View Filing Data

Print Document View Excel Document

Document and Entity Information - USD ($) $ in Billions	12 Months Ended
Document and Entity Information - USD ($) $ in Billions	Sep. 30, 2015	Nov. 13, 2015	Apr. 03, 2015
Document and Entity Information
Entity Registrant Name	AECOM
Entity Central Index Key	0000868857
Document Type	10-K
Document Period End Date	Sep. 30, 2015
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 3.6
Entity Common Stock, Shares Outstanding		151,408,089
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
CURRENT ASSETS:
Cash and cash equivalents	$ 543,016	$ 521,784
Cash in consolidated joint ventures	140,877	52,404
Total cash and cash equivalents	683,893	574,188
Accounts receivable-net	4,841,450	2,654,976
Prepaid expenses and other current assets	388,982	177,536
Income taxes receivable	81,161	1,541
Deferred tax assets-net	250,599	25,872
TOTAL CURRENT ASSETS	6,246,085	3,434,113
PROPERTY AND EQUIPMENT-NET	699,322	281,979
DEFERRED TAX ASSETS-NET		118,038
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	321,625	142,901
GOODWILL	5,820,692	1,937,338
INTANGIBLE ASSETS-NET	659,438	90,238
OTHER NON-CURRENT ASSETS	267,136	118,770
TOTAL ASSETS	14,014,298	6,123,377
CURRENT LIABILITIES:
Short-term debt	2,788	23,915
Accounts payable	1,853,993	1,047,155
Accrued expenses and other current liabilities	2,167,771	964,627
Billings in excess of costs on uncompleted contracts	653,877	379,574
Current portion of long-term debt	157,623	40,498
TOTAL CURRENT LIABILITIES	4,836,052	2,455,769
OTHER LONG-TERM LIABILITIES	305,485	233,977
DEFERRED TAX LIABILITY-NET	230,037	844
PENSION BENEFIT OBLIGATIONS	565,254	220,742
LONG-TERM DEBT	4,446,527	939,565
TOTAL LIABILITIES	10,383,355	3,850,897
COMMITMENTS AND CONTINGENCIES (Note 19)
AECOM STOCKHOLDERS' EQUITY:
Common stock-authorized, 300,000,000 shares of $0.01 par value as of September 30, 2015 and 2014; issued and outstanding 151,263,650 and 96,715,797 shares as of September 30, 2015 and 2014, respectively	1,513	967
Additional paid-in capital	3,518,999	1,864,971
Accumulated other comprehensive loss	(635,100)	(356,602)
Retained earnings	522,336	677,181
TOTAL AECOM STOCKHOLDERS' EQUITY	3,407,748	2,186,517
Noncontrolling interests	223,195	85,963
TOTAL STOCKHOLDERS' EQUITY	3,630,943	2,272,480
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 14,014,298	$ 6,123,377

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2015	Sep. 30, 2014
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	151,263,650	96,715,797
Common stock, outstanding shares	151,263,650	96,715,797

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Income Statement
Revenue	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 17,989,880	$ 8,356,783	$ 8,153,495
Cost of revenue	4,553,100	4,422,900	4,403,000	4,075,700	2,433,400	1,859,700	1,784,800	1,875,700	17,454,692	7,953,607	7,703,507
Gross profit	170,600	126,600	103,200	134,800	129,100	108,500	87,400	78,200	535,188	403,176	449,988
Equity in earnings of joint ventures	29,900	27,700	24,700	23,900	8,400	6,000	7,400	36,100	106,245	57,924	24,319
General and administrative expenses	(25,500)	(24,400)	(29,800)	(34,300)	(15,500)	(15,100)	(26,400)	(23,900)	(113,975)	(80,908)	(97,318)
Acquisition and integration expenses	(79,800)	(88,500)	(91,600)	(138,500)	(19,500)	(7,800)			398,440	27,310
Income from operations	95,200	41,400	6,500	(14,100)	102,500	91,600	68,400	90,400	129,018	352,882	376,989
Other income	7,400	10,100	(1,000)	2,600	1,900	1,000	(200)	0	19,139	2,748	3,522
Interest expense	(60,000)	(60,200)	(60,700)	(118,700)	(10,100)	(9,800)	(10,500)	(10,400)	(299,627)	(40,842)	(44,737)
(Loss) income before income tax (benefit) expense	42,600	(8,700)	(55,200)	(130,200)	94,300	82,800	57,700	80,000	(151,470)	314,788	335,774
Income tax (benefit) expense	16,100	(8,500)	(75,800)	(12,100)	29,600	13,700	15,200	23,500	(80,237)	82,024	92,578
Net (loss) income	26,500	(200)	20,600	(118,100)	64,700	69,100	42,500	56,500	(71,233)	232,764	243,196
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(25,400)	(17,000)	(20,300)	(20,900)	(600)	100	(2,300)	(100)	(83,612)	(2,910)	(3,953)
Net (loss) income attributable to AECOM	$ 1,100	$ (17,200)	$ 300	$ (139,000)	$ 64,100	$ 69,200	$ 40,200	$ 56,400	$ (154,845)	$ 229,854	$ 239,243
Net (loss) income attributable to AECOM per share:
Basic (in dollars per share)	$ 0.01	$ (0.11)		$ (0.98)	$ 0.65	$ 0.71	$ 0.41	$ 0.59	$ (1.04)	$ 2.36	$ 2.38
Diluted (in dollars per share)	$ 0.01	$ (0.11)		$ (0.98)	$ 0.64	$ 0.70	$ 0.41	$ 0.58	$ (1.04)	$ 2.33	$ 2.35
Weighted average shares outstanding:
Basic (in shares)	153,800	151,700	151,100	141,900	98,100	97,500	97,000	96,300	149,605	97,226	100,618
Diluted (in shares)	155,200	151,700	152,800	141,900	99,700	99,000	98,300	97,600	149,605	98,657	101,942

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Consolidated Statements of Comprehensive Income (Loss)
Net (loss) income	$ 26,500	$ (200)	$ 20,600	$ (118,100)	$ 64,700	$ 69,100	$ 42,500	$ 56,500	$ (71,233)	$ 232,764	$ 243,196
Other comprehensive (loss) income, net of tax:
Net unrealized (loss) gain on derivatives, net of tax									(9,196)	315	1,568
Foreign currency translation adjustments									(285,520)	(72,715)	(70,441)
Pension adjustments, net of tax									12,953	(24,161)	(14,582)
Other comprehensive loss, net of tax									(281,763)	(96,561)	(83,455)
Comprehensive (loss) income, net of tax									(352,996)	136,203	159,741
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax									(80,347)	(1,652)	(2,624)
Comprehensive (loss) income attributable to AECOM, net of tax									$ (433,343)	$ 134,551	$ 157,117

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, 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	239,243				239,243	3,953	243,196
Other comprehensive 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	229,854				229,854	2,910	232,764
Other comprehensive 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
Increase (Decrease) in Stockholders' Equity
Net income	(154,845)				(154,845)	83,612	(71,233)
Other comprehensive loss	(278,498)			(278,498)		(3,265)	(281,763)
Issuance of stock	1,577,981	525	1,577,456				1,577,981
Repurchases of stock	(23,113)	16	(23,129)				(23,113)
Proceeds from exercise of options	11,073	5	11,068				11,073
Tax benefit from exercise of stock options	2,781		2,781				2,781
Stock based compensation	85,852		85,852				85,852
Other transactions with noncontrolling interests						201,154	201,154
Contributions from noncontrolling interests						133	133
Distributions to noncontrolling interests						(144,402)	(144,402)
BALANCE at Sep. 30, 2015	$ 3,407,748	$ 1,513	$ 3,518,999	$ (635,100)	$ 522,336	$ 223,195	$ 3,630,943

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
CASH FLOWS FROM OPERATING ACTIVITIES:
Net (loss) income	$ (71,233)	$ 232,764	$ 243,196
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	599,265	95,394	94,406
Equity in earnings of unconsolidated joint ventures	(106,245)	(57,924)	(24,319)
Distribution of earnings from unconsolidated joint ventures	157,616	23,839	31,159
Non-cash stock compensation	85,852	34,438	32,611
Prepayment penalty on unsecured senior notes	55,639
Excess tax benefit from share-based payment	(3,642)	(748)	(1,754)
Foreign currency translation	(19,632)	(20,794)	(16,061)
Write-off of debt issuance costs	8,997
Deferred income tax expense (benefit)	(53,034)	27,155	(7,210)
Other	(18,248)	1,460	1,821
Changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	369,600	(14,405)	92,152
Prepaid expenses and other assets	7,988	(31,103)	(21,836)
Accounts payable	142,126	91,955	(47,019)
Accrued expenses and other current liabilities	(118,488)	3,283	71,125
Billings in excess of costs on uncompleted contracts	(128,371)	3,095	(12,945)
Other long-term liabilities	(143,757)	(23,702)	(19,027)
Income taxes payable		(4,082)	(7,701)
Net cash provided by operating activities	764,433	360,625	408,598
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(3,293,284)	(53,099)	(42,005)
Cash acquired from consolidation of joint venture		18,955
Proceeds from disposal of businesses	15,127	3,646	2,724
Net investment in unconsolidated joint ventures	(32,705)	(52,173)	(23,822)
Sales (purchases) of investments	34,560	2,727	(24,270)
Payments for capital expenditures, net of disposals	(69,426)	(62,852)	(52,117)
Net cash provided by (used in) investing activities	(3,345,728)	(142,796)	(139,490)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	6,581,703	1,809,187	2,250,730
Repayments of borrowings under credit agreements	(5,158,254)	(1,976,352)	(2,155,264)
Issuance of unsecured senior notes	1,600,000
Prepayment penalty on unsecured senior notes	(55,639)
Cash paid for debt and equity issuance costs	(89,567)	(8,067)	(1,616)
Proceeds from issuance of common stock	25,561	13,886	14,029
Proceeds from exercise of stock options	11,073	13,417	14,365
Payments to repurchase common stock	(23,113)	(34,924)	(388,101)
Excess tax benefit from share-based payment	3,642	748	1,754
Net distributions to noncontrolling interests	(144,269)	(30,253)	(18,485)
Other financing activities	(31,373)	(21,399)	28,215
Net cash provided by (used in) financing activities	2,719,764	(233,757)	(254,373)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(28,764)	(10,561)	(7,834)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	109,705	(26,489)	6,901
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	574,188	600,677	593,776
CASH AND CASH EQUIVALENTS AT END OF YEAR	683,893	574,188	600,677
SUPPLEMENTAL CASH FLOW INFORMATION:
Common stock issued in acquisitions	1,554,912		14,322
Debt assumed from acquisitions	567,657
Interest paid	179,939	43,362	37,342
Net income tax refunds received (taxes paid)	$ 27,349	$ (68,797)	$ (115,508)

Significant Accounting Policies

12 Months Ended

Sep. 30, 2015

Significant Accounting Policies

Significant Accounting Policies

1. Significant Accounting Policies

Organization—Effective January 5, 2015, the official name of the Company changed from AECOM Technology Corporation to AECOM. AECOM and its consolidated subsidiaries design, build, finance and operate infrastructure assets for governments, businesses and organizations around the world. The Company provides planning, consulting, architectural and engineering design services to commercial and government clients worldwide in major end markets such as transportation, facilities, environmental, energy, water and government markets. The Company also provides construction services, including building construction and energy, infrastructure and industrial construction. In addition, the Company provides program and facilities management and maintenance, training, logistics, consulting, technical assistance, and systems integration and information technology services, primarily for agencies of the U.S. government and also for national governments around the world.

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 2015, 2014 and 2013 contained 52, 53 and 52 weeks, respectively, and ended on October 2, October 3 and September 27, 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, 2015, 2014 and 2013 were $8.3 billion, $3.5 billion and $3.2 billion, respectively.

Cost-Reimbursable Contracts.

Cost-reimbursable contracts consists of two similar contract types: cost-plus and time-and-materials.

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.

Guaranteed Maximum Price Contracts

Guaranteed Maximum Price. Guaranteed maximum price contracts (GMP) are common for design-build and commercial and residential projects. GMP contracts share many of the same contract provisions as cost-plus and fixed-price contracts. A contractor performing work pursuant to a cost-plus, GMP or fixed-price contract will all enter into trade contracts directly. Both cost-plus and GMP contracts generally include an agreed lump sum or percentage fee which is called out and separately identified and the contracts are considered 'open' book providing the owner with full disclosure of the project costs. A fixed-price contract provides the owner with a single lump sum amount without specifically identifying the breakdown of fee or costs and is typically 'closed' book thereby providing the owner with little detail as to the project costs. In a GMP contract, unlike the cost-plus contract, we provide the owner with a guaranteed price for the overall construction (adjusted only for change orders issued by the owner) and with a schedule which includes a completion date for the project. In addition, cost overruns in a GMP contract would generally be our responsibility and in the event our actions or inactions result in delays to the project we may be responsible to the owner for costs associated with such delay. For many of our commercial and residential GMP contracts, the final price is generally not established until we have awarded a substantial percentage of the trade contracts and we have negotiated additional contractual limitations, such as mutual waivers of consequential damages as well as aggregate caps on liabilities and liquidated damages.

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, 2015 and 2014, 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 generally 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 U.S. federal corporate 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 that would otherwise expire. 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.

New Accounting Pronouncements and Changes in Accounting	12 Months Ended
New Accounting Pronouncements and Changes in Accounting	Sep. 30, 2015
New Accounting Pronouncements and Changes in Accounting
New Accounting Pronouncements and Changes in Accounting	2. New Accounting Pronouncements and Changes in Accounting 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. The guidance will be effective for the Company's fiscal year beginning October 1, 2018. 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 selected the modified retrospective transition method, in which the Company will recognize the cumulative effect as of the date of initial application. The Company is currently in the process of evaluating the impact of the adoption of the new accounting guidance on its consolidated financial statements. In February 2015, the FASB issued amended guidance to the consolidation standard which updates the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendment modifies the evaluation of whether limited partnerships and similar legal entities are variable interest entities (VIEs) or voting interest entities and affects the consolidation analysis of reporting entities that are involved with VIEs, particularly those that have fee arrangements and related party relationships, among other provisions. This amended guidance will be effective for the Company's fiscal year beginning October 1, 2016. The Company is currently assessing the impact of the adoption that the amended guidance will have on its consolidated financial statements. In April 2015, the FASB issued new accounting guidance which requires debt issuance costs to be presented in the balance sheet as a direct deduction from the carrying value of the associated debt liability, consistent with the presentation of a debt discount. Prior to the issuance of the standard, debt issuance costs were required to be presented in the balance sheet as an asset. The guidance requires retrospective application and represents a change in accounting principle. The Company does not expect the guidance to have a material impact on its consolidated financial statements, as the application of this guidance affects classification only. This guidance will be effective for the Company's fiscal year beginning October 1, 2017. In April 2015, the FASB issued new accounting guidance which provides the use of a practical expedient that permits the entity to measure defined benefit plans assets and obligations using the month-end date that is closest to the entity's fiscal year-end date and apply that practical expedient consistently from year to year. Should the Company elect to adopt this guidance, it does not expect that the adoption of this guidance will have a material impact on its consolidated financial statements. This guidance will be effective for the Company's fiscal year beginning October 1, 2017. In September 2015, the FASB issued new accounting guidance which simplifies the accounting for measurement-period adjustments in connection with business combinations. The new guidance requires that the cumulative impact of a measurement-period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment amount is determined and therefore, eliminates the requirement to retrospectively account for the adjustment in prior periods presented. This guidance is effective for fiscal years and interim periods beginning after December 15, 2015, and is to be applied prospectively to measurement-period adjustments that occur after the effective date. Early adoption is permitted. The Company early adopted this guidance for the quarter ended September 30, 2015.

Stock Repurchase Program	12 Months Ended
Stock Repurchase Program	Sep. 30, 2015
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 through September 30, 2014, and made no purchases during the year ended September 30, 2015.

Business Acquisitions, Goodwill and Intangible Assets

12 Months Ended

Sep. 30, 2015

Business Acquisitions, Goodwill and Intangible Assets

Business Acquisitions, Goodwill and Intangible Assets

4. Business Acquisitions, Goodwill, and Intangible Assets

On October 17, 2014, the Company completed the acquisition of the U.S. headquartered URS Corporation (URS), an international provider of engineering, construction, and technical services, by purchasing 100% of the outstanding shares of URS common stock. The purpose of the acquisition was to further diversify the Company's market presence and accelerate the Company's strategy to create an integrated delivery platform for customers. The Company paid 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 upon the occurrence of a change in control of URS, the URS senior noteholders had the right to redeem their notes at a cash price equal to 101% of the principal amount of the notes. Accordingly, on October 24, 2014, the Company purchased $0.6 billion of URS's senior notes from the noteholders. See also Note 9, Debt. Additionally, the Company repaid in full URS's $0.6 billion 2011 term loan and $0.1 billion of URS's revolving line of credit.

The following summarizes the estimated fair values of URS assets acquired and liabilities assumed (in millions), as of the acquisition date:

Cash and cash equivalents	$	284.9
Accounts receivable		2,512.8
Prepaid expenses and other current assets		421.0
Property and equipment		570.9
Identifiable intangible assets:
Customer relationships, contracts and backlog		969.2
Tradename		7.8

Total identifiable intangible assets		977.0
Goodwill		4,021.7
Other non-current assets		329.8
Accounts payable		(656.7	)
Accrued expenses and other current liabilities		(1,344.8	)
Billings in excess of costs on uncompleted contracts		(397.8	)
Current portion of long-term debt		(47.4	)
Other long-term liabilities		(423.3	)
Pension benefit obligations		(406.3	)
Long-term debt		(520.2	)
Noncontrolling interests		(201.0	)

Net assets acquired	$	5,120.6

Backlog and customer relationships represent the fair value of existing contracts and the underlying customer relationships, and have lives ranging from 1 to 11 years (weighted average lives of approximately 3 years). Other intangible assets primarily consist of the fair value of office leases. Goodwill recognized largely results from a substantial assembled workforce, which does not qualify for separate recognition, as well as expected future synergies from combining operations. Accrued expenses and other current liabilities above include URS project liabilities and approximately $240 million related to estimated URS legal settlements and uninsured legal damages; see Note 19, Commitments and Contingencies including legal matters related to former URS affiliates.

The following presents summarized unaudited pro forma operating results assuming that the Company had acquired URS at October 1, 2013. These pro forma operating results are presented for illustrative purposes only and are not indicative of the operating results that would have been achieved had the related events occurred.

	Twelve Months Ended
	Sept 30, 2015		Sept 30, 2014
	(in millions)
Revenue	$	18,288	$	18,776
Income from continuing operations		509		(144	)
Net income		325		1
Net income attributable to AECOM		229		(65	)
Net income attributable to AECOM per share:
Basic	$	1.51	$	(0.43	)
Diluted	$	1.50	$	(0.43	)

Since the acquisition date, URS contributed $8.5 billion in revenue and $219.0 million in income from operations during the twelve months ended September 30, 2015. Amortization of intangible assets relating to URS was $361.6 million during the twelve months ended September 30, 2015 since the acquisition date. Additionally, included in equity in earnings of joint ventures and noncontrolling interests was intangible amortization expense of $37.3 million and $(26.6) million, respectively, during the twelve months ended September 30, 2015 related to joint venture fair value adjustments.

Billings in excess of costs on uncompleted contracts includes a margin fair value liability associated with long-term contracts acquired in connection with the acquisition of URS on October 17, 2014. This margin fair value liability was $148.1 million at the acquisition date, and its carrying value was $51.2 million at September 30, 2015, and is recognized as revenue on a percentage-of-completion basis as the applicable projects progress. The Company anticipates the remaining liability will be recognized as revenue over the next five years. Revenue and the related income from operations related to the margin fair value liability recognized during the twelve months ended September 30, 2015 was $96.9 million.

Acquisition and integration expenses in the accompanying consolidated statements of operations comprised of the following (in millions):

	Twelve Months Ended
	Sept 30, 2015		Sept 30, 2014
Severance and personnel costs	$	223.8	$	15.2
Professional service, real estate-related, and other expenses		174.6		12.1

Total	$	398.4	$	27.3

Included in severance and personnel costs for the twelve months ended September 30, 2015 was $101.9 million of severance expense, of which $83.6 million was paid as of September 30, 2015. All acquisition and integration expenses are classified within corporate, as presented in Note 20.

Interest expense in the accompanying consolidated statements of operations for the twelve months ended September 30, 2015 included acquisition related financing expenses of $79.8 million, which primarily consisted of a $55.6 million penalty from the prepayment of the Company's unsecured senior notes and $9.0 million related to the write-off of capitalized debt issuance costs from its unsecured senior notes, and 2014 Credit Agreement.

In addition to URS, the Company completed one, two and two business acquisitions during the years ended September 30, 2015, 2014 and 2013, respectively. These other business acquisitions completed during the years ended September 30, 2015, 2014 and 2013 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.

Excluding URS, the aggregate value of all consideration for acquisitions consummated during the years ended September 30, 2015, 2014 and 2013 were $27.3 million, $88.5 million and $82.0 million, respectively. The following table summarizes the estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions consummated during the fiscal years presented, excluding URS:

	Fiscal Year Ended
	September 30, 2015			September 30, 2014			September 30, 2013
	(in millions)
Cash acquired	$	0.6		$	17.1		$	20.1
Other current assets		13.8			256.2			41.5
Identifiable intangible assets:
Customer relationships, contracts and backlog		1.3			10.4			9.4
Trademark / tradename		—			1.5			—

Total intangible assets	$	1.3		$	11.9		$	9.4

Goodwill		23.6			72.7			72.6
Other non-current assets		—			16.5			8.6
Current liabilities		(12.0	)		(274.1	)		(54.9	)
Non-current liabilities		—			(11.8	)		(15.3	)

Net assets acquired	$	27.3		$	88.5		$	82.0

Consideration for acquisitions above, excluding URS, includes the following:

	Fiscal Year Ended
	September 30, 2015		September 30, 2014		September 30, 2013
	(in millions)
Cash paid	$	4.8	$	70.2	$	62.1
Contingent consideration / promissory notes		22.5		18.3		5.6
Equity issued		—		—		14.3

Total consideration	$	27.3	$	88.5	$	82.0

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 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.

The changes in the carrying value of goodwill by reportable segment for the fiscal years ended September 30, 2015 and 2014 were as follows:

	Fiscal Year 2015
	September 30, 2014		Post- Acquisition Adjustments		Foreign Exchange Impact			Acquired		September 30, 2015
	(in millions)
Design and Consulting Services	$	1,479.2	$	5.5	$	(96.0	)	$	1,774.6	$	3,163.3
Construction Services		276.9		0.6		(34.0	)		675.0		918.5
Management Services		181.2		—		(38.1	)		1,595.8		1,738.9

Total	$	1,937.3	$	6.1	$	(168.1	)	$	4,045.4	$	5,820.7

	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

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, 2015 and 2014, included in intangible assets—net, in the accompanying consolidated balance sheets, were as follows:

	September 30, 2015							September 30, 2014
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period (years)
	(in millions)
Backlog and customer relationships	$	1,224.7	$	(565.3	)	$	659.4	$	271.6	$	(182.8	)	$	88.8	1 - 11
Trademark / tradename		16.4		(16.4	)		—		9.3		(7.9	)		1.4	0.3 - 2

Total	$	1,241.1	$	(581.7	)	$	659.4	$	280.9	$	(190.7	)	$	90.2

Amortization expense of acquired intangible assets included within cost of revenue was $391.0 million, $24.0 million, and $21.2 million for the years ended September 30, 2015, 2014, and 2013, respectively. The following table presents estimated amortization expense of existing intangible assets for the succeeding years:

Fiscal Year	(in millions)
2016	$	187.4
2017		98.1
2018		80.1
2019		74.7
2020		62.5
Thereafter		156.6

Total	$	659.4

Accounts Receivable-Net

12 Months Ended

Sep. 30, 2015

Accounts Receivable-Net

Accounts Receivable-Net

5. Accounts Receivable—Net

Net accounts receivable consisted of the following:

	Fiscal Year Ended
	September 30, 2015			September 30, 2014
	(in millions)
Billed	$	2,426.2		$	1,248.4
Unbilled		2,099.8			1,214.8
Contract retentions		379.6			263.9

Total accounts receivable—gross		4,905.6			2,727.1
Allowance for doubtful accounts		(64.1	)		(72.1	)

Total accounts receivable—net	$	4,841.5		$	2,655.0

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, 2015 and 2014 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, 2015 and 2014.

The Company sold trade receivables to financial institutions, of which $240.8 million and $111.9 million were outstanding as of September 30, 2015 and 2014, 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, 2015

Property and Equipment

Property and Equipment

6. Property and Equipment

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

	Fiscal Year Ended
	September 30, 2015			September 30, 2014			Useful Lives (years)
	(in millions)
Building and land	$	105.7		$	11.5		10 - 45
Leasehold improvements		349.3			299.7		1 - 20
Computer systems and equipment		603.0			302.6		3 - 15
Furniture and fixtures		125.8			101.5		3 - 10
Automobiles		24.7			6.8		3 - 12

Total		1,208.5			722.1
Accumulated depreciation and amortization		(509.2	)		(440.1	)

Property and equipment, net	$	699.3		$	282.0

Depreciation expense for the fiscal years ended September 30, 2015, 2014 and 2013 were $191.3 million, $69.1 million and $70.7 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. Included in payments for capital expenditures presented within the Consolidated Statements of Cash Flows, were proceeds from disposals of property and equipment of $44.9 million, $4.4 million, and $3.5 million for the years ended September 30, 2015, 2014, and 2013, respectively.

Joint Ventures and Variable Interest Entities

12 Months Ended

Sep. 30, 2015

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 19.

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

	September 30, 2015		September 30, 2014
	(in millions)
Current assets	$	727.8	$	314.1
Non-current assets		282.8		106.2

Total assets	$	1,010.6	$	420.3


Current liabilities	$	441.5	$	229.1
Non-current liabilities		0.2		—

Total liabilities		441.7		229.1
Total AECOM equity		354.7		116.6
Noncontrolling interests		214.2		74.6

Total owners' equity		568.9		191.2

Total liabilities and owners' equity	$	1,010.6	$	420.3

Total revenue of the consolidated joint ventures was $2,368.0 million, $614.5 million and $490.9 million for the years ended September 30, 2015, 2014 and 2013, 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, 2015		September 30, 2014
	(in millions)
Current assets	$	1,200.7	$	539.6
Non-current assets		527.3		273.7

Total assets	$	1,728.0	$	813.3


Current liabilities	$	936.7	$	397.9
Non-current liabilities		87.0		91.0

Total liabilities		1,023.7		488.9
Joint venturers' equity		704.3		324.4

Total liabilities and joint venturers' equity	$	1,728.0	$	813.3


AECOM's investment in joint ventures	$	321.6	$	142.9

	Twelve Months Ended
	September 30, 2015		September 30, 2014
	(in millions)
Revenue	$	4,754.6	$	2,017.8
Cost of revenue		4,476.8		1,960.1

Gross profit	$	277.8	$	57.7

Net income	$	231.2	$	57.7

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

	Fiscal Year Ended
	September 30, 2015		September 30, 2014		September 30, 2013
	(in millions)
Pass through joint ventures	$	26.2	$	10.2	$	6.4
Other joint ventures		80.0		47.7		17.9

Total	$	106.2	$	57.9	$	24.3

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 Benefit Obligation

12 Months Ended

Sep. 30, 2015

Pension Benefit Obligations

Pension Benefit Obligations

8. Pension Benefit Obligations

In the U.S., the Company sponsors various qualified defined benefit pension plans. The legacy AECOM defined benefit plan covers substantially all permanent AECOM employees hired as of March 1, 1998. The other recently acquired plans cover employees of URS and the Hunt Corporation at the time of their acquisition. Benefits under these plans generally are based on the employee's years of creditable service and compensation. All defined benefit plans are closed to new participants and all defined benefit plans, except the URS Federal Services, Inc. Employees Retirement Plan, have frozen accruals. The Company also sponsors various non-qualified plans in the U.S.; all of these plans are frozen. 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, 2015						September 30, 2014						September 30, 2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Change in benefit obligation:
Benefit obligation at beginning of year	$	217.0		$	676.6		$	180.3		$	622.1		$	192.9		$	574.0
Service cost		6.8			1.1			—			0.7			—			0.9
Participant contributions		0.4			0.5			0.4			0.2			0.4			0.3
Interest cost		28.2			47.1			7.8			27.9			6.6			23.8
Benefits paid		(33.9	)		(41.0	)		(12.8	)		(23.3	)		(11.0	)		(18.8	)
Actuarial (gain) loss		(41.0	)		10.6			23.2			62.3			(8.6	)		49.0
Plan settlements		(20.1	)		(2.5	)		—			(2.0	)		—			(5.7	)
Net transfer in/(out)/acquisitions		560.8			618.6			18.1			—			—			—
Foreign currency translation (gain) loss		—			(71.8	)		—			(11.3	)		—			(1.4	)

Benefit obligation at end of year	$	718.2		$	1,239.2		$	217.0		$	676.6		$	180.3		$	622.1

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	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	$	139.7		$	532.6		$	119.8		$	489.9		$	112.3		$	462.4
Actual return on plan assets		(2.8	)		49.9			14.2			60.4			11.3			37.4
Employer contributions		42.1			24.4			4.9			16.4			6.8			16.2
Participant contributions		0.4			0.5			0.4			0.2			0.4			0.3
Benefits paid		(33.9	)		(41.0	)		(12.8	)		(23.3	)		(11.0	)		(18.8	)
Plan settlements		(20.1	)		(2.5	)		—			(2.0	)		—			(5.7	)
Net transfer in/(out)/acquisitions		333.6			415.5			13.2			—			—			—
Foreign currency translation (loss) gain		—			(53.6	)		—			(9.0	)		—			(1.9	)

Fair value of plan assets at end of year	$	459.0		$	925.8		$	139.7		$	532.6		$	119.8		$	489.9

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Reconciliation of funded status:
Funded status at end of year	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)
Contribution made after measurement date		N/A			N/A			N/A			N/A			N/A			N/A

Net amount recognized at end of year	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)

The following table sets forth the amounts recognized in the consolidated balance sheets as of September 30, 2015, 2014 and 2013:

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	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	$	1.6		$	1.7		$	—		$	1.1		$	—		$	0.6
Accrued expenses and other current liabilities		(10.6	)		—			(1.7	)		—			(1.4	)		—
Other long-term liabilities		(250.2	)		(315.1	)		(75.6	)		(145.1	)		(59.1	)		(132.8	)

Net amount recognized in the balance sheet	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)

The following table details the reconciliation of amounts in the consolidated statements of stockholders' equity for the fiscal years ended September 30, 2015, 2014 and 2013:

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	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	$	—		$	5.3		$	—		$	5.8		$	—		$	6.0
Net (loss)		(99.3	)		(183.6	)		(113.0	)		(190.1	)		(99.4	)		(170.7	)

Total recognized in accumulated other comprehensive (loss)	$	(99.3	)	$	(178.3	)	$	(113.0	)	$	(184.3	)	$	(99.4	)	$	(164.7	)

The following table details the components of net periodic benefit cost for the plans in fiscal 2015, 2014 and 2013:

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	6.8		$	1.1		$	—		$	0.7		$	—		$	1.0
Interest cost on projected benefit obligation		28.2			47.1			7.8			27.9			6.6			23.8
Expected return on plan assets		(29.4	)		(49.4	)		(8.6	)		(26.1	)		(8.5	)		(22.7	)
Amortization of prior service costs		—			(0.2	)		—			(0.2	)		—			(0.2	)
Amortization of net loss		4.3			5.9			4.0			4.9			4.3			4.0
Settlement loss recognized		0.6			0.7			—			0.4			—			2.6

Net periodic (benefit) cost	$	10.5		$	5.2		$	3.2		$	7.6		$	2.4		$	8.5

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 $6.9 million, $7.6 million and $2.6 million in the years ended September 30, 2015, 2014 and 2013, respectively.

Amounts included in accumulated other comprehensive loss as of September 30, 2015 that are expected to be recognized as components of net periodic benefit cost during fiscal 2016 are (in millions):

	U.S.			Int'l
Amortization of prior service cost	$	—		$	0.2
Amortization of net actuarial losses		(4.0	)		(5.7	)

Total	$	(4.0	)	$	(5.5	)

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, 2015				September 30, 2014				September 30, 2013
	U.S.		Int'l		U.S.		Int'l		U.S.		Int'l
	(in millions)
Projected benefit obligation	$	692.5	$	1,226.2	$	217.0	$	658.5	$	180.3	$	601.7
Accumulated benefit obligation		686.5		1,222.0		217.0		656.3		180.3		599.8
Fair value of plan assets		455.6		911.2		139.7		513.4		119.8		469.0

Funding requirements for each pension plan are determined based on the local laws of the country where such pension plan resides. In certain countries, the funding requirements are mandatory while in other countries, they are discretionary. The Company currently intends to contribute $20.7 million to the international plans in fiscal 2016. There is a required minimum contribution of $1.3 million for one of the U.S. plans. In addition, the Company may make discretionary contributions. The Company currently intends to contribute $10.8 million to U.S. plans in fiscal 2016.

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

Year Ending September 30,	U.S.		Int'l
2016	$	40.6	$	37.4
2017		41.0		41.2
2018		40.6		44.4
2019		41.4		41.4
2020		42.8		43.1
2021 - 2025		217.0		242.5

Total	$	423.4	$	450.0

The underlying assumptions for the pension plans are as follows:

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Weighted-average assumptions to determine benefit obligation:
Discount rate		4.10	%		3.80	%		4.00	%		3.94	%		4.40	%		4.44	%
Salary increase rate		3.81	%		2.51	%		N/A			2.38	%		N/A			2.58	%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate		3.88	%		3.92	%		4.40	%		4.44	%		3.50	%		4.39	%
Salary increase rate		4.50	%		2.65	%		N/A			2.58	%		N/A			2.36	%
Expected long-term rate of return on plan assets		6.73	%		6.00	%		7.50	%		5.40	%		7.50	%		5.11	%

Pension costs are determined using the assumptions as of the beginning of the plan year. 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 2015 and pension plan asset allocation, both U.S. and international, as of September 30, 2015 and 2014:

							Percentage of Plan Assets as of September 30,
	Target Allocations						Percentage of Plan Assets as of September 30,
	Target Allocations						2015						2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Asset Category
Equities		39	%		30	%		37	%		27	%		58	%		28	%
Debt		57			30			59			30			31			33
Cash		1			10			1			4			1			3
Property and other		3			30			3			39			10			36

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

The Company's domestic and foreign plans seek a competitive rate of return relative to an appropriate level of risk depending on the funded status and obligations of each plan and typically employ both active and passive investment management strategies. The Company's risk management practices include diversification across asset classes and investment styles and periodic rebalancing toward asset allocation targets. The target asset allocation selected for each plan reflects a risk/return profile that the Company believes is appropriate relative to each plan's liability structure and return goals.

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 6.73% and 6.00% weighted-average long-term rate of return on assets assumption for the fiscal year ended September 30, 2015 for U.S. and non-U.S. plans, respectively.

Multiemployer Pension Plans

We participate in over 200 construction-industry multiemployer pension plans. Generally, the plans provide defined benefits to substantially all employees covered by collective bargaining agreements. Under the Employee Retirement Income Security Act, a contributor to a multiemployer plan is liable, upon termination or withdrawal from a plan, for its proportionate share of a plan's unfunded vested liability. The Company's aggregate contributions to these multiemployer plans were $54.5 million for the year ended September 30, 2015.

As of September 30, 2015, 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, 2015
	Total Carrying Value as of September 30, 2015		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in millions)
Cash and cash equivalents	$	44.4	$	11.0	$	33.4	$	—
Equity securities
Global equity securities		52.8		—		52.8		—
Domestic equity securities		60.0		—		60.0		—
Investment funds
Diversified funds		287.4		—		287.4		—
Equity funds		309.6		—		309.6		—
Fixed income funds		542.5		—		542.5		—
Hedge funds		53.0		—		39.4		13.6
Assets held by insurance company		35.1		—		35.1		—

Total	$	1,384.8	$	11.0	$	1,360.2	$	13.6

As of September 30, 2014, 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, 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

Changes for the year ended September 30, 2015, in the fair value of the Company's recurring post-retirement plan Level 3 assets are as follows:

	September 30, 2014 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, 2015 Ending balance
	(in millions)
Investment funds
Hedge funds	$	13.7	$	(0.1	)	$	—	$	—	$	—	$	—	$	13.6

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

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, 2015, there were no material changes to the valuation techniques.

Debt

12 Months Ended

Sep. 30, 2015

Debt

Debt

9. Debt

Debt consisted of the following:

	September 30, 2015			September 30, 2014
	(in millions)
2014 Credit Agreement	$	2,414.3		$	—
2014 Senior Notes		1,600.0			—
URS Senior Notes		429.4			—
Unsecured term credit agreement		—			712.5
Unsecured senior notes		—			263.9
Other debt		163.2			27.6

Total debt		4,606.9			1,004.0
Less: Current portion of debt and short-term borrowings		(160.4	)		(64.4	)

Long-term debt, less current portion	$	4,446.5		$	939.6

The following table presents, in millions, scheduled maturities of our debt as of September 30, 2015:

Fiscal Year
2016	$	160.4
2017		348.3
2018		126.7
2019		97.5
2020		1,507.1
Thereafter		2,366.9

Total	$	4,606.9

2014 Credit Agreement

In connection with the acquisition of URS, on October 17, 2014, the Company entered into a new credit agreement (Credit Agreement) consisting 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 subject to terms outlined in the Credit Agreement. These facilities under the Credit Agreement may be increased by an additional amount of up to $500 million. The Credit Agreement replaced the Second Amended and Restated Credit Agreement, dated as of June 7, 2013, and the 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 addition, the Company paid in full, including a pre-payment penalty of $55.6 million, its unsecured senior notes (5.43% Series A Notes due July 2020 and 1.00% Series B Senior Discount Notes due July 2022). The new Credit Agreement matures on October 17, 2019 with respect to the revolving credit facility, the term loan A facility, and the incremental performance letter of credit facility. The term loan B facility matures on October 17, 2021. Certain subsidiaries of the Company (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 (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 contains covenants that limit the Company's ability and certain of its subsidiaries to, among other things: (i) create, incur, assume, or suffer to exist liens; (ii) incur or guarantee indebtedness; (iii) pay dividends or repurchase stock; (iv) enter into transactions with affiliates; (v) consummate asset sales, acquisitions or mergers; (vi) enter into certain type of burdensome agreements; or (vii) make investments.

On July 1, 2015, the Credit Agreement was amended to revise the definition of "Consolidated EBITDA" to increase the allowance for acquisition and integration expenses related to the acquisition of URS.

Under the Credit Agreement, the Company is subject to a maximum consolidated leverage ratio and minimum interest coverage ratio at the end of each fiscal quarter beginning with the quarter ending on March 31, 2015. The Company's Consolidated Leverage Ratio was 4.6 at September 30, 2015. As of September 30, 2015, the Company's was in compliance with the covenants of the Credit Agreement.

At September 30, 2015 and 2014, outstanding standby letters of credit totaled $92.5 million and $12.1 million, respectively, under its revolving credit facilities. As of September 30, 2015 and 2014, the Company had $947.6 million and $1,037.9 million, respectively, available under its revolving credit facility.

2014 Senior 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 (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 2014 Senior Notes or Notes).

As of September 30, 2015, the estimated fair market value of our 2014 Senior Notes was approximately $1,616.0 million, $806.0 million for the 2022 Notes and $810.0 million for the 2024 Notes. The fair value of the Notes as of September 30, 2015 was derived by taking the mid-point of the trading prices from an observable market input (Level 2) in the secondary bond market and multiplying it by the outstanding balance of its 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 at a redemption price of 100% of the principal amount thereof, plus accrued and unpaid interest to the date of redemption.

The indenture pursuant to which the 2014 Senior Notes were issued 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 to exchange the Notes for registered notes having terms substantially identical in all material respects to (except certain transfer restrictions, registration rights and additional interest provisions relating to the Notes will not apply to the registered notes). The Company filed an initial registration statement on Form S-4 with the SEC on July 6, 2015 that was declared effective by the SEC on September 29, 2015. On November 2, 2015, the Company completed its exchange offer which exchanged the Notes for the registered notes, as well as all related guarantees.

The Company was in compliance with the covenants relating to the Notes as of September 30, 2015.

URS Senior Notes

In connection with the URS acquisition, the Company assumed URS's 3.85% Senior Notes due 2017 (2017 URS Senior Notes) and its 5.00% Senior Notes due 2022 (2022 URS Senior Notes) totaling $1.0 billion (URS Senior Notes). The URS acquisition triggered change in control provisions in the URS Senior Notes that allowed URS senior note holders to redeem their URS Senior Notes at a cash price equal to 101% of the principal amount and, accordingly, the Company redeemed $572.3 million of the URS Senior Notes on October 24, 2014. 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.

As of September 30, 2015, the estimated fair market value of the URS Senior Notes was approximately $408.6 million, $178.7 million for the 2017 URS Senior Notes and $229.9 million for the 2022 URS Senior Notes. The carrying value of the URS Senior Notes on the Company's Consolidated Balance Sheets as of September 30, 2015 was $429.4 million, $182.0 million for the 2017 URS Senior Notes and $247.4 million for the 2022 URS Senior Notes. The fair value of the Company's URS Senior Notes as of September 30, 2015 was derived by taking the mid-point of the trading prices from an observable market input (Level 2) in the secondary bond market and multiplying it by the outstanding balance of the URS Senior Notes.

As of September 30, 2015, the Company was in compliance with the covenants relating to the URS Senior Notes.

Other Debt

Other debt consists primarily of obligations under capital leases and loans, and unsecured credit facilities. The Company's unsecured credit facilities are primarily used for standby letters of credit issued for payment of performance guarantees. At September 30, 2015 and 2014, these outstanding standby letters of credit totaled $344 million and $301 million, respectively. As of September 30, 2015, the Company had $405.9 million available under these unsecured credit facilities.

Effective Interest Rate

The Company's average effective interest rate on its total debt, including the effects of the interest rate swap agreements, during the year ended September 30, 2015, 2014 and 2013 was 4.2%, 2.8% and 3.0%, respectively.

Derivative Financial Instruments and Fair Value Measurements

12 Months Ended

Sep. 30, 2015

Derivative Financial Instruments and Fair Value Measurements

Derivative Financial Instruments and Fair Value Measurements

10. Derivative Financial Instruments and Fair Value Measurements

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 contracts 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 contracts would be recognized in other income (expense). Further, the Company excludes the change in the time value of the foreign currency contracts from the assessment of hedge effectiveness. The Company records the premium paid or time value of contract 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, 2015
Notional Amount (in millions)		Fixed Rate			Expiration Date
$	300.0		1.63	%	June 2018
	300.0		1.54	%	September 2018

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

The notional principal of outstanding foreign currency contracts to purchase Australian dollars (AUD) with U.S. dollars was AUD 98.1 million (or $74.1 million) at September 30, 2015. There were no foreign currency contracts at September 30, 2014.

Other 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 were not material for the years ended September 30, 2015, 2014 and 2013.

Fair Value Measurements

The Company's non-pension financial assets and liabilities recorded at fair values relate to derivative instruments and were not material at September 30, 2015 or 2014.

See Note 14 for accumulated balances and reporting period activities of derivatives related to reclassifications out of accumulated other comprehensive income or loss for the years ended September 30, 2015, 2014 and 2013. Amounts recognized in accumulated other comprehensive loss from the Company's foreign currency options were immaterial for all years presented. Amounts reclassified from accumulated other comprehensive loss into income from the foreign currency options were 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.

During the years ended September 30, 2015 and 2014, the Company entered into two contingent consideration arrangements in connection with business acquisitions. Under the arrangements, the Company agreed to pay cash to the sellers if certain financial performance thresholds are achieved in the future. The fair value of the contingent consideration liability as of September 30, 2015 and 2014 was $39 million and $17 million, respectively, and is a Level 3 fair value measurement recorded within other accrued liabilities. It was valued based on estimated future net cash flows. After the initial recording of this liability as a part of purchase accounting, there were no material subsequent changes in fair value through September 30, 2015. Any future changes in the fair value of this contingent consideration liability will be recognized in earnings during the applicable period.

- 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
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624171-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35706170&loc=d3e41620-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624163-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5579240-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624177-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80784-113994

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=35706170&loc=d3e41641-113959

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5579245-113959

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4H
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624258-113959

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35736893&loc=d3e80748-113994

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5708775-113959

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5708773-113959

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5618551-113959

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5580258-113959

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4E
-URI http://asc.fasb.org/extlink&oid=35706170&loc=SL5624181-113959

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 25
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6886632&loc=d3e76258-113986

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35706170&loc=d3e41638-113959

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(n))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Concentration of Credit Risk	12 Months Ended
Concentration of Credit Risk	Sep. 30, 2015
Concentration of Credit Risk
Concentration of Credit Risk	11. 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 20 regarding the Company's foreign revenues. In order to mitigate credit risk, the Company continually reviews the credit worthiness of its major private clients.

Leases

12 Months Ended

Sep. 30, 2015

Leases

Leases

12. 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,
2016	$	328.9
2017		263.0
2018		211.6
2019		179.0
2020		150.1
Thereafter		487.4

Total	$	1,620.0

Rent expense for leases for the years ended September 30, 2015, 2014 and 2013 was approximately $395.9 million, $210.4 million and $225.4 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, 2015

Other Financial Information

Other Financial Information

13. Other Financial Information

Accrued expenses and other current liabilities consist of the following:

	Fiscal Year Ended
	September 30, 2015		September 30, 2014
	(in millions)
Accrued salaries and benefits	$	852.2	$	400.6
Accrued contract costs		993.1		446.4
Other accrued expenses		322.5		117.6

	$	2,167.8	$	964.6

Accrued contract costs above include balances related to professional liability and workers' compensation accruals of $239.2 million and $129.2 million as of September 30, 2015 and 2014, respectively. The remaining accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees.

Reclassification out of Accumulated Other Comprehensive Loss

12 Months Ended

Sep. 30, 2015

Reclassifications out of Accumulated Other Comprehensive Loss

Reclassifications out of Accumulated Other Comprehensive Loss

14. Reclassifications out of Accumulated Other Comprehensive Loss

The accumulated balances and reporting period activities for the years ended September 30, 2015, 2014 and 2013 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, 2012	$	(178.2	)	$	2.7		$	(3.7	)	$	(179.2	)
Other comprehensive loss 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 loss 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	)

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2014	$	(217.0	)	$	(137.8	)	$	(1.8	)	$	(356.6	)
Other comprehensive income (loss) before reclassification		5.8			(282.3	)		(13.3	)		(289.8	)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial losses, net of tax		7.2			—			—			7.2
Cash flow hedge losses, net of tax		—			—			4.1			4.1

Balances at September 30, 2015	$	(204.0	)	$	(420.1	)	$	(11.0	)	$	(635.1	)

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Sep. 30, 2015
Stockholders' Equity
Stockholders' Equity	15. 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 16.

- 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21484-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SAB TOPIC 4.E)
-URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21488-112644

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.29-31)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 4
-Subparagraph (SAB TOPIC 4.C)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187143-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6405834&loc=d3e23285-112656

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Stock Plans

12 Months Ended

Sep. 30, 2015

Stock Plans

Stock Plans

16. Stock Plans

Defined Contribution Plans—Substantially all permanent employees are eligible to participate in defined contribution plans provided by the Company. Under these plans, participants may make contributions into a variety of funds, including a fund that is fully invested in Company stock. Employees are not required to allocate any funds to Company stock. 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. Compensation expense relating to these employer contributions under defined contribution plans for fiscal years ended September 30, 2015, 2014 and 2013 was $13.3 million, $14.4 million and $14.6 million, respectively.

Stock Incentive Plans—Under the 2006 Stock Incentive Plan, the Company has up to 13.1 million securities remaining available for future issuance as of September 30, 2015. 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, 2015, option activity was as follows:

	Number of Options (in millions)			Weighted Average Exercise Price
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


Granted		—			—
Exercised		(0.3	)		24.98
Cancelled		—			—

Balance, September 30, 2015		1.3			28.26


Exercisable as of September 30, 2013		1.4			24.51


Exercisable as of September 30, 2014		0.9			25.16


Exercisable as of September 30, 2015		0.7			25.04

The following table summarizes information concerning outstanding and exercisable options as of September 30, 2015:

	Options Outstanding								Options Exercisable
	Number Outstanding as of September 30, 2015 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price		Aggregate Intrinsic Value (in millions)		Number Exercisable as of September 30, 2015 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
Range of Exercise Prices
$21.01 - $23.94		0.2		0.23	$	23.19	$	1.1		0.2		0.23	$	23.19
24.45 - 27.67		0.4		1.47		25.43		0.9		0.4		1.47		25.43
28.04 - 31.62		0.7		7.67		31.25		—		0.1		2.01		28.53

		1.3		4.69		28.26	$	2.0		0.7		1.10		25.04

The remaining contractual life of options outstanding at September 30, 2015 range from 0.04 to 8.43 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, 2015, 2014 and 2013 was $2.1 million, $4.3 million and $7.9 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. No stock options were granted during the year ended September 30, 2015.

