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Segment Information
 12 Months Ended
Oct. 01, 2021
Segment Reporting [Abstract]  
Segment Information Segment Information
The Company's three operating segments are comprised of its two global lines of business ("LOBs"): Critical Mission Solutions ("CMS") and People & Places Solutions ("P&PS") and its majority investment in PA Consulting. For further information on the PA Consulting investment, refer to Note 14- PA Consulting Business Combination.
The Company’s Chair and Chief Executive Officer is the Chief Operating Decision Maker (“CODM”) and can evaluate the performance of each of these segments and make appropriate resource allocations among each of the segments. For purposes of the Company’s goodwill impairment testing, it has been determined that the Company’s operating segments are also its reporting units based on management’s conclusion that the components comprising each of its operating segments share similar economic characteristics and meet the aggregation criteria for reporting units in accordance with ASC 350, Intangibles-Goodwill and Other.
Under this organization, the sales function is managed by LOB and PA Consulting, and accordingly, the associated cost is embedded in the segments and reported to the respective head of each segment. In addition, a portion of the costs of other support functions (e.g., finance, legal, human resources, and information technology) is allocated to each LOB using methodologies which, we believe, effectively attribute the cost of these support functions to the revenue generating activities of the Company on a rational basis. The cost of the Company’s cash incentive plan, the Leadership Performance Plan ("LPP"), formerly named the Management Incentive Plan, and the expense associated with the Jacobs Engineering Group Inc. 1999 Stock Incentive Plan (“1999 SIP”) have likewise been charged to the LOBs except for those amounts determined to relate to the business as a whole (which amounts remain in other corporate expenses).
Financial information for each segment is reviewed by the CODM to assess performance and make decisions regarding the allocation of resources. The Company generally does not track assets by LOB, nor does it provide such information to the CODM.
The CODM evaluates the operating performance of our operating segments using segment operating profit, which is defined as margin less “corporate charges” (e.g., the allocated amounts described above). The Company incurs certain Selling, General and Administrative costs (“SG&A”) that relate to its business as a whole which are not allocated to the segments.
The following tables present total revenues and segment operating profit for each reportable segment (in thousands) and includes a reconciliation of segment operating profit to total U.S. GAAP operating profit by including certain corporate-level expenses and expenses relating to the restructuring and other charges (as defined in Note 17-Restructuring and Other Charges) and transaction costs (in thousands).
For the Years Ended
October 1, 2021October 2, 2020September 27, 2019
Revenues from External Customers:
Critical Mission Solutions$5,087,052 $4,965,952 $4,551,162 
People & Places Solutions8,378,179 8,601,023 8,186,706 
PA Consulting627,401 — — 
              Total$14,092,632 $13,566,975 $12,737,868 
For the Years Ended
October 1, 2021October 2, 2020September 27, 2019
Segment Operating Profit:
Critical Mission Solutions$447,161 $372,070 $310,043 
People & Places Solutions (1)780,380 740,707 714,394 
PA Consulting151,071 — — 
Total Segment Operating Profit1,378,612 1,112,777 1,024,437 
Other Corporate Expenses (2)(340,129)(249,391)(264,351)
Restructuring, Transaction and Other Charges (3)(350,394)(327,413)(355,235)
Total U.S. GAAP Operating Profit688,089 535,973 404,851 
Total Other Income (Expense), net (4)7,513 (94,770)(53,892)
Earnings from Continuing Operations Before Taxes$695,602 $441,203 $350,959 

(1)Includes $19.5 million, net, in charges related to a legal settlement for the year ended October 1, 2021 and $25.0 million in charges associated with a certain project for the year ended September 27, 2019.
(2)Other corporate expenses include intangibles amortization of $149.8 million, $90.6 million and $79.1 million for the years ended October 1, 2021, October 2, 2020 and September 27, 2019, respectively. Also includes costs that were previously allocated to the ECR segment prior to discontinued operations presentation in connection with the ECR sale in the approximate amount of $14.8 million for the year ended September 27, 2019.
(3)Included in the year ended October 1, 2021 is $297.8 million of costs incurred in connection with the investment in PA Consulting, in part classified as compensation costs.
(4)The years ended October 1, 2021, October 2, 2020 and September 27, 2019 include $34.7 million, $(74.3) million and $(64.8) million in fair value adjustments related to our investment in Worley stock (net of Worley stock dividends) (sold during the current year) and certain foreign currency revaluations relating to ECR sale proceeds, respectively and revenues
under the Company's TSA with Worley of $0.2 million, $15.8 million and $35.4 million, respectively. The year ended October 1, 2021 includes $(38.5) million related to impairment of our AWE Management Ltd. investment and $49.6 million in fair value adjustments related to our investment in C3 stock. Lastly, includes gain on settlement of the CH2M retiree medical plans of $35.0 million for the year ended September 27, 2019.
Included in other corporate expenses in the above table are costs and expenses which relate to general corporate activities as well as corporate-managed benefit and insurance programs. Such costs and expenses include: (i) those elements of SG&A expenses relating to the business as a whole; (ii) those elements of our incentive compensation plans relating to corporate personnel whose other compensation costs are not allocated to the LOBs; (iii) the amortization of intangible assets acquired as part of business combinations; (iv) the quarterly variances between the Company’s actual costs of certain of its self-insured integrated risk and employee benefit programs and amounts charged to the LOBs; and (v) certain adjustments relating to costs associated with the Company’s international defined benefit pension plans. In addition, other corporate expenses may also include from time to time certain adjustments to contract margins (both positive and negative) associated with projects where it has been determined, in the opinion of management, that such adjustments are not indicative of the performance of the related LOB.