Revenue and Contract Balances (Tables)

6 Months Ended

Mar. 29, 2020

Revenue from Contract with Customer [Abstract]

Reconciliation of Disaggregation of Revenue to Reportable Segments

The following tables provide information about disaggregated revenue:


	Three Months Ended						Six Months Ended
	March 29, 2020		March 31, 2019		March 29, 2020		March 31, 2019
	(in thousands)
Client Sector:
U.S. state and local government	$	102,260	$	129,868	$	224,616	$	253,147
U.S. federal government ⁽¹⁾	243,261		216,498		488,564		441,256
U.S. commercial	162,198		165,970		345,169		338,758
International ⁽²⁾	226,414		210,285		473,407		406,891
Total	$	734,133	$	722,621	$	1,531,756	$	1,440,052

Contract Type:
Fixed-price	$	255,613	$	247,831	$	526,668	$	488,764
Time-and-materials	350,618		345,626		738,776		682,163
Cost-plus	127,902		129,164		266,312		269,125
Total	$	734,133	$	722,621	$	1,531,756	$	1,440,052

⁽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 and the United Kingdom, and revenue generated from non-U.S. clients.

Summary of Net Contract Liabilities/Assets

There were no substantial non-current contract assets or liabilities for the periods presented. Net contract assets/liabilities consisted of the following:


	Balance at
	March 29, 2020		September 29, 2019
	(in thousands)
Contract assets ⁽¹⁾	$	109,166	$	114,324
Contract liabilities	(189,741)		(165,611)
Net contract liabilities	$	(80,575)	$	(51,287)

(1) Includes $25.5 million and $26.5 million of contract retentions as of March 29, 2020 and September 29, 2019, respectively.

Net Accounts Receivable Components

Net accounts receivable consisted of the following:


	Balance at
	March 29, 2020		September 29, 2019
	(in thousands)
Billed	$	438,029	$	522,256
Unbilled	279,440		300,035
Total accounts receivable	717,469		822,291
Allowance for doubtful accounts	(56,890)		(53,571)
Total accounts receivable, net	$	660,579	$	768,720

Remaining Performance Obligation, Expected Timing

We expect to satisfy our RUPOs as of March 29, 2020 over the following periods:


	Amount
	(in thousands)
Within 12 months	$	1,716,973
Beyond	1,255,124
Total	$	2,972,097