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Restructuring and Other Charges (Tables) | 12 Months Ended
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Sep. 30, 2022
Restructuring and Related Activities [Abstract] |
Summary of Restructuring and Other Charges Impacts on Reportable Segment Income by Line of Business | The following table summarizes the impacts of the Restructuring and other charges by operating segment in connection with the CH2M, KeyW, John Wood Group nuclear business and Buffalo Group, BlackLynx and StreetLight acquisitions and the PA Consulting investment, the ECR sale, the Company's transformation initiatives relating to real estate and other staffing programs and the impairment and final exit activities of the AWE ML investment for the years ended September 30, 2022, October 1, 2021 and October 2, 2020 (in thousands):
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Critical Mission Solutions | $ | 5,626 |  |  | $ | 5,079 |  |  | $ | 24,083 |
People & Places Solutions | 64,204 |  |  | 7,077 |  |  | 170,631 |
PA Consulting | 4,253 |  |  | 15,566 |  |  | — |
Corporate | 86,980 |  |  | 71,868 |  |  | 129,469 |
Total | 161,063 |  |  | 99,590 |  |  | 324,183 |
Amounts included in: |  |  |  |  |
Operating profit (mainly Selling, General and Administrative costs (“SG&A") (1) | 173,555 |  |  | 61,042 |  |  | 322,082 |
Other (Income) Expense, net (2) | (12,492) |  |  | 38,548 |  |  | 2,101 |
| $ | 161,063 |  |  | $ | 99,590 |  |  | $ | 324,183 |
(1)For the year ended September 30, 2022, amounts include $91.3 million pre-tax related to the final settlement of the Legacy CH2M Matter (as defined in Note 19 - Contractual Guarantees, Litigation, Investigations and Insurance), net of previously recorded reserves, approximately $27 million in third party recoveries was recorded as receivables reducing SG&A and approximately $78.3 million in charges associated with real estate related impairments, the majority of which related to People and Places Solutions. Included in the years ended October 1, 2021 and October 2, 2020 were $2.4 million and $161.4 million in charges associated mainly with real estate impairments. (2)The year ended September 30, 2022 includes gains of $(8.7) million related to lease terminations. The year ended October 1, 2021 included $38.5 million in charges related to the impairment of our AWE ML investment. See Note 20- Segment Information.
Schedule of Restructuring and Other Activities | The activity in the Company’s accrual for the Restructuring and other charges including the program activities described above for the year ended September 30, 2022 is as follows (in thousands):
Balance at October 1, 2021 | $ | 14,031 |
Net Charges (1) | 25,824 |
Payments & Usage | (35,718) |
Balance at September 30, 2022 | $ | 4,137 |
(1) Exclude s $135.3 million in other net charges mainly comprised of $91.3 million pre-tax in charges and payments for the final settlement of the Legacy CH2M Matter (net of previously recorded reserves), approximately $27 million in third party recoveries was recorded as receivables reducing SG&A and $71.0 million associated mainly with real estate related impairments and other transformation activities described above during the year ended September 30, 2022.
Summary of Restructuring and Other Activities by Major Type of Costs | The following table summarizes the Restructuring and other charges by major type of costs for the years ended September 30, 2022, October 1, 2021 and October 2, 2020 (in thousands):
| September 30, 2022 |  | October 1, 2021 |  | October 2, 2020
Lease Abandonments and Impairments (1) | $ | 69,802 |  |  | $ | 4,282 |  |  | $ | 151,150 |
Voluntary and Involuntary Terminations | 5,635 |  |  | 15,773 |  |  | 53,484 |
Outside Services | 22,340 |  |  | 35,210 |  |  | 88,476 |
Other (2) | 63,286 |  |  | 44,325 |  |  | 31,073 |
Total | $ | 161,063 |  |  | $ | 99,590 |  |  | $ | 324,183 |
(1)The years ended September 30, 2022 and October 2, 2020 include approximately $78.3 million and $161.4 million, respectively, in charges associated with real estate related impairments reflected in Lease Abandonments and Impairments, offset by the gain of $(8.7) million related to lease terminations for the year ended September 30, 2022. (2)Amounts in the year ended September 30, 2022 are mainly comprised of $91.3 million in other charges related to the final pre-tax settlement of the Legacy CH2M Matter, net of previously recorded reserves and approximately $27 million in third party recoveries was recorded as receivables reducing SG&A. Amounts in the year ended October 1, 2021 are mainly comprised of $38.5 million in charges related to the impairment of our AWE Management Ltd. investment.
Summary of Cumulative Amounts Incurred for Restructuring and Other Activities Costs | Cumulative amounts since 2017 incurred to date under our various restructuring and other activities described above by each major type of cost as of September 30, 2022 are as follows (in thousands):
Lease Abandonments and Impairments | $ | 387,601 |
Voluntary and Involuntary Terminations | 150,377 |
Outside Services | 316,334 |
Other | 208,265 |
Total | $ | 1,062,577 |

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- Definition Tabular disclosure of costs incurred for restructuring including, but not limited to, exit and disposal activities, remediation, implementation, integration, asset impairment, and charges against earnings from the write-down of assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140864-122747 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI https://asc.fasb.org/extlink&oid=115931487&loc=d3e140904-122747 + Details
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