Other Financial Information

3 Months Ended

Dec. 31, 2016

12.Other Financial Information

Accrued expenses and other current liabilities consist of the following:

	December 31, 2016		September 30, 2016
	(in millions)
Accrued salaries and benefits	$	887.5	$	964.9
Accrued contract costs	991.6		1,009.8
Other accrued expenses	289.4		410.1
	$	2,168.5	$	2,384.8

Accrued contract costs above include balances related to professional liability accruals of $574.5 million and $611.0 million as of December 31, 2016 and September 30, 2016, 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, 2016 and September 30, 2016. 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, 2016.

During the twelve months ended September 30, 2016, the Company recorded revenue related to the expected accelerated recovery of a pension related entitlement from the federal government of approximately $50 million, which is included in accounts receivable-net at December 31, 2016. The actual amount of reimbursement may vary from the Company’s expectation.