activities	(233,757)	(254,373)	(237,614)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(10,561)	(7,834)	14,871
NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS	(26,489)	6,901	136,836
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	600,677	593,776	456,940
CASH AND CASH EQUIVALENTS AT END OF PERIOD	574,188	600,677	593,776
SUPPLEMENTAL CASH FLOW INFORMATION:
Equity issued for acquisitions (non-cash)		14,322	857
Equity issued to settle liabilities (non-cash)			4,016
Interest paid	43,362	37,342	39,044
Income taxes paid, net of refunds received	$ 68,797	$ 115,508	$ 38,482

Significant Accounting Policies

12 Months Ended

Sep. 30, 2014

Significant Accounting Policies

Significant Accounting Policies

1. Significant Accounting Policies

Effective January 5, 2015, the official name of the Company changed from AECOM Technology Corporation to AECOM. AECOM has revised comparative segment information that was contained in its Annual Report on Form 10-K for the year ended September 30, 2014 to reflect the new global business segment structure. The adjusted segment information constitutes a reclassification and has no impact on reported net income or earnings per share for preceding periods. This change does not restate information previously reported in the consolidated statements of income, consolidated balance sheets, consolidated statements of stockholders’ equity or consolidated statements of cash flows for the preceding periods.

Organization—AECOM 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 2014, 2013 and 2012 contained 53, 52 and 52 weeks, respectively, and ended on October 3, September 27, and September 28, respectively.

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 7 regarding joint ventures and variable interest entities.

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, 2014, 2013 and 2012 were $3.5 billion, $3.2 billion and $3.0 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.

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 fixed-price contracts using the percentage-of-completion method described above. Prior to completion, recognized profit margins on any 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, 2014 and 2013, 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.

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 are 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 9 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 of amounts paid over the fair value of net assets acquired from 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. Intangible assets are amortized over the period in which the contractual or economic benefits of the intangible assets are expected to be realized.

The Company tests goodwill for impairment annually for each reporting unit in the fourth quarter of the fiscal year, and between annual tests if events occur or circumstances change which suggest that goodwill should be evaluated. Such events or circumstances include significant changes in legal factors and business climate, recent losses at a reporting unit, and industry trends, among other factors. 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 using income and market approaches, 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. See also Note 4.

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 foreign currency forward 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.

Noncontrolling Interests—Noncontrolling interests represent the equity investments of the minority owners in our joint ventures and other subsidiary entities that we consolidate in our financial statements.

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 the nature, frequency, and severity of cumulative financial reporting losses in recent years, the future reversal of existing temporary differences, predictability of future taxable income exclusive of reversing temporary differences of the character necessary to realize the asset, relevant carry forward periods, taxable income in carry-back years if carry-back is permitted under tax law, and prudent and feasible tax planning strategies that would be implemented, if necessary, to protect against the loss of the deferred tax asset. 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.

In July 2013, the FASB issued new accounting guidance that requires the presentation of unrecognized tax benefits as a reduction of the deferred tax assets, when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. This new guidance was effective for annual reporting periods beginning on or after December 15, 2013 and subsequent interim periods. This guidance is effective for the Company’s fiscal year beginning October 1, 2014 and it is not expected to have a material impact on the Company’s consolidated financial statements.

Acquisition and Integration Expenses—Acquisition and integration expenses are comprised of transaction costs, professional fees, and personnel costs, including due diligence and integration activities, primarily related to the acquisition of URS Corporation (Note 24).

New Accounting Pronouncements and Changes in Accounting	12 Months Ended
New Accounting Pronouncements and Changes in Accounting	Sep. 30, 2014
New Accounting Pronouncements and Changes in Accounting
New Accounting Pronouncements and Changes in Accounting	2. New Accounting Pronouncements and Changes in Accounting In February 2013, the Financial Accounting Standards Board (FASB) issued new accounting guidance to update the presentation of reclassifications from comprehensive income to net income in consolidated financial statements. Under this new guidance, an entity is required to present information about the amounts reclassified out of accumulated other comprehensive income either by the respective line items of net income or by cross-reference to other required disclosures. The new guidance does not change the requirements for reporting net income or other comprehensive income in financial statements. This guidance was effective for the Company’s fiscal year beginning October 1, 2013 and did not have a material impact on the Company’s consolidated financial statements. In February 2013, the FASB issued new accounting guidance for the recognition, measurement, and disclosure of obligations resulting from joint and several liability arrangements for which the total amount of the obligation (within the scope of this guidance) is fixed at the reporting date. Examples of obligations within the scope of this guidance include debt arrangements, other contractual obligations, and settled litigation and judicial rulings. This new guidance was effective for annual reporting periods beginning after December 15, 2013 and subsequent interim periods. This guidance is effective for the Company’s fiscal year beginning October 1, 2014 and it is not expected to have a material impact on the Company’s consolidated financial statements. In July 2013, the FASB issued new accounting guidance that requires the presentation of unrecognized tax benefits as a reduction of the deferred tax assets, when a net operating loss carryforward, a similar tax loss, or a tax credit carryforward exists at the reporting date. This new guidance was effective for annual reporting periods beginning on or after December 15, 2013 and subsequent interim periods. This guidance is effective for the Company’s fiscal year beginning October 1, 2014 and it is not expected to have a material impact on the Company’s consolidated financial statements. In May 2014, the FASB issued new accounting guidance which amended the existing accounting standards for revenue recognition. The new accounting guidance establishes principles for recognizing revenue upon the transfer of promised goods or services to customers, in an amount that reflects the expected consideration received in exchange for those goods or services. This guidance is effective for the Company’s fiscal year beginning October 1, 2017. Early adoption is not permitted. The amendments may be applied retrospectively to each prior period presented or retrospectively with the cumulative effect recognized as of the date of initial application. The Company has not selected a transition method and is currently in the process of evaluating the impact of adoption of the new accounting guidance on its consolidated financial statements.

Stock Repurchase Program	12 Months Ended
Stock Repurchase Program	Sep. 30, 2014
Stock Repurchase Program
Stock Repurchase Program	3. Stock Repurchase Program The Company’s Board of Directors has authorized the repurchase of up to $1.0 billion in Company stock. Share repurchases can be made through open market purchases or other methods, including pursuant to a Rule 10b5-1 plan. From the inception of the stock repurchase program, the Company has purchased a total of 27.4 million shares at an average price of $24.10 per share, for a total cost of $660.1 million as of September 30, 2014.

Business Acquisitions, Goodwill and Intangible Assets

12 Months Ended

Sep. 30, 2014

Business Acquisitions, Goodwill and Intangible Assets

Business Acquisitions, Goodwill and Intangible Assets

4. Business Acquisitions, Goodwill, and Intangible Assets

The Company completed two, two and one business acquisitions during the years ended September 30, 2014, 2013 and 2012, respectively. Business acquisitions completed during the years ended September 30, 2014, 2013 and 2012 did not meet the quantitative thresholds to require pro forma disclosures of operating results, either individually or in the aggregate, based on the Company’s consolidated assets, investments and net income. The Company also obtained control of an unconsolidated joint venture that resulted in its consolidation during the year ended September 30, 2014, as further discussed in Note 7.

Business acquisitions during the year ended September 30, 2014 included Hunt Construction Group, a United States-based commercial construction management firm which serves clients in both the public and private sectors, and Spain-based ACE International Consultants S.L., a leading consulting firm specializing in economic and social development cooperation and private sector development.

Business acquisitions during the year ended September 30, 2013 included South Africa-based BKS Group and Asia-based KPK Quantity Surveyors.

During the year ended September 30, 2012, the Company acquired an environmental engineering firm in Asia.

The aggregate value of all consideration for acquisitions consummated during the years ended September 30, 2014, 2013 and 2012 were $88.5 million, $82.0 million and $15.4 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, 2014			September 30, 2013			September 30, 2012
	(in millions)
Cash acquired	$	17.1		$	20.1		$	1.9
Other current assets	256.2			41.5			7.8
Goodwill	72.7			72.6			10.5
Intangible assets	11.9			9.4			1.5
Other non-current assets	16.5			8.6			3.3
Current liabilities	(274.1		)	(54.9		)	(8.8		)
Non-current liabilities	(11.8		)	(15.3		)	(0.8		)

Net assets acquired	$	88.5		$	82.0		$	15.4

Acquired intangible assets above includes the following:


	Fiscal Year Ended
	September 30, 2014		September 30, 2013		September 30, 2012
	(in millions)
Backlog	$	5.8	$	4.2	$	0.7
Customer relationships	4.6		5.2		0.8
Trademark / tradename	1.5		—		—

Total intangible assets	$	11.9	$	9.4	$	1.5

Consideration for acquisitions above includes the following:

	Fiscal Year Ended
	September 30, 2014		September 30, 2013		September 30, 2012
	(in millions)
Cash paid	$	70.2	$	62.1	$	14.5
Promissory notes	18.3		5.6		—
Equity issued	—		14.3		0.9

Total consideration	$	88.5	$	82.0	$	15.4

All of the above acquisitions were accounted for under the purchase 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 final purchase price allocation has not been completed for acquisitions made during the year ended September 30, 2014. The excess of the purchase consideration over the fair value of the net tangible and identifiable intangible assets acquired was recorded as goodwill. The determination of fair values of assets and liabilities acquired requires the Company to make estimates and use valuation techniques when market value is not readily available. The results of operations of each company acquired have been included in the Company’s financial statements from the date of acquisition. Transaction costs associated with business acquisitions are expensed as they are incurred.

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. Post-acquisition adjustments primarily relate to project related liabilities.

During the fourth quarter of its fiscal year, the Company conducts its annual goodwill impairment test. The impairment evaluation process includes, among other things, making assumptions about variables such as revenue growth rates, profitability, discount rates, and industry market multiples, which are subject to a high degree of judgment.

As a result of the first step of the fiscal 2012 impairment analysis, the Company identified adverse market conditions and business trends within the Europe, Middle East, and Africa (EMEA) and MS reporting units, which led the Company to determine that goodwill was impaired. Adverse market conditions included prolonged and sustained deterioration of European macroeconomic conditions in EMEA and decreased U.S. government military activities and unsuccessful contract pursuits in MS. The reporting units’ goodwill impairments largely relate to the following acquired businesses:

MS—McNeil Technologies, Inc.

EMEA—Davis Langdon Europe and Middle East

Significant changes to the assumptions used in the September 30, 2012 as compared to the September 30, 2011 analysis were financial forecasts and market multiples. While both the MS and the EMEA reporting units have historically generated positive cash flows, and are expected to continue to generate positive cash flows, the fair value of future cash flows of the Company’s EMEA and MS reporting units decreased. Additionally, the market multiples for the two reporting units decreased. The market multiples used were as follows:

	September 30,
	2012	2011
Market multiple of revenue:
EMEA	0.35	0.5
MS	0.35	0.5

The second step of the analysis was performed to measure the impairment as the excess of the goodwill carrying value over its implied fair value. This analysis resulted in an impairment of $336.0 million, or $317.2 million, net of tax. The goodwill carrying values of the EMEA and MS reporting units before and after the goodwill impairment expense were as follows:

	September 30, 2012
	EMEA			MS
Carrying value before impairment	$	345.5		$	362.2
Goodwill impairment	(155.0		)	(181.0		)
Carrying value after impairment	$	190.5		$	181.2

The changes in the carrying value of goodwill by reportable segment for the fiscal years ended September 30, 2014 and 2013 were as follows:

	Fiscal Year 2014
	September 30, 2013		Post- Acquisition Adjustments		Foreign Exchange Impact			Acquired		September 30, 2014
	(in millions)
Design and Consulting Services	$	1,414.1	$	5.0	$	(31.3	)	$	91.4	$	1,479.2
Construction Services	216.5		—		—			60.4		276.9
Management Services	181.2		—		—			—		181.2

Total	$	1,811.8	$	5.0	$	(31.3	)	$	151.8	$	1,937.3

	Fiscal Year 2013
	September 30, 2012		Post- Acquisition Adjustments		Foreign Exchange Impact			Acquired		September 30, 2013
	(in millions)
Design and Consulting Services	$	1,377.7	$	—	$	(36.2	)	$	72.6	$	1,414.1
Construction Services	216.5		—		—			—		216.5
Management Services	181.2		—		—			—		181.2

Total	$	1,775.4	$	—	$	(36.2	)	$	72.6	$	1,811.8

Included in the acquired goodwill above for the year ended September 30, 2014 is $79.1 million of recorded goodwill as a result of the consolidation of an unconsolidated joint venture, as further discussed in Note 7.

The gross amounts and accumulated amortization of the Company’s acquired identifiable intangible assets with finite useful lives as of September 30, 2014 and 2013, included in intangible assets—net, in the accompanying consolidated balance sheets, were as follows:

	September 30, 2014							September 30, 2013							Amortization
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Period (years)
	(in millions)
Backlog	$	110.0	$	(97.4	)	$	12.6	$	94.9	$	(89.4	)	$	5.5	1 – 5
Customer relationships	161.6		(85.4		)	76.2		147.1		(69.5		)	77.6		10
Trademark / tradename	9.3		(7.9		)	1.4		7.8		(7.8		)	—		2

Total	$	280.9	$	(190.7	)	$	90.2	$	249.8	$	(166.7	)	$	83.1

Amortization expense of acquired intangible assets included within cost of revenue was $24.0 million and $21.2 million for the years ended September 30, 2014 and 2013, respectively. The following table presents estimated amortization expense of existing intangible assets for the succeeding years:

Fiscal Year	(in millions)
2015	$	26.5
2016	17.5
2017	13.2
2018	9.9
2019	9.0
Thereafter	14.1

Total	$	90.2

Accounts Receivable-Net

12 Months Ended

Sep. 30, 2014

Accounts Receivable-Net

Accounts Receivable-Net

5. Accounts Receivable—Net

Net accounts receivable consisted of the following:

	Fiscal Year Ended
	September 30, 2014			September 30, 2013
	(in millions)
Billed	$	1,248.4		$	1,177.6
Unbilled	1,214.8			1,076.8
Contract retentions	263.9			174.3
Total accounts receivable—gross	2,727.1			2,428.7
Allowance for doubtful accounts	(72.1		)	(86.4		)
Total accounts receivable—net	$	2,655.0		$	2,342.3

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, 2014 and 2013 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, 2014 and 2013.

The Company sold trade receivables to financial institutions, of which $111.9 million and $100.2 million were outstanding as of September 30, 2014 and 2013, respectively. The Company does not retain financial or legal obligations for these receivables that would result in material losses. The Company’s ongoing involvement is limited to the remittance of customer payments to the financial institutions with respect to the sold trade receivables.

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References + Details

Property and Equipment

12 Months Ended

Sep. 30, 2014

Property and Equipment.

Property and Equipment

6. Property and Equipment

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

	Fiscal Year Ended
	September 30, 2014			September 30, 2013			Useful Lives (years)
	(in millions)

Building and land	$	11.5		$	4.4		27
Leasehold improvements	299.7			289.9			2 - 12
Computer systems and equipment	302.6			257.0			3 - 10
Furniture and fixtures	101.5			106.4			5 - 10
Automobiles	6.8			5.4			3 - 10

Total	722.1			663.1
Accumulated depreciation and amortization	(440.1		)	(392.4		)

Property and equipment, net	$	282.0		$	270.7

Depreciation expense for the fiscal years ended September 30, 2014, 2013 and 2012 were $69.1 million, $70.7 million and $77.1 million, respectively. Included in depreciation expense is amortization of capitalized software costs in the years ended September 30, 2014, 2013 and 2012 of $7.3 million, $6.4 million and $6.2 million, respectively. Unamortized capitalized software costs at September 30, 2014, 2013 and 2012 were $39.9 million, $29.6 million and $24.1 million, respectively.

Depreciation is calculated 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 term of the lease or its estimated useful life.

Joint Ventures and Variable Interest Entities

12 Months Ended

Sep. 30, 2014

Joint Ventures and Variable Interest Entities

Joint Ventures and Variable Interest Entities

7. 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 representatives 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.

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 joint ventures of this type, the Company records the entire amount of the services performed and the costs associated with these services, including the services provided by the other joint venture partners, in the Company’s result of operations. For certain of these joint ventures where a fee is added by an unconsolidated joint venture to client billings, the Company’s portion of that fee is recorded in equity in earnings of joint ventures.

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

The Company follows guidance issued by the FASB on the consolidation of variable interest entities (VIEs) that 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 that indicate a party has 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 analyzes its joint ventures and classifies them 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 and is treated as an equity method investment 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.

As part of the above analysis, if it is determined that the Company has the power to direct the activities that most significantly impact the joint venture’s economic performance, the Company considers whether or not it has the obligation to absorb losses or rights to receive benefits of the VIE that could potentially be significant to the VIE.

Contractually required support provided to the Company’s joint ventures is discussed in Note 20.

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

	September 30, 2014		September 30, 2013
	(in millions)
Current assets	$	314.1	$	185.7
Non-current assets	106.2		—

Total assets	$	420.3	$	185.7


Current liabilities	$	229.1	$	38.9
Non-current liabilities	—		—

Total liabilities	229.1		38.9

Total AECOM equity	116.6		106.8
Noncontrolling interests	74.6		40.0

Total owners’ equity	191.2		146.8

Total liabilities and owners’ equity	$	420.3	$	185.7

Total revenue of the consolidated joint ventures was $614.5 million, $490.9 million and $468.6 million for the years ended September 30, 2014, 2013 and 2012, 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:

	September 30, 2014		September 30, 2013
	(in millions)
Current assets	$	539.6	$	525.5
Non-current assets	273.7		98.7

Total assets	$	813.3	$	624.2


Current liabilities	$	397.9	$	384.1
Non-current liabilities	91.0		17.5

Total liabilities	488.9		401.6

Joint venturers’ equity	324.4		222.6

Total liabilities and joint venturers’ equity	$	813.3	$	624.2


AECOM’s investment in joint ventures	$	142.9	$	106.4

Total revenue of the unconsolidated joint ventures was $2.0 billion, $2.1 billion and $2.0 billion for the years ended September 30, 2014, 2013 and 2012, respectively. Total operating income of the unconsolidated joint ventures were $57.7 million, $70.1 million and $127.5 million for the years ended September 30, 2014, 2013 and 2012, respectively.

Summary of AECOM’s equity in earnings of unconsolidated joint ventures is as follows:

	Fiscal Year Ended
	September 30, 2014		September 30, 2013		September 30, 2012
	(in millions)
Pass through joint ventures	$	10.2	$	6.4	$	5.2
Other joint ventures	47.7		17.9		43.4

Total	$	57.9	$	24.3	$	48.6

Included in equity in earnings above is a $37.4 million gain recognized upon change in control ($23.4 million, net of tax) of an unconsolidated joint venture in the year ended September 30, 2014. The Company obtained control of the joint venture through modifications to the joint venture’s operating agreement, which required the Company to consolidate the joint venture. The acquisition date fair value of the previously held equity interest was $58.0 million, excluding the control premium. The measurement of the fair value of the equity interest immediately before obtaining control of the joint venture resulted in the pre-tax gain of $37.4 million. The Company utilized income and market approaches, in addition to obtaining an independent third party valuation, in determining the joint venture’s fair value, which includes making assumptions about variables such as revenue growth rates, profitability, discount rates, and industry market multiples. These assumptions are subject to a high degree of judgment. Total assets and liabilities of this entity included in the accompanying consolidated balance sheet at the acquisition date were $207.8 million and $48.1 million, respectively. This acquisition did not meet the quantitative thresholds to require pro forma disclosures of operating results based on the Company’s consolidated assets, investments and net income. This joint venture performs engineering and program management services in the Middle East and is included in the Company’s DCS segment.

Pension Plans

12 Months Ended

Sep. 30, 2014

Pension Plans

Pension Plans

8. 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, 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.

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 last three years ended September 30, and reconciliations of the funded status as of September 30 of each year.

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	U.S.			Int’l			U.S.			Int’l			U.S.			Int’l
	(in millions)
Change in benefit obligation:
Benefit obligation at beginning of year	$	180.3		$	622.1		$	192.9		$	574.0		$	171.0		$	504.3
Service cost	—			0.7			—			0.9			—			1.1
Participant contributions	0.4			0.2			0.4			0.3			0.6			0.3
Interest cost	7.8			27.9			6.6			23.8			7.7			25.6
Benefits paid	(12.8		)	(23.3		)	(11.0		)	(18.8		)	(10.0		)	(25.7		)
Actuarial (gain) loss	23.2			62.3			(8.6		)	49.0			23.6			50.3
Plan settlements	—			(2.0		)	—			(5.7		)	—			(2.4		)
Net transfer in/(out)/acquisitions	18.1			—			—			—			—			—
Foreign currency translation (gain) loss	—			(11.3		)	—			(1.4		)	—			20.5

Benefit obligation at end of year	$	217.0		$	676.6		$	180.3		$	622.1		$	192.9		$	574.0

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	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	$	119.8		$	489.9		$	112.3		$	462.4		$	91.5		$	417.3
Actual return on plan assets	14.2			60.4			11.3			37.4			17.0			39.0
Employer contributions	4.9			16.4			6.8			16.2			13.2			17.2
Participant contributions	0.4			0.2			0.4			0.3			0.6			0.3
Benefits paid	(12.8		)	(23.3		)	(11.0		)	(18.8		)	(10.0		)	(25.7		)
Plan settlements	—			(2.0		)	—			(5.7		)	—			(2.4		)
Net transfer in/(out)/acquisitions	13.2			—			—			—			—			—
Foreign currency translation (loss) gain	—			(9.0		)	—			(1.9		)	—			16.7

Fair value of plan assets at end of year	$	139.7		$	532.6		$	119.8		$	489.9		$	112.3		$	462.4

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	U.S.			Int’l			U.S.			Int’l			U.S.			Int’l
	(in millions)
Reconciliation of funded status:
Funded status at end of year	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)	$	(80.6	)	$	(111.6	)
Contribution made after measurement date	N/A			N/A			N/A			N/A			N/A			N/A

Net amount recognized at end of year	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)	$	(80.6	)	$	(111.6	)

The following table sets forth the amounts recognized in the consolidated balance sheets as of September 30, 2014, 2013 and 2012:

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	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	$	—		$	1.1		$	—		$	0.6		$	—		$	—
Accrued expenses and other current liabilities	(1.7		)	—			(1.4		)	—			(1.7		)	—
Other long-term liabilities	(75.6		)	(145.1		)	(59.1		)	(132.8		)	(78.9		)	(111.6		)

Net amount recognized in the balance sheet	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)	$	(80.6	)	$	(111.6	)

The following table details the reconciliation of amounts in the consolidated statements of stockholders’ equity for the fiscal years ended September 30, 2014, 2013 and 2012:

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	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	$	—		$	5.8		$	—		$	6.0		$	—		$	6.2
Net (loss)	(113.0		)	(190.1		)	(99.4		)	(170.7		)	(115.1		)	(143.2		)

Total recognized in accumulated other comprehensive (loss)	$	(113.0	)	$	(184.3	)	$	(99.4	)	$	(164.7	)	$	(115.1	)	$	(137.0	)

The following table details the components of net periodic benefit cost for the plans in fiscal 2014, 2013 and 2012:

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	U.S.			Int’l			U.S.			Int’l			U.S.			Int’l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	—		$	0.7		$	—		$	1.0		$	—		$	1.1
Interest cost on projected benefit obligation	7.8			27.9			6.6			23.8			7.7			25.6
Expected return on plan assets	(8.6		)	(26.1		)	(8.5		)	(22.7		)	(8.4		)	(25.3		)
Amortization of prior service costs	—			(0.2		)	—			(0.2		)	—			(0.2		)
Amortization of net loss	4.0			4.9			4.3			4.0			3.1			2.3
Settlement loss recognized	—			0.4			—			2.6			—			0.5

Net periodic (benefit) cost	$	3.2		$	7.6		$	2.4		$	8.5		$	2.4		$	4.0

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 $7.6 million, $2.6 million and $9.0 million in the years ended September 30, 2014, 2013 and 2012, respectively.

Amounts included in accumulated other comprehensive loss as of September 30, 2014 that are expected to be recognized as components of net periodic benefit cost during fiscal 2015 are (in millions):

	U.S.			Int’l
Amortization of prior service cost	$	—		$	0.2
Amortization of net actuarial losses	(4.3		)	(6.2		)

Total	$	(4.3	)	$	(6.0	)

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, 2014				September 30, 2013				September 30, 2012
	U.S.		Int’l		U.S.		Int’l		U.S.		Int’l
	(in millions)
Projected benefit obligation	$	217.0	$	658.5	$	180.3	$	601.7	$	192.9	$	574.0
Accumulated benefit obligation	217.0		656.3		180.3		599.8		192.9		570.6
Fair value of plan assets	139.7		513.4		119.8		469.0		112.3		462.4

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 intends to contribute $17.0 million to the international plans in fiscal 2015. The Company does not have a required minimum contribution for the U.S. plans; however, the Company may make discretionary contributions. The Company currently intends to contribute $5.4 million to U.S. plans in fiscal 2015.

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

Year Ending September 30,	U.S.		Int’l
2015	$	12.2	$	26.5
2016	14.9		21.9
2017	13.4		26.3
2018	12.9		29.1
2019	13.4		25.8
2020—2024	68.3		153.3

Total	$	135.1	$	282.9

The underlying assumptions for the pension plans are as follows:

	Fiscal Year Ended
	September 30, 2014				September 30, 2013				September 30, 2012
	U.S.		Int’l		U.S.		Int’l		U.S.		Int’l
Weighted-average assumptions to determine benefit obligation:
Discount rate	4.00	%	3.94	%	4.40	%	4.44	%	3.50	%	4.39	%
Salary increase rate	N/A		2.38	%	N/A		2.58	%	N/A		2.36	%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate	4.40	%	4.44	%	3.50	%	4.39	%	4.65	%	5.12	%
Salary increase rate	N/A		2.58	%	N/A		2.36	%	N/A		2.65	%
Expected long-term rate of return on plan assets	7.50	%	5.40	%	7.50	%	5.11	%	7.50	%	5.65	%

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 2014 and pension plan asset allocation, both U.S. and international, as of September 30, 2014 and 2013:

					Percentage of Plan Assets as of September 30,
	Target Allocations				2014				2013
Asset Category	U.S.		Int’l		U.S.		Int’l		U.S.		Int’l

Equities	45	%	1	%	58	%	28	%	49	%	28	%
Debt	42		47		31		33		34		37
Cash	3		1		1		3		1		4
Property and other	10		51		10		36		16		31

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 5.4% weighted-average long-term rate of return on assets assumption for the fiscal year ended September 30, 2014 for U.S. and non-U.S. plans, respectively.

As of September 30, 2014, the fair values of the Company’s post- retirement benefit plan assets by major asset categories were as follows:

			Fair Value Measurement as of September 30, 2014
	Total Carrying Value as of September 30, 2014		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in millions)
Cash and cash equivalents	$	7.9	$	3.4	$	4.5	$	—
Investment funds
Diversified funds	159.3		—		159.3		—
Equity funds	220.3		—		220.3		—
Fixed income funds	219.3		—		219.3		—
Hedge funds	27.9		—		14.2		13.7
Assets held by insurance company	37.6		—		37.6		—

Total	$	672.3	$	3.4	$	655.2	$	13.7

As of September 30, 2013, 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, 2013
	Total Carrying Value as of September 30, 2013		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in millions)
Cash and cash equivalents	$	11.0	$	11.0	$	—	$	—
Investment funds
Diversified funds	108.6		—		108.6		—
Equity funds	192.4		—		192.4		—
Fixed income funds	220.6		—		220.6		—
Hedge funds	25.0		—		12.4		12.6
Assets held by insurance company	46.1		—		46.1		—
Real estate	6.0		—		6.0		—

Total	$	609.7	$	11.0	$	586.1	$	12.6

Changes for the year ended September 30, 2014, in the fair value of the Company’s recurring post-retirement plan Level 3 assets are as follows:

	September 30, 2013 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, 2014 Ending balance
	(in millions)
Investment funds
Hedge funds	$	12.6	$	1.1	$	—	$	—	$	—	$	—	$	13.7
Total	$	12.6	$	1.1	$	—	$	—	$	—	$	—	$	13.7

Changes for the year ended September 30, 2013, in the fair value of the Company’s recurring post-retirement plan Level 3 assets are as follows:

	September 30, 2012 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, 2013 Ending balance
	(in millions)
Investment funds
Hedge funds	$	10.6	$	2.0	$	—	$	—	$	—	$	—	$	12.6
Total	$	10.6	$	2.0	$	—	$	—	$	—	$	—	$	12.6

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 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, 2014, there were no material changes to the valuation techniques.

Debt

12 Months Ended

Sep. 30, 2014

Debt

Debt

9. Debt

Debt consisted of the following:

	September 30, 2014			September 30, 2013
	(in millions)
Unsecured term credit agreement	$	712.5		$	750.0
Unsecured senior notes	263.9			260.2
Unsecured revolving credit facility	—			114.7
Other debt	27.6			48.4
Total debt	1,004.0			1,173.3
Less: Current portion of debt and short-term borrowings	(64.4		)	(84.3		)
Long-term debt, less current portion	$	939.6		$	1,089.0

The following table presents, in millions, scheduled maturities of our debt as of September 30, 2014:

Fiscal Year
2015	$	64.4
2016	38.0
2017	37.7
2018	600.0
2019	—
Thereafter	263.9
Total	$	1,004.0

Unsecured Term Credit Agreement

In June 2013, the Company entered into a Second Amended and Restated Credit Agreement (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 and may borrow up to an additional $100 million subject to certain conditions, including Company and lender approval. The Company used approximately $675 million of the proceeds from the loans to repay indebtedness under our prior term loan facility. The loans under the Term Credit Agreement bear interest, at our 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 0.125% to 1.250% and the applicable margin for Eurodollar Rate loans is a range of 1.125% to 2.250%, both based on our debt-to-earnings leverage ratio at the end of each fiscal quarter. For the years ended September 30, 2014 and 2013, the average interest rate of the Company’s term loan facility was 1.66% and 1.98%, respectively. Payments of the initial principal amount outstanding under the Term Credit Agreement are required on an annual basis and began on June 30, 2014 with the final principal balance of $600 million due on June 7, 2018. The Company may, at its option, prepay the loans at any time, without penalty. The Company’s obligations under the Term Credit Agreement are guaranteed by certain of our subsidiaries pursuant to one or more subsidiary guarantees.

