Other Financial Information

3 Months Ended

Dec. 31, 2015

12.Other Financial Information

Accrued expenses and other current liabilities consist of the following:

	December 31, 2015		September 30, 2015
	(in millions)
Accrued salaries and benefits	$	711.9	$	852.2
Accrued contract costs	997.3		993.1
Other accrued expenses	312.5		322.5

	$	2,021.7	$	2,167.8

Accrued contract costs above include balances related to professional liability accruals of $231.0 million and $239.2 million as of December 31, 2015 and September 30, 2015, respectively. 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 December 31 and September 30, 2015. The Company did not have material revisions to estimates for contracts where revenue is recognized using the percentage-of-completion method during the three months ended December 31, 2015.