XML 48 R37.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Business Acquisitions, Goodwill and Intangible Assets - Acquisitions (Details) $ in Thousands |  | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | --- | ---
Oct. 17, 2014 USD ($) | Jun. 30, 2017 USD ($) | Jun. 30, 2016 USD ($) | Jun. 30, 2017 USD ($) item | Jun. 30, 2016 USD ($) | Sep. 30, 2016 USD ($) item
Business acquisition |  |  |  |  |  |
Number of acquisition | item |  |  |  | 1 |  | 1
Total consideration |  |  |  | $ 4,100 |  | $ 5,500
Acquisition and integration expenses |  |  |  |  |  |
Total |  |  | $ 50,678 | 35,409 | $ 142,427 |
Gain (loss) on disposal activities |  |  |  | $ 572 | (42,589) |
Trademark / tradename | Minimum |  |  |  |  |  |
Business acquisition |  |  |  |  |  |
Useful life |  |  |  | 3 months 18 days |  |
Trademark / tradename | Maximum |  |  |  |  |  |
Business acquisition |  |  |  |  |  |
Useful life |  |  |  | 2 years |  |
URS |  |  |  |  |  |
Business acquisition |  |  |  |  |  |
Total consideration | $ 2,300,000 |  |  |  |  |
Percentage of ownership acquired | 100.00% |  |  |  |  |
Consideration paid by issuing stock | $ 1,600,000 |  |  |  |  |
Senior notes assumed in acquisition as part of consideration net of repayments | 400,000 |  |  |  |  |
Repayment of acquiree term loan as part of consideration | 600,000 |  |  |  |  |
Repayment of acquiree line of credit as part of consideration | 100,000 |  |  |  |  |
Accrued expenses and other current liabilities | 240,000 |  |  |  |  |
Amortization of intangible assets of acquiree for the period |  | $ 20,900 | 35,900 | $ 62,700 | 154,000 |
Fair value adjustment of joint ventures |  | 2,400 | 3,300 | 6,900 | 19,600 |
Fair value adjustment of noncontrolling interests |  | (2,100) | (2,100) | (6,400) | (11,700) |
Fair value of margin liability | $ 149,100 |  |  |  |  |
Carrying value margin fair value liability |  | 10,200 |  | 10,200 |  |
Years the majority liability will be recognized | 2 years |  |  |  |  |
Revenue and related income from operations related to margin fair value liability |  | $ 1,600 | 5,900 | 4,800 | 34,300 |
Acquisition and integration expenses |  |  |  |  |  |
Severance and personnel costs |  |  | 7,200 | 29,900 | 19,200 |
Professional service, real estate-related, and other expenses |  |  | 43,500 | 5,500 | 123,200 |
Total |  |  | 50,700 | 35,400 | 142,400 |
Severance expense |  |  |  | 7,700 | 18,100 |
Severance expense paid |  |  |  | 3,000 | 17,000 |
URS | Non-core |  |  |  |  |  |
Acquisition and integration expenses |  |  |  |  |  |
Gain (loss) on disposal activities |  |  |  |  | (42,600) |
Net assets related to the loss on disposal activities |  |  | $ 112,800 |  | 112,800 |
Income (losses) from continuing operations of acquiree since acquisition date |  |  |  | $ (3,100) | $ (27,000) |
URS | Customer relationships and backlog |  |  |  |  |  |
Business acquisition |  |  |  |  |  |
Acquired backlog and customer relationship assets | $ 973,800 |  |  |  |  |
URS | Customer relationships and backlog | Minimum |  |  |  |  |  |
Business acquisition |  |  |  |  |  |
Useful life | 1 year |  |  |  |  |
URS | Customer relationships and backlog | Maximum |  |  |  |  |  |
Business acquisition |  |  |  |  |  |
Useful life | 11 years |  |  |  |  |
URS | Customer relationships and backlog | Weighted Average |  |  |  |  |  |
Business acquisition |  |  |  |  |  |
Useful life | 3 years |  |  |  |  |

X
- Definition This element represents acquisition-related costs for professional service, real estate-related, and other expenses incurred in connection with a business combination. + References No definition available. + Details
Name: | acm_BusinessCombinationAcquisitionRelatedCostsProfessionalServiceRealEstateRelatedAndOtherExpenses
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents acquisition-related costs for severance and personnel costs incurred in connection with a business combination. + References No definition available. + Details
Name: | acm_BusinessCombinationAcquisitionRelatedCostsSeveranceAndPersonnelCosts
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of repayment of acquiree line of credit as part of consideration for the business combination. + References No definition available. + Details
Name: | acm_BusinessCombinationConsiderationTransferredRepaymentOfAcquireeLineOfCredit
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of repayment of acquiree term loan as part of consideration for the business combination. + References No definition available. + Details
Name: | acm_BusinessCombinationConsiderationTransferredRepaymentOfAcquireeTermLoan
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Fair value adjustment recognized during the period for joint ventures in connection with business combination. + References No definition available. + Details
Name: | acm_BusinessCombinationFairValueAdjustmentOfJointVentures
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Fair value adjustment recognized during the period for noncontrolling interests in connection with business combination. + References No definition available. + Details
Name: | acm_BusinessCombinationFairValueAdjustmentOfNoncontrollingInterests
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents the amount of amortization of intangible assets of the acquiree since the acquisition date included in the consolidated income statement for the reporting period. + References No definition available. + Details
Name: | acm_BusinessCombinationProFormaInformationAmortizationOfIntangibleAssetsOfAcquireeSinceAcquisitionDateActual
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of billings in excess of costs on uncompleted contracts assumed at the acquisition date. + References No definition available. + Details
Name: | acm_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedBillingsInExcessOfCostsOnUncompletedContracts
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Represents the margin fair value liability of acquisition. + References No definition available. + Details
Name: | acm_BusinessCombinationRecognizedMarginFairValueLiability
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Represents the numbers of acquisitions. + References No definition available. + Details
Name: | acm_NumberOfAcquisition
Namespace Prefix: | acm_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the number of years the billings in excess of costs on uncompleted contracts majority liability will be recognized as revenue. + References No definition available. + Details
Name: | acm_NumberOfYearsMajorityLiabilityRecognized
Namespace Prefix: | acm_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Represents the revenue and related income from operations on a percentage of completion bases. + References No definition available. + Details
Name: | acm_PercentageOfCompletionRevenueRecognition
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The paid portion of the severance expenses. + References No definition available. + Details
Name: | acm_SeveranceExpensesPaid
Namespace Prefix: | acm_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of expenses incurred but not yet paid nor invoiced, and liabilities classified as other. + References No definition available. + Details
Name: | us-gaap_AccruedLiabilitiesAndOtherLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount classified as assets attributable to disposal group held for sale or disposed of. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=65878427&loc=d3e1107-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5B -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=64827811&loc=SL51721673-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=65878427&loc=SL51721533-107759 + Details
Name: | us-gaap_AssetsOfDisposalGroupIncludingDiscontinuedOperation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_BusinessAcquisitionLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of voting equity interests acquired at the acquisition date in the business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessAcquisitionPercentageOfVotingInterestsAcquired
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition This element represents acquisition-related costs incurred to effect a business combination which costs have been expensed during the period. Such costs include finder's fees; advisory, legal, accounting, valuation, and other professional or consulting fees; general administrative costs, including the costs of maintaining an internal acquisitions department; and may include costs of registering and issuing debt and equity securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 25 -Paragraph 23 -URI http://asc.fasb.org/extlink&oid=73531572&loc=d3e1043-128460 + Details
Name: | us-gaap_BusinessCombinationAcquisitionRelatedCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of equity interests of the acquirer, including instruments or interests issued or issuable in consideration for the business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredEquityInterestsIssuedAndIssuable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of liabilities incurred by the acquirer as part of consideration transferred in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6911189&loc=d3e6405-128476 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6578-128477 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6911251&loc=d3e6613-128477 + Details
Name: | us-gaap_BusinessCombinationConsiderationTransferredLiabilitiesIncurred
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents the amount of earnings or loss of the acquiree since the acquisition date included in the consolidated income statement for the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1) -URI http://asc.fasb.org/extlink&oid=65885119&loc=d3e1392-128463 + Details
Name: | us-gaap_BusinessCombinationProFormaInformationEarningsOrLossOfAcquireeSinceAcquisitionDateActual
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of identifiable intangible assets recognized as of the acquisition date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 55 -Paragraph 37 -URI http://asc.fasb.org/extlink&oid=73531372&loc=d3e2207-128464 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472 + Details
Name: | us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedIntangibles
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount before tax of gain (loss) recognized on the sale or disposal of a disposal group. Excludes discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=68055307&loc=d3e2443-110228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=64862545&loc=d3e2941-110230 + Details
Name: | us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The cash outflow associated with the acquisition of business during the period. The cash portion only of the acquisition price. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3213-108585 + Details
Name: | us-gaap_PaymentsToAcquireBusinessesGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RestructuringSettlementAndImpairmentProvisionsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expenses for special or contractual termination benefits provided to current employees involuntarily terminated under a benefit arrangement associated exit or disposal activities pursuant to an authorized plan. Excludes expenses related to one-time termination benefits, a discontinued operation or an asset retirement obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66902209&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 5.P.4(b)) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140904-122747 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a)(10) -URI http://asc.fasb.org/extlink&oid=65897934&loc=d3e1928-114920 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 5.P.3) -URI http://asc.fasb.org/extlink&oid=27011515&loc=d3e140864-122747 + Details
Name: | us-gaap_SeveranceCosts1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksAndTradeNamesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_BusinessAcquisitionAxis=acm_UrsCorporationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_CoreAndNonCoreStatusAxis=us-gaap_NonCoreMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=acm_CustomerRelationshipsContractsAndBacklogMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_WeightedAverageMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |