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Revenue Accounting for Contracts and Adoption of ASC Topic 606 (Tables) | 3 Months Ended
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Dec. 28, 2018
Revenue from Contract with Customer [Abstract] |
Schedule of New Accounting Pronouncements and Changes in Accounting Principles | The following table presents how the adoption of ASC Topic 606 affected certain line items in the Consolidated Statements of Earnings:
| Three Months Ended
| December 28, 2018
(in thousands) | Recognition Under Previous Guidance |  | Impact of the Adoption of ASC Topic 606 |  | Recognition Under ASC Topic 606
Revenues | $ | 3,077,464 |  |  | $ | 6,324 |  |  | $ | 3,083,788 |
Direct costs of contracts | (2,515,268 | ) |  | — |  |  | (2,515,268 | )
Gross profit | 562,196 |  |  | 6,324 |  |  | 568,520 |
Operating Profit | 106,806 |  |  | 6,324 |  |  | 113,130 |
Earnings from Continuing Operations Before Taxes | 85,867 |  |  | 6,324 |  |  | 92,191 |
Income tax expense for Continuing Operations | (21,571 | ) |  | (1,187 | ) |  | (22,758 | )
Net Earnings of the Group from Continuing Operations | 64,296 |  |  | 5,137 |  |  | 69,433 |
Net Earnings of the Group from Discontinued Operations | 58,987 |  |  | 1,171 |  |  | 60,158 |
Net Earnings of the Group | 123,283 |  |  | 6,308 |  |  | 129,591 |
Net Earnings Attributable to Jacobs from Continuing Operations | 59,757 |  |  | 5,137 |  |  | 64,894 |
Net Earnings Attributable to Jacobs from Discontinued Operations | 58,231 |  |  | 1,171 |  |  | 59,402 |
Net Earnings Attributable to Jacobs | $ | 117,988 |  |  | $ | 6,308 |  |  | $ | 124,296 |
The following table presents how the adoption of ASC Topic 606 affected certain line items in the Consolidated Balance Sheets:
| December 28, 2018
(in thousands) | Recognition Under Previous Guidance |  | Impact of the Adoption of ASC Topic 606 |  | Recognition Under ASC Topic 606
Receivables and contract assets (previously presented as Receivables) | $ | 2,679,417 |  |  | $ | 2,491 |  |  | $ | 2,681,908 |
Current assets held for sale | $ | 1,199,050 |  |  | $ | 2,220 |  |  | $ | 1,201,270 |
Miscellaneous noncurrent assets | $ | 787,071 |  |  | $ | (1,187 | ) |  | $ | 785,884 |
Contract Liabilities (previously presented as Billings in excess of costs) | $ | 413,597 |  |  | $ | (3,833 | ) |  | $ | 409,764 |
Current liabilities held for sale | $ | 787,954 |  |  | $ | 4,325 |  |  | $ | 792,279 |
Disaggregation of Revenue | The following table further disaggregates our revenue by geographic area for the three months ended December 28, 2018 and December 29, 2017 (in thousands):
| Three Months Ended
| December 28, 2018 |  | December 29, 2017
Revenues: |  |  |
United States | $ | 2,182,304 |  |  | $ | 1,118,833 |
Europe | 614,224 |  |  | 464,095 |
Canada | 50,488 |  |  | 6,904 |
Asia | 35,611 |  |  | 32,264 |
India | 12,639 |  |  | 9,647 |
Australia and New Zealand | 126,647 |  |  | 140,877 |
South America and Mexico | 2,649 |  |  | 1,773 |
Middle East and Africa | 59,226 |  |  | 9,606 |
Total | $ | 3,083,788 |  |  | $ | 1,783,999 |

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