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Other Financial Information

9 Months Ended

Jun. 30, 2024

13. Other Financial Information

Accrued expenses and other current liabilities consist of the following:


	June 30,		September 30,
	2024		2023

	(in millions)
Accrued salaries and benefits	$	640.4	$	599.8
Accrued contract costs		1,389.7		1,340.4
Other accrued expenses		384.2		347.3
Total	$	2,414.3	$	2,287.5

Accrued contract costs above include balances related to professional liability accruals of $824.1 million and $809.6 million as of June 30, 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 June 30, 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 nine months ended June 30, 2024 and 2023. During the first nine months of fiscal 2024, the Company incurred restructuring expenses of $80.7 million, including labor-related costs of $15.1 million and non-labor costs of $65.6 million, of which $22.4 million was accrued and unpaid at June 30, 2024. During the first nine months of fiscal 2023, the Company incurred restructuring expenses of $50.5 million, including labor-related costs of $20.3 million and non-labor costs of $30.2 million, of which $28.3 million was accrued and unpaid at June 30, 2023.

On June 5, 2024, the Company’s Board of Directors declared a quarterly cash dividend of $0.22 per share, which was payable on July 19, 2024 to stockholders of record as of July 3, 2024. As of June 30, 2024, accrued and unpaid dividends totaled $32.5 million and were classified within other accrued expenses on the consolidated balance sheet.