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Document and Entity Information - USD ($) $ in Billions	12 Months Ended
Document and Entity Information - USD ($) $ in Billions	Sep. 30, 2016	Nov. 02, 2016	Apr. 01, 2016
Document and Entity Information
Entity Registrant Name	AECOM
Entity Central Index Key	0000868857
Document Type	10-K
Document Period End Date	Sep. 30, 2016
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			$ 3.8
Entity Common Stock, Shares Outstanding		153,947,620
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY

Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
CURRENT ASSETS:
Cash and cash equivalents	$ 588,644	$ 543,016
Cash in consolidated joint ventures	103,501	140,877
Total cash and cash equivalents	692,145	683,893
Accounts receivable-net	4,531,460	4,841,450
Prepaid expenses and other current assets	730,101	388,982
Income taxes receivable	47,065	81,161
Deferred tax assets-net		250,599
TOTAL CURRENT ASSETS	6,000,771	6,246,085
PROPERTY AND EQUIPMENT-NET	644,992	699,322
DEFERRED TAX ASSETS-NET	171,508
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	330,485	321,625
GOODWILL	5,823,843	5,820,692
INTANGIBLE ASSETS-NET	479,439	659,438
OTHER NON-CURRENT ASSETS	275,707	267,136
TOTAL ASSETS	13,726,745	14,014,298
CURRENT LIABILITIES:
Short-term debt	26,303	2,788
Accounts payable	1,910,915	1,853,993
Accrued expenses and other current liabilities	2,384,815	2,167,771
Income taxes payable	10,774
Billings in excess of costs on uncompleted contracts	631,928	653,877
Current portion of long-term debt	340,021	157,623
TOTAL CURRENT LIABILITIES	5,304,756	4,836,052
OTHER LONG-TERM LIABILITIES	403,364	305,485
DEFERRED TAX LIABILITY-NET	13,097	230,037
PENSION BENEFIT OBLIGATIONS	694,073	565,254
LONG-TERM DEBT	3,758,966	4,446,527
TOTAL LIABILITIES	10,174,256	10,383,355
COMMITMENTS AND CONTINGENCIES (Note 18)
AECOM STOCKHOLDERS' EQUITY:
Common stock-authorized, 300,000,000 shares of $0.01 par value as of September 30, 2016 and 2015; issued and outstanding 153,901,500 and 151,263,650 shares as of September 30, 2016 and 2015, respectively	1,539	1,513
Additional paid-in capital	3,604,519	3,518,999
Accumulated other comprehensive loss	(857,582)	(635,100)
Retained earnings	618,445	522,336
TOTAL AECOM STOCKHOLDERS' EQUITY	3,366,921	3,407,748
Noncontrolling interests	185,568	223,195
TOTAL STOCKHOLDERS' EQUITY	3,552,489	3,630,943
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 13,726,745	$ 14,014,298

Consolidated Balance Sheets (Parenthetical) - $ / shares	Sep. 30, 2016	Sep. 30, 2015
Consolidated Balance Sheets
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	153,901,500	151,263,650
Common stock, outstanding shares	153,901,500	151,263,650

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Consolidated Statements of Operations
Revenue	$ 4,323,100	$ 4,408,800	$ 4,381,200	$ 4,297,700	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 17,410,825	$ 17,989,880	$ 8,356,783
Cost of revenue	4,175,900	4,237,500	4,197,800	4,156,800	4,553,100	4,422,900	4,403,000	4,075,700	16,768,001	17,454,692	7,953,607
Gross profit	147,200	171,300	183,400	140,900	170,600	126,600	103,200	134,800	642,824	535,188	403,176
Equity in earnings of joint ventures	21,200	18,500	39,100	25,200	29,900	27,700	24,700	23,900	104,032	106,245	57,924
General and administrative expenses	(28,200)	(28,700)	(29,500)	(28,700)	(25,500)	(24,400)	(29,800)	(34,300)	(115,088)	(113,975)	(80,908)
Acquisition and integration expenses	(71,200)	(50,700)	(50,700)	(41,000)	(79,800)	(88,500)	(91,600)	(138,500)	(213,642)	(398,440)	(27,310)
Loss on disposal activities			(1,600)	(41,000)					(42,589)
Income from operations	69,000	110,400	140,700	55,400	95,200	41,400	6,500	(14,100)	375,537	129,018	352,882
Other income	2,900	1,500	800	3,000	7,400	10,100	(1,000)	2,600	8,180	19,139	2,748
Interest expense	(73,300)	(62,600)	(62,700)	(59,500)	(60,000)	(60,200)	(60,700)	(118,700)	(258,162)	(299,627)	(40,842)
Income (loss) before income tax (benefit) expense	(1,400)	49,300	78,800	(1,100)	42,600	(8,700)	(55,200)	(130,200)	125,555	(151,470)	314,788
Income tax (benefit) expense	(14,300)	(35,100)	12,200	(700)	16,100	(8,500)	(75,800)	(12,100)	(37,917)	(80,237)	82,024
Net income (loss)	12,900	84,400	66,600	(400)	26,500	(200)	20,600	(118,100)	163,472	(71,233)	232,764
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(5,700)	(17,000)	(24,700)	(20,000)	(25,400)	(17,000)	(20,300)	(20,900)	(67,363)	(83,612)	(2,910)
Net income (loss) attributable to AECOM	$ 7,200	$ 67,400	$ 41,900	$ (20,400)	$ 1,100	$ (17,200)	$ 300	$ (139,000)	$ 96,109	$ (154,845)	$ 229,854
Net income (loss) attributable to AECOM per share:
Basic (in dollars per share)	$ 0.05	$ 0.44	$ 0.27	$ (0.13)	$ 0.01	$ (0.11)		$ (0.98)	$ 0.62	$ (1.04)	$ 2.36
Diluted (in dollars per share)	$ 0.05	$ 0.43	$ 0.27	$ (0.13)	$ 0.01	$ (0.11)		$ (0.98)	$ 0.62	$ (1.04)	$ 2.33
Weighted average shares outstanding:
Basic (in shares)	156,300	154,900	154,300	153,600	153,800	151,700	151,100	141,900	154,772	149,605	97,226
Diluted (in shares)	157,900	156,200	155,400	153,600	155,200	151,700	152,800	141,900	156,073	149,605	98,657

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)	$ 12,900	$ 84,400	$ 66,600	$ (400)	$ 26,500	$ (200)	$ 20,600	$ (118,100)	$ 163,472	$ (71,233)	$ 232,764
Other comprehensive (loss) income, net of tax:
Net unrealized gain (loss) on derivatives, net of tax									5,987	(9,196)	315
Foreign currency translation adjustments									(65,224)	(285,520)	(72,715)
Pension adjustments, net of tax									(164,911)	12,953	(24,161)
Other comprehensive loss, net of tax									(224,148)	(281,763)	(96,561)
Comprehensive (loss) income, net of tax									(60,676)	(352,996)	136,203
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax									(65,697)	(80,347)	(1,652)
Comprehensive (loss) income attributable to AECOM, net of tax									$ (126,373)	$ (433,343)	$ 134,551

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands	Parent.	Common Stock	Additional Paid-In Capital	Accumulated Other Comprehensive Loss	Retained Earnings	Non-Controlling Interests	Total
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
Increase (Decrease) in Stockholders' Equity
Net income	96,109				96,109	67,363	163,472
Other comprehensive loss	(222,482)			(222,482)		(1,666)	(224,148)
Issuance of stock	28,086	21	28,065				28,086
Repurchases of stock	(25,892)	1	(25,893)				(25,892)
Proceeds from exercise of options	9,946	4	9,942				9,946
Stock based compensation	73,406		73,406				73,406
Other transactions with noncontrolling interests						(155)	(155)
Contributions from noncontrolling interests						2,006	2,006
Distributions to noncontrolling interests						(105,175)	(105,175)
BALANCE at Sep. 30, 2016	$ 3,366,921	$ 1,539	$ 3,604,519	$ (857,582)	$ 618,445	$ 185,568	$ 3,552,489

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income (loss)	$ 163,472	$ (71,233)	$ 232,764
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	398,730	599,265	95,394
Equity in earnings of unconsolidated joint ventures	(104,032)	(106,245)	(57,924)
Distribution of earnings from unconsolidated joint ventures	149,215	157,616	23,839
Non-cash stock compensation	73,406	85,852	34,438
Prepayment penalty on unsecured senior notes		55,639
Excess tax benefit from share-based payment		(3,642)	(748)
Foreign currency translation	(25,494)	(19,632)	(20,794)
Write-off of debt issuance costs	7,749	8,997
Deferred income tax expense (benefit)	(110,122)	(53,034)	27,155
Pension curtailment and settlement gains	(7,818)
Loss on disposal activities	42,589
Other	2,430	(18,248)	1,460
Changes in operating assets and liabilities, net of effects of acquisitions:
Accounts receivable	337,291	369,600	(14,405)
Prepaid expenses and other current and non-current assets	(16,257)	7,988	(31,103)
Accounts payable	16,616	142,126	91,955
Accrued expenses and other current liabilities	(154,096)	(118,488)	3,283
Billings in excess of costs on uncompleted contracts	(22,949)	(128,371)	3,095
Other long-term liabilities	53,411	(143,757)	(23,702)
Income taxes payable	10,014		(4,082)
Net cash provided by operating activities	814,155	764,433	360,625
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(5,534)	(3,293,284)	(53,099)
Cash acquired from consolidation of joint venture			18,955
Proceeds from disposal of businesses	39,699	15,127	3,646
Net investment in unconsolidated joint ventures	(71,547)	(32,705)	(52,173)
Proceeds from sales of investments	11,745	126,370	58,076
Payments for purchase of investments	(214)	(91,810)	(55,349)
Proceeds from disposal of property and equipment	54,622	44,906	4,396
Payments for capital expenditures	(191,386)	(114,332)	(67,248)
Net cash used in investing activities	(162,615)	(3,345,728)	(142,796)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	4,706,225	6,581,703	1,809,187
Repayments of borrowings under credit agreements	(5,199,961)	(5,158,254)	(1,976,352)
Issuance of unsecured senior notes		1,600,000
Prepayment penalty on unsecured senior notes		(55,639)
Cash paid for debt and equity issuance costs	(10,447)	(89,567)	(8,067)
Proceeds from issuance of common stock	28,192	25,561	13,886
Proceeds from exercise of stock options	9,946	11,073	13,417
Payments to repurchase common stock	(25,892)	(23,113)	(34,924)
Excess tax benefit from share-based payment		3,642	748
Net distributions to noncontrolling interests	(103,169)	(144,269)	(30,253)
Other financing activities	(42,873)	(31,373)	(21,399)
Net cash (used in) provided by financing activities	(637,979)	2,719,764	(233,757)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(5,309)	(28,764)	(10,561)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	8,252	109,705	(26,489)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	683,893	574,188	600,677
CASH AND CASH EQUIVALENTS AT END OF YEAR	692,145	683,893	574,188
SUPPLEMENTAL CASH FLOW INFORMATION:
Common stock issued in acquisitions		1,554,912
Debt assumed from acquisitions	1,805	567,657
Interest paid	216,125	179,939	43,362
Net income (taxes paid) tax refunds received	$ (13,109)	$ 27,349	$ (68,797)

Significant Accounting Policies

12 Months Ended

Sep. 30, 2016

Significant Accounting Policies

Significant Accounting Policies

1. Significant Accounting Policies

Organization—Effective January 5, 2015, the 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 2016, 2015 and 2014 contained 52, 52 and 53 weeks, respectively, and ended on September 30, October 2, and October 3, 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 joint ventures in which the Company is the primary beneficiary. All inter-company accounts have been eliminated in consolidation. Also see Note 6 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 within cost of revenues in the period the estimated loss first becomes known. Liabilities recorded related to accrued contract losses were not material as of September 30, 2016 and 2015.

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, 2016, 2015 and 2014 were $8.4 billion, $8.3 billion and $3.5 billion, respectively.

Cost-Reimbursable Contracts

Cost-reimbursable contracts consists of two similar contract types: (1) cost-plus contracts and (2) time-and-materials price contracts.

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 Price Contracts

Time-and-Materials Price Contracts. 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, the Company provides the owner with a guaranteed price for the overall construction (adjusted 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 the Company's responsibility and in the event the Company's actions or inactions result in delays to the project, the Company may be responsible to the owner for costs associated with such delay. For many of the Company's commercial and residential GMP contracts, the final price is generally not established until the Company have awarded a substantial percentage of the trade contracts and it has 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.

During the years ended September 30, 2016, 2015 and 2014, the types of contracts comprising the Company's revenue were as follows:

	Fiscal Year Ended
	September 30, 2016			September 30, 2015			September 30, 2014
Cost reimbursable		53	%		57	%		46	%
Guaranteed maximum price		15	%		15	%		14	%
Fixed price		32	%		28	%		40	%

Cost reimburseable contracts include cost-plus and time-and-materials price contracts.

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, 2016 and 2015, 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.

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 3.

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 the Company's joint ventures and other subsidiary entities that the Company consolidates in its 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 carryforward 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, 2016
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 Financial Accounting Standards Board (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 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 continues to evaluate the impact and method of the adoption of the new accounting guidance on its consolidated financial statements and expects to adopt the new guidance on October 1, 2018. 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 does not expect the adoption of this amended guidance will have a material impact 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, 2016. 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. The adoption of this guidance will not have a material impact on its consolidated financial statements. This guidance will be effective for the Company's fiscal year beginning October 1, 2016. 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 was effective for fiscal years and interim periods beginning after December 15, 2015 and was to be applied prospectively to measurement-period adjustments that occur after the effective date. Early adoption was permitted. The Company early adopted this guidance during the first quarter of fiscal 2016, which did not have a material impact on the Company's financial statements. In the first quarter of fiscal 2016, the Company adopted new accounting guidance which raises the threshold for a disposal to qualify as a discontinued operation and requires new disclosures of both discontinued operations and certain other disposals that do not meet the definition of a discontinued operation. This adoption did not have a material impact on the Company's consolidated financial statements. In November 2015, the FASB issued new accounting guidance which simplifies the presentation of deferred income taxes. This guidance requires that deferred tax assets and liabilities be classified as non-current in the balance sheet. The Company has elected early adoption of this standard on a prospective basis in the first quarter of fiscal 2016. This resulted in a reclassification of the Company's net current deferred tax asset and net current deferred tax liability to the net non-current deferred tax asset and to its net non-current deferred tax liability in the Company's consolidated balance sheet as of December 31, 2015. Prior periods were not retrospectively adjusted. The adoption of this guidance had no impact on the Company's consolidated results of income or comprehensive income. In February 2016, the FASB issued new accounting guidance which changes accounting for leases. The new guidance requires lessees to recognize the assets and liabilities arising from all leases, including those classified as operating leases under previous accounting guidance, on the balance sheet. It also requires disclosure of key information about leasing arrangements to increase transparency and comparability among organizations. The guidance will be effective for the Company's fiscal year beginning October 1, 2019 with early adoption permitted. The new guidance must be adopted using a modified retrospective transition approach and provides for certain practical expedients. The Company is currently evaluating the impact that the new guidance will have on its consolidated financial statements. In March 2016, the FASB issued new accounting guidance which simplifies the accounting for employee share-based payments. The new guidance will require all income tax effects of awards to be recognized in the statement of operations when the awards vest or are settled. It will also allow an employer to repurchase more of an employee's shares for tax withholding purposes without triggering liability accounting and to make a policy election to account for forfeitures as they occur. This guidance will be effective for the Company in its fiscal year beginning October 1, 2017 and early adoption is permitted. The Company is currently evaluating the impact that the new guidance will have on its consolidated financial statements. In June 2016, the FASB issued a new credit loss standard that changes the impairment model for most financial assets and certain other instruments. The new guidance will replace the current "incurred loss" approach with an "expected loss" model for instruments measured at amortized cost. It also simplifies the accounting model for purchased credit-impaired debt securities and loans. The Company is currently evaluating the impact that the new guidance will have on its consolidated financial statements. In August 2016, the FASB issued new guidance clarifying how entities should classify certain cash receipts and cash payments on the statement of cash flows. The guidance also clarifies how the predominance principle should be applied when cash receipts and cash payments have aspects of more than one class of cash flows. The guidance will be effective for the Company in its fiscal year beginning October 1, 2018, and early adoption is permitted. The Company is currently evaluating the impact that the new guidance will have on its consolidated statement of cash flows.

Business Acquisitions, Goodwill and Intangible Assets

12 Months Ended

Sep. 30, 2016

Business Acquisitions, Goodwill and Intangible Assets

Business Acquisitions, Goodwill and Intangible Assets

3. 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 8, 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		973.8
Tradename		7.8

Total identifiable intangible assets		981.6
Goodwill		4,059.8
Other non-current assets		329.8
Accounts payable		(656.7	)
Accrued expenses and other current liabilities		(1,403.7	)
Billings in excess of costs on uncompleted contracts		(398.8	)
Current portion of long-term debt		(47.4	)
Other long-term liabilities		(406.1	)
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 18, 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 (loss) attributable to AECOM		229		(65	)
Net income (loss) attributable to AECOM per share:
Basic	$	1.51	$	(0.43	)
Diluted	$	1.50	$	(0.43	)

Amortization of intangible assets relating to URS was $183.3 million and $361.6 million during the twelve months ended September 30, 2016 and 2015, respectively. Additionally, included in equity in earnings of joint ventures and noncontrolling interests was intangible amortization expense of $23.0 million and $(13.8) million, respectively, during the twelve months ended September 30, 2016 and $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 $149.1 million at the acquisition date, and its carrying value was $14.9 million at September 30, 2016, 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 five years, with the majority over the first two years. Revenue and the related income from operations related to the margin fair value liability recognized during the twelve months ended September 30, 2016 and 2015 was $37.2 million and $96.9 million, respectively.

Acquisition and integration expenses, resulting from the acquisition of URS, in the accompanying consolidated statements of operations comprised of the following (in millions):

	Twelve Months Ended
	Sept 30, 2016		Sept 30, 2015
Severance and personnel costs	$	23.4	$	223.8
Professional service, real estate-related, and other expenses		190.2		174.6

Total	$	213.6	$	398.4

Included in severance and personnel costs for the twelve months ended September 30, 2016 and 2015 was $21.8 million and $101.9 million of severance expenses, respectively, of which $19.3 million and $83.6 million was paid as of September 30, 2016 and 2015, respectively. All acquisition and integration expenses are classified within Corporate, as presented in Note 19.

Interest expense in the consolidated statements of operations for the twelve months ended September 30, 2015 included 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.

The Company completed one, one and two business acquisitions during the years ended September 30, 2016, 2015 and 2014, respectively. These other business acquisitions 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 6.

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.

Excluding URS, the aggregate value of all consideration for acquisitions consummated during the years ended September 30, 2016, 2015 and 2014 were $5.5 million, $27.3 million and $88.5 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
	(in millions)
Cash acquired	$	0.6		$	17.1
Other current assets		13.8			256.2
Identifiable intangible assets:
Customer relationships, contracts and backlog		1.3			10.4
Trademark / tradename		—			1.5

Total intangible assets	$	1.3		$	11.9

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

Net assets acquired	$	27.3		$	88.5

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

	Fiscal Year Ended
	September 30, 2015		September 30, 2014
	(in millions)
Cash paid	$	4.8	$	70.2
Contingent consideration / promissory notes		22.5		18.3

Total consideration	$	27.3	$	88.5

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.

Loss on disposal activities of $42.6 million in the accompanying statements of operations for the twelve months ended September 30, 2016 included losses on the disposition of non-core energy related businesses, equipment and other assets acquired with URS and reported within the Construction Services segment. Net assets related to the loss on disposal activities were $112.8 million. Income from operations included losses incurred by non-core businesses of $36.9 million during the twelve months ended September 30, 2016.

The changes in the carrying value of goodwill by reportable segment for the fiscal years ended September 30, 2016 and 2015 were as follows:

	Fiscal Year 2016
	September 30, 2015		Post- Acquisition Adjustments		Foreign Exchange Impact			Disposed			September 30, 2016
	(in millions)
Design and Consulting Services	$	3,163.3	$	26.7	$	8.2		$	—		$	3,198.2
Construction Services		918.5		8.7		(0.7	)		(11.3	)		915.2
Management Services		1,738.9		4.0		(32.5	)		—			1,710.4

Total	$	5,820.7	$	39.4	$	(25.0	)	$	(11.3	)	$	5,823.8

	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

The gross amounts and accumulated amortization of the Company's acquired identifiable intangible assets with finite useful lives as of September 30, 2016 and 2015, included in intangible assets—net, in the accompanying consolidated balance sheets, were as follows:

	September 30, 2016							September 30, 2015
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period (years)
	(in millions)
Backlog and customer relationships	$	1,247.1	$	(767.7	)	$	479.4	$	1,224.7	$	(565.3	)	$	659.4	1 - 11
Trademark / tradename		16.4		(16.4	)		—		16.4		(16.4	)		—	0.3 - 2

Total	$	1,263.5	$	(784.1	)	$	479.4	$	1,241.1	$	(581.7	)	$	659.4

Amortization expense of acquired intangible assets included within cost of revenue was $202.4 million, $391.0 million, and $24.0 million for the years ended September 30, 2016, 2015 and 2014, respectively. The following table presents estimated amortization expense of existing intangible assets for the succeeding years:

Fiscal Year	(in millions)
2017	$	96.3
2018		82.1
2019		76.7
2020		64.8
2021		55.1
Thereafter		104.4

Total	$	479.4

Accounts Receivable

12 Months Ended

Sep. 30, 2016

Accounts Receivable

Accounts Receivable

4. Accounts Receivable

Accounts receivable consisted of the following:

	Fiscal Year Ended
	September 30, 2016			September 30, 2015
	(in millions)
Billed	$	2,267.6		$	2,426.2
Unbilled		1,890.2			2,099.8
Contract retentions		434.1			379.6

Total accounts receivable—gross		4,591.9			4,905.6
Allowance for doubtful accounts		(60.4	)		(64.1	)

Total accounts receivable—net	$	4,531.5		$	4,841.5

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, 2016 and 2015 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, 2016 and 2015.

The Company sold trade receivables to financial institutions, of which $356.3 million and $240.8 million were outstanding as of September 30, 2016 and 2015, 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.

Property and Equipment

12 Months Ended

Sep. 30, 2016

Property and Equipment

Property and Equipment

5. Property and Equipment

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

	Fiscal Year Ended
	September 30, 2016			September 30, 2015			Useful Lives (years)
	(in millions)
Building and land	$	57.9		$	105.7		10 - 45
Leasehold improvements		381.4			349.3		1 - 20
Computer systems and equipment		652.0			627.7		3 - 12
Furniture and fixtures		129.7			125.8		3 - 10

Total		1,221.0			1,208.5
Accumulated depreciation and amortization		(576.0	)		(509.2	)

Property and equipment, net	$	645.0		$	699.3

Depreciation expense for the fiscal years ended September 30, 2016, 2015 and 2014 were $171.7 million, $191.3 million, and $69.1 million, respectively. Depreciation is calculated using primarily the straight-line method over the estimated useful lives of the assets, or in the case of leasehold improvements and capitalized leases, the lesser of the remaining term of the lease or its estimated useful life. Included in payments for capital expenditures presented within the Consolidated Statements of Cash Flows, were proceeds from disposals of property and equipment of $54.6 million, $44.9 million, and $4.4 million for the years ended September 30, 2016, 2015 and 2014, respectively.

Joint Ventures and Variable Interest Entities

12 Months Ended

Sep. 30, 2016

Joint Ventures and Variable Interest Entities

Joint Ventures and Variable Interest Entities

6. Joint Ventures and Variable Interest Entities

The Company's joint ventures provide architecture, engineering, program management, construction management and operations and maintenance services. Joint ventures, the combination of two or more partners, are generally formed for a specific project. Management of the joint venture is typically controlled by a joint venture executive committee, comprised of 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 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 18.

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

	September 30, 2016		September 30, 2015
	(in millions)
Current assets	$	684.1	$	727.8
Non-current assets		230.8		282.8

Total assets	$	914.9	$	1,010.6


Current liabilities	$	407.4	$	441.5
Non-current liabilities		12.4		0.2

Total liabilities		419.8		441.7
Total AECOM equity		318.0		354.7
Noncontrolling interests		177.1		214.2

Total owners' equity		495.1		568.9

Total liabilities and owners' equity	$	914.9	$	1,010.6

Total revenue of the consolidated joint ventures was $1,935.2 million, $2,368.0 million, and $614.5 million for the years ended September 30, 2016, 2015 and 2014, 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 financial information of the unconsolidated joint ventures, as derived from their unaudited financial statements, is as follows:

	September 30, 2016		September 30, 2015
	(in millions)
Current assets	$	1,407.0	$	1,200.7
Non-current assets		499.4		527.3

Total assets	$	1,906.4	$	1,728.0


Current liabilities	$	977.3	$	936.7
Non-current liabilities		146.2		87.0

Total liabilities		1,123.5		1,023.7
Joint venturers' equity		782.9		704.3

Total liabilities and joint venturers' equity	$	1,906.4	$	1,728.0


AECOM's investment in joint ventures	$	330.5	$	321.6

	Twelve Months Ended
	September 30, 2016		September 30, 2015
	(in millions)
Revenue	$	4,871.8	$	4,754.6
Cost of revenue		4,618.3		4,476.8

Gross profit	$	253.5	$	277.8

Net income	$	233.9	$	231.2

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

	Fiscal Year Ended
	September 30, 2016		September 30, 2015		September 30, 2014
	(in millions)
Pass through joint ventures	$	21.9	$	26.2	$	10.2
Other joint ventures		82.1		80.0		47.7

Total	$	104.0	$	106.2	$	57.9

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 Obligations

12 Months Ended

Sep. 30, 2016

Pension Benefit Obligations

Pension Benefit Obligations

7. 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. The Company adopted an amendment to freeze benefits under the URS Federal Services, Inc. Employees Retirement Plan during the three months ended December 31, 2015, which resulted in the curtailment gain listed below. All defined benefit plans are closed to new participants and all defined benefit plans 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, 2016						September 30, 2015						September 30, 2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Change in benefit obligation:
Benefit obligation at beginning of year	$	718.2		$	1,239.2		$	217.0		$	676.6		$	180.3		$	622.1
Service cost		4.3			1.0			6.8			1.1			—			0.7
Participant contributions		0.1			0.5			0.4			0.5			0.4			0.2
Interest cost		22.0			39.2			28.2			47.1			7.8			27.9
Benefits and expenses paid		(37.4	)		(41.9	)		(33.9	)		(41.0	)		(12.8	)		(23.3	)
Actuarial (gain) loss		52.3			377.1			(41.0	)		10.6			23.2			62.3
Plan settlements		(32.9	)		(0.7	)		(20.1	)		(2.5	)		—			(2.0	)
Plan amendments		0.2			—			—			—			—			—
Plan curtailments		(6.8	)		—			—			—			—			—
Net transfer in/(out)/acquisitions		—			—			560.8			618.6			18.1			—
Foreign currency translation (gain) loss		—			(208.2	)		—			(71.8	)		—			(11.3	)

Benefit obligation at end of year	$	720.0		$	1,406.2		$	718.2		$	1,239.2		$	217.0		$	676.6

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	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	$	459.0		$	925.8		$	139.7		$	532.6		$	119.8		$	489.9
Actual return on plan assets		49.6			215.9			(2.8	)		49.9			14.2			60.4
Employer contributions		18.5			20.2			42.1			24.4			4.9			16.4
Participant contributions		0.1			0.5			0.4			0.5			0.4			0.2
Benefits and expenses paid		(37.4	)		(41.9	)		(33.9	)		(41.0	)		(12.8	)		(23.3	)
Plan settlements		(32.9	)		(0.7	)		(20.1	)		(2.5	)		—			(2.0	)
Net transfer in/(out)/acquisitions		—			—			333.6			415.5			13.2			—
Foreign currency translation (loss) gain		—			(146.6	)		—			(53.6	)		—			(9.0	)

Fair value of plan assets at end of year	$	456.9		$	973.2		$	459.0		$	925.8		$	139.7		$	532.6

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Reconciliation of funded status:
Funded status at end of year	$	(263.1	)	$	(433.0	)	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)
Contribution made after measurement date		N/A			N/A			N/A			N/A			N/A			N/A

Net amount recognized at end of year	$	(263.1	)	$	(433.0	)	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)

The following table sets forth the amounts recognized in the consolidated balance sheets as of September 30, 2016, 2015 and 2014:

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	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	$	2.0		$	5.3		$	1.6		$	1.7		$	—		$	1.1
Accrued expenses and other current liabilities		(9.3	)		—			(10.6	)		—			(1.7	)		—
Pension benefit obligations		(255.8	)		(438.3	)		(250.2	)		(315.1	)		(75.6	)		(145.1	)

Net amount recognized in the balance sheet	$	(263.1	)	$	(433.0	)	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)

The following table details the reconciliation of amounts in the consolidated statements of stockholders' equity for the fiscal years ended September 30, 2016, 2015 and 2014:

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	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 (cost)	$	(0.2	)	$	4.4		$	—		$	5.3		$	—		$	5.8
Net (loss)		(129.6	)		(343.3	)		(99.3	)		(183.6	)		(113.0	)		(190.1	)

Total recognized in accumulated other comprehensive (loss)	$	(129.8	)	$	(338.9	)	$	(99.3	)	$	(178.3	)	$	(113.0	)	$	(184.3	)

The following table details the components of net periodic benefit cost for the Company's pension plans for years ended 2016, 2015 and 2014:

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	4.3		$	1.0		$	6.8		$	1.1		$	—		$	0.7
Interest cost on projected benefit obligation		22.0			39.2			28.2			47.1			7.8			27.9
Expected return on plan assets		(30.8	)		(48.0	)		(29.4	)		(49.4	)		(8.6	)		(26.1	)
Amortization of prior service credits		—			(0.2	)		—			(0.2	)		—			(0.2	)
Amortization of net loss		4.0			5.4			4.3			5.9			4.0			4.9
Curtailment gain recognized		(6.8	)		—			—			—			—			—
Settlement (gain) loss recognized		(0.9	)		0.1			0.6			0.7			—			0.4

Net periodic (benefit) cost	$	(8.2	)	$	(2.5	)	$	10.5		$	5.2		$	3.2		$	7.6

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 $26.2 million, $6.9 million, and $7.6 million in the years ended September 30, 2016, 2015 and 2014, respectively.

Amounts included in accumulated other comprehensive loss as of September 30, 2016 that are expected to be recognized as components of net periodic benefit cost during fiscal 2017 are (in millions):

	U.S.			Int'l
Amortization of prior service credit	$	—		$	0.2
Amortization of net actuarial losses		(4.3	)		(13.4	)

Total	$	(4.3	)	$	(13.2	)

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, 2016				September 30, 2015				September 30, 2014
	U.S.		Int'l		U.S.		Int'l		U.S.		Int'l
	(in millions)
Projected benefit obligation	$	694.8	$	1,220.3	$	692.5	$	1,226.2	$	217.0	$	658.5
Accumulated benefit obligation		694.8		1,215.7		686.5		1,222.0		217.0		656.3
Fair value of plan assets		453.2		782.1		455.6		911.2		139.7		513.4

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 $24.0 million to the international plans in fiscal 2017. There is a required minimum contribution of $0.4 million for one of the U.S. plans. In addition, the Company may make discretionary contributions. The Company currently intends to contribute $9.8 million to U.S. plans in fiscal 2017.

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

Year Ending September 30,	U.S.		Int'l
2017	$	40.6	$	38.9
2018		41.3		39.3
2019		40.9		42.1
2020		41.9		42.1
2021		42.0		44.2
2022 - 2026		207.5		240.2

Total	$	414.2	$	446.8

The underlying assumptions for the pension plans are as follows:

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Weighted-average assumptions to determine benefit obligation:
Discount rate		3.41	%		2.35	%		4.10	%		3.80	%		4.00	%		3.94	%
Salary increase rate		N/A			2.61	%		3.81	%		2.51	%		N/A			2.38	%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate		4.10	%		3.80	%		3.88	%		3.92	%		4.40	%		4.44	%
Salary increase rate		N/A			2.65	%		4.50	%		2.65	%		N/A			2.58	%
Expected long-term rate of return on plan assets		6.72	%		5.74	%		6.73	%		6.00	%		7.50	%		5.40	%

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 2016 and pension plan asset allocation, both U.S. and international, as of September 30, 2016 and 2015:

							Percentage of Plan Assets as of September 30,
	Target Allocations						Percentage of Plan Assets as of September 30,
	Target Allocations						2016						2015
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Asset Category:
Equities		42	%		28	%		42	%		28	%		37	%		27	%
Debt		48			30			49			34			59			30
Cash		1			10			1			7			1			4
Property and other		9			32			8			31			3			39

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 6.72% and 5.74% weighted-average long-term rate of return on assets assumption for the fiscal year ended September 30, 2016 for U.S. and non-U.S. plans, respectively.

As of September 30, 2016, 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, 2016
	Total Carrying Value as of September 30, 2016		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in millions)
Cash and cash equivalents	$	70.6	$	14.3	$	56.3	$	—
Equity securities
Global equity securities		49.4		—		49.4		—
Domestic equity securities		57.1		—		57.1		—
Investment funds
Diversified funds		223.1		—		223.1		—
Equity funds		362.0		5.1		356.9		—
Fixed income funds		548.5		3.7		544.8		—
Hedge funds		62.5		—		48.4		14.1
Assets held by insurance company		32.3		—		32.3		—
Other		24.6		—		24.6		—

Total	$	1,430.1	$	23.1	$	1,392.9	$	14.1

As of September 30, 2015, 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, 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

Changes for the year ended September 30, 2016, in the fair value of the Company's recurring post-retirement plan Level 3 assets are as follows:

	September 30, 2015 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, 2016 Ending balance
	(in millions)
Investment funds
Hedge funds	$	13.6	$	0.5	$	—	$	—	$	—	$	—	$	14.1

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

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, 2016, there were no material changes to the valuation techniques.

Multiemployer Pension Plans

The Company participates 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 $49.5 million and $54.5 million for the years ended September 30, 2016 and 2015, respectively. At September 30, 2016 and 2015, none of the plans in which the Company participates are individually significant to its consolidated financial statements.

Debt

12 Months Ended

Sep. 30, 2016

Debt

Debt

8. Debt

Debt consisted of the following:

	September 30, 2016			September 30, 2015
	(in millions)
2014 Credit Agreement	$	1,954.9		$	2,414.3
2014 Senior Notes		1,600.0			1,600.0
URS Senior Notes		427.7			429.4
Other debt		142.7			163.2

Total debt		4,125.3			4,606.9
Less: Current portion of debt and short-term borrowings		(366.3	)		(160.4	)

Long-term debt, less current portion	$	3,759.0		$	4,446.5

The following table presents, in millions, scheduled maturities of the Company's debt as of September 30, 2016:

Fiscal Year
2017	$	366.3
2018		126.6
2019		117.4
2020		111.8
2021		1,455.2
Thereafter		1,948.0

Total	$	4,125.3

2014 Credit Agreement

The Company entered into a credit agreement (Credit Agreement) on October 17, 2014, as amended, 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 and (iii) a revolving credit facility in an aggregate principal amount of $1.05 billion. These facilities under the Credit Agreement may be increased by an additional amount of up to $500 million. The Credit Agreement's term extends to September 29, 2021 with respect to the revolving credit facility and the term loan A facility and October 17, 2021 with respect to the term loan B facility. Some 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 types 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.

On December 22, 2015, the Credit Agreement was amended to further revise the definition of "Consolidated EBITDA" by further increasing the allowance for acquisition and integration expenses related to the acquisition of URS and to allow for an internal corporate restructuring primarily involving its international subsidiaries.

On September 29, 2016, the Credit Agreement and the Security Agreement were amended to (1) lower the applicable interest rate margins for the term loan A and the revolving credit facilities, and lower the applicable letter of credit fees and commitment fees to the revised consolidated leverage levels; (2) extend the term of the term loan A and the revolving credit facility to September 29, 2021; (3) add a new delayed draw term loan A facility tranche in the amount of $185.0 million; (4) replace the then existing $500 million performance letter of credit facility with a $500 million basket to enter into secured letters of credit outside the Credit Agreement; and (5) revise certain covenants, including the Maximum Consolidated Leverage Ratio so that the step down from a 5.00 to a 4.75 leverage ratio is effective as of March 31, 2017 as well as the investment basket for its AECOM Capital business.

Under the Credit Agreement, the Company is subject to a maximum consolidated leverage ratio and minimum consolidated interest coverage ratio at the end of each fiscal quarter. The Company's Consolidated Leverage Ratio was 4.3 at September 30, 2016. As of September 30, 2016, the Company was in compliance with the covenants of the Credit Agreement.

At September 30, 2016 and 2015, outstanding standby letters of credit totaled $92.3 million and $92.5 million, respectively, under the Company's revolving credit facilities. As of September 30, 2016 and 2015, the Company had $888.4 million and $947.6 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, 2016, the estimated fair value of its 2014 Senior Notes was approximately $838.0 million for the 2022 Notes and $850.0 million for the 2024 Notes. The fair value of the Notes as of September 30, 2016 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 (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, 2016.

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 the holders of the URS Senior Notes 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, 2016, the estimated fair value of the URS Senior Notes was approximately $180.1 million for the 2017 URS Senior Notes and $243.6 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, 2016 was $180.1 million for the 2017 URS Senior Notes and $247.6 million for the 2022 URS Senior Notes. The fair value of the URS Senior Notes as of September 30, 2016 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, 2016, 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, 2016 and 2015, these outstanding standby letters of credit totaled $382.2 million and $344.0 million, respectively. As of September 30, 2016, the Company had $546.2 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, 2016 and 2015 was 4.4% and 4.2%, respectively.

Derivative Financial Instruments and Fair Value Measurements

12 Months Ended

Sep. 30, 2016

Derivative Financial Instruments and Fair Value Measurements

Derivative Financial Instruments and Fair Value Measurements

9. 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 a 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, 2016
Notional Amount (in millions)		Fixed Rate			Expiration Date
$	300.0		1.63	%	June 2018
	300.0		1.54	%	September 2018

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

The notional principal of outstanding foreign currency contracts to purchase Australian dollars (AUD) was AUD 58.6 million (or $43.4 million) at September 30, 2016. The notional principal of outstanding foreign currency contracts to purchase Australian dollars with U.S. dollars was AUD 98.1 million (or $74.1 million) at September 30, 2015.

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, 2016, 2015 and 2014.

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, 2016 or 2015.

See Note 17 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, 2016, 2015 and 2014. 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, 2016 and 2015, 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, 2016 and 2015 was $39 million and $39 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, 2016. 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.

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+ Details

Concentration of Credit Risk	12 Months Ended
Concentration of Credit Risk	Sep. 30, 2016
Concentration of Credit Risk
Concentration of Credit Risk	10. 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 19 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, 2016

Leases

Leases

11. 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,
2017	$	279.4
2018		232.4
2019		195.0
2020		161.5
2021		131.9
Thereafter		464.1

Total	$	1,464.3

Rent expense for leases for the years ended September 30, 2016, 2015 and 2014 was approximately $383.7 million, $395.9 million, and $210.4 million, respectively. When the Company is required to restore leased facilities to original condition, provisions are made over the period of the lease.

Stockholders' Equity	12 Months Ended
Stockholders' Equity	Sep. 30, 2016
Stockholders' Equity
Stockholders' Equity	12. 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 13.

- 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.

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+ Details

Share-Based Payments

12 Months Ended

Sep. 30, 2016

Share-Based Payments

Share-Based Payments

13. Share-Based Payments

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, 2016, 2015 and 2014 was $26.8 million, $13.3 million, and $14.4 million, respectively.

Stock Incentive Plans—Under the 2016 Stock Incentive Plan, the Company has up to 10.9 million securities remaining available for future issuance as of September 30, 2016. 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, 2016, option activity was as follows:

	Number of Options (in millions)			Weighted Average Exercise Price
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


Granted		—			—
Exercised		(0.4	)		23.96
Cancelled		—			—

Balance, September 30, 2016		0.9			30.36


Exercisable as of September 30, 2014		0.9			25.16


Exercisable as of September 30, 2015		0.7			25.04


Exercisable as of September 30, 2016		0.3			26.99

The following table summarizes information concerning outstanding and exercisable options as of September 30, 2016:

	Options Outstanding								Options Exercisable
	Number Outstanding as of September 30, 2016 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price		Aggregate Intrinsic Value (in millions)		Number Exercisable as of September 30, 2016 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
Range of Exercise Prices
$24.45 - $27.67		0.2		0.76	$	26.21	$	0.5		0.2		0.76	$	26.21
28.04 - 31.62		0.7		6.72		31.27		0.1		0.1		1.05		28.52

		0.9		5.65		30.36	$	0.6		0.3		0.86		26.99

The remaining contractual life of options outstanding at September 30, 2016 range from 0.76 to 6.72 years and have a weighted average remaining contractual life of 5.65 years. The aggregate intrinsic value of stock options exercised during the years ended September 30, 2016, 2015 and 2014 was $0.6 million, $2.1 million, and $4.3 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. No stock options were granted during the years ended September 30, 2016 and 2015.

The Company grants stock units to employees under its 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 $29.91, $32.32, and $29.32 during the years ended September 30, 2016, 2015 and 2014, respectively. The weighted average grant date fair value of restricted stock unit awards was $29.82, $31.05, and $29.60 during the years ended September 30, 2016, 2015 and 2014, 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 $73.4 million, $112.2 million, and $34.4 million during the years ended September 30, 2016, 2015 and 2014, 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, 2016 and 2015 was $91.8 million and $115.5 million, respectively, to be recognized on a straight-line basis over the awards' respective vesting periods which are generally three years.

Cash flow attributable to tax benefits resulting from tax deductions in excess of compensation cost recognized for those stock options (excess tax benefits) is classified as financing cash flows. Excess tax benefits of $0.0 million, $3.6 million, and $0.7 million for the years ended September 30, 2016, 2015 and 2014, respectively, have been classified as financing cash inflows in the Consolidated Statements of Cash Flows.

Income Taxes

12 Months Ended

Sep. 30, 2016

Income Taxes

Income Taxes

14. Income Taxes

Income before income taxes included income (loss) from domestic operations of $51.6 million, $(214.6) million, and $138.2 million for fiscal years ended September 30, 2016, 2015 and 2014 and income from foreign operations of $74.0 million, $63.1 million, and $176.6 million for fiscal years ended September 30, 2016, 2015 and 2014.

Income tax (benefit) expense was comprised of:

	Fiscal Year Ended
	September 30, 2016			September 30, 2015			September 30, 2014
	(in millions)
Current:
Federal	$	33.7		$	(67.1	)	$	5.3
State		12.4			2.6			3.3
Foreign		26.1			37.2			46.3

Total current income tax (benefit) expense		72.2			(27.3	)		54.9

Deferred:
Federal		(63.4	)		(44.2	)		27.7
State		(5.4	)		1.2			5.6
Foreign		(41.3	)		(10.0	)		(6.2	)

Total deferred income tax (benefit) expense		(110.1	)		(53.0	)		27.1

Total income tax (benefit) expense	$	(37.9	)	$	(80.3	)	$	82.0

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

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	Amount			%			Amount			%			Amount			%
	(in millions)
Tax at federal statutory rate	$	43.9			35.0	%	$	(53.0	)		35.0	%	$	110.2			35.0	%
State income tax, net of federal benefit		5.6			4.5			(2.3	)		1.5			5.0			1.6
Valuation allowance		(54.8	)		(43.6	)		30.0			(19.8	)		6.3			2.0
Exclusion of tax on non-controlling interests		(24.7	)		(19.7	)		(29.3	)		19.3			—			—
Income tax credits and incentives		(24.6	)		(19.6	)		(21.2	)		14.0			(18.8	)		(6.0	)
Foreign tax rate differential		(19.7	)		(15.7	)		(24.8	)		16.4			(38.8	)		(12.3	)
Tax exempt income		(17.6	)		(14.0	)		(13.2	)		8.7			(1.9	)		(0.6	)
Change in uncertain tax positions		(5.0	)		(4.0	)		6.6			(4.3	)		(4.5	)		(1.4	)
Change in tax rates		34.6			27.6			—			—			—			—
Foreign residual income		17.8			14.2			20.1			(13.3	)		16.9			5.4
Nondeductible costs		6.1			4.8			2.8			(1.8	)		2.8			0.9
Nondeductible transaction costs		—			—			2.8			(1.8	)		2.8			0.9
Other items, net		0.5			0.3			1.2			(0.9	)		2.0			0.6

Total income tax expense	$	(37.9	)		(30.2	)%	$	(80.3	)		53.0	%	$	82.0			26.1	%

During the year ended September 30, 2016 and 2015, the Company recognized a $10.1 million and $19.4 million tax benefit related to U.S. tax incentives and credits that previously expired on December 31, 2014 and 2013, respectively, and were subsequently extended due to a change in tax law.

The deferred tax assets (liabilities) are as follows:

	Fiscal Year Ended
	September 30, 2016			September 30, 2015
	(in millions)
Deferred tax assets:
Compensation and benefit accruals not currently deductible	$	150.5		$	166.7
Net operating loss carryforwards		378.0			195.9
Self insurance reserves		24.7			46.8
Research and experimentation and other tax credits		125.3			43.0
Pension liability		180.9			165.6
Accrued liabilities		221.0			267.3
Other		4.3			11.4

Total deferred tax assets		1,084.7			896.7

Deferred tax liabilities:
Unearned revenue		(212.6	)		(101.9	)
Depreciation and amortization		(113.0	)		(76.5	)
Acquired intangible assets		(155.5	)		(219.2	)
Investment in subsidiaries		(261.4	)		(239.2	)

Total deferred tax liabilities		(742.5	)		(636.8	)

Valuation allowance		(183.8	)		(239.4	)

Net deferred tax assets	$	158.4		$	20.5

As a result of certain realization requirements of ASC 718, the table of deferred tax assets and liabilities does not include certain deferred tax assets as of September 30, 2016, that arose directly from tax deductions related to equity compensation that are greater than the compensation recognized for financial reporting. Equity will be increased by $3.8 million if and when such deferred tax assets are ultimately realized.

As of September 30, 2016, the Company has available unused federal, state and foreign net operating loss (NOL) carryforwards of $503.8 million, $960.1 million and $789.6 million, respectively, which expire at various dates over the next several years; some foreign NOL carryforwards never expire. In addition, as of September 30, 2016, the Company has unused federal and state research and development credits of $67.4 million and $19.2 million, respectively, and California Enterprise Zone Tax Credits of $6.2 million.

As of September 30, 2016 and 2015, gross deferred tax assets were $1,084.7 million and $896.7 million, respectively. The Company has recorded a valuation allowance of approximately $183.8 million and $239.4 million at September 30, 2016 and 2015, respectively, primarily related to state and foreign net operating loss carryforwards and credits and deferred tax assets related to certain pension obligations (primarily in the United Kingdom and Canada). 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 carryforward 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 $900.9 million will be realized and, as such, no additional valuation allowance has been provided. The net decrease in the valuation allowance of $55.6 million is primarily attributable to the release of $36.2 million of valuation allowances for the United Kingdom and Australia, $27.2 million impact from the change in the United Kingdom tax rate and the utilization of $10.7 million of foreign net operating loss carryforwards in the current year, partially offset by increases in valuation allowances for unbenefitable losses.

Upon the acquisition of URS in October 2014, the Company had previously recorded a valuation allowance primarily against foreign net operating losses and deferred tax assets related to the pension obligation, consistent with those described above. Tax jurisdictions largely contributing to the URS related valuation allowance included $92.8 million recorded for the United Kingdom, $22.5 million recorded for Canada, $9.3 million recorded for the United States and $2.9 million recorded for Australia. In its determination of the realizability of its deferred tax assets, the Company evaluated positive evidence consisting of positive earnings trends over a sustainable period, positive economic conditions in the industries we operate in, possible prudent and feasible tax planning strategies (net of costs to implement the tax planning strategies) and actual usage of net operating loss and tax credit carryforwards. The Company also evaluated negative evidence consisting of significant net operating loss carryforwards, the cumulative history of losses in recent years, restriction on usage of losses under relevant tax laws, projections of future operations and economic downturns in the industries that we operate in. This evaluation was conducted on a tax jurisdictional basis or legal entity basis, as applicable, and based on the weighing of all positive and negative evidence, a determination was made as to the realizability of the deferred tax assets on that same basis.

Certain valuation allowances in the amount of $23.3 million in the United Kingdom have been released due to sufficient positive evidence obtained during the year ended September 30, 2016. We evaluated the new positive evidence against any negative evidence and determined the valuation allowance was no longer necessary. This new positive evidence includes reaching a position of cumulative income over a three year period and the use of net operating losses on a taxable basis. In addition, the Company's United Kingdom affiliate has strong projected earnings in the United Kingdom.

During the third quarter of 2016, the Company's Australian affiliate made an election in Australia to combine the tax results of the URS Australia business with the AECOM Australia business. This election resulted in the ability to utilize the URS Australia businesses' deferred tax assets against the combined future earnings of the Australian group and accordingly, the valuation allowance of $12.9 million was released.

Generally, the Company would reverse its valuation allowance in a particular tax jurisdiction if the positive evidence examined, such as projected and sustainable earnings or a tax-planning strategy that allows for the usage of the deferred tax asset, is sufficient to overcome significant negative evidence, such as large net operating loss carryforwards or a cumulative history of losses in recent years. Given the current and forecasted earnings trend in the United Kingdom, sufficient positive evidence in the form of sustained earnings may become available in 2017 to release all or a portion of the related valuation allowance. Certain operations in Canada continue to forecast losses and the valuation allowances could be reduced if the earnings trends reverse. In the United States, the valued deferred tax assets have a restricted life or use under relevant tax law and, therefore, it is unlikely that the valuation allowance related to these assets will reverse. In addition, the Company is continually investigating tax planning strategies that, if prudent and feasible, may be implemented to realize a deferred tax asset that would otherwise expire unutilized. The identification and internal/external approval (as relevant) of such a prudent and feasible tax planning strategy could cause a reduction in the valuation allowance.

As of September 30, 2016 and 2015, the Company has remaining tax-deductible goodwill of $210.8 million and $261.2 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 gross book-tax differences in its non-U.S. subsidiaries because such basis differences of approximately $1.6 billion are able to and intended to be reinvested indefinitely. If these basis differences were distributed, foreign tax credits could become available under current law to partially or fully reduce the resulting U.S. income tax liability. There may also be additional US or foreign income tax liability upon repatriaton, although the calculation of such additional taxes is not practicable. The Company has recorded a deferred tax liability in the amount of $113.2 million relating to certain foreign subsidiaries for which the basis differences are not intended to be reinvested indefinitely.

As of September 30, 2016 and 2015, the Company had a liability for unrecognized tax benefits, including potential interest and penalties, net of related tax benefit, totaling $96.8 million and $107.6 million, respectively. The gross unrecognized tax benefits as of September 30, 2016 and 2015 were $87.9 million and $95.2 million, respectively, excluding interest, penalties, and related tax benefit. Of the $87.9 million, approximately $71.6 million would be included in the effective tax rate if recognized. A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows:

	Fiscal Year Ended
	September 30, 2016			September 30, 2015
	(in millions)
Balance at the beginning of the year	$	95.2		$	47.5
Gross increase due to acquisitions		—			49.4
Gross increase in current period's tax positions		7.6			6.0
Gross increase in prior years' tax positions		5.2			6.4
Gross decrease in prior years' tax positions		(16.6	)		(0.2	)
Decrease due to settlement with tax authorities		(3.2	)		(2.0	)
Decrease due to lapse of statute of limitations		(1.8	)		(4.6	)
Gross change due to foreign exchange fluctuations		1.5			(7.3	)

Balance at the end of the year	$	87.9		$	95.2

The Company classifies interest and penalties related to uncertain tax positions within the income tax expense line in the accompanying consolidated statements of operations. As of September 30, 2016, the accrued interest and penalties were $12.5 million and $2.6 million, respectively, excluding any related income tax benefits. 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.

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 concluded its examination by the U.S. Internal Revenue Service for the fiscal years ended September 30, 2010 and September 30, 2011 in the fourth quarter of 2016, with no material adjustments. The U.S. Internal Revenue Service initiated an examination of URS for the years ended December 31, 2012, December 31, 2013 and October 17, 2014 in August 2016. With a few exceptions, the Company is no longer subject to U.S. state or non-U.S. income tax examinations by tax authorities for years before fiscal 2011.

While it is reasonably possible that the total amounts of unrecognized tax benefits could significantly increase or decrease within the next twelve months, an estimate of the range of possible change cannot be made.

Earnings Per Share

12 Months Ended

Sep. 30, 2016

Earnings Per Share

Earnings Per Share

15. 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, 2016		September 30, 2015		September 30, 2014
	(in millions)
Denominator for basic earnings per share		154.8		149.6		97.2
Potential common shares		1.3		—		1.5

Denominator for diluted earnings per share		156.1		149.6		98.7

Other Financial Information

12 Months Ended

Sep. 30, 2016

Other Financial Information

Other Financial Information

16. Other Financial Information

Accrued expenses and other current liabilities consist of the following:

	Fiscal Year Ended
	September 30, 2016		September 30, 2015
	(in millions)
Accrued salaries and benefits	$	964.9	$	852.2
Accrued contract costs		1,009.8		993.1
Other accrued expenses		410.1		322.5

	$	2,384.8	$	2,167.8

Accrued contract costs above included professional liability accruals of $611.0 million as of September 30, 2016. The remaining accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees. Liabilities recorded related to accrued contract losses were not material as of September 30, 2016 and 2015. The Company did not have material revisions to estimates for contracts where revenue is recognized using the percentage-of-completion method during the twelve months ended September 30, 2016.

During the twelve months ended September 30, 2016, the Company recorded revenue and a noncurrent asset related to the expected accelerated recovery of a pension related entitlement from the federal government of approximately $50 million. The actual amount of reimbursement may vary from the Company's expectation.

Reclassifications out of Accumulated Other Comprehensive Loss

12 Months Ended

Sep. 30, 2016

Reclassifications out of Accumulated Other Comprehensive Loss

Reclassifications out of Accumulated Other Comprehensive Loss

17. Reclassifications out of Accumulated Other Comprehensive Loss

The accumulated balances and reporting period activities for the years ended September 30, 2016, 2015 and 2014 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, 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	)

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2015	$	(204.0	)	$	(420.1	)	$	(11.0	)	$	(635.1	)
Other comprehensive income (loss) before reclassification		(171.5	)		(63.6	)		1.2			(233.9	)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial gains, net of tax		6.6			—			—			6.6
Cash flow hedge gains, net of tax		—			—			4.8			4.8

Balances at September 30, 2016	$	(368.9	)	$	(483.7	)	$	(5.0)		$	(857.6	)

- 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

Commitments and Contingencies

12 Months Ended

Sep. 30, 2016

Commitments and Contingencies

Commitments and Contingencies

18. 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's reasonably possible loss disclosures are presented on a gross basis prior to the consideration of insurance recoveries. The Company does not record gain contingencies until they are realized. In the ordinary course of business, the Company may not be aware that it or its affiliates are under investigation and may not be aware of whether or not a known investigation has been concluded.

In the ordinary course of business, the Company may enter into various arrangements providing financial or performance assurance to clients, lenders, or partners. Such arrangements include standby letters of credit, surety bonds, and corporate guarantees to support the creditworthiness or the project execution commitments of its affiliates, partnerships and joint ventures. Performance arrangements typically have various expiration dates ranging from the completion of the project contract and extending beyond contract completion in certain circumstances such as for warranties. The Company may also guarantee that a project, when complete, will achieve specified performance standards. If the project subsequently fails to meet guaranteed performance standards, the Company may incur additional costs, pay liquidated damages or be held responsible for the costs incurred by the client to achieve the required performance standards. The potential payment amount of an outstanding performance arrangement is typically 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) may be required to complete those activities.

At September 30, 2016, the Company was contingently liable in the amount of approximately $474.5 million in issued standby letters of credit and $3.3 billion in issued surety bonds primarily to support project execution.

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, the Company provides guarantees of certain obligations, including guarantees for completion of projects, repayment of debt, environmental indemnity obligations and acts of willful misconduct.

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 over the contracted amounts. In addition, WGI Ohio assets and liabilities, including the value of the above costs and claims, were also measured at their fair value on October 17, 2014, the date AECOM acquired WGI Ohio's parent company, see Note 3, which is reevaluated to account for developments pertaining to this matter.

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 may be obligated to incur including the remaining project completion costs, which could have a material adverse effect on the Company's results of operations.

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. On July 10, 2015, AECOM Australia, the RCM Applicants and Portigon AG entered into a Deed of Release settling the respective lawsuits for $205 million (U.S. dollars).

On May 31, 2016, AECOM Australia and other parties to the class action lawsuit entered into a conditional settlement aggregating to $91 million (U.S. Dollars) with the class action applicants on a "no admissions" basis. The Federal Court of Australia conducted a hearing on August 10, 2016 and approved the settlement amount and all claims between the parties have been released. The class action settlement did not have a material impact on the Company’s financial results.

DOE Hanford Nuclear Reservation

URS Energy and Construction, Washington River Protection Solutions LLC and Washington Closure Hanford LLC (collectively the URS Affiliates) 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 matters:


	•	Waste Treatment Plant government investigation: The federal government is conducting an investigation into the Company's 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. The federal government and URS Energy & Construction have engaged in settlement discussions towards a resolution of this matter.
	•	Tank Farms government investigation: The federal government is conducting an investigation regarding the time keeping of employees at the Company's joint venture, Washington River Protection Solutions LLC, when the joint venture took over as the prime contractor from another federal contractor. The federal government and Washington River Protection Solutions LLC have engaged in advanced settlement discussions and Washington River Protection Solutions LLC reassessed its estimate of the matter, which is not expected to have a material impact.
	•	River Corridor litigation: The federal government has partially intervened with a relator in a Qui Tam complaint filed in the Eastern District of Washington in December 2013 against the Company's joint venture, Washington Closure Hanford LLC, alleging that its contracting procedures under the Small Business Act violated the False Claims Act. On October 2015, Washington Closure Hanford LLC's motion to dismiss the claim was partially denied.

The URS Affiliates periodically reevaluate the estimated fair value of liabilities assumed from URS Corporation, including the legal related liabilities described above and in Note 3, to account for developments related to the Hanford matters. The URS Affiliates dispute the Waste Treatment Plant and River Corridor matters and intend to continue to defend these on going matters vigorously, although the URS Affiliates are engaging in the settlement discussions noted above. The URS Affiliates cannot provide assurances that they will be successful in these defense or settlement efforts. The potential range of loss and any difference from the current accrual cannot be reasonably estimated at this time, primarily due to the fact that these matters involve complex and unique environmental and regulatory issues; each project site contains multiple parties, including various local, state and federal government agencies; conflicts of law between local, state and federal regulations; substantial uncertainty regarding any alleged damages; and the various stages of the government investigations or litigation matters.

Securities Litigation Matter

On September 1, 2016, William Graves, an AECOM stockholder, filed a securities class action complaint in the United States District Court for the Central District of California alleging that the Company and its senior executives made materially false and misleading statements in violation of the federal securities laws. The Company believes the complaint is without merit and intends to vigorously defend against it. While no assurance can be given as to the ultimate outcome of this action, the Company believes that the final resolution of this action will not have a material adverse effect on its consolidated financial position, results of operations, cash flows or ability to conduct business.

Reportable Segments and Geographic Information

12 Months Ended

Sep. 30, 2016

Reportable Segments and Geographic Information

Reportable Segments and Geographic Information

19. 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, 2016:
Revenue	$	7,655.8		$	6,501.3		$	3,253.7		$	—		$	17,410.8
Gross profit		382.5			31.1			229.2			—			642.8
Equity in earnings of joint ventures		8.9			18.2			76.9			—			104.0
General and administrative expenses		—			—			—			(115.1	)		(115.1	)
Acquisition and integration expenses		—			—			—			(213.6	)		(213.6	)
Loss on disposal activities		—			(42.6	)		—			—			(42.6	)
Operating income (loss)		391.4			6.7			306.1			(328.7	)		375.5
Segment assets		6,655.7			3,556.2			2,692.7			822.1			13,726.7
Gross profit as a % of revenue		5.0	%		0.5	%		7.0	%					3.7	%
Fiscal Year Ended September 30, 2015:
Revenue	$	7,962.9		$	6,676.7		$	3,350.3		$	—		$	17,989.9
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
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	%

Geographic Information:

	Fiscal Year Ended
	September 30, 2016				September 30, 2015				September 30, 2014
	Revenue		Long-Lived Assets		Revenue		Long-Lived Assets		Revenue		Long-Lived Assets
	(in millions)
United States	$	12,567.0		4,763.9	$	12,599.6		4,852.5	$	4,933.7		1,603.7
Asia Pacific		1,278.3		394.0		1,385.3		426.4		1,338.2		340.5
Canada		866.5		615.7		1,308.3		641.0		561.1		146.7
Europe		1,904.2		1,368.4		1,796.9		1,496.2		788.2		270.8
Other foreign countries		794.8		412.5		899.8		352.1		735.6		209.5

Total	$	17,410.8		7,554.5	$	17,989.9		7,768.2	$	8,356.8		2,571.2

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

- Definition

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

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=51669610&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=51669610&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=51669610&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=51669610&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=51669610&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=51669610&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=51669610&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
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-URI http://asc.fasb.org/extlink&oid=51669610&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=51669610&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=51669610&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=51669610&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=51669610&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=51669610&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=51669610&loc=d3e8906-108599

+ Details

Major Clients	12 Months Ended
Major Clients	Sep. 30, 2016
Major Clients
Major Clients	20. 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 23%, 24%, and 15% of the Company's revenue was derived through direct contracts with agencies of the U.S. federal government in the years ended September 30, 2016, 2015 and 2014, respectively. One of these contracts accounted for approximately 3%, 2%, and 3% of the Company's revenue in the years ended September 30, 2016, 2015 and 2014, respectively.

Quarterly Financial Information-Unaudited

12 Months Ended

Sep. 30, 2016

Quarterly Financial Information-Unaudited

Quarterly Financial Information-Unaudited

21. 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 2016:	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per share data)
Revenue	$	4,297.7		$	4,381.2		$	4,408.8		$	4,323.1
Cost of revenue		4,156.8			4,197.8			4,237.5			4,175.9

Gross profit		140.9			183.4			171.3			147.2
Equity in earnings of joint ventures		25.2			39.1			18.5			21.2
General and administrative expenses		(28.7	)		(29.5	)		(28.7	)		(28.2	)
Acquisition and integration expenses		(41.0	)		(50.7	)		(50.7	)		(71.2	)
Loss on disposal activities		(41.0	)		(1.6	)		—			—

Income from operations		55.4			140.7			110.4			69.0
Other income (expenses)		3.0			0.8			1.5			2.9
Interest expense		(59.5	)		(62.7	)		(62.6	)		(73.3	)

(Loss) / income before income tax expense		(1.1	)		78.8			49.3			(1.4	)
Income tax (benefit) expense		(0.7	)		12.2			(35.1	)		(14.3	)

Net (loss) / income		(0.4	)		66.6			84.4			12.9
Noncontrolling interest in income of consolidated subsidiaries, net of tax		(20.0	)		(24.7	)		(17.0	)		(5.7	)

Net (loss) / income attributable to AECOM	$	(20.4	)	$	41.9		$	67.4		$	7.2


Net (loss) / income attributable to AECOM per share:
Basic	$	(0.13	)	$	0.27		$	0.44		$	0.05
Diluted	$	(0.13	)	$	0.27		$	0.43		$	0.05
Weighted average common shares outstanding:
Basic		153.6			154.3			154.9			156.3
Diluted		153.6			155.4			156.2			157.9

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

Condensed Consolidating Financial Information

12 Months Ended

Sep. 30, 2016

Condensed Consolidating Financial Information

Condensed Consolidating Financial Information

22. Condensed Consolidating Financial Information

As discussed in Note 8, 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 100% owned subsidiaries (the Subsidiary Guarantors). Other than customary restrictions imposed by applicable statutes, there are no restrictions on the ability of the Subsidiary Guarantors to transfer funds to AECOM in the form of cash dividends, loans or advances.

In connection with the 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, 2016

	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
ASSETS
CURRENT ASSETS:
Total cash and cash equivalents	$	1.8	$	183.7	$	506.6	$	—		$	692.1
Accounts receivable—net		—		2,034.0		2,497.5		—			4,531.5
Intercompany receivable		760.7		151.7		152.0		(1,064.4	)		—
Prepaid expenses and other current assets		98.7		336.2		295.2		—			730.1
Income taxes receivable		28.7		—		18.4		—			47.1

TOTAL CURRENT ASSETS		889.9		2,705.6		3,469.7		(1,064.4	)		6,000.8
PROPERTY AND EQUIPMENT—NET		169.3		236.5		239.2		—			645.0
DEFERRED TAX ASSETS—NET		265.2		—		129.8		(223.5	)		171.5
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES		6,031.7		1,408.4		58.4		(7,498.5	)		—
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES		0.7		48.6		281.2		—			330.5
GOODWILL		—		3,286.6		2,537.2		—			5,823.8
INTANGIBLE ASSETS—NET		—		334.0		145.4		—			479.4
OTHER NON-CURRENT ASSETS		65.2		71.4		139.1		—			275.7

TOTAL ASSETS	$	7,422.0	$	8,091.1	$	7,000.0	$	(8,786.4	)	$	13,726.7


LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Short-term debt	$	3.1	$	7.3	$	15.9	$	—		$	26.3
Accounts payable		45.8		907.0		958.1		—			1,910.9
Accrued expenses and other current liabilities		201.2		1,137.1		1,046.5		—			2,384.8
Accrued taxes payable		—		—		10.8		—			10.8
Intercompany payable		114.1		857.9		208.8		(1,180.8	)		—
Billings in excess of costs on uncompleted contracts		—		237.5		394.4		—			631.9
Current portion of long-term debt		108.2		222.1		9.7		—			340.0

TOTAL CURRENT LIABILITIES		472.4		3,368.9		2,644.2		(1,180.8	)		5,304.7
OTHER LONG-TERM LIABILITIES		115.7		349.3		632.4		—			1,097.4
DEFERRED TAX LIABILITY—NET		—		236.6		—		(223.5	)		13.1
NOTE PAYABLE INTERCOMPANY—NON CURRENT		—		—		563.5		(563.5	)		—
LONG-TERM DEBT		3,468.0		273.4		17.6		—			3,759.0

TOTAL LIABILITIES		4,056.1		4,228.2		3,857.7		(1,967.8	)		10,174.2
TOTAL AECOM STOCKHOLDERS' EQUITY		3,365.9		3,862.9		2,956.7		(6,818.6	)		3,366.9
Noncontrolling interests		—		—		185.6		—			185.6

TOTAL STOCKHOLDERS' EQUITY		3,365.9		3,862.9		3,142.3		(6,818.6	)		3,552.5

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	7,422.0	$	8,091.1	$	7,000.0	$	(8,786.4	)	$	13,726.7

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 Statements of Operations
(in millions)

	For the Fiscal Year Ended September 30, 2016
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	9,227.5		$	8,265.3		$	(82.0	)	$	17,410.8
Cost of revenue		—			8,909.4			7,940.6			(82.0	)		16,768.0

Gross profit		—			318.1			324.7			—			642.8
Equity in earnings from subsidiaries		437.4			43.8			3.2			(484.4	)		—
Equity in earnings of joint ventures		—			27.3			76.7			—			104.0
General and administrative expenses		(114.0	)		(1.1	)		—			—			(115.1	)
Acquisition and integration expenses		(213.6	)		—			—			—			(213.6	)
Loss on disposal activities		—			—			(42.6	)		—			(42.6	)

Income (loss) from operations		109.8			388.1			362.0			(484.4	)		375.5
Other income (expense)		0.8			34.7			12.7			(40.0	)		8.2
Interest (expense) income		(231.7	)		(23.6	)		(42.8	)		40.0			(258.1	)

Income (loss) before income tax expense		(121.1	)		399.2			331.9			(484.4	)		125.6
Income tax (benefit) expense		(217.3	)		114.3			27.8			37.3			(37.9	)

Net income (loss)		96.2			284.9			304.1			(521.7	)		163.5
Noncontrolling interests in income of consolidated subsidiaries, net of tax		—			—			(67.4	)		—			(67.4	)

Net income (loss) attributable to AECOM	$	96.2		$	284.9		$	236.7		$	(521.7	)	$	96.1

	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

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

	For the Fiscal Year Ended September 30, 2016
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net income (loss)	$	96.2		$	284.9		$	304.1		$	(521.7	)	$	163.5
Other comprehensive income (loss), net of tax:
Net unrealized gain on derivatives, net of tax		2.6			—			3.4			—			6.0
Foreign currency translation adjustments		—			—			(65.3	)		—			(65.3	)
Pension adjustments, net of tax		(3.3	)		(14.9	)		(146.7	)		—			(164.9	)

Other comprehensive loss, net of tax		(0.7	)		(14.9	)		(208.6	)		—			(224.2	)

Comprehensive income (loss), net of tax		95.5			270.0			95.5			(521.7	)		(60.7	)
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax		—			—			(65.7	)		—			(65.7	)

Comprehensive income (loss) attributable to AECOM, net of tax	$	95.5		$	270.0		$	29.8		$	(521.7	)	$	(126.4	)

	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

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2016
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
CASH FLOWS FROM OPERATING ACTIVITIES	$	(273.6	)	$	623.7		$	464.1		$	—		$	814.2
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired		—			(1.0	)		(4.5	)		—			(5.5	)
Proceeds from disposal of businesses and property		—			—			39.7			—			39.7
Net investment in unconsolidated joint ventures		—			(3.9	)		(67.6	)		—			(71.5	)
Net sales of investments		—			—			11.5			—			11.5
Payments for capital expenditures, net of disposals		(82.0	)		(58.7	)		3.9			—			(136.8	)
Net receipts from (investment in) intercompany notes		5.3			176.1			(13.5	)		(167.9	)		—
Other intercompany investing activities		791.2			140.3			—			(931.5	)		—

Net cash provided by (used in) investing activities		714.5			252.8			(30.5	)		(1,099.4	)		(162.6	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements		4,673.0			17.6			15.6			—			4,706.2
Repayments of borrowings under credit agreements		(5,124.1	)		(22.8	)		(53.1	)		—			(5,200.0	)
Cash paid for debt and equity issuance costs		(10.4	)		—			—			—			(10.4	)
Proceeds from issuance of common stock		28.2			—			—			—			28.2
Proceeds from exercise of stock options		9.9			—			—			—			9.9
Payments to repurchase common stock		(25.9	)		—			—			—			(25.9	)
Excess tax benefit from share-based payment		—			—			—			—			—
Net distributions to noncontrolling interests		—			—			(103.2	)		—			(103.2	)
Other financing activities		7.9			(4.5	)		(46.3	)		—			(42.9	)
Net borrowings (repayments) on intercompany notes		1.0			12.5			(181.4	)		167.9			—
Other intercompany financing activities		—			(858.1	)		(73.4	)		931.5			—

Net cash used in financing activities		(440.4	)		(855.3	)		(441.8	)		1,099.4			(638.1	)

EFFECT OF EXCHANGE RATE CHANGES ON CASH		—			—			(5.3	)		—			(5.3	)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0.5			21.2			(13.5	)		—			8.2
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		1.3			162.5			520.1			—			683.9

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	1.8		$	183.7		$	506.6		$	—		$	692.1

	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 receivable		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		—			(1,119.3	)		(127.4	)		1,246.7			—

Net cash provided by (used in) financing activities		2,907.0			(1,124.7	)		(533.1	)		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	)		76.7			65.1			—			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		$	162.5		$	520.1		$	—		$	683.9

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
CASH FLOWS FROM OPERATING ACTIVITIES	$	(33.3	)	$	206.5		$	187.4		$	—		$	360.6
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired		—			(55.0	)		1.9			—			(53.1	)
Cash acquired from consolidation of joint venture		—			—			19.0			—			19.0
Proceeds from disposal of businesses and property		—			—			3.6			—			3.6
Net investment in unconsolidated joint ventures		—			9.4			(61.6	)		—			(52.2	)
Sales 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 receivable		146.7			—			—			(146.7	)		—
Other intercompany investing activities		116.7			55.7			—			(172.4	)		—

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

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements		1,769.3			—			39.9			—			1,809.2
Repayments of borrowings under credit agreements		(1,918.6	)		(15.8	)		(42.0	)		—			(1,976.4	)
Cash paid for debt and equity issuance costs		(8.1	)		—			—			—			(8.1	)
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

Schedule II: Valuation and Qualifying Accounts

12 Months Ended

Sep. 30, 2016

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 2016	$	64.1	$	16.4	$	(20.5	)	$	0.4		$	60.4
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


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

Significant Accounting Policies (Policies)

12 Months Ended

Sep. 30, 2016

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: (1) cost-plus contracts and (2) time-and-materials price contracts.

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

Time-and-Materials Price Contracts

Guaranteed Maximum Price Contracts

Fixed-Price Contracts

During the years ended September 30, 2016, 2015 and 2014, the tvpes of contracts comprising the Company's revenue were as follows:

	Fiscal Year Ended
	September 30, 2016			September 30, 2015			September 30, 2014
Cost reimbursable		53	%		57	%		46	%
Guaranteed maximum price		15	%		15	%		14	%
Fixed price		32	%		28	%		40	%

Cost reimburseable contracts include cost-plus and time-and-materials price 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

Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2016

Significant Accounting Policies

Schedule of types of contracts comprising Company's revenues

	Fiscal Year Ended
	September 30, 2016		September 30, 2015			September 30, 2014
Cost reimbursable		53	%	57	%		46	%
Guaranteed maximum price		15	%	15	%		14	%
Fixed price		32	%	28	%		40	%

Business Acquisitions, Goodwill and Intangible Assets (Tables)

12 Months Ended

Sep. 30, 2016

Business Acquisitions, Goodwill and Intangible Assets

Schedule of estimated fair values of URS 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		973.8
Tradename		7.8

Total identifiable intangible assets		981.6
Goodwill		4,059.8
Other non-current assets		329.8
Accounts payable		(656.7	)
Accrued expenses and other current liabilities		(1,403.7	)
Billings in excess of costs on uncompleted contracts		(398.8	)
Current portion of long-term debt		(47.4	)
Other long-term liabilities		(406.1	)
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 (loss) attributable to AECOM		229		(65	)
Net income (loss) 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, resulting from the acquisition of URS, in the accompanying consolidated statements of operations comprised of the following (in millions):

	Twelve Months Ended
	Sept 30, 2016		Sept 30, 2015
Severance and personnel costs	$	23.4	$	223.8
Professional service, real estate-related, and other expenses		190.2		174.6

Total	$	213.6	$	398.4

Schedule of acquired intangible assets from acquisitions

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

Total intangible assets	$	1.3		$	11.9

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

Net assets acquired	$	27.3		$	88.5

Schedule of consideration for acquisitions

	Fiscal Year Ended
	September 30, 2015		September 30, 2014
	(in millions)
Cash paid	$	4.8	$	70.2
Contingent consideration / promissory notes		22.5		18.3

Total consideration	$	27.3	$	88.5

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

	Fiscal Year 2016
	September 30, 2015		Post- Acquisition Adjustments		Foreign Exchange Impact			Disposed			September 30, 2016
	(in millions)
Design and Consulting Services	$	3,163.3	$	26.7	$	8.2		$	—		$	3,198.2
Construction Services		918.5		8.7		(0.7	)		(11.3	)		915.2
Management Services		1,738.9		4.0		(32.5	)		—			1,710.4

Total	$	5,820.7	$	39.4	$	(25.0	)	$	(11.3	)	$	5,823.8

	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

Schedule of finite-lived intangible assets by major class

	September 30, 2016							September 30, 2015
	Gross Amount		Accumulated Amortization			Intangible Assets, Net		Gross Amount		Accumulated Amortization			Intangible Assets, Net		Amortization Period (years)
	(in millions)
Backlog and customer relationships	$	1,247.1	$	(767.7	)	$	479.4	$	1,224.7	$	(565.3	)	$	659.4	1 - 11
Trademark / tradename		16.4		(16.4	)		—		16.4		(16.4	)		—	0.3 - 2

Total	$	1,263.5	$	(784.1	)	$	479.4	$	1,241.1	$	(581.7	)	$	659.4

Schedule of estimated future amortization expense of intangible assets

Fiscal Year	(in millions)
2017	$	96.3
2018		82.1
2019		76.7
2020		64.8
2021		55.1
Thereafter		104.4

Total	$	479.4

Accounts Receivable (Tables)

12 Months Ended

Sep. 30, 2016

Accounts Receivable

Schedule of accounts receivable

	Fiscal Year Ended
	September 30, 2016			September 30, 2015
	(in millions)
Billed	$	2,267.6		$	2,426.2
Unbilled		1,890.2			2,099.8
Contract retentions		434.1			379.6

Total accounts receivable—gross		4,591.9			4,905.6
Allowance for doubtful accounts		(60.4	)		(64.1	)

Total accounts receivable—net	$	4,531.5		$	4,841.5

Property and Equipment (Tables)

12 Months Ended

Sep. 30, 2016

Property and Equipment

Schedule of property and equipment, at cost

	Fiscal Year Ended
	September 30, 2016			September 30, 2015			Useful Lives (years)
	(in millions)
Building and land	$	57.9		$	105.7		10 - 45
Leasehold improvements		381.4			349.3		1 - 20
Computer systems and equipment		652.0			627.7		3 - 12
Furniture and fixtures		129.7			125.8		3 - 10

Total		1,221.0			1,208.5
Accumulated depreciation and amortization		(576.0	)		(509.2	)

Property and equipment, net	$	645.0		$	699.3

Joint Ventures and Variable Interest Entities (Tables)

12 Months Ended

Sep. 30, 2016

Joint Ventures and Variable Interest Entities

Summary of financial information of the consolidated joint ventures

	September 30, 2016		September 30, 2015
	(in millions)
Current assets	$	684.1	$	727.8
Non-current assets		230.8		282.8

Total assets	$	914.9	$	1,010.6


Current liabilities	$	407.4	$	441.5
Non-current liabilities		12.4		0.2

Total liabilities		419.8		441.7
Total AECOM equity		318.0		354.7
Noncontrolling interests		177.1		214.2

Total owners' equity		495.1		568.9

Total liabilities and owners' equity	$	914.9	$	1,010.6

Summary of financial information of the unconsolidated joint ventures, as derived from their unaudited financial statements

	September 30, 2016		September 30, 2015
	(in millions)
Current assets	$	1,407.0	$	1,200.7
Non-current assets		499.4		527.3

Total assets	$	1,906.4	$	1,728.0


Current liabilities	$	977.3	$	936.7
Non-current liabilities		146.2		87.0

Total liabilities		1,123.5		1,023.7
Joint venturers' equity		782.9		704.3

Total liabilities and joint venturers' equity	$	1,906.4	$	1,728.0


AECOM's investment in joint ventures	$	330.5	$	321.6

	Twelve Months Ended
	September 30, 2016		September 30, 2015
	(in millions)
Revenue	$	4,871.8	$	4,754.6
Cost of revenue		4,618.3		4,476.8

Gross profit	$	253.5	$	277.8

Net income	$	233.9	$	231.2

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

	Fiscal Year Ended
	September 30, 2016		September 30, 2015		September 30, 2014
	(in millions)
Pass through joint ventures	$	21.9	$	26.2	$	10.2
Other joint ventures		82.1		80.0		47.7

Total	$	104.0	$	106.2	$	57.9

Pension Benefit Obligations (Tables)

12 Months Ended

Sep. 30, 2016

Pension Benefit Obligations

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

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Change in benefit obligation:
Benefit obligation at beginning of year	$	718.2		$	1,239.2		$	217.0		$	676.6		$	180.3		$	622.1
Service cost		4.3			1.0			6.8			1.1			—			0.7
Participant contributions		0.1			0.5			0.4			0.5			0.4			0.2
Interest cost		22.0			39.2			28.2			47.1			7.8			27.9
Benefits and expenses paid		(37.4	)		(41.9	)		(33.9	)		(41.0	)		(12.8	)		(23.3	)
Actuarial (gain) loss		52.3			377.1			(41.0	)		10.6			23.2			62.3
Plan settlements		(32.9	)		(0.7	)		(20.1	)		(2.5	)		—			(2.0	)
Plan amendments		0.2			—			—			—			—			—
Plan curtailments		(6.8	)		—			—			—			—			—
Net transfer in/(out)/acquisitions		—			—			560.8			618.6			18.1			—
Foreign currency translation (gain) loss		—			(208.2	)		—			(71.8	)		—			(11.3	)

Benefit obligation at end of year	$	720.0		$	1,406.2		$	718.2		$	1,239.2		$	217.0		$	676.6

Reconciliations of the changes in the fair value of assets

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	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	$	459.0		$	925.8		$	139.7		$	532.6		$	119.8		$	489.9
Actual return on plan assets		49.6			215.9			(2.8	)		49.9			14.2			60.4
Employer contributions		18.5			20.2			42.1			24.4			4.9			16.4
Participant contributions		0.1			0.5			0.4			0.5			0.4			0.2
Benefits and expenses paid		(37.4	)		(41.9	)		(33.9	)		(41.0	)		(12.8	)		(23.3	)
Plan settlements		(32.9	)		(0.7	)		(20.1	)		(2.5	)		—			(2.0	)
Net transfer in/(out)/acquisitions		—			—			333.6			415.5			13.2			—
Foreign currency translation (loss) gain		—			(146.6	)		—			(53.6	)		—			(9.0	)

Fair value of plan assets at end of year	$	456.9		$	973.2		$	459.0		$	925.8		$	139.7		$	532.6

Reconciliations of the funded status

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Reconciliation of funded status:
Funded status at end of year	$	(263.1	)	$	(433.0	)	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)
Contribution made after measurement date		N/A			N/A			N/A			N/A			N/A			N/A

Net amount recognized at end of year	$	(263.1	)	$	(433.0	)	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)

Amounts recognized in the consolidated balance sheets

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	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	$	2.0		$	5.3		$	1.6		$	1.7		$	—		$	1.1
Accrued expenses and other current liabilities		(9.3	)		—			(10.6	)		—			(1.7	)		—
Pension benefit obligations		(255.8	)		(438.3	)		(250.2	)		(315.1	)		(75.6	)		(145.1	)

Net amount recognized in the balance sheet	$	(263.1	)	$	(433.0	)	$	(259.2	)	$	(313.4	)	$	(77.3	)	$	(144.0	)

Reconciliation of amounts in the consolidated statements of stockholders' equity

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	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 (cost)	$	(0.2	)	$	4.4		$	—		$	5.3		$	—		$	5.8
Net (loss)		(129.6	)		(343.3	)		(99.3	)		(183.6	)		(113.0	)		(190.1	)

Total recognized in accumulated other comprehensive (loss)	$	(129.8	)	$	(338.9	)	$	(99.3	)	$	(178.3	)	$	(113.0	)	$	(184.3	)

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

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
	(in millions)
Components of net periodic (benefit) cost:
Service costs	$	4.3		$	1.0		$	6.8		$	1.1		$	—		$	0.7
Interest cost on projected benefit obligation		22.0			39.2			28.2			47.1			7.8			27.9
Expected return on plan assets		(30.8	)		(48.0	)		(29.4	)		(49.4	)		(8.6	)		(26.1	)
Amortization of prior service credits		—			(0.2	)		—			(0.2	)		—			(0.2	)
Amortization of net loss		4.0			5.4			4.3			5.9			4.0			4.9
Curtailment gain recognized		(6.8	)		—			—			—			—			—
Settlement (gain) loss recognized		(0.9	)		0.1			0.6			0.7			—			0.4

Net periodic (benefit) cost	$	(8.2	)	$	(2.5	)	$	10.5		$	5.2		$	3.2		$	7.6

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, 2016 that are expected to be recognized as components of net periodic benefit cost during fiscal 2017 are (in millions):

	U.S.			Int'l
Amortization of prior service credit	$	—		$	0.2
Amortization of net actuarial losses		(4.3	)		(13.4	)

Total	$	(4.3	)	$	(13.2	)

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

	Fiscal Year Ended
	September 30, 2016				September 30, 2015				September 30, 2014
	U.S.		Int'l		U.S.		Int'l		U.S.		Int'l
	(in millions)
Projected benefit obligation	$	694.8	$	1,220.3	$	692.5	$	1,226.2	$	217.0	$	658.5
Accumulated benefit obligation		694.8		1,215.7		686.5		1,222.0		217.0		656.3
Fair value of plan assets		453.2		782.1		455.6		911.2		139.7		513.4

Schedule of expected future benefit payments

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

Year Ending September 30,	U.S.		Int'l
2017	$	40.6	$	38.9
2018		41.3		39.3
2019		40.9		42.1
2020		41.9		42.1
2021		42.0		44.2
2022 - 2026		207.5		240.2

Total	$	414.2	$	446.8

Schedule of underlying assumptions for the pension plans

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Weighted-average assumptions to determine benefit obligation:
Discount rate		3.41	%		2.35	%		4.10	%		3.80	%		4.00	%		3.94	%
Salary increase rate		N/A			2.61	%		3.81	%		2.51	%		N/A			2.38	%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate		4.10	%		3.80	%		3.88	%		3.92	%		4.40	%		4.44	%
Salary increase rate		N/A			2.65	%		4.50	%		2.65	%		N/A			2.58	%
Expected long-term rate of return on plan assets		6.72	%		5.74	%		6.73	%		6.00	%		7.50	%		5.40	%

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						2016						2015
	U.S.			Int'l			U.S.			Int'l			U.S.			Int'l
Asset Category:
Equities		42	%		28	%		42	%		28	%		37	%		27	%
Debt		48			30			49			34			59			30
Cash		1			10			1			7			1			4
Property and other		9			32			8			31			3			39

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, 2016
	Total Carrying Value as of September 30, 2016		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
	(in millions)
Cash and cash equivalents	$	70.6	$	14.3	$	56.3	$	—
Equity securities
Global equity securities		49.4		—		49.4		—
Domestic equity securities		57.1		—		57.1		—
Investment funds
Diversified funds		223.1		—		223.1		—
Equity funds		362.0		5.1		356.9		—
Fixed income funds		548.5		3.7		544.8		—
Hedge funds		62.5		—		48.4		14.1
Assets held by insurance company		32.3		—		32.3		—
Other		24.6		—		24.6		—

Total	$	1,430.1	$	23.1	$	1,392.9	$	14.1

			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

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

	September 30, 2015 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, 2016 Ending balance
	(in millions)
Investment funds
Hedge funds	$	13.6	$	0.5	$	—	$	—	$	—	$	—	$	14.1

	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

Debt (Tables)

12 Months Ended

Sep. 30, 2016

Debt

Schedule of debt

	September 30, 2016			September 30, 2015
	(in millions)
2014 Credit Agreement	$	1,954.9		$	2,414.3
2014 Senior Notes		1,600.0			1,600.0
URS Senior Notes		427.7			429.4
Other debt		142.7			163.2

Total debt		4,125.3			4,606.9
Less: Current portion of debt and short-term borrowings		(366.3	)		(160.4	)

Long-term debt, less current portion	$	3,759.0		$	4,446.5

Schedule of maturities of debt

The following table presents, in millions, scheduled maturities of the Company's debt as of September 30, 2016:

Fiscal Year
2017	$	366.3
2018		126.6
2019		117.4
2020		111.8
2021		1,455.2
Thereafter		1,948.0

Total	$	4,125.3

Derivative Financial Instruments and Fair Value Measurements (Tables)

12 Months Ended

Sep. 30, 2016

Derivative Financial Instruments and Fair Value Measurements

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

September 30, 2016
Notional Amount (in millions)		Fixed Rate			Expiration Date
$	300.0		1.63	%	June 2018
	300.0		1.54	%	September 2018

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

Leases (Tables)

12 Months Ended

Sep. 30, 2016

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,
2017	$	279.4
2018		232.4
2019		195.0
2020		161.5
2021		131.9
Thereafter		464.1

Total	$	1,464.3

Share-Based Payments (Tables)

12 Months Ended

Sep. 30, 2016

Share-Based Payments

Schedule of stock option activity

	Number of Options (in millions)			Weighted Average Exercise Price
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


Granted		—			—
Exercised		(0.4	)		23.96
Cancelled		—			—

Balance, September 30, 2016		0.9			30.36


Exercisable as of September 30, 2014		0.9			25.16


Exercisable as of September 30, 2015		0.7			25.04


Exercisable as of September 30, 2016		0.3			26.99

Summary of information concerning outstanding and exercisable options

	Options Outstanding								Options Exercisable
	Number Outstanding as of September 30, 2016 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price		Aggregate Intrinsic Value (in millions)		Number Exercisable as of September 30, 2016 (in millions)		Weighted Average Remaining Contractual Life		Weighted Average Exercise Price
Range of Exercise Prices
$24.45 - $27.67		0.2		0.76	$	26.21	$	0.5		0.2		0.76	$	26.21
28.04 - 31.62		0.7		6.72		31.27		0.1		0.1		1.05		28.52

		0.9		5.65		30.36	$	0.6		0.3		0.86		26.99

Income Taxes (Tables)

12 Months Ended

Sep. 30, 2016

Income Taxes

Schedule of income tax (benefit) expense

	Fiscal Year Ended
	September 30, 2016			September 30, 2015			September 30, 2014
	(in millions)
Current:
Federal	$	33.7		$	(67.1	)	$	5.3
State		12.4			2.6			3.3
Foreign		26.1			37.2			46.3

Total current income tax (benefit) expense		72.2			(27.3	)		54.9

Deferred:
Federal		(63.4	)		(44.2	)		27.7
State		(5.4	)		1.2			5.6
Foreign		(41.3	)		(10.0	)		(6.2	)

Total deferred income tax (benefit) expense		(110.1	)		(53.0	)		27.1

Total income tax (benefit) expense	$	(37.9	)	$	(80.3	)	$	82.0

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

	Fiscal Year Ended
	September 30, 2016						September 30, 2015						September 30, 2014
	Amount			%			Amount			%			Amount			%
	(in millions)
Tax at federal statutory rate	$	43.9			35.0	%	$	(53.0	)		35.0	%	$	110.2			35.0	%
State income tax, net of federal benefit		5.6			4.5			(2.3	)		1.5			5.0			1.6
Valuation allowance		(54.8	)		(43.6	)		30.0			(19.8	)		6.3			2.0
Exclusion of tax on non-controlling interests		(24.7	)		(19.7	)		(29.3	)		19.3			—			—
Income tax credits and incentives		(24.6	)		(19.6	)		(21.2	)		14.0			(18.8	)		(6.0	)
Foreign tax rate differential		(19.7	)		(15.7	)		(24.8	)		16.4			(38.8	)		(12.3	)
Tax exempt income		(17.6	)		(14.0	)		(13.2	)		8.7			(1.9	)		(0.6	)
Change in uncertain tax positions		(5.0	)		(4.0	)		6.6			(4.3	)		(4.5	)		(1.4	)
Change in tax rates		34.6			27.6			—			—			—			—
Foreign residual income		17.8			14.2			20.1			(13.3	)		16.9			5.4
Nondeductible costs		6.1			4.8			2.8			(1.8	)		2.8			0.9
Nondeductible transaction costs		—			—			2.8			(1.8	)		2.8			0.9
Other items, net		0.5			0.3			1.2			(0.9	)		2.0			0.6

Total income tax expense	$	(37.9	)		(30.2	)%	$	(80.3	)		53.0	%	$	82.0			26.1	%

Schedule of deferred tax assets (liabilities)

