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Other Financial Information

3 Months Ended

Dec. 31, 2023

13. Other Financial Information

Accrued expenses and other current liabilities consist of the following:


	December 31,		September 30,
	2023		2023

	(in millions)
Accrued salaries and benefits	$	564.5	$	599.8
Accrued contract costs		1,423.4		1,340.4
Other accrued expenses		432.1		347.3
Total	$	2,420.0	$	2,287.5

Accrued contract costs above include balances related to professional liability accruals of $813.8 million and $809.6 million as of December 31, 2023 and September 30, 2023, 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, 2023 and September 30, 2023. 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, 2023 and 2022. During the first three months of fiscal 2024, the Company incurred restructuring expenses of $16.2 million, including personnel and other costs of $8.7 million and real estate costs of $7.5 million, of which $5.0 million was accrued and unpaid at December 31, 2023. 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.

On November 13, 2023, the Company’s Board of Directors declared a quarterly cash dividend of $0.22 per share, which was paid on January 19, 2024 to stockholders of record as of January 4, 2024. As of December 31, 2023, accrued and unpaid dividends totaled $32.3 million and were classified within other accrued expenses on the consolidated balance sheet.