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, which have an effective interest rate of 5.62%, was $88.9 million and $85.2 million at September 30, 2014 and 2013, respectively. The fair value of the Company’s unsecured senior notes was approximately $287.4 million and $269.4 million at September 30, 2014 and 2013, respectively. 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 of its subsidiaries pursuant to one or more subsidiary guarantees. The Company has the option to prepay the notes at any time at their called principal amount, together with any accrued and unpaid interest, plus a make-whole premium.

Unsecured Revolving Credit Facility

In January 2014, the Company entered into a Fourth Amended and Restated Credit Agreement (Revolving Credit Agreement), which provides for a borrowing capacity of $1.05 billion. The Revolving Credit Agreement expires on January 29, 2019, and prior to this expiration date, principal amounts outstanding under the Revolving Credit Agreement may be repaid and reborrowed at the Company’s option without prepayment or penalty, subject to certain conditions including the absence of any event of default. The Company may request an increase in capacity of up to a total of $1.25 billion, subject to certain conditions including the absence of any event of default. The loans under the Revolving Credit Agreement may be borrowed in dollars or in certain foreign currencies and bear interest, at our 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 0.125% to 1.250% and the applicable margin for the Eurocurrency Rate loans is a range of 1.125% to 2.250%, 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 0.125% to 0.350% on any unused commitment. At September 30, 2014 and 2013, $0.0 million and $114.7 million, respectively, were outstanding under the Company’s revolving credit facility. At September 30, 2014 and 2013, outstanding standby letters of credit totaled $12.1 million and $35.5 million, respectively, under the Company’s revolving credit facility. As of September 30, 2014, the Company had $1,037.9 million available under our Revolving Credit Agreement.

Covenants and Restrictions

Under the Company’s debt agreements relating to its unsecured revolving credit facility, unsecured term credit agreement, and unsecured senior notes, the Company is subject to a maximum consolidated leverage ratio at the end of each fiscal quarter. This ratio is calculated by dividing consolidated funded debt (including financial letters of credit and other adjustments per its debt agreements) by consolidated earnings before interest, taxes, depreciation, and amortization (EBITDA). Subject to certain differences among our 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 our acquisitions). As of September 30, 2014, the Company’s most restrictive consolidated leverage ratio under its debt agreements was 2.55, which did not exceed the Company’s maximum consolidated leverage ratio permitted under its debt agreements of 3.0.

Our Revolving Credit Agreement and Term Credit Agreement also contain certain covenants that limit our 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) merging with other entities, (iii) entering into a transaction resulting in a change of control, (iv) creating new liens, (v) selling assets outside of the ordinary course of business, (vi) entering into transactions with affiliates, and (vii) substantially changing the general nature of our Company and our subsidiaries taken as a whole. The unsecured senior notes also contain a financial covenant that requires us 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 stockholders’ 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, 2014, this amount was $2.2 billion, which exceeds the calculated threshold of $1.7 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, 2014 and 2013, the Company was in compliance with all such covenants.

The Company’s average effective interest rate on total borrowings, including the effects of the interest rate swap agreements, during the year ended September 30, 2014, 2013 and 2012 was 2.8%, 3.0% and 3.1%, respectively.

Other Debt

Other debt consists primarily of bank overdrafts, obligations under capital leases, and other unsecured credit facilities. In addition to the unsecured revolving credit facility discussed above, the Company also has other unsecured credit facilities primarily used for standby letters of credit issued for payment of performance guarantees. At September 30, 2014 and 2013, these outstanding standby letters of credit totaled $301.0 million and $236.4 million, respectively. As of September 30, 2014 and 2013, the Company had $327.4 million and $331.8 million, respectively, available under these unsecured credit facilities.

Derivative Financial Instruments

12 Months Ended

Sep. 30, 2014

Derivative Financial Instruments

Derivative Financial Instruments

10. Derivative Financial Instruments

The Company uses certain interest rate derivative contracts to hedge interest rate exposures on the Company’s variable rate debt. The Company enters into foreign currency derivative contracts with financial institutions to reduce the risk that its cash flows and earnings will be adversely affected by foreign currency exchange rate fluctuations. The Company’s hedging program is not designated for trading or speculative purposes.

The Company recognizes derivative instruments as either assets or liabilities on the accompanying consolidated balance sheets at fair value. The Company records changes in the fair value (i.e., gains or losses) of the derivatives that have been designated as accounting hedges in the accompanying consolidated statements of operations as cost of revenue, interest expense or to accumulated other comprehensive loss in the accompanying consolidated balance sheets.

Cash Flow Hedges

The Company uses interest rate swap agreements designated as cash flow hedges to fix the variable interest rates on portions of the Company’s debt. The Company also uses foreign currency options designated as cash flow hedges to hedge forecasted revenue transactions denominated in currencies other than the U.S. dollar. The Company initially reports any gain on the effective portion of a cash flow hedge as a component of accumulated other comprehensive loss. Depending on the type of cash flow hedge, the gain is subsequently reclassified to either interest expense when the interest expense on the variable rate debt is recognized, or to cost of revenue when the hedged revenues are recorded. If the hedged transaction becomes probable of not occurring, any gain or loss related to interest rate swap agreements or foreign currency options would be recognized in other income (expense). Further, the Company excludes the change in the time value of the foreign currency options from the assessment of hedge effectiveness. The Company records the premium paid or time value of an option on the date of purchase as an asset. Thereafter, the Company recognizes any change to this time value in cost of revenue.

The notional principal, fixed rates and related expiration dates of the Company’s outstanding interest rate swap agreements were as follows:

September 30, 2014
Notional Amount (in millions)		Fixed Rate		Expiration Date
$	300.0	1.63	%	June 2018
250.0		0.95	%	September 2015
200.0		0.68	%	December 2014

September 30, 2013
Notional Amount (in millions)		Fixed Rate		Expiration Date
$	250.0	0.95	%	September 2015
200.0		0.68	%	December 2014
150.0		0.55	%	December 2013

There were no foreign currency options to purchase British Pounds (GBP) with Brazilian Reals (BRL) at September 30, 2014. The notional principal of foreign currency options to purchase GBP with BRL was BRL 2.1 million (or approximately $0.9 million) at September 30, 2013.

Foreign Currency Forward Contracts

The Company uses foreign currency forward contracts, which are not designated as accounting hedges, to hedge intercompany transactions and other monetary assets or liabilities denominated in currencies other than the functional currency of a subsidiary. Gains and losses on these contracts are recognized in cost of revenue for those instruments related to the provision of their respective services or general and administrative expenses, along with the offsetting losses and gains of the related hedged items. The notional principal of foreign currency forward contracts to purchase U.S. dollars with foreign currencies was $69.5 million at September 30, 2014. The notional principal of foreign currency forward contracts to sell U.S. dollars for foreign currencies was $71.5 million at September 30, 2014. The notional principal of foreign currency forward contracts to purchase GBP with BRL was BRL 1.1 million (or approximately $0.4 million) at September 30, 2014. The notional principal of foreign currency forward contracts to purchase U.S. dollars with foreign currencies was $171.8 million at September 30, 2013. The notional principal of foreign currency forward contracts to sell U.S. dollars for foreign currencies was $174.2 million at September 30, 2013. The notional principal of foreign currency forward contracts to purchase GBP with BRL was BRL 4.0 million (or approximately $1.8 million) at September 30, 2013. The notional principal of foreign currency forward contracts to sell GBP for BRL was BRL 8.2 million (or approximately $3.6 million) at September 30, 2013.

Other Derivatives

Other derivatives that are not designated as hedging instruments consist of option contracts that the Company uses to hedge anticipated transactions in currencies other than the functional currency of a subsidiary. The Company recognizes gains and losses on these contracts as well as the offsetting losses and gains of the related hedged item costs in cost of revenue. The Company records the premium paid or time value of an option on the date of purchase as an asset. Thereafter, the Company recognizes any change to this time value in cost of revenue. There were no such option contracts were outstanding at September 30, 2014 and 2013.

The fair values of our outstanding derivative instruments were as follows (in millions):

		Fair Value of Derivative Instruments as of
	Balance Sheet Location	Sep 30, 2014		Sep 30, 2013
Derivative assets
Derivatives designated as hedging instruments:
Foreign currency options	Prepaid expenses and other current assets	$	—	$	0.1
Interest rate swap agreements	Other non-current asset	1.7		—
Derivatives not designated as hedging instruments:
Foreign currency forward contracts	Prepaid expenses and other current assets	3.1		1.6

Total		$	4.8	$	1.7

Derivative liabilities
Derivatives designated as hedging instruments:
Interest rate swap agreements	Accrued expenses and other current liabilities	$	4.8	$	2.6
Interest rate swap agreements	Other long-term liabilities	—		1.1
Derivatives not designated as hedging instruments:
Foreign currency forward contracts	Accrued expenses and other current liabilities	3.7		1.5

Total		$	8.5	$	5.2

At September 30, 2014, the effective portion of the Company’s interest rate swap agreements designated as cash flow hedges before tax effect was $3.0 million, of which $4.8 million is expected to be reclassified from accumulated other comprehensive loss to interest expense within the next 12 months. At September 30, 2014, the effective portion of the Company’s foreign currency options designated as cash flow hedges before tax effect were immaterial.

The effect of derivative instruments in cash flow hedging relationships on income and other comprehensive income is summarized below (in millions):

	Increase in Losses Recognized in Accumulated Other Comprehensive Loss on Derivatives Before Tax Effect (Effective Portion)
	Year Ended September 30,
	2014			2013			2012
Derivatives in cash flow hedging relationship:
Interest rate swap agreements	$	(2.4	)	$	(0.5	)	$	(8.4	)

		Losses Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion)
		Year Ended September 30,
	Location	2014			2013			2012
Derivatives in cash flow hedging relationship:
Interest rate swap agreements	Interest expense	$	(2.9	)	$	(3.1	)	$	(2.2	)
Foreign currency options	Cost of revenue	(0.1		)	—			—

		Losses Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion) (1)
		Year Ended September 30,
	Location	2014		2013			2012
Derivatives in cash flow hedging relationship:
Foreign currency options	Cost of revenue	$	—	$	(0.	1)	$	(0.1	)

(1)

Losses related to the ineffective portion of the hedges were not material in all periods presented.

The gain recognized in accumulated other comprehensive loss from the Company’s foreign currency options was immaterial for all years presented. The gain reclassified from accumulated other comprehensive loss into income from the foreign currency options was immaterial for all years presented. Additionally, there were no losses recognized in income due to amounts excluded from effectiveness testing from the Company’s interest rate swap agreements.

The effect of derivative instruments not designated as hedging instruments on income is summarized below (in millions):

		Gains / (Losses) Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion) (1)
		Year Ended September 30,
	Location	2014			2013			2012
Derivatives not designated as hedging instruments:
Foreign currency forward contracts	General and administrative expenses	$	(0.1	)	$	(4.7	)	$	4.2
Foreign currency forward contracts	Cost of revenue	—			—			0.1
Option contracts	Cost of revenue	—			(0.3		)	(0.1		)

		$	(0.1	)	$	(5.0	)	$	4.2

(1)

Losses related to the ineffective portion of the hedges were not material in all periods presented.

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
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+ Details

Fair Value Measurements

12 Months Ended

Sep. 30, 2014

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, 2012, the Company recognized an impairment of goodwill within both its DCS and MS reportable segments. For further information regarding the impairment of goodwill refer to Note 4 herein.

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, 2014 and 2013. The Company classifies its derivative financial instruments within Level 2 as the valuation inputs are based on quoted prices and market observable data of similar instruments.

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, 2014		Quoted Prices in Active Markets for Similar Assets (Level 2)
Interest rate swap agreements	$	1.7	$	1.7
Foreign currency forward contracts	3.1		3.1

Total assets	$	4.8	$	4.8


Interest rate swap agreements	$	4.8	$	4.8
Foreign currency forward contracts	3.7		3.7

Total liabilities	$	8.5	$	8.5

	September 30, 2013		Quoted Prices in Active Markets for Similar Assets (Level 2)
Foreign currency options	$	0.1	$	0.1
Foreign currency forward contracts	1.6		1.6

Total assets	$	1.7	$	1.7


Interest rate swap agreements	$	3.7	$	3.7
Foreign currency forward contracts	1.5		1.5

Total liabilities	$	5.2	$	5.2

For additional information about the Company’s derivative financial instruments refer to Note 10 herein.

- Definition

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

+ References + Details

Concentration of Credit Risk	12 Months Ended
Concentration of Credit Risk	Sep. 30, 2014
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 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 significant 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 21 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, 2014

Leases

Leases

13. Leases

The Company and its subsidiaries are lessees in non-cancelable leasing agreements for office buildings and equipment. The related 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,
2015	$	181.4
2016	154.8
2017	126.4
2018	102.6
2019	86.1
Thereafter	234.7

Total	$	886.0

Rent expense for leases for the years ended September 30, 2014, 2013 and 2012 was approximately $210.4 million, $225.4 million and $237.4 million, respectively. When the Company is required to restore leased facilities to original condition, provisions are made over the period of the lease.

Other Financial Information

12 Months Ended

Sep. 30, 2014

Other Financial Information

Other Financial Information

14. Other Financial Information

Accrued expenses and other current liabilities consist of the following:

	Fiscal Year Ended
	September 30, 2014		September 30, 2013
	(in millions)
Accrued salaries and benefits	$	400.6	$	410.6
Accrued contract costs	446.4		404.2
Other accrued expenses	117.6		100.5

	$	964.6	$	915.3

Accrued contract costs above include balances related to professional liability accruals of $120.2 million and $121.3 million as of September 30, 2014 and 2013, respectively. The remaining accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees.

Other long-term liabilities consist of the following:

	Fiscal Year Ended
	September 30, 2014		September 30, 2013
	(in millions)
Pension liabilities (Note 8)	$	221.3	$	192.7
Reserve for uncertain tax positions (Note 18)	52.6		60.2
Other	181.7		196.0
	$	455.6	$	448.9

Reclassification out of Accumulated Other Comprehensive Loss

12 Months Ended

Sep. 30, 2014

Reclassifications out of Accumulated Other Comprehensive Loss

Reclassifications out of Accumulated Other Comprehensive Loss

15. Reclassifications out of Accumulated Other Comprehensive Loss

The accumulated balances and reporting period activities for the years ended September 30, 2014, 2013 and 2012 related to reclassifications out of accumulated other comprehensive loss are summarized as follows (in millions):

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2011	$	(136.5	)	$	(51.1	)	$	—		$	(187.6	)
Other comprehensive income before reclassification	(44.7		)	53.8			(5.0		)	4.1
Amounts reclassified from accumulated other comprehensive loss:
Actuarial losses, net of tax	3.0			—			—			3.0
Cash flow hedge losses, net of tax	—			—			1.3			1.3

Balances at September 30, 2012	$	(178.2	)	$	2.7		$	(3.7	)	$	(179.2	)

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2012	$	(178.2	)	$	2.7		$	(3.7	)	$	(179.2	)
Other comprehensive income before reclassification	(19.9		)	(69.1		)	(0.2		)	(89.2		)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial losses, net of tax	5.3			—			—			5.3
Cash flow hedge losses, net of tax	—			—			1.8			1.8


Balances at September 30, 2013	$	(192.8	)	$	(66.4	)	$	(2.1	)	$	(261.3	)

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2013	$	(192.8	)	$	(66.4	)	$	(2.1	)	$	(261.3	)
Other comprehensive income before reclassification	(30.3		)	(71.4		)	(1.4		)	(103.1		)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial losses, net of tax	6.1			—			—			6.1
Cash flow hedge losses, net of tax	—			—			1.7			1.7

Balances at September 30, 2014	$	(217.0	)	$	(137.8	)	$	(1.8	)	$	(356.6	)

	Year Ended September 30, 2014			Year Ended September 30, 2013			Year Ended September 30, 2012
Cash flow hedges(1)	$	2.9		$	3.0		$	2.2
Taxes	(1.2		)	(1.2		)	(0.9		)


Cash flow hedges, net of tax	$	1.7		$	1.8		$	1.3



Actuarial losses(2)	$	8.7		$	8.0		$	4.7
Taxes	(2.6		)	(2.7		)	(1.7		)


Actuarial losses, net of tax	$	6.1		$	5.3		$	3.0

(1)

This accumulated other comprehensive component is reclassified in Interest expense in our Consolidated Statements of Income. See Note 10, Derivative Financial Instruments, for more information.

(2)

This accumulated other comprehensive component is reclassified in Cost of revenue and General and administrative expenses in our Consolidated Statements of Income. See Note 8, Pension Benefit Obligations, for more information.

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

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+ Details

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Sep. 30, 2014
Stockholders' Equity
Stockholders' Equity	16. Stockholders’ Equity Common Stock Units—Common stock units are only redeemable for common stock. In the event of liquidation of the Company, holders of stock units are entitled to no greater rights than holders of common stock. See also Note 17.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

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

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+ Details

Stock Plans

12 Months Ended

Sep. 30, 2014

Stock Plans

Stock Plans

17. 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. Employees may generally reallocate their account balances on a daily basis; however, employees classified as insiders are restricted under the Company’s insider trading policy.

Stock compensation expense relating to employer contributions under defined contribution plans for fiscal years ended September 30, 2014, 2013 and 2012 was $14.4 million, $14.6 million and $15.9 million, respectively. Issuances of AECOM common stock related to employee participants’ contributions to these defined contribution plans are included as issuances of stock in the accompanying Consolidated Statements of Stockholders’ Equity and of Cash Flows.

Stock Incentive Plans—Under the 2006 Stock Incentive Plan, the Company has up to 19.8 million securities remaining available for future issuance under stock options or up to 9.9 million securities remaining available for restricted stock awards and performance stock awards as of September 30, 2014. 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 three years in the period ended September 30, 2014, option activity was as follows:

	Number of Options (in millions)		Weighted Average Exercise Price
Balance, September 30, 2011	2.9		$	21.38
Granted	—		—
Exercised	(0.4	)	11.40
Cancelled	—		26.23

Balance, September 30, 2012	2.5		22.81

Granted	—		—
Exercised	(0.8	)	18.31
Cancelled	(0.1	)	26.83

Balance, September 30, 2013	1.6		24.73

Granted	0.6		31.62
Exercised	(0.5	)	23.64
Cancelled	(0.1	)	26.87

Balance, September 30, 2014	1.6		27.69


Exercisable as of September 30, 2012	2.1		$	22.07

Exercisable as of September 30, 2013	1.4		24.51

Exercisable as of September 30, 2014	0.9		25.16

The following table summarizes information concerning outstanding and exercisable options as of September 30, 2014:

	Options Outstanding						Options Exercisable
Range of Exercise Prices	Number Outstanding as of September 30, 2014 (in millions)	Weighted Average Remaining Contractual Life	Weighted Average Exercise Price		Aggregate Intrinsic Value (in millions)		Number Exercisable as of September 30, 2014 (in millions)	Weighted Average Remaining Contractual Life	Weighted Average Exercise Price
$21.01 —$ 23.94	0.4	1.18	$	23.46	$	4.1	0.4	1.18	$	23.46
24.45 — 28.67	0.5	2.06	26.24		3.6		0.5	2.06	26.24
30.96 — 34.00	0.7	9.17	31.65		0.8		—	0.66	32.53

	1.6	4.69	27.69		$	8.5	0.9	1.65	25.16

The remaining contractual life of options outstanding at September 30, 2014 range from 0.03 to 9.43 years and have a weighted average remaining contractual life of 4.69 years. The aggregate intrinsic value of stock options exercised during the years ended September 30, 2014, 2013 and 2012 was $4.3 million, $7.9 million and $3.9 million, respectively.

The fair value of the Company’s employee stock option awards is estimated on the date of grant. The expected term of awards granted represents the period of time the awards are expected to be outstanding. The risk-free interest rate is based on U.S. Treasury bond rates with maturities equal to the expected term of the option on the grant date. The Company uses historical data as a basis to estimate the probability of forfeitures. The weighted average grant-date fair value of stock options granted during the year ended September 30, 2014 was $7.83.

The Company grants stock units to employees under the Performance Earnings Program (PEP), whereby units are earned and issued dependent upon meeting established performance objectives and vesting over a three-year period. Additionally, the Company issues restricted stock units, which are earned based on service conditions. The grant date fair value of PEP awards and restricted stock unit awards is that day’s closing market price of the Company’s common stock. The weighted average grant date fair value of PEP awards was $29.32, $22.27, and $20.58 during the years ended September 30, 2014, 2013 and 2012, respectively. The weighted average grant date fair value of restricted stock unit awards was $29.60, $22.83, and $20.62 during the years ended September 30, 2014, 2013 and 2012, respectively. Total compensation expense related to these share-based payments including stock options was $34.4 million, $32.6 million and $26.6 million during the years ended September 30, 2014, 2013 and 2012, respectively. Unrecognized compensation expense related to total share-based payments outstanding as of September 30, 2014 was $62.4 million, 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 $0.7 million, $1.8 million and $1.3 million for the years ended September 30, 2014, 2013 and 2012, respectively, have been classified as financing cash inflows in the Consolidated Statements of Cash Flows.

Income Taxes

12 Months Ended

Sep. 30, 2014

Income Taxes

Income Taxes

18. Income Taxes

Income before income taxes included income (loss) from domestic operations of $138.2 million, $111.8 million and $(89.2) million for fiscal years ended September 30, 2014, 2013 and 2012 and income from foreign operations of $176.6 million, $224.0 million and $106.7 million for fiscal years ended September 30, 2014, 2013 and 2012.

Income tax expense (benefit) on continuing operations is comprised of:

	Fiscal Year Ended
	September 30, 2014			September 30, 2013			September 30, 2012
	(in millions)
Current:
Federal	$	5.3		$	30.3		$	29.3
State	3.3			9.9			2.1
Foreign	46.3			59.7			63.3

Total current income tax expense	54.9			99.9			94.7

Deferred:
Federal	27.7			5.8			(19.2		)
State	5.6			(10.6		)	0.6
Foreign	(6.2		)	(2.5		)	(1.7		)

Total deferred income tax expense (benefit)	27.1			(7.3		)	(20.3		)

Total income tax expense	$	82.0		$	92.6		$	74.4

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, 2014					September 30, 2013					September 30, 2012
	Amount			%		Amount			%		Amount			%
	(in millions)
Tax at federal statutory rate	$	110.2		35.0	%	$	117.5		35.0	%	$	6.1		35.0	%
State income tax, net of federal benefit	5.0			1.6		2.5			0.7		1.1			6.3
U.S. income tax credits and incentives	(3.5		)	(1.1	)	(10.8		)	(3.2	)	(2.9		)	(16.6	)
Foreign tax rate differential	(22.5		)	(7.2	)	(9.9		)	(2.9	)	(25.4		)	(145.1	)
Foreign Research and Experimentation credits	(3.6		)	(1.1	)	(3.9		)	(1.1	)	(5.8		)	(33.3	)
Goodwill impairment	—			—		—			—		101.1			578.3
Change in uncertain tax positions	(4.5		)	(1.4	)	(7.3		)	(2.2	)	(4.1		)	(23.4	)
Valuation allowance	6.3			2.0		1.6			0.5		0.5			2.7
Domestic production activities deduction	(11.7		)	(3.7	)	(2.6		)	(0.8	)	(1.2		)	(6.8	)
Nondeductible transaction costs	2.8			0.9		—			—		1.3			7.6
Other items, net	3.5			1.1		5.5			1.6		3.7			21.0

Total income tax expense	$	82.0		26.1	%	$	92.6		27.6	%	$	74.4		425.7	%

The deferred tax assets (liabilities) are as follows:

	Fiscal Year Ended
	September 30, 2014			September 30, 2013
	(in millions)
Deferred tax assets:
Compensation and benefit accruals not currently deductible	$	65.5		$	74.7
Net operating loss carry forwards	69.3			58.1
Self insurance reserves	48.8			54.7
Research and Experimentation and other tax credits	34.2			38.3
Pension liability	59.4			58.5
Accrued liabilities	63.7			56.1
Investments in joint ventures/non-controlled subsidiaries	20.7			13.9
State taxes	1.5			0.9
Other	4.0			4.2

Total deferred tax assets	367.1			359.4

Deferred tax liabilities:
Unearned revenue	(122.9		)	(139.3		)
Depreciation and amortization	(59.2		)	(20.1		)
Acquired intangible assets	(14.8		)	(15.8		)

Total deferred tax liabilities	(196.9		)	(175.2		)

Valuation allowance	(27.1		)	(20.8		)

Net deferred tax assets	$	143.1		$	163.4

As of September 30, 2014, the Company has available unused state net operating loss (NOL) carry forwards of $230.6 million and foreign NOL carry forwards of $260.2 million which expire at various dates. In addition, as of September 30, 2014, the Company has unused state research and development credits of $17.5 million and California Enterprise Zone Tax Credits of $4.6 million which can be carried forward indefinitely.

As of September 30, 2014 and 2013, gross deferred tax assets were $367.1 million and $359.4 million, respectively. The Company has recorded a valuation allowance of approximately $27.1 million and $20.8 million at September 30, 2014 and 2013, respectively, related to state and foreign net operating loss carry forwards and credits. The Company has performed an assessment of positive and negative evidence, including the nature, frequency, and severity of cumulative financial reporting losses in recent years, the future reversal of existing temporary differences, predictability of future taxable income exclusive of reversing temporary differences of the character necessary to realize the asset, relevant carry forward periods, taxable income in carry-back years if carry-back is permitted under tax law, and prudent and feasible tax planning strategies that would be implemented, if necessary, to protect against the loss of the deferred tax asset. 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 gross deferred tax asset (exclusive of deferred tax liabilities) of $340.0 million will be realized and, as such, no additional valuation allowance has been provided.

As of September 30, 2014 and 2013, the Company has remaining tax-deductible goodwill of $251.6 million and $283.9 million, respectively, resulting from acquisitions. The amortization of this goodwill is deductible over various periods ranging up to 15 years.

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 able to and intended to be reinvested indefinitely. The undistributed earnings are approximately $976.7 million. If undistributed pre-tax earnings were distributed, foreign tax credits could become available under current law to partially or fully reduce the resulting U.S. income tax liability. If such earnings were repatriated, additional tax expense may result, although the calculation of such additional taxes is not practicable.

As of September 30, 2014 and 2013, the Company had a liability for unrecognized tax benefits, including potential interest and penalties, net of related tax benefit, totaling $52.6 million and $60.2 million, respectively. The gross unrecognized tax benefits as of September 30, 2014 and 2013 were $47.5 million and $53.7 million, respectively, excluding interest, penalties, and related tax benefit. Of the $47.5 million, approximately $28.6 million would be included in the effective tax rate if recognized in the fiscal year ended September 30, 2014. 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, 2014			September 30, 2013
	(in millions)
Balance at the beginning of the year	$	53.7		$	55.8
Gross increase in prior years’ tax positions	3.3			7.2
Gross decrease in prior years’ tax positions	(7.6		)	(5.6		)
Decrease due to settlement with tax authorities	(2.0		)	(1.6		)
Gross increase in current period’s tax positions	2.2			3.8
Lapse of statute of limitations	(2.1		)	(5.9		)

Balance at the end of the year	$	47.5		$	53.7

The Company classifies interest and penalties related to uncertain tax positions within the income tax expense line in the accompanying consolidated statements of operations. At September 30, 2014, the accrued interest and penalties were $6.2 million and $2.9 million, respectively, excluding any related income tax benefits. As of September 30, 2013, the accrued interest and penalties were $7.3 million and $2.7 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.

The Company is currently under examination by the U.S. Internal Revenue Service for the fiscal years ended September 30, 2010 and September 30, 2011. With a few exceptions, the Company is no longer subject to U.S. state or non-U.S. income tax examinations by tax on authorities for years before fiscal year 2009. The Company anticipates that some of the audits may be concluded in the foreseeable future, including in fiscal year ending September 30, 2015. 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. It is not possible to estimate the impact of any change at this time.

Earnings Per Share

12 Months Ended

Sep. 30, 2014

Earnings Per Share

Earnings Per Share

19. 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 and restricted stock units using the treasury stock method. The computation of diluted loss per share for the year ended September 30, 2012 excludes 0.7 million of potential common shares due to their antidilutive effect.

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

	Fiscal Year Ended
	September 30, 2014	September 30, 2013	September 30, 2012
	(in millions)
Denominator for basic earnings per share	97.2	100.6	111.9
Potential common shares	1.5	1.3	—

Denominator for diluted earnings per share	98.7	101.9	111.9

As discussed in Note 3, EPS includes the effect of repurchased shares. For the years ended September 30, 2014 and 2013, options excluded from the calculation of potential common shares were not significant.

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Sep. 30, 2014
Commitments and Contingencies
Commitments and Contingencies	20. Commitments and Contingencies The Company records amounts representing its probable 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, based upon current information and discussions with counsel, with the exception of the matters noted below, the ultimate resolution of these matters will not have a material adverse effect on its consolidated balance sheet or statements of operations 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 additional costs or be held responsible for the costs incurred by the client to achieve the required performance standards. At September 30, 2014, the Company was contingently liable in the amount of approximately $313.1 million under standby letters of credit issued primarily in connection with general and professional liability insurance programs and for payment of 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. In addition, in connection with the investment activities of AECOM Capital, we provide guarantees of certain obligations, including guarantees for completion of projects, repayment of debt, environmental indemnity obligations and acts of willful misconduct. 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 operations or cash flows. Tishman Inquiry The U.S. Attorney’s Office for the Eastern District of New York (USAO) has informed the Company’s subsidiary Tishman Construction Corporation (TCC) that, in connection with a wage and hour investigation of several New York area contractors, the USAO is investigating potential improper overtime payments to union workers on projects managed by TCC and other contractors in New York dating back to 1999. TCC, which was acquired by the Company in 2010, has cooperated fully with the investigation and, as of this date, no actions have been filed. AECOM Australia In 2005 and 2006, the Company’s main Australian subsidiary, AECOM Australia Pty Ltd (AECOM Australia), performed a traffic forecast assignment for a client consortium as part of the client’s project to design, build, finance and operate a tolled motorway tunnel in Australia. To fund the motorway’s design and construction, the client formed certain special purpose vehicles (SPVs) that raised approximately $700 million Australian dollars through an initial public offering (IPO) of equity units in 2006 and approximately an additional $1.4 billion Australian dollars in long term bank loans. The SPVs went into insolvency administrations in February 2011. KordaMentha, the receivers for the SPVs (the RCM Applicants), caused a lawsuit to be filed against AECOM Australia by the RCM Applicants in the Federal Court of Australia on May 14, 2012. Portigon AG (formerly WestLB AG), one of the lending banks to the SPVs, filed a lawsuit in the Federal Court of Australia against AECOM Australia on May 18, 2012. Separately, a class action lawsuit, which has been amended to include approximately 770 of the IPO investors, was filed against AECOM Australia in the Federal Court of Australia on May 31, 2012. All of the lawsuits claim damages that purportedly resulted from AECOM Australia’s role in connection with the above described traffic forecast. The RCM Applicants have claimed damages of approximately $1.68 billion Australian dollars (including interest, as of March 31, 2014). The damages claimed by Portigon as of June 17, 2014 were also recently quantified at approximately $76 million Australian dollars (including interest). The Company believes this claim is duplicative of damages already included in the RCM Applicants’ claim to the extent Portigon receives a portion of the RCM Applicants’ recovery. The class action applicants claim that they represent investors who acquired approximately $155 million Australian dollars of securities. AECOM Australia disputes the claimed entitlements to damages asserted by all applicants and is vigorously defending the claims brought against it. The likely resolution of these matters cannot be reasonably determined at this time. However, if these matters are not resolved in AECOM Australia’s favor then, depending upon the outcome, such resolution could have a material adverse effect on the Company’s results of operations.

Reportable Segments and Geographic Information

12 Months Ended

Sep. 30, 2014

Reportable Segments and Geographic Information

Reportable Segments and Geographic Information

21. Reportable Segments and Geographic Information

As discussed in Note 1 — Basis of Presentation, in connection with the acquisition of URS, the Company’s reportable segments have been realigned to reflect how the Company now manages its business. Accordingly, prior year amounts have been revised to conform to the current year presentation.

The Company’s operations are organized into three reportable segments: Design and Consulting Services (DCS), Construction Services (CS), and Management Services (MS). The Company’s DCS reportable segment delivers planning, consulting, architectural, environmental, and engineering design services to commercial and government clients worldwide. The Company’s CS reportable segment provides construction services primarily in the Americas. The Company’s MS 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 reportable segments 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.

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

Reportable Segments:	Design and Consulting Services			Construction Services			Management Services			Corporate			Total
Fiscal Year Ended September 30, 2014:
Revenue	$	5,443.1		$	2,004.3		$	909.4		$	—		$	8,356.8
Cost of revenue	5,112.8			1,975.0			865.8			—			7,953.6
Gross profit	330.3			29.3			43.6			—			403.2
Equity in earnings of joint ventures	35.5			6.0			16.4			—			57.9
General and administrative expenses	—			—			—			(80.9		)	(80.9		)
Acquisition and integration expenses	—			—			—			(27.3		)	(27.3		)
Operating income (loss)	365.8			35.3			60.0			(108.2		)	352.9
Segment assets	4,064.5			1,256.4			437.5			365.0			6,123.4
Gross profit as a % of revenue	6.1		%	1.5		%	4.8		%				4.8		%

Fiscal Year Ended September 30, 2013:
Revenue	$	5,556.1		$	1,552.1		$	1,045.3		—			$	8,153.5
Cost of revenue	5,174.4			1,527.9			1,001.2						7,703.5
Gross profit	381.7			24.2			44.1			—			450.0
Equity in earnings of joint ventures	8.3			4.0			12.0			—			24.3
General and administrative expenses	—			—			—			(97.3		)	(97.3		)
Operating income (loss)	390.0			28.2			56.1			(97.3		)	377.0
Segment assets	1,945.9			1,183.4			2,296.2			240.1			5,665.6
Gross profit as a % of revenue	6.9		%	1.6		%	4.2		%				5.5		%

Fiscal Year Ended September 30, 2012:
Revenue	$	5,773.6		$	1,391.6		$	1,053.0		—			$	8,218.2
Cost of revenue	5,374.8			1,370.2			1,051.3						7,796.3
Gross profit	398.8			21.4			1.7			—			421.9
Equity in earnings of joint ventures	10.9			5.8			31.9			—			48.6
General and administrative expenses	—			—			—			(80.9		)	(80.9		)
Goodwill impairment	(155.0		)	—			(181.0		)	—			(336.0		)
Operating income (loss)	254.7			27.2			(147.4		)	(80.9		)	53.6
Gross profit as a % of revenue	6.9		%	1.5		%	0.2		%				5.1		%

Geographic Information:

	Fiscal Year Ended
	September 30, 2014			September 30, 2013			September 30, 2012
	Revenue		Long-Lived Assets	Revenue		Long-Lived Assets	Revenue		Long-Lived Assets
	(in millions)
United States	$	4,933.7	1,603.7	$	4,829.6	1,477.3	$	4,756.0	1,496.8
Asia Pacific	1,338.2		340.5	1,507.2		361.0	1,715.1		374.9
Canada	561.1		146.7	712.0		168.4	708.8		189.2
Europe	788.2		270.8	599.4		267.2	608.2		243.6
Other foreign countries	735.6		209.5	505.3		116.6	430.1		85.8

Total	$	8,356.8	2,571.2	$	8,153.5	2,390.5	$	8,218.2	2,390.3

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 Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Major Clients	12 Months Ended
Major Clients	Sep. 30, 2014
Major Clients
Major Clients	22. Major Clients Other than the U.S. federal government, no single client accounted for 10% or more of the Company’s revenue in any of the past five fiscal years. Approximately 15%, 18% and 18% of the Company’s revenue was derived through direct contracts with agencies of the U.S. federal government in the years ended September 30, 2014, 2013 and 2012, respectively. One of these contracts accounted for approximately 3%, 4% and 4% of the Company’s revenue in the years ended September 30, 2014, 2013 and 2012, respectively.

Quarterly Financial Information-Unaudited

12 Months Ended

Sep. 30, 2014

Quarterly Financial Information-Unaudited

Quarterly Financial Information-Unaudited

23. 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 2014:	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per share data)
Revenue	$	1,953.9		$	1,872.2		$	1,968.2		$	2,562.5
Cost of revenue	1,875.7			1,784.8			1,859.7			2,433.4

Gross profit	78.2			87.4			108.5			129.1
Equity in earnings of joint ventures	36.1			7.4			6.0			8.4
General and administrative expenses	(23.9		)	(26.4		)	(15.1		)	(15.5		)
Acquisition and integration expenses	—			—			(7.8		)	(19.5		)

Income from operations	90.4			68.4			91.6			102.5
Other income (expenses)	—			(0.2		)	1.0			1.9
Interest expense	(10.4		)	(10.5		)	(9.8		)	(10.1		)

Income before income tax expense	80.0			57.7			82.8			94.3
Income tax expense	23.5			15.2			13.7			29.6

Net income	56.5			42.5			69.1			64.7
Noncontrolling interest in income of consolidated subsidiaries, net of tax	(0.1		)	(2.3		)	0.1			(0.6		)

Net income attributable to AECOM	$	56.4		$	40.2		$	69.2		$	64.1

Net income attributable to AECOM per share:
Basic	$	0.59		$	0.41		$	0.71		$	0.65
Diluted	$	0.58		$	0.41		$	0.70		$	0.64

Weighted average common shares outstanding:
Basic	96.3			97.0			97.5			98.1
Diluted	97.6			98.3			99.0			99.7

Fiscal Year 2013:	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per share data)
Revenue	$	2,017.3		$	1,989.6		$	2,067.5		$	2,079.1
Cost of revenue	1,939.2			1,889.7			1,935.7			1,938.9

Gross profit	78.1			99.9			131.8			140.2
Equity in earnings of joint ventures	5.9			7.9			4.1			6.4
General and administrative expenses	(22.1		)	(27.3		)	(24.0		)	(23.9		)

Income from operations	61.9			80.5			111.9			122.7
Other income	0.7			0.1			1.2			1.5
Interest expense	(10.9		)	(11.9		)	(11.7		)	(10.2		)

Income before income tax expense	51.7			68.7			101.4			114.0
Income tax expense	12.7			14.0			30.1			35.8

Net income	39.0			54.7			71.3			78.2
Noncontrolling interest in income of consolidated subsidiaries, net of tax	(0.9		)	(0.9		)	(0.5		)	(1.7		)

Net income attributable to AECOM	$	38.1		$	53.8		$	70.8		$	76.5

Net income attributable to AECOM per share:
Basic	$	0.36		$	0.54		$	0.71		$	0.78
Diluted	$	0.36		$	0.53		$	0.70		$	0.77

Weighted average common shares outstanding:
Basic	104.8			100.4			99.3			98.0
Diluted	105.5			101.8			100.8			99.7

Subsequent Event

12 Months Ended

Sep. 30, 2014

Subsequent Event

Subsequent Event

24. Subsequent Events

Acquisition of URS Corporation

On October 17, 2014, the Company completed the acquisition of the U.S. headquartered URS Corporation (URS), a leading international provider of engineering, construction, and technical services, by purchasing 100% of the outstanding shares of URS common stock. The Company paid a total consideration of approximately $2.3 billion in cash and issued approximately $1.6 billion of AECOM common stock to the former stockholders and certain equity award holders of URS. In connection with the acquisition, the Company also assumed URS’s senior notes totaling $1.0 billion, and subsequently repaid in full URS’s $0.6 billion 2011 term loan and URS’s $0.1 billion revolving line of credit. Upon the occurrence of a change in control of URS, the URS senior noteholders had a right to redeem their notes at a cash price equal to 101% of the principal amount of the notes. The acquisition of URS was considered a change in control of URS and, as a result on October 24, 2014, the Company purchased $0.6 billion of URS’s senior notes from the noteholders.

Senior Unsecured Notes

On October 6, 2014, the Company completed a private placement offering of $800,000,000 aggregate principal amount of its 5.750% Senior Notes due 2022 (the 2022 Notes) and $800,000,000 aggregate principal amount of its 5.875% Senior Notes due 2024 (the 2024 Notes and, together with the 2022 Notes, the Notes).

At any time prior to October 15, 2017, the Company may redeem all or part of the 2022 Notes, at a redemption price equal to 100% of their principal amount, plus a “make whole” premium as of the redemption date, and accrued and unpaid interest (subject to the rights of holders of record on the relevant record date to receive interest due on the relevant interest payment date). In addition, at any time prior to October 15, 2017, the Company may redeem up to 35% of the original aggregate principal amount of the 2022 Notes with the proceeds of one or more equity offerings, at a redemption price equal to 105.750%, plus accrued and unpaid interest. Furthermore, at any time on or after October 15, 2017, the Company may redeem the 2022 Notes, in whole or in part, at once or over time, at the specified redemption prices plus accrued and unpaid interest thereon to the redemption date. At any time prior to July 15, 2024, the Company may redeem on one or more occasions all or part of the 2024 Notes at a redemption price equal to the sum of (i) 100% of the principal amount thereof, plus (ii) a “make-whole” premium as of the date of the redemption, plus any accrued and unpaid interest to the date of redemption. In addition, on or after July 15, 2024, the 2024 Notes may be redeemed by the Company at a redemption price of 100% of the principal amount thereof, plus accrued and unpaid interest to the date of redemption.

The indenture contains customary events of default, including, among other things, payment default, exchange default, failure to provide certain notices thereunder and certain provisions related to bankruptcy events. The indenture also contains customary negative covenants.

In connection with the offering of the Notes, the Company and the guarantors entered into a Registration Rights Agreement, dated as of October 6, 2014 and agreed to use commercially reasonable efforts to (i) file with the U.S. Securities and Exchange Commission (SEC) a registration statement relating to the registered exchange offer (the Exchange Offer) to exchange the Notes for a new series of the Company’s exchange notes having terms substantially identical in all material respects to, and in the same aggregate principal amount as the Notes, (ii) cause the Exchange Offer registration statement to be declared effective by the SEC on or prior to the 390th day following October 6, 2014 (or if such 390th day is not a business day, the next succeeding business day (the Exchange Date)), (iii) cause the Exchange Offer registration statement to be effective continuously and keep the exchange offer open for a period not less than 30 days after the date notice of the exchange offer is mailed to the holders of the Notes and (iv) cause the Exchange Offer to be consummated in no event later than the Exchange Date.

Under certain circumstances, the Company and the guarantors have agreed to use their commercially reasonable efforts to (i) file a shelf registration statement relating to the resale of the Notes on or prior to the Exchange Date (such date being the Shelf Filing Deadline), (ii) cause the shelf registration statement to be declared effective not later than the 60th day after the Shelf Filing Deadline (or if such 60th day is not a business day, the next succeeding business day) and (iii) keep such shelf registration continuously effective until two years after its effective date (or such shorter period that will terminate when all the Notes covered thereby have been sold pursuant thereto).

If the Company fails to meet any of these targets, the annual interest rate on the Notes will increase by 0.25%, and will increase by an additional 0.25% for each subsequent 90-day period during which the default continues, up to a maximum additional interest rate of 1.0% per year. If the Company cures the default, the interest rate on the Notes will revert to the original level.

Credit Agreement; Security Agreement

In connection with the acquisition of URS, on October 17, 2014, the Company entered into a new credit agreement (the Credit Agreement). The Credit Agreement consists of (i) a term loan A facility in an aggregate principal amount of $1.925 billion, (ii) a term loan B facility in an aggregate principal amount of $0.76 billion, (iii) a revolving credit facility in an aggregate principal amount of $1.05 billion, and (iv) an incremental performance letter of credit facility in an aggregate principal amount of $500 million. These facilities under the Credit Agreement may be increased by an additional amount of up to $500 million.

Pursuant to the Credit Agreement, certain subsidiaries of the Company (the Guarantors) have guaranteed the obligations of the borrowers under the Credit Agreement. The borrowers’ obligations under the Credit Agreement are secured by a lien on substantially all of the assets of the Company and the Guarantors pursuant to a security and pledge agreement (the Security Agreement). The collateral under the Security Agreement is subject to release upon fulfillment of certain conditions specified in the Credit Agreement and Security Agreement.

The Credit Agreement and related loan documents contain covenants that limit the ability of the Company and certain of its subsidiaries to, among other things:

create, incur, assume, or suffer to exist liens;

incur or guarantee indebtedness;

pay dividends or repurchase stock;

enter into transactions with affiliates;

consummate asset sales, acquisitions or mergers;

enter into certain type of burdensome agreements; or

make investments.

The Credit Agreement also requires compliance with certain financial covenants, including a maximum consolidated leverage ratio and a minimum consolidated interest coverage ratio, in each case calculated as set forth in the Credit Agreement.

The Credit Agreement contains customary events of default, including:

a change of control;

failure to make required payments;

failure to comply with certain agreements or covenants;

failure to pay, or acceleration of, certain other indebtedness;

certain events of bankruptcy and insolvency; and

failure to pay certain judgments.

The Credit Agreement replaced (i) the Company’s Second Amended and Restated Credit Agreement, dated as of June 7, 2013, and (ii) the Company’s Fourth Amended and Restated Credit Agreement, dated as of January 29, 2014, which such prior facilities were terminated and repaid in full on October 17, 2014 in connection with the entry into the Credit Agreement.

In connection with the consummation of the URS acquisition on October 17, 2014, AECOM also prepaid in full $300 million face value (plus accrued interest as well as a prepayment penalty of $56 million) of its 5.43% Series A notes due July 2020 and 1.00% Senior Discount Notes, Series B, due July 2022. Borrowings under the Credit Agreement were used to prepay the Senior Notes.

URS Senior Notes

The URS senior notes are general unsecured senior obligations of AECOM Global II, LLC (as successor in interest to URS) and URS Fox US LP and are fully and unconditionally guaranteed on a joint-and-several basis by certain former URS domestic subsidiary guarantors.

Condensed Consolidated Financial Statements

12 Months Ended

Sep. 30, 2014

Condensed Consolidating Financial Information

Condensed Consolidated Financial Statements

25. Condensed Consolidating Financial Information

As discussed in Note 24, Subsequent Events, on October 6, 2014, AECOM issued $800.0 million aggregate principal amount of its 2022 Notes and $800.0 million aggregate principal amount of its 2024 Notes in a transaction exempt from the registration requirements of the Securities Act of 1933, as amended (the Securities Act). AECOM is filing a Registration Statement on Form S-4 relating to an offer to exchange the Notes for new 5.75% Senior Notes due 2022 and 5.875% Senior Notes due 2024 that will be registered under the Securities Act. The Notes are, and the new registered notes will be, fully and unconditionally guaranteed on a joint and several basis by certain of AECOM’s directly and indirectly 100% owned subsidiaries (the Subsidiary Guarantors). Other than customary restrictions imposed by applicable statutes, there are no restrictions on the ability of the Subsidiary Guarantors to transfer funds to AECOM in the form of cash dividends, loans or advances.

In connection with the exchange offer, AECOM and the Subsidiary Guarantors will become subject to the requirements of Rule 3-10 of Regulation S-X regarding financial statements of guarantors and issuers of guaranteed securities registered or being registered with the Securities and Exchange Commission. The following condensed consolidating financial information, which is presented for AECOM, the Subsidiary Guarantors on a combined basis and AECOM’s non-guarantor subsidiaries on a combined basis, is provided to satisfy the disclosure requirements of Rule 3-10 of Regulation S-X.

Condensed Consolidating Balance Sheets
(in millions)

September 30, 2014

	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
ASSETS
CURRENT ASSETS:
Total cash and cash equivalents	$	33.4	$	85.8	$	455.0	$	—		$	574.2
Accounts receivable—net	—		907.4		1,747.6		—			2,655.0
Intercompany receivable	363.8		107.8		211.1		(682.7		)	—
Prepaid expenses and other current assets	19.7		20.5		137.3		—			177.5
Income taxes receivable	—		—		1.7		(0.2		)	1.5
Deferred tax assets—net	42.0		—		45.1		(61.2		)	25.9

TOTAL CURRENT ASSETS	458.9		1,121.5		2,597.8		(744.1		)	3,434.1
PROPERTY AND EQUIPMENT—NET	53.6		90.6		137.8		—			282.0
DEFERRED TAX ASSETS—NET	36.1		42.3		64.1		(24.5		)	118.0
INVESTMENTS IN CONSOLIDATED SUBS	3,001.3		440.8		—		(3,442.1		)	—
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	—		31.9		111.0		—			142.9
GOODWILL	—		1,011.8		925.5		—			1,937.3
INTANGIBLE ASSETS—NET	—		29.0		61.2		—			90.2
OTHER NON-CURRENT ASSETS	15.6		3.0		100.3		—			118.9

TOTAL ASSETS	$	3,565.5	$	2,770.9	$	3,997.7	$	(4,210.7	)	$	6,123.4

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Short-term debt	$	9.9	$	1.0	$	13.0	$	—		$	23.9
Accounts payable	26.3		405.1		615.8		—			1,047.2
Accrued expenses and other current liabilities	136.2		265.8		562.8		(0.2		)	964.6
Intercompany payables and notes	157.7		460.0		73.1		(690.8		)	—
Billings in excess of costs on uncompleted contracts	—		87.0		292.6		—			379.6
Deferred tax liability — net	—		61.2		—		(61.2		)	—
Current portion of long-term debt	37.5		—		3.0		—			40.5

TOTAL CURRENT LIABILITIES	367.6		1,280.1		1,560.3		(752.2		)	2,455.8
OTHER LONG-TERM LIABILITIES	80.5		48.0		327.0		—			455.5
DEFERRED TAX LIABILITY — NET	—		—		24.5		(24.5		)	—
LONG-TERM DEBT	938.9		—		0.7		—			939.6

TOTAL LIABILITIES	1,387.0		1,328.1		1,912.5		(776.7		)	3,850.9
TOTAL AECOM STOCKHOLDERS’ EQUITY	2,178.5		1,442.8		1,999.2		(3,434.0		)	2,186.5
Noncontrolling interests	—		—		86.0		—			86.0

TOTAL STOCKHOLDERS’ EQUITY	2,178.5		1,442.8		2,085.2		(3,434.0		)	2,272.5

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	3,565.5	$	2,770.9	$	3,997.7	$	(4,210.7	)	$	6,123.4

Condensed Consolidating Balance Sheets
(in millions)

September 30, 2013

	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
ASSETS
CURRENT ASSETS:
Total cash and cash equivalents	$	4.4	$	80.2	$	516.1	$	—		$	600.7
Accounts receivable—net	—		976.6		1,365.7		—			2,342.3
Intercompany receivable	321.1		142.0		258.4		(721.5		)	—
Prepaid expenses and other current assets	7.8		18.6		142.3		—			168.7
Deferred tax assets—net	51.5		—		34.3		(65.9		)	19.9

TOTAL CURRENT ASSETS	384.8		1,217.4		2,316.8		(787.4		)	3,131.6
PROPERTY AND EQUIPMENT—NET	42.3		96.4		132.0		—			270.7
DEFERRED TAX ASSETS—NET	29.1		44.1		70.3		—			143.5
INVESTMENTS IN CONSOLIDATED SUBS	3,136.8		521.8		—		(3,658.6		)	—
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	—		47.7		58.7		—			106.4
GOODWILL	—		1,011.8		800.0		—			1,811.8
INTANGIBLE ASSETS—NET	—		39.5		43.6		—			83.1
OTHER NON-CURRENT ASSETS	9.0		4.1		105.4		—			118.5

TOTAL ASSETS	$	3,602.0	$	2,982.8	$	3,526.8	$	(4,446.0	)	$	5,665.6

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Short-term debt	$	29.4	$	0.2	$	—	$	—		$	29.6
Accounts payable	11.3		394.5		319.6		—			725.4
Accrued expenses and other current liabilities	173.0		250.3		498.0		—			921.3
Intercompany payables and notes	192.6		400.9		140.0		(733.5		)	—
Billings in excess of costs on uncompleted contracts	—		89.3		233.2		—			322.5
Deferred tax liability - net	—		65.9		—		(65.9		)	—
Current portion of long-term debt	37.5		15.8		1.4		—			54.7

TOTAL CURRENT LIABILITIES	443.8		1,216.9		1,192.2		(799.4		)	2,053.5
OTHER LONG-TERM LIABILITIES	61.4		52.8		334.7		—			448.9
LONG-TERM DEBT	1,087.4		—		1.7		—			1,089.1

TOTAL LIABILITIES	1,592.6		1,269.7		1,528.6		(799.4		)	3,591.5
TOTAL AECOM STOCKHOLDERS’ EQUITY	2,009.4		1,713.1		1,945.5		(3,646.6		)	2,021.4
Noncontrolling interests	—		—		52.7		—			52.7

TOTAL STOCKHOLDERS’ EQUITY	2,009.4		1,713.1		1,998.2		(3,646.6		)	2,074.1

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	3,602.0	$	2,982.8	$	3,526.8	$	(4,446.0	)	$	5,665.6

Condensed Consolidating Statements of Income
(in millions)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	3,609.4		$	4,781.9		$	(34.5	)	$	8,356.8
Cost of revenue	—			3,451.6			4,536.5			(34.5		)	7,953.6

Gross profit	—			157.8			245.4			—			403.2
Equity in earnings from subsidiaries	346.7			40.9			—			(387.6		)	—
Equity in earnings of joint ventures	—			15.0			42.9			—			57.9
General and administrative expenses	(80.9		)	—			—			—			(80.9		)
Acquisition and integration expenses	(27.3		)	—			—			—			(27.3		)

Income from operations	238.5			213.7			288.3			(387.6		)	352.9
Other income	0.5			0.9			2.0			(0.7		)	2.7
Interest expense	(37.7		)	(0.7		)	(3.1		)	0.7			(40.8		)

Income before income tax expense	201.3			213.9			287.2			(387.6		)	314.8
Income tax (benefit) expense	(28.6		)	34.3			69.5			6.8			82.0

Net income	229.9			179.6			217.7			(394.4		)	232.8
Noncontrolling interests in income of consolidated subsidiaries, net of tax	—			—			(2.9		)	—			(2.9		)

Net income attributable to AECOM	$	229.9		$	179.6		$	214.8		$	(394.4	)	$	229.9

	For the Fiscal Year Ended September 30, 2013
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	3,784.1		$	4,410.5		$	(41.1	)	$	8,153.5
Cost of revenue	—			3,617.5			4,127.1			(41.1		)	7,703.5

Gross profit	—			166.6			283.4			—			450.0
Equity in earnings from subsidiaries	334.3			51.1			—			(385.4		)	—
Equity in earnings of joint ventures	—			12.7			11.6			—			24.3
General and administrative expenses	(97.3		)	—			—			—			(97.3		)

Income from operations	237.0			230.4			295.0			(385.4		)	377.0
Other income	1.4			—			2.4			(0.3		)	3.5
Interest expense	(43.2		)	(0.1		)	(1.7		)	0.3			(44.7		)

Income before income tax expense	195.2			230.3			295.7			(385.4		)	335.8
Income tax (benefit) expense	(44.1		)	51.5			78.4			6.8			92.6

Net income	239.3			178.8			217.3			(392.2		)	243.2
Noncontrolling interests in income of consolidated subsidiaries, net of tax	—			—			(4.0		)	—			(4.0		)

Net income attributable to AECOM	$	239.3		$	178.8		$	213.3		$	(392.2	)	$	239.2

Condensed Consolidating Statements of Income
(in millions)

	For the Fiscal Year Ended September 30, 2012
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	3,959.4		$	4,310.0		$	(51.2	)	$	8,218.2
Cost of revenue	—			3,850.8			3,996.7			(51.2		)	7,796.3

Gross profit	—			108.6			313.3			—			421.9
Equity in earnings from subsidiaries	42.4			57.6			—			(100.0		)	—
Equity in earnings of joint ventures	—			32.5			16.1			—			48.6
General and administrative expenses	(80.9		)	—			—			—			(80.9		)
Goodwill impairment	—			(181.0		)	(155.0		)	—			(336.0		)

(Loss) income from operations	(38.5		)	17.7			174.4			(100.0		)	53.6
Other income	2.0			0.8			9.7			(1.9		)	10.6
Interest expense	(44.4		)	(0.4		)	(3.8		)	1.9			(46.7		)

(Loss) income before income tax expense	(80.9		)	18.1			180.3			(100.0		)	17.5
Income tax (benefit) expense	(22.4		)	4.9			82.2			9.7			74.4

Net (loss) income	(58.5		)	13.2			98.1			(109.7		)	(56.9		)
Noncontrolling interests in income of consolidated subsidiaries, net of tax	—			—			(1.7		)	—			(1.7		)

Net (loss) income attributable to AECOM	$	(58.5	)	$	13.2		$	96.4		$	(109.7	)	$	(58.6	)

Consolidating Statements of Comprehensive Income (Loss)
(in millions)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Total
Net income	$	229.9		$	179.6	$	217.7		$	(394.4	)	$	232.8
Other comprehensive income (loss), net of tax:
Net unrealized gain on derivatives, net of tax	0.3			—		—			—			0.3
Foreign currency translation adjustments	—			—		(72.7		)	—			(72.7		)
Pension adjustments, net of tax	(9.9		)	—		(14.3		)	—			(24.2		)

Other comprehensive loss, net of tax	(9.6		)	—		(87.0		)	—			(96.6		)

Comprehensive income, net of tax	220.3			179.6		130.7			(394.4		)	136.2
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax	—			—		(1.6		)	—			(1.6		)

Comprehensive income attributable to AECOM, net of tax	$	220.3		$	179.6	$	129.1		$	(394.4	)	$	134.6

	For the Fiscal Year Ended September 30, 2013
	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Total
Net income	$	239.3	$	178.8	$	217.3		$	(392.2	)	$	243.2
Other comprehensive income (loss), net of tax:
Net unrealized gain on derivatives, net of tax	1.6		—		—			—			1.6
Foreign currency translation adjustments	—		—		(70.5		)	—			(70.5		)
Pension adjustments, net of tax	19.1		—		(33.7		)	—			(14.6		)

Other comprehensive income (loss), net of tax	20.7		—		(104.2		)	—			(83.5		)

Comprehensive income, net of tax	260.0		178.8		113.1			(392.2		)	159.7
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax	—		—		(2.6		)	—			(2.6		)

Comprehensive income attributable to AECOM, net of tax	$	260.0	$	178.8	$	110.5		$	(392.2	)	$	157.1

Consolidating Statements of Comprehensive Income (Loss)
(in millions)

	For the Fiscal Year Ended September 30, 2012
	Parent			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Total
Net income (loss)	$	(58.5	)	$	13.2	$	98.1		$	(109.7	)	$	(56.9	)
Other comprehensive income (loss), net of tax:
Net unrealized loss on derivatives, net of tax	(3.7		)	—		—			—			(3.7		)
Foreign currency translation adjustments	—			—		53.9			—			53.9
Pension adjustments, net of tax	(9.8		)	—		(32.0		)	—			(41.8		)

Other comprehensive income (loss), net of tax	(13.5		)	—		21.9			—			8.4

Comprehensive income (loss), net of tax	(72.0		)	13.2		120.0			(109.7		)	(48.5		)
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax	—			—		(1.7		)	—			(1.7		)

Comprehensive income (loss) attributable to AECOM, net of tax	$	(72.0	)	$	13.2	$	118.3		$	(109.7	)	$	(50.2	)

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total

CASH FLOWS FROM OPERATING ACTIVITIES	$	(33.3	)	$	206.5		$	187.4		$	—		$	360.6
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	—			(55.0		)	1.9			—			(53.1		)
Cash acquired from consolidation of joint venture	—			—			19.0			—			19.0
Proceeds from disposal of businesses and property	—			—			3.6			—			3.6
Net investment in unconsolidated joint ventures	—			9.4			(61.6		)	—			(52.2		)
Sales (purchases) of investments	—			—			2.7			—			2.7
Payments for capital expenditures	(14.3		)	(17.8		)	(30.7		)	—			(62.8		)
Receipts from intercompany notes receivable	146.7			—			—			(146.7		)	—
Other intercompany investing activities	116.7			55.7			—			(172.4		)	—

Net cash provided by (used in) investing activities	249.1			(7.7		)	(65.1		)	(319.1		)	(142.8		)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	1,769.3			—			39.9			—			1,809.2
Repayments of borrowings under credit agreements	(1,918.6		)	(15.8		)	(42.0		)	—			(1,976.4		)
Cash paid for debt and equity issuance costs	(8.1		)	—			—			—			(8.1		)
Net change in overdrafts	(22.5		)	0.8			0.3			—			(21.4		)
Proceeds from issuance of common stock	13.9			—			—			—			13.9
Proceeds from exercise of stock options	13.4			—			—			—			13.4
Payments to repurchase common stock	(34.9		)	—			—			—			(34.9		)
Excess tax benefit from share-based payment	0.7			—			—			—			0.7
Net distributions to noncontrolling interests	—			—			(30.2		)	—			(30.2		)
Intercompany notes repayments	—			—			(146.7		)	146.7			—
Other intercompany financing activities	—			(178.2		)	5.8			172.4			—

Net cash used in financing activities	(186.8		)	(193.2		)	(172.9		)	319.1			(233.8		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			(10.5		)	—			(10.5		)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	29.0			5.6			(61.1		)	—			(26.5		)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	4.4			80.2			516.1			—			600.7

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	33.4		$	85.8		$	455.0		$	—		$	574.2

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2013
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total

CASH FLOWS FROM OPERATING ACTIVITIES	$	(25.8	)	$	134.0		$	300.4		$	—		$	408.6
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	—			—			(42.0		)	—			(42.0		)
Cash acquired from consolidation of joint venture	—			—			—			—			—
Proceeds from disposal of businesses and property	—			—			2.7			—			2.7
Net investment in unconsolidated joint ventures	—			2.6			(26.4		)	—			(23.8		)
Sales (purchases) of investments	—			—			(24.3		)	—			(24.3		)
Payments for capital expenditures	(9.8		)	(17.5		)	(24.8		)	—			(52.1		)
Receipts from intercompany notes receivable	116.2			—			—			(116.2		)	—
Other intercompany investing activities	120.9			48.7			—			(169.6		)	—

Net cash provided by (used in) investing activities	227.3			33.8			(114.8		)	(285.8		)	(139.5		)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	2,234.5			15.8			0.4			—			2,250.7
Repayments of borrowings under credit agreements	(2,145.7		)	(2.5		)	(7.1		)	—			(2,155.3		)
Cash paid for debt and equity issuance costs	(1.6		)	—			—			—			(1.6		)
Net change in overdrafts	29.4			(0.5		)	(0.6		)	—			28.3
Proceeds from issuance of common stock	14.0			—			—			—			14.0
Proceeds from exercise of stock options	14.4			—			—			—			14.4
Payments to repurchase common stock	(388.1		)	—			—			—			(388.1		)
Excess tax benefit from share-based payment	1.7			—			—			—			1.7
Net distributions to noncontrolling interests	—			—			(18.5		)	—			(18.5		)
Intercompany notes repayments	—			—			(116.2		)	116.2			—
Other intercompany financing activities	—			(147.8		)	(21.8		)	169.6			—

Net cash used in financing activities	(241.4		)	(135.0		)	(163.8		)	285.8			(254.4		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			(7.8		)	—			(7.8		)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(39.9		)	32.8			14.0			—			6.9
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	44.3			47.4			502.1			—			593.8

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	4.4		$	80.2		$	516.1		$	—		$	600.7

	For the Fiscal Year Ended September 30, 2012
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total

CASH FLOWS FROM OPERATING ACTIVITIES	$	(82.3	)	$	246.3		$	269.4		$	—		$	433.4
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	—			—			(12.6		)	—			(12.6		)
Cash acquired from consolidation of joint venture	—			—			—			—			—
Proceeds from disposal of businesses and property	—			2.6			—			—			2.6
Net investment in unconsolidated joint ventures	—			(0.7		)	(2.1		)	—			(2.8		)
Sales (purchases) of investments	2.0						(0.1		)	—			1.9
Payments for capital expenditures	(11.7		)	(20.3		)	(30.9		)	—			(62.9		)
Receipts from intercompany notes receivable	137.2			—			—			(137.2		)	—
Other intercompany investing activities	210.3			(5.7		)	—			(204.6		)	—

Net cash provided by (used in) investing activities	337.8			(24.1		)	(45.7		)	(341.8		)	(73.8		)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	1,435.2			2.5			8.7			—			1,446.4
Repayments of borrowings under credit agreements	(1,513.6		)	(11.7		)	(12.0		)	—			(1,537.3		)
Cash paid for debt and equity issuance costs	—			—			—			—			—
Net change in overdrafts	(5.2		)	(0.2		)	0.2			—			(5.2		)
Proceeds from issuance of common stock	13.8			—			—			—			13.8
Proceeds from exercise of stock options	4.5			—			—			—			4.5
Payments to repurchase common stock	(159.8		)	—			—			—			(159.8		)
Excess tax benefit from share-based payment	1.3			—			—			—			1.3
Net distributions to noncontrolling interests	—			—			(1.3		)	—			(1.3		)
Intercompany notes repayments	—			—			(137.2		)	137.2			—
Other intercompany financing activities	—			(210.3		)	5.7			204.6			—

Net cash used in financing activities	(223.8		)	(219.7		)	(135.9		)	341.8			(237.6		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			14.9			—			14.9
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	31.7			2.5			102.7			—			136.9
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	12.6			44.9			399.4			—			456.9

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	44.3		$	47.4		$	502.1		$	—		$	593.8

Schedule II: Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2014

Schedule II: Valuation and Qualifying Accounts

Schedule II: Valuation and Qualifying Accounts

(amounts in millions)

	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 2014	$	86.4	$	17.3	$	(38.4	)	$	6.8	$	72.1
Fiscal Year 2013	112.8		18.3		(45.5		)	0.8		86.4
Fiscal Year 2012	120.2		28.7		(37.7		)	1.6		112.8

(a)

Primarily relates to accounts written-off and recoveries

Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2014

Significant Accounting Policies

Fiscal Year

Use of Estimates

Principles of Consolidation and Presentation

Revenue Recognition

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

Time-and-Materials Contracts.

Fixed-Price Contracts.

Service-Related Contracts.

Government Contract Matters

In addition, most of the Company’s federal and state and local contracts are subject to termination at the discretion of the client.

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 are 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

Noncontrolling Interests

Income Taxes

Acquisition and Integration Expenses

Business Acquisitions, Goodwill and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2014

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, 2014			September 30, 2013			September 30, 2012
	(in millions)
Cash acquired	$	17.1		$	20.1		$	1.9
Other current assets		256.2			41.5			7.8
Goodwill		72.7			72.6			10.5
Intangible assets		11.9			9.4			1.5
Other non-current assets		16.5			8.6			3.3
Current liabilities		(274.1	)		(54.9	)		(8.8	)
Non-current liabilities		(11.8	)		(15.3	)		(0.8	)

Net assets acquired	$	88.5		$	82.0		$	15.4

Schedule of acquired intangible assets from acquisitions

	Fiscal Year Ended
	September 30, 2014		September 30, 2013		September 30, 2012
	(in millions)
Backlog	$	5.8	$	4.2	$	0.7
Customer relationships		4.6		5.2		0.8
Trademark / tradename		1.5		—		—

Total intangible assets	$	11.9	$	9.4	$	1.5

Schedule of consideration for acquisitions

	Fiscal Year Ended
	September 30, 2014		September 30, 2013		September 30, 2012
	(in millions)
Cash paid	$	70.2	$	62.1	$	14.5
Promissory notes		18.3		5.6		—
Equity issued		—		14.3		0.9

Total consideration	$	88.5	$	82.0	$	15.4

Schedule of market multiples used in the goodwill impairment evaluation process

	September 30,
	2012		2011
Market multiple of revenue:
EMEA		0.35		0.5
MSS		0.35		0.5

Schedule of the carrying values of reporting units before and after the goodwill impairment expense

	September 30, 2012
	EMEA			MS
Carrying value before impairment	$	345.5		$	362.2
Goodwill impairment	(155.0		)	(181.0		)
Carrying value after impairment	$	190.5		$	181.2

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

	Fiscal Year 2014
	September 30, 2013		Post- Acquisition Adjustments		Foreign Exchange Impact			Acquired		September 30, 2014
	(in millions)
Design and Consulting Services	$	1,414.1	$	5.0	$	(31.3	)	$	91.4	$	1,479.2
Construction Services	216.5		—		—			60.4		276.9
Management Services	181.2		—		—			—		181.2

Total	$	1,811.8	$	5.0	$	(31.3	)	$	151.8	$	1,937.3

	Fiscal Year 2013
	September 30, 2012		Post- Acquisition Adjustments		Foreign Exchange Impact			Acquired		September 30, 2013
	(in millions)
Design and Consulting Services	$	1,377.7	$	—	$	(36.2	)	$	72.6	$	1,414.1
Construction Services	216.5		—		—			—		216.5
Management Services	181.2		—		—			—		181.2

Total	$	1,775.4	$	—	$	(36.2	)	$	72.6	$	1,811.8

Schedule of finite-lived intangible assets by major class

	September 30, 2014							September 30, 2013							Amortization
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Period (years)
	(in millions)
Backlog	$	110.0	$	(97.4	)	$	12.6	$	94.9	$	(89.4	)	$	5.5	1 – 5
Customer relationships	161.6		(85.4		)	76.2		147.1		(69.5		)	77.6		10
Trademark / tradename	9.3		(7.9		)	1.4		7.8		(7.8		)	—		2

Total	$	280.9	$	(190.7	)	$	90.2	$	249.8	$	(166.7	)	$	83.1

Schedule of estimated future amortization expense of intangible assets

Fiscal Year	(in millions)
2015	$	26.5
2016		17.5
2017		13.2
2018		9.9
2019		9.0
Thereafter		14.1

Total	$	90.2

Accounts Receivable-Net (Tables)

12 Months Ended

Sep. 30, 2014

Accounts Receivable-Net

Schedule of net accounts receivable

	Fiscal Year Ended
	September 30, 2014			September 30, 2013
	(in millions)
Billed	$	1,248.4		$	1,177.6
Unbilled		1,214.8			1,076.8
Contract retentions		263.9			174.3

Total accounts receivable—gross		2,727.1			2,428.7
Allowance for doubtful accounts		(72.1	)		(86.4	)

Total accounts receivable—net	$	2,655.0		$	2,342.3

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2014

Property and Equipment.

Schedule of property and equipment, at cost

	Fiscal Year Ended
	September 30, 2014			September 30, 2013			Useful Lives (years)
	(in millions)
Building and land	$	11.5		$	4.4		27
Leasehold improvements		299.7			289.9		2 - 12
Computer systems and equipment		302.6			257.0		3 - 10
Furniture and fixtures		101.5			106.4		5 - 10
Automobiles		6.8			5.4		3 - 10

Total		722.1			663.1
Accumulated depreciation and amortization		(440.1	)		(392.4	)

Property and equipment, net	$	282.0		$	270.7

Joint Ventures and Variable Interest Entities (Tables)

12 Months Ended

Sep. 30, 2014

Joint Ventures and Variable Interest Entities

Summary of unaudited financial information of the consolidated joint ventures

	September 30, 2014		September 30, 2013
	(in millions)
Current assets	$	314.1	$	185.7
Non-current assets		106.2		—

Total assets	$	420.3	$	185.7


Current liabilities	$	229.1	$	38.9
Non-current liabilities		—		—

Total liabilities		229.1		38.9
Total AECOM equity		116.6		106.8
Noncontrolling interests		74.6		40.0

Total owners' equity		191.2		146.8

Total liabilities and owners' equity	$	420.3	$	185.7

Summary of unaudited financial information of the unconsolidated joint ventures

	September 30, 2014		September 30, 2013
	(in millions)
Current assets	$	539.6	$	525.5
Non-current assets		273.7		98.7

Total assets	$	813.3	$	624.2


Current liabilities	$	397.9	$	384.1
Non-current liabilities		91.0		17.5

Total liabilities		488.9		401.6
Joint venturers' equity		324.4		222.6

Total liabilities and joint venturers' equity	$	813.3	$	624.2


AECOM's investment in joint ventures	$	142.9	$	106.4

Summary of AECOM's equity in earnings of unconsolidated joint ventures

	Fiscal Year Ended
	September 30, 2014		September 30, 2013		September 30, 2012
	(in millions)
Pass through joint ventures	$	10.2	$	6.4	$	5.2
Other joint ventures		47.7		17.9		43.4

Total	$	57.9	$	24.3	$	48.6

Pension Plans (Tables)

12 Months Ended

Sep. 30, 2014

Pension Plans

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

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Change in benefit obligation:
Benefit obligation at beginning of year	$	180.3		$	622.1		$	192.9		$	574.0		$	171.0		$	504.3
Service cost		—			0.7			—			0.9			—			1.1
Participant contributions		0.4			0.2			0.4			0.3			0.6			0.3
Interest cost		7.8			27.9			6.6			23.8			7.7			25.6
Benefits paid		(12.8	)		(23.3	)		(11.0	)		(18.8	)		(10.0	)		(25.7	)
Actuarial (gain) loss		23.2			62.3			(8.6	)		49.0			23.6			50.3
Plan settlements		—			(2.0	)		—			(5.7	)		—			(2.4	)
Net transfer in/(out)/acquisitions		18.1			—			—			—			—			—
Foreign currency translation (gain) loss		—			(11.3	)		—			(1.4	)		—			20.5

Benefit obligation at end of year	$	217.0		$	676.6		$	180.3		$	622.1		$	192.9		$	574.0

Reconciliations of the changes in the fair value of assets

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	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	$	119.8		$	489.9		$	112.3		$	462.4		$	91.5		$	417.3
Actual return on plan assets		14.2			60.4			11.3			37.4			17.0			39.0
Employer contributions		4.9			16.4			6.8			16.2			13.2			17.2
Participant contributions		0.4			0.2			0.4			0.3			0.6			0.3
Benefits paid		(12.8	)		(23.3	)		(11.0	)		(18.8	)		(10.0	)		(25.7	)
Plan settlements		—			(2.0	)		—			(5.7	)		—			(2.4	)
Net transfer in/(out)/acquisitions		13.2			—			—			—			—			—
Foreign currency translation (loss) gain		—			(9.0	)		—			(1.9	)		—			16.7

Fair value of plan assets at end of year	$	139.7		$	532.6		$	119.8		$	489.9		$	112.3		$	462.4

Reconciliations of the funded status

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Reconciliation of funded status:
Funded status at end of year	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)	$	(80.6	)	$	(111.6	)
Contribution made after measurement date		N/A			N/A			N/A			N/A			N/A			N/A

Net amount recognized at end of year	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)	$	(80.6	)	$	(111.6	)

Amounts recognized in the consolidated balance sheets

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	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	$	—		$	1.1		$	—		$	0.6		$	—		$	—
Accrued expenses and other current liabilities		(1.7	)		—			(1.4	)		—			(1.7	)		—
Other long-term liabilities		(75.6	)		(145.1	)		(59.1	)		(132.8	)		(78.9	)		(111.6	)

Net amount recognized in the balance sheet	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)	$	(80.6	)	$	(111.6	)

Reconciliation of amounts in the consolidated statements of stockholders' equity

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	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	$	—		$	5.8		$	—		$	6.0		$	—		$	6.2
Net (loss)		(113.0	)		(190.1	)		(99.4	)		(170.7	)		(115.1	)		(143.2	)

Total recognized in accumulated other comprehensive (loss)	$	(113.0	)	$	(184.3	)	$	(99.4	)	$	(164.7	)	$	(115.1	)	$	(137.0	)

Components of net periodic cost for the Company's pension and post-retirement plans

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	—		$	0.7		$	—		$	1.0		$	—		$	1.1
Interest cost on projected benefit obligation		7.8			27.9			6.6			23.8			7.7			25.6
Expected return on plan assets		(8.6	)		(26.1	)		(8.5	)		(22.7	)		(8.4	)		(25.3	)
Amortization of prior service costs		—			(0.2	)		—			(0.2	)		—			(0.2	)
Amortization of net loss		4.0			4.9			4.3			4.0			3.1			2.3
Settlement loss recognized		—			0.4			—			2.6			—			0.5

Net periodic (benefit) cost	$	3.2		$	7.6		$	2.4		$	8.5		$	2.4		$	4.0

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

Amounts included in accumulated other comprehensive loss as of September 30, 2014 that are expected to be recognized as components of net periodic benefit cost during fiscal 2015 are (in millions):

	U.S.			Int'l
Amortization of prior service cost	$	—		$	0.2
Amortization of net actuarial losses		(4.3	)		(6.2	)

Total	$	(4.3	)	$	(6.0	)

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

	Fiscal Year Ended
	September 30, 2014				September 30, 2013				September 30, 2012
	U.S.		Int'l		U.S.		Int'l		U.S.		Int'l
	(in millions)
Projected benefit obligation	$	217.0	$	658.5	$	180.3	$	601.7	$	192.9	$	574.0
Accumulated benefit obligation		217.0		656.3		180.3		599.8		192.9		570.6
Fair value of plan assets		139.7		513.4		119.8		469.0		112.3		462.4

Schedule of expected future benefit payments

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

Year Ending September 30,	U.S.		Int'l
2015	$	12.2	$	26.5
2016		14.9		21.9
2017		13.4		26.3
2018		12.9		29.1
2019		13.4		25.8
2020 - 2024		68.3		153.3

Total	$	135.1	$	282.9

Schedule of underlying assumptions for the pension plans

	Fiscal Year Ended
	September 30, 2014						September 30, 2013						September 30, 2012
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Weighted-average assumptions to determine benefit obligation:
Discount rate		4.00	%		3.94	%		4.40	%		4.44	%		3.50	%		4.39	%
Salary increase rate		N/A			2.38	%		N/A			2.58	%		N/A			2.36	%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate		4.40	%		4.44	%		3.50	%		4.39	%		4.65	%		5.12	%
Salary increase rate		N/A			2.58	%		N/A			2.36	%		N/A			2.65	%
Expected long-term rate of return on plan assets		7.50	%		5.40	%		7.50	%		5.11	%		7.50	%		5.65	%

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						2014						2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Asset Category
Equities		45	%		1	%		58	%		28	%		49	%		28	%
Debt		42			47			31			33			34			37
Cash		3			1			1			3			1			4
Property and other		10			51			10			36			16			31

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, 2014
	Total Carrying Value as of September 30, 2014		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in millions)
Cash and cash equivalents	$	7.9	$	3.4	$	4.5	$	—
Investment funds
Diversified funds		159.3		—		159.3		—
Equity funds		220.3		—		220.3		—
Fixed income funds		219.3		—		219.3		—
Hedge funds		27.9		—		14.2		13.7
Assets held by insurance company		37.6		—		37.6		—

Total	$	672.3	$	3.4	$	655.2	$	13.7

			Fair Value Measurement as of September 30, 2013
	Total Carrying Value as of September 30, 2013		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in millions)
Cash and cash equivalents	$	11.0	$	11.0	$	—	$	—
Investment funds
Diversified funds		108.6		—		108.6		—
Equity funds		192.4		—		192.4		—
Fixed income funds		220.6		—		220.6		—
Hedge funds		25.0		—		12.4		12.6
Assets held by insurance company		46.1		—		46.1		—
Real estate		6.0		—		6.0		—

Total	$	609.7	$	11.0	$	586.1	$	12.6

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

	September 30, 2013 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, 2014 Ending balance
	(in millions)
Investment funds
Hedge funds	$	12.6	$	1.1	$	—	$	—	$	—	$	—	$	13.7

Total	$	12.6	$	1.1	$	—	$	—	$	—	$	—	$	13.7

	September 30, 2012 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, 2013 Ending balance
	(in millions)
Investment funds
Hedge funds	$	10.6	$	2.0	$	—	$	—	$	—	$	—	$	12.6

Total	$	10.6	$	2.0	$	—	$	—	$	—	$	—	$	12.6

Debt (Tables)

12 Months Ended

Sep. 30, 2014

Debt

Schedule of debt

	September 30, 2014			September 30, 2013
	(in millions)
Unsecured term credit agreement	$	712.5		$	750.0
Unsecured senior notes		263.9			260.2
Unsecured revolving credit facility		—			114.7
Other debt		27.6			48.4

Total debt		1,004.0			1,173.3
Less: Current portion of debt and short-term borrowings		(64.4	)		(84.3	)

Long-term debt, less current portion	$	939.6		$	1,089.0

Schedule of maturities of debt

The following table presents, in millions, scheduled maturities of our debt as of September 30, 2014:

Fiscal Year
2015	$	64.4
2016		38.0
2017		37.7
2018		600.0
2019		—
Thereafter		263.9

Total	$	1,004.0

Derivative Financial Instruments (Tables)

12 Months Ended

Sep. 30, 2014

Derivative Financial Instruments

Notional principle, fixed rates and related expiration dates of outstanding interest rate swap agreements

September 30, 2014
Notional Amount (in millions)		Fixed Rate			Expiration Date
$	300.0		1.63	%	June 2018
	250.0		0.95	%	September 2015
	200.0		0.68	%	December 2014

September 30, 2013
Notional Amount (in millions)		Fixed Rate			Expiration Date
$	250.0		0.95	%	September 2015
	200.0		0.68	%	December 2014
	150.0		0.55	%	December 2013

Fair values of outstanding derivative instruments

The fair values of our outstanding derivative instruments were as follows (in millions):

		Fair Value of Derivative Instruments as of
	Balance Sheet Location	Sep 30, 2014		Sep 30, 2013
Derivative assets
Derivatives designated as hedging instruments:
Foreign currency options	Prepaid expenses and other current assets	$	—	$	0.1
Interest rate swap agreements	Other non-current asset		1.7		—
Derivatives not designated as hedging instruments:
Foreign currency forward contracts	Prepaid expenses and other current assets		3.1		1.6

Total		$	4.8	$	1.7


Derivative liabilities
Derivatives designated as hedging instruments:
Interest rate swap agreements	Accrued expenses and other current liabilities	$	4.8	$	2.6
Interest rate swap agreements	Other long-term liabilities		—		1.1
Derivatives not designated as hedging instruments:
Foreign currency forward contracts	Accrued expenses and other current liabilities		3.7		1.5

Total		$	8.5	$	5.2

Summary of effect of derivative instruments in cash flow hedging relationships on income and other comprehensive income

The effect of derivative instruments in cash flow hedging relationships on income and other comprehensive income is summarized below (in millions):

	Increase in Losses Recognized in Accumulated Other Comprehensive Loss on Derivatives Before Tax Effect (Effective Portion) Year Ended September 30,
	2014			2013			2012
Derivatives in cash flow hedging relationship:
Interest rate swap agreements	$	(2.4	)	$	(0.5	)	$	(8.4	)

		Losses Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion) Year Ended September 30,
	Location	2014			2013			2012
Derivatives in cash flow hedging relationship:
Interest rate swap agreements	Interest expense	$	(2.9	)	$	(3.1	)	$	(2.2	)
Foreign currency options	Cost of revenue		(0.1	)		—			—

		Losses Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)(1) Year Ended September 30,
	Location	2014		2013			2012
Derivatives in cash flow hedging relationship:
Foreign currency options	Cost of revenue	$	—	$	(0.1	)	$	(0.1	)

(1)	Losses related to the ineffective portion of the hedges were not material in all periods presented.

Summary of effect of derivative instruments not designated as hedging instruments on income

The effect of derivative instruments not designated as hedging instruments on income is summarized below (in millions):

		Gains / (Losses) Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)(1) Year Ended September 30,
	Location	2014			2013			2012
Derivatives not designated as hedging instruments:
Foreign currency forward contracts	General and administrative expenses	$	(0.1	)	$	(4.7	)	$	4.2
Foreign currency forward contracts	Cost of revenue		—			—			0.1
Option contracts	Cost of revenue		—			(0.3	)		(0.1	)

		$	(0.1	)	$	(5.0	)	$	4.2

(1)	Losses related to the ineffective portion of the hedges were not material in all periods presented.

Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2014

Fair Value Measurements

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

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, 2014		Quoted Prices in Active Markets for Similar Assets (Level 2)
Interest rate swap agreements	$	1.7	$	1.7
Foreign currency forward contracts		3.1		3.1

Total assets	$	4.8	$	4.8


Interest rate swap agreements	$	4.8	$	4.8
Foreign currency forward contracts		3.7		3.7

Total liabilities	$	8.5	$	8.5

	September 30, 2013		Quoted Prices in Active Markets for Similar Assets (Level 2)
Foreign currency options	$	0.1	$	0.1
Foreign currency forward contracts		1.6		1.6

Total assets	$	1.7	$	1.7


Interest rate swap agreements	$	3.7	$	3.7
Foreign currency forward contracts		1.5		1.5

Total liabilities	$	5.2	$	5.2

Leases (Tables)

12 Months Ended

Sep. 30, 2014

Leases

Schedule of amounts payable under non-cancelable operating lease commitments

The following table presents, in millions, amounts payable under non-cancelable operating lease commitments during the following fiscal years:

Year Ending September 30,
2015	$	181.4
2016		154.8
2017		126.4
2018		102.6
2019		86.1
Thereafter		234.7

Total	$	886.0

Other Financial Information (Tables)

12 Months Ended

Sep. 30, 2014

Other Financial Information

Schedule of accrued expenses and other current liabilities

	Fiscal Year Ended
	September 30, 2014		September 30, 2013
	(in millions)
Accrued salaries and benefits	$	400.6	$	410.6
Accrued contract costs		446.4		404.2
Other accrued expenses		117.6		100.5

	$	964.6	$	915.3

Schedule of other long-term liabilities

	Fiscal Year Ended
	September 30, 2014		September 30, 2013
	(in millions)
Pension liabilities (Note 8)	$	221.3	$	192.7
Reserve for uncertain tax positions (Note 18)		52.6		60.2
Other		181.7		196.0

	$	455.6	$	448.9

Reclassifications out of Accumulated Other Comprehensive Losses (Tables)

12 Months Ended

Sep. 30, 2014

Reclassifications out of Accumulated Other Comprehensive Loss

Schedule of accumulated balances and reporting period activities related to reclassifications out of accumulated other comprehensive loss

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2011	$	(136.5	)	$	(51.1	)	$	—		$	(187.6	)
Other comprehensive income before reclassification		(44.7	)		53.8			(5.0	)		4.1
Amounts reclassified from accumulated other comprehensive loss:
Actuarial losses, net of tax		3.0			—			—			3.0
Cash flow hedge losses, net of tax		—			—			1.3			1.3

Balances at September 30, 2012	$	(178.2	)	$	2.7		$	(3.7	)	$	(179.2	)

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2012	$	(178.2	)	$	2.7		$	(3.7	)	$	(179.2	)
Other comprehensive income before reclassification		(19.9	)		(69.1	)		(0.2	)		(89.2	)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial losses, net of tax		5.3			—			—			5.3
Cash flow hedge losses, net of tax		—			—			1.8			1.8

Balances at September 30, 2013	$	(192.8	)	$	(66.4	)	$	(2.1	)	$	(261.3	)

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2013	$	(192.8	)	$	(66.4	)	$	(2.1	)	$	(261.3	)
Other comprehensive income before reclassification		(30.3	)		(71.4	)		(1.4	)		(103.1	)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial losses, net of tax		6.1			—			—			6.1
Cash flow hedge losses, net of tax		—			—			1.7			1.7

Balances at September 30, 2014	$	(217.0	)	$	(137.8	)	$	(1.8	)	$	(356.6	)

Schedule of amounts reclassified from accumulated other comprehensive loss

	Year Ended September 30, 2014			Year Ended September 30, 2013			Year Ended September 30, 2012
Cash flow hedges(1)	$	2.9		$	3.0		$	2.2
Taxes		(1.2	)		(1.2	)		(0.9	)

Cash flow hedges, net of tax	$	1.7		$	1.8		$	1.3


Actuarial losses(2)	$	8.7		$	8.0		$	4.7
Taxes		(2.6	)		(2.7	)		(1.7	)

Actuarial losses, net of tax	$	6.1		$	5.3		$	3.0

(1)	This accumulated other comprehensive component is reclassified in Interest expense in our Consolidated Statements of Income. See Note 10, Derivative Financial Instruments, for more information.
(2)	This accumulated other comprehensive component is reclassified in Cost of revenue and General and administrative expenses in our Consolidated Statements of Income. See Note 8, Pension Benefit Obligations, for more information.

