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Revenue and Contract Balances (Tables) | 9 Months Ended
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Jun. 27, 2021
Revenue from Contract with Customer [Abstract] |
Summary of revenue disaggregated by client sector and contract type | The following tables present revenue disaggregated by client sector and contract type:
| Three Months Ended |  | Nine Months Ended
| June 27, 2021 |  | June 28, 2020 |  | June 27, 2021 |  | June 28, 2020
| (in thousands)
Client Sector: |  |  |  |  |  |  |
U.S. state and local government | $ | 135,717 |  |  | $ | 97,163 |  |  | $ | 390,464 |  |  | $ | 324,670 |
U.S. federal government (1) | 265,999 |  |  | 243,414 |  |  | 799,560 |  |  | 731,977 |
U.S. commercial | 153,100 |  |  | 168,491 |  |  | 454,607 |  |  | 510,770 |
International (2) | 246,817 |  |  | 200,703 |  |  | 676,869 |  |  | 674,110 |
Total | $ | 801,633 |  |  | $ | 709,771 |  |  | $ | 2,321,500 |  |  | $ | 2,241,527 |
Contract Type: |  |  |  |  |  |  |
Fixed-price | $ | 294,568 |  |  | $ | 275,810 |  |  | $ | 841,118 |  |  | $ | 802,477 |
Time-and-materials | 379,705 |  |  | 309,123 |  |  | 1,082,143 |  |  | 1,047,900 |
Cost-plus | 127,360 |  |  | 124,838 |  |  | 398,239 |  |  | 391,150 |
Total | $ | 801,633 |  |  | $ | 709,771 |  |  | $ | 2,321,500 |  |  | $ | 2,241,527 |
(1) Includes revenue generated under U.S. federal government contracts performed outside the United States. (2) Includes revenue generated from foreign operations, primarily in Canada, Australia, the United Kingdom, and revenue generated from non-U.S. clients.
Summary of net contract assets/liabilities | Net contract assets/liabilities consisted of the following:
| Balance at
| June 27, 2021 |  | September 27, 2020
| (in thousands)
Contract assets (1) | $ | 91,405 |  |  | $ | 92,632 |
Contract liabilities | (179,127) |  |  | (171,905) |
Net contract liabilities | $ | (87,722) |  |  | $ | (79,273) |
(1) Includes $8.5 million and $12.3 million of contract retentions as of June 27, 2021 and September 27, 2020, respectively.
Components of net accounts receivable | Net accounts receivable consisted of the following:
| Balance at
| June 27, 2021 |  | September 27, 2020
| (in thousands)
Billed | $ | 431,613 |  |  | $ | 402,818 |
Unbilled | 236,174 |  |  | 253,364 |
Total accounts receivable | 667,787 |  |  | 656,182 |
Allowance for doubtful accounts | (3,394) |  |  | (7,147) |
Total accounts receivable, net | $ | 664,393 |  |  | $ | 649,035 |
Remaining performance obligation, expected timing | We expect to satisfy our RUPOs as of June 27, 2021 over the following periods:
| Amount
| (in thousands)
Within 12 months | $ | 1,950,987 |
Beyond | 1,280,146 |
Total | $ | 3,231,133 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682 + Details
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