	Fiscal Year Ended
	September 30, 2016			September 30, 2015
	(in millions)
Deferred tax assets:
Compensation and benefit accruals not currently deductible	$	150.5		$	166.7
Net operating loss carryforwards		378.0			195.9
Self insurance reserves		24.7			46.8
Research and experimentation and other tax credits		125.3			43.0
Pension liability		180.9			165.6
Accrued liabilities		221.0			267.3
Other		4.3			11.4

Total deferred tax assets		1,084.7			896.7

Deferred tax liabilities:
Unearned revenue		(212.6	)		(101.9	)
Depreciation and amortization		(113.0	)		(76.5	)
Acquired intangible assets		(155.5	)		(219.2	)
Investment in subsidiaries		(261.4	)		(239.2	)

Total deferred tax liabilities		(742.5	)		(636.8	)

Valuation allowance		(183.8	)		(239.4	)

Net deferred tax assets	$	158.4		$	20.5

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

	Fiscal Year Ended
	September 30, 2016			September 30, 2015
	(in millions)
Balance at the beginning of the year	$	95.2		$	47.5
Gross increase due to acquisitions		—			49.4
Gross increase in current period's tax positions		7.6			6.0
Gross increase in prior years' tax positions		5.2			6.4
Gross decrease in prior years' tax positions		(16.6	)		(0.2	)
Decrease due to settlement with tax authorities		(3.2	)		(2.0	)
Decrease due to lapse of statute of limitations		(1.8	)		(4.6	)
Gross change due to foreign exchange fluctuations		1.5			(7.3	)

Balance at the end of the year	$	87.9		$	95.2

Earnings Per Share (Tables)

12 Months Ended

Sep. 30, 2016

Earnings Per Share

Reconciliation of the denominators for basic and diluted EPS

	Fiscal Year Ended
	September 30, 2016		September 30, 2015		September 30, 2014
	(in millions)
Denominator for basic earnings per share		154.8		149.6		97.2
Potential common shares		1.3		—		1.5

Denominator for diluted earnings per share		156.1		149.6		98.7

Other Financial Information (Tables)

12 Months Ended

Sep. 30, 2016

Other Financial Information

Schedule of accrued expenses and other current liabilities

	Fiscal Year Ended
	September 30, 2016		September 30, 2015
	(in millions)
Accrued salaries and benefits	$	964.9	$	852.2
Accrued contract costs		1,009.8		993.1
Other accrued expenses		410.1		322.5

	$	2,384.8	$	2,167.8

Reclassifications out of Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Sep. 30, 2016

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, 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	)

	Pension Related Adjustments			Foreign Currency Translation Adjustments			Loss on Derivative Instruments			Accumulated Other Comprehensive Loss
Balances at September 30, 2015	$	(204.0	)	$	(420.1	)	$	(11.0	)	$	(635.1	)
Other comprehensive income (loss) before reclassification		(171.5	)		(63.6	)		1.2			(233.9	)
Amounts reclassified from accumulated other comprehensive loss:
Actuarial gains, net of tax		6.6			—			—			6.6
Cash flow hedge gains, net of tax		—			—			4.8			4.8

Balances at September 30, 2016	$	(368.9	)	$	(483.7	)	$	(5.0)		$	(857.6	)

Reportable Segments and Geographic Information (Tables)

12 Months Ended

Sep. 30, 2016

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, 2016:
Revenue	$	7,655.8		$	6,501.3		$	3,253.7		$	—		$	17,410.8
Gross profit		382.5			31.1			229.2			—			642.8
Equity in earnings of joint ventures		8.9			18.2			76.9			—			104.0
General and administrative expenses		—			—			—			(115.1	)		(115.1	)
Acquisition and integration expenses		—			—			—			(213.6	)		(213.6	)
Loss on disposal activities		—			(42.6	)		—			—			(42.6	)
Operating income (loss)		391.4			6.7			306.1			(328.7	)		375.5
Segment assets		6,655.7			3,556.2			2,692.7			822.1			13,726.7
Gross profit as a % of revenue		5.0	%		0.5	%		7.0	%					3.7	%
Fiscal Year Ended September 30, 2015:
Revenue	$	7,962.9		$	6,676.7		$	3,350.3		$	—		$	17,989.9
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
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	%

Schedule of geographic information

	Fiscal Year Ended
	September 30, 2016				September 30, 2015				September 30, 2014
	Revenue		Long-Lived Assets		Revenue		Long-Lived Assets		Revenue		Long-Lived Assets
	(in millions)
United States	$	12,567.0		4,763.9	$	12,599.6		4,852.5	$	4,933.7		1,603.7
Asia Pacific		1,278.3		394.0		1,385.3		426.4		1,338.2		340.5
Canada		866.5		615.7		1,308.3		641.0		561.1		146.7
Europe		1,904.2		1,368.4		1,796.9		1,496.2		788.2		270.8
Other foreign countries		794.8		412.5		899.8		352.1		735.6		209.5

Total	$	17,410.8		7,554.5	$	17,989.9		7,768.2	$	8,356.8		2,571.2

Quarterly Financial Information-Unaudited (Tables)

12 Months Ended

Sep. 30, 2016

Quarterly Financial Information-Unaudited

Schedule of unaudited quarterly data

Fiscal Year 2016:	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
	(in millions, except per share data)
Revenue	$	4,297.7		$	4,381.2		$	4,408.8		$	4,323.1
Cost of revenue		4,156.8			4,197.8			4,237.5			4,175.9

Gross profit		140.9			183.4			171.3			147.2
Equity in earnings of joint ventures		25.2			39.1			18.5			21.2
General and administrative expenses		(28.7	)		(29.5	)		(28.7	)		(28.2	)
Acquisition and integration expenses		(41.0	)		(50.7	)		(50.7	)		(71.2	)
Loss on disposal activities		(41.0	)		(1.6	)		—			—

Income from operations		55.4			140.7			110.4			69.0
Other income (expenses)		3.0			0.8			1.5			2.9
Interest expense		(59.5	)		(62.7	)		(62.6	)		(73.3	)

(Loss) / income before income tax expense		(1.1	)		78.8			49.3			(1.4	)
Income tax (benefit) expense		(0.7	)		12.2			(35.1	)		(14.3	)

Net (loss) / income		(0.4	)		66.6			84.4			12.9
Noncontrolling interest in income of consolidated subsidiaries, net of tax		(20.0	)		(24.7	)		(17.0	)		(5.7	)

Net (loss) / income attributable to AECOM	$	(20.4	)	$	41.9		$	67.4		$	7.2


Net (loss) / income attributable to AECOM per share:
Basic	$	(0.13	)	$	0.27		$	0.44		$	0.05
Diluted	$	(0.13	)	$	0.27		$	0.43		$	0.05
Weighted average common shares outstanding:
Basic		153.6			154.3			154.9			156.3
Diluted		153.6			155.4			156.2			157.9

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

Condensed Consolidating Financial Information (Tables)

12 Months Ended

Sep. 30, 2016

Condensed Consolidating Financial Information

Schedule of Condensed Consolidating Balance Sheets

Condensed Consolidating Balance Sheets
(in millions)
September 30, 2016

	Parent		Guarantor Subsidiaries		Non- Guarantor Subsidiaries		Eliminations			Total
ASSETS
CURRENT ASSETS:
Total cash and cash equivalents	$	1.8	$	183.7	$	506.6	$	—		$	692.1
Accounts receivable—net		—		2,034.0		2,497.5		—			4,531.5
Intercompany receivable		760.7		151.7		152.0		(1,064.4	)		—
Prepaid expenses and other current assets		98.7		336.2		295.2		—			730.1
Income taxes receivable		28.7		—		18.4		—			47.1

TOTAL CURRENT ASSETS		889.9		2,705.6		3,469.7		(1,064.4	)		6,000.8
PROPERTY AND EQUIPMENT—NET		169.3		236.5		239.2		—			645.0
DEFERRED TAX ASSETS—NET		265.2		—		129.8		(223.5	)		171.5
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES		6,031.7		1,408.4		58.4		(7,498.5	)		—
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES		0.7		48.6		281.2		—			330.5
GOODWILL		—		3,286.6		2,537.2		—			5,823.8
INTANGIBLE ASSETS—NET		—		334.0		145.4		—			479.4
OTHER NON-CURRENT ASSETS		65.2		71.4		139.1		—			275.7

TOTAL ASSETS	$	7,422.0	$	8,091.1	$	7,000.0	$	(8,786.4	)	$	13,726.7


LIABILITIES AND STOCKHOLDERS' EQUITY
CURRENT LIABILITIES:
Short-term debt	$	3.1	$	7.3	$	15.9	$	—		$	26.3
Accounts payable		45.8		907.0		958.1		—			1,910.9
Accrued expenses and other current liabilities		201.2		1,137.1		1,046.5		—			2,384.8
Accrued taxes payable		—		—		10.8		—			10.8
Intercompany payable		114.1		857.9		208.8		(1,180.8	)		—
Billings in excess of costs on uncompleted contracts		—		237.5		394.4		—			631.9
Current portion of long-term debt		108.2		222.1		9.7		—			340.0

TOTAL CURRENT LIABILITIES		472.4		3,368.9		2,644.2		(1,180.8	)		5,304.7
OTHER LONG-TERM LIABILITIES		115.7		349.3		632.4		—			1,097.4
DEFERRED TAX LIABILITY—NET		—		236.6		—		(223.5	)		13.1
NOTE PAYABLE INTERCOMPANY—NON CURRENT		—		—		563.5		(563.5	)		—
LONG-TERM DEBT		3,468.0		273.4		17.6		—			3,759.0

TOTAL LIABILITIES		4,056.1		4,228.2		3,857.7		(1,967.8	)		10,174.2
TOTAL AECOM STOCKHOLDERS' EQUITY		3,365.9		3,862.9		2,956.7		(6,818.6	)		3,366.9
Noncontrolling interests		—		—		185.6		—			185.6

TOTAL STOCKHOLDERS' EQUITY		3,365.9		3,862.9		3,142.3		(6,818.6	)		3,552.5

TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$	7,422.0	$	8,091.1	$	7,000.0	$	(8,786.4	)	$	13,726.7

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

Schedule of Condensed Consolidating Statements of Operations

Condensed Consolidating Statements of Operations
(in millions)

	For the Fiscal Year Ended September 30, 2016
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Revenue	$	—		$	9,227.5		$	8,265.3		$	(82.0	)	$	17,410.8
Cost of revenue		—			8,909.4			7,940.6			(82.0	)		16,768.0

Gross profit		—			318.1			324.7			—			642.8
Equity in earnings from subsidiaries		437.4			43.8			3.2			(484.4	)		—
Equity in earnings of joint ventures		—			27.3			76.7			—			104.0
General and administrative expenses		(114.0	)		(1.1	)		—			—			(115.1	)
Acquisition and integration expenses		(213.6	)		—			—			—			(213.6	)
Loss on disposal activities		—			—			(42.6	)		—			(42.6	)

Income (loss) from operations		109.8			388.1			362.0			(484.4	)		375.5
Other income (expense)		0.8			34.7			12.7			(40.0	)		8.2
Interest (expense) income		(231.7	)		(23.6	)		(42.8	)		40.0			(258.1	)

Income (loss) before income tax expense		(121.1	)		399.2			331.9			(484.4	)		125.6
Income tax (benefit) expense		(217.3	)		114.3			27.8			37.3			(37.9	)

Net income (loss)		96.2			284.9			304.1			(521.7	)		163.5
Noncontrolling interests in income of consolidated subsidiaries, net of tax		—			—			(67.4	)		—			(67.4	)

Net income (loss) attributable to AECOM	$	96.2		$	284.9		$	236.7		$	(521.7	)	$	96.1

	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

Schedule of Consolidating Statements of Comprehensive Income (Loss)

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

	For the Fiscal Year Ended September 30, 2016
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
Net income (loss)	$	96.2		$	284.9		$	304.1		$	(521.7	)	$	163.5
Other comprehensive income (loss), net of tax:
Net unrealized gain on derivatives, net of tax		2.6			—			3.4			—			6.0
Foreign currency translation adjustments		—			—			(65.3	)		—			(65.3	)
Pension adjustments, net of tax		(3.3	)		(14.9	)		(146.7	)		—			(164.9	)

Other comprehensive loss, net of tax		(0.7	)		(14.9	)		(208.6	)		—			(224.2	)

Comprehensive income (loss), net of tax		95.5			270.0			95.5			(521.7	)		(60.7	)
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax		—			—			(65.7	)		—			(65.7	)

Comprehensive income (loss) attributable to AECOM, net of tax	$	95.5		$	270.0		$	29.8		$	(521.7	)	$	(126.4	)

	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

Schedule on Condensed Consolidating Statements of Cash Flows

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2016
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
CASH FLOWS FROM OPERATING ACTIVITIES	$	(273.6	)	$	623.7		$	464.1		$	—		$	814.2
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired		—			(1.0	)		(4.5	)		—			(5.5	)
Proceeds from disposal of businesses and property		—			—			39.7			—			39.7
Net investment in unconsolidated joint ventures		—			(3.9	)		(67.6	)		—			(71.5	)
Net sales of investments		—			—			11.5			—			11.5
Payments for capital expenditures, net of disposals		(82.0	)		(58.7	)		3.9			—			(136.8	)
Net receipts from (investment in) intercompany notes		5.3			176.1			(13.5	)		(167.9	)		—
Other intercompany investing activities		791.2			140.3			—			(931.5	)		—

Net cash provided by (used in) investing activities		714.5			252.8			(30.5	)		(1,099.4	)		(162.6	)

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements		4,673.0			17.6			15.6			—			4,706.2
Repayments of borrowings under credit agreements		(5,124.1	)		(22.8	)		(53.1	)		—			(5,200.0	)
Cash paid for debt and equity issuance costs		(10.4	)		—			—			—			(10.4	)
Proceeds from issuance of common stock		28.2			—			—			—			28.2
Proceeds from exercise of stock options		9.9			—			—			—			9.9
Payments to repurchase common stock		(25.9	)		—			—			—			(25.9	)
Excess tax benefit from share-based payment		—			—			—			—			—
Net distributions to noncontrolling interests		—			—			(103.2	)		—			(103.2	)
Other financing activities		7.9			(4.5	)		(46.3	)		—			(42.9	)
Net borrowings (repayments) on intercompany notes		1.0			12.5			(181.4	)		167.9			—
Other intercompany financing activities		—			(858.1	)		(73.4	)		931.5			—

Net cash used in financing activities		(440.4	)		(855.3	)		(441.8	)		1,099.4			(638.1	)

EFFECT OF EXCHANGE RATE CHANGES ON CASH		—			—			(5.3	)		—			(5.3	)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		0.5			21.2			(13.5	)		—			8.2
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR		1.3			162.5			520.1			—			683.9

CASH AND CASH EQUIVALENTS AT END OF YEAR	$	1.8		$	183.7		$	506.6		$	—		$	692.1

	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 receivable		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		—			(1,119.3	)		(127.4	)		1,246.7			—

Net cash provided by (used in) financing activities		2,907.0			(1,124.7	)		(533.4	)		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	)		76.7			65.1			—			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		$	162.5		$	520.1		$	—		$	683.9

Condensed Consolidating Statements of Cash Flows
(in millions)

	For the Fiscal Year Ended September 30, 2014
	Parent			Guarantor Subsidiaries			Non-Guarantor Subsidiaries			Eliminations			Total
CASH FLOWS FROM OPERATING ACTIVITIES	$	(33.3	)	$	206.5		$	187.4		$	—		$	360.6
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired		—			(55.0	)		1.9			—			(53.1	)
Cash acquired from consolidation of joint venture		—			—			19.0			—			19.0
Proceeds from disposal of businesses and property		—			—			3.6			—			3.6
Net investment in unconsolidated joint ventures		—			9.4			(61.6	)		—			(52.2	)
Sales 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 receivable		146.7			—			—			(146.7	)		—
Other intercompany investing activities		116.7			55.7			—			(172.4	)		—

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

CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements		1,769.3			—			39.9			—			1,809.2
Repayments of borrowings under credit agreements		(1,918.6	)		(15.8	)		(42.0	)		—			(1,976.4	)
Cash paid for debt and equity issuance costs		(8.1	)		—			—			—			(8.1	)
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

Significant Accounting Policies (Details) $ in Billions	12 Months Ended
Significant Accounting Policies (Details) $ in Billions	Sep. 30, 2016 USD ($) item	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)
Fiscal Year
Length of Fiscal Year	364 days	364 days	371 days
Revenue Recognition
Other direct costs \| $	$ 8.4	$ 8.3	$ 3.5
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%
Service Related Contracts
Service-Related Contracts
Cost reimbursable (as a percent)	53.00%	57.00%	46.00%
Guaranteed maximum price (as a percent)	15.00%	15.00%	14.00%
Fixed price (as a percent)	32.00%	28.00%	40.00%
Minimum
Fiscal Year
Length of Fiscal Year	364 days
Property and Equipment
Estimated useful lives for equipment furniture and fixtures	3 years
Maximum
Fiscal Year
Length of Fiscal Year	371 days
Property and Equipment
Estimated useful lives for equipment furniture and fixtures	10 years

Business Acquisitions, Goodwill and Intangible Assets - Acquisitions (Details) $ / shares in Units, $ in Thousands			3 Months Ended								12 Months Ended
	Oct. 24, 2014	Oct. 17, 2014 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2016 USD ($) item	Sep. 30, 2015 USD ($) item $ / shares	Sep. 30, 2014 USD ($) item $ / shares
Acquisition and integration expenses
Total			$ 71,200	$ 50,700	$ 50,700	$ 41,000	$ 79,800	$ 88,500	$ 91,600	$ 138,500	$ 213,642	$ 398,440	$ 27,310
Write-off of debt issuance costs											$ 7,749	$ 8,997
Number of business acquisitions \| item											1	1	2
Loss on disposal activities					$ (1,600)	$ (41,000)					$ (42,589)
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
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		981,600
Goodwill		4,059,800
Other non-current assets		329,800
Accounts payable		(656,700)
Accrued expenses and other current liabilities		(1,403,700)
Billings in excess of cost on uncompleted contracts		(398,800)	14,900								$ 14,900
Current portion of long-term debt		(47,400)
Other long-term liabilities		(406,100)
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
Pro Forma Operating Results
Revenue												$ 18,288	$ 18,776
Income from continuing operations												509	(144)
Net income												325	1
Net income (loss) attributable to AECOM												$ 229	$ (65)
Net income (loss) attributable to AECOM per share:
Basic (in dollars per share) \| $ / shares												$ 1.51	$ (0.43)
Diluted (in dollars per share) \| $ / shares												$ 1.50	$ (0.43)
Amortization of intangible assets of acquiree since acquisition date											183,300	$ 361,600
Fair value adjustment of joint ventures											23,000	37,300
Fair value adjustment of noncontrolling interests											$ (13,800)	(26,600)
Fair value of margin liability		149,100
Years the remaining liability will be recognized											5 years
Years the majority liability will be recognized											2 years
Revenue and related income from operations											$ 37,200	96,900
Acquisition and integration expenses
Severance and personnel costs											23,400	223,800
Professional service, real estate-related, and other expenses											190,200	174,600
Total											213,600	398,400
Severance expense											21,800	101,900
Severance expense paid											19,300	83,600
Penalty from prepayment of unsecured senior notes												55,600
Write-off of debt issuance costs												9,000
URS Corporation \| Non-core
Acquisition and integration expenses
Loss on disposal activities											(42,600)
Net assets related to the loss on disposal activities			$ 112,800								112,800
Losses incurred											36,900
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		$ 973,800
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
Percentage price of original principal amount of note at which note can be redeemed	101.00%	101.00%
Acquisitions excluding URS Corporation
Business acquisition
Consideration paid in cash												4,800	$ 70,200
Senior notes assumed in acquisition as part of consideration												22,500	18,300
Estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates, from acquisitions
Cash and cash equivalents							600					600	17,100
Other current assets							13,800					13,800	256,200
Total identifiable intangible assets							1,300					1,300	11,900
Goodwill							23,600					23,600	72,700
Other non-current assets													16,500
Current liabilities							(12,000)					(12,000)	(274,100)
Noncurrent liabilities													(11,800)
Net assets acquired							27,300					27,300	88,500
Acquisition and integration expenses
Aggregate value of all consideration for acquisitions consummated											$ 5,500	27,300	88,500
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					$ 1,300	10,400
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

Business Acquisitions, Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Goodwill
Maximum period to determine final value of identifiable intangible assets	12 months
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	$ 5,820,692	$ 1,937,300
Post-Acquisition Adjustments	39,400	6,100
Foreign Exchange Impact	(25,000)	(168,100)
Disposed	(11,300)
Acquired		4,045,400
Goodwill at the end of the period	5,823,843	5,820,692
Design and Consulting Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	3,163,300	1,479,200
Post-Acquisition Adjustments	26,700	5,500
Foreign Exchange Impact	8,200	(96,000)
Acquired		1,774,600
Goodwill at the end of the period	3,198,200	3,163,300
Construction Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	918,500	276,900
Post-Acquisition Adjustments	8,700	600
Foreign Exchange Impact	(700)	(34,000)
Disposed	(11,300)
Acquired		675,000
Goodwill at the end of the period	915,200	918,500
Management Services
Changes in the carrying value of goodwill by reporting segment
Goodwill at the beginning of the period	1,738,900	181,200
Post-Acquisition Adjustments	4,000
Foreign Exchange Impact	(32,500)	(38,100)
Acquired		1,595,800
Goodwill at the end of the period	$ 1,710,400	$ 1,738,900

Business Acquisitions, Goodwill and Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Identifiable intangible assets with finite useful lives
Gross Amount	$ 1,263,500	$ 1,241,100
Accumulated Amortization	(784,100)	(581,700)
Intangible Assets, Net	479,439	659,438
Amortization expense	202,400	391,000	$ 24,000
Estimated amortization expense of intangible assets for the remainder of fiscal 2016 and for the succeeding years
2017	96,300
2018	82,100
2019	76,700
2020	64,800
2021	55,100
Thereafter	104,400
Intangible Assets, Net	479,439	659,438
Backlog and customer relationships
Identifiable intangible assets with finite useful lives
Gross Amount	1,247,100	1,224,700
Accumulated Amortization	(767,700)	(565,300)
Intangible Assets, Net	479,400	659,400
Estimated amortization expense of intangible assets for the remainder of fiscal 2016 and for the succeeding years
Intangible Assets, Net	$ 479,400	659,400
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	16,400
Accumulated Amortization	$ (16,400)	$ (16,400)
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 (Details) - USD ($) $ in Thousands	12 Months Ended
Accounts Receivable (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015
Accounts Receivable
Billed	$ 2,267,600	$ 2,426,200
Unbilled	1,890,200	2,099,800
Contract retentions	434,100	379,600
Total accounts receivable-gross	4,591,900	4,905,600
Allowance for doubtful accounts	(60,400)	(64,100)
Total accounts receivable-net	$ 4,531,460	$ 4,841,450
Period in which unbilled receivables are expected to be billed and collected	12 months	12 months
Total receivables sold that remain outstanding	$ 356,300	$ 240,800

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Property and equipment
Property and equipment, gross	$ 1,221,000	$ 1,208,500
Accumulated depreciation and amortization	(576,000)	(509,200)
Property and equipment, net	644,992	699,322
Depreciation expense	171,700	191,300	$ 69,100
Proceeds from disposal of property and equipment	$ 54,622	44,906	$ 4,396
Minimum
Property and equipment
Useful Lives	3 years
Maximum
Property and equipment
Useful Lives	10 years
Building and land
Property and equipment
Property and equipment, gross	$ 57,900	105,700
Building and land \| Minimum
Property and equipment
Useful Lives	10 years
Building and land \| Maximum
Property and equipment
Useful Lives	45 years
Leasehold improvements
Property and equipment
Property and equipment, gross	$ 381,400	349,300
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	$ 652,000	627,700
Computer systems and equipment \| Minimum
Property and equipment
Useful Lives	3 years
Computer systems and equipment \| Maximum
Property and equipment
Useful Lives	12 years
Furniture and Fixtures
Property and equipment
Property and equipment, gross	$ 129,700	$ 125,800
Furniture and Fixtures \| Minimum
Property and equipment
Useful Lives	3 years
Furniture and Fixtures \| Maximum
Property and equipment
Useful Lives	10 years

Joint Ventures and Variable Interest Entities (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016 USD ($) item	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2016 USD ($) item	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)	Sep. 30, 2013 USD ($)
Financial information
Number of employees in some joint ventures \| item	0								0
Current assets	$ 6,000,771				$ 6,246,085				$ 6,000,771	$ 6,246,085
TOTAL ASSETS	13,726,745				14,014,298				13,726,745	14,014,298	$ 6,123,400
Current liabilities	5,304,756				4,836,052				5,304,756	4,836,052
TOTAL LIABILITIES	10,174,256				10,383,355				10,174,256	10,383,355
Total AECOM equity	3,366,921				3,407,748				3,366,921	3,407,748
Noncontrolling interests	185,568				223,195				185,568	223,195
TOTAL STOCKHOLDERS' EQUITY	3,552,489				3,630,943				3,552,489	3,630,943	2,272,480	$ 2,074,094
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	13,726,745				14,014,298				13,726,745	14,014,298
AECOM's investment in joint ventures	330,485				321,625				330,485	321,625
Joint ventures summarized financial information
Revenue	4,323,100	$ 4,408,800	$ 4,381,200	$ 4,297,700	4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	17,410,825	17,989,880	8,356,783
Cost of revenue	4,175,900	4,237,500	4,197,800	4,156,800	4,553,100	4,422,900	4,403,000	4,075,700	16,768,001	17,454,692	7,953,607
Gross profit	147,200	171,300	183,400	140,900	170,600	126,600	103,200	134,800	642,824	535,188	403,176
Net income	12,900	84,400	66,600	(400)	26,500	(200)	20,600	(118,100)	163,472	(71,233)	232,764
Summary of AECOM's equity in earnings of unconsolidated joint ventures:
Total	$ 21,200	$ 18,500	$ 39,100	$ 25,200	29,900	$ 27,700	$ 24,700	$ 23,900	$ 104,032	106,245	57,924
Minimum
Financial information
Number of partners required to form joint ventures \| item	2								2
Consolidated Joint Ventures
Financial information
Current assets	$ 684,100				727,800				$ 684,100	727,800
Non-current assets	230,800				282,800				230,800	282,800
TOTAL ASSETS	914,900				1,010,600				914,900	1,010,600
Current liabilities	407,400				441,500				407,400	441,500
Non-current liabilities	12,400				200				12,400	200
TOTAL LIABILITIES	419,800				441,700				419,800	441,700
Total AECOM equity	318,000				354,700				318,000	354,700
Noncontrolling interests	177,100				214,200				177,100	214,200
TOTAL STOCKHOLDERS' EQUITY	495,100				568,900				495,100	568,900
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	914,900				1,010,600				914,900	1,010,600
Joint ventures summarized financial information
Revenue									1,935,200	2,368,000	614,500
Unconsolidated Joint Ventures
Financial information
Current assets	1,407,000				1,200,700				1,407,000	1,200,700
Non-current assets	499,400				527,300				499,400	527,300
TOTAL ASSETS	1,906,400				1,728,000				1,906,400	1,728,000
Current liabilities	977,300				936,700				977,300	936,700
Non-current liabilities	146,200				87,000				146,200	87,000
TOTAL LIABILITIES	1,123,500				1,023,700				1,123,500	1,023,700
TOTAL STOCKHOLDERS' EQUITY	782,900				704,300				782,900	704,300
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	1,906,400				1,728,000				1,906,400	1,728,000
AECOM's investment in joint ventures	$ 330,500				$ 321,600				330,500	321,600
Joint ventures summarized financial information
Revenue									4,871,800	4,754,600
Cost of revenue									4,618,300	4,476,800
Gross profit									253,500	277,800
Net income									233,900	231,200
Summary of AECOM's equity in earnings of unconsolidated joint ventures:
Pass-through joint ventures									21,900	26,200	10,200
Other joint ventures									82,100	80,000	47,700
Total									$ 104,000	$ 106,200	57,900
Consolidated joint venture during the year ended 09/30/2014
Financial information
TOTAL ASSETS											207,800
TOTAL LIABILITIES											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

Pension Benefit Obligations - Defined Benefits (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Amounts recognized in the consolidated balance sheets:
Pension benefit obligations	$ (694,073)	$ (565,254)
United States Pension Plan of US Entity, Defined Benefit
Change in benefit obligation:
Benefit obligation at beginning of year	718,200	217,000	$ 180,300
Service costs	4,300	6,800
Participant contributions	100	400	400
Interest cost	22,000	28,200	7,800
Benefits and expenses paid	(37,400)	(33,900)	(12,800)
Actuarial (gain) loss	52,300	(41,000)	23,200
Plan settlements	(32,900)	(20,100)
Plan amendments	200
Plan curtailments	(6,800)
Net transfer in/(out)/acquisitions		560,800	18,100
Benefit obligation at end of year	720,000	718,200	217,000
Change in plan assets
Fair value of plan assets at beginning of year	459,000	139,700	119,800
Actual return on plan assets	49,600	(2,800)	14,200
Employer contributions	18,500	42,100	4,900
Participant contributions	100	400	400
Benefits and expenses paid	(37,400)	(33,900)	(12,800)
Plan settlements	(32,900)	(20,100)
Net transfer in/(out)/acquisitions		333,600	13,200
Fair value of plan assets at end of year	456,900	459,000	139,700
Reconciliation of funded status:
Funded status at end of year	(263,100)	(259,200)	(77,300)
Net amount recognized at end of year	(263,100)	(259,200)	(77,300)
Amounts recognized in the consolidated balance sheets:
Other non-current assets	2,000	1,600
Accrued expenses and other current liabilities	(9,300)	(10,600)	(1,700)
Pension benefit obligations	(255,800)	(250,200)	(75,600)
Net amount recognized in the balance sheet	(263,100)	(259,200)	(77,300)
Reconciliation of amounts in consolidated statements of stockholders' equity:
Prior service credit (cost)	(200)
Net (loss)	(129,600)	(99,300)	(113,000)
Total recognized in accumulated other comprehensive (loss)	(129,800)	(99,300)	(113,000)
Foreign Pension Plan, Defined Benefit
Change in benefit obligation:
Benefit obligation at beginning of year	1,239,200	676,600	622,100
Service costs	1,000	1,100	700
Participant contributions	500	500	200
Interest cost	39,200	47,100	27,900
Benefits and expenses paid	(41,900)	(41,000)	(23,300)
Actuarial (gain) loss	377,100	10,600	62,300
Plan settlements	(700)	(2,500)	(2,000)
Net transfer in/(out)/acquisitions		618,600
Foreign currency translation (gain) loss	(208,200)	(71,800)	(11,300)
Benefit obligation at end of year	1,406,200	1,239,200	676,600
Change in plan assets
Fair value of plan assets at beginning of year	925,800	532,600	489,900
Actual return on plan assets	215,900	49,900	60,400
Employer contributions	20,200	24,400	16,400
Participant contributions	500	500	200
Benefits and expenses paid	(41,900)	(41,000)	(23,300)
Plan settlements	(700)	(2,500)	(2,000)
Net transfer in/(out)/acquisitions		415,500
Foreign currency translation (loss) gain	(146,600)	(53,600)	(9,000)
Fair value of plan assets at end of year	973,200	925,800	532,600
Reconciliation of funded status:
Funded status at end of year	(433,000)	(313,400)	(144,000)
Net amount recognized at end of year	(433,000)	(313,400)	(144,000)
Amounts recognized in the consolidated balance sheets:
Other non-current assets	5,300	1,700	1,100
Pension benefit obligations	(438,300)	(315,100)	(145,100)
Net amount recognized in the balance sheet	(433,000)	(313,400)	(144,000)
Reconciliation of amounts in consolidated statements of stockholders' equity:
Prior service credit (cost)	4,400	5,300	5,800
Net (loss)	(343,300)	(183,600)	(190,100)
Total recognized in accumulated other comprehensive (loss)	$ (338,900)	$ (178,300)	$ (184,300)

Pension Benefit Obligations - Pension Plan (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
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	$ 164,911	$ (12,953)	$ 24,161
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	26,200	6,900	7,600
United States Pension Plan of US Entity, Defined Benefit
Components of net periodic (benefit) cost:
Service costs	4,300	6,800
Interest cost on projected benefit obligation	22,000	28,200	7,800
Expected return on plan assets	(30,800)	(29,400)	(8,600)
Amortization of net loss	4,000	4,300	4,000
Curtailment gain recognized	(6,800)
Settlement (gain) loss recognized	(900)	600
Net periodic (benefit) cost	(8,200)	10,500	3,200
Amounts included in accumulated other comprehensive loss that are expected to be recognized as components of net periodic benefit cost during the next fiscal year
Amortization of net actuarial losses	(4,300)
Total	(4,300)
Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation	694,800	692,500	217,000
Accumulated benefit obligation	694,800	686,500	217,000
Fair values of plan assets	453,200	$ 455,600	$ 139,700
Expected employer contributions in next fiscal year	9,800
Minimum contribution for one of the plans	400
Expected future benefit payments
2017	40,600
2018	41,300
2019	40,900
2020	41,900
2021	42,000
2022-2026	207,500
Total	$ 414,200
Weighted-average assumptions to determine benefit obligation:
Discount rate (as a percent)	3.41%	4.10%	4.00%
Salary increase rate (as a percent)		3.81%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate (as a percent)	4.10%	3.88%	4.40%
Salary increase rate (as a percent)		4.50%
Expected long-term rate of return on plan assets (as a percent)	6.72%	6.73%	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)	42.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	42.00%	37.00%
United States Pension Plan of US Entity, Defined Benefit \| Debt Securities
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	48.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	49.00%	59.00%
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)	9.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	8.00%	3.00%
Foreign Pension Plan, Defined Benefit
Components of net periodic (benefit) cost:
Service costs	$ 1,000	$ 1,100	$ 700
Interest cost on projected benefit obligation	39,200	47,100	27,900
Expected return on plan assets	(48,000)	(49,400)	(26,100)
Amortization of prior service credits	(200)	(200)	(200)
Amortization of net loss	5,400	5,900	4,900
Settlement (gain) loss recognized	100	700	400
Net periodic (benefit) cost	(2,500)	5,200	7,600
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	(13,400)
Total	(13,200)
Additional year-end information for pension plans with accumulated benefit obligations in excess of plan assets
Projected benefit obligation	1,220,300	1,226,200	658,500
Accumulated benefit obligation	1,215,700	1,222,000	656,300
Fair values of plan assets	782,100	$ 911,200	$ 513,400
Expected employer contributions in next fiscal year	24,000
Expected future benefit payments
2017	38,900
2018	39,300
2019	42,100
2020	42,100
2021	44,200
2022-2026	240,200
Total	$ 446,800
Weighted-average assumptions to determine benefit obligation:
Discount rate (as a percent)	2.35%	3.80%	3.94%
Salary increase rate (as a percent)	2.61%	2.51%	2.38%
Weighted-average assumptions to determine net periodic benefit cost:
Discount rate (as a percent)	3.80%	3.92%	4.44%
Salary increase rate (as a percent)	2.65%	2.65%	2.58%
Expected long-term rate of return on plan assets (as a percent)	5.74%	6.00%	5.40%
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)	28.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	28.00%	27.00%
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)	34.00%	30.00%
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)	7.00%	4.00%
Foreign Pension Plan, Defined Benefit \| Property and Other
Target Allocations by Asset Category
Target Allocations by Asset Category (as a percent)	32.00%
Percentage of Plan Assets by Asset Category
Plan Assets by Asset Category (as a percent)	31.00%	39.00%

Pension Benefit Obligations - Level 3 (Details) $ in Millions	12 Months Ended
	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)	Sep. 30, 2016 USD ($) plan
Pension Plan, Defined Benefit
Post-retirement plan
Fair values of plan assets	$ 1,384.8	$ 1,384.8	$ 1,430.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	1,384.8
Fair value of plan assets at end of year	1,430.1	1,384.8
Pension Plan, Defined Benefit \| Cash and Cash Equivalents
Post-retirement plan
Fair values of plan assets	44.4	44.4	70.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	44.4
Fair value of plan assets at end of year	70.6	44.4
Pension Plan, Defined Benefit \| Global equity securities
Post-retirement plan
Fair values of plan assets	52.8	52.8	49.4
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	52.8
Fair value of plan assets at end of year	49.4	52.8
Pension Plan, Defined Benefit \| Domestic equity securities
Post-retirement plan
Fair values of plan assets	60.0	60.0	57.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	60.0
Fair value of plan assets at end of year	57.1	60.0
Pension Plan, Defined Benefit \| Diversified Funds
Post-retirement plan
Fair values of plan assets	287.4	287.4	223.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	287.4
Fair value of plan assets at end of year	223.1	287.4
Pension Plan, Defined Benefit \| Equity Funds
Post-retirement plan
Fair values of plan assets	309.6	309.6	362.0
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	309.6
Fair value of plan assets at end of year	362.0	309.6
Pension Plan, Defined Benefit \| Fixed Income Funds
Post-retirement plan
Fair values of plan assets	542.5	542.5	548.5
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	542.5
Fair value of plan assets at end of year	548.5	542.5
Pension Plan, Defined Benefit \| Hedge Funds
Post-retirement plan
Fair values of plan assets	53.0	53.0	62.5
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	53.0
Fair value of plan assets at end of year	62.5	53.0
Pension Plan, Defined Benefit \| Assets Held by Insurance Company
Post-retirement plan
Fair values of plan assets	35.1	35.1	32.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	35.1
Fair value of plan assets at end of year	32.3	35.1
Pension Plan, Defined Benefit \| Other
Post-retirement plan
Fair values of plan assets	24.6		24.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	24.6
Pension Plan, Defined Benefit \| Level 1
Post-retirement plan
Fair values of plan assets	11.0	11.0	23.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	11.0
Fair value of plan assets at end of year	23.1	11.0
Pension Plan, Defined Benefit \| Level 1 \| Cash and Cash Equivalents
Post-retirement plan
Fair values of plan assets	11.0	11.0	14.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	11.0
Fair value of plan assets at end of year	14.3	11.0
Pension Plan, Defined Benefit \| Level 1 \| Equity Funds
Post-retirement plan
Fair values of plan assets	5.1		5.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	5.1
Pension Plan, Defined Benefit \| Level 1 \| Fixed Income Funds
Post-retirement plan
Fair values of plan assets	3.7		3.7
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	3.7
Pension Plan, Defined Benefit \| Level 2
Post-retirement plan
Fair values of plan assets	1,360.2	1,360.2	1,392.9
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	1,360.2
Fair value of plan assets at end of year	1,392.9	1,360.2
Pension Plan, Defined Benefit \| Level 2 \| Cash and Cash Equivalents
Post-retirement plan
Fair values of plan assets	33.4	33.4	56.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	33.4
Fair value of plan assets at end of year	56.3	33.4
Pension Plan, Defined Benefit \| Level 2 \| Global equity securities
Post-retirement plan
Fair values of plan assets	52.8	52.8	49.4
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	52.8
Fair value of plan assets at end of year	49.4	52.8
Pension Plan, Defined Benefit \| Level 2 \| Domestic equity securities
Post-retirement plan
Fair values of plan assets	60.0	60.0	57.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	60.0
Fair value of plan assets at end of year	57.1	60.0
Pension Plan, Defined Benefit \| Level 2 \| Diversified Funds
Post-retirement plan
Fair values of plan assets	287.4	287.4	223.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	287.4
Fair value of plan assets at end of year	223.1	287.4
Pension Plan, Defined Benefit \| Level 2 \| Equity Funds
Post-retirement plan
Fair values of plan assets	309.6	309.6	356.9
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	309.6
Fair value of plan assets at end of year	356.9	309.6
Pension Plan, Defined Benefit \| Level 2 \| Fixed Income Funds
Post-retirement plan
Fair values of plan assets	542.5	542.5	544.8
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	542.5
Fair value of plan assets at end of year	544.8	542.5
Pension Plan, Defined Benefit \| Level 2 \| Hedge Funds
Post-retirement plan
Fair values of plan assets	39.4	39.4	48.4
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	39.4
Fair value of plan assets at end of year	48.4	39.4
Pension Plan, Defined Benefit \| Level 2 \| Assets Held by Insurance Company
Post-retirement plan
Fair values of plan assets	35.1	35.1	32.3
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	35.1
Fair value of plan assets at end of year	32.3	35.1
Pension Plan, Defined Benefit \| Level 2 \| Other
Post-retirement plan
Fair values of plan assets	24.6		24.6
Changes in the fair value of Level 3 assets
Fair value of plan assets at end of year	24.6
Pension Plan, Defined Benefit \| Level 3
Post-retirement plan
Fair values of plan assets	13.6	13.6	14.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	13.6
Fair value of plan assets at end of year	14.1	13.6
Pension Plan, Defined Benefit \| Level 3 \| Hedge Funds
Post-retirement plan
Fair values of plan assets	13.6	13.7	$ 14.1
Changes in the fair value of Level 3 assets
Fair value of plan assets at beginning of year	13.6	13.7
Actual return on plan assets, relating to assets still held at reporting date	0.5	(0.1)
Fair value of plan assets at end of year	14.1	13.6
Multiemployer Pension Plans
Multiemployer Pension Plans
Number of minimum construction-industry pension plans participated \| plan			200
Aggregate contributions to plans	$ 49.5	$ 54.5

Debt - Agreements (Details) $ in Thousands				12 Months Ended
Debt - Agreements (Details) $ in Thousands	Sep. 29, 2016 USD ($)	Sep. 28, 2016	Oct. 17, 2014 USD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2015 USD ($)
Debt
Total debt				$ 4,125,300	$ 4,606,900
Less: Current portion of debt and short-term borrowings				(366,300)	(160,400)
Long-term debt, less current portion				3,758,966	4,446,527
Scheduled maturities of debt:
2017				366,300
2018				126,600
2019				117,400
2020				111,800
2021				1,455,200
Thereafter				1,948,000
Total debt				$ 4,125,300	4,606,900
Line of Credit
Debt agreements
Maximum increase in borrowing capacity			$ 500,000
Maximum consolidated leverage ratio	4.75	5.00
Actual consolidated leverage ratio				4.3
Outstanding letters of credit				$ 92,300	92,500
Remaining borrowing capacity under the credit facility				888,400	947,600
Secured Debt
Debt
Total debt				1,954,900	2,414,300
Scheduled maturities of debt:
Total debt				1,954,900	2,414,300
Revolving Credit Facility
Debt agreements
Borrowing capacity			1,050,000
Letter of Credit
Debt agreements
Borrowing capacity	$ 500,000
URS Corporation
Debt agreements
Senior notes assumed in acquisition as part of consideration			1,000,000
Notes
Debt
Total debt				1,600,000	1,600,000
Scheduled maturities of debt:
Total debt				1,600,000	1,600,000
Other Debt
Debt
Total debt				142,700	163,200
Scheduled maturities of debt:
Total debt				142,700	163,200
Debt agreements
Outstanding letters of credit				382,200	344,000
Senior Notes \| URS Corporation
Debt
Total debt				427,700	429,400
Scheduled maturities of debt:
Total debt				$ 427,700	$ 429,400
Term Loan A \| Secured Debt
Debt agreements
Borrowing capacity	$ 185,000		1,925,000
Term Loan B \| Secured Debt
Debt agreements
Borrowing capacity			$ 760,000

Debt - Redemption (Details) - USD ($)				12 Months Ended
Debt - Redemption (Details) - USD ($)	Oct. 24, 2014	Oct. 17, 2014	Oct. 06, 2014	Sep. 30, 2016	Sep. 30, 2015
Debt
Total debt				$ 4,125,300,000	$ 4,606,900,000
Average effective interest rate on total borrowings, including the effects of swaps (as a percent)				4.40%	4.20%
Other Debt
Debt
Total debt				$ 142,700,000	$ 163,200,000
Outstanding letters of credit				382,200,000	344,000,000
Unsecured Credit Facilities
Debt
Remaining borrowing capacity under the credit facility				546,200,000
Notes
Debt
Total debt				1,600,000,000	1,600,000,000
The 2022 Notes
Debt
Principal amount			$ 800,000,000
Interest rate (as a percent)			5.75%
Fair value of debt instrument				838,000,000
The 2022 Notes \| Redemption period one
Debt
Redemption period, end date			Oct. 15, 2017
Percentage of principal amount that can be redeemed			105.75%
Percentage price of original principal amount of note, excluding required premium, at which note can be redeemed			100.00%
The 2024 Notes
Debt
Principal amount			$ 800,000,000
Interest rate (as a percent)			5.875%
Fair value of debt instrument				850,000,000
The 2024 Notes \| Redemption period two
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%
The 2024 Notes \| Redemption period three
Debt
Redemption period, end date			Jul. 15, 2024
Percentage of principal amount that can be redeemed			100.00%
Senior Notes \| URS Corporation
Debt
Redemption price percentage	101.00%	101.00%
Total debt				427,700,000	$ 429,400,000
Amount of notes purchased	$ 572,300,000
Senior Notes 3.85% due 2017
Debt
Interest rate (as a percent)		3.85%
Senior Notes 3.85% due 2017 \| URS Corporation
Debt
Fair value of long term debt	180,100,000
Total debt				180,100,000
Senior Notes 5.00% due 2022
Debt
Interest rate (as a percent)		5.00%
Senior Notes 5.00% due 2022 \| URS Corporation
Debt
Fair value of long term debt	$ 243,600,000
Total debt				$ 247,600,000
Maximum \| The 2022 Notes \| Redemption period one
Debt
Percentage of principal amount that can be redeemed			35.00%

Derivative Financial Instruments and Fair Value Measurements (Details) $ in Millions, $ in Millions	12 Months Ended
	Sep. 30, 2016 USD ($) item	Sep. 30, 2015 AUD ($) item	Sep. 30, 2016 AUD ($)	Sep. 30, 2016 USD ($)	Sep. 30, 2015 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	$ 39.0
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	$ 300.0
Fixed Rate (as a percent)		1.54%	1.54%	1.54%	1.54%
Designated as Hedging Instrument \| Cash Flow Hedging \| AUD \| Foreign currency forward contracts
Derivative financial instruments
Notional principal of derivative exchange contracts		$ 98.1	$ 58.6	$ 43.4	$ 74.1

Leases (Details) - USD ($) $ in Millions	12 Months Ended
Leases (Details) - USD ($) $ in Millions	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Amounts payable under non-cancelable operating lease commitments
2017	$ 279.4
2018	232.4
2019	195.0
2020	161.5
2021	131.9
Thereafter	464.1
Total	1,464.3
Leases, additional disclosures
Rent expense for all leases	$ 383.7	$ 395.9	$ 210.4

Share-Based Payments - Incentive Plans (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Stock Incentive Plans
Compensation expense related to employer contributions under defined contribution plans, including the DCP	$ 26.8	$ 13.3	$ 14.4
Employee Stock Option
Stock Incentive Plans
Securities available for future issuance (in shares)	10,900,000
Expiration term of unexercised options	7 years
Number of Options
Balance at the beginning of the period (in shares)	1,300,000	1,600,000	1,600,000
Granted (in shares)			600,000
Exercised (in shares)	(400,000)	(300,000)	(500,000)
Cancelled (in shares)			(100,000)
Balance at the end of the period (in shares)	900,000	1,300,000	1,600,000
Exercisable at the end of the period (in shares)	300,000	700,000	900,000
Stock options, Weighted Average Exercise Price
Balance at the beginning of the period (in dollars per share)	$ 28.26	$ 27.69	$ 24.73
Granted (in dollars per share)			31.62
Exercised (in dollars per share)	23.96	24.98	23.64
Cancelled (in dollars per share)			26.87
Balance at the end of the period (in dollars per share)	30.36	28.26	27.69
Exercisable at the end of the period (in dollars per share)	$ 26.99	$ 25.04	$ 25.16

Share-Based Payments - Exercisable Options (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Compensation expense
Recognized compensation expense	$ 73,400	$ 112,200	$ 34,400
Unrecognized compensation expense	$ 91,800	115,500
Vesting period	3 years
Excess tax benefit from share-based payment		3,642	748
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)	900,000
Weighted Average Remaining Contractual Life	5 years 7 months 24 days
Weighted Average Exercise Price (in dollars per share)	$ 30.36
Aggregate Intrinsic Value (in millions)	$ 600
Options Exercisable
Number Exercisable at the end of the period (in shares)	300,000
Weighted Average Remaining Contractual Life	10 months 10 days
Weighted Average Exercise Price (in dollars per share)	$ 26.99
Stock Incentive Plans, additional disclosures
Remaining contractual life of options outstanding, low end of range	9 months 4 days
Remaining contractual life of options outstanding, high end of range	6 years 8 months 19 days
Aggregate intrinsic value of stock options exercised	$ 600	$ 2,100	4,300
Compensation expense
Number of stock options granted during the period	0	0
Excess tax benefit from share-based payment	$ 0	$ 3,600	$ 700
Performance Earnings Program
Compensation expense
Weighted average grant-date fair value of stock options granted (in dollars per share)	$ 29.91	$ 32.32	$ 29.32
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)	$ 29.82	31.05	$ 29.60
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 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)	200,000
Weighted Average Remaining Contractual Life	9 months 4 days
Weighted Average Exercise Price (in dollars per share)	$ 26.21
Aggregate Intrinsic Value (in millions)	$ 500
Options Exercisable
Number Exercisable at the end of the period (in shares)	200,000
Weighted Average Remaining Contractual Life	9 months 4 days
Weighted Average Exercise Price (in dollars per share)	$ 26.21
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	6 years 8 months 19 days
Weighted Average Exercise Price (in dollars per share)	$ 31.27
Aggregate Intrinsic Value (in millions)	$ 100
Options Exercisable
Number Exercisable at the end of the period (in shares)	100,000
Weighted Average Remaining Contractual Life	1 year 18 days
Weighted Average Exercise Price (in dollars per share)	$ 28.52

Income Taxes - Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Income (loss) from domestic operations before income tax expense									$ 51,600	$ (214,600)	$ 138,200
Income from foreign operations before income tax expense									74,000	63,100	176,600
Current:
Federal									33,700	(67,100)	5,300
State									12,400	2,600	3,300
Foreign									26,100	37,200	46,300
Total current income tax (benefit) expense									72,200	(27,300)	54,900
Deferred:
Federal									(63,400)	(44,200)	27,700
State									(5,400)	1,200	5,600
Foreign									(41,300)	(10,000)	(6,200)
Total deferred income tax (benefit) expense									(110,122)	(53,034)	27,155
Total income tax (benefit) expense	$ (14,300)	$ (35,100)	$ 12,200	$ (700)	$ 16,100	$ (8,500)	$ (75,800)	$ (12,100)	(37,917)	(80,237)	82,024
Major elements contributing to the difference between the U.S. federal statutory rate of 35.0% and the effective tax rate
Tax at federal statutory rate									43,900	(53,000)	110,200
State income tax, net of federal benefit									5,600	(2,300)	5,000
Valuation allowance									(54,800)	30,000	6,300
Exclusion of tax on non-controlling interests									(24,700)	(29,300)
Income tax credits and incentives									(24,600)	(21,200)	(18,800)
Foreign tax rate differential									(19,700)	(24,800)	(38,800)
Tax exempt income									(17,600)	(13,200)	(1,900)
Change in uncertain tax positions									(5,000)	6,600	(4,500)
Change in tax rates									34,600
Foreign residual income									17,800	20,100	16,900
Nondeductible costs									6,100	2,800	2,800
Nondeductible transaction costs										2,800	2,800
Other items, net									500	1,200	2,000
Total income tax (benefit) expense	$ (14,300)	$ (35,100)	$ 12,200	$ (700)	$ 16,100	$ (8,500)	$ (75,800)	$ (12,100)	$ (37,917)	$ (80,237)	$ 82,024
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)									4.50%	1.50%	1.60%
Valuation allowance (as a percent)									(43.60%)	(19.80%)	2.00%
Exclusion of tax on non-controlling interests (as a percent)									(19.70%)	19.30%
Income tax credits and incentives (as a percent)									(19.60%)	14.00%	(6.00%)
Foreign tax rate differential (as a percent)									(15.70%)	16.40%	(12.30%)
Tax exempt income (as a percent)									(14.00%)	8.70%	(0.60%)
Change in uncertain tax positions (as a percent)									(4.00%)	(4.30%)	(1.40%)
Change in tax rates (as a percent)									27.60%
Foreign residual income (as a percent)									14.20%	(13.30%)	5.40%
Nondeductible costs (as a percent)									4.80%	(1.80%)	0.90%
Nondeductible transaction costs (as a percent)										(1.80%)	0.90%
Other items, net (as a percent)									0.30%	(0.90%)	0.60%
Total income tax expense (as a percent)									(30.20%)	53.00%	26.10%
Tax benefit recognized related to previously expired and subsequently extended U.S. tax incentives and credits									$ 10,100	$ 19,400

Income Taxes - Additional Disclosures (Details) - USD ($) $ in Millions	1 Months Ended	3 Months Ended	12 Months Ended
	Oct. 31, 2014	Jun. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Deferred tax assets:
Compensation and benefit accruals not currently deductible			$ 150.5	$ 166.7
Net operating loss carryforwards			378.0	195.9
Self insurance reserves			24.7	46.8
Research and experimentation and other tax credits			125.3	43.0
Pension liability			180.9	165.6
Accrued liabilities			221.0	267.3
Other			4.3	11.4
Total deferred tax assets			1,084.7	896.7
Deferred tax liabilities:
Unearned revenue			(212.6)	(101.9)
Depreciation and amortization			(113.0)	(76.5)
Acquired intangible assets			(155.5)	(219.2)
Investment in subsidiaries			(261.4)	(239.2)
Total deferred tax liabilities			(742.5)	(636.8)
Valuation allowance			(183.8)	(239.4)
Net deferred tax assets			158.4	20.5
Potential increase to equity for deferred tax assets related to equity compensation			3.8
Income Taxes, additional disclosures
Net deferred tax asset likely to be realized and for which no additional valuation allowance has been provided			900.9
Change in valuation allowance			(55.6)
Foreign net operating loss carryforwards			10.7
Tax-deductible goodwill			210.8	261.2
Gross book-tax differences from non-U.S. subsidiaries			1,600.0
Deferred tax liability of foreign subsidiaries			113.2
Liability for unrecognized tax benefits, including potential interest and penalties, net of related tax benefit			96.8	107.6
Unrecognized tax benefits that would be included in the effective tax rate if recognized				71.6
Reconciliation of the beginning and ending amount of gross unrecognized tax benefits
Balance at the beginning of the year	$ 47.5		95.2	47.5
Gross increase due to acquisitions				49.4
Gross increase in current period's tax positions			7.6	6.0
Gross increase in prior years' tax positions			5.2	6.4
Gross decrease in prior years' tax positions			(16.6)	(0.2)
Decrease due to settlement with tax authorities			(3.2)	(2.0)
Decrease due to lapse of statute of limitations			(1.8)	(4.6)
Gross change due to foreign exchange fluctuations			1.5	(7.3)
Balance at the end of the year			87.9	95.2
Accrued interest, excluding any related income tax benefits			12.5	13.9
Accrued penalties, excluding any related income tax benefits			2.6	$ 3.5
United Kingdom and Australia
Income Taxes, additional disclosures
Change in valuation allowance			(36.2)
United Kingdom
Income Taxes, additional disclosures
Change in valuation allowance			(23.3)
Decrease in valuation allowance due to change in tax rate			(27.2)
Australia
Income Taxes, additional disclosures
Change in valuation allowance		$ (12.9)
URS Corporation \| United Kingdom
Income Taxes, additional disclosures
Change in valuation allowance	92.8
URS Corporation \| Australia
Income Taxes, additional disclosures
Change in valuation allowance	2.9
URS Corporation \| Canada
Income Taxes, additional disclosures
Change in valuation allowance	22.5
URS Corporation \| United States
Income Taxes, additional disclosures
Change in valuation allowance	$ 9.3
California Franchise Tax Board \| Enterprise Zone Tax Credits
Income Taxes, additional disclosures
Unused federal and state tax credits			6.2
Federal
Income Taxes, additional disclosures
Net operating loss carryforwards			503.8
Federal \| Research and development
Income Taxes, additional disclosures
Unused federal and state tax credits			67.4
State
Income Taxes, additional disclosures
Net operating loss carryforwards			960.1
State \| Research and development
Income Taxes, additional disclosures
Unused federal and state tax credits			19.2
Foreign
Income Taxes, additional disclosures
Net operating loss carryforwards			$ 789.6

Earnings Per Share (Details) - shares shares in Thousands	3 Months Ended								12 Months Ended
Earnings Per Share (Details) - shares shares in Thousands	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
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)	156,300	154,900	154,300	153,600	153,800	151,700	151,100	141,900	154,772	149,605	97,226
Potential common shares (in shares)									1,300		1,500
Denominator for diluted earnings per share (in shares)	157,900	156,200	155,400	153,600	155,200	151,700	152,800	141,900	156,073	149,605	98,657

Other Financial Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Accrued expenses
Accrued salaries and benefits	$ 964,900	$ 852,200
Accrued contract costs	1,009,800	993,100
Other accrued expenses	410,100	322,500
Total accrued expenses	2,384,815	$ 2,167,771
Accrued contract costs related to professional liability accruals	611,000
Revenue related to recovery of pension related entitlement	50,000
Noncurrent asset related to recovery of pension related entitlement	$ 50,000

Reclassifications out of Accumulated Other Comprehensive Loss (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Accumulated balances
Balance at the beginning of the period	$ (635,100)	$ (356,600)	$ (261,300)
Other comprehensive (loss) income before reclassification	(233,900)	(289,800)	(103,100)
Amounts reclassified from accumulated other comprehensive loss, actuarial (gains) losses, net of tax	6,600	7,200	6,100
Amounts reclassified from accumulated other comprehensive loss, cash flow hedge (gains) losses, net of tax	4,800	4,100	1,700
Balance at the end of the period	(857,582)	(635,100)	(356,600)
Actuarial losses/Pension Related Adjustments
Accumulated balances
Balance at the beginning of the period	(204,000)	(217,000)	(192,800)
Other comprehensive (loss) income before reclassification	(171,500)	5,800	(30,300)
Amounts reclassified from accumulated other comprehensive loss, actuarial (gains) losses, net of tax	6,600	7,200	6,100
Balance at the end of the period	(368,900)	(204,000)	(217,000)
Foreign Currency Translation Adjustments
Accumulated balances
Balance at the beginning of the period	(420,100)	(137,800)	(66,400)
Other comprehensive (loss) income before reclassification	(63,600)	(282,300)	(71,400)
Balance at the end of the period	(483,700)	(420,100)	(137,800)
Cash flow hedges/Loss on Derivative Instruments
Accumulated balances
Balance at the beginning of the period	(11,000)	(1,800)	(2,100)
Other comprehensive (loss) income before reclassification	1,200	(13,300)	(1,400)
Amounts reclassified from accumulated other comprehensive loss, cash flow hedge (gains) losses, net of tax	4,800	4,100	1,700
Balance at the end of the period	$ (5,000)	$ (11,000)	$ (1,800)

- 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

Commitments and Contingencies (Details) $ in Millions, $ in Millions			1 Months Ended	12 Months Ended
	May 31, 2016 USD ($)	Jul. 10, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2016 USD ($) item	Sep. 30, 2006 AUD ($)
Standby Letters of Credit
Commitments and Contingencies
Contingency liability of general and professional liability insurance programs and for payment and performance guarantees				$ 474.5
Surety Bond
Commitments and Contingencies
Surety bonds issued				3,300.0
DOE Deactivation Demolition And Removal Project \| URS Corporation \| Washington Group International
Commitments and Contingencies
Projects costs, minimum				146.0
DOE Deactivation Demolition And Removal Project \| Department of Energy
Commitments and Contingencies
Projects costs, minimum				106.0
DOE Deactivation Demolition And Removal Project \| Department of Energy \| URS Corporation \| Washington Group International
Commitments and Contingencies
Projects costs, minimum				106.0
Projects costs, maximum				$ 146.0
Amount recovery (including additional Fees)			$ 103.0
Minimum cost to complete the project and promised amenities			$ 100.0
AECOM Australia
Commitments and Contingencies
Damages claimed by applicants	$ 91.0
Proceeds from initial public offering (IPO)					$ 700
Bank loan					$ 1,400
Number of initial public offering investors \| item				770
Payments for legal settlements		$ 205.0

Reportable Segments and Geographic Information - Segments (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Sep. 30, 2015 USD ($)	Jun. 30, 2015 USD ($)	Mar. 31, 2015 USD ($)	Dec. 31, 2014 USD ($)	Sep. 30, 2016 USD ($) item	Sep. 30, 2015 USD ($)	Sep. 30, 2014 USD ($)
Summarized financial information concerning the Company's reportable segments
Number of reportable segments \| item									3
Revenue	$ 4,323,100	$ 4,408,800	$ 4,381,200	$ 4,297,700	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 17,410,825	$ 17,989,880	$ 8,356,783
Gross profit	147,200	171,300	183,400	140,900	170,600	126,600	103,200	134,800	642,824	535,188	403,176
Equity in earnings of joint ventures	21,200	18,500	39,100	25,200	29,900	27,700	24,700	23,900	104,032	106,245	57,924
General and administrative expenses	(28,200)	(28,700)	(29,500)	(28,700)	(25,500)	(24,400)	(29,800)	(34,300)	(115,088)	(113,975)	(80,908)
Acquisition and integration expenses	(71,200)	(50,700)	(50,700)	(41,000)	(79,800)	(88,500)	(91,600)	(138,500)	(213,642)	(398,440)	(27,310)
Loss on disposal activities			(1,600)	(41,000)					(42,589)
Operating income (loss)	69,000	$ 110,400	$ 140,700	$ 55,400	95,200	$ 41,400	$ 6,500	$ (14,100)	375,537	129,018	352,882
Segment assets	13,726,745				14,014,298				$ 13,726,745	$ 14,014,298	$ 6,123,400
Gross profit as a % of revenue									3.70%	3.00%	4.80%
Corporate
Summarized financial information concerning the Company's reportable segments
General and administrative expenses									$ (115,100)	$ (114,000)	$ (80,900)
Acquisition and integration expenses									(213,600)	(398,400)	(27,300)
Operating income (loss)									(328,700)	(512,400)	(108,200)
Segment assets	822,100				609,800				822,100	609,800	365,000
Design and Consulting Services
Summarized financial information concerning the Company's reportable segments
Revenue									7,655,800	7,962,900	5,443,100
Gross profit									382,500	299,300	330,300
Equity in earnings of joint ventures									8,900	6,600	35,500
Operating income (loss)									391,400	305,900	365,800
Segment assets	6,655,700				7,118,200				$ 6,655,700	$ 7,118,200	$ 4,064,500
Gross profit as a % of revenue									5.00%	3.80%	6.10%
Construction Services
Summarized financial information concerning the Company's reportable segments
Revenue									$ 6,501,300	$ 6,676,700	$ 2,004,300
Gross profit									31,100	42,800	29,300
Equity in earnings of joint ventures									18,200	23,000	6,000
Loss on disposal activities									(42,600)
Operating income (loss)									6,700	65,800	35,300
Segment assets	3,556,200				3,382,400				$ 3,556,200	$ 3,382,400	$ 1,256,400
Gross profit as a % of revenue									0.50%	0.60%	1.50%
Management Services
Summarized financial information concerning the Company's reportable segments
Revenue									$ 3,253,700	$ 3,350,300	$ 909,400
Gross profit									229,200	193,100	43,600
Equity in earnings of joint ventures									76,900	76,600	16,400
Operating income (loss)									306,100	269,700	60,000
Segment assets	$ 2,692,700				$ 2,903,900				$ 2,692,700	$ 2,903,900	$ 437,500
Gross profit as a % of revenue									7.00%	5.80%	4.80%

Reportable Segments and Geographic Information - Geographic (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Geographic Information
Revenue	$ 4,323,100	$ 4,408,800	$ 4,381,200	$ 4,297,700	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 17,410,825	$ 17,989,880	$ 8,356,783
Long-Lived Assets	7,554,500				7,768,200				7,554,500	7,768,200	2,571,200
United States
Geographic Information
Revenue									12,567,000	12,599,600	4,933,700
Long-Lived Assets	4,763,900				4,852,500				4,763,900	4,852,500	1,603,700
Asia Pacific
Geographic Information
Revenue									1,278,300	1,385,300	1,338,200
Long-Lived Assets	394,000				426,400				394,000	426,400	340,500
Canada
Geographic Information
Revenue									866,500	1,308,300	561,100
Long-Lived Assets	615,700				641,000				615,700	641,000	146,700
Europe
Geographic Information
Revenue									1,904,200	1,796,900	788,200
Long-Lived Assets	1,368,400				1,496,200				1,368,400	1,496,200	270,800
Other foreign countries
Geographic Information
Revenue									794,800	899,800	735,600
Long-Lived Assets	$ 412,500				$ 352,100				$ 412,500	$ 352,100	$ 209,500

Major Clients (Details) - Sales Revenue, Services, Net - Customer Concentration Risk	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
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)	23.00%	24.00%	15.00%
Agencies of U.S. Federal Government \| Management Services
Percentage of total revenue
Percentage of the Company's revenue (as a percent)	3.00%	2.00%	3.00%

Quarterly Financial Information-Unaudited (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Revenue	$ 4,323,100	$ 4,408,800	$ 4,381,200	$ 4,297,700	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 17,410,825	$ 17,989,880	$ 8,356,783
Cost of revenue	4,175,900	4,237,500	4,197,800	4,156,800	4,553,100	4,422,900	4,403,000	4,075,700	16,768,001	17,454,692	7,953,607
Gross profit	147,200	171,300	183,400	140,900	170,600	126,600	103,200	134,800	642,824	535,188	403,176
Equity in earnings of joint ventures	21,200	18,500	39,100	25,200	29,900	27,700	24,700	23,900	104,032	106,245	57,924
General and administrative expenses	(28,200)	(28,700)	(29,500)	(28,700)	(25,500)	(24,400)	(29,800)	(34,300)	(115,088)	(113,975)	(80,908)
Acquisition and integration expenses	(71,200)	(50,700)	(50,700)	(41,000)	(79,800)	(88,500)	(91,600)	(138,500)	(213,642)	(398,440)	(27,310)
Loss on disposal activities			(1,600)	(41,000)					(42,589)
Income from operations	69,000	110,400	140,700	55,400	95,200	41,400	6,500	(14,100)	375,537	129,018	352,882
Other income (expense)	2,900	1,500	800	3,000	7,400	10,100	(1,000)	2,600	8,180	19,139	2,748
Interest expense	(73,300)	(62,600)	(62,700)	(59,500)	(60,000)	(60,200)	(60,700)	(118,700)	(258,162)	(299,627)	(40,842)
Income (loss) before income tax (benefit) expense	(1,400)	49,300	78,800	(1,100)	42,600	(8,700)	(55,200)	(130,200)	125,555	(151,470)	314,788
Income tax (benefit) expense	(14,300)	(35,100)	12,200	(700)	16,100	(8,500)	(75,800)	(12,100)	(37,917)	(80,237)	82,024
Net income (loss)	12,900	84,400	66,600	(400)	26,500	(200)	20,600	(118,100)	163,472	(71,233)	232,764
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(5,700)	(17,000)	(24,700)	(20,000)	(25,400)	(17,000)	(20,300)	(20,900)	(67,363)	(83,612)	(2,910)
Net income (loss) attributable to AECOM	$ 7,200	$ 67,400	$ 41,900	$ (20,400)	$ 1,100	$ (17,200)	$ 300	$ (139,000)	$ 96,109	$ (154,845)	$ 229,854
Net (loss) income attributable to AECOM per share:
Basic (in dollars per share)	$ 0.05	$ 0.44	$ 0.27	$ (0.13)	$ 0.01	$ (0.11)		$ (0.98)	$ 0.62	$ (1.04)	$ 2.36
Diluted (in dollars per share)	$ 0.05	$ 0.43	$ 0.27	$ (0.13)	$ 0.01	$ (0.11)		$ (0.98)	$ 0.62	$ (1.04)	$ 2.33
Weighted average shares outstanding:
Basic (in shares)	156,300	154,900	154,300	153,600	153,800	151,700	151,100	141,900	154,772	149,605	97,226
Diluted (in shares)	157,900	156,200	155,400	153,600	155,200	151,700	152,800	141,900	156,073	149,605	98,657

Condensed Consolidating Financial Information - Debt (Details) - USD ($) $ in Millions	Oct. 06, 2014	Sep. 29, 2015
Ownership of directly and indirectly owned subsidiaries (as a percent)	100.00%
The new 2022 Notes
Principal amount	$ 800.0
Interest rate (as a percent)		5.75%
The new 2024 Notes
Principal amount	$ 800.0
Interest rate (as a percent)		5.875%

Condensed Consolidating Financial Information - Balance Sheets (Details) - USD ($) $ in Thousands	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014	Sep. 30, 2013
CURRENT ASSETS:
Total cash and cash equivalents	$ 692,145	$ 683,893	$ 574,188	$ 600,677
Accounts receivable-net	4,531,460	4,841,450
Prepaid expenses and other current assets	730,101	388,982
Income taxes receivable	47,065	81,161
Deferred tax assets-net		250,599
TOTAL CURRENT ASSETS	6,000,771	6,246,085
PROPERTY AND EQUIPMENT-NET	644,992	699,322
DEFERRED TAX ASSETS-NET	171,508
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	330,485	321,625
GOODWILL	5,823,843	5,820,692	1,937,300
INTANGIBLE ASSETS-NET	479,439	659,438
OTHER NON-CURRENT ASSETS	275,707	267,136
TOTAL ASSETS	13,726,745	14,014,298	6,123,400
CURRENT LIABILITIES:
Short-term debt	26,303	2,788
Accounts payable	1,910,915	1,853,993
Accrued expenses and other current liabilities	2,384,800	2,167,800
Accrued taxes payable	10,774
Billings in excess of costs on uncompleted contracts	631,928	653,877
Current portion of long-term debt	340,021	157,623
TOTAL CURRENT LIABILITIES	5,304,756	4,836,052
OTHER LONG-TERM LIABILITIES	1,097,400	870,700
DEFERRED TAX LIABILITY-NET	13,097	230,037
LONG-TERM DEBT	3,758,966	4,446,527
TOTAL LIABILITIES	10,174,256	10,383,355
TOTAL AECOM STOCKHOLDERS' EQUITY	3,366,921	3,407,748
Noncontrolling interests	185,568	223,195
TOTAL STOCKHOLDERS' EQUITY	3,552,489	3,630,943	2,272,480	2,074,094
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	13,726,745	14,014,298
Reportable Legal Entities \| Parent
CURRENT ASSETS:
Total cash and cash equivalents	1,800	1,300	33,400	4,400
Intercompany receivable	760,700	771,300
Prepaid expenses and other current assets	98,700	36,700
Income taxes receivable	28,700	68,700
Deferred tax assets-net		36,600
TOTAL CURRENT ASSETS	889,900	914,600
PROPERTY AND EQUIPMENT-NET	169,300	93,400
DEFERRED TAX ASSETS-NET	265,200	27,100
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES	6,031,700	6,739,400
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	700	800
OTHER NON-CURRENT ASSETS	65,200	88,700
TOTAL ASSETS	7,422,000	7,864,000
CURRENT LIABILITIES:
Short-term debt	3,100	2,300
Accounts payable	45,800	28,000
Accrued expenses and other current liabilities	201,200	229,500
Intercompany payable	114,100	119,900
Current portion of long-term debt	108,200	105,600
TOTAL CURRENT LIABILITIES	472,400	485,300
OTHER LONG-TERM LIABILITIES	115,700	63,600
LONG-TERM DEBT	3,468,000	3,914,000
TOTAL LIABILITIES	4,056,100	4,462,900
TOTAL AECOM STOCKHOLDERS' EQUITY	3,365,900	3,401,100
TOTAL STOCKHOLDERS' EQUITY	3,365,900	3,401,100
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	7,422,000	7,864,000
Reportable Legal Entities \| Guarantor Subsidiaries
CURRENT ASSETS:
Total cash and cash equivalents	183,700	162,500	85,800	80,200
Accounts receivable-net	2,034,000	2,165,500
Intercompany receivable	151,700	187,300
Prepaid expenses and other current assets	336,200	127,400
TOTAL CURRENT ASSETS	2,705,600	2,642,700
PROPERTY AND EQUIPMENT-NET	236,500	240,000
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES	1,408,400	1,343,700
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	48,600	73,400
GOODWILL	3,286,600	3,291,100
INTANGIBLE ASSETS-NET	334,000	459,400
OTHER NON-CURRENT ASSETS	71,400	26,800
TOTAL ASSETS	8,091,100	8,077,100
CURRENT LIABILITIES:
Short-term debt	7,300
Accounts payable	907,000	834,100
Accrued expenses and other current liabilities	1,137,100	1,001,600
Intercompany payable	857,900	960,300
Billings in excess of costs on uncompleted contracts	237,500	255,700
Deferred tax liability-net		62,900
Current portion of long-term debt	222,100	24,500
TOTAL CURRENT LIABILITIES	3,368,900	3,139,100
OTHER LONG-TERM LIABILITIES	349,300	299,500
DEFERRED TAX LIABILITY-NET	236,600	122,600
LONG-TERM DEBT	273,400	482,700
TOTAL LIABILITIES	4,228,200	4,043,900
TOTAL AECOM STOCKHOLDERS' EQUITY	3,862,900	4,033,200
TOTAL STOCKHOLDERS' EQUITY	3,862,900	4,033,200
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	8,091,100	8,077,100
Reportable Legal Entities \| Non-Guarantor Subsidiaries
CURRENT ASSETS:
Total cash and cash equivalents	506,600	520,100	$ 455,000	$ 516,100
Accounts receivable-net	2,497,500	2,675,900
Intercompany receivable	152,000	262,700
Prepaid expenses and other current assets	295,200	224,900
Income taxes receivable	18,400	12,500
Deferred tax assets-net		276,900
TOTAL CURRENT ASSETS	3,469,700	3,973,000
PROPERTY AND EQUIPMENT-NET	239,200	365,900
DEFERRED TAX ASSETS-NET	129,800	7,300
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES	58,400	67,400
INVESTMENTS IN UNCONSOLIDATED JOINT VENTURES	281,200	247,400
GOODWILL	2,537,200	2,529,600
INTANGIBLE ASSETS-NET	145,400	200,000
OTHER NON-CURRENT ASSETS	139,100	151,700
TOTAL ASSETS	7,000,000	7,542,300
CURRENT LIABILITIES:
Short-term debt	15,900	500
Accounts payable	958,100	991,900
Accrued expenses and other current liabilities	1,046,500	936,700
Accrued taxes payable	10,800
Intercompany payable	208,800	319,800
Billings in excess of costs on uncompleted contracts	394,400	398,200
Current portion of long-term debt	9,700	27,500
TOTAL CURRENT LIABILITIES	2,644,200	2,674,600
OTHER LONG-TERM LIABILITIES	632,400	507,600
DEFERRED TAX LIABILITY-NET		141,900
NOTE PAYABLE INTERCOMPANY-NON CURRENT	563,500	669,100
LONG-TERM DEBT	17,600	49,800
TOTAL LIABILITIES	3,857,700	4,043,000
TOTAL AECOM STOCKHOLDERS' EQUITY	2,956,700	3,276,100
Noncontrolling interests	185,600	223,200
TOTAL STOCKHOLDERS' EQUITY	3,142,300	3,499,300
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	7,000,000	7,542,300
Eliminations
CURRENT ASSETS:
Intercompany receivable	(1,064,400)	(1,221,300)
Deferred tax assets-net		(62,900)
TOTAL CURRENT ASSETS	(1,064,400)	(1,284,200)
DEFERRED TAX ASSETS-NET	(223,500)	(34,400)
INVESTMENTS IN CONSOLIDATED SUBSIDIARIES	(7,498,500)	(8,150,500)
TOTAL ASSETS	(8,786,400)	(9,469,100)
CURRENT LIABILITIES:
Intercompany payable	(1,180,800)	(1,400,000)
Deferred tax liability-net		(62,900)
TOTAL CURRENT LIABILITIES	(1,180,800)	(1,462,900)
DEFERRED TAX LIABILITY-NET	(223,500)	(34,400)
NOTE PAYABLE INTERCOMPANY-NON CURRENT	(563,500)	(669,100)
TOTAL LIABILITIES	(1,967,800)	(2,166,400)
TOTAL AECOM STOCKHOLDERS' EQUITY	(6,818,600)	(7,302,700)
TOTAL STOCKHOLDERS' EQUITY	(6,818,600)	(7,302,700)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ (8,786,400)	$ (9,469,100)

Condensed Consolidating Financial Information - Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Condensed Consolidating Statements of Operations
Revenue	$ 4,323,100	$ 4,408,800	$ 4,381,200	$ 4,297,700	$ 4,723,700	$ 4,549,500	$ 4,506,200	$ 4,210,500	$ 17,410,825	$ 17,989,880	$ 8,356,783
Cost of revenue	4,175,900	4,237,500	4,197,800	4,156,800	4,553,100	4,422,900	4,403,000	4,075,700	16,768,001	17,454,692	7,953,607
Gross profit	147,200	171,300	183,400	140,900	170,600	126,600	103,200	134,800	642,824	535,188	403,176
Equity in earnings of joint ventures	21,200	18,500	39,100	25,200	29,900	27,700	24,700	23,900	104,032	106,245	57,924
General and administrative expenses	(28,200)	(28,700)	(29,500)	(28,700)	(25,500)	(24,400)	(29,800)	(34,300)	(115,088)	(113,975)	(80,908)
Acquisition and integration expenses	(71,200)	(50,700)	(50,700)	(41,000)	(79,800)	(88,500)	(91,600)	(138,500)	(213,642)	(398,440)	(27,310)
Loss on disposal activities			(1,600)	(41,000)					(42,589)
Income from operations	69,000	110,400	140,700	55,400	95,200	41,400	6,500	(14,100)	375,537	129,018	352,882
Other income (expense)	2,900	1,500	800	3,000	7,400	10,100	(1,000)	2,600	8,180	19,139	2,748
Interest (expense) income	(73,300)	(62,600)	(62,700)	(59,500)	(60,000)	(60,200)	(60,700)	(118,700)	(258,162)	(299,627)	(40,842)
Income (loss) before income tax (benefit) expense	(1,400)	49,300	78,800	(1,100)	42,600	(8,700)	(55,200)	(130,200)	125,555	(151,470)	314,788
Income tax (benefit) expense	(14,300)	(35,100)	12,200	(700)	16,100	(8,500)	(75,800)	(12,100)	(37,917)	(80,237)	82,024
Net income (loss)	12,900	84,400	66,600	(400)	26,500	(200)	20,600	(118,100)	163,472	(71,233)	232,764
Noncontrolling interests in income of consolidated subsidiaries, net of tax	(5,700)	(17,000)	(24,700)	(20,000)	(25,400)	(17,000)	(20,300)	(20,900)	(67,363)	(83,612)	(2,910)
Net income (loss) attributable to AECOM	$ 7,200	$ 67,400	$ 41,900	$ (20,400)	$ 1,100	$ (17,200)	$ 300	$ (139,000)	96,109	(154,845)	229,854
Reportable Legal Entities \| Parent
Condensed Consolidating Statements of Operations
Equity in earnings from subsidiaries									437,400	321,300	346,700
General and administrative expenses									(114,000)	(112,200)	(80,900)
Acquisition and integration expenses									(213,600)	(346,900)	(27,300)
Income from operations									109,800	(137,800)	238,500
Other income (expense)									800	5,100	500
Interest (expense) income									(231,700)	(275,400)	(37,700)
Income (loss) before income tax (benefit) expense									(121,100)	(408,100)	201,300
Income tax (benefit) expense									(217,300)	(253,300)	(28,600)
Net income (loss)									96,200	(154,800)	229,900
Net income (loss) attributable to AECOM									96,200	(154,800)	229,900
Reportable Legal Entities \| Guarantor Subsidiaries
Condensed Consolidating Statements of Operations
Revenue									9,227,500	8,749,500	3,609,400
Cost of revenue									8,909,400	8,486,400	3,451,600
Gross profit									318,100	263,100	157,800
Equity in earnings from subsidiaries									43,800	(95,400)	40,900
Equity in earnings of joint ventures									27,300	20,000	15,000
General and administrative expenses									(1,100)	(1,800)
Acquisition and integration expenses										(51,500)
Income from operations									388,100	134,400	213,700
Other income (expense)									34,700	34,900	900
Interest (expense) income									(23,600)	(20,400)	(700)
Income (loss) before income tax (benefit) expense									399,200	148,900	213,900
Income tax (benefit) expense									114,300	66,700	34,300
Net income (loss)									284,900	82,200	179,600
Net income (loss) attributable to AECOM									284,900	82,200	179,600
Reportable Legal Entities \| Non-Guarantor Subsidiaries
Condensed Consolidating Statements of Operations
Revenue									8,265,300	9,463,600	4,781,900
Cost of revenue									7,940,600	9,191,500	4,536,500
Gross profit									324,700	272,100	245,400
Equity in earnings from subsidiaries									3,200	(1,400)
Equity in earnings of joint ventures									76,700	86,200	42,900
Loss on disposal activities									(42,600)
Income from operations									362,000	356,900	288,300
Other income (expense)									12,700	14,700	2,000
Interest (expense) income									(42,800)	(39,400)	(3,100)
Income (loss) before income tax (benefit) expense									331,900	332,200	287,200
Income tax (benefit) expense									27,800	61,000	69,500
Net income (loss)									304,100	271,200	217,700
Noncontrolling interests in income of consolidated subsidiaries, net of tax									(67,400)	(83,600)	(2,900)
Net income (loss) attributable to AECOM									236,700	187,600	214,800
Eliminations
Condensed Consolidating Statements of Operations
Revenue									(82,000)	(223,200)	(34,500)
Cost of revenue									(82,000)	(223,200)	(34,500)
Equity in earnings from subsidiaries									(484,400)	(224,500)	(387,600)
Income from operations									(484,400)	(224,500)	(387,600)
Other income (expense)									(40,000)	(35,600)	(700)
Interest (expense) income									40,000	35,600	700
Income (loss) before income tax (benefit) expense									(484,400)	(224,500)	(387,600)
Income tax (benefit) expense									37,300	45,300	6,800
Net income (loss)									(521,700)	(269,800)	(394,400)
Net income (loss) attributable to AECOM									$ (521,700)	$ (269,800)	$ (394,400)

Condensed Consolidating Financial Information - Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)	$ 12,900	$ 84,400	$ 66,600	$ (400)	$ 26,500	$ (200)	$ 20,600	$ (118,100)	$ 163,472	$ (71,233)	$ 232,764
Other comprehensive income (loss), net of tax:
Net unrealized gain (loss) on derivatives, net of tax									5,987	(9,196)	315
Foreign currency translation adjustments									(65,224)	(285,520)	(72,715)
Pension adjustments, net of tax									(164,911)	12,953	(24,161)
Other comprehensive loss, net of tax									(224,148)	(281,763)	(96,561)
Comprehensive (loss) income, net of tax									(60,676)	(352,996)	136,203
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax									(65,697)	(80,347)	(1,652)
Comprehensive (loss) income attributable to AECOM, net of tax									(126,373)	(433,343)	134,551
Reportable Legal Entities \| Parent
Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)									96,200	(154,800)	229,900
Other comprehensive income (loss), net of tax:
Net unrealized gain (loss) on derivatives, net of tax									2,600	(6,100)	300
Pension adjustments, net of tax									(3,300)	1,800	(9,900)
Other comprehensive loss, net of tax									(700)	(4,300)	(9,600)
Comprehensive (loss) income, net of tax									95,500	(159,100)	220,300
Comprehensive (loss) income attributable to AECOM, net of tax									95,500	(159,100)	220,300
Reportable Legal Entities \| Guarantor Subsidiaries
Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)									284,900	82,200	179,600
Other comprehensive income (loss), net of tax:
Pension adjustments, net of tax									(14,900)	6,400
Other comprehensive loss, net of tax									(14,900)	6,400
Comprehensive (loss) income, net of tax									270,000	88,600	179,600
Comprehensive (loss) income attributable to AECOM, net of tax									270,000	88,600	179,600
Reportable Legal Entities \| Non-Guarantor Subsidiaries
Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)									304,100	271,200	217,700
Other comprehensive income (loss), net of tax:
Net unrealized gain (loss) on derivatives, net of tax									3,400	(3,100)
Foreign currency translation adjustments									(65,300)	(285,600)	(72,700)
Pension adjustments, net of tax									(146,700)	4,800	(14,300)
Other comprehensive loss, net of tax									(208,600)	(283,900)	(87,000)
Comprehensive (loss) income, net of tax									95,500	(12,700)	130,700
Noncontrolling interests in comprehensive income of consolidated subsidiaries, net of tax									(65,700)	(80,300)	(1,600)
Comprehensive (loss) income attributable to AECOM, net of tax									29,800	(93,000)	129,100
Eliminations
Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)									(521,700)	(269,800)	(394,400)
Other comprehensive income (loss), net of tax:
Comprehensive (loss) income, net of tax									(521,700)	(269,800)	(394,400)
Comprehensive (loss) income attributable to AECOM, net of tax									$ (521,700)	$ (269,800)	$ (394,400)

Condensed Consolidating Financial Information - Cash Flows (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Condensed Consolidating Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	$ 814,155	$ 764,433	$ 360,625
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(5,534)	(3,293,284)	(53,099)
Cash acquired from consolidation of joint venture			18,955
Proceeds from disposal of businesses and property	39,699	15,127	3,646
Net investment in unconsolidated joint ventures	(71,547)	(32,705)	(52,173)
Sales (purchases) of investments	11,500	34,600	2,700
Payments for capital expenditures, net of disposals	(136,800)	(69,400)	(62,800)
Net cash used in investing activities	(162,615)	(3,345,728)	(142,796)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	4,706,225	6,581,703	1,809,187
Repayments of borrowings under credit agreements	(5,199,961)	(5,158,254)	(1,976,352)
Issuance of unsecured senior notes		1,600,000
Prepayment penalty on Unsecured Senior Notes		(55,639)
Cash paid for debt and equity issuance costs	(10,447)	(89,567)	(8,067)
Proceeds from issuance of common stock	28,192	25,561	13,886
Proceeds from exercise of stock options	9,946	11,073	13,417
Payments to repurchase common stock	(25,892)	(23,113)	(34,924)
Excess tax benefit from share-based payment		3,642	748
Net distributions to noncontrolling interests	(103,169)	(144,269)	(30,253)
Other financing activities	(42,873)	(31,373)	(21,399)
Net cash (used in) provided by financing activities	(637,979)	2,719,764	(233,757)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(5,309)	(28,764)	(10,561)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	8,252	109,705	(26,489)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	683,893	574,188	600,677
CASH AND CASH EQUIVALENTS AT END OF YEAR	692,145	683,893	574,188
Reportable Legal Entities \| Parent
Condensed Consolidating Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	(273,600)	(551,200)	(33,300)
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	(82,000)	(51,900)	(14,300)
Net receipts from (investment in) intercompany notes	5,300	95,600	146,700
Other intercompany investing activities	791,200	1,085,800	116,700
Net cash used in investing activities	714,500	(2,387,900)	249,100
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	4,673,000	6,464,600	1,769,300
Repayments of borrowings under credit agreements	(5,124,100)	(5,031,900)	(1,918,600)
Issuance of unsecured senior notes		1,600,000
Prepayment penalty on Unsecured Senior Notes		(55,600)
Cash paid for debt and equity issuance costs	(10,400)	(89,600)	(8,100)
Proceeds from issuance of common stock	28,200	25,600	13,900
Proceeds from exercise of stock options	9,900	11,100	13,400
Payments to repurchase common stock	(25,900)	(23,100)	(34,900)
Excess tax benefit from share-based payment		3,600	700
Other financing activities	7,900	2,300	(22,500)
Net borrowings (repayments) on intercompany notes	1,000
Net cash (used in) provided by financing activities	(440,400)	2,907,000	(186,800)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	500	(32,100)	29,000
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	1,300	33,400	4,400
CASH AND CASH EQUIVALENTS AT END OF YEAR	1,800	1,300	33,400
Reportable Legal Entities \| Guarantor Subsidiaries
Condensed Consolidating Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	623,700	816,900	206,500
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(1,000)	109,200	(55,000)
Proceeds from disposal of businesses and property		5,600
Net investment in unconsolidated joint ventures	(3,900)	(4,000)	9,400
Payments for capital expenditures, net of disposals	(58,700)	(15,800)	(17,800)
Net receipts from (investment in) intercompany notes	176,100	128,600
Other intercompany investing activities	140,300	160,900	55,700
Net cash used in investing activities	252,800	384,500	(7,700)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	17,600	29,900
Repayments of borrowings under credit agreements	(22,800)	(31,200)	(15,800)
Other financing activities	(4,500)	(4,100)	800
Net borrowings (repayments) on intercompany notes	12,500
Other intercompany financing activities	(858,100)	(1,119,300)	(178,200)
Net cash (used in) provided by financing activities	(855,300)	(1,124,700)	(193,200)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	21,200	76,700	5,600
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	162,500	85,800	80,200
CASH AND CASH EQUIVALENTS AT END OF YEAR	183,700	162,500	85,800
Reportable Legal Entities \| Non-Guarantor Subsidiaries
Condensed Consolidating Statements of Cash Flows
CASH FLOWS FROM OPERATING ACTIVITIES	464,100	498,700	187,400
CASH FLOWS FROM INVESTING ACTIVITIES:
Payments for business acquisitions, net of cash acquired	(4,500)	161,700	1,900
Cash acquired from consolidation of joint venture			19,000
Proceeds from disposal of businesses and property	39,700		3,600
Net investment in unconsolidated joint ventures	(67,600)	(28,700)	(61,600)
Sales (purchases) of investments	11,500	(2,700)	2,700
Payments for capital expenditures, net of disposals	3,900	(1,700)	(30,700)
Net receipts from (investment in) intercompany notes	(13,500)
Net cash used in investing activities	(30,500)	128,600	(65,100)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from borrowings under credit agreements	15,600	87,200	39,900
Repayments of borrowings under credit agreements	(53,100)	(95,200)	(42,000)
Net distributions to noncontrolling interests	(103,200)	(144,300)	(30,200)
Other financing activities	(46,300)	(29,500)	300
Net borrowings (repayments) on intercompany notes	(181,400)	(224,200)	(146,700)
Other intercompany financing activities	(73,400)	(127,400)	5,800
Net cash (used in) provided by financing activities	(441,800)	(533,400)	(172,900)
EFFECT OF EXCHANGE RATE CHANGES ON CASH	(5,300)	(28,800)	(10,500)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(13,500)	65,100	(61,100)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR	520,100	455,000	516,100
CASH AND CASH EQUIVALENTS AT END OF YEAR	506,600	520,100	455,000
Eliminations
CASH FLOWS FROM INVESTING ACTIVITIES:
Net receipts from (investment in) intercompany notes	(167,900)	(224,200)	(146,700)
Other intercompany investing activities	(931,500)	(1,246,700)	(172,400)
Net cash used in investing activities	(1,099,400)	(1,470,900)	(319,100)
CASH FLOWS FROM FINANCING ACTIVITIES:
Net borrowings (repayments) on intercompany notes	167,900	224,200	146,700
Other intercompany financing activities	931,500	1,246,700	172,400
Net cash (used in) provided by financing activities	$ 1,099,400	$ 1,470,900	$ 319,100

Schedule II: Valuation and Qualifying Accounts (Details) - Allowance for Doubtful Accounts - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2014
Changes in valuation and qualifying accounts
Balance at Beginning of Year	$ 64.1	$ 72.1	$ 86.4
Additions Charged to Cost of Revenue	16.4	26.9	17.3
Deductions	(20.5)	(31.2)	(38.4)
Other and Foreign Exchange Impact	0.4	(3.7)	6.8
Balance at the End of the Year	$ 60.4	$ 64.1	$ 72.1