16. Other Financial Information

Accrued expenses and other current liabilities consist of the following:


	Fiscal Year Ended
	September 30,		September 30,
	2018		2017
	(in millions)
Accrued salaries and benefits	$	1,035.9	$	1,018.5
Accrued contract costs		861.0		911.9
Other accrued expenses		370.1		315.1
	$	2,267.0	$	2,245.5

Accrued contract costs above include balances related to professional liability accruals of $519.5 million and $547.9 million as of September 30, 2018 and 2017, 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 September 30, 2018 and 2017. The Company did not have material revisions to estimates for contracts where revenue is recognized using the percentage-of-completion method during the twelve months ended September 30, 2018.

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 September 30, 2018 and 2017. The entitlement resulted from pension costs that are reimbursable through certain government contracts in accordance with Cost Accounting Standards. The accelerated recognition resulted from an amendment to freeze pension benefits under URS Federal Services, Inc. Employees Retirement Plan. The actual amount of reimbursement may vary from the Company’s expectation.