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Business Acquisitions, Goodwill and Intangible Assets (Tables)

3 Months Ended

Dec. 31, 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		$	284.9
Accounts receivable		2,512.8
Prepaid expenses and other current assets		421.0
Property and equipment		570.9
Identifiable intangible assets:
Customer relationships, contracts and backlog		969.2
Tradename		7.8
Total identifiable intangible assets		977.0
Goodwill		3,992.0
Other non-current assets		329.8
Accounts payable		(656.7		)
Accrued expenses and other current liabilities		(1,344.8		)
Billings in excess of costs on uncompleted contracts		(397.8		)
Current portion of long-term debt		(47.4		)
Other long-term liabilities		(393.6		)
Pension benefit obligations		(406.3		)
Long-term debt		(520.2		)
Noncontrolling interests		(201.0		)
Net assets acquired		$	5,120.6

Schedule of pro forma operating results

		Three Months Ended Dec 31, 2014
		(in millions)
Revenue		$	4,546
Income from continuing operations		163
Net income		44
Net income attributable to AECOM		21
Net income attributable to AECOM per share:
Basic		$	0.14
Diluted		$	0.14

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 Dec 31,
		2015			2014
Severance and personnel costs		$	6.6		$	109.3
Professional service, real estate-related, and other expenses		34.4			29.2
Total		$	41.0		$	138.5

Schedule of changes in the carrying value of goodwill by reportable segment

		September 30, 2015			Post- Acquisition Adjustments			Foreign Exchange Impact			Disposed			December 31, 2015
		(in millions)
Design and Consulting Services		$	3,163.3		$	(10.4	)	$	(9.5	)	$	—		$	3,143.4
Construction Services		918.5			(19.8		)	(10.7		)	(11.3		)	876.7
Management Services		1,738.9			—			(5.8		)	—			1,733.1
Total		$	5,820.7		$	(30.2	)	$	(26.0	)	$	(11.3	)	$	5,753.2

Schedule of finite-lived intangible assets by major class

		December 31, 2015									September 30, 2015
		Gross Amount			Accumulated Amortization			Intangible Assets, Net			Gross Amount			Accumulated Amortization			Intangible Assets, Net			Amortization Period
		(in millions)																		(years)
Backlog and customer relationships		$	1,222.0		$	(630.4	)	$	591.6		$	1,224.7		$	(565.3	)	$	659.4		1 – 11
Trademark / tradename		16.4			(16.4		)	—			16.4			(16.4		)	—			0.3 - 2
Total		$	1,238.4		$	(646.8	)	$	591.6		$	1,241.1		$	(581.7	)	$	659.4

Schedule of estimated future amortization expense of intangible assets

Fiscal Year		(in millions)
2016 (nine months remaining)		$	128.4
2017		93.5
2018		79.3
2019		73.9
2020		61.8
Thereafter		154.7
Total		$	591.6

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

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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.

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