The Company grants stock units to employees under the Performance Earnings Program (PEP), whereby units are earned and issued dependent upon meeting established cumulative performance objectives and vesting over a three-year period. Additionally, the Company issues restricted stock units to employees 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 $32.32, $29.32 and $22.27 during the years ended September 30, 2015, 2014 and 2013, respectively. The weighted average grant date fair value of restricted stock unit awards was $31.05, $29.60 and $22.83 during the years ended September 30, 2015, 2014 and 2013, respectively. Included in the restricted stock unit grants during the twelve months ended September 30, 2015 were 2.6 million restricted stock units with a grant date fair value of $30.04 per share that were converted from unvested URS service based restricted stock awards assumed by the Company in connection with the acquisition of URS. Total compensation expense related to these share-based payments including stock options was $112.2 million, $34.4 million and $32.6 million during the years ended September 30, 2015, 2014 and 2013, respectively. Included in total compensation expense during the twelve months ended September 30, 2015 was $43.9 million related to the settlement of accelerated URS equity awards with $17.6 million of Company stock and $26.3 million in cash which was classified as acquisition and integration expense. Unrecognized compensation expense related to total share-based payments outstanding as of September 30, 2015 was $115.5 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 $3.6 million, $0.7 million and $1.8 million for the years ended September 30, 2015, 2014 and 2013, respectively, have been classified as financing cash inflows in the Consolidated Statements of Cash Flows.

Income Taxes

12 Months Ended

Sep. 30, 2015

Income Taxes

Income Taxes

17. Income Taxes

Income before income taxes included (loss) income from domestic operations of $(214.6) million, $138.2 million and $111.8 million for fiscal years ended September 30, 2015, 2014 and 2013 and income from foreign operations of $63.1 million, $176.6 million and $224.0 million for fiscal years ended September 30, 2015, 2014 and 2013.

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

	Fiscal Year Ended
	September 30, 2015			September 30, 2014			September 30, 2013
	(in millions)
Current:
Federal	$	(67.1	)	$	5.3		$	30.3
State		2.6			3.3			9.9
Foreign		37.2			46.3			59.7

Total current income tax (benefit) expense		(27.3	)		54.9			99.9

Deferred:
Federal		(44.2	)		27.7			5.8
State		1.2			5.6			(10.6	)
Foreign		(10.0	)		(6.2	)		(2.5	)

Total deferred income tax (benefit) expense		(53.0	)		27.1			(7.3	)

Total income tax (benefit) expense	$	(80.3	)	$	82.0		$	92.6

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, 2015						September 30, 2014						September 30, 2013
	Amount			%			Amount			%			Amount			%
	(in millions)
Tax at federal statutory rate	$	(53.0	)		35.0	%	$	110.2			35.0	%	$	117.5			35.0	%
State income tax, net of federal benefit		(2.3	)		1.5			5.0			1.6			2.5			0.7
Exclusion of tax on non-controlling interests		(29.3	)		19.3			—			—			—			—
Income tax credits and incentives		(21.1	)		14.0			(7.1	)		(2.2	)		(14.7	)		(4.3	)
Foreign tax rate differential		(14.0	)		9.3			(22.5	)		(7.2	)		(9.9	)		(2.9	)
Change in uncertain tax positions		6.5			(4.3	)		(4.5	)		(1.4	)		(7.3	)		(2.2	)
Valuation allowance		30.0			(19.8	)		6.3			2.0			1.6			0.5
Domestic production activities deduction		—			—			(11.7	)		(3.7	)		(2.6	)		(0.8	)
Nondeductible transaction costs		2.8			(1.9	)		2.8			0.9			—			—
Other items, net		0.1			(0.1	)		3.5			1.1			5.5			1.6

Total income tax expense	$	(80.3	)		53.0	%	$	82.0			26.1	%	$	92.6			27.6	%

During the year ended September 30, 2015, the Company recognized a $19.4 million tax benefit related to U.S. tax incentives and credits that expired on December 31, 2014. During the year ended September 30, 2015, the Company also benefited from the application of IRC section 954(c)(6) dealing with the exception to current U.S. taxation of certain inter-company payments among controlled foreign corporations. Section 954(c)(6) expired on September 30, 2015 for the Company. Unless retroactively extended, the expiration of section 954(c)(6) and the other expired provisions could have a material impact on our consolidated results of operations in subsequent years.

The deferred tax assets (liabilities) are as follows:

	Fiscal Year Ended
	September 30, 2015			September 30, 2014
	(in millions)
Deferred tax assets:
Compensation and benefit accruals not currently deductible	$	166.7		$	65.5
Net operating loss carry forwards		195.9			69.3
Self insurance reserves		46.8			48.8
Research and Experimentation and other tax credits		43.0			34.2
Pension liability		165.6			59.4
Accrued liabilities		267.3			63.7
Other		11.4			26.2

Total deferred tax assets		896.7			367.1

Deferred tax liabilities:
Unearned revenue		(101.9	)		(122.9	)
Depreciation and amortization		(76.5	)		(59.2	)
Acquired intangible assets		(219.2	)		(14.8	)
Investment in subsidiaries		(239.2	)		—

Total deferred tax liabilities		(636.8	)		(196.9	)

Valuation allowance		(239.4	)		(27.1	)

Net deferred tax assets	$	20.5		$	143.1

As of September 30, 2015, the Company has available unused state net operating loss (NOL) carry forwards of $526.0 million and foreign NOL carry forwards of $828.7 million which expire at various dates. In addition, as of September 30, 2015, the Company has unused federal and state research and development credits of $22.4 million and California Enterprise Zone Tax Credits of $6.8 million.

As of September 30, 2015 and 2014, gross deferred tax assets were $896.7 million and $367.1 million, respectively. The Company has recorded a valuation allowance of approximately $239.4 million and $27.1 million at September 30, 2015 and 2014, 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 that would otherwise expire. 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 $657.3 million will be realized and, as such, no additional valuation allowance has been provided. The increase in the valuation allowance of $212 million is primarily attributable to the acquisition of URS of $182 million which were recorded in business combination, and certain current year foreign losses which were allocated to income from continuing operations.

As of September 30, 2015 and 2014, the Company has remaining tax-deductible goodwill of $261.2 million and $251.6 million, respectively, resulting from acquisitions. The amortization of this goodwill is deductible over various periods ranging up to 15 years.

Generally, 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 $1,341.2 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. The Company recorded a deferred tax liability in the amount of $88.2 million relating to certain foreign subsidiaries for which the undistributed earnings are not intended to be reinvested indefinitely as part of the liabilities assumed in connection with the acquisition of URS on October 17, 2014. The Company also recorded a deferred tax liability of $145.6 million in business combination for a stock basis adjustment that was inherited in the URS acquisition.

As of September 30, 2015 and 2014, the Company had a liability for unrecognized tax benefits, including potential interest and penalties, net of related tax benefit, totaling $107.6 million and $52.6 million, respectively. The gross unrecognized tax benefits as of September 30, 2015 and 2014 were $95.2 million and $47.5 million, respectively, excluding interest, penalties, and related tax benefit. Of the $95.2 million, approximately $77.0 million would be included in the effective tax rate if recognized in the fiscal year ended September 30, 2015. 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, 2015			September 30, 2014
	(in millions)
Balance at the beginning of the year	$	47.5		$	53.7
Gross increase due to acquisitions		49.4			—
Gross increase in prior years' tax positions		6.4			3.3
Gross decrease in prior years' tax positions		(0.2	)		(7.6	)
Decrease due to settlement with tax authorities		(2.0	)		(2.0	)
Gross increase in current period's tax positions		6.0			2.2
Decrease due to lapse of statute of limitations		(4.6	)		(2.1	)
Gross change due to foreign exchange fluctuations		(7.3	)		—

Balance at the end of the year	$	95.2		$	47.5

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, 2015, the accrued interest and penalties, including balances acquired in the URS acquisition, were $13.9 million and $3.5 million, respectively, excluding any related income tax benefits. As of September 30, 2014, the accrued interest and penalties were $6.2 million and $2.9 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 2010. The Company anticipates that some of the audits may be concluded in the foreseeable future, including in fiscal year ending September 30, 2016. 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.

In July 2013, the FASB issued ASU No. 2013-11, "Income Taxes (Topic 740) Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists." This topic provides guidance on whether an unrecognized tax benefit should be presented as a reduction to a deferred tax asset or as a separate liability. This update was effective for annual and interim periods beginning after December 15, 2013, and we adopted this ASU on October 1, 2014. The adoption of this update resulted in a decrease to the September 30, 2015 deferred tax asset balance of $34.8 million.

Earnings Per Share

12 Months Ended

Sep. 30, 2015

Earnings Per Share

Earnings Per Share

18. Earnings Per Share

Basic earnings per share (EPS) excludes dilution and is computed by dividing net income available for common stockholders by the weighted average number of common shares outstanding for the period. Diluted EPS is computed by dividing net income by the weighted average number of common shares outstanding and potential common shares for the period. The Company includes as potential common shares the weighted average dilutive effects of outstanding stock options and restricted stock units using the treasury stock method. For the periods presented, options excluded from the calculation of potential common shares were not significant. The computation of diluted loss per share for the year ended September 30, 2015 excludes 1.7 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, 2015		September 30, 2014		September 30, 2013
	(in millions)
Denominator for basic earnings per share		149.6		97.2		100.6
Potential common shares		—		1.5		1.3

Denominator for diluted earnings per share		149.6		98.7		101.9

Commitments and Contingencies

12 Months Ended

Sep. 30, 2015

Commitments and Contingencies

Commitments and Contingencies

19. 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 and its affiliates are involved in various investigations, audits, claims and lawsuits arising in the normal course of business. The Company is not always aware that it is under investigation, or of its status in such matters, but currently is aware of certain pending investigations, including the matters described below. In the opinion of management, based on current information and discussions with counsel, with the exception of matters noted below, the ultimate resolution of these matters is not expected to have a material adverse effect on the Company's consolidated balance sheet or statements of income or cash flows. The Company is not always aware that it or its affiliates are under investigation, or of the status of such matters, but the Company is currently aware of certain pending investigations, including the matters described below.

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, 2015, the Company was contingently liable in the amount of approximately $436.5 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 does not expect that these guarantees will have a material adverse effect on its consolidated balance sheet or statements of income or cash flows.

USAID Egyptian Projects

In November 2004, the federal government filed a civil action in Idaho federal district court against Washington Group International, a Delaware company (WGI), an affiliate of URS, which the Company acquired on October 17, 2014, and two of WGI's subcontractors, asserting violations under the Federal False Claims Act and Federal Foreign Assistance Act of 1961 for failure to comply with U.S. Agency for International Development (USAID) source, origin, and nationality regulations in connection with five USAID-financed Egyptian projects beginning in the early 1990s. The federal government seeks a refund of the approximately $373 million paid to WGI under the contracts for the five completed and fully operational projects as well as damages and civil penalties (including doubling and trebling of damages) for violation of the statutes. In March 2005, WGI filed motions in Idaho federal district court and the United States Bankruptcy Court in Nevada contending that the federal government's Idaho federal district court action was barred under the plan of reorganization approved by the Bankruptcy Court in 2002 when WGI emerged from bankruptcy protection. In 2006, the Idaho federal district court action was stayed pending the bankruptcy-related proceedings. On April 24, 2012, the Bankruptcy Court ruled that the bulk of the federal government's claims under the Federal False Claims and the Federal Foreign Assistance Acts are not barred. On November 7, 2012, WGI appealed the Bankruptcy Court's decision to the Ninth Circuit Bankruptcy Appellate Panel. On August 2, 2013, the Appellate Panel affirmed the Bankruptcy Court's decision. On September 26, 2013, WGI appealed the Appellate Panel's decision to the United States Ninth Circuit Court of Appeals.

WGI contests the federal government's allegations and intends to continue to defend this matter vigorously; however, WGI cannot provide assurance that it will be successful in these efforts.

DOE Deactivation, Demolition, and Removal Project

Washington Group International, an Ohio company (WGI Ohio), an affiliate of URS, executed a cost-reimbursable task order with the Department of Energy (DOE) in 2007 to provide deactivation, demolition and removal services at a New York State project site that, during 2010, experienced contamination and performance issues and remains uncompleted. In February 2011, WGI Ohio and the DOE executed a Task Order Modification that changed some cost-reimbursable contract provisions to at-risk. The Task Order Modification, including subsequent amendments, requires the DOE to pay all project costs up to $106 million, requires WGI Ohio and the DOE to equally share in all project costs incurred from $106 million to $146 million, and requires WGI Ohio to pay all project costs exceeding $146 million.

Due to unanticipated requirements and permitting delays by federal and state agencies, as well as delays and related ground stabilization activities caused by Hurricane Irene in 2011, WGI Ohio has been required to perform work outside the scope of the Task Order Modification. In December 2014, WGI Ohio submitted claims against the DOE pursuant to the Contracts Disputes Acts seeking recovery of $103 million, including additional fees on changed work scope. Due to significant delays and uncertainties about responsibilities for the scope of remaining work, final project completion costs and other associated costs may exceed $100 million.

WGI Ohio can provide no certainty that it will recover the DOE claims and fees submitted in December 2014, as well as any other project costs after December 2014 that WGI Ohio is obligated to incur including the remaining project completion costs, which could have a material adverse effect on the Company's results of operations.

Canadian Pipeline Contract

In January 2010, a pipeline owner filed an action in the Court of Queen's Bench of Alberta, Canada against Flint Energy Services Ltd. (Flint), an affiliate of URS, as well as against a number of other defendants, alleging that the defendants negligently provided pipe coating and insulation system services, engineering, design services, construction services, and other work, causing damage to and abandonment of the line. The pipeline owner alleges it has suffered approximately C$85 million in damages in connection with the abandonment and replacement of the pipeline. Flint was the construction contractor on the pipeline project. Other defendants were responsible for engineering and design-services and for specifying and providing the actual pipe, insulation and coating materials used in the line. In January 2011, the pipeline owner served a Statement of Claim on Flint and, in September 2011, Flint filed a Statement of Defense denying that the damages to the coating system of the pipeline were caused by any negligence or breach of contract of Flint.

Flint disputes the pipeline owner's claims and intends to continue to defend this matter vigorously; however, it cannot provide assurance that it will be successful, in whole or in part, in these efforts.

Waste Isolation Pilot Plant Environmental Incidents

URS is a member of Nuclear Waste Partnership, LLC, a joint venture that manages and operates the Waste Isolation Pilot Plant (WIPP), a DOE federal waste repository in New Mexico designed to dispose of low level transuranic (TRU) radioactive waste generated by federal facilities. On February 5, 2014, an underground vehicle fire suspended operations at WIPP. On February 14, 2014, in a separate and unrelated event, a TRU waste container that originated from Los Alamos National Laboratory breached and released low levels of radiological contaminants from the mine at WIPP into the atmosphere. On December 6, 2014, the DOE and Nuclear Waste Partnership received an administrative compliance order and civil penalty of $17.7 million from the New Mexico Environment Department alleging violations of the Resource Conservation and Recovery Act and the New Mexico Hazardous Waste Act due to WIPP's failure to prevent the underground fire and the radiological release. In addition, disposal operations at WIPP have been suspended until a final recovery plan can be implemented.

Nuclear Waste Partnership, DOE and the New Mexico Environmental Department have executed a General Principles of Agreement, which, if incorporated into a final settlement document, would provide for DOE funding for various projects in lieu of any penalty payments.

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. TCC continues to cooperate with the ongoing investigation and to engage in active discussions with the U.S. Attorney's Office regarding an amicable resolution of the issues raised as a result of the investigation.

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 class action applicants claim that they represent investors who acquired approximately $155 million Australian dollars of securities. On July 10, 2015, AECOM Australia, the RCM Applicants and Portigon AG entered into a Deed of Release settling the respective lawsuits.

AECOM Australia disputes the claimed entitlements to damages asserted by the remaining class action lawsuit and will continue to defend this matter vigorously. AECOM Australia cannot provide assurance that it will be successful in these efforts. The potential range of loss and the resolution of this matter cannot be determined at this time and could have a material adverse effect on AECOM Australia and the results of its operations.

DOE Hanford Nuclear Reservation

URS Energy and Construction, Washington River Protection Solutions LLC and Washington Closure Hanford LLC, affiliates of URS, perform services under multiple contracts (including under the Waste Treatment Plant contract, the Tank Farm contract and the River Corridor contract) at the DOE's Hanford nuclear reservation that have been subject to various government investigations or litigation:


	•	Waste Treatment Plant government investigation: The federal government is conducting an investigation into our affiliate, URS Energy & Construction, a subcontractor on the Waste Treatment Plant, regarding contractual compliance and various technical issues in the design, development and construction of the Waste Treatment Plant.
	•	Waste Treatment Plant whistleblower and employment claims: Two former employees have each filed employment related claims against our affiliate, URS Energy & Construction, seeking restitution for alleged retaliation and wrongful termination. In August 2015, URS Energy & Construction settled one of these former employees' whistleblower and employment related claims for $4.1 million.
	•	Tank Farms government investigation: The federal government is conducting an investigation regarding the time keeping of employees at our joint venture, Washington River Protection Solutions LLC, when the joint venture took over as the prime contractor from another federal contractor.
	•	Tank Farms government investigation: The federal government is conducting an investigation into the circumstances surrounding the response of our joint venture, Washington River Protection Solutions LLC, to a leak within the tank farms of the Hanford nuclear reservation.
	•	River Corridor litigation: The federal government has partially intervened in a false claims act complaint filed in the Eastern District of Washington on December 2013 challenging our joint venture, Washington Closure Hanford LLC, and its contracting procedures under the Small Business Act.

URS Energy and Construction, Washington River Protection Solutions LLC and Washington Closure Hanford LLC dispute these investigations and claims and intend to continue to defend these matters vigorously; however, URS Energy and Construction, Washington River Protection Solutions LLC and Washington Closure Hanford LLC cannot provide assurances that they will be successful in these efforts. The resolution of these matters cannot be determined at this time and could have a material adverse effect on the Company's results of operations and cash flows.

Reportable Segments and Geographic Information

12 Months Ended

Sep. 30, 2015

Reportable Segments and Geographic Information

Reportable Segments and Geographic Information

20. Reportable Segments and Geographic Information

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 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, 2015:
Revenue	$	7,962.9		$	6,676.7		$	3,350.3		$	—		$	17,989.9
Cost of revenue		7,663.6			6,633.9			3,157.2			—			17,454.7
Gross profit		299.3			42.8			193.1			—			535.2
Equity in earnings of joint ventures		6.6			23.0			76.6			—			106.2
General and administrative expenses		—			—			—			(114.0	)		(114.0	)
Acquisition and integration expenses		—			—			—			(398.4	)		(398.4	)
Operating income (loss)		305.9			65.8			269.7			(512.4	)		129.0
Segment assets		7,118.2			3,382.4			2,903.9			609.8			14,014.3
Gross profit as a % of revenue		3.8	%		0.6	%		5.8	%					3.0	%
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	%

Geographic Information:

	Fiscal Year Ended
	September 30, 2015				September 30, 2014				September 30, 2013
	Revenue		Long-Lived Assets		Revenue		Long-Lived Assets		Revenue		Long-Lived Assets
	(in millions)
United States	$	12,599.6		4,852.5	$	4,933.7		1,603.7	$	4,829.6		1,477.3
Asia Pacific		1,385.3		426.4		1,338.2		340.5		1,507.2		361.0
Canada		1,308.3		641.0		561.1		146.7		712.0		168.4
Europe		1,796.9		1,496.2		788.2		270.8		599.4		267.2
Other foreign countries		899.8		352.1		735.6		209.5		505.3		116.6

Total	$	17,989.9		7,768.2	$	8,356.8		2,571.2	$	8,153.5		2,390.5

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
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-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
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-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
-SubTopic 10
-Section 50
-Paragraph 40
-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
-Paragraph 42
-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
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-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
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Major Clients	12 Months Ended
Major Clients	Sep. 30, 2015
Major Clients
Major Clients	21. 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 24%, 15% 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, 2015, 2014 and 2013, respectively. One of these contracts accounted for approximately 2%, 3% and 4% of the Company's revenue in the years ended September 30, 2015, 2014 and 2013, respectively.

Quarterly Financial Information-Unaudited

12 Months Ended

Sep. 30, 2015

Quarterly Financial Information-Unaudited

Quarterly Financial Information-Unaudited

22. Quarterly Financial Information—Unaudited

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

Fiscal Year 2015:	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per share data)
Revenue	$	4,210.5		$	4,506.2		$	4,549.5		$	4,723.7
Cost of revenue		4,075.7			4,403.0			4,422.9			4,553.1

Gross profit		134.8			103.2			126.6			170.6
Equity in earnings of joint ventures		23.9			24.7			27.7			29.9
General and administrative expenses		(34.3	)		(29.8	)		(24.4	)		(25.5	)
Acquisition and integration expenses		(138.5	)		(91.6	)		(88.5	)		(79.8	)

Income from operations		(14.1	)		6.5			41.4			95.2
Other income (expenses)		2.6			(1.0	)		10.1			7.4
Interest expense		(118.7	)		(60.7	)		(60.2	)		(60.0	)

(Loss) income before income tax expense		(130.2	)		(55.2	)		(8.7	)		42.6
Income tax (benefit) expense		(12.1	)		(75.8	)		(8.5	)		16.1

Net (loss) income		(118.1	)		20.6			(0.2	)		26.5
Noncontrolling interest in income of consolidated subsidiaries, net of tax		(20.9	)		(20.3	)		(17.0	)		(25.4	)

Net (loss) income attributable to AECOM	$	(139.0	)	$	0.3		$	(17.2	)	$	1.1


Net (loss) income attributable to AECOM per share:
Basic	$	(0.98	)	$	—		$	(0.11	)	$	0.01
Diluted	$	(0.98	)	$	—		$	(0.11	)	$	0.01
Weighted average common shares outstanding:
Basic		141.9			151.1			151.7			153.8
Diluted		141.9			152.8			151.7			155.2

During the three months ended March 31, 2015, the Company updated certain provisional amounts reflected in the preliminary purchase price allocation of URS. These measurement period adjustments require the revision of comparative financial information for the quarter ended December 31, 2014, and are reflected in the above results of operations. The adjustments to intangible assets increased amortization expense for the three months ended December 31, 2014 by $53.9 million. The adjustments to the margin fair value liability increased revenue for the three months ended December 31, 2014 by $24.5 million. The net effect of these adjustments to noncontrolling interests was a decrease of $2.3 million for the three months ended December 31, 2014. See also Note 4, Business Acquisitions, Goodwill, and Intangible Assets.

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

Condensed Consolidating Financial Information

12 Months Ended

Sep. 30, 2015

Condensed Consolidating Financial Information

Condensed Consolidating Infromation

23. Condensed Consolidating Financial Information

As discussed in Note 9, 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 filed a Registration Statement on Form S-4 relating to the offer to exchange the Notes for new 5.75% Senior Notes due 2022 and 5.875% Senior Notes due 2024 that was declared effective by the SEC on September 29, 2015. The Notes are fully and unconditionally guaranteed on a joint and several basis by certain of AECOM's directly and indirectly wholly-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 registration of the exchange offer, AECOM became 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, 2015

	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
ASSETS
CURRENT ASSETS:
Total cash and cash equivalents	$	1.3	$	162.5	$	520.1	$	—		$	683.9
Accounts receivable—net		—		2,165.5		2,675.9		—			4,841.4
Intercompany receivable		771.3		187.3		262.7		(1,221.3	)		—
Prepaid expenses and other current assets		36.7		127.4		224.9		—			389.0
Income taxes receivable		68.7		—		12.5		—			81.2
Deferred tax assets—net		36.6		—		276.9		(62.9	)		250.6

TOTAL CURRENT ASSETS		914.6		2,642.7		3,973.0		(1,284.2	)		6,246.1
PROPERTY AND EQUIPMENT—NET		93.4		240.0		365.9		—			699.3
DEFERRED TAX ASSETS—NET		27.1		—		7.3		(34.4	)		—
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES		6,739.4		1,343.7		67.4		(8,150.5	)		—
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES		0.8		73.4		247.4		—			321.6
GOODWILL		—		3,291.1		2,529.6		—			5,820.7
INTANGIBLE ASSETS—NET		—		459.4		200.0		—			659.4
OTHER NON-CURRENT ASSETS		88.7		26.8		151.7		—			267.2

TOTAL ASSETS	$	7,864.0	$	8,077.1	$	7,542.3	$	(9,469.1	)	$	14,014.3


LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Short-term debt	$	2.3	$	—	$	0.5	$	—		$	2.8
Accounts payable		28.0		834.1		991.9		—			1,854.0
Accrued expenses and other current liabilities		229.5		1,001.6		936.7		—			2,167.8
Intercompany payable		119.9		960.3		319.8		(1,400.0	)		—
Billings in excess of costs on uncompleted contracts		—		255.7		398.2		—			653.9
Deferred tax liability—net		—		62.9		—		(62.9	)		—
Current portion of long-term debt		105.6		24.5		27.5		—			157.6

TOTAL CURRENT LIABILITIES		485.3		3,139.1		2,674.6		(1,462.9	)		4,836.1
OTHER LONG-TERM LIABILITIES		63.6		299.5		507.6		—			870.7
DEFERRED TAX LIABILITY—NET		—		122.6		141.9		(34.4	)		230.1
NOTE PAYABLE INTERCOMPANY—NON CURRENT		—		—		669.1		(669.1	)		—
LONG-TERM DEBT		3,914.0		482.7		49.8		—			4,446.5

TOTAL LIABILITIES		4,462.9		4,043.9		4,043.0		(2,166.4	)		10,383.4
TOTAL AECOM STOCKHOLDERS' EQUITY		3,401.1		4,033.2		3,276.1		(7,302.7	)		3,407.7
Noncontrolling interests		—		—		223.2		—			223.2

TOTAL STOCKHOLDERS' EQUITY		3,401.1		4,033.2		3,499.3		(7,302.7	)		3,630.9

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	7,864.0	$	8,077.1	$	7,542.3	$	(9,469.1	)	$	14,014.3

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 SUBSIDIARIES		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 payable		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 Statements of Income
(in millions)

	For the Fiscal Year Ended September 30, 2015
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	8,749.5		$	9,463.6		$	(223.2	)	$	17,989.9
Cost of revenue		—			8,486.4			9,191.5			(223.2	)		17,454.7

Gross profit		—			263.1			272.1			—			535.2
Equity in earnings from subsidiaries		321.3			(95.4	)		(1.4	)		(224.5	)		—
Equity in earnings of joint ventures		—			20.0			86.2			—			106.2
General and administrative expenses		(112.2	)		(1.8	)		—			—			(114.0	)
Acquisition and integration expenses		(346.9	)		(51.5	)		—			—			(398.4	)

(Loss) income from operations		(137.8	)		134.4			356.9			(224.5	)		129.0
Other income (expense)		5.1			34.9			14.7			(35.6	)		19.1
Interest (expense) income		(275.4	)		(20.4	)		(39.4	)		35.6			(299.6	)

(Loss) income before income tax expense		(408.1	)		148.9			332.2			(224.5	)		(151.5	)
Income tax (benefit) expense		(253.3	)		66.7			61.0			45.3			(80.3	)

Net (loss) income		(154.8	)		82.2			271.2			(269.8	)		(71.2	)
Noncontrolling interests in income of consolidated subsidiaries, net of tax		—			—			(83.6	)		—			(83.6	)

Net (loss) income attributable to AECOM	$	(154.8	)	$	82.2		$	187.6		$	(269.8	)	$	(154.8	)

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

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

Income (loss) 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 (loss)		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 (loss) attributable to AECOM	$	239.3		$	178.8		$	213.3		$	(392.2	)	$	239.2

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

	For the Fiscal Year Ended September 30, 2015
	Parent			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net (loss) income	$	(154.8	)	$	82.2	$	271.2		$	(269.8	)	$	(71.2	)
Other comprehensive income (loss), net of tax:
Net unrealized loss on derivatives, net of tax		(6.1	)		—		(3.1	)		—			(9.2	)
Foreign currency translation adjustments		—			—		(285.6	)		—			(285.6	)
Pension adjustments, net of tax		1.8			6.4		4.8			—			13.0

Other comprehensive (loss) income, net of tax		(4.3	)		6.4		(283.9	)		—			(281.8	)

Comprehensive (loss) income, net of tax		(159.1	)		88.6		(12.7	)		(269.8	)		(353.0	)
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax		—			—		(80.3	)		—			(80.3	)

Comprehensive (loss) income attributable to AECOM, net of tax	$	(159.1	)	$	88.6	$	(93.0	)	$	(269.8	)	$	(433.3	)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net income (loss)	$	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 (loss), 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 (loss) 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 (loss)	$	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 (loss), 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 (loss) attributable to AECOM, net of tax	$	260.0	$	178.8	$	110.5		$	(392.2	)	$	157.1

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2015
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
CASH FLOWS FROM OPERATING ACTIVITIES	$	(551.2	)	$	816.9		$	498.7		$	—		$	764.4
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired		(3,564.2	)		109.2			161.7			—			(3,293.3	)
Proceeds from disposal of businesses and property		9.5			5.6			—			—			15.1
Net investment in unconsolidated joint ventures		—			(4.0	)		(28.7	)		—			(32.7	)
Sales (purchases) of investments		37.3			—			(2.7	)		—			34.6
Payments for capital expenditures, net of disposals		(51.9	)		(15.8	)		(1.7	)		—			(69.4	)
Receipts from intercompany notes receivables		95.6			128.6			—			(224.2	)		—
Other intercompany investing activities		1,085.8			160.9			—			(1,246.7	)		—

Net cash (used in) provided by investing activities		(2,387.9	)		384.5			128.6			(1,470.9	)		(3,345.7	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements		6,464.6			29.9			87.2			—			6,581.7
Repayments of borrowings under credit agreements		(5,031.9	)		(31.2	)		(95.2	)		—			(5,158.3	)
Issuance of unsecured senior notes		1,600.0			—			—			—			1,600.0
Prepayment penalty on Unsecured Senior Notes		(55.6	)		—			—			—			(55.6	)
Cash paid for debt and equity issuance costs		(89.6	)		—			—			—			(89.6	)
Proceeds from issuance of common stock		25.6			—			—			—			25.6
Proceeds from exercise of stock options		11.1			—			—			—			11.1
Payments to repurchase common stock		(23.1	)		—			—			—			(23.1	)
Excess tax benefit from share-based payment		3.6			—			—			—			3.6
Net distributions to noncontrolling interests		—			—			(144.3	)		—			(144.3	)
Other financing activities		2.3			(4.1	)		(29.5	)		—			(31.3	)
Intercompany notes repayments		—			—			(224.2	)		224.2			—
Other intercompany financing activities		—			(1,119.4	)		(127.3	)		1,246.7			—

Net cash provided by (used in) financing activities		2,907.0			(1,124.8	)		(533.3	)		1,470.9			2,719.8

EFFECT OF EXCHANGE RATE CHANGES ON CASH		—			—			(28.8	)		—			(28.8	)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS		(32.1	)		76.6			65.2			—			109.7
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		33.4			85.8			455.0			—			574.2

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	1.3		$	162.4		$	520.2		$	—		$	683.9

	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	)
Sale of investments		—			—			2.7			—			2.7
Payments for capital expenditures, net of disposals		(14.3	)		(17.8	)		(30.7	)		—			(62.8	)
Receipts from intercompany notes receivables		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	)
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	)
Other financing activities		(22.5	)		0.8			0.3			—			(21.4	)
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 INCREASE (DECREASE) 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

	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	)
Proceeds from disposal of businesses and property		—			—			2.7			—			2.7
Net investment in unconsolidated joint ventures		—			2.6			(26.4	)		—			(23.8	)
Purchases of investments		—			—			(24.3	)		—			(24.3	)
Payments for capital expenditures, net of disposals		(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	)
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	)
Other financing activities		29.4			(0.5	)		(0.6	)		—			28.3
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

Subsequent Events	12 Months Ended
Subsequent Events	Sep. 30, 2015
Subsequent Events
Subsequent Events	24. Subsequent Events On November 2, 2015, the Company exchanged its 2014 Senior Notes for a new series of notes having terms substantially identical in all material respects to the 2014 Senior Notes (except certain transfer restrictions, registration rights and additional interest provisions relating to the 2014 Senior Notes will not apply to the new notes).

Schedule II: Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2015

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 2015	$	72.1	$	26.9	$	(31.2	)	$	(3.7	)	$	64.1
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


(a)	Primarily relates to accounts written-off and recoveries

Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2015

Significant Accounting Policies

Fiscal Year

Use of Estimates

Principles of Consolidation and Presentation

Revenue Recognition

Cost-Reimbursable Contracts.

Cost-reimbursable contracts consists of two similar contract types: cost-plus and time-and-materials.

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

Time-and-Materials Contracts.

Guaranteed Maximum Price Contracts

Fixed-Price Contracts.

Service-Related Contracts.

Government Contract Matters

Cash and Cash Equivalents

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

Allowance for Doubtful Accounts


	•	Client type—federal or state and local government or commercial client;
	•	Historical contract performance;
	•	Historical collection and delinquency trends;
	•	Client credit worthiness; and
	•	General economic conditions.

Derivative Financial Instruments

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

Derivatives that do not qualify as hedges 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

Business Acquisitions, Goodwill and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2015

Business Acquisitions, Goodwill and Intangible Assets

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

The following summarizes the estimated fair values of URS assets acquired and liabilities assumed (in millions), as of the acquisition date:

Cash and cash equivalents	$	284.9
Accounts receivable		2,512.8
Prepaid expenses and other current assets		421.0
Property and equipment		570.9
Identifiable intangible assets:
Customer relationships, contracts and backlog		969.2
Tradename		7.8

Total identifiable intangible assets		977.0
Goodwill		4,021.7
Other non-current assets		329.8
Accounts payable		(656.7	)
Accrued expenses and other current liabilities		(1,344.8	)
Billings in excess of costs on uncompleted contracts		(397.8	)
Current portion of long-term debt		(47.4	)
Other long-term liabilities		(423.3	)
Pension benefit obligations		(406.3	)
Long-term debt		(520.2	)
Noncontrolling interests		(201.0	)

Net assets acquired	$	5,120.6

Schedule of pro forma operating results

	Twelve Months Ended
	Sept 30, 2015		Sept 30, 2014
	(in millions)
Revenue	$	18,288	$	18,776
Income from continuing operations		509		(144	)
Net income		325		1
Net income attributable to AECOM		229		(65	)
Net income attributable to AECOM per share:
Basic	$	1.51	$	(0.43	)
Diluted	$	1.50	$	(0.43	)

Schedule of acquisition and integration expenses

Acquisition and integration expenses in the accompanying consolidated statements of operations comprised of the following (in millions):

	Twelve Months Ended
	Sept 30, 2015		Sept 30, 2014
Severance and personnel costs	$	223.8	$	15.2
Professional service, real estate-related, and other expenses		174.6		12.1

Total	$	398.4	$	27.3

Schedule of acquired intangible assets from acquisitions

	Fiscal Year Ended
	September 30, 2015			September 30, 2014			September 30, 2013
	(in millions)
Cash acquired	$	0.6		$	17.1		$	20.1
Other current assets		13.8			256.2			41.5
Identifiable intangible assets:
Customer relationships, contracts and backlog		1.3			10.4			9.4
Trademark / tradename		—			1.5			—

Total intangible assets	$	1.3		$	11.9		$	9.4

Goodwill		23.6			72.7			72.6
Other non-current assets		—			16.5			8.6
Current liabilities		(12.0	)		(274.1	)		(54.9	)
Non-current liabilities		—			(11.8	)		(15.3	)

Net assets acquired	$	27.3		$	88.5		$	82.0

Schedule of consideration for acquisitions

	Fiscal Year Ended
	September 30, 2015		September 30, 2014		September 30, 2013
	(in millions)
Cash paid	$	4.8	$	70.2	$	62.1
Contingent consideration / promissory notes		22.5		18.3		5.6
Equity issued		—		—		14.3

Total consideration	$	27.3	$	88.5	$	82.0

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

	Fiscal Year 2015
	September 30, 2014		Post- Acquisition Adjustments		Foreign Exchange Impact			Acquired		September 30, 2015
	(in millions)
Design and Consulting Services	$	1,479.2	$	5.5	$	(96.0	)	$	1,774.6	$	3,163.3
Construction Services		276.9		0.6		(34.0	)		675.0		918.5
Management Services		181.2		—		(38.1	)		1,595.8		1,738.9

Total	$	1,937.3	$	6.1	$	(168.1	)	$	4,045.4	$	5,820.7

	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

Schedule of finite-lived intangible assets by major class

	September 30, 2015							September 30, 2014
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period (years)
	(in millions)
Backlog and customer relationships	$	1,224.7	$	(565.3	)	$	659.4	$	271.6	$	(182.8	)	$	88.8	1 - 11
Trademark / tradename		16.4		(16.4	)		—		9.3		(7.9	)		1.4	0.3 - 2

Total	$	1,241.1	$	(581.7	)	$	659.4	$	280.9	$	(190.7	)	$	90.2

Schedule of estimated future amortization expense of intangible assets

Fiscal Year	(in millions)
2016	$	187.4
2017		98.1
2018		80.1
2019		74.7
2020		62.5
Thereafter		156.6

Total	$	659.4

Accounts Receivable-Net (Tables)

12 Months Ended

Sep. 30, 2015

Accounts Receivable-Net

Schedule of net accounts receivable

	Fiscal Year Ended
	September 30, 2015			September 30, 2014
	(in millions)
Billed	$	2,426.2		$	1,248.4
Unbilled		2,099.8			1,214.8
Contract retentions		379.6			263.9

Total accounts receivable—gross		4,905.6			2,727.1
Allowance for doubtful accounts		(64.1	)		(72.1	)

Total accounts receivable—net	$	4,841.5		$	2,655.0

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2015

Property and Equipment

Schedule of property and equipment, at cost

	Fiscal Year Ended
	September 30, 2015			September 30, 2014			Useful Lives (years)
	(in millions)
Building and land	$	105.7		$	11.5		10 - 45
Leasehold improvements		349.3			299.7		1 - 20
Computer systems and equipment		603.0			302.6		3 - 15
Furniture and fixtures		125.8			101.5		3 - 10
Automobiles		24.7			6.8		3 - 12

Total		1,208.5			722.1
Accumulated depreciation and amortization		(509.2	)		(440.1	)

Property and equipment, net	$	699.3		$	282.0

Joint Ventures and Variable Interest Entities (Tables)

12 Months Ended

Sep. 30, 2015

Joint Ventures and Variable Interest Entities

Summary of unaudited financial information of the consolidated joint ventures

	September 30, 2015		September 30, 2014
	(in millions)
Current assets	$	727.8	$	314.1
Non-current assets		282.8		106.2

Total assets	$	1,010.6	$	420.3


Current liabilities	$	441.5	$	229.1
Non-current liabilities		0.2		—

Total liabilities		441.7		229.1
Total AECOM equity		354.7		116.6
Noncontrolling interests		214.2		74.6

Total owners' equity		568.9		191.2

Total liabilities and owners' equity	$	1,010.6	$	420.3

Summary of unaudited financial information of the unconsolidated joint ventures

	September 30, 2015		September 30, 2014
	(in millions)
Current assets	$	1,200.7	$	539.6
Non-current assets		527.3		273.7

Total assets	$	1,728.0	$	813.3


Current liabilities	$	936.7	$	397.9
Non-current liabilities		87.0		91.0

Total liabilities		1,023.7		488.9
Joint venturers' equity		704.3		324.4

Total liabilities and joint venturers' equity	$	1,728.0	$	813.3


AECOM's investment in joint ventures	$	321.6	$	142.9

	Twelve Months Ended
	September 30, 2015		September 30, 2014
	(in millions)
Revenue	$	4,754.6	$	2,017.8
Cost of revenue		4,476.8		1,960.1

Gross profit	$	277.8	$	57.7

Net income	$	231.2	$	57.7

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

	Fiscal Year Ended
	September 30, 2015		September 30, 2014		September 30, 2013
	(in millions)
Pass through joint ventures	$	26.2	$	10.2	$	6.4
Other joint ventures		80.0		47.7		17.9

Total	$	106.2	$	57.9	$	24.3

Pension Benefit Obligations (Tables)

12 Months Ended

Sep. 30, 2015

Pension Benefit Obligations

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

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Change in benefit obligation:
Benefit obligation at beginning of year	$	217.0		$	676.6		$	180.3		$	622.1		$	192.9		$	574.0
Service cost		6.8			1.1			—			0.7			—			0.9
Participant contributions		0.4			0.5			0.4			0.2			0.4			0.3
Interest cost		28.2			47.1			7.8			27.9			6.6			23.8
Benefits paid		(33.9	)		(41.0	)		(12.8	)		(23.3	)		(11.0	)		(18.8	)
Actuarial (gain) loss		(41.0	)		10.6			23.2			62.3			(8.6	)		49.0
Plan settlements		(20.1	)		(2.5	)		—			(2.0	)		—			(5.7	)
Net transfer in/(out)/acquisitions		560.8			618.6			18.1			—			—			—
Foreign currency translation (gain) loss		—			(71.8	)		—			(11.3	)		—			(1.4	)

Benefit obligation at end of year	$	718.2		$	1,239.2		$	217.0		$	676.6		$	180.3		$	622.1

Reconciliations of the changes in the fair value of assets

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	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	$	139.7		$	532.6		$	119.8		$	489.9		$	112.3		$	462.4
Actual return on plan assets		(2.8	)		49.9			14.2			60.4			11.3			37.4
Employer contributions		42.1			24.4			4.9			16.4			6.8			16.2
Participant contributions		0.4			0.5			0.4			0.2			0.4			0.3
Benefits paid		(33.9	)		(41.0	)		(12.8	)		(23.3	)		(11.0	)		(18.8	)
Plan settlements		(20.1	)		(2.5	)		—			(2.0	)		—			(5.7	)
Net transfer in/(out)/acquisitions		333.6			415.5			13.2			—			—			—
Foreign currency translation (loss) gain		—			(53.6	)		—			(9.0	)		—			(1.9	)

Fair value of plan assets at end of year	$	459.0		$	925.8		$	139.7		$	532.6		$	119.8		$	489.9

Reconciliations of the funded status

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Reconciliation of funded status:
Funded status at end of year	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)
Contribution made after measurement date		N/A			N/A			N/A			N/A			N/A			N/A

Net amount recognized at end of year	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)

Amounts recognized in the consolidated balance sheets

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	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	$	1.6		$	1.7		$	—		$	1.1		$	—		$	0.6
Accrued expenses and other current liabilities		(10.6	)		—			(1.7	)		—			(1.4	)		—
Other long-term liabilities		(250.2	)		(315.1	)		(75.6	)		(145.1	)		(59.1	)		(132.8	)

Net amount recognized in the balance sheet	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)	$	(60.5	)	$	(132.2	)

Reconciliation of amounts in the consolidated statements of stockholders' equity

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	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	$	—		$	5.3		$	—		$	5.8		$	—		$	6.0
Net (loss)		(99.3	)		(183.6	)		(113.0	)		(190.1	)		(99.4	)		(170.7	)

Total recognized in accumulated other comprehensive (loss)	$	(99.3	)	$	(178.3	)	$	(113.0	)	$	(184.3	)	$	(99.4	)	$	(164.7	)

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

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	6.8		$	1.1		$	—		$	0.7		$	—		$	1.0
Interest cost on projected benefit obligation		28.2			47.1			7.8			27.9			6.6			23.8
Expected return on plan assets		(29.4	)		(49.4	)		(8.6	)		(26.1	)		(8.5	)		(22.7	)
Amortization of prior service costs		—			(0.2	)		—			(0.2	)		—			(0.2	)
Amortization of net loss		4.3			5.9			4.0			4.9			4.3			4.0
Settlement loss recognized		0.6			0.7			—			0.4			—			2.6

Net periodic (benefit) cost	$	10.5		$	5.2		$	3.2		$	7.6		$	2.4		$	8.5

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, 2015 that are expected to be recognized as components of net periodic benefit cost during fiscal 2016 are (in millions):

	U.S.			Int'l
Amortization of prior service cost	$	—		$	0.2
Amortization of net actuarial losses		(4.0	)		(5.7	)

Total	$	(4.0	)	$	(5.5	)

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

	Fiscal Year Ended
	September 30, 2015				September 30, 2014				September 30, 2013
	U.S.		Int'l		U.S.		Int'l		U.S.		Int'l
	(in millions)
Projected benefit obligation	$	692.5	$	1,226.2	$	217.0	$	658.5	$	180.3	$	601.7
Accumulated benefit obligation		686.5		1,222.0		217.0		656.3		180.3		599.8
Fair value of plan assets		455.6		911.2		139.7		513.4		119.8		469.0

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
2016	$	40.6	$	37.4
2017		41.0		41.2
2018		40.6		44.4
2019		41.4		41.4
2020		42.8		43.1
2021 - 2025		217.0		242.5

Total	$	423.4	$	450.0

Schedule of underlying assumptions for the pension plans

	Fiscal Year Ended
	September 30, 2015						September 30, 2014						September 30, 2013
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Weighted-average assumptions to determine benefit obligation:
Discount rate		4.10	%		3.80	%		4.00	%		3.94	%		4.40	%		4.44	%
Salary increase rate		3.81	%		2.51	%		N/A			2.38	%		N/A			2.58	%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate		3.88	%		3.92	%		4.40	%		4.44	%		3.50	%		4.39	%
Salary increase rate		4.50	%		2.65	%		N/A			2.58	%		N/A			2.36	%
Expected long-term rate of return on plan assets		6.73	%		6.00	%		7.50	%		5.40	%		7.50	%		5.11	%

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						2015						2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Asset Category
Equities		39	%		30	%		37	%		27	%		58	%		28	%
Debt		57			30			59			30			31			33
Cash		1			10			1			4			1			3
Property and other		3			30			3			39			10			36

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, 2015
	Total Carrying Value as of September 30, 2015		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in millions)
Cash and cash equivalents	$	44.4	$	11.0	$	33.4	$	—
Equity securities
Global equity securities		52.8		—		52.8		—
Domestic equity securities		60.0		—		60.0		—
Investment funds
Diversified funds		287.4		—		287.4		—
Equity funds		309.6		—		309.6		—
Fixed income funds		542.5		—		542.5		—
Hedge funds		53.0		—		39.4		13.6
Assets held by insurance company		35.1		—		35.1		—

Total	$	1,384.8	$	11.0	$	1,360.2	$	13.6


			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

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

	September 30, 2014 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, 2015 Ending balance
	(in millions)
Investment funds
Hedge funds	$	13.7	$	(0.1	)	$	—	$	—	$	—	$	—	$	13.6

	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

Debt (Tables)

12 Months Ended

Sep. 30, 2015

Debt

Schedule of debt

	September 30, 2015			September 30, 2014
	(in millions)
2014 Credit Agreement	$	2,414.3		$	—
2014 Senior Notes		1,600.0			—
URS Senior Notes		429.4			—
Unsecured term credit agreement		—			712.5
Unsecured senior notes		—			263.9
Other debt		163.2			27.6

Total debt		4,606.9			1,004.0
Less: Current portion of debt and short-term borrowings		(160.4	)		(64.4	)

Long-term debt, less current portion	$	4,446.5		$	939.6

Schedule of maturities of debt

The following table presents, in millions, scheduled maturities of our debt as of September 30, 2015:

Fiscal Year
2016	$	160.4
2017		348.3
2018		126.7
2019		97.5
2020		1,507.1
Thereafter		2,366.9

Total	$	4,606.9

Derivative Financial Instruments and Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2015

Derivative Financial Instruments and Fair Value Measurements

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

September 30, 2015
Notional Amount (in millions)		Fixed Rate			Expiration Date
$	300.0		1.63	%	June 2018
	300.0		1.54	%	September 2018

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

Leases (Tables)

12 Months Ended

Sep. 30, 2015

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,
2016	$	328.9
2017		263.0
2018		211.6
2019		179.0
2020		150.1
Thereafter		487.4

Total	$	1,620.0

Other Financial Information (Tables)

12 Months Ended

Sep. 30, 2015

Other Financial Information

Schedule of accrued expenses and other current liabilities

	Fiscal Year Ended
	September 30, 2015		September 30, 2014
	(in millions)
Accrued salaries and benefits	$	852.2	$	400.6
Accrued contract costs		993.1		446.4
Other accrued expenses		322.5		117.6

	$	2,167.8	$	964.6

Reclassifications out of Accumulated Other Comprehensive Losses (Tables)

12 Months Ended

Sep. 30, 2015

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, 2012	$	(178.2	)	$	2.7		$	(3.7	)	$	(179.2	)
Other comprehensive loss 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 loss 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	)

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2014	$	(217.0	)	$	(137.8	)	$	(1.8	)	$	(356.6	)
Other comprehensive income (loss) before reclassification		5.8			(282.3	)		(13.3	)		(289.8	)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial losses, net of tax		7.2			—			—			7.2
Cash flow hedge losses, net of tax		—			—			4.1			4.1

Balances at September 30, 2015	$	(204.0	)	$	(420.1	)	$	(11.0	)	$	(635.1	)

Stock Plans (Tables)

12 Months Ended

Sep. 30, 2015

Stock Plans

Schedule of stock option activity

	Number of Options (in millions)			Weighted Average Exercise Price
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


Granted		—			—
Exercised		(0.3	)		24.98
Cancelled		—			—

Balance, September 30, 2015		1.3			28.26


Exercisable as of September 30, 2013		1.4			24.51


Exercisable as of September 30, 2014		0.9			25.16


Exercisable as of September 30, 2015		0.7			25.04

Summary of information concerning outstanding and exercisable options

	Options Outstanding								Options Exercisable
	Number Outstanding as of September 30, 2015 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price		Aggregate Intrinsic Value (in millions)		Number Exercisable as of September 30, 2015 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
Range of Exercise Prices
$21.01 - $23.94		0.2		0.23	$	23.19	$	1.1		0.2		0.23	$	23.19
24.45 - 27.67		0.4		1.47		25.43		0.9		0.4		1.47		25.43
28.04 - 31.62		0.7		7.67		31.25		—		0.1		2.01		28.53

		1.3		4.69		28.26	$	2.0		0.7		1.10		25.04

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2015

Income Taxes

Schedule of income tax expense (benefit) on continuing operations

	Fiscal Year Ended
	September 30, 2015			September 30, 2014			September 30, 2013
	(in millions)
Current:
Federal	$	(67.1	)	$	5.3		$	30.3
State		2.6			3.3			9.9
Foreign		37.2			46.3			59.7

Total current income tax (benefit) expense		(27.3	)		54.9			99.9

Deferred:
Federal		(44.2	)		27.7			5.8
State		1.2			5.6			(10.6	)
Foreign		(10.0	)		(6.2	)		(2.5	)

Total deferred income tax (benefit) expense		(53.0	)		27.1			(7.3	)

Total income tax (benefit) expense	$	(80.3	)	$	82.0		$	92.6

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, 2015						September 30, 2014						September 30, 2013
	Amount			%			Amount			%			Amount			%
	(in millions)
Tax at federal statutory rate	$	(53.0	)		35.0	%	$	110.2			35.0	%	$	117.5			35.0	%
State income tax, net of federal benefit		(2.3	)		1.5			5.0			1.6			2.5			0.7
Exclusion of tax on non-controlling interests		(29.3	)		19.3			—			—			—			—
Income tax credits and incentives		(21.1	)		14.0			(7.1	)		(2.2	)		(14.7	)		(4.3	)
Foreign tax rate differential		(14.0	)		9.3			(22.5	)		(7.2	)		(9.9	)		(2.9	)
Change in uncertain tax positions		6.5			(4.3	)		(4.5	)		(1.4	)		(7.3	)		(2.2	)
Valuation allowance		30.0			(19.8	)		6.3			2.0			1.6			0.5
Domestic production activities deduction		—			—			(11.7	)		(3.7	)		(2.6	)		(0.8	)
Nondeductible transaction costs		2.8			(1.9	)		2.8			0.9			—			—
Other items, net		0.1			(0.1	)		3.5			1.1			5.5			1.6

Total income tax expense	$	(80.3	)		53.0	%	$	82.0			26.1	%	$	92.6			27.6	%

Schedule of deferred tax assets (liabilities)

	Fiscal Year Ended
	September 30, 2015			September 30, 2014
	(in millions)
Deferred tax assets:
Compensation and benefit accruals not currently deductible	$	166.7		$	65.5
Net operating loss carry forwards		195.9			69.3
Self insurance reserves		46.8			48.8
Research and Experimentation and other tax credits		43.0			34.2
Pension liability		165.6			59.4
Accrued liabilities		267.3			63.7
Other		11.4			26.2

Total deferred tax assets		896.7			367.1

Deferred tax liabilities:
Unearned revenue		(101.9	)		(122.9	)
Depreciation and amortization		(76.5	)		(59.2	)
Acquired intangible assets		(219.2	)		(14.8	)
Investment in subsidiaries		(239.2	)		—

Total deferred tax liabilities		(636.8	)		(196.9	)

Valuation allowance		(239.4	)		(27.1	)

Net deferred tax assets	$	20.5		$	143.1

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

	Fiscal Year Ended
	September 30, 2015			September 30, 2014
	(in millions)
Balance at the beginning of the year	$	47.5		$	53.7
Gross increase due to acquisitions		49.4			—
Gross increase in prior years' tax positions		6.4			3.3
Gross decrease in prior years' tax positions		(0.2	)		(7.6	)
Decrease due to settlement with tax authorities		(2.0	)		(2.0	)
Gross increase in current period's tax positions		6.0			2.2
Decrease due to lapse of statute of limitations		(4.6	)		(2.1	)
Gross change due to foreign exchange fluctuations		(7.3	)		—

Balance at the end of the year	$	95.2		$	47.5

Earnings Per Share (Tables)

12 Months Ended

Sep. 30, 2015

Earnings Per Share

Reconciliation of the denominators for basic and diluted EPS

	Fiscal Year Ended
	September 30, 2015		September 30, 2014		September 30, 2013
	(in millions)
Denominator for basic earnings per share		149.6		97.2		100.6
Potential common shares		—		1.5		1.3

Denominator for diluted earnings per share		149.6		98.7		101.9

Reportable Segments and Geographic Information (Tables)

12 Months Ended

Sep. 30, 2015

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, 2015:
Revenue	$	7,962.9		$	6,676.7		$	3,350.3		$	—		$	17,989.9
Cost of revenue		7,663.6			6,633.9			3,157.2			—			17,454.7
Gross profit		299.3			42.8			193.1			—			535.2
Equity in earnings of joint ventures		6.6			23.0			76.6			—			106.2
General and administrative expenses		—			—			—			(114.0	)		(114.0	)
Acquisition and integration expenses		—			—			—			(398.4	)		(398.4	)
Operating income (loss)		305.9			65.8			269.7			(512.4	)		129.0
Segment assets		7,118.2			3,382.4			2,903.9			609.8			14,014.3
Gross profit as a % of revenue		3.8	%		0.6	%		5.8	%					3.0	%
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	%

Schedule of geographic information

	Fiscal Year Ended
	September 30, 2015				September 30, 2014				September 30, 2013
	Revenue		Long-Lived Assets		Revenue		Long-Lived Assets		Revenue		Long-Lived Assets
	(in millions)
United States	$	12,599.6		4,852.5	$	4,933.7		1,603.7	$	4,829.6		1,477.3
Asia Pacific		1,385.3		426.4		1,338.2		340.5		1,507.2		361.0
Canada		1,308.3		641.0		561.1		146.7		712.0		168.4
Europe		1,796.9		1,496.2		788.2		270.8		599.4		267.2
Other foreign countries		899.8		352.1		735.6		209.5		505.3		116.6

Total	$	17,989.9		7,768.2	$	8,356.8		2,571.2	$	8,153.5		2,390.5

Quarterly Financial Information-Unaudited (Tables)

12 Months Ended

Sep. 30, 2015

Quarterly Financial Information-Unaudited

Schedule of unaudited quarterly data

Fiscal Year 2015:	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per share data)
Revenue	$	4,210.5		$	4,506.2		$	4,549.5		$	4,723.7
Cost of revenue		4,075.7			4,403.0			4,422.9			4,553.1

Gross profit		134.8			103.2			126.6			170.6
Equity in earnings of joint ventures		23.9			24.7			27.7			29.9
General and administrative expenses		(34.3	)		(29.8	)		(24.4	)		(25.5	)
Acquisition and integration expenses		(138.5	)		(91.6	)		(88.5	)		(79.8	)

Income from operations		(14.1	)		6.5			41.4			95.2
Other income (expenses)		2.6			(1.0	)		10.1			7.4
Interest expense		(118.7	)		(60.7	)		(60.2	)		(60.0	)

(Loss) income before income tax expense		(130.2	)		(55.2	)		(8.7	)		42.6
Income tax (benefit) expense		(12.1	)		(75.8	)		(8.5	)		16.1

Net (loss) income		(118.1	)		20.6			(0.2	)		26.5
Noncontrolling interest in income of consolidated subsidiaries, net of tax		(20.9	)		(20.3	)		(17.0	)		(25.4	)

Net (loss) income attributable to AECOM	$	(139.0	)	$	0.3		$	(17.2	)	$	1.1


Net (loss) income attributable to AECOM per share:
Basic	$	(0.98	)	$	—		$	(0.11	)	$	0.01
Diluted	$	(0.98	)	$	—		$	(0.11	)	$	0.01
Weighted average common shares outstanding:
Basic		141.9			151.1			151.7			153.8
Diluted		141.9			152.8			151.7			155.2

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

Condensed Consolidating Financial Information (Tables)

12 Months Ended

Sep. 30, 2015

Condensed Consolidating Financial Information

Schedule of Condensed Consolidating Balance Sheet

Condensed Consolidating Balance Sheets
(in millions)
September 30, 2015

	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
ASSETS
CURRENT ASSETS:
Total cash and cash equivalents	$	1.3	$	162.5	$	520.1	$	—		$	683.9
Accounts receivable—net		—		2,165.5		2,675.9		—			4,841.4
Intercompany receivable		771.3		187.3		262.7		(1,221.3	)		—
Prepaid expenses and other current assets		36.7		127.4		224.9		—			389.0
Income taxes receivable		68.7		—		12.5		—			81.2
Deferred tax assets—net		36.6		—		276.9		(62.9	)		250.6

TOTAL CURRENT ASSETS		914.6		2,642.7		3,973.0		(1,284.2	)		6,246.1
PROPERTY AND EQUIPMENT—NET		93.4		240.0		365.9		—			699.3
DEFERRED TAX ASSETS—NET		27.1		—		7.3		(34.4	)		—
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES		6,739.4		1,343.7		67.4		(8,150.5	)		—
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES		0.8		73.4		247.4		—			321.6
GOODWILL		—		3,291.1		2,529.6		—			5,820.7
INTANGIBLE ASSETS—NET		—		459.4		200.0		—			659.4
OTHER NON-CURRENT ASSETS		88.7		26.8		151.7		—			267.2

TOTAL ASSETS	$	7,864.0	$	8,077.1	$	7,542.3	$	(9,469.1	)	$	14,014.3


LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Short-term debt	$	2.3	$	—	$	0.5	$	—		$	2.8
Accounts payable		28.0		834.1		991.9		—			1,854.0
Accrued expenses and other current liabilities		229.5		1,001.6		936.7		—			2,167.8
Intercompany payable		119.9		960.3		319.8		(1,400.0	)		—
Billings in excess of costs on uncompleted contracts		—		255.7		398.2		—			653.9
Deferred tax liability—net		—		62.9		—		(62.9	)		—
Current portion of long-term debt		105.6		24.5		27.5		—			157.6

TOTAL CURRENT LIABILITIES		485.3		3,139.1		2,674.6		(1,462.9	)		4,836.1
OTHER LONG-TERM LIABILITIES		63.6		299.5		507.6		—			870.7
DEFERRED TAX LIABILITY—NET		—		122.6		141.9		(34.4	)		230.1
NOTE PAYABLE INTERCOMPANY—NON CURRENT		—		—		669.1		(669.1	)		—
LONG-TERM DEBT		3,914.0		482.7		49.8		—			4,446.5

TOTAL LIABILITIES		4,462.9		4,043.9		4,043.0		(2,166.4	)		10,383.4
TOTAL AECOM STOCKHOLDERS' EQUITY		3,401.1		4,033.2		3,276.1		(7,302.7	)		3,407.7
Noncontrolling interests		—		—		223.2		—			223.2

TOTAL STOCKHOLDERS' EQUITY		3,401.1		4,033.2		3,499.3		(7,302.7	)		3,630.9

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	7,864.0	$	8,077.1	$	7,542.3	$	(9,469.1	)	$	14,014.3

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 SUBSIDIARIES		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 payable		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

Schedule of Condensed Consolidating Statements of Income

Condensed Consolidating Statements of Income
(in millions)

	For the Fiscal Year Ended September 30, 2015
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	8,749.5		$	9,463.6		$	(223.2	)	$	17,989.9
Cost of revenue		—			8,486.4			9,191.5			(223.2	)		17,454.7

Gross profit		—			263.1			272.1			—			535.2
Equity in earnings from subsidiaries		321.3			(95.4	)		(1.4	)		(224.5	)		—
Equity in earnings of joint ventures		—			20.0			86.2			—			106.2
General and administrative expenses		(112.2	)		(1.8	)		—			—			(114.0	)
Acquisition and integration expenses		(346.9	)		(51.5	)		—			—			(398.4	)

(Loss) income from operations		(137.8	)		134.4			356.9			(224.5	)		129.0
Other income (expense)		5.1			34.9			14.7			(35.6	)		19.1
Interest (expense) income		(275.4	)		(20.4	)		(39.4	)		35.6			(299.6	)

(Loss) income before income tax expense		(408.1	)		148.9			332.2			(224.5	)		(151.5	)
Income tax (benefit) expense		(253.3	)		66.7			61.0			45.3			(80.3	)

Net (loss) income		(154.8	)		82.2			271.2			(269.8	)		(71.2	)
Noncontrolling interests in income of consolidated subsidiaries, net of tax		—			—			(83.6	)		—			(83.6	)

Net (loss) income attributable to AECOM	$	(154.8	)	$	82.2		$	187.6		$	(269.8	)	$	(154.8	)

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

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

Income (loss) 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 (loss)		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 (loss) attributable to AECOM	$	239.3		$	178.8		$	213.3		$	(392.2	)	$	239.2

Schedule of Condensed Consolidating Statements of Comprehensive Income Loss

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

	For the Fiscal Year Ended September 30, 2015
	Parent			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net (loss) income	$	(154.8	)	$	82.2	$	271.2		$	(269.8	)	$	(71.2	)
Other comprehensive income (loss), net of tax:
Net unrealized loss on derivatives, net of tax		(6.1	)		—		(3.1	)		—			(9.2	)
Foreign currency translation adjustments		—			—		(285.6	)		—			(285.6	)
Pension adjustments, net of tax		1.8			6.4		4.8			—			13.0

Other comprehensive (loss) income, net of tax		(4.3	)		6.4		(283.9	)		—			(281.8	)

Comprehensive (loss) income, net of tax		(159.1	)		88.6		(12.7	)		(269.8	)		(353.0	)
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax		—			—		(80.3	)		—			(80.3	)

Comprehensive (loss) income attributable to AECOM, net of tax	$	(159.1	)	$	88.6	$	(93.0	)	$	(269.8	)	$	(433.3	)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries		Non-Guarantor Subsidiaries			Eliminations			Total
Net income (loss)	$	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 (loss), 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 (loss) 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 (loss)	$	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 (loss), 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 (loss) attributable to AECOM, net of tax	$	260.0	$	178.8	$	110.5		$	(392.2	)	$	157.1

Schedule on Condensed Consolidating Cash Flow Statements

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2015
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
CASH FLOWS FROM OPERATING ACTIVITIES	$	(551.2	)	$	816.9		$	498.7		$	—		$	764.4
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired		(3,564.2	)		109.2			161.7			—			(3,293.3	)
Proceeds from disposal of businesses and property		9.5			5.6			—			—			15.1
Net investment in unconsolidated joint ventures		—			(4.0	)		(28.7	)		—			(32.7	)
Sales (purchases) of investments		37.3			—			(2.7	)		—			34.6
Payments for capital expenditures, net of disposals		(51.9	)		(15.8	)		(1.7	)		—			(69.4	)
Receipts from intercompany notes receivables		95.6			128.6			—			(224.2	)		—
Other intercompany investing activities		1,085.8			160.9			—			(1,246.7	)		—

Net cash (used in) provided by investing activities		(2,387.9	)		384.5			128.6			(1,470.9	)		(3,345.7	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements		6,464.6			29.9			87.2			—			6,581.7
Repayments of borrowings under credit agreements		(5,031.9	)		(31.2	)		(95.2	)		—			(5,158.3	)
Issuance of unsecured senior notes		1,600.0			—			—			—			1,600.0
Prepayment penalty on Unsecured Senior Notes		(55.6	)		—			—			—			(55.6	)
Cash paid for debt and equity issuance costs		(89.6	)		—			—			—			(89.6	)
Proceeds from issuance of common stock		25.6			—			—			—			25.6
Proceeds from exercise of stock options		11.1			—			—			—			11.1
Payments to repurchase common stock		(23.1	)		—			—			—			(23.1	)
Excess tax benefit from share-based payment		3.6			—			—			—			3.6
Net distributions to noncontrolling interests		—			—			(144.3	)		—			(144.3	)
Other financing activities		2.3			(4.1	)		(29.5	)		—			(31.3	)
Intercompany notes repayments		—			—			(224.2	)		224.2			—
Other intercompany financing activities		—			(1,119.4	)		(127.3	)		1,246.7			—

Net cash provided by (used in) financing activities		2,907.0			(1,124.8	)		(533.3	)		1,470.9			2,719.8

EFFECT OF EXCHANGE RATE CHANGES ON CASH		—			—			(28.8	)		—			(28.8	)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS		(32.1	)		76.6			65.2			—			109.7
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		33.4			85.8			455.0			—			574.2

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	1.3		$	162.4		$	520.2		$	—		$	683.9

	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	)
Sale of investments		—			—			2.7			—			2.7
Payments for capital expenditures, net of disposals		(14.3	)		(17.8	)		(30.7	)		—			(62.8	)
Receipts from intercompany notes receivables		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	)
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	)
Other financing activities		(22.5	)		0.8			0.3			—			(21.4	)
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 INCREASE (DECREASE) 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

	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	)
Proceeds from disposal of businesses and property		—			—			2.7			—			2.7
Net investment in unconsolidated joint ventures		—			2.6			(26.4	)		—			(23.8	)
Purchases of investments		—			—			(24.3	)		—			(24.3	)
Payments for capital expenditures, net of disposals		(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	)
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	)
Other financing activities		29.4			(0.5	)		(0.6	)		—			28.3
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

Significant Accounting Policies (Details) $ in Billions	12 Months Ended
Significant Accounting Policies (Details) $ in Billions	Sep. 30, 2015 USD ($) item	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
Fiscal Year
Length of Fiscal Year	364 days	371 days	364 days
Revenue Recognition
Other direct costs \| $	$ 8.3	$ 3.5	$ 3.2
Number of cost reimbursable contracts	2
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%
Minimum
Fiscal Year
Fiscal year period	364 days
Property and Equipment
Estimated useful lives for equipment furniture and fixtures	3 years
Maximum
Fiscal Year
Fiscal year period	371 days
Property and Equipment
Estimated useful lives for equipment furniture and fixtures	10 years

Stock Repurchase Program (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Stock Repurchase Program
Authorized amount of stock repurchase	$ 1,000.0
Shares repurchased and retired under the agreement		27.4
Average price per share of stock repurchased under the agreement (in dollars per share)		$ 24.10
Total cost of shares repurchased under the agreement	$ 0.0	$ 660.1

Business Acquisitions, Goodwill and Intangible Assets (Details) $ / shares in Units, $ in Thousands			3 Months Ended						12 Months Ended
	Oct. 24, 2014 USD ($)	Oct. 17, 2014 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Sep. 30, 2015 USD ($) item $ / shares	Sep. 30, 2014 USD ($) item $ / shares	Sep. 30, 2013 USD ($) item
Business Acquisition [Line Items]
Number of business acquisitions \| item									1	2	2
Pro Forma Operating Results
Total			$ 79,800	$ 88,500	$ 91,600	$ 138,500	$ 19,500	$ 7,800	$ (398,440)	$ (27,310)
Write-off of debt issuance costs									$ 8,997
Maximum period to determine final value of identifiable intangible assets									12 months
Trademark / tradename \| Minimum
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Useful life									3 months 18 days
Trademark / tradename \| Maximum
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Useful life									2 years
URS Corporation
Business Acquisition [Line Items]
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
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Cash and cash equivalents		284,900
Accounts receivable		2,512,800
Prepaid expenses and other current assets		421,000
Property and equipment		570,900
Total identifiable intangible assets		977,000
Goodwill		4,021,700
Other non-current assets		329,800
Accounts payable		(656,700)
Accrued expenses and other current liabilities		(1,344,800)
Billings in excess of cost on uncompleted contracts		(397,800)	51,200						$ 51,200
Current portion of long-term debt		(47,400)
Other long-term liabilities		(423,300)
Pension benefit obligations		(406,300)
Long-term debt		(520,200)
Noncontrolling interests		(201,000)
Net assets acquired		5,120,600
Accrued expenses and other current liabilities		240,000
Fair value of margin liability		148,100
Years the remaining liability will be recognized									5 years
Revenue and related income from operations									$ 96,900
Pro Forma Operating Results
Revenue									18,288	18,776
Income from continuing operations									509	(144)
Net income (loss)									325	1
Net income (loss) attributable to AECOM									229	(65)
Revenue of acquiree since acquisition date									8,500,000
Income from continuing operations of acquiree since acquisition date									219,000
Amortization of intangible assets of acquiree since acquisition date									361,600
Fair value adjustment of joint ventures									37,300
Fair value adjustment of noncontrolling interests									(26,600)
Severance and personnel costs									223,800	15,200
Professional service, real estate-related, and other expenses									174,600	12,100
Total									398,400	$ 27,300
Severance expense									101,900
Severance expense paid									83,600
Financing-related expenses									79,800
Penalty from prepayment of unsecured senior notes									55,600
Write-off of debt issuance costs									$ 9,000
Net income (loss) attributable to AECOM per share:
Basic \| $ / shares									$ 1.51	$ (0.43)
Diluted \| $ / shares									$ 1.50	$ (0.43)
URS Corporation \| Customer relationships, contracts and backlog
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Total identifiable intangible assets		$ 969,200
URS Corporation \| Customer relationships, contracts and backlog \| Minimum
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Useful life		1 year
URS Corporation \| Customer relationships, contracts and backlog \| Maximum
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Useful life		11 years
URS Corporation \| Customer relationships, contracts and backlog \| Weighted Average
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Useful life		3 years
URS Corporation \| Trade Name
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Total identifiable intangible assets		$ 7,800
URS Corporation \| Senior Notes
Business Acquisition [Line Items]
Percentage price of original principal amount of note at which note can be redeemed	101.00%	101.00%
Amount of notes purchased	$ 572,300
Acquisitions excluding URS Corporation
Business Acquisition [Line Items]
Consideration paid in cash									$ 4,800	$ 70,200	$ 62,100
Consideration paid by issuing stock											14,300
Senior notes assumed in acquisition as part of consideration									22,500	18,300	5,600
Aggregate value of all consideration for acquisitions consummated									27,300	88,500	82,000
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Cash and cash equivalents			600				17,100		600	17,100	20,100
Other current assets			13,800				256,200		13,800	256,200	41,500
Total identifiable intangible assets			1,300				11,900		1,300	11,900	9,400
Goodwill			23,600				72,700		23,600	72,700	72,600
Other non-current assets							16,500			16,500	8,600
Net assets acquired			27,300				88,500		27,300	88,500	82,000
Current liabilities			(12,000)				(274,100)		(12,000)	(274,100)	(54,900)
Noncurrent liabilities							(11,800)			(11,800)	(15,300)
Acquisitions excluding URS Corporation \| Customer relationships, contracts and backlog
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Total identifiable intangible assets			$ 1,300				10,400		$ 1,300	10,400	$ 9,400
Acquisitions excluding URS Corporation \| Trademark / tradename
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Total identifiable intangible assets							$ 1,500			$ 1,500

Business Acquisitions, Goodwill and Intangible Assets (Details 2) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	$ 1,937,338	$ 1,811,800
Post-Acquisition Adjustments	6,100	5,000
Foreign Exchange Impact	(168,100)	(31,300)
Acquired	4,045,400	151,800
Goodwill at the end of the period	5,820,692	1,937,338
Unconsolidated Joint Ventures
Changes in the carrying value of goodwill by reporting segment
Acquired		79,100
Design and Consulting Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	1,479,200	1,414,100
Post-Acquisition Adjustments	5,500	5,000
Foreign Exchange Impact	(96,000)	(31,300)
Acquired	1,774,600	91,400
Goodwill at the end of the period	3,163,300	1,479,200
Construction Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	276,900	216,500
Post-Acquisition Adjustments	600
Foreign Exchange Impact	(34,000)
Acquired	675,000	60,400
Goodwill at the end of the period	918,500	276,900
Management Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	181,200	181,200
Foreign Exchange Impact	(38,100)
Acquired	1,595,800
Goodwill at the end of the period	$ 1,738,900	$ 181,200

Business Acquisitions, Goodwill and Intangible Assets (Details 3) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Identifiable intangible assets with finite useful lives
Gross Amount	$ 1,241,100	$ 280,900
Accumulated Amortization	(581,700)	(190,700)
Intangible Assets, Net	659,438	90,238
Amortization expense	391,000	24,000	$ 21,200
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
2016	187,400
2017	98,100
2018	80,100
2019	74,700
2020	62,500
Thereafter	156,600
Intangible Assets, Net	659,438	90,238
Backlog and customer relationships
Identifiable intangible assets with finite useful lives
Gross Amount	1,224,700	271,600
Accumulated Amortization	(565,300)	(182,800)
Intangible Assets, Net	659,400	88,800
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
Intangible Assets, Net	$ 659,400	88,800
Backlog and customer relationships \| Minimum
Identifiable intangible assets with finite useful lives
Amortization Period	1 year
Backlog and customer relationships \| Maximum
Identifiable intangible assets with finite useful lives
Amortization Period	11 years
Trademark / tradename
Identifiable intangible assets with finite useful lives
Gross Amount	$ 16,400	9,300
Accumulated Amortization	$ (16,400)	(7,900)
Intangible Assets, Net		1,400
Estimated amortization expense of intangible assets for the remainder of fiscal 2013 and for the succeeding years
Intangible Assets, Net		$ 1,400
Trademark / tradename \| Minimum
Identifiable intangible assets with finite useful lives
Amortization Period	3 months 18 days
Trademark / tradename \| Maximum
Identifiable intangible assets with finite useful lives
Amortization Period	2 years

Accounts Receivable-Net (Details) - USD ($) $ in Thousands	12 Months Ended
Accounts Receivable-Net (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Accounts Receivable-Net
Billed	$ 2,426,200	$ 1,248,400
Unbilled	2,099,800	1,214,800
Contract retentions	379,600	263,900
Total accounts receivable-gross	4,905,600	2,727,100
Allowance for doubtful accounts	(64,100)	(72,100)
Total accounts receivable -net	$ 4,841,450	$ 2,654,976
Period in which unbilled receivables are expected to be billed and collected	12 months	12 months
Total receivables sold that remain outstanding	$ 240,800	$ 111,900

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Property and equipment
Property and equipment, gross	$ 1,208,500	$ 722,100
Accumulated depreciation and amortization	(509,200)	(440,100)
Property and equipment, net	699,322	281,979
Depreciation expense	191,300	69,100	$ 70,700
Proceeds from disposals of property and equipment	$ 44,900	4,400	$ 3,500
Minimum
Property and equipment
Useful Lives	3 years
Maximum
Property and equipment
Useful Lives	10 years
Land, Buildings and Improvements
Property and equipment
Property and equipment, gross	$ 105,700	11,500
Land, Buildings and Improvements \| Minimum
Property and equipment
Useful Lives	10 years
Land, Buildings and Improvements \| Maximum
Property and equipment
Useful Lives	45 years
Leasehold Improvements
Property and equipment
Property and equipment, gross	$ 349,300	299,700
Leasehold Improvements \| Minimum
Property and equipment
Useful Lives	1 year
Leasehold Improvements \| Maximum
Property and equipment
Useful Lives	20 years
Computer systems and equipment
Property and equipment
Property and equipment, gross	$ 603,000	302,600
Computer systems and equipment \| Minimum
Property and equipment
Useful Lives	3 years
Computer systems and equipment \| Maximum
Property and equipment
Useful Lives	15 years
Furniture and Fixtures
Property and equipment
Property and equipment, gross	$ 125,800	101,500
Furniture and Fixtures \| Minimum
Property and equipment
Useful Lives	3 years
Furniture and Fixtures \| Maximum
Property and equipment
Useful Lives	10 years
Automobiles
Property and equipment
Property and equipment, gross	$ 24,700	$ 6,800
Automobiles \| Minimum
Property and equipment
Useful Lives	3 years
Automobiles \| Maximum
Property and equipment
Useful Lives	12 years

Joint Ventures and Variable Interest Entities (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015 USD ($) item	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Sep. 30, 2015 USD ($) item	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)	Sep. 30, 2012 USD ($)
Financial information
Number of employees in some joint ventures \| item	0								0
Current assets	$ 6,246,085				$ 3,434,113				$ 6,246,085	$ 3,434,113
TOTAL ASSETS	14,014,298				6,123,377				14,014,298	6,123,377
Current liabilities	4,836,052				2,455,769				4,836,052	2,455,769
TOTAL LIABILITIES	10,383,355				3,850,897				10,383,355	3,850,897
Total AECOM equity	3,407,748				2,186,517				3,407,748	2,186,517
Noncontrolling interests	223,195				85,963				223,195	85,963
TOTAL STOCKHOLDERS' EQUITY	3,630,943				2,272,480				3,630,943	2,272,480	$ 2,074,094	$ 2,224,488
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	14,014,298				6,123,377				14,014,298	6,123,377
AECOM's investment in joint ventures	321,625				142,901				321,625	142,901
Joint ventures summarized financial information
Revenue	4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	17,989,880	8,356,783	8,153,495
Cost of revenue	4,553,100	4,422,900	4,403,000	4,075,700	2,433,400	1,859,700	1,784,800	1,875,700	17,454,692	7,953,607	7,703,507
Gross profit	170,600	126,600	103,200	134,800	129,100	108,500	87,400	78,200	535,188	403,176	449,988
Net (loss) income	26,500	(200)	20,600	(118,100)	64,700	69,100	42,500	56,500	(71,233)	232,764	243,196
Summary of AECOM's equity in earnings of unconsolidated joint ventures:
Total	$ 29,900	$ 27,700	$ 24,700	$ 23,900	8,400	$ 6,000	$ 7,400	$ 36,100	$ 106,245	57,924	24,319
Minimum
Financial information
Number of partners required to form joint ventures \| item	2								2
Consolidated Joint Ventures
Financial information
Current assets	$ 727,800				314,100				$ 727,800	314,100
Non-current assets	282,800				106,200				282,800	106,200
TOTAL ASSETS	1,010,600				420,300				1,010,600	420,300
Current liabilities	441,500				229,100				441,500	229,100
Non-current liabilities	200								200
TOTAL LIABILITIES	441,700				229,100				441,700	229,100
Total AECOM equity	354,700				116,600				354,700	116,600
Noncontrolling interests	214,200				74,600				214,200	74,600
TOTAL STOCKHOLDERS' EQUITY	568,900				191,200				568,900	191,200
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,010,600				420,300				1,010,600	420,300
Joint ventures summarized financial information
Revenue									2,368,000	614,500	490,900
Unconsolidated Joint Ventures
Financial information
Current assets	1,200,700				539,600				1,200,700	539,600
Non-current assets	527,300				273,700				527,300	273,700
TOTAL ASSETS	1,728,000				813,300				1,728,000	813,300
Current liabilities	936,700				397,900				936,700	397,900
Non-current liabilities	87,000				91,000				87,000	91,000
TOTAL LIABILITIES	1,023,700				488,900				1,023,700	488,900
TOTAL STOCKHOLDERS' EQUITY	704,300				324,400				704,300	324,400
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,728,000				813,300				1,728,000	813,300
AECOM's investment in joint ventures	$ 321,600				142,900				321,600	142,900
Joint ventures summarized financial information
Revenue									4,754,600	2,017,800
Cost of revenue									4,476,800	1,960,100
Gross profit									277,800	57,700
Net (loss) income									231,200	57,700
Summary of AECOM's equity in earnings of unconsolidated joint ventures:
Pass through joint ventures									26,200	10,200	6,400
Other joint ventures									80,000	47,700	17,900
Total									$ 106,200	57,900	$ 24,300
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 Benefit Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Amounts recognized in the consolidated balance sheets:
Other long-term liabilities	$ (565,254)	$ (220,742)
United States Pension Plan of US Entity, Defined Benefit
Change in benefit obligation:
Benefit obligation at beginning of year	217,000	180,300	$ 192,900
Service costs	6,800
Participant contributions	400	400	400
Interest cost	28,200	7,800	6,600
Benefits paid	(33,900)	(12,800)	(11,000)
Actuarial (gain) loss	(41,000)	23,200	(8,600)
Plan settlements	(20,100)
Net transfer in/(out)/acquisitions	560,800	18,100
Benefit obligation at end of year	718,200	217,000	180,300
Change in plan assets
Fair value of plan assets at beginning of year	139,700	119,800	112,300
Actual return on plan assets	(2,800)	14,200	11,300
Employer contributions	42,100	4,900	6,800
Participant contributions	400	400	400
Benefits paid	(33,900)	(12,800)	(11,000)
Plan settlements	(20,100)
Net transfer in/(out)/acquisitions	333,600	13,200
Fair value of plan assets at end of year	459,000	139,700	119,800
Reconciliation of funded status:
Funded status at end of year	(259,200)	(77,300)	(60,500)
Net amount recognized at end of year	(259,200)	(77,300)	(60,500)
Amounts recognized in the consolidated balance sheets:
Other non-current assets	1,600
Accrued expenses and other current liabilities	(10,600)	(1,700)	(1,400)
Other long-term liabilities	(250,200)	(75,600)	(59,100)
Net amount recognized in the balance sheet	(259,200)	(77,300)	(60,500)
Reconciliation of amounts in consolidated statements of stockholders' equity:
Net (loss)	(99,300)	(113,000)	(99,400)
Total recognized in accumulated other comprehensive (loss)	(99,300)	(113,000)	(99,400)
Foreign Pension Plan, Defined Benefit
Change in benefit obligation:
Benefit obligation at beginning of year	676,600	622,100	574,000
Service costs	1,100	700	900
Participant contributions	500	200	300
Interest cost	47,100	27,900	23,800
Benefits paid	(41,000)	(23,300)	(18,800)
Actuarial (gain) loss	10,600	62,300	49,000
Plan settlements	(2,500)	(2,000)	(5,700)
Net transfer in/(out)/acquisitions	618,600
Foreign currency translation (gain) loss	(71,800)	(11,300)	(1,400)
Benefit obligation at end of year	1,239,200	676,600	622,100
Change in plan assets
Fair value of plan assets at beginning of year	532,600	489,900	462,400
Actual return on plan assets	49,900	60,400	37,400
Employer contributions	24,400	16,400	16,200
Participant contributions	500	200	300
Benefits paid	(41,000)	(23,300)	(18,800)
Plan settlements	(2,500)	(2,000)	(5,700)
Net transfer in/(out)/acquisitions	415,500
Foreign currency translation (loss) gain	(53,600)	(9,000)	(1,900)
Fair value of plan assets at end of year	925,800	532,600	489,900
Reconciliation of funded status:
Funded status at end of year	(313,400)	(144,000)	(132,200)
Net amount recognized at end of year	(313,400)	(144,000)	(132,200)
Amounts recognized in the consolidated balance sheets:
Other non-current assets	1,700	1,100	600
Other long-term liabilities	(315,100)	(145,100)	(132,800)
Net amount recognized in the balance sheet	(313,400)	(144,000)	(132,200)
Reconciliation of amounts in consolidated statements of stockholders' equity:
Prior service credit	5,300	5,800	6,000
Net (loss)	(183,600)	(190,100)	(170,700)
Total recognized in accumulated other comprehensive (loss)	$ (178,300)	$ (184,300)	$ (164,700)

Pension Benefit Obligations (Details 2) $ in Thousands	12 Months Ended
Pension Benefit Obligations (Details 2) $ in Thousands	Sep. 30, 2015 USD ($) plan	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
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	$ (12,953)	$ 24,161	$ 14,582
Multiemployer Pension Plans
Multiemployer Pension Plans
Number of minimum construction-industry pension plans participated \| plan	200
Aggregate contributions to plans	$ 54,500
Pension Plan, Defined Benefit
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	6,900	7,600	2,600
United States Pension Plan of US Entity, Defined Benefit
Components of net periodic (benefit) cost:
Service costs	6,800
Interest cost on projected benefit obligation	28,200	7,800	6,600
Expected return on plan assets	(29,400)	(8,600)	(8,500)
Amortization of net loss	4,300	4,000	4,300
Settlement loss recognized	600
Net periodic cost	10,500	3,200	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	(4,000)
Total	(4,000)
Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation	692,500	217,000	180,300
Accumulated benefit obligation	686,500	217,000	180,300
Fair values of plan assets	455,600	$ 139,700	$ 119,800
Expected employer contributions in next fiscal year	10,800
Minimum contribution for one of the plans	1,300
Expected future benefit payments
2016	40,600
2017	41,000
2018	40,600
2019	41,400
2020	42,800
2021-2025	217,000
Total	$ 423,400
Weighted-average assumptions to determine benefit obligation:
Discount rate (as a percent)	4.10%	4.00%	4.40%
Salary increase rate (as a percent)	3.81%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate (as a percent)	3.88%	4.40%	3.50%
Salary increase rate (as a percent)	4.50%
Expected long-term rate of return on plan assets (as a percent)	6.73%	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
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	39.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	37.00%	58.00%
United States Pension Plan of US Entity, Defined Benefit \| Debt Securities
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	57.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	59.00%	31.00%
United States Pension Plan of US Entity, Defined Benefit \| Cash and Cash Equivalents
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)	1.00%	1.00%
United States Pension Plan of US Entity, Defined Benefit \| Property and Other
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)	3.00%	10.00%
Foreign Pension Plan, Defined Benefit
Components of net periodic (benefit) cost:
Service costs	$ 1,100	$ 700	$ 900
Interest cost on projected benefit obligation	47,100	27,900	23,800
Expected return on plan assets	(49,400)	(26,100)	(22,700)
Amortization of prior service cost	(200)	(200)	(200)
Amortization of net loss	5,900	4,900	4,000
Settlement loss recognized	700	400	2,600
Net periodic cost	5,200	7,600	8,500
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	(5,700)
Total	(5,500)
Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation	1,226,200	658,500	601,700
Accumulated benefit obligation	1,222,000	656,300	599,800
Fair values of plan assets	911,200	$ 513,400	$ 469,000
Expected employer contributions in next fiscal year	20,700
Expected future benefit payments
2016	37,400
2017	41,200
2018	44,400
2019	41,400
2020	43,100
2021-2025	242,500
Total	$ 450,000
Weighted-average assumptions to determine benefit obligation:
Discount rate (as a percent)	3.80%	3.94%	4.44%
Salary increase rate (as a percent)	2.51%	2.38%	2.58%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate (as a percent)	3.92%	4.44%	4.39%
Salary increase rate (as a percent)	2.65%	2.58%	2.36%
Expected long-term rate of return on plan assets (as a percent)	6.00%	5.40%	5.11%
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
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	30.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	27.00%	28.00%
Foreign Pension Plan, Defined Benefit \| Debt Securities
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	30.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	30.00%	33.00%
Foreign Pension Plan, Defined Benefit \| Cash and Cash Equivalents
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)	4.00%	3.00%
Foreign Pension Plan, Defined Benefit \| Property and Other
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	30.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	39.00%	36.00%

Pension Benefit Obligations (Details 3) - Pension Plan, Defined Benefit - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Post-retirement plan
Fair values of plan assets	$ 672.3	$ 672.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	672.3
Fair value of plan assets at end of year	1,384.8	672.3
Cash and Cash Equivalents
Post-retirement plan
Fair values of plan assets	7.9	7.9
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	7.9
Fair value of plan assets at end of year	44.4	7.9
Global equity securities
Post-retirement plan
Fair values of plan assets	52.8
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	52.8
Domestic equity securities
Post-retirement plan
Fair values of plan assets	60.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	60.0
Diversified Funds
Post-retirement plan
Fair values of plan assets	159.3	159.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	159.3
Fair value of plan assets at end of year	287.4	159.3
Equity Funds
Post-retirement plan
Fair values of plan assets	220.3	220.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	220.3
Fair value of plan assets at end of year	309.6	220.3
Fixed Income Funds
Post-retirement plan
Fair values of plan assets	219.3	219.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	219.3
Fair value of plan assets at end of year	542.5	219.3
Hedge Funds
Post-retirement plan
Fair values of plan assets	27.9	27.9
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	27.9
Fair value of plan assets at end of year	53.0	27.9
Assets Held by Insurance Company
Post-retirement plan
Fair values of plan assets	37.6	37.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	37.6
Fair value of plan assets at end of year	35.1	37.6
Level 1
Post-retirement plan
Fair values of plan assets	3.4	3.4
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	3.4
Fair value of plan assets at end of year	11.0	3.4
Level 1 \| Cash and Cash Equivalents
Post-retirement plan
Fair values of plan assets	3.4	3.4
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	3.4
Fair value of plan assets at end of year	11.0	3.4
Level 2
Post-retirement plan
Fair values of plan assets	655.2	655.2
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	655.2
Fair value of plan assets at end of year	1,360.2	655.2
Level 2 \| Cash and Cash Equivalents
Post-retirement plan
Fair values of plan assets	4.5	4.5
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	4.5
Fair value of plan assets at end of year	33.4	4.5
Level 2 \| Global equity securities
Post-retirement plan
Fair values of plan assets	52.8
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	52.8
Level 2 \| Domestic equity securities
Post-retirement plan
Fair values of plan assets	60.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	60.0
Level 2 \| Diversified Funds
Post-retirement plan
Fair values of plan assets	159.3	159.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	159.3
Fair value of plan assets at end of year	287.4	159.3
Level 2 \| Equity Funds
Post-retirement plan
Fair values of plan assets	220.3	220.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	220.3
Fair value of plan assets at end of year	309.6	220.3
Level 2 \| Fixed Income Funds
Post-retirement plan
Fair values of plan assets	219.3	219.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	219.3
Fair value of plan assets at end of year	542.5	219.3
Level 2 \| Hedge Funds
Post-retirement plan
Fair values of plan assets	14.2	14.2
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	14.2
Fair value of plan assets at end of year	39.4	14.2
Level 2 \| Assets Held by Insurance Company
Post-retirement plan
Fair values of plan assets	37.6	37.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	37.6
Fair value of plan assets at end of year	35.1	37.6
Level 3
Post-retirement plan
Fair values of plan assets	13.7	13.7
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	13.7
Fair value of plan assets at end of year	13.6	13.7
Level 3 \| Hedge Funds
Post-retirement plan
Fair values of plan assets	13.7	12.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	13.7	12.6
Defined Benefit Plan, Actual Return on Plan Assets Still Held	(0.1)	1.1
Fair value of plan assets at end of year	$ 13.6	$ 13.7

Debt (Details)			12 Months Ended
Debt (Details)	Oct. 24, 2014 USD ($)	Oct. 17, 2014 USD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
Debt
Total debt			$ 4,606,900,000	$ 1,004,000,000
Less: Current portion of debt and short-term borrowings			(160,400,000)	(64,400,000)
Long-term debt, less current portion			4,446,527,000	939,565,000
Scheduled maturities of debt:
2017			348,300,000
2018			126,700,000
2019			97,500,000
2020			1,507,100,000
Thereafter			2,366,900,000
Total debt			4,606,900,000	1,004,000,000
2016			160,400,000
Debt agreements
Repayment of indebtedness			5,158,254,000	1,976,352,000	$ 2,155,264,000
Prepayment Penalty On Unsecured Senior Notes			55,639,000
Debt			$ 4,606,900,000	$ 1,004,000,000
Average effective interest rate on total borrowings, including the effects of swaps (as a percent)			4.20%	2.80%	3.00%
Line of Credit
Debt agreements
Outstanding letters of credit			$ 92,500,000	$ 12,100,000
Remaining borrowing capacity under the credit facility			$ 947,600,000	1,037,900,000
Actual consolidated leverage ratio			4.6
Maximum increase in borrowing capacity		$ 500,000,000
Secured Debt
Debt
Total debt			$ 2,414,300,000
Scheduled maturities of debt:
Total debt			2,414,300,000
Debt agreements
Debt			2,414,300,000
Revolving Credit Facility
Debt agreements
Borrowing capacity		1,050,000,000
Letter of Credit
Debt agreements
Borrowing capacity		500,000,000
URS Corporation
Debt agreements
Senior notes assumed in acquisition as part of consideration		$ 1,000,000,000
Total debt	$ 5.00
Other Debt
Debt
Total debt			163,200,000	27,600,000
Scheduled maturities of debt:
Total debt			163,200,000	27,600,000
Debt agreements
Debt			163,200,000	27,600,000
Outstanding letters of credit			344,000,000	301,000,000
Unsecured Credit Facilities
Debt agreements
Remaining borrowing capacity under the credit facility			405,900,000
Notes
Debt
Total debt			1,600,000,000
Scheduled maturities of debt:
Total debt			1,600,000,000
Debt agreements
Debt			1,600,000,000
Senior Discount Notes 1.00% Series B due July 2022
Debt agreements
Interest rate (as a percent)		1.00%
Notes Payable to Banks
Debt
Total debt				712,500,000
Scheduled maturities of debt:
Total debt				712,500,000
Debt agreements
Debt				712,500,000
Senior Notes
Debt
Total debt				263,900,000
Scheduled maturities of debt:
Total debt				263,900,000
Debt agreements
Debt				$ 263,900,000
Senior Notes \| URS Corporation
Debt
Total debt		$ 1,000,000,000	429,400,000
Scheduled maturities of debt:
Total debt		1,000,000,000	429,400,000
Debt agreements
Debt		$ 1,000,000,000	429,400,000
Redemption price percentage	101.00%	101.00%
Amount of notes purchased	$ 572,300,000
Fair value of long term debt			408,600,000
Senior Notes 3.85% due 2017 \| URS Corporation
Debt
Total debt			182,000,000
Scheduled maturities of debt:
Total debt			182,000,000
Debt agreements
Interest rate (as a percent)		3.85%
Debt			182,000,000
Fair value of long term debt			178,700,000
Senior Notes 5.00% due 2022 \| URS Corporation
Debt
Total debt			247,400,000
Scheduled maturities of debt:
Total debt			247,400,000
Debt agreements
Interest rate (as a percent)		5.00%
Debt			247,400,000
Fair value of long term debt			$ 229,900,000
Senior Notes 5.43% Series A Due July 2020
Debt agreements
Interest rate (as a percent)		5.43%
Term Loan B \| Secured Debt
Debt agreements
Borrowing capacity		$ 760,000,000
Term Loan A \| Secured Debt
Debt agreements
Borrowing capacity		1,925,000,000
Senior Notes 5.43% series A due July 2020 and senior discount notes 1.00% series B due July 2022
Scheduled maturities of debt:
Debt instrument prepayment of accrued interest and prepayment penalty		$ 55,600,000

Debt (Details 2) - USD ($) $ in Millions	Oct. 06, 2014	Sep. 30, 2015	Oct. 17, 2014
The 2022 Notes
Debt
Principal amount	$ 800.0
Interest rate (as a percent)	5.75%
Fair value of debt instrument		$ 806.0
The 2024 Notes
Debt
Principal amount	$ 800.0
Interest rate (as a percent)	5.875%
Fair value of debt instrument		810.0
Senior Notes
Debt
Fair value of debt instrument		$ 1,616.0
Senior Notes 5.43% Series A Due July 2020
Debt
Interest rate (as a percent)			5.43%
Redemption period one \| The 2022 Notes
Debt
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%
Redemption period two \| The 2024 Notes
Debt
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%
Redemption period three \| The 2024 Notes
Debt
Redemption period, start date	Jul. 15, 2024
Percentage price of original principal amount of note at which note can be redeemed	100.00%
Maximum \| Redemption period one \| The 2022 Notes
Debt
Percentage of principal amount that can be redeemed	35.00%

Derivative Financial Instruments and Fair Value Measurement (Details) $ in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2015 USD ($) item	Sep. 30, 2014 GBP (£) item	Sep. 30, 2015 AUD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)
Derivative financial instruments
Number of contingent consideration arrangements \| item	2	2
Level 3
Derivative financial instruments
Fair value of contingent consideration liability				$ 39.0	$ 17.0
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest rate swap agreements
Derivative financial instruments
Losses Recognized in Income on Derivatives (Amount Excluded from Effectiveness Testing and Ineffective Portion)	$ 0.0
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Rate Swap June 2018
Derivative financial instruments
Notional Amount				$ 300.0	$ 300.0
Fixed Rate (as a percent)		1.63%	1.63%	1.63%	1.63%
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Rate Swap September 2018
Derivative financial instruments
Notional Amount				$ 300.0
Fixed Rate (as a percent)			1.54%	1.54%
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Rate Swap September 2015
Derivative financial instruments
Notional Amount					$ 250.0
Fixed Rate (as a percent)		0.95%			0.95%
Designated as Hedging Instrument \| Cash Flow Hedging \| Interest Rate Swap December 2014
Derivative financial instruments
Notional Amount					$ 200.0
Fixed Rate (as a percent)		0.68%			0.68%
Designated as Hedging Instrument \| Cash Flow Hedging \| Foreign Exchange Contracts
Derivative financial instruments
Notional principal of derivative exchange contracts		£ 0	$ 98.1	$ 74.1

Leases (Details) - USD ($) $ in Millions	12 Months Ended
Leases (Details) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Amounts payable under non-cancelable operating lease commitments
2016	$ 328.9
2017	263.0
2018	211.6
2019	179.0
2020	150.1
Thereafter	487.4
Total	1,620.0
Leases, additional disclosures
Rent expense for all leases	$ 395.9	$ 210.4	$ 225.4

Other Financial Information (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014
Accrued expenses
Accrued salaries and benefits	$ 852,200	$ 400,600
Accrued contract costs	993,100	446,400
Other accrued expenses	322,500	117,600
Total accrued expenses	2,167,771	964,627
Accrued contract costs related to professional liability and workers compensation accruals	$ 239,200	$ 129,200

Reclassifications out of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Accumulated balances
Balance at the beginning of the period	$ (356,602)	$ (261,300)	$ (179,200)
Other comprehensive loss before reclassification	(289,800)	(103,100)	(89,200)
Amounts reclassified from accumulated other comprehensive loss, actuarial losses, net of tax	7,200	6,100	5,300
Amounts reclassified from accumulated other comprehensive loss, cash flow hedge losses, net of tax	4,100	1,700	1,800
Balance at the end of the period	(635,100)	(356,602)	(261,300)
Actuarial losses/Pension Related Adjustments
Accumulated balances
Balance at the beginning of the period	(217,000)	(192,800)	(178,200)
Other comprehensive loss before reclassification	5,800	(30,300)	(19,900)
Amounts reclassified from accumulated other comprehensive loss, actuarial losses, net of tax	7,200	6,100	5,300
Balance at the end of the period	(204,000)	(217,000)	(192,800)
Foreign Currency Translation Adjustments
Accumulated balances
Balance at the beginning of the period	(137,800)	(66,400)	2,700
Other comprehensive loss before reclassification	(282,300)	(71,400)	(69,100)
Balance at the end of the period	(420,100)	(137,800)	(66,400)
Cash flow hedges/Loss on Derivative Instruments
Accumulated balances
Balance at the beginning of the period	(1,800)	(2,100)	(3,700)
Other comprehensive loss before reclassification	(13,300)	(1,400)	(200)
Amounts reclassified from accumulated other comprehensive loss, cash flow hedge losses, net of tax	4,100	1,700	1,800
Balance at the end of the period	$ (11,000)	$ (1,800)	$ (2,100)

- 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, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Amounts Reclassified from Accumulated Other Comprehensive Loss
Income before income tax expense	$ 42,600	$ (8,700)	$ (55,200)	$ (130,200)	$ 94,300	$ 82,800	$ 57,700	$ 80,000	$ (151,470)	$ 314,788	$ 335,774
Income tax expense	(16,100)	8,500	75,800	12,100	(29,600)	(13,700)	(15,200)	(23,500)	80,237	(82,024)	(92,578)
Net (loss) income	$ 26,500	$ (200)	$ 20,600	$ (118,100)	$ 64,700	$ 69,100	$ 42,500	$ 56,500	$ (71,233)	$ 232,764	$ 243,196

Stock Plans (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Deferred Compensation Plan
Compensation expense related to employer contributions under defined contribution plans, including the DCP	$ 13.3	$ 14.4	$ 14.6
Employee Stock Option
Stock Incentive Plans
Securities available for future issuance (in shares)	13,100,000
Expiration term of unexercised options	7 years
Weighted average grant-date fair value of stock options granted (in dollars per share)		$ 7.83
Number of Options
Balance at the beginning of the period (in shares)	1,600,000	1,600,000	2,500,000
Granted (in shares)		600,000
Exercised (in shares)	(300,000)	(500,000)	(800,000)
Cancelled (in shares)		(100,000)	(100,000)
Balance at the end of the period (in shares)	1,300,000	1,600,000	1,600,000
Exercisable at the end of the period (in shares)	700,000	900,000	1,400,000
Stock options, Weighted Average Exercise Price
Balance at the beginning of the period (in dollars per share)	$ 27.69	$ 24.73	$ 22.81
Granted (in dollars per share)		31.62
Exercised (in dollars per share)	24.98	23.64	18.31
Cancelled (in dollars per share)		26.87	26.83
Balance at the end of the period (in dollars per share)	28.26	27.69	24.73
Exercisable at the end of the period (in dollars per share)	$ 25.04	$ 25.16	$ 24.51

Stock Plans (Details 2) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Compensation expense
Recognized compensation expense	$ 112,200	$ 34,400	$ 32,600
Unrecognized compensation expense	$ 115,500
Vesting period	3 years
Excess tax benefit from share-based payment	$ 3,642	748	1,754
URS Corporation \| Acquisition And Integration Expenses
Compensation expense
Compensation to settle accelerated equity awards	43,900
Accelerated equity award - Company stock	17,600
Accelerated equity award - cash	$ 26,300
Employee Stock Option
Options Outstanding
Number outstanding as of end of period (in shares)	1,300,000
Weighted Average Remaining Contractual Life	4 years 8 months 9 days
Weighted Average Exercise Price (in dollars per share)	$ 28.26
Aggregate Intrinsic Value (in millions)	$ 2,000
Options Exercisable
Number Exercisable at the end of the period (in shares)	700,000
Weighted Average Remaining Contractual Life	1 year 1 month 6 days
Weighted Average Exercise Price (in dollars per share)	$ 25.04
Stock Incentive Plans, additional disclosures
Remaining contractual life of options outstanding, low end of range	15 days
Remaining contractual life of options outstanding, high end of range	8 years 5 months 5 days
Aggregate intrinsic value of stock options exercised	$ 2,100	$ 4,300	7,900
Compensation expense
Weighted average grant-date fair value of stock options granted (in dollars per share)		$ 7.83
Number of stock options granted during the period	0
Excess tax benefit from share-based payment	$ 3,600	$ 700	$ 1,800
Performance Earnings Program
Compensation expense
Weighted average grant-date fair value of stock options granted (in dollars per share)	$ 32.32	$ 29.32	$ 22.27
Performance period over which objectives must be met to qualify for an award grant	3 years
Restricted Stock Units (RSUs)
Compensation expense
Weighted average grant-date fair value of stock options granted (in dollars per share)	$ 31.05	$ 29.60	$ 22.83
Restricted Stock Units (RSUs) \| URS Corporation
Compensation expense
Weighted average grant-date fair value of stock options granted (in dollars per share)	$ 30.04
Number of stock options granted during the period	2,600,000
Exercise Price Range from Dollars 21.01 to Dollars 23.94
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 \| Employee Stock Option
Options Outstanding
Number outstanding as of end of period (in shares)	200,000
Weighted Average Remaining Contractual Life	2 months 23 days
Weighted Average Exercise Price (in dollars per share)	$ 23.19
Aggregate Intrinsic Value (in millions)	$ 1,100
Options Exercisable
Number Exercisable at the end of the period (in shares)	200,000
Weighted Average Remaining Contractual Life	2 months 23 days
Weighted Average Exercise Price (in dollars per share)	$ 23.19
Exercise Price Range From Dollars 24.45 To Dollars 27.67
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)	$ 27.67
Exercise Price Range From Dollars 24.45 To Dollars 27.67 \| Employee Stock Option
Options Outstanding
Number outstanding as of end of period (in shares)	400,000
Weighted Average Remaining Contractual Life	1 year 5 months 19 days
Weighted Average Exercise Price (in dollars per share)	$ 25.43
Aggregate Intrinsic Value (in millions)	$ 900
Options Exercisable
Number Exercisable at the end of the period (in shares)	400,000
Weighted Average Remaining Contractual Life	1 year 5 months 19 days
Weighted Average Exercise Price (in dollars per share)	$ 25.43
Exercise Price Range From Dollars 28.04 To Dollars 31.62
Information concerning outstanding and exercisable options
Exercise price, low end of range (in dollars per share)	28.04
Exercise price, high end of range (in dollars per share)	$ 31.62
Exercise Price Range From Dollars 28.04 To Dollars 31.62 \| Employee Stock Option
Options Outstanding
Number outstanding as of end of period (in shares)	700,000
Weighted Average Remaining Contractual Life	7 years 8 months 1 day
Weighted Average Exercise Price (in dollars per share)	$ 31.25
Options Exercisable
Number Exercisable at the end of the period (in shares)	100,000
Weighted Average Remaining Contractual Life	2 years 4 days
Weighted Average Exercise Price (in dollars per share)	$ 28.53

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Income Taxes (Details) - USD ($) $ in Thousands	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
(Loss) income from domestic operations before income tax expense									$ (214,600)	$ 138,200	$ 111,800
Income from foreign operations before income tax expense									63,100	176,600	224,000
Current:
Federal									(67,100)	5,300	30,300
State									2,600	3,300	9,900
Foreign									37,200	46,300	59,700
Total current income tax (benefit) expense									(27,300)	54,900	99,900
Deferred:
Federal									(44,200)	27,700	5,800
State									1,200	5,600	(10,600)
Foreign									(10,000)	(6,200)	(2,500)
Total deferred income tax (benefit) expense									(53,034)	27,155	(7,210)
Total income tax (benefit) expense	$ 16,100	$ (8,500)	$ (75,800)	$ (12,100)	$ 29,600	$ 13,700	$ 15,200	$ 23,500	(80,237)	82,024	92,578
Major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate
Discrete benefit									(53,000)	110,200	117,500
State income tax, net of federal benefit									(2,300)	5,000	2,500
Exclusion of tax on non-controlling interests									(29,300)
Income tax credits and incentives									(21,100)	(7,100)	(14,700)
Foreign tax rate differential									(14,000)	(22,500)	(9,900)
Change in uncertain tax positions									6,500	(4,500)	(7,300)
Valuation allowance									30,000	6,300	1,600
Domestic production activities										(11,700)	(2,600)
Nondeductible transaction costs									2,800	2,800
Other items, net									100	3,500	5,500
Total income tax (benefit) expense	$ 16,100	$ (8,500)	$ (75,800)	$ (12,100)	$ 29,600	$ 13,700	$ 15,200	$ 23,500	$ (80,237)	$ 82,024	$ 92,578
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)									1.50%	1.60%	0.70%
Exclusion of tax on non-controlling interests (as a percent)									19.30%
U.S. income tax credits (as a percent)									14.00%	(2.20%)	(4.30%)
Foreign tax rate differential (as a percent)									9.30%	(7.20%)	(2.90%)
Change in uncertain tax positions (as a percent)									(4.30%)	(1.40%)	(2.20%)
Valuation allowance (as a percent)									(19.80%)	2.00%	0.50%
Domestic production activities (as a percent)										(3.70%)	(0.80%)
Nondeductible transaction costs (as a percent)									(1.90%)	0.90%
Other items, net (as a percent)									(0.10%)	1.10%	1.60%
Effective tax rate (as a percent)									53.00%	26.10%	27.60%

Income Taxes (Details 2) - USD ($) $ in Millions	12 Months Ended
Income Taxes (Details 2) - USD ($) $ in Millions	Sep. 30, 2015	Sep. 30, 2014
Income Taxes, additional disclosures
Unused federal and state research and development credits which can be carried forward indefinitely	$ 22.4
California Enterprise Zone Tax Credits which can be carried forward indefinitely	6.8
Net deferred tax asset likely to be realized and for which no additional valuation allowance has been provided	657.3
Valuation allowance increase	212.0
Additional valuation allowance provided for, net deferred tax asset which is likely to be realized	95.2
Undistributed earnings from non-U.S. subsidiaries	1,341.2
Deferred tax liability of foreign subsidiaries	88.2
Liability for unrecognized tax benefits, including potential interest and penalties, net of related tax benefit	107.6	$ 52.6
Unrecognized tax benefits that would be included in the effective tax rate if recognized	77.0
Reconciliation of the beginning and ending amount of gross unrecognized tax benefits
Balance at the beginning of the year	47.5	53.7
Gross increase due to acquisitions	49.4
Gross increase in prior years' tax positions	6.4	3.3
Gross decrease in prior years' tax positions	(0.2)	(7.6)
Decrease due to settlement with tax authorities	(2.0)	(2.0)
Gross increase in current periods tax positions	6.0	2.2
Decrease due to lapse of statute of limitations	(4.6)	(2.1)
Gross change due to foreign exchange fluctuations	(7.3)
Balance at the end of the year	95.2	47.5
Deferred tax assets:
Compensation and benefit accruals not currently deductible	166.7	65.5
Net operating loss carry forwards	195.9	69.3
Self insurance reserves	46.8	48.8
Research and experimentation and other tax credits	43.0	34.2
Pension liability	165.6	59.4
Accrued liabilities	267.3	63.7
Other	11.4	26.2
Total deferred tax assets	896.7	367.1
Decrease in deferred tax asset	34.8
Deferred tax liabilities:
Unearned revenue	(101.9)	(122.9)
Depreciation and amortization	(76.5)	(59.2)
Acquired intangible assets	(219.2)	(14.8)
Investment in subsidiaries	(239.2)
Total deferred tax liabilities	(636.8)	(196.9)
Valuation allowance	(239.4)	(27.1)
Net deferred tax asset	20.5
Net deferred tax assets		143.1
Accrued penalties, excluding any related income tax benefits	3.5	2.9
Accrued interest, excluding any related income tax benefits	13.9	6.2
Tax-deductible goodwill	261.2	$ 251.6
URS Corporation
Income Taxes, additional disclosures
Valuation allowance increase	182.0
Deferred tax liability related to stock basis adjustment	$ 145.6
Maximum
Deferred tax liabilities:
Period of amortization of goodwill	15 years
State and Local Jurisdiction
Deferred tax liabilities:
Net operating loss carry forwards	$ 526.0
Foreign Tax Authority
Deferred tax liabilities:
Net operating loss carry forwards	$ 828.7

Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended								12 Months Ended
Earnings Per Share (Details) - shares shares in Thousands	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Earnings Per Share
Antidilutive potential common shares excluded in computation of diluted loss per share									1,700
Denominator for basic earnings per share (in shares)	153,800	151,700	151,100	141,900	98,100	97,500	97,000	96,300	149,605	97,226	100,618
Potential common shares (in shares)										1,500	1,300
Denominator for diluted earnings per share (in shares)	155,200	151,700	152,800	141,900	99,700	99,000	98,300	97,600	149,605	98,657	101,942

Commitments and Contingencies (Details) $ in Millions, $ in Millions				1 Months Ended			12 Months Ended
	Dec. 06, 2014 USD ($)	Oct. 17, 2014 USD ($) project item	Jun. 17, 2014 AUD ($)	Aug. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Jan. 31, 2010 CAD ($)	Sep. 30, 2015 USD ($) employee item	Sep. 30, 2006 AUD ($)	Oct. 24, 2014 USD ($)
Commitments and Contingencies
Securities acquired by investors			$ 155
URS Energy & Construction
Commitments and Contingencies
Damages claimed by applicants				$ 4,100,000
Number of former employees who filed claims against our affiliate \| employee							2
URS Corporation
Commitments and Contingencies
Bank loan									$ 5.00
Standby Letters of Credit
Commitments and Contingencies
Contingency liability of general and professional liability insurance programs and for payment and performance guarantees							$ 436,500,000
USAID Egyptian Projects \| URS Corporation \| Washington Group International
Commitments and Contingencies
Number of subcontractors \| item		2
Number of projects failed to comply USAID regulations \| project		5
Amount paid to WGI from the federal government for completed and operational projects ( including doubling and trebling of damages)		$ 373,000,000
DOE Deactivation Demolition And Removal Project Member \| URS Corporation \| Washington Group International
Commitments and Contingencies
Projects costs, minimum							146,000,000
DOE Deactivation Demolition And Removal Project Member \| Department of Energy Member
Commitments and Contingencies
Projects costs, minimum							106,000,000
DOE Deactivation Demolition And Removal Project Member \| Department of Energy Member \| URS Corporation \| Washington Group International
Commitments and Contingencies
Projects costs, minimum							106,000,000
Projects costs, maximum							$ 146,000,000
Amount recovery ( including additional Fees)					$ 103,000,000
Minimum cost to complete the project and promised amenities					$ 100,000,000
Canadian Pipeline Contract Member \| URS Corporation \| Flint Energy Services Ltd
Commitments and Contingencies
Damages claimed by applicants						$ 85
Waste Isolation Pilot Plant Environmental Incidents Member \| URS Corporation \| Nuclear Waste Partnership LLC
Commitments and Contingencies
Civil penalty Amount	$ 17,700,000
AECOM Australia
Commitments and Contingencies
Proceeds from initial public offering (IPO)								$ 700
Bank loan								$ 1,400
Number of initial public offering investors \| item							770

Reportable Segments and Geographic Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2014 USD ($)	Jun. 30, 2014 USD ($)	Mar. 31, 2014 USD ($)	Dec. 31, 2013 USD ($)	Sep. 30, 2015 USD ($) item	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
Summarized financial information concerning the Company's reportable segments
Number of reportable segments \| item									3
Revenue	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 17,989,880	$ 8,356,783	$ 8,153,495
Cost of revenue	4,553,100	4,422,900	4,403,000	4,075,700	2,433,400	1,859,700	1,784,800	1,875,700	17,454,692	7,953,607	7,703,507
Gross profit	170,600	126,600	103,200	134,800	129,100	108,500	87,400	78,200	535,188	403,176	449,988
Equity in earnings of joint ventures	29,900	27,700	24,700	23,900	8,400	6,000	7,400	36,100	106,245	57,924	24,319
General and administrative expenses	(25,500)	(24,400)	(29,800)	(34,300)	(15,500)	(15,100)	(26,400)	(23,900)	(113,975)	(80,908)	(97,318)
Acquisition and integration expenses	(79,800)	(88,500)	(91,600)	(138,500)	(19,500)	(7,800)			398,440	27,310
Operating income (loss)	95,200	$ 41,400	$ 6,500	$ (14,100)	102,500	$ 91,600	$ 68,400	$ 90,400	129,018	352,882	376,989
Segment assets	14,014,298				6,123,377				14,014,298	$ 6,123,377
Gross profit as a % of revenue										4.80%
Corporate
Summarized financial information concerning the Company's reportable segments
General and administrative expenses									(114,000)	$ (80,900)	(97,300)
Acquisition and integration expenses									(398,400)	(27,300)
Operating income (loss)									(512,400)	(108,200)	(97,300)
Segment assets	609,800				365,000				609,800	365,000	240,100
Design and Consulting Services
Summarized financial information concerning the Company's reportable segments
Revenue									7,962,900	5,443,100	5,556,100
Cost of revenue									7,663,600	5,112,800	5,174,400
Gross profit									299,300	330,300	381,700
Equity in earnings of joint ventures									6,600	35,500	8,300
Operating income (loss)									305,900	365,800	390,000
Segment assets	7,118,200				4,064,500				$ 7,118,200	$ 4,064,500	$ 1,945,900
Gross profit as a % of revenue									3.80%	6.10%	6.90%
Construction Services
Summarized financial information concerning the Company's reportable segments
Revenue									$ 6,676,700	$ 2,004,300	$ 1,552,100
Cost of revenue									6,633,900	1,975,000	1,527,900
Gross profit									42,800	29,300	24,200
Equity in earnings of joint ventures									23,000	6,000	4,000
Operating income (loss)									65,800	35,300	28,200
Segment assets	3,382,400				1,256,400				$ 3,382,400	$ 1,256,400	$ 1,183,400
Gross profit as a % of revenue									0.60%	1.50%	1.60%
Management Services
Summarized financial information concerning the Company's reportable segments
Revenue									$ 3,350,300	$ 909,400	$ 1,045,300
Cost of revenue									3,157,200	865,800	1,001,200
Gross profit									193,100	43,600	44,100
Equity in earnings of joint ventures									76,600	16,300	12,000
Operating income (loss)									269,700	60,000	56,100
Segment assets	$ 2,903,900				$ 437,500				$ 2,903,900	$ 437,500	$ 2,296,200
Gross profit as a % of revenue									5.80%	4.80%	4.20%

Reportable Segments and Geographic Information (Details 2) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Geographic Information
Revenue	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 17,989,880	$ 8,356,783	$ 8,153,495
Long-Lived Assets	7,768,200				2,571,200				7,768,200	2,571,200	2,390,500
United States
Geographic Information
Revenue									12,599,600	4,933,700	4,829,600
Long-Lived Assets	4,852,500				1,603,700				4,852,500	1,603,700	1,477,300
Asia Pacific
Geographic Information
Revenue									1,385,300	1,338,200	1,507,200
Long-Lived Assets	426,400				340,500				426,400	340,500	361,000
Canada
Geographic Information
Revenue									1,308,300	561,100	712,000
Long-Lived Assets	641,000				146,700				641,000	146,700	168,400
Europe
Geographic Information
Revenue									1,796,900	788,200	599,400
Long-Lived Assets	1,496,200				270,800				1,496,200	270,800	267,200
Other foreign countries
Geographic Information
Revenue									899,800	735,600	505,300
Long-Lived Assets	$ 352,100				$ 209,500				$ 352,100	$ 209,500	$ 116,600

Major Clients (Details) - Sales Revenue, Services, Net - Customer Concentration Risk	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
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
Percentage of total revenue
Percentage of the Company's revenue (as a percent)	24.00%	15.00%	18.00%
Agencies of U.S. Federal Government \| Management Services
Percentage of total revenue
Percentage of the Company's revenue (as a percent)	2.00%	3.00%	4.00%

Quarterly Financial Information-Unaudited (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Revenue	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 17,989,880	$ 8,356,783	$ 8,153,495
Cost of revenue.	4,553,100	4,422,900	4,403,000	4,075,700	2,433,400	1,859,700	1,784,800	1,875,700	17,454,692	7,953,607	7,703,507
Gross profit	170,600	126,600	103,200	134,800	129,100	108,500	87,400	78,200	535,188	403,176	449,988
Equity in earnings of joint ventures	29,900	27,700	24,700	23,900	8,400	6,000	7,400	36,100	106,245	57,924	24,319
General and administrative expenses	(25,500)	(24,400)	(29,800)	(34,300)	(15,500)	(15,100)	(26,400)	(23,900)	(113,975)	(80,908)	(97,318)
Acquisition and integration expenses	(79,800)	(88,500)	(91,600)	(138,500)	(19,500)	(7,800)			398,440	27,310
Income from operations	95,200	41,400	6,500	(14,100)	102,500	91,600	68,400	90,400	129,018	352,882	376,989
Other income	7,400	10,100	(1,000)	2,600	1,900	1,000	(200)	0	19,139	2,748	3,522
Interest expense	(60,000)	(60,200)	(60,700)	(118,700)	(10,100)	(9,800)	(10,500)	(10,400)	(299,627)	(40,842)	(44,737)
(Loss) income before income tax (benefit) expense	42,600	(8,700)	(55,200)	(130,200)	94,300	82,800	57,700	80,000	(151,470)	314,788	335,774
Income tax (benefit) expense	16,100	(8,500)	(75,800)	(12,100)	29,600	13,700	15,200	23,500	(80,237)	82,024	92,578
Net (loss) income	26,500	(200)	20,600	(118,100)	64,700	69,100	42,500	56,500	(71,233)	232,764	243,196
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(25,400)	(17,000)	(20,300)	(20,900)	(600)	100	(2,300)	(100)	(83,612)	(2,910)	(3,953)
Net (loss) income attributable to AECOM	$ 1,100	$ (17,200)	$ 300	(139,000)	$ 64,100	$ 69,200	$ 40,200	$ 56,400	$ (154,845)	$ 229,854	$ 239,243
Increase in amortization expense				53,900
Adjustments to the margin fair value liability increased revenue				24,500
Decrease in noncontrolling interest				$ (2,300)
Net (loss) income attributable to AECOM per share:
Basic (in dollars per share)	$ 0.01	$ (0.11)		$ (0.98)	$ 0.65	$ 0.71	$ 0.41	$ 0.59	$ (1.04)	$ 2.36	$ 2.38
Diluted (in dollars per share)	$ 0.01	$ (0.11)		$ (0.98)	$ 0.64	$ 0.70	$ 0.41	$ 0.58	$ (1.04)	$ 2.33	$ 2.35
Weighted average shares outstanding:
Basic (in shares)	153,800	151,700	151,100	141,900	98,100	97,500	97,000	96,300	149,605	97,226	100,618
Diluted (in shares)	155,200	151,700	152,800	141,900	99,700	99,000	98,300	97,600	149,605	98,657	101,942

Condensed Consolidating Financial Information (Details)	Sep. 29, 2015
The new 2022 Notes
Interest rate (as a percent)	5.75%
The new 2024 Notes
Interest rate (as a percent)	5.875%

Condensed Consolidating Financial Information (Details 2) - USD ($) $ in Thousands	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2012
CURRENT ASSETS:
Total cash and cash equivalents	$ 683,893	$ 574,188	$ 600,677	$ 593,776
Accounts receivable-net	4,841,450	2,654,976
Prepaid expenses and other current assets	388,982	177,536
Income taxes receivable	81,161	1,541
Deferred tax assets-net	250,599	25,872
TOTAL CURRENT ASSETS	6,246,085	3,434,113
PROPERTY AND EQUIPMENT-NET	699,322	281,979
DEFERRED TAX ASSETS-NET		118,038
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	321,625	142,901
GOODWILL	5,820,692	1,937,338	1,811,800
INTANGIBLE ASSETS-NET	659,438	90,238
OTHER NON-CURRENT ASSETS	267,136	118,770
TOTAL ASSETS	14,014,298	6,123,377
CURRENT LIABILITIES:
Short-term debt	2,788	23,915
Accounts payable	1,853,993	1,047,155
Accrued expenses and other current liabilities	2,167,771	964,627
Billings in excess of costs on uncompleted contracts	653,877	379,574
Current portion of long-term debt	157,623	40,498
TOTAL CURRENT LIABILITIES	4,836,052	2,455,769
OTHER LONG-TERM LIABILITIES	305,485	233,977
DEFERRED TAX LIABILITY-NET	230,037	844
LONG-TERM DEBT	4,446,527	939,565
TOTAL LIABILITIES	10,383,355	3,850,897
TOTAL AECOM STOCKHOLDERS' EQUITY	3,407,748	2,186,517
Noncontrolling interests	223,195	85,963
TOTAL STOCKHOLDERS' EQUITY	3,630,943	2,272,480	2,074,094	2,224,488
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	14,014,298	6,123,377
Reportable Legal Entities \| Parent
CURRENT ASSETS:
Total cash and cash equivalents	1,300	33,400	4,400	44,300
Intercompany receivable	771,300	363,800
Prepaid expenses and other current assets	36,700	19,700
Income taxes receivable	68,700
Deferred tax assets-net	36,600	42,000
TOTAL CURRENT ASSETS	914,600	458,900
PROPERTY AND EQUIPMENT-NET	93,400	53,600
DEFERRED TAX ASSETS-NET	27,100	36,100
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES	6,739,400	3,001,300
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	800
OTHER NON-CURRENT ASSETS	88,700	15,600
TOTAL ASSETS	7,864,000	3,565,500
CURRENT LIABILITIES:
Short-term debt	2,300	9,900
Accounts payable	28,000	26,300
Accrued expenses and other current liabilities	229,500	136,200
Intercompany payable	119,900	157,700
Current portion of long-term debt	105,600	37,500
TOTAL CURRENT LIABILITIES	485,300	367,600
OTHER LONG-TERM LIABILITIES	63,600	80,500
LONG-TERM DEBT	3,914,000	938,900
TOTAL LIABILITIES	4,462,900	1,387,000
TOTAL AECOM STOCKHOLDERS' EQUITY	3,401,100	2,178,500
TOTAL STOCKHOLDERS' EQUITY	3,401,100	2,178,500
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	7,864,000	3,565,500
Reportable Legal Entities \| Guarantor Subsidiaries
CURRENT ASSETS:
Total cash and cash equivalents	162,500	85,800	80,200	47,400
Accounts receivable-net	2,165,500	907,400
Intercompany receivable	187,300	107,800
Prepaid expenses and other current assets	127,400	20,500
TOTAL CURRENT ASSETS	2,642,700	1,121,500
PROPERTY AND EQUIPMENT-NET	240,000	90,600
DEFERRED TAX ASSETS-NET		42,300
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES	1,343,700	440,800
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	73,400	31,900
GOODWILL	3,291,100	1,011,800
INTANGIBLE ASSETS-NET	459,400	29,000
OTHER NON-CURRENT ASSETS	26,800	3,000
TOTAL ASSETS	8,077,100	2,770,900
CURRENT LIABILITIES:
Short-term debt		1,000
Accounts payable	834,100	405,100
Accrued expenses and other current liabilities	1,001,600	265,800
Intercompany payable	960,300	460,000
Billings in excess of costs on uncompleted contracts	255,700	87,000
Deferred tax liability-net	62,900	61,200
Current portion of long-term debt	24,500
TOTAL CURRENT LIABILITIES	3,139,100	1,280,100
OTHER LONG-TERM LIABILITIES	299,500	48,000
DEFERRED TAX LIABILITY-NET	122,600
LONG-TERM DEBT	482,700
TOTAL LIABILITIES	4,043,900	1,328,100
TOTAL AECOM STOCKHOLDERS' EQUITY	4,033,200	1,442,800
TOTAL STOCKHOLDERS' EQUITY	4,033,200	1,442,800
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	8,077,100	2,770,900
Reportable Legal Entities \| Non-Guarantor Subsidiaries
CURRENT ASSETS:
Total cash and cash equivalents	520,100	455,000	$ 516,100	$ 502,100
Accounts receivable-net	2,675,900	1,747,600
Intercompany receivable	262,700	211,100
Prepaid expenses and other current assets	224,900	137,300
Income taxes receivable	12,500	1,700
Deferred tax assets-net	276,900	45,100
TOTAL CURRENT ASSETS	3,973,000	2,597,800
PROPERTY AND EQUIPMENT-NET	365,900	137,800
DEFERRED TAX ASSETS-NET	7,300	64,100
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES	67,400
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	247,400	111,000
GOODWILL	2,529,600	925,500
INTANGIBLE ASSETS-NET	200,000	61,200
OTHER NON-CURRENT ASSETS	151,700	100,300
TOTAL ASSETS	7,542,300	3,997,700
CURRENT LIABILITIES:
Short-term debt	500	13,000
Accounts payable	991,900	615,800
Accrued expenses and other current liabilities	936,700	562,800
Intercompany payable	319,800	73,100
Billings in excess of costs on uncompleted contracts	398,200	292,600
Current portion of long-term debt	27,500	3,000
TOTAL CURRENT LIABILITIES	2,674,600	1,560,300
OTHER LONG-TERM LIABILITIES	507,600	327,000
DEFERRED TAX LIABILITY-NET	141,900	24,500
NOTE PAYABLE INTERCOMPANY-NON CURRENT	669,100
LONG-TERM DEBT	49,800	700
TOTAL LIABILITIES	4,043,000	1,912,500
TOTAL AECOM STOCKHOLDERS' EQUITY	3,276,100	1,999,200
Noncontrolling interests	223,200	86,000
TOTAL STOCKHOLDERS' EQUITY	3,499,300	2,085,200
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	7,542,300	3,997,700
Eliminations
CURRENT ASSETS:
Intercompany receivable	(1,221,300)	(682,700)
Income taxes receivable		(200)
Deferred tax assets-net	(62,900)	(61,200)
TOTAL CURRENT ASSETS	(1,284,200)	(744,100)
DEFERRED TAX ASSETS-NET	(34,400)	(24,500)
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES	(8,150,500)	(3,442,100)
TOTAL ASSETS	(9,469,100)	(4,210,700)
CURRENT LIABILITIES:
Accrued expenses and other current liabilities		(200)
Intercompany payable	(1,400,000)	(690,800)
Deferred tax liability-net	(62,900)	(61,200)
TOTAL CURRENT LIABILITIES	(1,462,900)	(752,200)
DEFERRED TAX LIABILITY-NET	(34,400)	(24,500)
NOTE PAYABLE INTERCOMPANY-NON CURRENT	(669,100)
TOTAL LIABILITIES	(2,166,400)	(776,700)
TOTAL AECOM STOCKHOLDERS' EQUITY	(7,302,700)	(3,434,000)
TOTAL STOCKHOLDERS' EQUITY	(7,302,700)	(3,434,000)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ (9,469,100)	$ (4,210,700)

Condensed Consolidating Financial Information (Details 3) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Condensed Consolidating Statements of Income
Revenue	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 2,562,500	$ 1,968,200	$ 1,872,200	$ 1,953,900	$ 17,989,880	$ 8,356,783	$ 8,153,495
Cost of revenue	4,553,100	4,422,900	4,403,000	4,075,700	2,433,400	1,859,700	1,784,800	1,875,700	17,454,692	7,953,607	7,703,507
Gross profit	170,600	126,600	103,200	134,800	129,100	108,500	87,400	78,200	535,188	403,176	449,988
Equity in earnings of joint ventures	29,900	27,700	24,700	23,900	8,400	6,000	7,400	36,100	106,245	57,924	24,319
General and administrative expenses	(25,500)	(24,400)	(29,800)	(34,300)	(15,500)	(15,100)	(26,400)	(23,900)	(113,975)	(80,908)	(97,318)
Acquisition and integration expenses	(79,800)	(88,500)	(91,600)	(138,500)	(19,500)	(7,800)			398,440	27,310
Income from operations	95,200	41,400	6,500	(14,100)	102,500	91,600	68,400	90,400	129,018	352,882	376,989
Other income	7,400	10,100	(1,000)	2,600	1,900	1,000	(200)	0	19,139	2,748	3,522
Interest expense	(60,000)	(60,200)	(60,700)	(118,700)	(10,100)	(9,800)	(10,500)	(10,400)	(299,627)	(40,842)	(44,737)
(Loss) income before income tax (benefit) expense	42,600	(8,700)	(55,200)	(130,200)	94,300	82,800	57,700	80,000	(151,470)	314,788	335,774
Income tax (benefit) expense	16,100	(8,500)	(75,800)	(12,100)	29,600	13,700	15,200	23,500	(80,237)	82,024	92,578
Net (loss) income	26,500	(200)	20,600	(118,100)	64,700	69,100	42,500	56,500	(71,233)	232,764	243,196
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(25,400)	(17,000)	(20,300)	(20,900)	(600)	100	(2,300)	(100)	(83,612)	(2,910)	(3,953)
Net (loss) income attributable to AECOM	$ 1,100	$ (17,200)	$ 300	$ (139,000)	$ 64,100	$ 69,200	$ 40,200	$ 56,400	(154,845)	229,854	239,243
Reportable Legal Entities \| Parent
Condensed Consolidating Statements of Income
Equity in earnings from subsidiaries									321,300	346,700	334,300
General and administrative expenses									(112,200)	(80,900)	(97,300)
Acquisition and integration expenses									(346,900)	(27,300)
Income from operations									(137,800)	238,500	237,000
Other income									5,100	500	1,400
Interest expense									(275,400)	(37,700)	(43,200)
(Loss) income before income tax (benefit) expense									(408,100)	201,300	195,200
Income tax (benefit) expense									(253,300)	(28,600)	(44,100)
Net (loss) income									(154,800)	229,900	239,300
Net (loss) income attributable to AECOM									(154,800)	229,900	239,300
Reportable Legal Entities \| Guarantor Subsidiaries
Condensed Consolidating Statements of Income
Revenue									8,749,500	3,609,400	3,784,100
Cost of revenue									8,486,400	3,451,600	3,617,500
Gross profit									263,100	157,800	166,600
Equity in earnings from subsidiaries									(95,400)	40,900	51,100
Equity in earnings of joint ventures									20,000	15,000	12,700
General and administrative expenses									(1,800)
Acquisition and integration expenses									(51,500)
Income from operations									134,400	213,700	230,400
Other income									34,900	900
Interest expense									(20,400)	(700)	(100)
(Loss) income before income tax (benefit) expense									148,900	213,900	230,300
Income tax (benefit) expense									66,700	34,300	51,500
Net (loss) income									82,200	179,600	178,800
Net (loss) income attributable to AECOM									82,200	179,600	178,800
Reportable Legal Entities \| Non-Guarantor Subsidiaries
Condensed Consolidating Statements of Income
Revenue									9,463,600	4,781,900	4,410,500
Cost of revenue									9,191,500	4,536,500	4,127,100
Gross profit									272,100	245,400	283,400
Equity in earnings from subsidiaries									(1,400)
Equity in earnings of joint ventures									86,200	42,900	11,600
Income from operations									356,900	288,300	295,000
Other income									14,700	2,000	2,400
Interest expense									(39,400)	(3,100)	(1,700)
(Loss) income before income tax (benefit) expense									332,200	287,200	295,700
Income tax (benefit) expense									61,000	69,500	78,400
Net (loss) income									271,200	217,700	217,300
Noncontrolling interests in income of consolidated subsidiaries, net of tax									(83,600)	(2,900)	(4,000)
Net (loss) income attributable to AECOM									187,600	214,800	213,300
Eliminations
Condensed Consolidating Statements of Income
Revenue									(223,200)	(34,500)	(41,100)
Cost of revenue									(223,200)	(34,500)	(41,100)
Equity in earnings from subsidiaries									(224,500)	(387,600)	(385,400)
Income from operations									(224,500)	(387,600)	(385,400)
Other income									(35,600)	(700)	(300)
Interest expense									35,600	700	300
(Loss) income before income tax (benefit) expense									(224,500)	(387,600)	(385,400)
Income tax (benefit) expense									45,300	6,800	6,800
Net (loss) income									(269,800)	(394,400)	(392,200)
Net (loss) income attributable to AECOM									$ (269,800)	$ (394,400)	$ (392,200)

Condensed Consolidating Financial Information (Details 4) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Consolidated Statements of Comprehensive Income (Loss)
Net (loss) income	$ 26,500	$ (200)	$ 20,600	$ (118,100)	$ 64,700	$ 69,100	$ 42,500	$ 56,500	$ (71,233)	$ 232,764	$ 243,196
Other comprehensive income (loss), net of tax:
Net unrealized (loss) gain on derivatives, net of tax									(9,196)	315	1,568
Foreign currency translation adjustments									(285,520)	(72,715)	(70,441)
Pension adjustments, net of tax									12,953	(24,161)	(14,582)
Other comprehensive loss, net of tax									(281,763)	(96,561)	(83,455)
Comprehensive (loss) income, net of tax									(352,996)	136,203	159,741
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax									(80,347)	(1,652)	(2,624)
Comprehensive (loss) income attributable to AECOM, net of tax									(433,343)	134,551	157,117
Reportable Legal Entities \| Parent
Consolidated Statements of Comprehensive Income (Loss)
Net (loss) income									(154,800)	229,900	239,300
Other comprehensive income (loss), net of tax:
Net unrealized (loss) gain on derivatives, net of tax									(6,100)	300	1,600
Pension adjustments, net of tax									1,800	(9,900)	19,100
Other comprehensive loss, net of tax									(4,300)	(9,600)	20,700
Comprehensive (loss) income, net of tax									(159,100)	220,300	260,000
Comprehensive (loss) income attributable to AECOM, net of tax									(159,100)	220,300	260,000
Reportable Legal Entities \| Guarantor Subsidiaries
Consolidated Statements of Comprehensive Income (Loss)
Net (loss) income									82,200	179,600	178,800
Other comprehensive income (loss), net of tax:
Pension adjustments, net of tax									6,400
Other comprehensive loss, net of tax									6,400
Comprehensive (loss) income, net of tax									88,600	179,600	178,800
Comprehensive (loss) income attributable to AECOM, net of tax									88,600	179,600	178,800
Reportable Legal Entities \| Non-Guarantor Subsidiaries
Consolidated Statements of Comprehensive Income (Loss)
Net (loss) income									271,200	217,700	217,300
Other comprehensive income (loss), net of tax:
Net unrealized (loss) gain on derivatives, net of tax									(3,100)
Foreign currency translation adjustments									(285,600)	(72,700)	(70,500)
Pension adjustments, net of tax									4,800	(14,300)	(33,700)
Other comprehensive loss, net of tax									(283,900)	(87,000)	(104,200)
Comprehensive (loss) income, net of tax									(12,700)	130,700	113,100
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax									(80,300)	(1,600)	(2,600)
Comprehensive (loss) income attributable to AECOM, net of tax									(93,000)	129,100	110,500
Eliminations
Consolidated Statements of Comprehensive Income (Loss)
Net (loss) income									(269,800)	(394,400)	(392,200)
Other comprehensive income (loss), net of tax:
Comprehensive (loss) income, net of tax									(269,800)	(394,400)	(392,200)
Comprehensive (loss) income attributable to AECOM, net of tax									$ (269,800)	$ (394,400)	$ (392,200)

Condensed Consolidating Financial Information (Details 5) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Condensed Consolidating Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	$ 764,433	$ 360,625	$ 408,598
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(3,293,284)	(53,099)	(42,005)
Cash acquired from consolidation of joint venture		18,955
Proceeds from disposal of businesses and property	15,127	3,646	2,724
Net investment in unconsolidated joint ventures	(32,705)	(52,173)	(23,822)
Sales (purchases) of investments	34,560	2,727	(24,270)
Payments for capital expenditures, net of disposals	(69,426)	(62,852)	(52,117)
Net cash provided by (used in) investing activities	(3,345,728)	(142,796)	(139,490)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	6,581,703	1,809,187	2,250,730
Repayments of borrowings under credit agreements	(5,158,254)	(1,976,352)	(2,155,264)
Issuance of unsecured senior notes	1,600,000
Prepayment penalty on unsecured senior notes	(55,639)
Cash paid for debt and equity issuance costs	(89,567)	(8,067)	(1,616)
Proceeds from issuance of common stock	25,561	13,886	14,029
Proceeds from exercise of stock options	11,073	13,417	14,365
Payments to repurchase common stock	(23,113)	(34,924)	(388,101)
Excess tax benefit from share-based payment	3,642	748	1,754
Net distributions to noncontrolling interests	(144,269)	(30,253)	(18,485)
Other financing activities	(31,373)	(21,399)	28,215
Net cash provided by (used in) financing activities	2,719,764	(233,757)	(254,373)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(28,764)	(10,561)	(7,834)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	109,705	(26,489)	6,901
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	574,188	600,677	593,776
CASH AND CASH EQUIVALENTS AT END OF YEAR	683,893	574,188	600,677
Reportable Legal Entities \| Parent
Condensed Consolidating Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	(551,200)	(33,300)	(25,800)
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(3,564,200)
Proceeds from disposal of businesses and property	9,500
Sales (purchases) of investments	37,300
Payments for capital expenditures, net of disposals	(51,900)	(14,300)	(9,800)
Receipts from intercompany notes receivable's	95,600	146,700	116,200
Other intercompany investing activities	1,085,800	116,700	120,900
Net cash provided by (used in) investing activities	(2,387,900)	249,100	227,300
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	6,464,600	1,769,300	2,234,500
Repayments of borrowings under credit agreements	(5,031,900)	(1,918,600)	(2,145,700)
Issuance of unsecured senior notes	1,600,000
Prepayment penalty on unsecured senior notes	(55,600)
Cash paid for debt and equity issuance costs	(89,600)	(8,100)	(1,600)
Proceeds from issuance of common stock	25,600	13,900	14,000
Proceeds from exercise of stock options	11,100	13,400	14,400
Payments to repurchase common stock	(23,100)	(34,900)	(388,100)
Excess tax benefit from share-based payment	3,600	700	1,700
Other financing activities	2,300	(22,500)	29,400
Net cash provided by (used in) financing activities	2,907,000	(186,800)	(241,400)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	(32,100)	29,000	(39,900)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	33,400	4,400	44,300
CASH AND CASH EQUIVALENTS AT END OF YEAR	1,300	33,400	4,400
Reportable Legal Entities \| Guarantor Subsidiaries
Condensed Consolidating Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	816,900	206,500	134,000
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	109,200	(55,000)
Proceeds from disposal of businesses and property	5,600
Net investment in unconsolidated joint ventures	(4,000)	9,400	2,600
Payments for capital expenditures, net of disposals	(15,800)	(17,800)	(17,500)
Receipts from intercompany notes receivable's	128,600
Other intercompany investing activities	160,900	55,700	48,700
Net cash provided by (used in) investing activities	384,500	(7,700)	33,800
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	29,900		15,800
Repayments of borrowings under credit agreements	(31,200)	(15,800)	(2,500)
Other financing activities	(4,100)	800	(500)
Other intercompany financing activities	(1,119,400)	(178,200)	(147,800)
Net cash provided by (used in) financing activities	(1,124,800)	(193,200)	(135,000)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	76,600	5,600	32,800
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	85,800	80,200	47,400
CASH AND CASH EQUIVALENTS AT END OF YEAR	162,500	85,800	80,200
Reportable Legal Entities \| Non-Guarantor Subsidiaries
Condensed Consolidating Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	498,700	187,400	300,400
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	161,700	1,900	(42,000)
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	(28,700)	(61,600)	(26,400)
Sales (purchases) of investments	(2,700)	2,700	(24,300)
Payments for capital expenditures, net of disposals	(1,700)	(30,700)	(24,800)
Net cash provided by (used in) investing activities	128,600	(65,100)	(114,800)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	87,200	39,900	400
Repayments of borrowings under credit agreements	(95,200)	(42,000)	(7,100)
Net distributions to noncontrolling interests	(144,300)	(30,200)	(18,500)
Other financing activities	(29,500)	300	(600)
Intercompany notes repayments	(224,200)	(146,700)	(116,200)
Other intercompany financing activities	(127,300)	5,800	(21,800)
Net cash provided by (used in) financing activities	(533,300)	(172,900)	(163,800)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(28,800)	(10,500)	(7,800)
NET (DECREASE) INCREASE IN CASH AND CASH EQUIVALENTS	65,200	(61,100)	14,000
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	455,000	516,100	502,100
CASH AND CASH EQUIVALENTS AT END OF YEAR	520,100	455,000	516,100
Eliminations
CASH FLOWS FROM INVESTING ACTIVITIES:
Receipts from intercompany notes receivable's	(224,200)	(146,700)	(116,200)
Other intercompany investing activities	(1,246,700)	(172,400)	(169,600)
Net cash provided by (used in) investing activities	(1,470,900)	(319,100)	(285,800)
CASH FLOWS FROM FINANCING ACTIVITIES:
Intercompany notes repayments	224,200	146,700	116,200
Other intercompany financing activities	1,246,700	172,400	169,600
Net cash provided by (used in) financing activities	$ 1,470,900	$ 319,100	$ 285,800

Schedule II: Valuation and Qualifying Accounts (Details) - Allowance for Doubtful Accounts - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
Changes in valuation and qualifying accounts
Balance at Beginning of Year	$ 72.1	$ 86.4	$ 112.8
Additions Charged to Cost of Revenue	26.9	17.3	18.3
Deductions	(31.2)	(38.4)	(45.5)
Other and Foreign Exchange Impact	(3.7)	6.8	0.8
Balance at the End of the Year	$ 64.1	$ 72.1	$ 86.4