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Other Financial Information

6 Months Ended

Mar. 31, 2024

13. Other Financial Information

Accrued expenses and other current liabilities consist of the following:


	March 31,		September 30,
	2024		2023

	(in millions)
Accrued salaries and benefits	$	569.6	$	599.8
Accrued contract costs		1,416.7		1,340.4
Other accrued expenses		398.9		347.3
Total	$	2,385.2	$	2,287.5

Accrued contract costs above include balances related to professional liability accruals of $793.8 million and $809.6 million as of March 31, 2024 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 March 31, 2024 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 six months ended March 31, 2024 and 2023. During the first half of fiscal 2024, the Company incurred restructuring expenses of $51.6 million, including personnel and other costs of $38.6 million and real estate costs of $13.0 million, of which $7.3 million was accrued and unpaid at March 31, 2024. During the first half of fiscal 2023, the Company incurred restructuring expenses of $41.4 million, including personnel and other costs of $39.0 million and real estate costs of $2.4 million, of which $30.7 million was accrued and unpaid at March 31, 2023.

On March 21, 2024, the Company’s Board of Directors declared a quarterly cash dividend of $0.22 per share, which is payable on May 10, 2024 to stockholders of record as of April 24, 2024. As of March 31, 2024, accrued and unpaid dividends totaled $32.1 million and were classified within other accrued expenses on the consolidated balance sheet.