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Accrued Expenses and Other Current Liabilities
12 Months Ended
Sep. 30, 2022
Payables and Accruals [Abstract]  
Accrued Expenses and Other Current Liabilities

8. Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consist of the following as of:

 

 

 

September 30, 2022

 

 

September 30, 2021

 

Payroll related accruals

 

$

46.0

 

 

$

70.2

 

Accrued operating expenses

 

 

91.2

 

 

 

84.0

 

Other accruals (a)

 

 

56.3

 

 

 

66.7

 

Accrued expenses and other current liabilities

 

$

193.5

 

 

$

220.9

 

 

(a)
Other accruals for the fiscal years ended September 30, 2022 and September 30, 2021 include the Company’s deferral of Federal Insurance Contributions Act (FICA) payroll tax under the CARES Act.