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Other Financial Information

3 Months Ended

Dec. 31, 2022

13. Other Financial Information

Accrued expenses and other current liabilities consist of the following:


	December 31,		September 30,
	2022		2022

	(in millions)
Accrued salaries and benefits	$	591.1	$	602.2
Accrued contract costs		1,253.7		1,246.0
Other accrued expenses		351.9		333.2
Total	$	2,196.7	$	2,181.4

Accrued contract costs above include balances related to professional liability accruals of $725.4 million and $713.6 million as of December 31, 2022 and September 30, 2022, 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, 2022 and September 30, 2022. The Company did not have material revisions to estimates for contracts where revenue is recognized using the input method during the three months ended December 31, 2022 and 2021. During the first three months of fiscal 2023, the Company incurred restructuring expenses of $37.5 million, including personnel and other costs of $36.2 million and real estate costs of $1.3 million, of which $32.6 million was accrued and unpaid at December 31, 2022. During the first three months of fiscal 2022, the Company incurred restructuring expenses of $3.4 million, including personnel and other costs of $2.2 million and real estate costs of $1.2 million, of which $0.3 million was accrued and unpaid at December 31, 2021.

On November 17, 2022, the Company’s Board of Directors declared a quarterly cash dividend of $0.18 per share, which was paid on January 20, 2023 to stockholders of record as of January 4, 2023. As of December 31, 2022, accrued and unpaid dividends totaled $26.6 million and were classified within other accrued expenses on the consolidated balance sheet.