Other Financial Information

12 Months Ended

Sep. 30, 2016

16. Other Financial Information

Accrued expenses and other current liabilities consist of the following:

	Fiscal Year Ended
	September 30, 2016		September 30, 2015
	(in millions)
Accrued salaries and benefits	$	964.9	$	852.2
Accrued contract costs		1,009.8		993.1
Other accrued expenses		410.1		322.5

	$	2,384.8	$	2,167.8

Accrued contract costs above included professional liability accruals of $611.0 million as of September 30, 2016. The remaining accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees. Liabilities recorded related to accrued contract losses were not material as of September 30, 2016 and 2015. The Company did not have material revisions to estimates for contracts where revenue is recognized using the percentage-of-completion method during the twelve months ended September 30, 2016.

During the twelve months ended September 30, 2016, the Company recorded revenue and a noncurrent asset related to the expected accelerated recovery of a pension related entitlement from the federal government of approximately $50 million. The actual amount of reimbursement may vary from the Company's expectation.