XML 53 R23.htm IDEA: XBRL DOCUMENT
v3.2.0.727

Business Acquisitions, Goodwill and Intangible Assets (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2015
Business Acquisitions, Goodwill and Intangible Assets |
Schedule of estimated fair values of the assets acquired and liabilities assumed, as of the acquisition dates | The following summarizes the estimated fair values of URS assets acquired and liabilities assumed (in millions), as of the acquisition date:
Cash and cash equivalents |  | $ | 284.8 |
Accounts receivable |  | 2,549.9 |
Prepaid expenses and other current assets |  | 398.9 |
Property and equipment |  | 581.6 |
Identifiable intangible assets: |  |  |
Customer relationships, contracts and backlog |  | 961.0 |
Tradename |  | 7.8 |
Total identifiable intangible assets |  | 968.8 |
Goodwill |  | 3,959.9 |
Other non-current assets |  | 330.3 |
Accounts payable |  | (650.0 | )
Accrued expenses and other current liabilities |  | (1,301.7 | )
Billings in excess of costs on uncompleted contracts |  | (363.7 | )
Current portion of long-term debt |  | (47.4 | )
Other long-term liabilities |  | (439.8 | )
Pension benefit obligations |  | (406.3 | )
Long-term debt |  | (520.2 | )
Noncontrolling interests |  | (224.5 | )
Net assets acquired |  | $ | 5,120.6 |
Schedule of pro forma operating results |
|  | Nine Months Ended |
|  | June 30, 2015 |  | June 30, 2014 |
|  | (in millions) |
Revenue |  | $ | 13,587 |  | $ | 13,612 |
Income from continuing operations |  | 323 |  | 93 |
Net income (loss) |  | 213 |  | (36 | )
Net income (loss) attributable to AECOM |  | 143 |  | (76 | )
Net income (loss) attributable to AECOM per share: |  |  |  |  |
Basic |  | $ | 0.94 |  | $ | (0.50 | )
Diluted |  | $ | 0.94 |  | $ | (0.50 | )
Schedule of acquisition and integration expenses | Acquisition and integration expenses in the accompanying consolidated statements of operations comprised of the following (in millions):
|  | Three Months Ended June 30, 2015 |  | Nine Months Ended June 30, 2015 |
Severance and personnel costs |  | $ | 35.1 |  | $ | 186.6 |
Professional service, real estate-related, and other expenses |  | 53.4 |  | 132.0 |
Total |  | $ | 88.5 |  | $ | 318.6 |
|  | Three and Nine Months Ended June 30, 2014 |  |  |
Personnel costs |  | $ | 2.5 |  |  |
Professional service and other expenses |  | 5.3 |  |  |
Total |  | $ | 7.8 |  |  |
Schedule of changes in the carrying value of goodwill by reportable segment |
|  | September 30, 2014 |  | Acquired |  | Post- Acquisition Adjustments |  | Foreign Exchange Impact |  | June 30, 2015 |
|  | (in millions) |
Design and Consulting Services |  | $ | 1,479.2 |  | $ | 1,805.1 |  | $ | 5.5 |  | $ | (67.6 | ) | $ | 3,222.2 |
Construction Services |  | 276.9 |  | 393.0 |  | 13.7 |  | (25.8 | ) | 657.8 |
Management Services |  | 181.2 |  | 1,761.8 |  | — |  | (19.0 | ) | 1,924.0 |
Total |  | $ | 1,937.3 |  | $ | 3,959.9 |  | $ | 19.2 |  | $ | (112.4 | ) | $ | 5,804.0 |
Schedule of finite-lived intangible assets by major class |
|  | June 30, 2015 |  | September 30, 2014 |  |  |
|  | Gross Amount |  | Accumulated Amortization |  | Intangible Assets, Net |  | Gross Amount |  | Accumulated Amortization |  | Intangible Assets, Net |  | Amortization Period |
|  | (in millions) |  | (years) |
Backlog and customer relationships |  | $ | 1,219.9 |  | $ | (466.8 | ) | $ | 753.1 |  | $ | 271.6 |  | $ | (182.8 | ) | $ | 88.8 |  | 1 — 11 |
Trademark / tradename |  | 16.4 |  | (16.3 | ) | 0.1 |  | 9.3 |  | (7.9 | ) | 1.4 |  | 0.3 — 2 |
Total |  | $ | 1,236.3 |  | $ | (483.1 | ) | $ | 753.2 |  | $ | 280.9 |  | $ | (190.7 | ) | $ | 90.2 |  |  |
Schedule of estimated future amortization expense of intangible assets |
Fiscal Year |  | (in millions) |
2015 (three months remaining) |  | $ | 93.5 |
2016 |  | 187.4 |
2017 |  | 98.1 |
2018 |  | 79.9 |
2019 |  | 74.6 |
Thereafter |  | 219.7 |
Total |  | $ | 753.2 |

X
- References No definition available. + Details
Name: | acm_BusinessAcquisitionsGoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | acm_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of costs incurred to effect a business combination that have been expensed during the period. + References No definition available. + Details
Name: | acm_ScheduleOfBusinessAcquisitionIntegrationRestructuringAndOtherRelatedCostsTableTextBlock
Namespace Prefix: | acm_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(2)-(3) -URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionProFormaInformationTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 + Details
Name: | us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13854-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
Name: | us-gaap_ScheduleOfRecognizedIdentifiedAssetsAcquiredAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16323-109275 + Details
Name: | us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration