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Business Acquisitions, Goodwill and Intangible Assets (Tables)

9 Months Ended

Jun. 30, 2016

Business Acquisitions, Goodwill and Intangible Assets

Schedule of estimated fair values of URS 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		973.8
Tradename		7.8
Total identifiable intangible assets		981.6
Goodwill		4,059.8
Other non-current assets		329.8
Accounts payable		(656.7		)
Accrued expenses and other current liabilities		(1,403.7		)
Billings in excess of costs on uncompleted contracts		(398.8		)
Current portion of long-term debt		(47.4		)
Other long-term liabilities		(406.1		)
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

		Nine Months Ended June 30, 2015
		(in millions)
Revenue		$	13,587
Income from operations		$	323
Net income		$	213
Net income attributable to AECOM		$	143
Net income attributable to AECOM per share:
Basic		$	0.94
Diluted		$	0.94

Schedule of acquisition and integration expenses

		Three months ended						Nine months ended
		June 30, 2016			June 30, 2015			June 30, 2016			June 30, 2015
		(in millions)
Severance and personnel costs		$	7.2		$	35.1		$	19.2		$	186.6
Professional service, real estate-related, and other expenses		43.5			53.4			123.2			132.0
Total		$	50.7		$	88.5		$	142.4		$	318.6

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

		September 30, 2015			Post- Acquisition Adjustments			Foreign Exchange Impact			Disposed			June 30, 2016
		(in millions)
Design and Consulting Services		$	3,163.3		$	26.7		$	5.7		$	—		$	3,195.7
Construction Services		918.5			8.2			3.1			(11.3		)	918.5
Management Services		1,738.9			4.0			(25.7		)	—			1,717.2
Total		$	5,820.7		$	38.9		$	(16.9	)	$	(11.3	)	$	5,831.4

Schedule of finite-lived intangible assets by major class

		June 30, 2016									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		$	1,227.6		$	(734.4	)	$	493.2		$	1,224.7		$	(565.3	)	$	659.4		1 – 11
Trademark / tradename		16.4			(16.4		)	—			16.4			(16.4		)	—			0.3 – 2
Total		$	1,244.0		$	(750.8	)	$	493.2		$	1,241.1		$	(581.7	)	$	659.4

Schedule of estimated future amortization expense of intangible assets

Fiscal Year		(in millions)
2016 (three months remaining)		$	33.2
2017		93.5
2018		79.2
2019		73.9
2020		61.5
Thereafter		151.9
Total		$	493.2

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

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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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