XML 33 R24.htm IDEA: XBRL DOCUMENT
v3.22.2

Discontinued Operations, Goodwill and Intangible Assets (Tables) | 9 Months Ended
--- | ---
Jun. 30, 2022
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): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 30, | ​ | September 30,
​ |  | 2022 |  | 2021
​ | ​ | ​ | ​ | ​ | ​ | ​
Cash and cash equivalents | ​ | $ | 1.2 | ​ | $ | 5.6
Receivables and contract assets | ​ |  | 77.8 | ​ | ​ | 90.3
Other | ​ |  | 15.5 | ​ | ​ | 43.5
Current assets held for sale | ​ | $ | 94.5 | ​ | $ | 139.4
​ | ​ | ​ | ​ | ​ | ​ | ​
Property and equipment, net | ​ | $ | 7.9 | ​ | $ | 52.9
Other | ​ |  | — | ​ | ​ | 18.5
Write-down of assets to fair value less cost to sell | ​ | ​ | — | ​ | ​ | (71.4)
Non-current assets held for sale | ​ | $ | 7.9 | ​ | $ | —
​ | ​ | ​ | ​ | ​ | ​ | ​
Accounts payable and accrued expenses | ​ | $ | 60.8 | ​ | $ | 88.5
Other | ​ |  | — | ​ | ​ | 5.5
Current liabilities held for sale | ​ | $ | 60.8 | ​ | $ | 94.0
​ | ​ | ​ | ​ | ​ | ​ | ​
Long-term liabilities held for sale | ​ | $ | 0.3 | ​ | $ | 11.1
​ The following table represents summarized income statement information of discontinued operations (in millions): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended |  | Nine months ended
​ | ​ | June 30, | ​ | June 30, |  | June 30, | ​ | June 30,
​ |  | 2022 |  | 2021 |  | 2022 |  | 2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Revenue | ​ | $ | 73.2 | ​ | $ | 162.9 | ​ | $ | 285.0 | ​ | $ | 606.6
Cost of revenue | ​ |  | 72.4 | ​ | ​ | 159.5 | ​ | ​ | 302.0 | ​ | ​ | 600.3
Gross profit (loss) | ​ |  | 0.8 | ​ | ​ | 3.4 | ​ | ​ | (17.0) | ​ | ​ | 6.3
Equity in earnings of joint ventures | ​ |  | (2.1) | ​ | ​ | (3.4) | ​ | ​ | (5.5) | ​ | ​ | 4.6
Loss on disposal activities | ​ | ​ | (5.4) | ​ | ​ | (6.1) | ​ | ​ | (50.9) | ​ | ​ | (56.2)
Transaction costs | ​ | ​ | — | ​ | ​ | (0.7) | ​ | ​ | (6.2) | ​ | ​ | (14.3)
Impairment of long-lived assets | ​ | ​ | — | ​ | ​ | (9.4) | ​ | ​ | — | ​ | ​ | (105.2)
Loss from operations | ​ |  | (6.7) | ​ | ​ | (16.2) | ​ | ​ | (79.6) | ​ | ​ | (164.8)
Interest expense | ​ |  | — | ​ | ​ | (0.1) | ​ | ​ | (0.1) | ​ | ​ | (0.4)
Loss before taxes | ​ |  | (6.7) | ​ | ​ | (16.3) | ​ | ​ | (79.7) | ​ | ​ | (165.2)
Income tax benefit | ​ |  | (3.2) | ​ | ​ | (0.9) | ​ | ​ | (8.2) | ​ | ​ | (46.1)
Net loss from discontinuing operations | ​ | $ | (3.5) | ​ | $ | (15.4) | ​ | $ | (71.5) | ​ | $ | (119.1)
​ The significant components included in our Consolidated Statement of Cash Flows for the discontinued operations are as follows (in millions): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Three months ended |  | Nine months ended
​ | ​ | June 30, |  | June 30, | ​ | June 30, |  | June 30,
​ |  | 2022 | ​ | 2021 |  | 2022 | ​ | 2021
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Payments for capital expenditures | ​ | $ | (1.1) | ​ | $ | (2.0) | ​ | $ | (2.6) | ​ | $ | (6.6)
​
Schedule of changes in the carrying value of goodwill by reportable segment | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | Foreign | ​ | ​ | ​
​ | ​ | September 30, | ​ | Exchange | ​ | June 30,
​ |  | 2021 |  | Impact |  | 2022
​ | ​ | (in millions)
Americas | ​ | $ | 2,626.4 | ​ | $ | (3.4) | ​ | $ | 2,623.0
International | ​ |  | 876.1 | ​ | ​ | (63.5) | ​ | ​ | 812.6
Total | ​ | $ | 3,502.5 | ​ | $ | (66.9) | ​ | $ | 3,435.6
Schedule of finite-lived intangible assets by major class | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 30, 2022 | ​ | September 30, 2021 | ​ | ​
​ | ​ | Gross | ​ | Accumulated | ​ | Intangible | ​ | Gross | ​ | Accumulated | ​ | Intangible | ​ | Amortization
​ |  | Amount |  | Amortization |  | Assets, Net |  | Amount |  | Amortization |  | Assets, Net |  | Period
​ | ​ | (in millions) | ​ | (years)
Backlog and customer relationships | ​ | $ | 663.1 | ​ | $ | (622.7) | ​ | $ | 40.4 | ​ | $ | 663.4 | ​ | $ | (608.5) | ​ | $ | 54.9 | ​ | 1 - 11
Schedule of estimated future amortization expense of intangible assets | ​
​ | ​ | ​ | ​
Fiscal Year |  | (in millions)
2022 (three months remaining) | ​ | $ | 4.6
2023 | ​ |  | 18.0
2024 | ​ |  | 17.2
2025 | ​ |  | 0.6
Total | ​ | $ | 40.4

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: | dtr-types: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: | dtr-types: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=121556970&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=121556970&loc=d3e13854-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types: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: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration