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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

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Schedule of costs incurred to effect a business combination that have been expensed during the period.

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