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Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Sep. 27, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Components of Comprehensive Income | The summary of the components of comprehensive income is as follows (in thousands):
| Fiscal Year Ended
| September 27, 2019 |  | September 28, 2018 |  | September 29, 2017
| Pre-Tax Amount | Tax Effect | After-Tax Amount |  | Pre-Tax Amount | Tax Effect | After-Tax Amount |  | Pre-Tax Amount | Tax Effect | After-Tax Amount
Net income |  |  | $ | 448,466 |  |  |  |  | $ | 568,440 |  |  |  |  | $ | 374,187 |
Pension plan adjustments | (29,137 | ) | 6,543 |  | (22,594 | ) |  | 29,650 |  | (9,003 | ) | 20,647 |  |  | 22,548 |  | (2,556 | ) | 19,992 |
Foreign currency translation adjustments | (34,099 | ) | (209 | ) | (34,308 | ) |  | (31,003 | ) | (250 | ) | (31,253 | ) |  | 5,903 |  | — |  | 5,903 |
Cash flow hedges: |  |  |  |  |  |  |  |  |  |  |
Unrealized gains (losses) arising during the period | (84,392 | ) | 21,942 |  | (62,450 | ) |  | 55,445 |  | (16,134 | ) | 39,311 |  |  | 31,884 |  | (12,435 | ) | 19,449 |
Reclassification adjustments | (6,484 | ) | 1,686 |  | (4,798 | ) |  | 5,185 |  | (1,510 | ) | 3,675 |  |  | 16,606 |  | (6,476 | ) | 10,130 |
Share of equity investee's comprehensive income (loss) | (1,592 | ) | — |  | (1,592 | ) |  | 157 |  | — |  | 157 |  |  | 2,383 |  | (834 | ) | 1,549 |
Other comprehensive income (loss) | (155,704 | ) | 29,962 |  | (125,742 | ) |  | 59,434 |  | (26,897 | ) | 32,537 |  |  | 79,324 |  | (22,301 | ) | 57,023 |
Comprehensive income |  |  | 322,724 |  |  |  |  | 600,977 |  |  |  |  | 431,210 |
Less: Net income (loss) attributable to noncontrolling interest |  |  | (83 | ) |  |  |  | 555 |  |  |  |  | 264 |
Comprehensive income attributable to Aramark stockholders |  |  | $ | 322,807 |  |  |  |  | $ | 600,422 |  |  |  |  | $ | 430,946 |
Schedule of Accumulated Other Comprehensive Loss | Accumulated other comprehensive loss consists of the following (in thousands):
| September 27, 2019 |  | September 28, 2018
Pension plan adjustments | $ | (47,222 | ) |  | $ | (24,628 | )
Foreign currency translation adjustments | (128,119 | ) |  | (93,811 | )
Cash flow hedges | (31,056 | ) |  | 36,192 |
Share of equity investee's accumulated other comprehensive loss | (10,568 | ) |  | (8,976 | )
| $ | (216,965 | ) |  | $ | (91,223 | )
Schedule of Components of Inventories | The components of inventories are as follows:
|  | September 27, 2019 |  | September 28, 2018
Food |  | 54.3 | % |  | 31.6 | %
Career apparel and linens(1) |  | 40.5 | % |  | 65.7 | %
Parts, supplies and novelties |  | 5.2 | % |  | 2.7 | %
|  | 100.0 | % |  | 100.0 | %
(1) | Decrease during fiscal 2019 due to the Company's adoption of Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers (see Note 7).
Schedule of Other Assets | Other Assets The following table presents details of "Other Assets" as presented in the Consolidated Balance Sheets (in thousands):
|  | September 27, 2019 |  | September 28, 2018
Client contract investments(1) |  | $ | — |  |  | $ | 1,034,476 |
Long-term prepaid rent(1) |  | 166,931 |  |  | — |
Cost to fulfill - Client(1) |  | 109,401 |  |  | — |
Cost to fulfill - Rental merchandise in-service(2) |  | 356,853 |  |  | — |
Long-term receivables |  | 27,574 |  |  | 90,068 |
Miscellaneous investments(3) |  | 264,452 |  |  | 239,547 |
Computer software costs, net(4) |  | 170,510 |  |  | 152,188 |
Interest rate swap agreements |  | — |  |  | 54,708 |
Employee sales commissions(5) |  | 111,001 |  |  | — |
Other(6) |  | 137,084 |  |  | 122,184 |
|  | $ | 1,343,806 |  |  | $ | 1,693,171 |
(1) | Prior to the Company's adoption of ASC 606, Revenue from Contracts with Customers, client contract investments generally represented a cash payment provided by the Company to help finance improvement or renovation at the facility from which the Company operated. These amounts were amortized over the contract period. If the contract was terminated prior to its maturity date, the Company was reimbursed for the unamortized client contract investment amounts. Amortization expense was $183.6 million and $159.6 million during fiscal 2018 and fiscal 2017, respectively. Subsequent to adoption of ASC 606, these balances were reclassified to either leasehold improvements in "Property and Equipment, net" or to long-term prepaid rent or costs to fulfill - client in "Other Assets" and continue to be expensed over the contract life (see Note 7).
(2) | Due to the Company's adoption of ASC 606, costs to fulfill contracts related to personalized work apparel, linens and other rental items in service, previously capitalized within "Inventories" are now capitalized within "Other Assets." These in-service rental items are recorded at cost and are amortized over their estimated useful lives, which primarily range from one to four years. The amortization rates used are based on the Company's specific experience.
(3) | Miscellaneous investments represent investments in 50% or less owned entities, including the Company's 50% ownership in AIM Services Co., Ltd., a Japanese food and support services company (approximately $180.5 million and $155.1 million at September 27, 2019 and September 28, 2018, respectively). During fiscal 2019, the Company recognized an impairment of $7.0 million in "Cost of services provided" related to an equity investment.
(4) | Computer software costs represent capitalized costs incurred to purchase or develop software for internal use, and are amortized over the estimated useful life of the software, generally a period of three to ten years.
(5) | Due to the Company's adoption of ASC 606, costs to obtain contracts related to employee sales commissions are now capitalized within "Other Assets," which were previously expensed to "Cost of services provided" at contract inception (see Note 7).
(6) | Other consist primarily of noncurrent deferred tax assets, pension assets and deferred financing costs on certain revolving credit facilities.
Schedule of Accrued Liabilities | Other Accrued Expenses and Liabilities The following table presents details of "Accrued expenses and other current liabilities" in the Consolidated Balance Sheets (in thousands):
|  | September 27, 2019 |  | September 28, 2018
Deferred income(1) |  | $ | 345,840 |  |  | $ | 299,089 |
Accrued client expenses |  | 105,636 |  |  | 98,282 |
Accrued taxes |  | 61,816 |  |  | 96,855 |
Accrued insurance and interest |  | 192,695 |  |  | 164,890 |
Other |  | 420,249 |  |  | 358,917 |
|  | $ | 1,126,236 |  |  | $ | 1,018,033 |
(1) | Includes consideration received in advance from customers prior to the service being performed ($319.0 million) or from vendors prior to the goods being consumed ($26.8 million).
Schedule of Deferred Income Taxes and Other Noncurrent Liabilities | Deferred Income Taxes and Other Noncurrent Liabilities The following table presents details of "Deferred Income Taxes and Other Noncurrent Liabilities" as presented in the Consolidated Balance Sheets (in thousands):
|  | September 27, 2019 |  | September 28, 2018
Deferred income tax payable |  | $ | 519,904 |  |  | $ | 503,429 |
Deferred compensation |  | 212,090 |  |  | 226,558 |
Pension-related liabilities |  | 21,367 |  |  | 28,478 |
Interest rate swap agreements |  | 43,112 |  |  | — |
Other noncurrent liabilities |  | 292,349 |  |  | 218,750 |
|  | $ | 1,088,822 |  |  | $ | 977,215 |
Schedule of Cash Flow, Supplemental Disclosures | Supplemental Cash Flow Information
|  | Fiscal Year Ended
(dollars in millions) |  | September 27, 2019 |  | September 28, 2018 |  | September 29, 2017
Interest paid |  | $ | 306.2 |  |  | $ | 307.1 |  |  | $ | 201.7 |
Income taxes paid (refunded)(1) |  | 139.3 |  |  | (1.1 | ) |  | 126.3 |
(1) | During fiscal 2018, the Company was in a net refund position, primarily due to the impact of the Tax Cuts and Jobs Act (see Note 9).

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