Stock Plans (Tables)

12 Months Ended

Sep. 30, 2014

Stock Plans

Schedule of stock option activity

	Number of Options (in millions)			Weighted Average Exercise Price
Balance, September 30, 2011		2.9		$	21.38
Granted		—			—
Exercised		(0.4	)		11.40
Cancelled		—			26.23

Balance, September 30, 2012		2.5			22.81


Granted		—			—
Exercised		(0.8	)		18.31
Cancelled		(0.1	)		26.83

Balance, September 30, 2013		1.6			24.73


Granted		0.6			31.62
Exercised		(0.5	)		23.64
Cancelled		(0.1	)		26.87

Balance, September 30, 2014		1.6			27.69


Exercisable as of September 30, 2012		2.1		$	22.07


Exercisable as of September 30, 2013		1.4			24.51


Exercisable as of September 30, 2014		0.9			25.16

Summary of information concerning outstanding and exercisable options

	Options Outstanding								Options Exercisable
	Number Outstanding as of September 30, 2014 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price		Aggregate Intrinsic Value (in millions)		Number Exercisable as of September 30, 2014 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
Range of Exercise Prices
$21.01 - $23.94		0.4		1.18	$	23.46	$	4.1		0.4		1.18	$	23.46
24.45 - 28.67		0.5		2.06		26.24		3.6		0.5		2.06		26.24
30.96 - 34.00		0.7		9.17		31.65		0.8		—		0.66		32.53

		1.6		4.69		27.69	$	8.5		0.9		1.65		25.16

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Taxes

Schedule of income tax expense (benefit) on continuing operations

	Fiscal Year Ended
	September 30, 2014			September 30, 2013			September 30, 2012
	(in millions)
Current:
Federal	$	5.3		$	30.3		$	29.3
State		3.3			9.9			2.1
Foreign		46.3			59.7			63.3

Total current income tax expense		54.9			99.9			94.7

Deferred:
Federal		27.7			5.8			(19.2	)
State		5.6			(10.6	)		0.6
Foreign		(6.2	)		(2.5	)		(1.7	)

Total deferred income tax expense (benefit)		27.1			(7.3	)		(20.3	)

Total income tax expense	$	82.0		$	92.6		$	74.4

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, 2014						September 30, 2013						September 30, 2012
	Amount			%			Amount			%			Amount			%
	(in millions)
Tax at federal statutory rate	$	110.2			35.0	%	$	117.5			35.0	%	$	6.1			35.0	%
State income tax, net of federal benefit		5.0			1.6			2.5			0.7			1.1			6.3
U.S. income tax credits and incentives		(3.5	)		(1.1	)		(10.8	)		(3.2	)		(2.9	)		(16.6	)
Foreign tax rate differential		(22.5	)		(7.2	)		(9.9	)		(2.9	)		(25.4	)		(145.1	)
Foreign Research and Experimentation credits		(3.6	)		(1.1	)		(3.9	)		(1.1	)		(5.8	)		(33.3	)
Goodwill impairment		—			—			—			—			101.1			578.3
Change in uncertain tax positions		(4.5	)		(1.4	)		(7.3	)		(2.2	)		(4.1	)		(23.4	)
Valuation allowance		6.3			2.0			1.6			0.5			0.5			2.7
Domestic production activities deduction		(11.7	)		(3.7	)		(2.6	)		(0.8	)		(1.2	)		(6.8	)
Nondeductible transaction costs		2.8			0.9			—			—			1.3			7.6
Other items, net		3.5			1.1			5.5			1.6			3.7			21.0

Total income tax expense	$	82.0			26.1	%	$	92.6			27.6	%	$	74.4			425.7	%

Schedule of deferred tax assets (liabilities)

	Fiscal Year Ended
	September 30, 2014			September 30, 2013
	(in millions)
Deferred tax assets:
Compensation and benefit accruals not currently deductible	$	65.5		$	74.7
Net operating loss carry forwards		69.3			58.1
Self insurance reserves		48.8			54.7
Research and Experimentation and other tax credits		34.2			38.3
Pension liability		59.4			58.5
Accrued liabilities		63.7			56.1
Investments in joint ventures/non-controlled subsidiaries		20.7			13.9
State taxes		1.5			0.9
Other		4.0			4.2

Total deferred tax assets		367.1			359.4

Deferred tax liabilities:
Unearned revenue		(122.9	)		(139.3	)
Depreciation and amortization		(59.2	)		(20.1	)
Acquired intangible assets		(14.8	)		(15.8	)

Total deferred tax liabilities		(196.9	)		(175.2	)

Valuation allowance		(27.1	)		(20.8	)

Net deferred tax assets	$	143.1		$	163.4

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

	Fiscal Year Ended
	September 30, 2014			September 30, 2013
	(in millions)
Balance at the beginning of the year	$	53.7		$	55.8
Gross increase in prior years' tax positions		3.3			7.2
Gross decrease in prior years' tax positions		(7.6	)		(5.6	)
Decrease due to settlement with tax authorities		(2.0	)		(1.6	)
Gross increase in current period's tax positions		2.2			3.8
Lapse of statute of limitations		(2.1	)		(5.9	)

Balance at the end of the year	$	47.5		$	53.7

Earnings Per Share (Tables)

12 Months Ended

Sep. 30, 2014

Earnings Per Share

Reconciliation of the denominators for basic and diluted EPS

	Fiscal Year Ended
	September 30, 2014		September 30, 2013		September 30, 2012
	(in millions)
Denominator for basic earnings per share		97.2		100.6		111.9
Potential common shares		1.5		1.3		—

Denominator for diluted earnings per share		98.7		101.9		111.9

Reportable Segments and Geographic Information (Tables)

12 Months Ended

Sep. 30, 2014

Reportable Segments and Geographic Information

Summarized financial information concerning the Company's reportable segments

Reportable Segments:	Design and Consulting Services			Construction Services			Management Services			Corporate			Total
Fiscal Year Ended September 30, 2014:
Revenue	$	5,443.1		$	2,004.3		$	909.4		$	—		$	8,356.8
Cost of revenue	5,112.8			1,975.0			865.8			—			7,953.6
Gross profit	330.3			29.3			43.6			—			403.2
Equity in earnings of joint ventures	35.5			6.0			16.4			—			57.9
General and administrative expenses	—			—			—			(80.9		)	(80.9		)
Acquisition and integration expenses	—			—			—			(27.3		)	(27.3		)
Operating income (loss)	365.8			35.3			60.0			(108.2		)	352.9
Segment assets	4,064.5			1,256.4			437.5			365.0			6,123.4
Gross profit as a % of revenue	6.1		%	1.5		%	4.8		%				4.8		%

Fiscal Year Ended September 30, 2013:
Revenue	$	5,556.1		$	1,552.1		$	1,045.3		—			$	8,153.5
Cost of revenue	5,174.4			1,527.9			1,001.2						7,703.5
Gross profit	381.7			24.2			44.1			—			450.0
Equity in earnings of joint ventures	8.3			4.0			12.0			—			24.3
General and administrative expenses	—			—			—			(97.3		)	(97.3		)
Operating income (loss)	390.0			28.2			56.1			(97.3		)	377.0
Segment assets	1,945.9			1,183.4			2,296.2			240.1			5,665.6
Gross profit as a % of revenue	6.9		%	1.6		%	4.2		%				5.5		%

Fiscal Year Ended September 30, 2012:
Revenue	$	5,773.6		$	1,391.6		$	1,053.0		—			$	8,218.2
Cost of revenue	5,374.8			1,370.2			1,051.3						7,796.3
Gross profit	398.8			21.4			1.7			—			421.9
Equity in earnings of joint ventures	10.9			5.8			31.9			—			48.6
General and administrative expenses	—			—			—			(80.9		)	(80.9		)
Goodwill impairment	(155.0		)	—			(181.0		)	—			(336.0		)
Operating income (loss)	254.7			27.2			(147.4		)	(80.9		)	53.6
Gross profit as a % of revenue	6.9		%	1.5		%	0.2		%				5.1		%

Schedule of geographic information

	Fiscal Year Ended
	September 30, 2014				September 30, 2013				September 30, 2012
	Revenue		Long-Lived Assets		Revenue		Long-Lived Assets		Revenue		Long-Lived Assets
	(in millions)
United States	$	4,933.7		1,603.7	$	4,829.6		1,477.3	$	4,756.0		1,496.8
Asia Pacific		1,338.2		340.5		1,507.2		361.0		1,715.1		374.9
Canada		561.1		146.7		712.0		168.4		708.8		189.2
Europe		788.2		270.8		599.4		267.2		608.2		243.6
Other foreign countries		735.6		209.5		505.3		116.6		430.1		85.8

Total	$	8,356.8		2,571.2	$	8,153.5		2,390.5	$	8,218.2		2,390.3

Quarterly Financial Information-Unaudited (Tables)

12 Months Ended

Sep. 30, 2014

Quarterly Financial Information-Unaudited

Schedule of unaudited quarterly data

Fiscal Year 2014:	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per share data)
Revenue	$	1,953.9		$	1,872.2		$	1,968.2		$	2,562.5
Cost of revenue	1,875.7			1,784.8			1,859.7			2,433.4

Gross profit	78.2			87.4			108.5			129.1
Equity in earnings of joint ventures	36.1			7.4			6.0			8.4
General and administrative expenses	(23.9		)	(26.4		)	(15.1		)	(15.5		)
Acquisition and integration expenses	—			—			(7.8		)	(19.5		)

Income from operations	90.4			68.4			91.6			102.5
Other income (expenses)	—			(0.2		)	1.0			1.9
Interest expense	(10.4		)	(10.5		)	(9.8		)	(10.1		)

Income before income tax expense	80.0			57.7			82.8			94.3
Income tax expense	23.5			15.2			13.7			29.6

Net income	56.5			42.5			69.1			64.7
Noncontrolling interest in income of consolidated subsidiaries, net of tax	(0.1		)	(2.3		)	0.1			(0.6		)

Net income attributable to AECOM	$	56.4		$	40.2		$	69.2		$	64.1

Net income attributable to AECOM per share:
Basic	$	0.59		$	0.41		$	0.71		$	0.65
Diluted	$	0.58		$	0.41		$	0.70		$	0.64

Weighted average common shares outstanding:
Basic	96.3			97.0			97.5			98.1
Diluted	97.6			98.3			99.0			99.7

Fiscal Year 2013:	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per share data)
Revenue	$	2,017.3		$	1,989.6		$	2,067.5		$	2,079.1
Cost of revenue	1,939.2			1,889.7			1,935.7			1,938.9

Gross profit	78.1			99.9			131.8			140.2
Equity in earnings of joint ventures	5.9			7.9			4.1			6.4
General and administrative expenses	(22.1		)	(27.3		)	(24.0		)	(23.9		)

Income from operations	61.9			80.5			111.9			122.7
Other income	0.7			0.1			1.2			1.5
Interest expense	(10.9		)	(11.9		)	(11.7		)	(10.2		)

Income before income tax expense	51.7			68.7			101.4			114.0
Income tax expense	12.7			14.0			30.1			35.8

Net income	39.0			54.7			71.3			78.2
Noncontrolling interest in income of consolidated subsidiaries, net of tax	(0.9		)	(0.9		)	(0.5		)	(1.7		)

Net income attributable to AECOM	$	38.1		$	53.8		$	70.8		$	76.5

Net income attributable to AECOM per share:
Basic	$	0.36		$	0.54		$	0.71		$	0.78
Diluted	$	0.36		$	0.53		$	0.70		$	0.77

Weighted average common shares outstanding:
Basic	104.8			100.4			99.3			98.0
Diluted	105.5			101.8			100.8			99.7

Condensed Consolidated Financial Statements (Tables)

12 Months Ended

Sep. 30, 2014

Condensed Consolidating Financial Information

Condensed Consolidating Balance Sheets

Condensed Consolidating Balance Sheets
(in millions)

September 30, 2014

	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
ASSETS
CURRENT ASSETS:
Total cash and cash equivalents	$	33.4	$	85.8	$	455.0	$	—		$	574.2
Accounts receivable—net	—		907.4		1,747.6		—			2,655.0
Intercompany receivable	363.8		107.8		211.1		(682.7		)	—
Prepaid expenses and other current assets	19.7		20.5		137.3		—			177.5
Income taxes receivable	—		—		1.7		(0.2		)	1.5
Deferred tax assets—net	42.0		—		45.1		(61.2		)	25.9

TOTAL CURRENT ASSETS	458.9		1,121.5		2,597.8		(744.1		)	3,434.1
PROPERTY AND EQUIPMENT—NET	53.6		90.6		137.8		—			282.0
DEFERRED TAX ASSETS—NET	36.1		42.3		64.1		(24.5		)	118.0
INVESTMENTS IN CONSOLIDATED SUBS	3,001.3		440.8		—		(3,442.1		)	—
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	—		31.9		111.0		—			142.9
GOODWILL	—		1,011.8		925.5		—			1,937.3
INTANGIBLE ASSETS—NET	—		29.0		61.2		—			90.2
OTHER NON-CURRENT ASSETS	15.6		3.0		100.3		—			118.9

TOTAL ASSETS	$	3,565.5	$	2,770.9	$	3,997.7	$	(4,210.7	)	$	6,123.4

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Short-term debt	$	9.9	$	1.0	$	13.0	$	—		$	23.9
Accounts payable	26.3		405.1		615.8		—			1,047.2
Accrued expenses and other current liabilities	136.2		265.8		562.8		(0.2		)	964.6
Intercompany payables and notes	157.7		460.0		73.1		(690.8		)	—
Billings in excess of costs on uncompleted contracts	—		87.0		292.6		—			379.6
Deferred tax liability — net	—		61.2		—		(61.2		)	—
Current portion of long-term debt	37.5		—		3.0		—			40.5

TOTAL CURRENT LIABILITIES	367.6		1,280.1		1,560.3		(752.2		)	2,455.8
OTHER LONG-TERM LIABILITIES	80.5		48.0		327.0		—			455.5
DEFERRED TAX LIABILITY — NET	—		—		24.5		(24.5		)	—
LONG-TERM DEBT	938.9		—		0.7		—			939.6

TOTAL LIABILITIES	1,387.0		1,328.1		1,912.5		(776.7		)	3,850.9
TOTAL AECOM STOCKHOLDERS’ EQUITY	2,178.5		1,442.8		1,999.2		(3,434.0		)	2,186.5
Noncontrolling interests	—		—		86.0		—			86.0

TOTAL STOCKHOLDERS’ EQUITY	2,178.5		1,442.8		2,085.2		(3,434.0		)	2,272.5

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	3,565.5	$	2,770.9	$	3,997.7	$	(4,210.7	)	$	6,123.4

Condensed Consolidating Balance Sheets
(in millions)

September 30, 2013

	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
ASSETS
CURRENT ASSETS:
Total cash and cash equivalents	$	4.4	$	80.2	$	516.1	$	—		$	600.7
Accounts receivable—net	—		976.6		1,365.7		—			2,342.3
Intercompany receivable	321.1		142.0		258.4		(721.5		)	—
Prepaid expenses and other current assets	7.8		18.6		142.3		—			168.7
Deferred tax assets—net	51.5		—		34.3		(65.9		)	19.9

TOTAL CURRENT ASSETS	384.8		1,217.4		2,316.8		(787.4		)	3,131.6
PROPERTY AND EQUIPMENT—NET	42.3		96.4		132.0		—			270.7
DEFERRED TAX ASSETS—NET	29.1		44.1		70.3		—			143.5
INVESTMENTS IN CONSOLIDATED SUBS	3,136.8		521.8		—		(3,658.6		)	—
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	—		47.7		58.7		—			106.4
GOODWILL	—		1,011.8		800.0		—			1,811.8
INTANGIBLE ASSETS—NET	—		39.5		43.6		—			83.1
OTHER NON-CURRENT ASSETS	9.0		4.1		105.4		—			118.5

TOTAL ASSETS	$	3,602.0	$	2,982.8	$	3,526.8	$	(4,446.0	)	$	5,665.6

LIABILITIES AND STOCKHOLDERS’ EQUITY
CURRENT LIABILITIES:
Short-term debt	$	29.4	$	0.2	$	—	$	—		$	29.6
Accounts payable	11.3		394.5		319.6		—			725.4
Accrued expenses and other current liabilities	173.0		250.3		498.0		—			921.3
Intercompany payables and notes	192.6		400.9		140.0		(733.5		)	—
Billings in excess of costs on uncompleted contracts	—		89.3		233.2		—			322.5
Deferred tax liability - net	—		65.9		—		(65.9		)	—
Current portion of long-term debt	37.5		15.8		1.4		—			54.7

TOTAL CURRENT LIABILITIES	443.8		1,216.9		1,192.2		(799.4		)	2,053.5
OTHER LONG-TERM LIABILITIES	61.4		52.8		334.7		—			448.9
LONG-TERM DEBT	1,087.4		—		1.7		—			1,089.1

TOTAL LIABILITIES	1,592.6		1,269.7		1,528.6		(799.4		)	3,591.5
TOTAL AECOM STOCKHOLDERS’ EQUITY	2,009.4		1,713.1		1,945.5		(3,646.6		)	2,021.4
Noncontrolling interests	—		—		52.7		—			52.7

TOTAL STOCKHOLDERS’ EQUITY	2,009.4		1,713.1		1,998.2		(3,646.6		)	2,074.1

TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$	3,602.0	$	2,982.8	$	3,526.8	$	(4,446.0	)	$	5,665.6

Condensed Consolidating Statements of Income

Condensed Consolidating Statements of Income
(in millions)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	3,609.4		$	4,781.9		$	(34.5	)	$	8,356.8
Cost of revenue	—			3,451.6			4,536.5			(34.5		)	7,953.6

Gross profit	—			157.8			245.4			—			403.2
Equity in earnings from subsidiaries	346.7			40.9			—			(387.6		)	—
Equity in earnings of joint ventures	—			15.0			42.9			—			57.9
General and administrative expenses	(80.9		)	—			—			—			(80.9		)
Acquisition and integration expenses	(27.3		)	—			—			—			(27.3		)

Income from operations	238.5			213.7			288.3			(387.6		)	352.9
Other income	0.5			0.9			2.0			(0.7		)	2.7
Interest expense	(37.7		)	(0.7		)	(3.1		)	0.7			(40.8		)

Income before income tax expense	201.3			213.9			287.2			(387.6		)	314.8
Income tax (benefit) expense	(28.6		)	34.3			69.5			6.8			82.0

Net income	229.9			179.6			217.7			(394.4		)	232.8
Noncontrolling interests in income of consolidated subsidiaries, net of tax	—			—			(2.9		)	—			(2.9		)

Net income attributable to AECOM	$	229.9		$	179.6		$	214.8		$	(394.4	)	$	229.9

	For the Fiscal Year Ended September 30, 2013
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	3,784.1		$	4,410.5		$	(41.1	)	$	8,153.5
Cost of revenue	—			3,617.5			4,127.1			(41.1		)	7,703.5

Gross profit	—			166.6			283.4			—			450.0
Equity in earnings from subsidiaries	334.3			51.1			—			(385.4		)	—
Equity in earnings of joint ventures	—			12.7			11.6			—			24.3
General and administrative expenses	(97.3		)	—			—			—			(97.3		)

Income from operations	237.0			230.4			295.0			(385.4		)	377.0
Other income	1.4			—			2.4			(0.3		)	3.5
Interest expense	(43.2		)	(0.1		)	(1.7		)	0.3			(44.7		)

Income before income tax expense	195.2			230.3			295.7			(385.4		)	335.8
Income tax (benefit) expense	(44.1		)	51.5			78.4			6.8			92.6

Net income	239.3			178.8			217.3			(392.2		)	243.2
Noncontrolling interests in income of consolidated subsidiaries, net of tax	—			—			(4.0		)	—			(4.0		)

Net income attributable to AECOM	$	239.3		$	178.8		$	213.3		$	(392.2	)	$	239.2

Condensed Consolidating Statements of Income
(in millions)

	For the Fiscal Year Ended September 30, 2012
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	3,959.4		$	4,310.0		$	(51.2	)	$	8,218.2
Cost of revenue	—			3,850.8			3,996.7			(51.2		)	7,796.3

Gross profit	—			108.6			313.3			—			421.9
Equity in earnings from subsidiaries	42.4			57.6			—			(100.0		)	—
Equity in earnings of joint ventures	—			32.5			16.1			—			48.6
General and administrative expenses	(80.9		)	—			—			—			(80.9		)
Goodwill impairment	—			(181.0		)	(155.0		)	—			(336.0		)

(Loss) income from operations	(38.5		)	17.7			174.4			(100.0		)	53.6
Other income	2.0			0.8			9.7			(1.9		)	10.6
Interest expense	(44.4		)	(0.4		)	(3.8		)	1.9			(46.7		)

(Loss) income before income tax expense	(80.9		)	18.1			180.3			(100.0		)	17.5
Income tax (benefit) expense	(22.4		)	4.9			82.2			9.7			74.4

Net (loss) income	(58.5		)	13.2			98.1			(109.7		)	(56.9		)
Noncontrolling interests in income of consolidated subsidiaries, net of tax	—			—			(1.7		)	—			(1.7		)

Net (loss) income attributable to AECOM	$	(58.5	)	$	13.2		$	96.4		$	(109.7	)	$	(58.6	)

Consolidating Statements of Comprehensive Income (Loss)

Consolidating Statements of Comprehensive Income (Loss)
(in millions)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Total
Net income	$	229.9		$	179.6	$	217.7		$	(394.4	)	$	232.8
Other comprehensive income (loss), net of tax:
Net unrealized gain on derivatives, net of tax	0.3			—		—			—			0.3
Foreign currency translation adjustments	—			—		(72.7		)	—			(72.7		)
Pension adjustments, net of tax	(9.9		)	—		(14.3		)	—			(24.2		)

Other comprehensive loss, net of tax	(9.6		)	—		(87.0		)	—			(96.6		)

Comprehensive income, net of tax	220.3			179.6		130.7			(394.4		)	136.2
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax	—			—		(1.6		)	—			(1.6		)

Comprehensive income attributable to AECOM, net of tax	$	220.3		$	179.6	$	129.1		$	(394.4	)	$	134.6

	For the Fiscal Year Ended September 30, 2013
	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Total
Net income	$	239.3	$	178.8	$	217.3		$	(392.2	)	$	243.2
Other comprehensive income (loss), net of tax:
Net unrealized gain on derivatives, net of tax	1.6		—		—			—			1.6
Foreign currency translation adjustments	—		—		(70.5		)	—			(70.5		)
Pension adjustments, net of tax	19.1		—		(33.7		)	—			(14.6		)

Other comprehensive income (loss), net of tax	20.7		—		(104.2		)	—			(83.5		)

Comprehensive income, net of tax	260.0		178.8		113.1			(392.2		)	159.7
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax	—		—		(2.6		)	—			(2.6		)

Comprehensive income attributable to AECOM, net of tax	$	260.0	$	178.8	$	110.5		$	(392.2	)	$	157.1

Consolidating Statements of Comprehensive Income (Loss)
(in millions)

	For the Fiscal Year Ended September 30, 2012
	Parent			Guarantor Subsidiaries		Non- Guarantor Subsidiaries			Eliminations			Total
Net income (loss)	$	(58.5	)	$	13.2	$	98.1		$	(109.7	)	$	(56.9	)
Other comprehensive income (loss), net of tax:
Net unrealized loss on derivatives, net of tax	(3.7		)	—		—			—			(3.7		)
Foreign currency translation adjustments	—			—		53.9			—			53.9
Pension adjustments, net of tax	(9.8		)	—		(32.0		)	—			(41.8		)

Other comprehensive income (loss), net of tax	(13.5		)	—		21.9			—			8.4

Comprehensive income (loss), net of tax	(72.0		)	13.2		120.0			(109.7		)	(48.5		)
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax	—			—		(1.7		)	—			(1.7		)

Comprehensive income (loss) attributable to AECOM, net of tax	$	(72.0	)	$	13.2	$	118.3		$	(109.7	)	$	(50.2	)

Condensed Consolidating Statements of Cash Flows

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total

CASH FLOWS FROM OPERATING ACTIVITIES	$	(33.3	)	$	206.5		$	187.4		$	—		$	360.6
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	—			(55.0		)	1.9			—			(53.1		)
Cash acquired from consolidation of joint venture	—			—			19.0			—			19.0
Proceeds from disposal of businesses and property	—			—			3.6			—			3.6
Net investment in unconsolidated joint ventures	—			9.4			(61.6		)	—			(52.2		)
Sales (purchases) of investments	—			—			2.7			—			2.7
Payments for capital expenditures	(14.3		)	(17.8		)	(30.7		)	—			(62.8		)
Receipts from intercompany notes receivable	146.7			—			—			(146.7		)	—
Other intercompany investing activities	116.7			55.7			—			(172.4		)	—

Net cash provided by (used in) investing activities	249.1			(7.7		)	(65.1		)	(319.1		)	(142.8		)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	1,769.3			—			39.9			—			1,809.2
Repayments of borrowings under credit agreements	(1,918.6		)	(15.8		)	(42.0		)	—			(1,976.4		)
Cash paid for debt and equity issuance costs	(8.1		)	—			—			—			(8.1		)
Net change in overdrafts	(22.5		)	0.8			0.3			—			(21.4		)
Proceeds from issuance of common stock	13.9			—			—			—			13.9
Proceeds from exercise of stock options	13.4			—			—			—			13.4
Payments to repurchase common stock	(34.9		)	—			—			—			(34.9		)
Excess tax benefit from share-based payment	0.7			—			—			—			0.7
Net distributions to noncontrolling interests	—			—			(30.2		)	—			(30.2		)
Intercompany notes repayments	—			—			(146.7		)	146.7			—
Other intercompany financing activities	—			(178.2		)	5.8			172.4			—

Net cash used in financing activities	(186.8		)	(193.2		)	(172.9		)	319.1			(233.8		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			(10.5		)	—			(10.5		)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	29.0			5.6			(61.1		)	—			(26.5		)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	4.4			80.2			516.1			—			600.7

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	33.4		$	85.8		$	455.0		$	—		$	574.2

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2013
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total

CASH FLOWS FROM OPERATING ACTIVITIES	$	(25.8	)	$	134.0		$	300.4		$	—		$	408.6
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	—			—			(42.0		)	—			(42.0		)
Cash acquired from consolidation of joint venture	—			—			—			—			—
Proceeds from disposal of businesses and property	—			—			2.7			—			2.7
Net investment in unconsolidated joint ventures	—			2.6			(26.4		)	—			(23.8		)
Sales (purchases) of investments	—			—			(24.3		)	—			(24.3		)
Payments for capital expenditures	(9.8		)	(17.5		)	(24.8		)	—			(52.1		)
Receipts from intercompany notes receivable	116.2			—			—			(116.2		)	—
Other intercompany investing activities	120.9			48.7			—			(169.6		)	—

Net cash provided by (used in) investing activities	227.3			33.8			(114.8		)	(285.8		)	(139.5		)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	2,234.5			15.8			0.4			—			2,250.7
Repayments of borrowings under credit agreements	(2,145.7		)	(2.5		)	(7.1		)	—			(2,155.3		)
Cash paid for debt and equity issuance costs	(1.6		)	—			—			—			(1.6		)
Net change in overdrafts	29.4			(0.5		)	(0.6		)	—			28.3
Proceeds from issuance of common stock	14.0			—			—			—			14.0
Proceeds from exercise of stock options	14.4			—			—			—			14.4
Payments to repurchase common stock	(388.1		)	—			—			—			(388.1		)
Excess tax benefit from share-based payment	1.7			—			—			—			1.7
Net distributions to noncontrolling interests	—			—			(18.5		)	—			(18.5		)
Intercompany notes repayments	—			—			(116.2		)	116.2			—
Other intercompany financing activities	—			(147.8		)	(21.8		)	169.6			—

Net cash used in financing activities	(241.4		)	(135.0		)	(163.8		)	285.8			(254.4		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			(7.8		)	—			(7.8		)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(39.9		)	32.8			14.0			—			6.9
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	44.3			47.4			502.1			—			593.8

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	4.4		$	80.2		$	516.1		$	—		$	600.7

	For the Fiscal Year Ended September 30, 2012
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total

CASH FLOWS FROM OPERATING ACTIVITIES	$	(82.3	)	$	246.3		$	269.4		$	—		$	433.4
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	—			—			(12.6		)	—			(12.6		)
Cash acquired from consolidation of joint venture	—			—			—			—			—
Proceeds from disposal of businesses and property	—			2.6			—			—			2.6
Net investment in unconsolidated joint ventures	—			(0.7		)	(2.1		)	—			(2.8		)
Sales (purchases) of investments	2.0						(0.1		)	—			1.9
Payments for capital expenditures	(11.7		)	(20.3		)	(30.9		)	—			(62.9		)
Receipts from intercompany notes receivable	137.2			—			—			(137.2		)	—
Other intercompany investing activities	210.3			(5.7		)	—			(204.6		)	—

Net cash provided by (used in) investing activities	337.8			(24.1		)	(45.7		)	(341.8		)	(73.8		)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	1,435.2			2.5			8.7			—			1,446.4
Repayments of borrowings under credit agreements	(1,513.6		)	(11.7		)	(12.0		)	—			(1,537.3		)
Cash paid for debt and equity issuance costs	—			—			—			—			—
Net change in overdrafts	(5.2		)	(0.2		)	0.2			—			(5.2		)
Proceeds from issuance of common stock	13.8			—			—			—			13.8
Proceeds from exercise of stock options	4.5			—			—			—			4.5
Payments to repurchase common stock	(159.8		)	—			—			—			(159.8		)
Excess tax benefit from share-based payment	1.3			—			—			—			1.3
Net distributions to noncontrolling interests	—			—			(1.3		)	—			(1.3		)
Intercompany notes repayments	—			—			(137.2		)	137.2			—
Other intercompany financing activities	—			(210.3		)	5.7			204.6			—

Net cash used in financing activities	(223.8		)	(219.7		)	(135.9		)	341.8			(237.6		)

EFFECT OF EXCHANGE RATE CHANGES ON CASH	—			—			14.9			—			14.9
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	31.7			2.5			102.7			—			136.9
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	12.6			44.9			399.4			—			456.9

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	44.3		$	47.4		$	502.1		$	—		$	593.8

Significant Accounting Policies (Details) $ in Billions	12 Months Ended
Significant Accounting Policies (Details) $ in Billions	Sep. 30, 2014 USD ($) item	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2011
Fiscal Year
Fiscal year period		364 days	364 days	364 days
Revenue Recognition
Other direct costs \| $	$ 3.5	$ 3.2	$ 3.0
Cost-Plus Contracts
Number of major types of cost-plus contracts the Company enters into	2
Fixed Price Contracts
Number of types of fixed price contracts	2
Pension Plans
Amortization period of the difference between actual return and expected return	5 years
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, 2014
Minimum
Length of fiscal year	364 days
Property and Equipment
Estimated useful lives for equipment furniture and fixtures	3 years
Maximum
Length of fiscal year	371 days
Property and Equipment
Estimated useful lives for equipment furniture and fixtures	10 years

Stock Repurchase Program (Details) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2014 USD ($) $ / shares shares
Stock Repurchase Program
Authorized amount of stock repurchase	$ 1,000.0
Shares repurchased and retired under the agreement \| shares	27.4
Total cost of shares repurchased under the agreement	$ 660.1
Average price per share of stock repurchased under the agreement (in dollars per share) \| $ / shares	$ 24.10

Business Acquisitions, Goodwill and Intangible Assets (Details) $ in Millions	12 Months Ended
	Sep. 30, 2014 USD ($) item	Sep. 30, 2013 USD ($) item	Sep. 30, 2012 USD ($) item
Business Acquisition [Line Items]
Consideration paid in cash	$ 70.2	$ 62.1	$ 14.5
Consideration paid by issuing stock		14.3	$ 0.9
Senior notes assumed in acquisition as part of consideration	$ 18.3	$ 5.6
Number of business acquisitions \| item	2	2	1
Aggregate value of all consideration for acquisitions consummated	$ 88.5	$ 82.0	$ 15.4
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Cash and cash equivalents	17.1	20.1	1.9
Goodwill	72.7	72.6	10.5
Other current assets	256.2	41.5	7.8
Total identifiable intangible assets	11.9	9.4	1.5
Current liabilities	(274.1)	(54.9)	(8.8)
Net assets acquired	88.5	82.0	15.4
Other non-current assets	16.5	8.6	3.3
Tax-deductible goodwill	251.6	283.9
Noncurrent liabilities	$ (11.8)	$ (15.3)	$ (0.8)

Business Acquisitions, Goodwill and Intangible Assets (Details 2) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Consideration for acquisitions
Consideration paid in cash	$ 70.2	$ 62.1	$ 14.5
Senior notes assumed in acquisition as part of consideration	18.3	5.6
Equity issued		14.3	0.9
Total consideration	$ 88.5	82.0	15.4
Maximum period to determine final value of identifiable intangible assets	12 months
Acquired intangible assets	$ 11.9	9.4	1.5
Contractual Rights [Member]
Consideration for acquisitions
Acquired intangible assets	5.8	4.2	0.7
Backlog and customer relationship
Consideration for acquisitions
Acquired intangible assets	4.6	$ 5.2	$ 0.8
Trademark / tradename
Consideration for acquisitions
Acquired intangible assets	$ 1.5

Business Acquisitions, Goodwill and Intangible Assets (Details 2) $ in Thousands	12 Months Ended
	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($) item	Sep. 30, 2011 USD ($)
Goodwill
Number of reporting units \| item			2
Goodwill impairment			$ (336,000)
Goodwill Impairment, net of tax			317,200
Goodwill	$ 1,811,754	$ 1,811,754	1,775,400	$ 1,775,400
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	1,811,754		1,775,400
Post-Acquisition Adjustments	5,000
Foreign Exchange Impact	(31,300)	(36,200)
Acquired	151,800	72,600
Goodwill impairment			$ (336,000)
Goodwill at the end of the period	1,937,338	1,811,754		$ 1,775,400
EMEA [Member]
Goodwill
Market multiple of revenue			0.35	0.50
Carrying value before impairment			$ 345,500
Goodwill impairment			(155,000)
Carrying value after impairment			190,500
Changes in the carrying value of goodwill by reporting segment
Goodwill impairment			(155,000)
Unconsolidated Joint Ventures
Goodwill
Goodwill	79,100
Changes in the carrying value of goodwill by reporting segment
Goodwill at the end of the period	79,100
Design and Consulting Services
Goodwill
Goodwill impairment			(155,000)
Goodwill	1,414,100	1,414,100	1,377,700	$ 1,377,700
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	1,414,100		1,377,700
Post-Acquisition Adjustments	5,000
Foreign Exchange Impact	(31,300)	(36,200)
Acquired	91,400	72,600
Goodwill impairment			$ (155,000)
Goodwill at the end of the period	1,479,200	1,414,100		$ 1,377,700
Construction Services
Goodwill
Goodwill	216,500	216,500
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	216,500
Acquired	60,400
Goodwill at the end of the period	276,900	216,500
Management Services
Goodwill
Market multiple of revenue			0.35	0.50
Carrying value before impairment			$ 362,200
Goodwill impairment			(181,000)
Carrying value after impairment			181,200
Goodwill	181,200	181,200	181,200	$ 181,200
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	181,200		181,200
Goodwill impairment			$ (181,000)
Goodwill at the end of the period	$ 181,200	$ 181,200		$ 181,200

Business Acquisitions, Goodwill and Intangible Assets (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
2015	$ 26,500
2016	17,500
2017	13,200
2018	9,900
2019	9,000
Thereafter	14,100
Intangible Assets, Net	90,238	$ 83,149
Gross Amount	280,900	249,800
Accumulated Amortization	(190,700)	(166,700)
Intangible Assets, Net	90,238	83,149
Amortization expense	24,000	21,200
Contractual Rights [Member]
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
Intangible Assets, Net	12,600	5,500
Gross Amount	110,000	94,900
Accumulated Amortization	(97,400)	(89,400)
Intangible Assets, Net	$ 12,600	5,500
Contractual Rights [Member] \| Minimum
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
Amortization Period	1 year
Contractual Rights [Member] \| Maximum
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
Amortization Period	5 years
Backlog and customer relationship
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
Intangible Assets, Net	$ 76,200	77,600
Gross Amount	161,600	147,100
Accumulated Amortization	(85,400)	(69,500)
Intangible Assets, Net	$ 76,200	77,600
Amortization Period	10 years
Trademark / tradename
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
Intangible Assets, Net	$ 1,400
Gross Amount	9,300	7,800
Accumulated Amortization	(7,900)	$ (7,800)
Intangible Assets, Net	$ 1,400
Amortization Period	2 years

Accounts Receivable-Net (Details) - USD ($) $ in Thousands	12 Months Ended
Accounts Receivable-Net (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Accounts Receivable-Net
Billed	$ 1,248,400	$ 1,177,600
Unbilled	1,214,800	1,076,800
Contract retentions	263,900	174,300
Total accounts receivable-gross	2,727,100	2,428,700
Allowance for doubtful accounts	(72,100)	(86,400)
Total accounts receivable -net	$ 2,654,976	$ 2,342,262
Period in which unbilled receivables are expected to be billed and collected	12 months	12 months
Receivables Held-for-sale, Amount	$ 111,900	$ 100,200

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Property and equipment
Property and equipment, gross	$ 722,100	$ 663,100
Accumulated depreciation and amortization	(440,100)	(392,400)
Property and equipment, net	281,979	270,672
Depreciation expense	69,100	70,700	$ 77,100
Amortization of capitalized software costs	7,300	6,400	6,200
Unamortized capitalized software costs	$ 39,900	29,600	$ 24,100
Minimum
Property and equipment
Useful Lives	3 years
Maximum
Property and equipment
Useful Lives	10 years
Parent
Property and equipment
Property and equipment, net	$ 53,600	42,300
Land, Buildings and Improvements [Member]
Property and equipment
Property and equipment, gross	$ 11,500	4,400
Useful Lives	27 years
Leasehold Improvements [Member]
Property and equipment
Property and equipment, gross	$ 299,700	289,900
Leasehold Improvements [Member] \| Minimum
Property and equipment
Useful Lives	2 years
Leasehold Improvements [Member] \| Maximum
Property and equipment
Useful Lives	12 years
Computer Equipment [Member]
Property and equipment
Property and equipment, gross	$ 302,600	257,000
Computer Equipment [Member] \| Minimum
Property and equipment
Useful Lives	3 years
Computer Equipment [Member] \| Maximum
Property and equipment
Useful Lives	10 years
Furniture and Fixtures [Member]
Property and equipment
Property and equipment, gross	$ 101,500	106,400
Furniture and Fixtures [Member] \| Minimum
Property and equipment
Useful Lives	5 years
Furniture and Fixtures [Member] \| Maximum
Property and equipment
Useful Lives	10 years
Automobiles [Member]
Property and equipment
Property and equipment, gross	$ 6,800	$ 5,400
Automobiles [Member] \| Minimum
Property and equipment
Useful Lives	3 years
Automobiles [Member] \| Maximum
Property and equipment
Useful Lives	10 years

Joint Ventures and Variable Interest Entities (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014 USD ($) item	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2014 USD ($) item	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2011 USD ($)
Financial information
Number of employees in some joint ventures \| item	0								0
Current assets	$ 3,434,113				$ 3,131,602				$ 3,434,113	$ 3,131,602
TOTAL ASSETS	6,123,377				5,665,623				6,123,377	5,665,623
Current liabilities	2,455,769				2,053,549				2,455,769	2,053,549
TOTAL LIABILITIES	3,850,897				3,591,529				3,850,897	3,591,529
Total AECOM equity	2,186,517				2,021,443				2,186,517	2,021,443
Noncontrolling interests	85,963				52,651				85,963	52,651
TOTAL STOCKHOLDERS' EQUITY	2,272,480				2,074,094				2,272,480	2,074,094	$ 2,224,488	$ 2,395,137
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	6,123,377				5,665,623				6,123,377	5,665,623
AECOM's investment in joint ventures	142,901				106,422				142,901	106,422
Gross Profit	129,100	$ 108,500	$ 87,400	$ 78,200	140,200	$ 131,800	$ 99,900	$ 78,100	403,176	449,988	421,859
Joint ventures summarized financial information
Revenue	2,562,500	1,968,200	1,872,200	1,953,900	2,079,100	2,067,500	1,989,600	2,017,300	8,356,783	8,153,495	8,218,180
Cost of revenue.	2,433,400	1,859,700	1,784,800	1,875,700	1,938,900	1,935,700	1,889,700	1,939,200	7,953,607	7,703,507	7,796,321
Gross Profit	129,100	108,500	87,400	78,200	140,200	131,800	99,900	78,100	403,176	449,988	421,859
Net income (loss)	64,700	69,100	42,500	56,500	78,200	71,300	54,700	39,000	232,764	243,196	(56,933)
Summary of AECOM's equity in earnings of unconsolidated joint ventures:
Total	$ 8,400	$ 6,000	$ 7,400	$ 36,100	6,400	$ 4,100	$ 7,900	$ 5,900	$ 57,924	24,319	48,650
Minimum
Financial information
Number of partners required to form joint ventures \| item	2								2
Consolidated Joint Ventures
Financial information
Current assets	$ 314,100				185,700				$ 314,100	185,700
Non-current assets	106,200								106,200
TOTAL ASSETS	420,300				185,700				420,300	185,700
Current liabilities	229,100				38,900				229,100	38,900
TOTAL LIABILITIES	229,100				38,900				229,100	38,900
Total AECOM equity	116,600				106,800				116,600	106,800
Noncontrolling interests	74,600				40,000				74,600	40,000
TOTAL STOCKHOLDERS' EQUITY	191,200				146,800				191,200	146,800
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	420,300				185,700				420,300	185,700
Joint ventures summarized financial information
Revenue									614,500	490,900	468,600
Unconsolidated Joint Ventures
Financial information
Current assets	539,600				525,500				539,600	525,500
Non-current assets	273,700				98,700				273,700	98,700
TOTAL ASSETS	813,300				624,200				813,300	624,200
Current liabilities	397,900				384,100				397,900	384,100
Non-current liabilities	91,000				17,500				91,000	17,500
TOTAL LIABILITIES	488,900				401,600				488,900	401,600
TOTAL STOCKHOLDERS' EQUITY	324,400				222,600				324,400	222,600
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	813,300				624,200				813,300	624,200
AECOM's investment in joint ventures	142,900				$ 106,400				142,900	106,400
Joint ventures summarized financial information
Revenue									2,000,000	2,100,000	2,000,000
Summary of AECOM's equity in earnings of unconsolidated joint ventures:
Pass through joint ventures									10,200	6,400	5,200
Other joint ventures									47,700	17,900	43,400
Total									57,900	$ 24,300	$ 48,600
Consolidated joint venture during the year ended 09/30/2014
Financial information
TOTAL ASSETS	207,800								207,800
TOTAL LIABILITIES	48,100								48,100
Equity in earnings of unconsolidated joint ventures
Gain (loss) from equity in earnings of joint ventures due to the change in control									37,400
Gain (loss) from equity in earnings of joint ventures due to the change in control, net of tax									23,400
Fair value of the previously held equity interest, excluding control premium	$ 58,000								$ 58,000

Pension Plans (Details) - USD ($) $ in Millions	12 Months Ended
Pension Plans (Details) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Amounts recognized in the consolidated balance sheets:
pension and post-retirement deficit, long-term	$ (221.3)	$ (192.7)
United States Pension Plan of US Entity, Defined Benefit
Components of net periodic (benefit) cost:
Number of completed calendar years from 1994 through 2003 considered to set the maximum compensation used to determine pension benefits	10 years
Change in benefit obligation:
Benefit obligation at beginning of year	$ 180.3	192.9	$ 171.0
Participant contributions	0.4	0.4	0.6
Interest cost	7.8	6.6	7.7
Benefits paid	(12.8)	(11.0)	(10.0)
Actuarial (gain) loss	23.2	(8.6)	23.6
Net transfer in/(out)/acquisitions	18.1
Benefit obligation at end of year	217.0	180.3	192.9
Change in plan assets
Fair value of plan assets at beginning of year	119.8	112.3	91.5
Actual return on plan assets	14.2	11.3	17.0
Employer contributions	4.9	6.8	13.2
Participant contributions	0.4	0.4	0.6
Benefits paid	(12.8)	(11.0)	(10.0)
Net transfer in/(out)/acquisitions	13.2
Fair value of plan assets at end of year	139.7	119.8	112.3
Reconciliation of funded status:
Funded status at end of year	(77.3)	(60.5)	(80.6)
Reconciliation of amounts in consolidated statements of stockholders' equity:
Net (loss)	(113.0)	(99.4)	(115.1)
Total recognized in accumulated other comprehensive (loss)	(113.0)	(99.4)	(115.1)
Amounts recognized in the consolidated balance sheets:
Pension and post-retirement deficit, current	(1.7)	(1.4)	(1.7)
pension and post-retirement deficit, long-term	(75.6)	(59.1)	(78.9)
Net amount recognized in the balance sheet	(77.3)	(60.5)	(80.6)
Foreign Pension Plan, Defined Benefit
Change in benefit obligation:
Benefit obligation at beginning of year	622.1	574.0	504.3
Service costs	0.7	0.9	1.1
Participant contributions	0.2	0.3	0.3
Interest cost	27.9	23.8	25.6
Benefits paid	(23.3)	(18.8)	(25.7)
Actuarial (gain) loss	62.3	49.0	50.3
Plan settlements	(2.0)	(5.7)	(2.4)
Foreign currency translation (gain) loss	(11.3)	(1.4)	20.5
Benefit obligation at end of year	676.6	622.1	574.0
Change in plan assets
Fair value of plan assets at beginning of year	489.9	462.4	417.3
Actual return on plan assets	60.4	37.4	39.0
Employer contributions	16.4	16.2	17.2
Participant contributions	0.2	0.3	0.3
Benefits paid	(23.3)	(18.8)	(25.7)
Plan settlements	(2.0)	(5.7)	(2.4)
Foreign currency translation (loss) gain	(9.0)	(1.9)	16.7
Fair value of plan assets at end of year	532.6	489.9	462.4
Reconciliation of funded status:
Funded status at end of year	(144.0)	(132.2)	(111.6)
Reconciliation of amounts in consolidated statements of stockholders' equity:
Prior service credit	5.8	6.0	6.2
Net (loss)	(190.1)	(170.7)	(143.2)
Total recognized in accumulated other comprehensive (loss)	(184.3)	(164.7)	(137.0)
Amounts recognized in the consolidated balance sheets:
Other non-current assets	1.1	0.6
pension and post-retirement deficit, long-term	(145.1)	(132.8)	(111.6)
Net amount recognized in the balance sheet	$ (144.0)	$ (132.2)	$ (111.6)

Pension Plans (Details 2) - USD ($) $ in Thousands	12 Months Ended
Pension Plans (Details 2) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
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	$ 24,161	$ 14,582	$ 41,778
Parent
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	9,900	(19,100)	9,800
Pension Plan, Defined Benefit [Member]
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	7,600	2,600	9,000
United States Pension Plan of US Entity, Defined Benefit
Components of net periodic (benefit) cost:
Interest cost on projected benefit obligation	7,800	6,600	7,700
Expected return on plan assets	(8,600)	(8,500)	(8,400)
Amortization of net loss	4,000	4,300	3,100
Net periodic cost	3,200	2,400	2,400
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	(4,300)
Total	(4,300)
Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation	217,000	180,300	192,900
Accumulated benefit obligation	217,000	180,300	192,900
Fair values of plan assets	139,700	$ 119,800	$ 112,300
Expected employer contributions in next fiscal year	5,400
Expected future benefit payments
2015	12,200
2016	14,900
2017	13,400
2018	12,900
2019	13,400
2020-2024	68,300
Total	$ 135,100
Weighted-average assumptions to determine benefit obligation:
Discount rate (as a percent)	4.00%	4.40%	3.50%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate (as a percent)	4.40%	3.50%	4.65%
Expected long-term rate of return on plan assets (as a percent)	7.50%	7.50%	7.50%
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	100.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	100.00%	100.00%
United States Pension Plan of US Entity, Defined Benefit \| Equity Securities [Member]
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	45.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	58.00%	49.00%
United States Pension Plan of US Entity, Defined Benefit \| Debt Securities [Member]
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	42.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	31.00%	34.00%
United States Pension Plan of US Entity, Defined Benefit \| Cash and Cash Equivalents [Member]
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	3.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	1.00%	1.00%
United States Pension Plan of US Entity, Defined Benefit \| Property and Other [Member]
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	10.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	10.00%	16.00%
Foreign Pension Plan, Defined Benefit
Components of net periodic (benefit) cost:
Service costs	$ 700	$ 900	$ 1,100
Interest cost on projected benefit obligation	27,900	23,800	25,600
Expected return on plan assets	(26,100)	(22,700)	(25,300)
Amortization of prior service cost	(200)	(200)	(200)
Amortization of net loss	4,900	4,000	2,300
Settlement loss recognized	400	2,600	500
Net periodic cost	7,600	8,500	4,000
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 credit	(200)	(200)	(200)
Amortization of net actuarial losses	(6,200)
Total	(6,000)
Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation	658,500	601,700	574,000
Accumulated benefit obligation	656,300	599,800	570,600
Fair values of plan assets	513,400	$ 469,000	$ 462,400
Expected employer contributions in next fiscal year	17,000
Expected future benefit payments
2015	26,500
2016	21,900
2017	26,300
2018	29,100
2019	25,800
2020-2024	153,300
Total	$ 282,900
Weighted-average assumptions to determine benefit obligation:
Discount rate (as a percent)	3.94%	4.44%	4.39%
Salary increase rate (as a percent)	2.38%	2.58%	2.36%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate (as a percent)	4.44%	4.39%	5.12%
Salary increase rate (as a percent)	2.58%	2.36%	2.65%
Expected long-term rate of return on plan assets (as a percent)	5.40%	5.11%	5.65%
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	100.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	100.00%	100.00%
Foreign Pension Plan, Defined Benefit \| Equity Securities [Member]
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	1.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	28.00%	28.00%
Foreign Pension Plan, Defined Benefit \| Debt Securities [Member]
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	47.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	33.00%	37.00%
Foreign Pension Plan, Defined Benefit \| Cash and Cash Equivalents [Member]
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	1.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	3.00%	4.00%
Foreign Pension Plan, Defined Benefit \| Property and Other [Member]
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	51.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	36.00%	31.00%

Pension Plans (Details 3) - Pension Plan, Defined Benefit [Member] - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2011
Post-retirement plan
Fair values of plan assets	$ 609.7	$ 609.7
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	609.7
Fair value of plan assets at end of year	672.3	609.7
Cash and Cash Equivalents [Member]
Post-retirement plan
Fair values of plan assets	11.0	11.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	11.0
Fair value of plan assets at end of year	7.9	11.0
Diversified Funds [Member]
Post-retirement plan
Fair values of plan assets	108.6	108.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	108.6
Fair value of plan assets at end of year	159.3	108.6
Equity Funds [Member]
Post-retirement plan
Fair values of plan assets	192.4	192.4
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	192.4
Fair value of plan assets at end of year	220.3	192.4
Fixed Income Funds [Member]
Post-retirement plan
Fair values of plan assets	220.6	220.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	220.6
Fair value of plan assets at end of year	219.3	220.6
Hedge Funds [Member]
Post-retirement plan
Fair values of plan assets	25.0	25.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	25.0
Fair value of plan assets at end of year	27.9	25.0
Assets Held by Insurance Company [Member]
Post-retirement plan
Fair values of plan assets	46.1	46.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	46.1
Fair value of plan assets at end of year	37.6	46.1
Real Estate [Member]
Post-retirement plan
Fair values of plan assets	6.0	6.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	6.0
Fair value of plan assets at end of year		6.0
Fair Value, Inputs, Level 1 [Member]
Post-retirement plan
Fair values of plan assets	11.0	11.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	11.0
Fair value of plan assets at end of year	3.4	11.0
Fair Value, Inputs, Level 1 [Member] \| Cash and Cash Equivalents [Member]
Post-retirement plan
Fair values of plan assets	11.0	11.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	11.0
Fair value of plan assets at end of year	3.4	11.0
Fair Value, Inputs, Level 2
Post-retirement plan
Fair values of plan assets	586.1	586.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	586.1
Fair value of plan assets at end of year	655.2	586.1
Fair Value, Inputs, Level 2 \| Cash and Cash Equivalents [Member]
Post-retirement plan
Fair values of plan assets	4.5
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	4.5
Fair Value, Inputs, Level 2 \| Diversified Funds [Member]
Post-retirement plan
Fair values of plan assets	108.6	108.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	108.6
Fair value of plan assets at end of year	159.3	108.6
Fair Value, Inputs, Level 2 \| Equity Funds [Member]
Post-retirement plan
Fair values of plan assets	192.4	192.4
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	192.4
Fair value of plan assets at end of year	220.3	192.4
Fair Value, Inputs, Level 2 \| Fixed Income Funds [Member]
Post-retirement plan
Fair values of plan assets	220.6	220.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	220.6
Fair value of plan assets at end of year	219.3	220.6
Fair Value, Inputs, Level 2 \| Hedge Funds [Member]
Post-retirement plan
Fair values of plan assets	12.4	12.4
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	12.4
Fair value of plan assets at end of year	14.2	12.4
Fair Value, Inputs, Level 2 \| Assets Held by Insurance Company [Member]
Post-retirement plan
Fair values of plan assets	46.1	46.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	46.1
Fair value of plan assets at end of year	37.6	46.1
Fair Value, Inputs, Level 2 \| Real Estate [Member]
Post-retirement plan
Fair values of plan assets	6.0	6.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	6.0
Fair value of plan assets at end of year		6.0
Fair Value, Inputs, Level 3 [Member]
Post-retirement plan
Fair values of plan assets	12.6	10.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	12.6	10.6
Defined Benefit Plan, Actual Return on Plan Assets Still Held	1.1	2.0
Fair value of plan assets at end of year	13.7	12.6
Fair Value, Inputs, Level 3 [Member] \| Hedge Funds [Member]
Post-retirement plan
Fair values of plan assets	12.6	12.6	$ 10.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	12.6
Defined Benefit Plan, Actual Return on Plan Assets Still Held	1.1	2.0
Fair value of plan assets at end of year	$ 13.7	$ 12.6

Debt (Details) $ in Thousands	1 Months Ended	12 Months Ended
Debt (Details) $ in Thousands	Jul. 31, 2010 USD ($)	Sep. 30, 2014 USD ($) item	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Jan. 31, 2014 USD ($)	Jun. 30, 2013 USD ($)
Debt
Total debt		$ 1,004,000	$ 1,173,300
Less: Current portion of debt and short-term borrowings		(64,400)	(84,300)
Long-term debt, less current portion		939,565	1,089,060
Scheduled maturities of debt:
2016		38,000
2017		37,700
2018		600,000
Thereafter		263,900
Total debt		1,004,000	1,173,300
2015		64,400
Debt agreements
Repayment of indebtedness		$ 1,998,882	2,156,399	$ 1,550,996
Interest rate, basis spread (as a percent)		0.125%
Senior notes assumed in acquisition as part of consideration		$ 18,300	5,600
Debt		$ 1,004,000	1,173,300
Contingent increase to maximum borrowing capacity under the credit facility					$ 1,250,000
Actual consolidated leverage ratio		2.55
Maximum consolidated leverage ratio		3.0
Actual net worth of the entity		$ 2,186,517	$ 2,021,443
Average effective interest rate on total borrowings, including the effects of swaps (as a percent)		2.80%	3.00%	3.10%
Parent
Debt
Long-term debt, less current portion		$ 938,900	$ 1,087,400
Debt agreements
Repayment of indebtedness		1,918,600	2,145,700	$ 1,513,600
Actual net worth of the entity		$ 2,178,500	$ 2,009,400
Notes Payable to Banks \| Minimum
Debt agreements
Number of subsidiary guarantors \| item		1
Notes Payable to Banks June 2013 Agreement [Member]
Debt agreements
Principal amount						$ 750,000
Additional borrowings available						100,000
Average interest rate (as a percent)		1.66%
Final principal payment		$ 600,000
Notes Payable to Banks June 2013 Agreement [Member] \| Base Rate [Member]
Debt agreements
Description of interest rate basis		Base Rate
Notes Payable to Banks June 2013 Agreement [Member] \| Base Rate [Member] \| Maximum
Debt agreements
Interest rate, basis spread (as a percent)		1.25%
Notes Payable to Banks June 2013 Agreement [Member] \| Debt Instrument Variable Rate Base Eurocurrency Rate
Debt agreements
Description of interest rate basis		Eurodollar Rate
Notes Payable to Banks June 2013 Agreement [Member] \| Debt Instrument Variable Rate Base Eurocurrency Rate \| Maximum
Debt agreements
Interest rate, basis spread (as a percent)		2.25%
Notes Payable to Banks June 2013 Agreement [Member] \| Debt Instrument Variable Rate Base Eurocurrency Rate \| Minimum
Debt agreements
Interest rate, basis spread (as a percent)		1.125%
Notes Payable to Banks September 2011 Agreement [Member]
Debt agreements
Repayment of indebtedness		$ 675,000
Average interest rate (as a percent)			1.98%
Senior Notes
Debt
Total debt		263,900	$ 260,200
Scheduled maturities of debt:
Total debt		263,900	260,200
Debt agreements
Principal amount	$ 300,000
Debt		263,900	260,200
Fair value of debt instrument		287,400	269,400
Proceeds from sale of senior notes	249,800
Net worth threshold, base amount						$ 1,200,000
Net worth threshold, percentage of the consolidated net income for each fiscal quarter commencing with the specified period						40.00%
Actual net worth of the entity		2,200,000
Net worth threshold		$ 1,700,000
Senior Notes \| Minimum
Debt agreements
Number of subsidiary guarantors \| item		1
Senior Notes 5.00 Percent Due 2022
Debt agreements
Principal amount		$ 800,000
Interest rate (as a percent)		5.75%
Senior Notes 5.43 Percent Series A Due July 2020
Debt agreements
Principal amount	$ 175,000
Interest rate (as a percent)	5.43%
Senior Discount Notes 1.00 Percent Series B Due July 2022
Debt agreements
Principal amount	$ 125,000
Interest rate (as a percent)	1.00%
Effective interest rate (as a percent)		5.62%
Total debt		$ 88,900	85,200
Other Debt
Debt
Total debt		27,600	48,400
Scheduled maturities of debt:
Total debt		27,600	48,400
Debt agreements
Debt		27,600	48,400
Outstanding letters of credit		301,000	236,400
Unsecured Credit Facilities
Debt
Total debt		712,500	750,000
Scheduled maturities of debt:
Total debt		712,500	750,000
Debt agreements
Debt		712,500	750,000
Remaining borrowing capacity under the credit facility		327,400	331,800
Revolving Credit Facility
Debt
Total debt			114,700
Scheduled maturities of debt:
Total debt			114,700
Debt agreements
Debt			114,700
The 2024 Notes
Debt agreements
Principal amount		$ 800,000
Interest rate (as a percent)		5.875%
Line of Credit
Debt
Total debt			114,700
Scheduled maturities of debt:
Total debt			114,700
Debt agreements
Debt			114,700
Borrowing capacity					$ 1,050,000
Outstanding letters of credit		$ 12,100	$ 35,500
Remaining borrowing capacity under the credit facility		$ 1,037,900
Line of Credit \| Maximum
Debt agreements
Percentage of commitment fee		0.35%
Line of Credit \| Minimum
Debt agreements
Percentage of commitment fee		0.125%
Line of Credit \| Base Rate [Member] \| Maximum
Debt agreements
Interest rate, basis spread (as a percent)		1.25%
Line of Credit \| Base Rate [Member] \| Minimum
Debt agreements
Interest rate, basis spread (as a percent)		0.125%
Line of Credit \| Debt Instrument Variable Rate Base Eurocurrency Rate \| Maximum
Debt agreements
Interest rate, basis spread (as a percent)		2.25%
Line of Credit \| Debt Instrument Variable Rate Base Eurocurrency Rate \| Minimum
Debt agreements
Interest rate, basis spread (as a percent)		1.125%

Derivative Financial Instruments (Details) R$ in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)	Sep. 30, 2014 GBP (£)	Sep. 30, 2014 BRL (R$)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 BRL (R$)	Sep. 30, 2013 USD ($)
Cash Flow Hedging \| Interest rate swap agreements
Derivative financial instruments
Effective portion of derivatives before tax effect	$ 3.0
Effective portion of derivatives expected to be reclassified from accumulated other comprehensive loss to interest expense, net	4.8
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest rate swap agreements
Derivative financial instruments
Effective portion of derivatives before tax effect	$ (2.4)	$ (0.5)	$ (8.4)
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Rate Swap June 2018
Derivative financial instruments
Notional Amount						$ 300.0
Fixed Rate (as a percent)				1.63%	1.63%	1.63%
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Rate Swap September 2015
Derivative financial instruments
Notional Amount						$ 250.0		$ 250.0
Fixed Rate (as a percent)				0.95%	0.95%	0.95%	0.95%	0.95%
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Rate Swap December 2014
Derivative financial instruments
Notional Amount						$ 200.0		$ 200.0
Fixed Rate (as a percent)				0.68%	0.68%	0.68%	0.68%	0.68%
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Rate Swap December 2013
Derivative financial instruments
Notional Amount								$ 150.0
Fixed Rate (as a percent)							0.55%	0.55%
Designated as Hedging Instrument \| Cash Flow Hedging \| Foreign Exchange Option
Derivative financial instruments
Notional principal of derivative exchange contracts				£ 0			R$ 2.1	$ 0.9
Not Designated as Hedging Instrument \| Foreign currency forward contracts \| United States of America, Dollars \| Purchase
Derivative financial instruments
Notional Amount						$ 69.5		171.8
Not Designated as Hedging Instrument \| Foreign currency forward contracts \| United States of America, Dollars \| Sell
Derivative financial instruments
Notional Amount						71.5		174.2
Not Designated as Hedging Instrument \| Foreign currency forward contracts \| Brazil, Brazil Real \| Purchase
Derivative financial instruments
Notional Amount					R$ 1.1	0.4	4.0	1.8
Not Designated as Hedging Instrument \| Foreign currency forward contracts \| Brazil, Brazil Real \| Sell
Derivative financial instruments
Notional Amount							R$ 8.2	3.6
Not Designated as Hedging Instrument \| Options Held
Derivative financial instruments
Notional principal of derivative exchange contracts						$ 0.0		$ 0.0

Derivative Financial Instruments (Details 2) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Fair values of outstanding derivative instruments
Derivative assets	$ 4.8	$ 1.7
Derivative liabilities	8.5	5.2
Interest rate swap agreements \| Cash Flow Hedging
Effect of derivative instruments on income and other comprehensive income
Increase in Losses Recognized in Accumulated Other Comprehensive Loss on Derivatives Before Tax Effect (Effective Portion)	3.0
Designated as Hedging Instrument \| Foreign Exchange Option \| Cash Flow Hedging \| Cost of revenue
Effect of derivative instruments on income and other comprehensive income
Losses Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion)	(0.1)
Losses Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)		(0.1)	$ (0.1)
Designated as Hedging Instrument \| Foreign Exchange Option \| Prepaid Expenses and Other Current Assets
Fair values of outstanding derivative instruments
Derivative assets		0.1
Designated as Hedging Instrument \| Interest rate swap agreements \| Cash Flow Hedging
Effect of derivative instruments on income and other comprehensive income
Increase in Losses Recognized in Accumulated Other Comprehensive Loss on Derivatives Before Tax Effect (Effective Portion)	(2.4)	(0.5)	(8.4)
Losses Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)	0.0
Designated as Hedging Instrument \| Interest rate swap agreements \| Cash Flow Hedging \| Interest Expense
Effect of derivative instruments on income and other comprehensive income
Losses Reclassified from Accumulated Other Comprehensive Loss into Income (Effective Portion)	(2.9)	(3.1)	(2.2)
Designated as Hedging Instrument \| Interest rate swap agreements \| Accrued Expenses and Other Current Liabilities
Fair values of outstanding derivative instruments
Derivative liabilities	4.8	2.6
Designated as Hedging Instrument \| Interest rate swap agreements \| Other Long Term Liabilities
Fair values of outstanding derivative instruments
Derivative liabilities		1.1
Designated as Hedging Instrument \| Interest rate swap agreements \| Other Noncurrent Asset
Fair values of outstanding derivative instruments
Derivative assets	1.7
Not Designated as Hedging Instrument
Effect of derivative instruments on income and other comprehensive income
Non designated derivatives, Gains/(Losses) Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)	(0.1)	(5.0)	4.2
Not Designated as Hedging Instrument \| Options Held \| Cost of revenue
Effect of derivative instruments on income and other comprehensive income
Non designated derivatives, Gains/(Losses) Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)		(0.3)	(0.1)
Not Designated as Hedging Instrument \| Foreign currency forward contracts \| General and Administrative Expense
Effect of derivative instruments on income and other comprehensive income
Non designated derivatives, Gains/(Losses) Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)	(0.1)	(4.7)	4.2
Not Designated as Hedging Instrument \| Foreign currency forward contracts \| Cost of revenue
Effect of derivative instruments on income and other comprehensive income
Non designated derivatives, Gains/(Losses) Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)			$ 0.1
Not Designated as Hedging Instrument \| Foreign currency forward contracts \| Prepaid Expenses and Other Current Assets
Fair values of outstanding derivative instruments
Derivative assets	3.1	1.6
Not Designated as Hedging Instrument \| Foreign currency forward contracts \| Accrued Expenses and Other Current Liabilities
Fair values of outstanding derivative instruments
Derivative liabilities	$ 3.7	$ 1.5

Fair Value Measurements (Details) - Fair Value, Measurements, Recurring - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Estimate of Fair Value Measurement
Non-pension financial assets and liabilities measured at fair value
Total assets	$ 4.8	$ 1.7
Total liabilities	8.5	5.2
Estimate of Fair Value Measurement \| Foreign Exchange Option
Non-pension financial assets and liabilities measured at fair value
Total assets	1.7	0.1
Estimate of Fair Value Measurement \| Foreign currency forward contracts
Non-pension financial assets and liabilities measured at fair value
Total assets	3.1	1.6
Total liabilities	3.7	1.5
Estimate of Fair Value Measurement \| Interest rate swap agreements
Non-pension financial assets and liabilities measured at fair value
Total liabilities	4.8	3.7
Fair Value, Inputs, Level 2
Non-pension financial assets and liabilities measured at fair value
Total assets	4.8	1.7
Total liabilities	8.5	5.2
Fair Value, Inputs, Level 2 \| Foreign Exchange Option
Non-pension financial assets and liabilities measured at fair value
Total assets	1.7	0.1
Fair Value, Inputs, Level 2 \| Foreign currency forward contracts
Non-pension financial assets and liabilities measured at fair value
Total assets	3.1	1.6
Total liabilities	3.7	1.5
Fair Value, Inputs, Level 2 \| Interest rate swap agreements
Non-pension financial assets and liabilities measured at fair value
Total liabilities	$ 4.8	$ 3.7

Leases (Details) - USD ($) $ in Millions	12 Months Ended
Leases (Details) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Leases, additional disclosures
Rent expense for all leases	$ 210.4	$ 225.4	$ 237.4
Amounts payable under non-cancelable operating lease commitments
2016	154.8
2017	126.4
2018	102.6
2019	86.1
Thereafter	234.7
Total	886.0
2015	$ 181.4

Other Financial Information (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013
Accrued expenses
Accrued salaries and benefits	$ 400,600	$ 410,600
Accrued contract costs	446,400	404,200
Other accrued expenses	117,600	100,500
Total accrued expenses	964,627	915,282
Accrued contract costs related to professional liability accruals	120,200	121,300
Other long-term liabilities
Defined Benefit Pension Plan, Liabilities, Noncurrent	221,300	192,700
Reserve for uncertain tax positions (Note 17)	52,600	60,200
Other	181,700	196,000
Total other long-term liabilities	455,563	448,920
Parent
Accrued expenses
Total accrued expenses	136,200	173,000
Other long-term liabilities
Total other long-term liabilities	$ 80,500	$ 61,400

Reclassifications out of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Accumulated balances
Balance at the beginning of the period	$ (261,299)	$ (179,200)	$ (187,600)
Other comprehensive income (loss) before reclassification	(103,100)	(89,200)	4,100
Amounts reclassified from accumulated other comprehensive loss, actuarial losses, net of tax	6,100	5,300	3,000
Amounts reclassified from accumulated other comprehensive loss, cash flow hedge losses, net of tax	1,700	1,800	1,300
Balance at the end of the period	(356,602)	(261,299)	(179,200)
Actuarial losses/Pension Related Adjustments
Accumulated balances
Balance at the beginning of the period	(192,800)	(178,200)	(136,500)
Other comprehensive income (loss) before reclassification	(30,300)	(19,900)	(44,700)
Amounts reclassified from accumulated other comprehensive loss, actuarial losses, net of tax	6,100	5,300	3,000
Balance at the end of the period	(217,000)	(192,800)	(178,200)
Foreign Currency Translation Adjustments
Accumulated balances
Balance at the beginning of the period	(66,400)	2,700	(51,100)
Other comprehensive income (loss) before reclassification	(71,400)	(69,100)	53,800
Balance at the end of the period	(137,800)	(66,400)	2,700
Cash flow hedges/Loss on Derivative Instruments
Accumulated balances
Balance at the beginning of the period	(2,100)	(3,700)
Other comprehensive income (loss) before reclassification	(1,400)	(200)	(5,000)
Amounts reclassified from accumulated other comprehensive loss, cash flow hedge losses, net of tax	1,700	1,800	1,300
Balance at the end of the period	$ (1,800)	$ (2,100)	$ (3,700)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References + Details

Reclassifications out of Accumulated Other Comprehensive Loss (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Amounts Reclassified from Accumulated Other Comprehensive Loss
Income before income tax expense	$ 94,300	$ 82,800	$ 57,700	$ 80,000	$ 114,000	$ 101,400	$ 68,700	$ 51,700	$ 314,788	$ 335,774	$ 17,483
Income tax expense	(29,600)	(13,700)	(15,200)	(23,500)	(35,800)	(30,100)	(14,000)	(12,700)	(82,024)	(92,578)	(74,416)
Net income (loss)	$ 64,700	$ 69,100	$ 42,500	$ 56,500	$ 78,200	$ 71,300	$ 54,700	$ 39,000	232,764	243,196	(56,933)
Parent
Amounts Reclassified from Accumulated Other Comprehensive Loss
Income before income tax expense									201,300	195,200	(80,900)
Income tax expense									28,600	44,100	22,400
Net income (loss)									229,900	239,300	(58,500)
Cash flow hedges/Loss on Derivative Instruments \| Reclassification out of Accumulated Other Comprehensive Income
Amounts Reclassified from Accumulated Other Comprehensive Loss
Income tax expense									(1,200)	(1,200)	(900)
Net income (loss)									1,700	1,800	1,300
Cash flow hedges/Loss on Derivative Instruments \| Reclassification out of Accumulated Other Comprehensive Income \| Interest Expense
Amounts Reclassified from Accumulated Other Comprehensive Loss
Income before income tax expense									2,900	3,000	2,200
Actuarial losses/Pension Related Adjustments \| Reclassification out of Accumulated Other Comprehensive Income
Amounts Reclassified from Accumulated Other Comprehensive Loss
Income tax expense									(2,600)	(2,700)	(1,700)
Net income (loss)									6,100	5,300	3,000
Actuarial losses/Pension Related Adjustments \| Reclassification out of Accumulated Other Comprehensive Income \| Cost of Sales and General and Administrative Expense
Amounts Reclassified from Accumulated Other Comprehensive Loss
Income before income tax expense									$ 8,700	$ 8,000	$ 4,700

Stock Plans (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Deferred Compensation Plan
Compensation expense related to employer contributions under defined contribution plans, including the DCP	$ 14.4	$ 14.6	$ 15.9
Employee Stock Option
Stock Incentive Plans
Securities available for future issuance (in shares)	19,800,000
Expiration term of unexercised options	7 years
Number of Options
Balance at the beginning of the period (in shares)	1,600,000	2,500,000
Granted (in shares)	600,000
Exercised (in shares)	(500,000)	(800,000)	(400,000)
Cancelled (in shares)	(100,000)	(100,000)
Balance at the end of the period (in shares)	1,600,000	1,600,000	2,500,000
Exercisable at the end of the period (in shares)	900,000	1,400,000	2,100,000
Stock options, Weighted Average Exercise Price
Balance at the beginning of the period (in dollars per share)	$ 24.73	$ 22.81
Granted (in dollars per share)	31.62
Exercised (in dollars per share)	23.64	18.31	$ 11.40
Cancelled (in dollars per share)	26.87	26.83	26.23
Balance at the end of the period (in dollars per share)	27.69	24.73	22.81
Exercisable at the end of the period (in dollars per share)	$ 25.16	$ 24.51	$ 22.07
Performance Earnings Program
Compensation expense
Unrecognized compensation expense	$ 62.4
Vesting period	3 years
Restricted Stock Units (RSUs)
Compensation expense
Recognized compensation expense	$ 34.4	$ 32.6	$ 26.6
Restricted and Performance Stock Award [Member]
Stock Incentive Plans
Securities available for future issuance (in shares)	9,900,000

Stock Plans (Details 2) - USD ($) $ / shares in Units, $ in Thousands, shares in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Compensation expense
Excess tax benefit from share-based payment	$ 748	$ 1,754	$ 1,254
Employee Stock Option
Options Outstanding
Number outstanding as of end of period (in shares)	1.6
Weighted Average Remaining Contractual Life	4 years 8 months 9 days
Weighted Average Exercise Price (in dollars per share)	$ 27.69
Aggregate Intrinsic Value (in millions)	$ 8,500
Options Exercisable
Number Exercisable at the end of the period (in shares)	0.9
Weighted Average Remaining Contractual Life	1 year 7 months 24 days
Weighted Average Exercise Price (in dollars per share)	$ 25.16
Stock Incentive Plans, additional disclosures
Remaining contractual life of options outstanding, low end of range	11 days
Remaining contractual life of options outstanding, high end of range	9 years 5 months 5 days
Aggregate intrinsic value of stock options exercised	$ 4,300	7,900	3,900
Compensation expense
Weighted average grant-date fair value of stock options granted (in dollars per share)	$ 7.83
Excess tax benefit from share-based payment	$ 700	$ 1,800	$ 1,300
Performance Earnings Program
Compensation expense
Unrecognized compensation expense	$ 62,400
Vesting period	3 years
Weighted average grant-date fair value of stock options granted (in dollars per share)	$ 29.32	$ 22.27	$ 20.58
Performance period over which objectives must be met to qualify for an award grant	3 years
Restricted Stock Units (RSUs)
Compensation expense
Recognized compensation expense	$ 34,400	$ 32,600	$ 26,600
Weighted average grant-date fair value of stock options granted (in dollars per share)	$ 29.60	$ 22.83	$ 20.62
Parent
Compensation expense
Excess tax benefit from share-based payment	$ 700	$ 1,700	$ 1,300
Exercise Price Range from Dollars 21.01 to Dollars 23.94 [Member]
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)	$ 23.94
Exercise Price Range from Dollars 21.01 to Dollars 23.94 [Member] \| Employee Stock Option
Options Outstanding
Number outstanding as of end of period (in shares)	0.4
Weighted Average Remaining Contractual Life	1 year 2 months 5 days
Weighted Average Exercise Price (in dollars per share)	$ 23.46
Aggregate Intrinsic Value (in millions)	$ 4,100
Options Exercisable
Number Exercisable at the end of the period (in shares)	0.4
Weighted Average Remaining Contractual Life	1 year 2 months 5 days
Weighted Average Exercise Price (in dollars per share)	$ 23.46
Exercise Price Range from Dollars 24.45 to Dollars 26.47 [Member]
Information concerning outstanding and exercisable options
Exercise price, low end of range (in dollars per share)	24.45
Exercise price, high end of range (in dollars per share)	$ 28.67
Exercise Price Range from Dollars 24.45 to Dollars 26.47 [Member] \| Employee Stock Option
Options Outstanding
Number outstanding as of end of period (in shares)	0.5
Weighted Average Remaining Contractual Life	2 years 22 days
Weighted Average Exercise Price (in dollars per share)	$ 26.24
Aggregate Intrinsic Value (in millions)	$ 3,600
Options Exercisable
Number Exercisable at the end of the period (in shares)	0.5
Weighted Average Remaining Contractual Life	2 years 22 days
Weighted Average Exercise Price (in dollars per share)	$ 26.24
Exercise Price Range from Dollars 30.96 to Dollars 34.00 [Member]
Information concerning outstanding and exercisable options
Exercise price, low end of range (in dollars per share)	30.96
Exercise price, high end of range (in dollars per share)	$ 34.00
Exercise Price Range from Dollars 30.96 to Dollars 34.00 [Member] \| Employee Stock Option
Options Outstanding
Number outstanding as of end of period (in shares)	0.7
Weighted Average Remaining Contractual Life	9 years 2 months 1 day
Weighted Average Exercise Price (in dollars per share)	$ 31.65
Aggregate Intrinsic Value (in millions)	$ 800
Options Exercisable
Weighted Average Remaining Contractual Life	7 months 28 days
Weighted Average Exercise Price (in dollars per share)	$ 32.53

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Income (loss) from domestic operations before income tax expense									$ 138,200	$ 111,800	$ (89,200)
Income from foreign operations before income tax expense									176,600	224,000	106,700
Current:
Federal									5,300	30,300	29,300
State									3,300	9,900	2,100
Foreign									46,300	59,700	63,300
Total current income tax expense									54,900	99,900	94,700
Deferred:
Federal									27,700	5,800	(19,200)
State									5,600	(10,600)	600
Foreign									(6,200)	(2,500)	(1,700)
Total deferred income tax (benefit) expense									27,155	(7,210)	(20,303)
Total income tax expense	$ 29,600	$ 13,700	$ 15,200	$ 23,500	$ 35,800	$ 30,100	$ 14,000	$ 12,700	82,024	92,578	74,416
Major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate
Discrete benefit									110,200	117,500	6,100
State income tax, net of federal benefit									5,000	2,500	1,100
U.S. income tax credits									(3,500)	(10,800)	(2,900)
Foreign tax rate differential									(22,500)	(9,900)	(25,400)
Foreign Research and Experimentation credits									(3,600)	(3,900)	(5,800)
Goodwill impairment											101,100
Change in uncertain tax positions									(4,500)	(7,300)	(4,100)
Valuation allowance									6,300	1,600	500
Domestic production activities									(11,700)	(2,600)	(1,200)
Nondeductible transaction costs									2,800		1,300
Other items, net									3,500	5,500	3,700
Total income tax expense	$ 29,600	$ 13,700	$ 15,200	$ 23,500	$ 35,800	$ 30,100	$ 14,000	$ 12,700	$ 82,024	$ 92,578	$ 74,416
Major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate
Federal statutory rate (as a percent)									35.00%	35.00%	35.00%
State income tax, net of federal benefit (as a percent)									1.60%	0.70%	6.30%
U.S. income tax credits (as a percent)									(1.10%)	(3.20%)	(16.60%)
Foreign tax rate differential (as a percent)									(7.20%)	(2.90%)	(145.10%)
Foreign Research and Experimentation credits (as a percent)									(1.10%)	(1.10%)	(33.30%)
Goodwill impairment (as a percent)											578.30%
Change in uncertain tax positions (as a percent)									(1.40%)	(2.20%)	(23.40%)
Valuation allowance (as a percent)									2.00%	0.50%	2.70%
Domestic production activities (as a percent)									(3.70%)	(0.80%)	(6.80%)
Nondeductible transaction costs (as a percent)									0.90%		7.60%
Other items, net (as a percent)									1.10%	1.60%	21.00%
Effective tax rate (as a percent)									26.10%	27.60%	425.70%
Parent
Deferred:
Total income tax expense									$ (28,600)	$ (44,100)	$ (22,400)
Major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate
Total income tax expense									$ (28,600)	$ (44,100)	$ (22,400)

Income Taxes (Details 2) - USD ($) $ in Millions	12 Months Ended
Income Taxes (Details 2) - USD ($) $ in Millions	Sep. 30, 2014	Sep. 30, 2013
Income Taxes, additional disclosures
Unused state research and development credits which can be carried forward indefinitely	$ 17.5
California Enterprise Zone Tax Credits which can be carried forward indefinitely	4.6
Net deferred tax asset likely to be realized and for which no additional valuation allowance has been provided	340.0
Additional valuation allowance provided for, net deferred tax asset which is likely to be realized	47.5
Undistributed earnings from non-U.S. subsidiaries	976.7
Liability for unrecognized tax benefits, including potential interest and penalties, net of related tax benefit	52.6	$ 60.2
Unrecognized tax benefits that would be included in the effective tax rate if recognized	28.6
Reconciliation of the beginning and ending amount of gross unrecognized tax benefits
Balance at the beginning of the year	53.7	55.8
Gross increase in prior years' tax positions	3.3	7.2
Gross decrease in prior years' tax positions	(7.6)	(5.6)
Decrease due to settlement with tax authorities	(2.0)	(1.6)
Gross increase in current periods tax positions	2.2	3.8
Lapse of statute of limitations	(2.1)	(5.9)
Balance at the end of the year	47.5	53.7
Deferred tax assets:
Compensation and benefit accruals not currently deductible	65.5	74.7
Net operating loss carry forwards	69.3	58.1
Self insurance reserves	48.8	54.7
Research and experimentation and other tax credits	34.2	38.3
Pension liability	59.4	58.5
Accrued liabilities	63.7	56.1
Investments in joint ventures/non-controlled subsidiaries	20.7	13.9
State taxes	1.5	0.9
Other	4.0	4.2
Total deferred tax assets	367.1	359.4
Deferred tax liabilities:
Unearned revenue	(122.9)	(139.3)
Depreciation and amortization	(59.2)	(20.1)
Acquired intangible assets	(14.8)	(15.8)
Total deferred tax liabilities	(196.9)	(175.2)
Valuation allowance	(27.1)	(20.8)
Net deferred tax assets	143.1	163.4
Accrued penalties, excluding any related income tax benefits	2.9	2.7
Accrued interest, excluding any related income tax benefits	6.2	7.3
Tax-deductible goodwill	$ 251.6	$ 283.9
Maximum
Deferred tax liabilities:
Period of amortization of goodwill	15 years
State and Local Jurisdiction [Member]
Deferred tax liabilities:
Net operating loss carry forwards	$ 230.6
Foreign Tax Authority [Member]
Deferred tax liabilities:
Net operating loss carry forwards	$ 260.2

Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended								12 Months Ended
Earnings Per Share (Details) - shares shares in Thousands	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share
Antidilutive potential common shares excluded in computation of diluted loss per share											700
Denominator for basic earnings per share (in shares)	98,100	97,500	97,000	96,300	98,000	99,300	100,400	104,800	97,226	100,618	111,875
Potential common shares (in shares)									1,500	1,300
Denominator for diluted earnings per share (in shares)	99,700	99,000	98,300	97,600	99,700	100,800	101,800	105,500	98,657	101,942	111,875

Commitments and Contingencies (Details) $ in Millions, $ in Millions		6 Months Ended	12 Months Ended
	Jun. 17, 2014 AUD ($)	Mar. 31, 2014 AUD ($)	Sep. 30, 2014 USD ($) item	Sep. 30, 2006 AUD ($)
Commitments and Contingencies
Securities acquired by investors	$ 155
Standby Letters of Credit
Commitments and Contingencies
Contingency liability of general and professional liability insurance programs and for payment and performance guarantees			$ 313.1
AECOM Australia
Commitments and Contingencies
Proceeds from initial public offering (IPO)				$ 700
Bank loan				$ 1,400
Number of initial public offering investors \| item			770
RCM applicants
Commitments and Contingencies
Damages claimed by applicants		$ 1,680
Portigon AG
Commitments and Contingencies
Damages claimed by applicants	$ 76

Reportable Segments and Geographic Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2014 USD ($) item	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)
Summarized financial information concerning the Company's reportable segments
Number of reportable segments \| item									2
Revenue	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 2,079,100	$ 2,067,500	$ 1,989,600	$ 2,017,300	$ 8,356,783	$ 8,153,495	$ 8,218,180
Cost of revenue.	2,433,400	1,859,700	1,784,800	1,875,700	1,938,900	1,935,700	1,889,700	1,939,200	7,953,607	7,703,507	7,796,321
Gross profit	129,100	108,500	87,400	78,200	140,200	131,800	99,900	78,100	403,176	449,988	421,859
Equity in (losses) earnings of joint ventures	8,400	6,000	7,400	36,100	6,400	4,100	7,900	5,900	57,924	24,319	48,650
General and administrative expenses	(15,500)	(15,100)	(26,400)	(23,900)	(23,900)	(24,000)	(27,300)	(22,100)	(80,908)	(97,318)	(80,903)
Acquisition and integration expenses	(19,500)	(7,800)							(27,310)
Goodwill impairment											(336,000)
Operating income	102,500	$ 91,600	$ 68,400	$ 90,400	122,700	$ 111,900	$ 80,500	$ 61,900	$ 352,882	$ 376,989	$ 53,606
Gross profit as a % of revenue									4.80%	5.50%	5.10%
Total Assets	6,123,377				5,665,623				$ 6,123,377	$ 5,665,623
Corporate
Summarized financial information concerning the Company's reportable segments
General and administrative expenses									(80,900)	(97,300)	$ (80,900)
Acquisition and integration expenses									(27,300)
Operating income									(108,200)	(97,300)	(80,900)
Total Assets	365,000				240,100				365,000	240,100
Parent
Summarized financial information concerning the Company's reportable segments
General and administrative expenses									(80,900)	(97,300)	(80,900)
Acquisition and integration expenses									(27,300)
Operating income									238,500	237,000	(38,500)
Total Assets	3,565,500				3,602,000				3,565,500	3,602,000
Design and Consulting Services
Summarized financial information concerning the Company's reportable segments
Revenue									5,443,100	5,556,100	5,773,600
Cost of revenue.									5,112,800	5,174,400	5,374,800
Gross profit									330,300	381,700	398,800
Equity in (losses) earnings of joint ventures									35,500	8,300	10,900
Goodwill impairment											(155,000)
Operating income									$ 365,800	$ 390,000	$ 254,700
Gross profit as a % of revenue									6.10%	6.90%	6.90%
Total Assets	4,064,500				1,945,900				$ 4,064,500	$ 1,945,900
Construction Services
Summarized financial information concerning the Company's reportable segments
Revenue									2,004,300	1,552,100	$ 1,391,600
Cost of revenue.									1,975,000	1,527,900	1,370,200
Gross profit									29,300	24,200	21,400
Equity in (losses) earnings of joint ventures									6,000	4,000	5,800
Operating income									$ 35,300	$ 28,200	$ 27,200
Gross profit as a % of revenue									1.50%	1.60%	1.50%
Total Assets	1,256,400				1,183,400				$ 1,256,400	$ 1,183,400
Management Services
Summarized financial information concerning the Company's reportable segments
Revenue									909,400	1,045,300	$ 1,053,000
Cost of revenue.									865,800	1,001,200	1,051,300
Gross profit									43,600	44,100	1,700
Equity in (losses) earnings of joint ventures									16,400	12,000	31,900
Goodwill impairment											(181,000)
Operating income									$ 60,000	$ 56,100	$ (147,400)
Gross profit as a % of revenue									4.80%	4.20%	0.20%
Total Assets	$ 437,500				$ 2,296,200				$ 437,500	$ 2,296,200

Reportable Segments and Geographic Information (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Geographic Information
Revenue	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 2,079,100	$ 2,067,500	$ 1,989,600	$ 2,017,300	$ 8,356,783	$ 8,153,495	$ 8,218,180
Long-Lived Assets	2,571,200				2,390,500				2,571,200	2,390,500	2,390,300
UNITED STATES
Geographic Information
Revenue									4,933,700	4,829,600	4,756,000
Long-Lived Assets	1,603,700				1,477,300				1,603,700	1,477,300	1,496,800
Asia Pacific [Member]
Geographic Information
Revenue									1,338,200	1,507,200	1,715,100
Long-Lived Assets	340,500				361,000				340,500	361,000	374,900
CANADA
Geographic Information
Revenue									561,100	712,000	708,800
Long-Lived Assets	146,700				168,400				146,700	168,400	189,200
Europe [Member]
Geographic Information
Revenue									788,200	599,400	608,200
Long-Lived Assets	270,800				267,200				270,800	267,200	243,600
Other Foreign Countries [Member]
Geographic Information
Revenue									735,600	505,300	430,100
Long-Lived Assets	$ 209,500				$ 116,600				$ 209,500	$ 116,600	$ 85,800

Major Clients (Details) - Sales Revenue, Services, Net [Member] - Customer Concentration Risk [Member]	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Percentage of total revenue
Period for which criteria of threshold percentage for disclosure not met in past	5 years
Maximum
Percentage of total revenue
Percentage of revenue accounted for by no other single client (as a percent)	10.00%
Agencies of U.S. Federal Government [Member]
Percentage of total revenue
Percentage of the Company's revenue (as a percent)	15.00%	18.00%	18.00%
Agencies of U.S. Federal Government [Member] \| Management Services
Percentage of total revenue
Percentage of the Company's revenue (as a percent)	3.00%	4.00%	4.00%

Quarterly Financial Information-Unaudited (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Revenue	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 2,079,100	$ 2,067,500	$ 1,989,600	$ 2,017,300	$ 8,356,783	$ 8,153,495	$ 8,218,180
Cost of revenue.	2,433,400	1,859,700	1,784,800	1,875,700	1,938,900	1,935,700	1,889,700	1,939,200	7,953,607	7,703,507	7,796,321
Gross profit	129,100	108,500	87,400	78,200	140,200	131,800	99,900	78,100	403,176	449,988	421,859
Equity in earnings of joint ventures	8,400	6,000	7,400	36,100	6,400	4,100	7,900	5,900	57,924	24,319	48,650
General and administrative expenses	(15,500)	(15,100)	(26,400)	(23,900)	(23,900)	(24,000)	(27,300)	(22,100)	(80,908)	(97,318)	(80,903)
Acquisition and integration expenses	(19,500)	(7,800)							(27,310)
Goodwill impairment											(336,000)
Income (Loss) from operations	102,500	91,600	68,400	90,400	122,700	111,900	80,500	61,900	352,882	376,989	53,606
Other (expense) income	1,900	1,000	(200)		1,500	1,200	100	700	2,748	3,522	10,603
Interest expense	(10,100)	(9,800)	(10,500)	(10,400)	(10,200)	(11,700)	(11,900)	(10,900)	(40,842)	(44,737)	(46,726)
(Loss) income before income tax expense	94,300	82,800	57,700	80,000	114,000	101,400	68,700	51,700	314,788	335,774	17,483
Income tax (benefit) expense	29,600	13,700	15,200	23,500	35,800	30,100	14,000	12,700	82,024	92,578	74,416
Net income (loss)	64,700	69,100	42,500	56,500	78,200	71,300	54,700	39,000	232,764	243,196	(56,933)
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(600)	100	(2,300)	(100)	(1,700)	(500)	(900)	(900)	(2,910)	(3,953)	(1,634)
Net income (loss) attributable to AECOM	$ 64,100	$ 69,200	$ 40,200	$ 56,400	$ 76,500	$ 70,800	$ 53,800	$ 38,100	$ 229,854	$ 239,243	$ (58,567)
Net income (loss) attributable to AECOM per share:
Basic (in dollars per share)	$ 0.65	$ 0.71	$ 0.41	$ 0.59	$ 0.78	$ 0.71	$ 0.54	$ 0.36	$ 2.36	$ 2.38	$ (0.52)
Diluted (in dollars per share)	$ 0.64	$ 0.70	$ 0.41	$ 0.58	$ 0.77	$ 0.70	$ 0.53	$ 0.36	$ 2.33	$ 2.35	$ (0.52)
Weighted average shares outstanding:
Basic (in shares)	98,100	97,500	97,000	96,300	98,000	99,300	100,400	104,800	97,226	100,618	111,875
Diluted (in shares)	99,700	99,000	98,300	97,600	99,700	100,800	101,800	105,500	98,657	101,942	111,875
Parent
General and administrative expenses									$ (80,900)	$ (97,300)	$ (80,900)
Acquisition and integration expenses									(27,300)
Income (Loss) from operations									238,500	237,000	(38,500)
Other (expense) income									500	1,400	2,000
Interest expense									(37,700)	(43,200)	(44,400)
(Loss) income before income tax expense									201,300	195,200	(80,900)
Income tax (benefit) expense									(28,600)	(44,100)	(22,400)
Net income (loss)									229,900	239,300	(58,500)
Net income (loss) attributable to AECOM									$ 229,900	$ 239,300	$ (58,500)

Subsequent Event (Details) - USD ($)	Oct. 06, 2014	Sep. 30, 2014
The 2024 Notes
Subsequent event
Principal amount		$ 800,000,000
Interest rate (as a percent)		5.875%
Subsequent Event [Member] \| Notes
Subsequent event
Maximum duration within which the registration statement relating to the registered exchange offer is required to be declared effective	390 days
Minimum period that the exchange offer is required to be kept open after the date notice of the exchange offer is mailed to the holders of the Notes	30 days
Maximum duration within which the shelf registration statement relating to the resale of the Notes is required to be declared effective	60 days
Percentage of increase in annual interest rate when the debt is in default	0.25%
Additional percentage of increase in annual interest rate for each subsequent 90-day period during which the default continues	0.25%
Period during which additional percentage of increase in annual interest rate continues when the debt is in default	90 days
Maximum additional interest rate per year when the debt is in default	1.00%
Subsequent Event [Member] \| The 2022 Notes
Subsequent event
Principal amount	$ 800,000,000
Interest rate (as a percent)	5.75%
Subsequent Event [Member] \| The 2022 Notes \| Redemption period one
Subsequent event
Redemption period, end date	Oct. 15, 2017
Percentage price of original principal amount of note, excluding required premium, at which note can be redeemed	100.00%
Percentage price of original principal amount of note at which note can be redeemed	105.75%
Subsequent Event [Member] \| The 2022 Notes \| Redemption period one \| Maximum
Subsequent event
Percentage of principal amount that can be redeemed	35.00%
Subsequent Event [Member] \| The 2024 Notes
Subsequent event
Principal amount	$ 800,000,000
Interest rate (as a percent)	5.875%
Subsequent Event [Member] \| The 2024 Notes \| Redemption period two
Subsequent event
Redemption period, end date	Jul. 15, 2024
Percentage price of original principal amount of note, excluding required premium, at which note can be redeemed	100.00%
Subsequent Event [Member] \| The 2024 Notes \| Redemption period three
Subsequent event
Redemption period, start date	Jul. 15, 2024
Percentage price of original principal amount of note at which note can be redeemed	100.00%

Subsequent Event (Details 2) - USD ($) $ in Thousands		12 Months Ended
Subsequent Event (Details 2) - USD ($) $ in Thousands	Oct. 17, 2014	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Subsequent event
Consideration paid in cash		$ 70,200	$ 62,100	$ 14,500
Consideration paid by issuing stock			14,300	900
Senior notes assumed in acquisition as part of consideration		18,300	5,600
Repayment of indebtedness		1,998,882	$ 2,156,399	$ 1,550,996
Subsequent Event [Member] \| Line of Credit
Subsequent event
Maximum increase in borrowing capacity	$ 500,000
Subsequent Event [Member] \| Revolving Credit Facility
Subsequent event
Borrowing capacity	1,050,000
Subsequent Event [Member] \| Letter of Credit
Subsequent event
Borrowing capacity	$ 500,000
Subsequent Event [Member] \| URS Corporation
Subsequent event
Percentage of ownership acquired	100.00%
Consideration paid in cash	$ 2,300,000
Consideration paid by issuing stock	1,600,000
Senior notes assumed in acquisition as part of consideration	1,000,000
Repayment of acquiree term loan as part of consideration	600,000
Repayment of acquiree line of credit as part of consideration	$ 100,000
Subsequent Event [Member] \| Senior Notes \| URS Corporation
Subsequent event
Percentage price of original principal amount of note at which note can be redeemed	101.00%
Amount of notes purchased	$ 600,000
Subsequent Event [Member] \| Term Loan A \| Secured Debt
Subsequent event
Borrowing capacity	1,925,000
Subsequent Event [Member] \| Term Loan B \| Secured Debt
Subsequent event
Borrowing capacity	760,000
Subsequent Event [Member] \| Senior Notes 5.43% series A due July 2020 and senior discount notes 1.00% series B due July 2022
Subsequent event
Repayment of indebtedness		$ 300,000
Prepayment of accrued interest and prepayment penalty	$ 56,000
Subsequent Event [Member] \| Senior Notes 5.43% Series A Due July 2020
Subsequent event
Interest rate (as a percent)	5.43%
Subsequent Event [Member] \| Senior Discount Notes 1.00% Series B due July 2022
Subsequent event
Interest rate (as a percent)	1.00%

Condensed Consolidated Financial Information (Details) - USD ($) $ in Thousands	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2011
CURRENT ASSETS:
Total cash and cash equivalents	$ 574,188	$ 600,677	$ 593,776	$ 456,940
Accounts receivable-net	2,654,976	2,342,262
Prepaid expenses and other current assets	177,536	168,714
Income taxes receivable	1,541
Deferred tax assets-net	25,872	19,949
TOTAL CURRENT ASSETS	3,434,113	3,131,602
PROPERTY AND EQUIPMENT-NET	281,979	270,672
DEFERRED TAX ASSETS-NET	118,038	143,478
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	142,901	106,422
GOODWILL	1,937,338	1,811,754		1,775,400
INTANGIBLE ASSETS-NET	90,238	83,149
OTHER NON-CURRENT ASSETS	118,770	118,546
TOTAL ASSETS	6,123,377	5,665,623
CURRENT LIABILITIES:
Short-term debt	23,915	29,578
Accounts payable	1,047,155	725,389
Accrued expenses and other current liabilities	964,627	915,282
Billings in excess of costs on uncompleted contracts	379,574	322,486
Income taxes payable		6,127
Current portion of long-term debt	40,498	54,687
TOTAL CURRENT LIABILITIES	2,455,769	2,053,549
OTHER LONG-TERM LIABILITIES	455,563	448,920
DEFERRED TAX LIABILITY - NET	196,900	175,200
LONG-TERM DEBT	939,565	1,089,060
TOTAL LIABILITIES	3,850,897	3,591,529
TOTAL AECOM STOCKHOLDERS' EQUITY	2,186,517	2,021,443
Noncontrolling interests	85,963	52,651
TOTAL STOCKHOLDERS' EQUITY	2,272,480	2,074,094	2,224,488	2,395,137
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	6,123,377	5,665,623
Senior Notes 5.00 Percent Due 2022
Condensed Statements of Operations and Comprehensive Income (Loss)
Principal amount	$ 800,000
Interest rate (as a percent)	5.75%
The 2024 Notes
Condensed Statements of Operations and Comprehensive Income (Loss)
Principal amount	$ 800,000
Interest rate (as a percent)	5.875%
Eliminations
CURRENT ASSETS:
Intercompany receivable	$ (682,700)	(721,500)
Income taxes receivable	(200)
Deferred tax assets-net	(61,200)	(65,900)
TOTAL CURRENT ASSETS	(744,100)	(787,400)
DEFERRED TAX ASSETS-NET	(24,500)
INVESTMENTS IN CONSOLIDATED SUBS	(3,442,100)	(3,658,600)
TOTAL ASSETS	(4,210,700)	(4,446,000)
CURRENT LIABILITIES:
Accrued expenses and other current liabilities	(200)
Intercompany payables and notes	(690,800)	(733,500)
Income taxes payable	(61,200)	(65,900)
TOTAL CURRENT LIABILITIES	(752,200)	(799,400)
DEFERRED TAX LIABILITY - NET	(24,500)
TOTAL LIABILITIES	(776,700)	(799,400)
TOTAL AECOM STOCKHOLDERS' EQUITY	(3,434,000)	(3,646,600)
TOTAL STOCKHOLDERS' EQUITY	(3,434,000)	(3,646,600)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	(4,210,700)	(4,446,000)
Parent
CURRENT ASSETS:
Total cash and cash equivalents	33,400	4,400	44,300	12,600
Intercompany receivable	363,800	321,100
Prepaid expenses and other current assets	19,700	7,800
Deferred tax assets-net	42,000	51,500
TOTAL CURRENT ASSETS	458,900	384,800
PROPERTY AND EQUIPMENT-NET	53,600	42,300
DEFERRED TAX ASSETS-NET	36,100	29,100
INVESTMENTS IN CONSOLIDATED SUBS	3,001,300	3,136,800
OTHER NON-CURRENT ASSETS	15,600	9,000
TOTAL ASSETS	3,565,500	3,602,000
CURRENT LIABILITIES:
Short-term debt	9,900	29,400
Accounts payable	26,300	11,300
Accrued expenses and other current liabilities	136,200	173,000
Intercompany payables and notes	157,700	192,600
Current portion of long-term debt	37,500	37,500
TOTAL CURRENT LIABILITIES	367,600	443,800
OTHER LONG-TERM LIABILITIES	80,500	61,400
LONG-TERM DEBT	938,900	1,087,400
TOTAL LIABILITIES	1,387,000	1,592,600
TOTAL AECOM STOCKHOLDERS' EQUITY	2,178,500	2,009,400
TOTAL STOCKHOLDERS' EQUITY	2,178,500	2,009,400
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	3,565,500	3,602,000
Guarantor Subsidiaries
CURRENT ASSETS:
Total cash and cash equivalents	85,800	80,200	47,400	44,900
Accounts receivable-net	907,400	976,600
Intercompany receivable	107,800	142,000
Prepaid expenses and other current assets	20,500	18,600
TOTAL CURRENT ASSETS	1,121,500	1,217,400
PROPERTY AND EQUIPMENT-NET	90,600	96,400
DEFERRED TAX ASSETS-NET	42,300	44,100
INVESTMENTS IN CONSOLIDATED SUBS	440,800	521,800
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	31,900	47,700
GOODWILL	1,011,800	1,011,800
INTANGIBLE ASSETS-NET	29,000	39,500
OTHER NON-CURRENT ASSETS	3,000	4,100
TOTAL ASSETS	2,770,900	2,982,800
CURRENT LIABILITIES:
Short-term debt	1,000	200
Accounts payable	405,100	394,500
Accrued expenses and other current liabilities	265,800	250,300
Intercompany payables and notes	460,000	400,900
Billings in excess of costs on uncompleted contracts	87,000	89,300
Income taxes payable	61,200	65,900
Current portion of long-term debt		15,800
TOTAL CURRENT LIABILITIES	1,280,100	1,216,900
OTHER LONG-TERM LIABILITIES	48,000	52,800
TOTAL LIABILITIES	1,328,100	1,269,700
TOTAL AECOM STOCKHOLDERS' EQUITY	1,442,800	1,713,100
TOTAL STOCKHOLDERS' EQUITY	1,442,800	1,713,100
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	2,770,900	2,982,800
Non-Guarantor Subsidiaries
CURRENT ASSETS:
Total cash and cash equivalents	455,000	516,100	$ 502,100	$ 399,400
Accounts receivable-net	1,747,600	1,365,700
Intercompany receivable	211,100	258,400
Prepaid expenses and other current assets	137,300	142,300
Income taxes receivable	1,700
Deferred tax assets-net	45,100	34,300
TOTAL CURRENT ASSETS	2,597,800	2,316,800
PROPERTY AND EQUIPMENT-NET	137,800	132,000
DEFERRED TAX ASSETS-NET	64,100	70,300
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	111,000	58,700
GOODWILL	925,500	800,000
INTANGIBLE ASSETS-NET	61,200	43,600
OTHER NON-CURRENT ASSETS	100,300	105,400
TOTAL ASSETS	3,997,700	3,526,800
CURRENT LIABILITIES:
Short-term debt	13,000
Accounts payable	615,800	319,600
Accrued expenses and other current liabilities	562,800	498,000
Intercompany payables and notes	73,100	140,000
Billings in excess of costs on uncompleted contracts	292,600	233,200
Current portion of long-term debt	3,000	1,400
TOTAL CURRENT LIABILITIES	1,560,300	1,192,200
OTHER LONG-TERM LIABILITIES	327,000	334,700
DEFERRED TAX LIABILITY - NET	24,500
LONG-TERM DEBT	700	1,700
TOTAL LIABILITIES	1,912,500	1,528,600
TOTAL AECOM STOCKHOLDERS' EQUITY	1,999,200	1,945,500
Noncontrolling interests	86,000	52,700
TOTAL STOCKHOLDERS' EQUITY	2,085,200	1,998,200
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 3,997,700	$ 3,526,800

Condensed Consolidated Financial Information (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Condensed Statements of Operations and Comprehensive Income (Loss)
Revenue	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 2,079,100	$ 2,067,500	$ 1,989,600	$ 2,017,300	$ 8,356,783	$ 8,153,495	$ 8,218,180
Cost of revenue	2,433,400	1,859,700	1,784,800	1,875,700	1,938,900	1,935,700	1,889,700	1,939,200	7,953,607	7,703,507	7,796,321
Gross profit	129,100	108,500	87,400	78,200	140,200	131,800	99,900	78,100	403,176	449,988	421,859
Equity in (losses) earnings of joint ventures	8,400	6,000	7,400	36,100	6,400	4,100	7,900	5,900	57,924	24,319	48,650
General and administrative expenses	(15,500)	(15,100)	(26,400)	(23,900)	(23,900)	(24,000)	(27,300)	(22,100)	(80,908)	(97,318)	(80,903)
Goodwill, Impairment Loss											336,000
Acquisition and integration expenses	(19,500)	(7,800)							(27,310)
Income (Loss) from operations	102,500	91,600	68,400	90,400	122,700	111,900	80,500	61,900	352,882	376,989	53,606
Other (expense) income	1,900	1,000	(200)		1,500	1,200	100	700	2,748	3,522	10,603
Interest expense	(10,100)	(9,800)	(10,500)	(10,400)	(10,200)	(11,700)	(11,900)	(10,900)	(40,842)	(44,737)	(46,726)
(Loss) income before income tax expense	94,300	82,800	57,700	80,000	114,000	101,400	68,700	51,700	314,788	335,774	17,483
Income tax (benefit) expense	29,600	13,700	15,200	23,500	35,800	30,100	14,000	12,700	82,024	92,578	74,416
Net income (loss)	64,700	69,100	42,500	56,500	78,200	71,300	54,700	39,000	232,764	243,196	(56,933)
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(600)	100	(2,300)	(100)	(1,700)	(500)	(900)	(900)	(2,910)	(3,953)	(1,634)
Net income (loss) attributable to AECOM	$ 64,100	$ 69,200	$ 40,200	$ 56,400	$ 76,500	$ 70,800	$ 53,800	$ 38,100	229,854	239,243	(58,567)
Eliminations
Condensed Statements of Operations and Comprehensive Income (Loss)
Revenue									(34,500)	(41,100)	(51,200)
Cost of revenue									(34,500)	(41,100)	(51,200)
Equity in earnings from subsidiaries									(387,600)	(385,400)	(100,000)
Income (Loss) from operations									(387,600)	(385,400)	(100,000)
Other (expense) income									(700)	(300)	(1,900)
Interest expense									700	300	1,900
(Loss) income before income tax expense									(387,600)	(385,400)	(100,000)
Income tax (benefit) expense									6,800	6,800	9,700
Net income (loss)									(394,400)	(392,200)	(109,700)
Net income (loss) attributable to AECOM									(394,400)	(392,200)	(109,700)
Parent
Condensed Statements of Operations and Comprehensive Income (Loss)
Equity in earnings from subsidiaries									346,700	334,300	42,400
General and administrative expenses									(80,900)	(97,300)	(80,900)
Acquisition and integration expenses									(27,300)
Income (Loss) from operations									238,500	237,000	(38,500)
Other (expense) income									500	1,400	2,000
Interest expense									(37,700)	(43,200)	(44,400)
(Loss) income before income tax expense									201,300	195,200	(80,900)
Income tax (benefit) expense									(28,600)	(44,100)	(22,400)
Net income (loss)									229,900	239,300	(58,500)
Net income (loss) attributable to AECOM									229,900	239,300	(58,500)
Guarantor Subsidiaries
Condensed Statements of Operations and Comprehensive Income (Loss)
Revenue									3,609,400	3,784,100	3,959,400
Cost of revenue									3,451,600	3,617,500	3,850,800
Gross profit									157,800	166,600	108,600
Equity in earnings from subsidiaries									40,900	51,100	57,600
Equity in (losses) earnings of joint ventures									15,000	12,700	32,500
Goodwill, Impairment Loss											(181,000)
Income (Loss) from operations									213,700	230,400	17,700
Other (expense) income									900		800
Interest expense									(700)	(100)	(400)
(Loss) income before income tax expense									213,900	230,300	18,100
Income tax (benefit) expense									34,300	51,500	4,900
Net income (loss)									179,600	178,800	13,200
Net income (loss) attributable to AECOM									179,600	178,800	13,200
Non-Guarantor Subsidiaries
Condensed Statements of Operations and Comprehensive Income (Loss)
Revenue									4,781,900	4,410,500	4,310,000
Cost of revenue									4,536,500	4,127,100	3,996,700
Gross profit									245,400	283,400	313,300
Equity in (losses) earnings of joint ventures									42,900	11,600	16,100
Goodwill, Impairment Loss											(155,000)
Income (Loss) from operations									288,300	295,000	174,400
Other (expense) income									2,000	2,400	9,700
Interest expense									(3,100)	(1,700)	(3,800)
(Loss) income before income tax expense									287,200	295,700	180,300
Income tax (benefit) expense									69,500	78,400	82,200
Net income (loss)									217,700	217,300	98,100
Noncontrolling interests in income of consolidated subsidiaries, net of tax									(2,900)	(4,000)	(1,700)
Net income (loss) attributable to AECOM									$ 214,800	$ 213,300	$ 96,400

Condensed Consolidated Financial Information (Details 3) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Condensed Statements of Operations and Comprehensive Income (Loss)
Net income (loss)	$ 64,700	$ 69,100	$ 42,500	$ 56,500	$ 78,200	$ 71,300	$ 54,700	$ 39,000	$ 232,764	$ 243,196	$ (56,933)
Other comprehensive (loss) income, net of tax:
Net unrealized (loss) gain on derivatives, net of tax									315	1,568	(3,716)
Foreign currency translation adjustments									(72,715)	(70,441)	53,895
Pension adjustments, net of tax									(24,161)	(14,582)	(41,778)
Other comprehensive (loss) income, net of tax									(96,561)	(83,455)	8,401
Comprehensive (loss) income, net of tax									136,203	159,741	(48,532)
Noncontrolling interests in comprehensive loss of consolidated subsidiaries, net of tax									(1,652)	(2,624)	(1,634)
Comprehensive (loss) income attributable to AECOM, net of tax									134,551	157,117	(50,166)
Eliminations
Condensed Statements of Operations and Comprehensive Income (Loss)
Net income (loss)									(394,400)	(392,200)	(109,700)
Other comprehensive (loss) income, net of tax:
Comprehensive (loss) income, net of tax									(394,400)	(392,200)	(109,700)
Comprehensive (loss) income attributable to AECOM, net of tax									(394,400)	(392,200)	(109,700)
Parent
Condensed Statements of Operations and Comprehensive Income (Loss)
Net income (loss)									229,900	239,300	(58,500)
Other comprehensive (loss) income, net of tax:
Net unrealized (loss) gain on derivatives, net of tax									300	1,600	(3,700)
Pension adjustments, net of tax									(9,900)	19,100	(9,800)
Other comprehensive (loss) income, net of tax									(9,600)	20,700	(13,500)
Comprehensive (loss) income, net of tax									220,300	260,000	(72,000)
Comprehensive (loss) income attributable to AECOM, net of tax									220,300	260,000	(72,000)
Guarantor Subsidiaries
Condensed Statements of Operations and Comprehensive Income (Loss)
Net income (loss)									179,600	178,800	13,200
Other comprehensive (loss) income, net of tax:
Comprehensive (loss) income, net of tax									179,600	178,800	13,200
Comprehensive (loss) income attributable to AECOM, net of tax									179,600	178,800	13,200
Non-Guarantor Subsidiaries
Condensed Statements of Operations and Comprehensive Income (Loss)
Net income (loss)									217,700	217,300	98,100
Other comprehensive (loss) income, net of tax:
Foreign currency translation adjustments									(72,700)	(70,500)	53,900
Pension adjustments, net of tax									(14,300)	(33,700)	(32,000)
Other comprehensive (loss) income, net of tax									(87,000)	(104,200)	21,900
Comprehensive (loss) income, net of tax									130,700	113,100	120,000
Noncontrolling interests in comprehensive loss of consolidated subsidiaries, net of tax									(1,600)	(2,600)	(1,700)
Comprehensive (loss) income attributable to AECOM, net of tax									$ 129,100	$ 110,500	$ 118,300

Condensed Consolidated Financial Information (Details 4) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Condensed Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	$ 360,625	$ 408,598	$ 433,352
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(53,099)	(42,005)	(12,571)
Cash acquired from consolidation of joint venture	18,955
Proceeds from disposal of businesses and property	3,646	2,724	2,647
Net investment in unconsolidated joint ventures	(52,173)	(23,822)	(2,846)
Sales (purchases) of investments	2,727	(24,270)	1,871
Payments for capital expenditures	(62,852)	(52,117)	(62,874)
Net cash provided by (used in) investing activities	(142,796)	(139,490)	(73,773)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	1,810,318	2,280,080	1,454,861
Repayments of borrowings under credit agreements	(1,998,882)	(2,156,399)	(1,550,996)
Cash paid for debt and equity issuance costs	(8,067)	(1,616)
Proceeds from issuance of common stock	13,886	14,029	13,760
Proceeds from exercise of stock options	13,417	14,365	4,541
Payments to repurchase common stock	(34,924)	(388,101)	(159,751)
Excess tax benefit from share-based payment	748	1,754	1,254
Net distributions to noncontrolling interests	(30,253)	(18,485)	(1,283)
Net cash provided by (used in) financing activities	(233,757)	(254,373)	(237,614)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(10,561)	(7,834)	14,871
NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS	(26,489)	6,901	136,836
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	600,677	593,776	456,940
CASH AND CASH EQUIVALENTS AT END OF PERIOD	574,188	600,677	593,776
Eliminations
CASH FLOWS FROM INVESTING ACTIVITIES:
Receipts from intercompany notes receivable	(146,700)	(116,200)	(137,200)
Other intercompany investing activites	(172,400)	(169,600)	(204,600)
Net cash provided by (used in) investing activities	(319,100)	(285,800)	(341,800)
CASH FLOWS FROM FINANCING ACTIVITIES:
Intercompany notes repayments	146,700	116,200	137,200
Other intercompany financing activities	172,400	169,600	204,600
Net cash provided by (used in) financing activities	319,100	285,800	341,800
Parent
Condensed Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	(33,300)	(25,800)	(82,300)
CASH FLOWS FROM INVESTING ACTIVITIES:
Sales (purchases) of investments			2,000
Payments for capital expenditures	(14,300)	(9,800)	(11,700)
Receipts from intercompany notes receivable	146,700	116,200	137,200
Other intercompany investing activites	116,700	120,900	210,300
Net cash provided by (used in) investing activities	249,100	227,300	337,800
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	1,769,300	2,234,500	1,435,200
Repayments of borrowings under credit agreements	(1,918,600)	(2,145,700)	(1,513,600)
Net change in overdrafts	(22,500)	29,400	(5,200)
Cash paid for debt and equity issuance costs	(8,100)	(1,600)
Proceeds from issuance of common stock	13,900	14,000	13,800
Proceeds from exercise of stock options	13,400	14,400	4,500
Payments to repurchase common stock	(34,900)	(388,100)	(159,800)
Excess tax benefit from share-based payment	700	1,700	1,300
Net cash provided by (used in) financing activities	(186,800)	(241,400)	(223,800)
NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS	29,000	(39,900)	31,700
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	4,400	44,300	12,600
CASH AND CASH EQUIVALENTS AT END OF PERIOD	33,400	4,400	44,300
Guarantor Subsidiaries
Condensed Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	206,500	134,000	246,300
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(55,000)
Proceeds from disposal of businesses and property			2,600
Net investment in unconsolidated joint ventures	9,400	2,600	(700)
Payments for capital expenditures	(17,800)	(17,500)	(20,300)
Other intercompany investing activites	55,700	48,700	(5,700)
Net cash provided by (used in) investing activities	(7,700)	33,800	(24,100)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements		15,800	2,500
Repayments of borrowings under credit agreements	(15,800)	(2,500)	(11,700)
Net change in overdrafts	800	(500)	(200)
Other intercompany financing activities	(178,200)	(147,800)	(210,300)
Net cash provided by (used in) financing activities	(193,200)	(135,000)	(219,700)
NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS	5,600	32,800	2,500
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	80,200	47,400	44,900
CASH AND CASH EQUIVALENTS AT END OF PERIOD	85,800	80,200	47,400
Non-Guarantor Subsidiaries
Condensed Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	187,400	300,400	269,400
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	1,900	(42,000)	(12,600)
Cash acquired from consolidation of joint venture	19,000
Proceeds from disposal of businesses and property	3,600	2,700
Net investment in unconsolidated joint ventures	(61,600)	(26,400)	(2,100)
Sales (purchases) of investments	2,700	(24,300)	(100)
Payments for capital expenditures	(30,700)	(24,800)	(30,900)
Net cash provided by (used in) investing activities	(65,100)	(114,800)	(45,700)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	39,900	400	8,700
Repayments of borrowings under credit agreements	(42,000)	(7,100)	(12,000)
Net change in overdrafts	300	(600)	200
Net distributions to noncontrolling interests	(30,200)	(18,500)	(1,300)
Intercompany notes repayments	(146,700)	(116,200)	(137,200)
Other intercompany financing activities	5,800	(21,800)	5,700
Net cash provided by (used in) financing activities	(172,900)	(163,800)	(135,900)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(10,500)	(7,800)	14,900
NET INCREASE(DECREASE) IN CASH AND CASH EQUIVALENTS	(61,100)	14,000	102,700
CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD	516,100	502,100	399,400
CASH AND CASH EQUIVALENTS AT END OF PERIOD	$ 455,000	$ 516,100	$ 502,100

Schedule II: Valuation and Qualifying Accounts (Details) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
Changes in valuation and qualifying accounts
Balance at Beginning of Year	$ 86.4	$ 112.8	$ 120.2
Additions Charged to Cost of Revenue	17.3	18.3	28.7
Deductions	(38.4)	(45.5)	(37.7)
Other and Foreign Exchange Impact	6.8	0.8	1.6
Balance at the End of the Year	$ 72.1	$ 86.4	$ 112.8

Label	Element	Value
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingNumber	2,900,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price	us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingWeightedAverageExercisePrice	$ 21.38