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Nature of Business, Basis of Presentation and Summary of Significant Accounting Policies (Tables)
 12 Months Ended
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).