Other Financial Information

6 Months Ended

Mar. 31, 2016

12.Other Financial Information

Accrued expenses and other current liabilities consist of the following:

	March 31, 2016		September 30, 2015
	(in millions)
Accrued salaries and benefits	$	735.5	$	852.2
Accrued contract costs	1,260.7		993.1
Other accrued expenses	383.6		322.5

	$	2,379.8	$	2,167.8

Accrued contract costs above include professional liability accruals of $582.2 million as of March 31, 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 March 31, 2016 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 six months ended March 31, 2016.

During the three months ended March 31, 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 $45 million. The actual amount of reimbursement may vary from the Company’s expectation.