XML 18 R25.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2

Discontinued Operations, Goodwill and Intangible Assets (Tables)

3 Months Ended

Dec. 31, 2019

Discontinued Operations, Goodwill and Intangible Assets

Summarized results of the discontinued operation, included in the Company's results of operations

The following table represents summarized balance sheet information of assets and liabilities held for sale (in millions):

​

​	​	​	​	​	​	​
​		December 31,			September 30,
​	​	2019		​	2019
​	​	​	​	​	​	​
Cash and cash equivalents	​	$	161.9	​	$	194.7
Receivables and contract assets	​		1,391.1	​		1,326.6
Other	​		88.9	​		112.0
Current assets held for sale	​	$	1,641.9	​	$	1,633.3
​	​	​	​	​	​	​
Property and equipment, net	​	$	155.5	​	$	153.8
Goodwill	​		1,815.1	​		1,798.5
Other	​		475.8	​		386.8
Non-current assets held for sale	​	$	2,446.4	​	$	2,339.1
​	​	​	​	​	​	​
Accounts payable and accrued expenses	​	$	922.5	​	$	1,056.0
Contract liabilities	​		77.5	​		88.9
Other	​		22.2	​		18.8
Current liabilities held for sale	​	$	1,022.2	​	$	1,163.7
​	​	​	​	​	​	​
Long term liabilities held for sale	​	$	269.6	​	$	219.6

​

The following table represents summarized income statement information of discontinued operations (in millions):

​

​	​	​	​	​	​	​
​	​	Three months ended
​		December 31,			December 31,
​	​	2019		​	2018
​	​	​	​	​	​	​
Revenue	​	$	1,502.8	​	$	1,681.2
Cost of revenue	​		1,473.5	​		1,634.0
Gross profit	​		29.3	​		47.2
Equity in earnings of joint ventures	​		4.9	​		5.9
Income from operations	​		34.2	​		53.1
Other income	​		1.2	​		0.6
Interest expense	​		(12.8)	​		(16.7)
Income before taxes	​		22.6	​		37.0
Income tax expense	​		4.4	​		8.8
Net income from discontinuing operations	​	$	18.2	​	$	28.2

​

The significant components included in our Consolidated Statement of Cash Flows for the discontinued operations are as follows (in millions):

​

​	​	​	​	​	​	​
​	​	Three months ended
​		December 31,			December 31,
​	​	2019		​	2018
​	​	​	​	​	​	​
Depreciation and amortization:		​			​
Property and equipment	​	$	4.6	​	$	7.7
Intangible assets and capitalized debt issuance costs	​	$	12.8	​	$	16.5
Payments for capital expenditures	​	$	(8.2)	​	$	(4.2)

​

Schedule of carrying value of goodwill by reportable segment

​

​	​	​	​	​	​	​	​	​	​
​		​	​		Foreign			​	​
​	​	September 30,		​	Exchange		​	December 31,
​	​	2019		​	Impact		​	2019
​	​	(in millions)
Americas	​	$	2,623.0	​	$	2.5	​	$	2,625.5
International	​		853.8	​		12.8	​		866.6
Total	​	$	3,476.8	​	$	15.3	​	$	3,492.1

Schedule of finite-lived intangible assets by major class

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

​

December 31, 2019

​

September 30, 2019

​

​

​

​

​

​

Gross

​

Accumulated

​

Intangible

​

Gross

​

Accumulated

​

Intangible

​

Amortization

​

Amount

Amortization

Assets, Net

Amount

Amortization

Assets, Net

Period

​

​

(in millions)

​

(years)

Backlog and customer relationships

​

$

662.2

​

$

(567.9)

​

$

94.3

​

$

661.4

​

$

(561.8)

​

$

99.6

1

-

11

Schedule of estimated future amortization expense of intangible assets

​

​	​	​	​
Fiscal Year		(in millions)
2020 (nine months remaining)	​	$	17.6
2021	​		20.4
2022	​		19.5
2023	​		18.6
2024	​		17.5
Thereafter	​		0.7
Total	​	$	94.3

X

- References

No definition available.

+ Details

Name:	acm_DiscontinuedOperationsGoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix:	acm_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of information related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=109226691&loc=SL51724579-110230

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1474-107760

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5D
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721677-107760

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=109222160&loc=SL51721533-107759

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 3A
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721659-107760

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721665-107760

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109226691&loc=d3e2941-110230

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5C
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721675-107760

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721683-107760

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=109222650&loc=d3e1361-107760

Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5A
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721671-107760

Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 5B
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721673-107760

Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 4A
-URI http://asc.fasb.org/extlink&oid=109222650&loc=SL51721663-107760

+ Details

Name:	us-gaap_ScheduleOfDisposalGroupsIncludingDiscontinuedOperationsIncomeStatementBalanceSheetAndAdditionalDisclosuresTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets, excluding financial assets and goodwill, lacking physical substance with a finite life, by either major class or business segment.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

+ Details

Name:	us-gaap_ScheduleOfFiniteLivedIntangibleAssetsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13854-109267

+ Details

Name:	us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the amount of amortization expense expected to be recorded in succeeding fiscal years for finite-lived intangible assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275

+ Details

Name:	us-gaap_ScheduleofFiniteLivedIntangibleAssetsFutureAmortizationExpenseTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration