Maximus (MMS) 10-K 20 Nov 18 2018 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Sep. 30, 2018	Nov. 14, 2018	Mar. 31, 2018
Document and Entity Information
Entity Registrant Name	MAXIMUS INC
Entity Central Index Key	1,032,220
Document Type	10-K
Document Period End Date	Sep. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--09-30
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Smaller Reporting Company	false
Entity Shell Company	false
Entity Public Float			$ 4,291,433,990
Entity Common Stock, Shares Outstanding		64,133,318
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	FY

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Statement [Abstract]
Revenue	$ 2,392,236	$ 2,450,961	$ 2,403,360
Cost of revenue	1,797,851	1,839,056	1,841,169
Gross profit	594,385	611,905	562,191
Selling, general and administrative expenses	285,241	284,593	269,091
Amortization of intangible assets	10,308	12,208	13,377
Restructuring costs	3,353	2,242	0
Gain on sale of a business	0	650	6,880
Operating income	295,483	313,512	286,603
Interest expense	1,000	2,162	4,134
Other income, net	4,726	2,885	3,499
Income before income taxes	299,209	314,235	285,968
Provision for income taxes	78,393	102,053	105,808
Net income	220,816	212,182	180,160
Income attributable to noncontrolling interests	65	2,756	1,798
Net income attributable to MAXIMUS	$ 220,751	$ 209,426	$ 178,362
Basic earnings per share attributable to MAXIMUS (in dollars per share)	$ 3.37	$ 3.19	$ 2.71
Diluted earnings per share attributable to MAXIMUS (in dollars per share)	3.35	3.17	2.69
Dividends per share (in dollars per share)	$ 0.18	$ 0.18	$ 0.18
Weighted average shares outstanding:
Basic (in shares)	65,501	65,632	65,822
Diluted (in shares)	65,932	66,065	66,229

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Net income	$ 220,816	$ 212,182	$ 180,160
Foreign currency translation adjustments	(9,334)	8,549	(13,828)
Interest rate hedge, net of income taxes of $-, $- and $(16)	0	1	24
Comprehensive income	211,482	220,732	166,356
Comprehensive income attributable to noncontrolling interests	65	2,756	1,798
Comprehensive income attributable to MAXIMUS	$ 211,417	$ 217,976	$ 164,558

CONSOLIDATED STATEMENTS OF CO_2

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Statement of Comprehensive Income [Abstract]
Interest rate hedge, tax	$ 0	$ 0	$ (16)

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Current assets:
Cash and cash equivalents	$ 349,245	$ 166,252
Short-term investments	20,264	0
Accounts receivable—billed and billable, net	357,613	394,338
Accounts receivable—unbilled	31,536	36,475
Income taxes receivable	5,979	4,528
Prepaid expenses and other current assets	43,995	55,649
Total current assets	808,632	657,242
Property and equipment, net	77,544	101,651
Capitalized software, net	22,429	26,748
Goodwill	399,882	402,976
Intangible assets, net	88,035	98,769
Deferred contract costs, net	14,380	16,298
Deferred compensation plan assets	34,305	28,548
Deferred income taxes	6,834	7,691
Other assets	9,959	10,739
Total assets	1,462,000	1,350,662
Current liabilities:
Accounts payable and accrued liabilities	114,378	122,083
Accrued compensation and benefits	95,555	105,667
Deferred revenue	51,182	71,722
Income taxes payable	4,438	4,703
Other liabilities	11,896	12,091
Total current liabilities	277,449	316,266
Deferred revenue, less current portion	20,394	28,182
Deferred income taxes	26,377	20,106
Deferred compensation plan liabilities, less current portion	33,497	30,707
Other liabilities	17,864	9,633
Total liabilities	375,581	404,894
Commitments and contingencies
Shareholders' equity:
Common stock, no par value; 100,000 shares authorized; 64,371 and 65,137 shares issued and outstanding at September 30, 2018 and 2017, at stated amount, respectively	487,539	475,592
Accumulated other comprehensive income	(36,953)	(27,619)
Retained earnings	633,281	492,112
Total MAXIMUS shareholders' equity	1,083,867	940,085
Noncontrolling interests	2,552	5,683
Total equity	1,086,419	945,768
Total liabilities and equity	$ 1,462,000	$ 1,350,662

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - shares	Sep. 30, 2018	Sep. 30, 2017
Statement of Financial Position [Abstract]
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	64,371,000	65,137,000
Common stock, shares outstanding	64,371,000	65,137,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Cash flows from operations:
Net income	$ 220,816	$ 212,182	$ 180,160
Adjustments to reconcile net income to net cash provided by operations:
Depreciation and amortization of property, plant, equipment and capitalized software	51,884	55,769	58,404
Amortization of intangible assets	10,308	12,208	13,377
Deferred income taxes	6,721	4,762	5,652
Stock compensation expense	20,238	21,365	18,751
Gain on sale of business	0	(650)	(6,880)
Changes in assets and liabilities, net of effects of business combinations:
Accounts receivable—billed and billable	34,033	53,025	(51,986)
Accounts receivable—unbilled	4,920	26	(5,590)
Prepaid expenses and other current assets	4,954	2,584	(2,027)
Deferred contract costs	1,838	2,037	(398)
Accounts payable and accrued liabilities	(7,725)	(28,309)	(2,371)
Accrued compensation and benefits	(8,795)	8,849	(869)
Deferred revenue	(27,039)	(15,401)	(11,661)
Income taxes	7,262	8,901	(13,125)
Other assets and liabilities	4,110	(148)	(1,411)
Cash provided by operations	323,525	337,200	180,026
Cash flows from investing activities:
Purchases of property and equipment and capitalized software costs	(26,520)	(24,154)	(46,391)
Acquisition of businesses, net of cash acquired	0	(2,677)	(46,651)
Acquisition of part of noncontrolling interest	(157)	0	0
Proceeds from the sale of a business	0	1,035	5,515
Purchases of short-term investments	(19,996)	0	0
Other	369	575	424
Cash used in investing activities	(46,304)	(25,221)	(87,103)
Cash flows from financing activities:
Cash dividends paid to MAXIMUS shareholders	(11,692)	(11,674)	(11,701)
Repurchases of common stock	(66,919)	(28,863)	(33,335)
Tax withholding related to RSU vesting	(8,529)	(9,175)	(11,614)
Borrowings under credit facility	136,632	185,000	149,823
Repayment of credit facility and other long-term debt	(136,769)	(349,981)	(195,200)
Stock option exercises	0	924	546
Stock compensation tax benefit	0	0	5,172
Other	(4,603)	(1,660)	(533)
Cash used in financing activities	(91,880)	(215,429)	(96,842)
Effect of exchange rate changes on cash	(2,348)	3,503	(4,554)
Net increase/(decrease) in cash and cash equivalents	182,993	100,053	(8,473)
Cash and cash equivalents, beginning of period	166,252	66,199	74,672
Cash and cash equivalents, end of period	$ 349,245	$ 166,252	$ 66,199

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Accumulated Other Comprehensive Income	Retained Earnings	Noncontrolling Interest	Unvested restricted stock units	Unvested restricted stock unitsCommon Stock
Balance (in shares) at Sep. 30, 2015		65,437
Balance at Sep. 30, 2015	$ 615,699	$ 446,132	$ (22,365)	$ 188,611	$ 3,321
Increase (Decrease) in Shareholders' Equity
Net income	180,160			178,362	1,798
Foreign currency translation	(13,828)		(13,828)
Interest rate hedge, net of income taxes	24		24
Cash dividends	(12,761)			(11,701)	(1,060)
Dividends on RSUs		$ 363		(363)
Repurchases of common stock	$ (31,338)			(31,338)
Repurchases of common stock (in shares)	(600)	(587)
Stock compensation expense	$ 18,751	$ 18,751
Stock compensation tax benefit	5,172	5,172
Tax withholding relating to RSU vesting						$ (9,285)	$ (9,285)
Stock options exercised and RSUs vesting	546	$ 546
Stock options exercised and RSUs vesting (in shares)		373
Balance (in shares) at Sep. 30, 2016		65,223
Balance at Sep. 30, 2016	753,140	$ 461,679	(36,169)	323,571	4,059
Increase (Decrease) in Shareholders' Equity
Net income	212,182			209,426	2,756
Foreign currency translation	8,549		8,549
Interest rate hedge, net of income taxes	1		1
Cash dividends	(12,806)			(11,674)	(1,132)
Dividends on RSUs		$ 348		(348)
Repurchases of common stock	$ (28,863)			(28,863)
Repurchases of common stock (in shares)	(600)	(558)
Stock compensation expense	$ 21,365	$ 21,365
Tax withholding relating to RSU vesting						(8,724)	(8,724)
Stock options exercised and RSUs vesting	$ 924	$ 924
Stock options exercised and RSUs vesting (in shares)		472
Balance (in shares) at Sep. 30, 2017	65,137	65,137
Balance at Sep. 30, 2017	$ 945,768	$ 475,592	(27,619)	492,112	5,683
Increase (Decrease) in Shareholders' Equity
Net income	220,816			220,751	65
Foreign currency translation	(9,334)		(9,334)
Interest rate hedge, net of income taxes	0
Cash dividends	(14,607)			(11,692)	(2,915)
Dividends on RSUs	0	$ 318		(318)
Repurchases of common stock	$ (67,572)			(67,572)
Repurchases of common stock (in shares)	(1,100)	(1,088)
Stock compensation expense	$ 20,238	$ 20,238
Tax withholding relating to RSU vesting						$ (8,733)	$ (8,733)
Stock options exercised and RSUs vesting	0	$ 0
Stock options exercised and RSUs vesting (in shares)		322
Addition of noncontrolling interest from acquisition	$ (157)	$ 124			(281)
Balance (in shares) at Sep. 30, 2018	64,371	64,371
Balance at Sep. 30, 2018	$ 1,086,419	$ 487,539	$ (36,953)	$ 633,281	$ 2,552

Business and summary of signifi

Business and summary of significant accounting policies	12 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business and summary of significant accounting policies	Business and summary of significant accounting policies Description of business MAXIMUS, Inc. (the "Company" or "we") is a leading operator of government health and human services programs worldwide. In fiscal year 2018, we conducted our operations through three business segments: Health Services, U.S. Federal Services and Human Services. • The Health Services Segment provides a variety of business process services and appeals and assessments for state, provincial and national government programs. These services support a variety of government health benefit programs including Medicaid, the Children's Health Insurance Program (CHIP) and the Affordable Care Act (ACA) in the U.S., Health Insurance BC (British Columbia) in Canada, and the Health Assessment Advisory Service (HAAS) contract in the U.K. • The U.S. Federal Services Segment provides business process solutions, program management, as well as system and software development and maintenance services for various U.S. federal civilian programs. The Segment also contains certain state-based assessments and appeals work that is part of the Segment's heritage within the Medicare Appeals portfolio and continues to be managed within this Segment. • The Human Services Segment provides national, state and county human services agencies with a variety of business process services and related consulting services for welfare-to-work, child support, higher education institutions and other human services programs. Approximately 70% of our revenue in this segment was earned in foreign jurisdictions. Principles of consolidation The consolidated financial statements include the accounts of MAXIMUS, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Certain financial results have been reclassified to conform with our current period presentation. Where MAXIMUS owns less than 100% of the share capital of its subsidiaries, but is still considered to have sufficient ownership to control the businesses, the results of these business operations are consolidated within our financial statements. The ownership interests held by other parties are shown as noncontrolling interests. Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities and the reported amounts of revenue and expenses during each reporting period. Actual results could differ from those estimates. Our significant estimates include revenue recognition, estimates of the fair value of assets acquired and liabilities assumed in business combinations, estimates of the collectibility of receivables, estimates of future discounts in performance-based contracts, evaluation of asset impairment, accrual of estimated liabilities, valuation of acquisition-related contingent consideration liabilities and income taxes. Revenue recognition Revenue is generated from contracts with various pricing arrangements with total revenue contributions in fiscal year 2018 as follows: • performance-based criteria ( 43% ); • costs incurred plus a negotiated fee ("cost-plus") ( 33% ); • fixed-price ( 18% ); and • time-and-materials ( 6% ). We recognize revenue on arrangements as work is performed and amounts are earned. We consider amounts to be earned once evidence of an arrangement has been obtained, services have been delivered, fees are fixed or determinable and collectability of revenue is reasonably assured. We recognize revenue on performance-based contracts when earned, which occurs when we have achieved the performance obligation. This may result in revenue being recognized in irregular increments. In certain performance-based contracts, we may negotiate arrangements where we are reimbursed at higher levels at the beginning of an arrangement. Where we believe the rates in the latter part of the contract represent a significant and incremental discount to the customer, we recognize revenue at an average per-transaction rate. This results in a deferred revenue balance and requires us to estimate future volumes over the life of an arrangement. Adjustments to estimates of future volumes result in adjustments to revenue. Revenue on cost-plus contracts is recognized as services are performed, based on costs incurred plus the negotiated fee earned. In certain contracts with the U.S. Federal Government, we may be paid an award fee, based upon the quality of the service we perform. Where this fee can be objectively determined, it is recognized ratably over the period of performance, which is between four and six months. Where the fee cannot be determined objectively, all revenue is deferred until the fee has been earned. We recognize revenue on fixed-priced contracts when earned, as services are provided. Revenue is generally recognized on a straight-line basis unless evidence suggests that revenue is earned or obligations are fulfilled in a different pattern. The timing of expense recognition may result in irregular profit margins. Revenue on time-and-materials contracts is recognized as services are performed, based on hours worked and expenses incurred. Where contracts have multiple deliverables, we evaluate these deliverables at the inception of each contract and as each item is delivered. As part of this evaluation, we consider whether a delivered item has value to a customer on a stand-alone basis and whether the delivery of the undelivered items is considered probable and substantially within our control, if a general right of return exists. Where deliverables, or groups of deliverables, have both of these characteristics, we treat each deliverable item as a separate element in the arrangement, allocate a portion of the allocable arrangement consideration using the estimated relative selling price method to each element and apply the relevant revenue recognition guidance to each element. Sales and purchases in jurisdictions subject to indirect taxes, such as value added tax, are recorded net of tax collected and paid. New accounting standards In May 2014, the FASB issued Accounting Standard Update (ASU) No. 2014-09, Revenue from Contracts with Customers (ASC Topic 606). In addition, the FASB has issued additional updates covering technical items and changing the date of adoption. We adopted this standard on October 1, 2018, using the modified retrospective method. Under this method, we will recognize the cumulative effect of adoption as an adjustment to our retained earnings balance on October 1, 2018. Our balance sheet at October 1, 2018, will also be adjusted to reflect changes in our deferred revenue and unbilled accounts receivable balances, with corresponding changes to our deferred tax assets and liabilities. We will not adjust our comparative periods; we will provide disclosure of revenue and other related balances as they would have been reported under prior guidance for our fiscal year 2019. The core principle of ASC Topic 606 is that we should recognize revenue in a manner which depicts the transfer of control for promised services from ourselves to our customers. The new standard will also require additional disclosures in our first quarter of 2019 regarding our contracts with customers, including disclosure of our remaining unsatisfied performance obligations. We are continuing to assess these disclosures. To address the changes arising from ASC Topic 606, we established a cross-functional steering committee which includes representatives from across all our business and support segments. The steering committee is responsible for evaluating the impact of the standard on our operations including accounting, taxation, internal audit and financial systems. Our approach to analyzing these impacts included reviewing our current accounting policies and practices to identify potential differences that will result from applying the requirements of the new standard to our existing contracts. We have identified and made changes to our business processes, systems and controls in order to support revenue recognition and the related disclosures under ASC Topic 606. We have substantially completed our evaluation of the effect of adopting ASC Topic 606. Based upon this assessment, we anticipate that we will record an increase of approximately $33 million to our retained earnings balance at adoption, representing the after-tax effect of the acceleration of revenue on certain contracts; our opening balance sheet will show adjustments to unbilled receivables and deferred revenue to reflect these changes, along with corresponding changes in deferred taxation. The most significant cause of this change will come from some of our welfare-to-work contracts which have been reported in our Human Services Segment. Certain contracts include incentive payments where participants reach employment milestones, which are typically remaining in employment for a period of up to twelve months. Under our existing accounting guidance, we are required to defer this revenue until the outcome has been achieved. Under ASC Topic 606, we are required to recognize this revenue over the period where we are providing the relevant services. This will require us to make estimates of future outcome fees and the periods over which these fees will be earned. Other changes from ASC Topic 606 are not expected to be material. In February 2016, the FASB issued ASU No. 2016-02, Leases . The new standard requires that assets and liabilities arising under leases be recognized on the balance sheet. The standard also requires additional quantitative and qualitative disclosures that provide the amount, timing and uncertainty of cash flows relating to lease arrangements. We are required to adopt this standard on October 1, 2019. In July 2018, the FASB provided an optional transition method of adoption, permitting entities to recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We intend to adopt using the optional transition method. We are currently evaluating the likely effects on our business. In August and November 2016, the FASB issued two ASUs pertaining to the statement of cash flows; ASU No. 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments and ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash . These updates will require us to make certain changes to the presentation of our cash flows. The most notable change that we anticipate relates to the treatment of balances we consider to be "restricted cash." Restricted cash represents funds which are held in our bank accounts but which we are precluded from using for general business needs through contractual requirements; these requirements include serving as collateral for lease, credit card or letter of credit arrangements or where we hold funds on behalf of clients. As we do not consider them cash or cash equivalents, we have not included them within our cash flow statement except where we have moved restricted cash in or out of unrestricted cash balances. From October 1, 2018, we will be required to include movements in cash, cash equivalents and restricted cash within our consolidated statement of cash flows. At the time of adoption, we will recast our comparative financial statements as though this standard had always been in place. We do not believe they will have a significant effect on our reported cash flows. In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment. This standard will not change the manner in which we would identify a goodwill impairment but would change the manner of the calculation of any resulting impairment. Under existing guidance, we would calculate goodwill for each of our reporting units by calculating the fair value of all existing assets and liabilities within that reporting unit and comparing this to the fair value of the reporting unit; to the extent that this difference is less than our existing goodwill balance related to that reporting unit, we would record an impairment. The new standard will require us to calculate goodwill based upon the difference between the fair value and reported value of a reporting unit. This standard would be effective for our 2021 fiscal year, although early adoption is permitted. The impact of the new standard will depend on the outcomes of future goodwill impairment tests. Other than these new accounting standards, there have been no other recent pronouncements which we anticipate will significantly affect our financial statements. Cash, cash equivalents and restricted cash We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Investments with a longer maturity are shown as short-term investments. Where we are obliged to hold cash balances as collateral for lease, credit card or letter of credit arrangements, or where we hold funds on behalf of clients, this balance is reported within prepayments and other current assets. These restricted cash balances totaled $7.3 million and $13.5 million at September 30, 2018 and 2017 , respectively. During the year, we have held some liquid investments with an original maturity in excess of three months. We have reported this balance as a short term investment. We have recorded income over the term of this investment, which matured in October 2018. There is no material difference between the fair value and the reported value of the investment at September 30, 2018 . Accounts receivable—billed, billable and unbilled Billed receivables are balances where an invoice has been prepared and issued and is collectible under standard contract terms. Many of our clients require invoices to be prepared on a monthly basis. Where we anticipate that an invoice will be issued within a short period of time and where the funds are considered collectible within standard contract terms, we include this balance as billable accounts receivable. Both billed and billable balances are recorded at their face amount less an allowance for doubtful accounts. We re-evaluate our client receivables on a quarterly basis, especially receivables that are past due, and reassess our allowance for doubtful accounts based on specific client collection issues. We present unbilled receivables as a separate component of our consolidated balance sheet. Unbilled receivables represents a timing difference between when amounts are billed or billable and when revenue has been recognized or has occurred as of period end. The timing of these billings is generally driven by the contractual terms, which may have billing milestones that are different from revenue recognition milestones. Our unbilled receivables balance also includes retainage balances, where customers may hold back payment for work performed for a period of time to allow opportunities to evaluate the quality of our performance. Our unbilled receivable balance is recorded at fair value which is the value which we expect to invoice for the services performed, once the criteria for billing have been met. Business combinations and goodwill The purchase price of an acquired business is allocated to tangible assets, separately identifiable intangible assets acquired and liabilities assumed based upon their respective fair values. Any excess balance is recorded as goodwill. Costs incurred directly related to an acquisition, including legal, accounting and valuation services, are expensed as incurred. Intangible assets are separately identified and recorded at fair value. These assets are amortized on a straight-line basis over useful lives estimated at the time of the business combination. Goodwill is not amortized but is subject to impairment testing on an annual basis, or more frequently if impairment indicators arise. Impairment testing is performed at the reporting unit level. A reporting unit is the operating segment, or a business one level below that operating segment (the component level) if discrete financial information is prepared and reviewed regularly by segment management. However, components are aggregated if they have similar economic characteristics. The evaluation is performed by comparing the fair value of the relevant reporting unit to the carrying value, including goodwill, of the reporting unit. If the fair value of the reporting unit exceeds the carrying value, no impairment loss is recognized. However, if the carrying value of the reporting unit exceeds the fair value, the goodwill of the reporting unit may be impaired. Our reporting units are consistent with our operating segments, Health Services, U.S. Federal Services and Human Services. We perform our annual impairment test as of July 1 of each year. We performed the annual impairment test, as of July 1, 2018 , and determined that there had been no impairment of goodwill. In performing this assessment, we utilized an income approach. Such an approach requires estimation of future operating cash flows including business growth, utilization of working capital and discount rates. The valuation of the business as a whole is compared to our market value at the date of the test in order to verify the calculation. Long-lived assets (excluding goodwill) Property and equipment is recorded at cost. Depreciation is recorded over the assets' respective useful economic lives using the straight-line method, which are not to exceed 39 years for our buildings and 7 years for office furniture and equipment. Leasehold improvements are amortized over the shorter of their useful life or the remaining term of the lease. Repairs and maintenance costs are expensed as incurred. All of the Company's capitalized software represents development costs for software that is intended for our internal use. Direct costs of time and materials incurred for the development of application software for internal use are capitalized and depreciated using the straight-line method over the estimated useful life of the software, ranging from three to eight years . Costs incurred for upgrades and enhancements that do not result in additional functionality are expensed as incurred. Deferred contract costs consist of contractually recoverable direct set-up costs related to long-term service contracts. These costs include direct and incremental costs incurred prior to the commencement of providing service to our customer. These costs are expensed over the period the services are provided using the straight-line method. We review long-lived assets for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be fully recoverable. Our review is based on our projection of the undiscounted future operating cash flows of the related asset group. To the extent such projections indicate that future undiscounted cash flows are not sufficient to recover the carrying amount, we recognize a non-cash impairment charge to reduce the carrying amount to equal projected future discounted cash flows. No impairment charges were recorded in the three years ending September 30, 2018 . Income taxes Deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws for the taxable years in which those differences are expected to reverse. In addition, a valuation allowance is recorded if it is believed more likely than not that a deferred tax asset will not be fully realized. We recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would "more likely than not" sustain the position following an audit. For tax positions meeting the "more likely than not" threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority. Foreign currency For all foreign operations, the functional currency is the local currency. The assets and liabilities of foreign operations are translated into U.S. Dollars at period-end exchange rates, and revenue and expenses are translated at average exchange rates for the year. The resulting cumulative translation adjustment is included in accumulated other comprehensive income on the consolidated balance sheet. Gains and losses from foreign currency transactions are included in other income, net. Contingencies From time to time, we are involved in legal proceedings, including contract and employment claims. We assess the likelihood of any adverse judgments or outcomes to these contingencies, as well as potential ranges of probable losses and establish reserves accordingly. The amount of reserves required may change in future periods due to new developments in each matter or changes in approach to a matter such as a change in settlement strategy. Fair value measurements Fair value is the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between marketplace participants. Assets and liabilities subject to fair value measurements are required to be disclosed within a fair value hierarchy. The fair value hierarchy ranks the quality and reliability of inputs used to determine fair value. Accordingly, assets and liabilities carried at, or permitted to be carried at, fair value are classified within the fair value hierarchy in one of the following categories based on the lowest level input that is significant in measuring fair value: Level 1 - Fair value is determined by using unadjusted quoted prices that are available in active markets for identical assets and liabilities. Level 2 - Fair value is determined by using inputs other than Level 1 quoted prices that are directly or indirectly observable. Inputs can include quoted prices for similar assets and liabilities in active markets or quoted prices for identical assets and liabilities in inactive markets. Related inputs can also include those used in valuation or other pricing models such as interest rates and yield curves that can be corroborated by observable market data. Level 3 - Fair value is determined by using inputs that are unobservable and not corroborated by market data. Use of these inputs involves significant and subjective judgment. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and other amounts included within current assets and liabilities that meet the definition of a financial instrument approximate fair value due to the short-term nature of these balances. We hold investments in a Rabbi Trust on behalf of our deferred compensation plan. These assets are recorded on our consolidated balance sheet at fair value under the heading of "Deferred Compensation Plan Assets". These assets have quoted prices in active markets (Level 1). See "Note 12. Employee benefit plans and deferred compensation" for further details. We have recorded a contingent consideration payment related to an acquisition which may be paid between now and 2022. The related liability is recorded on our consolidated balance sheet as a liability at estimated fair value and updated on a quarterly basis as an acquisition-related expense or benefit. The valuation of this liability is derived from internal estimates of future performance and not from inputs that are observable (Level 3).

Business segments

Business segments	12 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Business segments	Business segments We have three business segments, Health Services, U.S. Federal Services and Human Services. These segments reflect the way in which historically we have organized and managed the business and is consistent with the manner in which our Chief Executive Officer operated and reviewed the results of the business during the year ended September 30, 2018. Expenses which are not specifically included in the segments are included in other categories, including amortization of intangible assets, costs incurred in restructuring our U.K. Human Services business, the direct costs of acquisitions and the gain on sale of the K-12 Education business. These costs are excluded from measuring each segment's operating performance. The results of these segments for the three years ended September 30, 2018 are shown below (in thousands). Year ended September 30, 2018 2017 2016 Revenue: Health Services $ 1,404,959 $ 1,380,151 $ 1,298,304 U.S. Federal Services 478,911 545,573 591,728 Human Services 508,366 525,237 513,328 Total $ 2,392,236 $ 2,450,961 $ 2,403,360 Gross Profit: Health Services $ 372,628 $ 347,325 $ 292,181 U.S. Federal Services 126,698 139,321 138,168 Human Services 95,059 125,259 131,842 Total $ 594,385 $ 611,905 $ 562,191 Selling, general and administrative expense: Health Services $ 136,250 $ 132,081 $ 107,155 U.S. Federal Services 69,312 74,345 74,792 Human Services 76,835 76,675 84,157 Other 2,844 1,492 2,987 Total $ 285,241 $ 284,593 $ 269,091 Operating income: Health Services $ 236,378 $ 215,244 $ 185,026 U.S. Federal Services 57,386 64,976 63,376 Human Services 18,224 48,584 47,685 Amortization of intangible assets (10,308 ) (12,208 ) (13,377 ) Restructuring costs (3,353 ) (2,242 ) — Acquisition-related expenses (947 ) (83 ) (832 ) Gain on sale of a business — 650 6,880 Other (1,897 ) (1,409 ) (2,155 ) Total $ 295,483 $ 313,512 $ 286,603 Operating income as a percentage of revenue: Health Services 16.8 % 15.6 % 14.3 % U.S. Federal Services 12.0 % 11.9 % 10.7 % Human Services 3.6 % 9.2 % 9.3 % Total 12.4 % 12.8 % 11.9 % Depreciation and amortization: Health Services $ 28,613 $ 29,114 $ 31,916 U.S. Federal Services 8,478 11,175 9,953 Human Services 14,793 15,480 16,535 Total $ 51,884 $ 55,769 $ 58,404 Acquisition-related expenses are costs of completed business combinations as well as the costs of any unsuccessful transactions. The charges above include costs for the acquisition of General Dynamics Information Technology's citizen engagement center business which were incurred in fiscal year 2018 prior to the transaction closing in fiscal year 2019. Other costs include those related to Revitalised Limited in fiscal year 2017 and both Ascend Management Innovations, LLC (Ascend) and Assessments Australia in fiscal year 2016. We operate in the United States, the United Kingdom, Australia, Canada, Saudi Arabia and Singapore. Our revenue was distributed as follows (in thousands): Year ended September 30, 2018 2017 2016 United States $ 1,692,823 $ 1,765,661 $ 1,721,261 United Kingdom 347,026 346,342 384,649 Australia 247,850 232,434 200,539 Rest of World 104,537 106,524 96,911 Total $ 2,392,236 $ 2,450,961 $ 2,403,360 Identifiable assets for the segments are shown below (in thousands): Year Ended 2018 2017 Health Services $ 482,490 $ 515,850 U.S. Federal Services 375,807 397,824 Human Services 144,445 169,523 Corporate/Other 459,258 267,465 Total $ 1,462,000 $ 1,350,662 Our long-lived assets, consisting of property and equipment, capitalized software costs and deferred compensation plan assets, were distributed as follows (in thousands): Year Ended 2018 2017 United States $ 98,340 $ 101,530 Australia 20,545 32,165 Canada 9,504 13,670 United Kingdom 5,498 9,251 Rest of World 391 331 Total $ 134,278 $ 156,947

Concentrations of credit risk a

Concentrations of credit risk and major customers	12 Months Ended
	Sep. 30, 2018
Risks and Uncertainties [Abstract]
Concentrations of credit risk and major customers	Concentrations of credit risk and major customers Financial instruments that potentially subject us to significant concentrations of credit risk consist primarily of accounts receivable — billed, billable and unbilled. The majority of our business is in the United States. Revenue from foreign projects and offices was 29% , 28% and 28% of total revenue for the years ended September 30, 2018 , 2017 and 2016 , respectively. For each of the years ended September 30, 2018 , our total revenue was derived from the following customers: Year ended 2018 2017 2016 State and local government agencies 51 % 49 % 46 % Foreign government agencies 27 % 26 % 26 % U.S. Federal Government agencies 16 % 19 % 22 % Other sources 6 % 6 % 6 % Many of the state government agency programs receive significant federal funding. The other sources include local municipalities and commercial customers. We believe that the credit risk associated with our receivables is limited due to the creditworthiness of these customers. During fiscal year 2018 , the U.S. Federal Government, the U.K. Government, the Australia Government and the State of New York each provided more than 10% of our annual revenue. Within these governments, we may be serving several distinct agencies. Revenue from the U.S. Federal Government was exclusively within the U.S. Federal Segment. Revenue from the U.K. Government was both within the Health Services and Human Services Segments. Revenue from the State of New York was exclusively within our Health Services Segment. Revenue from the Australian Government was exclusively within our Human Services Segment. The proportion of revenue recognized from customers providing in excess of 10% of our consolidated revenue for each of the three years ended September 30, 2018 , was as follows: Year ended 2018 2017 2016 U.S. Federal Government 16 % 19 % 22 % New York 16 % 15 % 12 % United Kingdom 12 % 12 % 16 % Australia 10 % * * ______________________ * Government provided less than 10% of our consolidated revenue in this fiscal year.

Earnings per share

Earnings per share	12 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings per share	Earnings per share The weighted average number of shares outstanding used to compute earnings per share was as follows (in thousands): Year ended September 30, 2018 2017 2016 Weighted average shares outstanding 65,501 65,632 65,822 Effect of employee stock options and unvested restricted stock awards 431 433 407 Denominator for diluted earnings per share 65,932 66,065 66,229 For the years ended September 30, 2018 , 2017 and 2016 , we excluded approximately 5,000 , 9,000 and 21,000 unvested restricted stock units, respectively, from the calculation of diluted earnings per share as the effect of including them would have been anti-dilutive.

Income taxes

Income taxes	12 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Income taxes	Income taxes The components of income before income taxes and the corresponding provision for income taxes are as follows (in thousands): Year ended September 30, 2018 2017 2016 Income before income taxes: United States $ 248,360 $ 257,910 $ 238,871 Foreign 50,849 56,325 47,097 Income before income taxes $ 299,209 $ 314,235 $ 285,968 Year ended September 30, 2018 2017 2016 Current provision: Federal $ 42,318 $ 70,476 $ 69,025 State and local 13,459 15,594 15,595 Foreign 15,895 11,221 15,536 Total current provision 71,672 97,291 100,156 Deferred tax expense (benefit): Federal 4,106 5,490 7,778 State and local 2,902 643 902 Foreign (287 ) (1,371 ) (3,028 ) Total deferred tax expense (benefit) 6,721 4,762 5,652 Provision for income taxes $ 78,393 $ 102,053 $ 105,808 Our results for the year ended September 30, 2018 , benefited from the effects of the Tax Cuts and Jobs Act (the Act), which was signed on December 22, 2017, and was effective from January 1, 2018. The Act reduced our annual tax rate, resulting in reduced expense and a one-time benefit from a reduction in our deferred tax liabilities. It also included a "toll tax" on our undistributed and previously untaxed earnings in foreign locations, which is payable over eight years and which we have included in our long-term liabilities. At September 30, 2018 , we have not completed our accounting for the tax effects of enactment of the Act; however, as described below, we have made a reasonable estimate of the effects on our existing deferred tax balances and the one-time transition tax. For these items we recognized provisional amounts in income tax expense benefit. The toll tax will be included in our U.S. federal income tax return for fiscal year 2018, which is expected to be filed in July 2019. Our federal statutory income tax rate for the first quarter of fiscal year 2018 was 35%; the rate for the remainder of the fiscal year was 21%. This resulted in a statutory rate for the fiscal year of 24.5% . The provision for income taxes differs from that which would have resulted from the use of this rate is as follows (in thousands): Year ended September 30, 2018 2017 2016 Federal income tax provision at statutory rate of 24.5%, 35% and 35% $ 73,396 $ 109,982 $ 100,089 State income taxes, net of federal benefit 12,348 10,554 10,723 Foreign taxation (1,531 ) (6,940 ) (3,976 ) Permanent items 1,176 970 1,284 Tax credits (2,438 ) (4,851 ) (1,592 ) Toll tax 9,425 — — Deferred tax liability - tax rate change (10,514 ) — — Vesting of equity compensation (2,849 ) (6,569 ) — Other (620 ) (1,093 ) (720 ) Provision for income taxes $ 78,393 $ 102,053 $ 105,808 The significant items comprising our deferred tax assets and liabilities as of September 30, 2018 and 2017 are as follows (in thousands): As of September 30, 2018 2017 Net deferred tax assets/(liabilities) Costs deductible in future periods $ 20,254 $ 30,794 Deferred revenue 5,197 20,703 Stock compensation 3,469 4,976 Net operating loss carryforwards 302 360 Amortization of goodwill and intangible assets (27,054 ) (36,100 ) Capitalized software (6,016 ) (9,197 ) Accounts receivable - unbilled (7,854 ) (12,953 ) Property and equipment (2,011 ) (3,924 ) Prepaid expenses (2,927 ) (3,741 ) Other (2,903 ) (3,333 ) $ (19,543 ) $ (12,415 ) Our deferred tax assets and liabilities are held in various national and international jurisdictions which do not allow right of offset. Accordingly, our presentation of deferred taxes on our consolidated balance sheet is split between jurisdictions which show a net deferred tax asset and a net deferred tax liability. Our net deferred tax position is summarized below (in thousands): As of September 30, 2018 2017 Balance of tax jurisdictions with net deferred tax assets $ 6,834 $ 7,691 Balance of tax jurisdictions with net deferred tax liabilities (26,377 ) (20,106 ) Net deferred tax liabilities $ (19,543 ) $ (12,415 ) In fiscal year 2018, we remeasured our deferred tax asset and liability balances at December 22, 2017, based on the rates at which they are expected to reverse in the future. However, we are still analyzing certain aspects of the Act and refining our calculations, which could potentially affect the measurement of these balances or potentially give rise to new deferred tax amounts. The provisional amount recorded related to the remeasurement of our net deferred tax liabilities was a reduction to income tax expense of $10.5 million for the fiscal year ended September 30, 2018. Additionally, in connection with the required one-time U.S. repatriation tax on undistributed earnings, we recorded a provisional tax expense of $9.4 million . The Company will continue to analyze the Act to determine the full effects of the new law and monitor guidance from the United States Treasury Department as to the application of certain aspects of the Act. Additionally, we will monitor guidance for states and how they will organize their tax codes prospectively We consider our foreign earnings in excess of the earnings subject to the one-time transition tax to be indefinitely reinvested outside of the United States in accordance with the relevant accounting guidance for income taxes. Accordingly, no U.S. deferred taxes have been recorded with respect to such earnings. As of September 30, 2018 , our foreign subsidiaries held approximately $47.1 million of cash and cash equivalents in either U.S. Dollars or local currencies. Cash paid for income taxes during the years ended September 30, 2018 , 2017 , and 2016 was $65.3 million , $87.8 million and $108.3 million , respectively. The provision for income taxes includes all provision to return adjustments included in the year recognized in the financial statements. We account for uncertain tax positions by recognizing the financial statement effects of a tax position only when, based upon the technical merits, it is "more-likely-than-not" that the position will be sustained upon examination. The total amount of unrecognized tax benefits that, if recognized, would affect our annual effective income tax rate was $1.3 million and $1.1 million at September 30, 2018 and 2017 , respectively. We report interest and penalties as a component of income tax expense. In the fiscal years ending September 30, 2018 , 2017 and 2016 , we recognized interest expense relating to unrecognized tax benefits of less than $0.1 million in each year. The net liability balance at September 30, 2018 and 2017 includes approximately $0.7 million of interest and penalties. We recognize and present uncertain tax positions on a gross basis (i.e., without regard to likely offsets for deferred tax assets, deductions and/or credits that would result from payment of uncertain tax amounts). The reconciliation of the beginning and ending amount of gross unrecognized tax benefits was as follows (in thousands): Year ended September 30, 2018 2017 2016 Balance at beginning of year $ 633 $ 448 $ 529 Increases for tax positions taken in current year 88 185 — Reductions for tax positions of prior years — — (81 ) Balance at end of year $ 721 $ 633 $ 448 We file income tax returns in the U.S. federal jurisdiction and in various state and foreign jurisdictions. We are no longer subject to federal income tax examinations for years before 2014 and to state and local income tax examinations by tax authorities for years before 2013. In international jurisdictions, similar rules apply to filed income tax returns, although the tax examination limitations and requirements may vary. We are no longer subject to audit by tax authorities for foreign jurisdictions for years prior to 2013.

Debt

Debt	12 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Debt	Debt Credit Facilities Our credit agreement provides for a revolving line of credit up to $400 million that may be used for revolving loans, swingline loans (subject to a sublimit of $5 million ), and to request letters of credit, subject to a sublimit of $50 million . The line of credit is available for general corporate purposes, including working capital, capital expenditures and acquisitions. Borrowings are permitted in currencies other than the U.S. Dollar. In September 2017, we extended the term of our credit agreement to September 2022, at which time all outstanding borrowings must be repaid. At September 30, 2018 , we had no borrowings under the credit agreement. In addition to borrowings under the credit agreement, we have an outstanding loan of $0.5 million ( 0.7 million Canadian Dollars) with the Atlantic Innovation Fund of Canada. There is no interest charge on this loan. The Atlantic Innovation Fund loan is repayable over 15 remaining quarterly installments. At September 30, 2018 , we held two letters of credit under our credit agreement totaling $0.7 million . Each of these letters of credit may be called by vendors in the event that the Company defaults under the terms of a contract, the probability of which we believe is remote. In addition, two letters of credit totaling $3.0 million , secured with restricted cash balances, are held with another financial institution to cover similar obligations to customers. Our credit agreement requires us to comply with covenants including a maximum total leverage ratio and a minimum fixed charge coverage ratio. We were in compliance with all covenants as of September 30, 2018 . Our obligations under the credit agreement are guaranteed by material domestic subsidiaries of the Company, but are otherwise unsecured. In the event that our total leverage ratio, as defined in the credit agreement, exceeds 2.50 : 1 , we would be obliged to provide security in the form of the assets of the parent Company and certain of its subsidiaries. Our credit agreement contains no restrictions on the payment of dividends as long as our leverage ratio does not exceed 2.50 :1. At September 30, 2018 , our total leverage ratio was less than 1.0 : 1.0 . We do not believe that the provisions of the credit agreement represent a significant restriction to the successful operation of the business or to our ability to pay dividends. The Credit Agreement provides for an annual commitment fee payable on funds not borrowed or utilized for letters of credit. This charge is based upon our leverage and varies between 0.125% and 0.275% . Commitment fees are recorded as interest expense on the consolidated statement of operations. Borrowings under the Credit Agreement bear interest at our choice at either (a) a Base Rate plus a margin that varies between 0.0% and 0.75% per year, (b) a Eurocurrency Rate plus an applicable margin that varies between 1.0% and 1.75% per year or (c) an Index Rate plus an applicable margin which varies between 1.0% and 1.75% per year. The Base Rate, Eurocurrency Rate and Index Rate are defined by the Credit Agreement. Derivative Arrangement In order to add stability to our interest expense and manage our exposure to interest rate movements, we may enter into derivative arrangements to fix payments on part of an outstanding loan balance. We agree to pay a fixed rate of interest to a financial institution and receive a balance equivalent to the floating rate payable. Our outstanding derivative instruments expired during fiscal year 2017. As this cash flow hedge was considered effective, the gains and losses in the fair value of this derivative instrument were reported in accumulated other comprehensive income (AOCI) in the consolidated statement of comprehensive income. Interest Payments During the fiscal years ended September 30, 2018 , 2017 and 2016 , we made interest payments of $0.6 million , $2.0 million and $3.7 million , respectively.

Goodwill and intangible assets

Goodwill and intangible assets	12 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and intangible assets	Goodwill and intangible assets Changes in goodwill for the years ended September 30, 2018 and 2017 are as follows (in thousands): Health U.S. Federal Human Total Balance as of September 30, 2016 $ 123,679 $ 228,148 $ 45,731 $ 397,558 Adjustment to goodwill acquired with Ascend and Assessments Australia, respectively (557 ) — 71 (486 ) Acquisition of Revitalised 2,830 — — 2,830 Foreign currency translation 2,508 — 566 3,074 Balance as of September 30, 2017 128,460 228,148 46,368 402,976 Foreign currency translation (1,719 ) — (1,375 ) (3,094 ) Balance as of September 30, 2018 $ 126,741 $ 228,148 $ 44,993 $ 399,882 There have been no impairment charges to our goodwill. The following table sets forth the components of intangible assets (in thousands): As of September 30, 2018 As of September 30, 2017 Cost Accumulated Amortization Intangible Assets, net Cost Accumulated Amortization Intangible Assets, net Customer contracts and relationships $ 129,113 $ 42,683 $ 86,430 $ 129,916 $ 33,457 $ 96,459 Technology-based intangible assets 5,750 4,212 1,538 7,664 5,475 2,189 Trademarks and trade names 4,496 4,429 67 4,513 4,392 121 Total $ 139,359 $ 51,324 $ 88,035 $ 142,093 $ 43,324 $ 98,769 As of September 30, 2018, our intangible assets have a weighted average remaining life of 11.9 years , comprising 12.0 years for customer contracts and relationships, 5.0 years for technology-based intangible assets and 1.3 years for trademarks and trade names. The estimated future amortization expense for the next five years for the intangible assets held by the Company as of September 30, 2018 , is as follows (in thousands): 2019 $ 9,377 2020 8,279 2021 7,416 2022 7,354 2023 7,339

Balance Sheet Components

Balance Sheet Components	12 Months Ended
	Sep. 30, 2018
Balance Sheet Related Disclosures [Abstract]
Balance Sheet Components	Balance Sheet Components Property and equipment Property and equipment, at cost, consists of the following (in thousands): As of September 30, 2018 2017 Land $ 1,738 $ 1,738 Building and improvements 12,044 11,799 Office furniture and equipment 203,512 207,140 Leasehold improvements 55,918 53,531 273,212 274,208 Less: Accumulated depreciation and amortization (195,668 ) (172,557 ) Total property and equipment, net $ 77,544 $ 101,651 Depreciation expense for the years ended September 30, 2018 , 2017 and 2016 was $40.7 million , $45.2 million and $49.2 million , respectively. Capitalized software Capitalized software consists of the following (in thousands): As of September 30, 2018 2017 Capitalized software $ 94,803 $ 88,627 Less: Accumulated amortization (72,374 ) (61,879 ) Total Capitalized software, net $ 22,429 $ 26,748 Amortization expense for the years ended September 30, 2018 , 2017 and 2016 was $11.2 million , $10.6 million and $9.2 million , respectively. Deferred contract costs Deferred contract costs consist of the following (in thousands): As of September 30, 2018 2017 Deferred contract costs $ 29,941 $ 30,776 Less: Accumulated amortization (15,561 ) (14,478 ) Total Deferred contract costs, net $ 14,380 $ 16,298

Accounts receivable reserves

Accounts receivable reserves	12 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Accounts receivable reserves	Accounts receivable reserves Changes in the reserves against accounts receivable were as follows (in thousands): Year ended September 30, 2018 2017 2016 Balance at beginning of year $ 6,843 $ 4,226 $ 3,385 Additions to reserve 243 5,106 2,335 Deductions (2,801 ) (2,489 ) (1,494 ) Balance at end of year $ 4,285 $ 6,843 $ 4,226 In evaluating the net realizable value of accounts receivable, we consider such factors as current economic trends, customer credit-worthiness, and changes in the customer payment terms and collection trends. Changes in the assumptions used in analyzing a specific account receivable may result in a reserve being recognized in the period in which the change occurs. At September 30, 2018 and 2017 , $13.4 million and $10.3 million of our unbilled receivables related to amounts pursuant to contractual retainage provisions. We anticipate that the majority of the fiscal 2018 balance will be billed and collected during fiscal year 2019 .

Commitments and contingencies

Commitments and contingencies	12 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and contingencies	Commitments and contingencies Performance bonds Certain contracts require us to provide a surety bond as a guarantee of performance. At September 30, 2018 , we had performance bond commitments totaling $37.5 million . These bonds are typically renewed annually and remain in place until the contractual obligations have been satisfied. Although the triggering events vary from contract to contract, in general we would only be liable for the amount of these guarantees in the event of default in our performance of our obligations under each contract, the probability of which we believe is remote. Operating Leases We lease office space and equipment under various operating leases. Lease expense for the years ended September 30, 2018 , 2017 and 2016 was $77.0 million , $80.6 million and $75.4 million , respectively. Our operating leases may contain rent escalations or concessions. Lease expense is recorded on a straight-line basis over the life of the respective lease. Minimum future lease commitments under leases in effect as of September 30, 2018 , are as follows (in thousands): Office space Equipment Total Year ending September 30, 2019 $ 65,187 $ 3,772 $ 68,959 2020 47,398 2,254 49,652 2021 21,786 128 21,914 2022 11,950 2 11,952 2023 6,220 — 6,220 Thereafter 1,970 — 1,970 Total minimum lease payments $ 154,511 $ 6,156 $ 160,667 Sublease income for the year ended September 30, 2018 , was $2.2 million , and we anticipate future sublease income of approximately $1.7 million per fiscal year through fiscal year 2020. Collective bargaining agreements Approximately 13% of our employees are covered by collective bargaining agreements or similar arrangements, the majority of which expire within one year. Shareholder lawsuit In August 2017, the Company and certain officers were named as defendants in a putative class action lawsuit filed in the U.S. District Court for the Eastern District of Virginia. The plaintiff alleged the defendants made a variety of materially false and misleading statements, or failed to disclose material information, concerning the status of the Company’s Health Assessment Advisory Service project for the U.K. Department for Work and Pensions from the period of October 20, 2014 through February 3, 2016. In August 2018, the defendants’ motion to dismiss the case was granted, and the case was dismissed. In October 2018, the plaintiffs filed a notice of appeal to the U.S. Circuit Court for the Fourth Circuit. That appeal is pending. At this time, it is not possible to reasonably predict whether this matter will be permitted to proceed as a class or to reasonably estimate the value of the claims asserted, and we are unable to estimate the potential loss or range of loss. Medicaid claims A state Medicaid agency has been notified of two proposed disallowances by the Centers for Medicare and Medicaid Services (CMS) totaling approximately $31 million . From 2004 through 2009, we had a contract with the state agency in support of its school-based Medicaid claims. We entered into separate agreements with the school districts under which we assisted the districts with preparing and submitting claims to the state Medicaid agency which, in turn, submitted claims for reimbursement to CMS. The state has asserted that its agreement with us requires us to reimburse the state for the amounts owed to CMS. However, our agreements with the school districts require them to reimburse us for such amounts, and therefore we believe the school districts are responsible for any amounts that ultimately must be refunded to CMS. Although it is reasonably possible that a court could conclude we are responsible for the full balance of the disallowances, we believe our exposure in this matter is limited to our fees associated with this work and that the school districts will be responsible for the remainder. We have established a reserve to cover our estimated fees earned from this engagement relating to the disallowances. We exited the federal healthcare-claiming business in 2009 and no longer provide the services at issue in this matter. No legal action has been initiated against us.

Equity

Equity	12 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Equity	Equity Stock compensation At September 30, 2018 , 1.2 million shares remained available for grants under our 2017 Equity Incentive Plan. We typically issue new shares in satisfying our obligations under our stock plans. We grant equity awards to officers, employees and directors in the form of restricted stock units (RSUs). RSUs issued generally vest ratably over one or five years . The fair value of the RSUs, based on our stock price at the grant date, is expensed in equal installments over the vesting period. For the fiscal years ended September 30, 2018 , 2017 and 2016 , compensation expense recognized related to RSUs was $20.2 million , $21.4 million and $18.8 million , respectively. All individuals who are granted RSUs also receive dividend-equivalent payments in the form of additional RSUs. However, until the shares are issued, they have no voting rights and may not be bought or sold. In the event that an award is forfeited, the dividend-equivalent payments received by the holder with respect to that award are also forfeited. We estimate our stock award forfeitures as we expense each award. A summary of our RSU activity for the year ended September 30, 2018 , is as follows: Shares Weighted-Average Grant-Date Fair Value Non-vested shares outstanding at September 30, 2017 822,827 $ 51.69 Granted 365,071 64.33 Vested (464,658 ) 53.35 Forfeited (61,307 ) 54.90 Non-vested shares outstanding at September 30, 2018 661,933 57.78 In addition to the non-vested shares, certain directors and employees held approximately 0.7 million vested awards whose issuance has been deferred as of September 30, 2018 . The weighted-average grant-date fair value of RSUs granted in the years ended September 30, 2017 and 2016 , was $53.63 and $52.00 , respectively. The total fair value of RSUs which vested during the years ended September 30, 2018 , 2017 and 2016 was $30.3 million , $24.9 million and $27.1 million , respectively. As of September 30, 2018 , the total remaining unrecognized compensation cost related to unvested RSUs was $37.2 million . This expense is expected to be realized over the next five years , with a weighted average life of 1.6 years . Prior to fiscal year 2008, we granted stock options to certain employees. These were granted at exercise prices equal to the fair market value of our common stock at the date of grant, vested over a period of four years and expired ten years after the date of the grant. No compensation expenses related to stock options were recorded in any of the years shown. By September 30, 2018, all stock options issued had either been exercised or expired and no new options have been issued. The following table summarizes information pertaining to the stock options vested and exercised for the years presented (in thousands): Year ended September 30, 2018 2017 2016 Aggregate intrinsic value of all stock options exercised $ — $ 4,025 $ 4,077 Net cash proceeds from exercise of stock options — 924 546 The total income tax benefit recognized in the consolidated statement of operations for share-based compensation arrangements was $8.7 million , $15.0 million and $7.4 million for the fiscal years ended September 30, 2018 , 2017 and 2016 , respectively. Employees are permitted to forfeit a certain number of shares to cover their personal tax liability, with the Company making tax payments to the relevant authorities. These payments are reported in the consolidated statements of cash flows as financing cash flows. During the three years ending September 30, 2018 , 2017 and 2016 , we incurred liabilities related to these forfeitures of $8.7 million , $8.7 million and $9.3 million , respectively. Stock repurchase programs Under a resolution adopted in June 2018, the Board of Directors authorized the repurchase, at management's discretion, of up to an aggregate of $200 million of our common stock. This resolution superseded a similar authorization from August 2015. The resolution also authorizes the use of option exercise proceeds for the repurchase of our common stock. During the years ended September 30, 2018 , 2017 and 2016 , we repurchased 1.1 million , 0.6 million and 0.6 million common shares at a cost of $67.6 million , $28.9 million and $31.3 million , respectively. At September 30, 2018 , $192.8 million remained available for future stock repurchases. Between October 1, 2018, and November 20, 2018 , we have made additional purchases of 0.2 million shares of common stock at a total cost of approximately $15 million .

Employee benefit plans and defe

Employee benefit plans and deferred compensation	12 Months Ended
	Sep. 30, 2018
Retirement Benefits [Abstract]
Employee benefit plans and deferred compensation	Employee benefit plans and deferred compensation We have 401(k) plans for the benefit of employees who meet certain eligibility requirements. The plans provide for Company match, specified Company contributions and discretionary Company contributions. During the years ended September 30, 2018 , 2017 and 2016 , we contributed $7.4 million , $7.0 million and $6.0 million to the 401(k) plans, respectively. We also have a deferred compensation plan, which is a non-qualified plan available to a restricted number of highly compensated employees. The plan enables participants to defer compensation for tax purposes. These deferred employee contributions are held within a Rabbi Trust with investments directed by the respective employees. The assets of the Rabbi Trust are available to satisfy the claims of general creditors in the event of bankruptcy. The assets of the plan are sufficient to meet 95% of the liabilities as of September 30, 2018 . The assets within the Rabbi Trust include $20.3 million invested in mutual funds which have quoted prices in active markets. These assets, as well as the related employee liabilities, are recorded at fair value with changes in fair value being recorded in the consolidated statement of operations.

Business combinations and dispo

Business combinations and disposal	12 Months Ended
	Sep. 30, 2018
Business Combinations [Abstract]
Business combinations and disposals	Business combinations and disposals Revitalised On July 18, 2017, MAXIMUS Companies Limited, a wholly owned subsidiary of MAXIMUS, Inc., acquired 100% of the share capital of Revitalised Limited ("Revitalised"). We paid $2.7 million at the point of acquisition and a further $1.4 million in fiscal year 2018, following the achievement of performance targets established at acquisition. Revitalised provides digital solutions to engage communities in the areas of health, fitness and wellbeing. We acquired Revitalised in order to enhance the capabilities of our health services programs in the United Kingdom and, accordingly, the business was integrated into our Health Services Segment. Revitalised included goodwill of $2.8 million and intangible assets of $1.3 million . The goodwill represents the assembled workforce and enhanced capabilities stemming from the acquisition; the intangible assets represent the technology and customer relationships. K-12 Education On May 9, 2016, we sold our K-12 Education business, which was previously part of the Human Services Segment. We recorded gains of $6.9 million and $0.7 million in fiscal years 2016 and 2017, respectively. The K-12 Education business contributed revenue of $2.2 million and reported an operating loss of $0.2 million in fiscal year 2016. Ascend Management Innovations, LLC On February 29, 2016, MAXIMUS Health Services, Inc., a wholly-owned subsidiary of MAXIMUS, Inc., acquired 100% of the share capital of Ascend for cash consideration of $44.1 million . Ascend is a provider of independent health assessments and data management tools to government agencies in the U.S. We acquired Ascend to broaden our ability to help our existing government clients deal with the rising demand for long-term care services. This business was integrated into our Health Services Segment. We estimated the fair value of intangible assets acquired as $22.3 million , with an average weighted life of 18 years , and the fair value of goodwill as $18.0 million , which is expected to be deductible for tax purposes. We believe that this goodwill represents the value of the assembled workforce of Ascend, as well as the enhanced knowledge and capabilities resulting from this business combination. Our allocation of fair value for the assets and liabilities acquired is shown below. (Amounts in thousands) Allocation of assets and liabilities Cash consideration, net of cash acquired $ 44,069 Billed and unbilled receivables $ 4,069 Other assets 407 Property and equipment and other assets 707 Deferred income taxes 557 Intangible assets 22,300 Total identifiable assets acquired 28,040 Accounts payable and other liabilities 1,414 Deferred revenue 554 Total liabilities assumed 1,968 Net identifiable assets acquired 26,072 Goodwill 17,997 Net assets acquired $ 44,069 The valuation of the intangible assets acquired is summarized below: (Dollars in thousands) Useful life Fair value Customer relationships 19 years $ 20,400 Technology-based intangible assets 8 years 1,700 Trade name 1 year 200 Total intangible assets $ 22,300 Assessments Australia On December 15, 2015, MAXIMUS acquired 100% of the share capital of three companies doing business as "Assessments Australia." We acquired Assessments Australia to expand our service offerings within Australia. The consideration was comprised of $2.6 million in cash and contingent consideration of $0.5 million to the sellers of Assessments Australia if sufficient contracts with a specific government agency are won by MAXIMUS prior to December 2022. We performed a probability weighted assessment of this payment. Future changes in our assessment of this liability will be recorded through the consolidated statement of operations. This business was integrated into our Human Services Segment. Management identified goodwill and intangible assets acquired as $3.0 million and $0.4 million , respectively. We believe that the goodwill represents the value of the assembled workforce of Assessments Australia, as well as the enhanced capabilities which the business will provide us. The intangible assets acquired represent customer relationships. These are being amortized on a straight-line basis over six years . At September 30, 2018 , our estimate of the fair value of the contingent consideration is $0.4 million .

Quarterly information (unaudite

Quarterly information (unaudited)	12 Months Ended
	Sep. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Quarterly information (unaudited)	Quarterly information (unaudited) Set forth below are selected quarterly consolidated statement of operations data for the fiscal years ended September 30, 2018 and 2017 . We derived this information from unaudited quarterly financial statements that include, in the opinion of our management, all adjustments necessary for a fair presentation of the information for such periods. Results of operations for any fiscal quarter are not necessarily indicative of results for any future period. Earnings per share amounts are computed independently each quarter. As a result, the sum of each quarter's earnings per share amount may not equal the total earnings per share amount for the respective year. Quarter Ended Dec. 31, March 31, June 30, Sept. 30, (In thousands, except per share data) Health Services $ 352,090 $ 365,633 $ 359,050 $ 328,186 U.S. Federal Services 132,983 116,327 112,226 117,375 Human Services 138,075 130,827 126,579 112,885 Revenue $ 623,148 $ 612,787 $ 597,855 $ 558,446 Health Services $ 91,056 $ 98,207 $ 97,254 $ 86,111 U.S. Federal Services 33,358 27,374 32,276 33,690 Human Services 27,546 23,222 25,154 19,137 Gross profit $ 151,960 $ 148,803 $ 154,684 $ 138,938 Health Services $ 57,640 $ 63,017 $ 63,782 $ 51,939 U.S. Federal Services 16,710 9,834 14,877 15,965 Human Services 8,051 3,393 7,469 (689 ) Amortization of intangible assets (2,718 ) (2,603 ) (2,525 ) (2,462 ) Restructuring costs — (2,320 ) — (1,033 ) Acquisition-related expenses — — — (947 ) Other/Corporate — — (1,032 ) (865 ) Operating Income $ 79,683 $ 71,321 $ 82,571 $ 61,908 Net income 59,952 55,106 60,242 45,516 Net income attributable to MAXIMUS 59,091 55,492 59,861 46,307 Basic earnings per share attributable to MAXIMUS $ 0.90 $ 0.84 $ 0.91 $ 0.71 Diluted earnings per share attributable to MAXIMUS $ 0.89 $ 0.84 $ 0.91 $ 0.71 Quarter Ended Dec. 31, March 31, June 30, Sept. 30, (In thousands, except per share data) Health Services $ 340,729 $ 348,994 $ 335,090 $ 355,338 U.S. Federal Services 141,298 145,370 131,589 127,316 Human Services 125,537 127,683 133,768 138,249 Revenue $ 607,564 $ 622,047 $ 600,447 $ 620,903 Health Services $ 78,234 $ 86,454 $ 83,269 $ 99,368 U.S. Federal Services 37,576 36,571 33,627 31,547 Human Services 29,008 29,292 35,293 31,666 Gross profit $ 144,818 $ 152,317 $ 152,189 $ 162,581 Health Services $ 50,127 $ 56,540 $ 51,553 $ 57,024 U.S. Federal Services 17,881 17,644 15,870 13,581 Human Services 11,769 9,629 16,368 10,818 Amortization of intangible assets (3,402 ) (3,386 ) (2,720 ) (2,700 ) Restructuring costs (2,242 ) — — — Acquisition-related expenses — — — (83 ) Gain on sale of a business — — 650 — Other/Corporate (357 ) (92 ) 90 (1,050 ) Operating Income $ 73,776 $ 80,335 $ 81,811 $ 77,590 Net income 46,329 53,097 57,788 54,968 Net income attributable to MAXIMUS 46,664 52,515 56,918 53,329 Basic earnings per share attributable to MAXIMUS $ 0.71 $ 0.80 $ 0.87 $ 0.81 Diluted earnings per share attributable to MAXIMUS $ 0.71 $ 0.80 $ 0.86 $ 0.81

Subsequent Event

Subsequent Event	12 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Event	Subsequent Events Acquisition of General Dynamics Information Technology's Citizen Engagement Centers On November 16, 2018, we acquired 100% of General Dynamics Information Technology's citizen engagement centers business, pursuant to an asset purchase agreement dated October 5, 2018. This acquisition strengthens our position in the administration of federal government programs. This business is being integrated into our U.S. Federal Services Segment. The cash purchase price of the business was $400.0 million , subject to certain adjustments, including a final assessment of the working capital acquired on the date of the acquisition. To fund the acquisition, we utilized $150.0 million of new borrowings from our credit facility with the balance paid using our cash balance. As part of the acquisition, we have incurred acquisition-related expenses, including legal, accounting and other consultant services. Costs incurred prior to September 30, 2018, were $0.5 million and are included within "acquisition-related expenses" within our segment disclosure. We anticipate that a further $3 million has been or will be incurred during the first fiscal quarter of 2019. At this time, we have not yet completed our assessment of the fair value of the assets acquired and liabilities assumed, including the valuation of our intangible assets and goodwill. Accordingly, we are unable to provide all of the information which would typically be disclosed including an allocation of the purchase price and pro forma financial information. Reorganization of segments Effective October 1, 2018, our Chief Executive Officer reorganized our reporting segments based on the way management intends to allocate resources, manage performance and evaluate results. This change responds to recent changes in the markets we operate, the increasing integration of health and human services programs worldwide and the evolving needs of our government clients as they aim to deliver services in a more holistic manner to their citizens. Accordingly, we will report operating segments on a geographic basis. Our operating segments will be U.S. Health & Human Services, U.S. Federal Services and Outside the U.S. Dividend On October 5, 2018 , our Board of Directors declared a quarterly cash dividend of $0.25 for each share of the Company's common stock outstanding. The dividend will be paid on November 30, 2018 , to shareholders of record on November 15, 2018 . Based on the number of shares outstanding, the payment will be approximately $16.1 million .

Business and summary of signi_2

Business and summary of significant accounting policies (Policies)	12 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Principles of consolidation	Principles of consolidation The consolidated financial statements include the accounts of MAXIMUS, Inc. and its wholly owned subsidiaries. All intercompany balances and transactions have been eliminated in consolidation. Certain financial results have been reclassified to conform with our current period presentation. Where MAXIMUS owns less than 100% of the share capital of its subsidiaries, but is still considered to have sufficient ownership to control the businesses, the results of these business operations are consolidated within our financial statements. The ownership interests held by other parties are shown as noncontrolling interests.
Use of estimates	Use of estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities and the reported amounts of revenue and expenses during each reporting period. Actual results could differ from those estimates. Our significant estimates include revenue recognition, estimates of the fair value of assets acquired and liabilities assumed in business combinations, estimates of the collectibility of receivables, estimates of future discounts in performance-based contracts, evaluation of asset impairment, accrual of estimated liabilities, valuation of acquisition-related contingent consideration liabilities and income taxes.
Revenue recognition	Revenue recognition Revenue is generated from contracts with various pricing arrangements with total revenue contributions in fiscal year 2018 as follows: • performance-based criteria ( 43% ); • costs incurred plus a negotiated fee ("cost-plus") ( 33% ); • fixed-price ( 18% ); and • time-and-materials ( 6% ). We recognize revenue on arrangements as work is performed and amounts are earned. We consider amounts to be earned once evidence of an arrangement has been obtained, services have been delivered, fees are fixed or determinable and collectability of revenue is reasonably assured. We recognize revenue on performance-based contracts when earned, which occurs when we have achieved the performance obligation. This may result in revenue being recognized in irregular increments. In certain performance-based contracts, we may negotiate arrangements where we are reimbursed at higher levels at the beginning of an arrangement. Where we believe the rates in the latter part of the contract represent a significant and incremental discount to the customer, we recognize revenue at an average per-transaction rate. This results in a deferred revenue balance and requires us to estimate future volumes over the life of an arrangement. Adjustments to estimates of future volumes result in adjustments to revenue. Revenue on cost-plus contracts is recognized as services are performed, based on costs incurred plus the negotiated fee earned. In certain contracts with the U.S. Federal Government, we may be paid an award fee, based upon the quality of the service we perform. Where this fee can be objectively determined, it is recognized ratably over the period of performance, which is between four and six months. Where the fee cannot be determined objectively, all revenue is deferred until the fee has been earned. We recognize revenue on fixed-priced contracts when earned, as services are provided. Revenue is generally recognized on a straight-line basis unless evidence suggests that revenue is earned or obligations are fulfilled in a different pattern. The timing of expense recognition may result in irregular profit margins. Revenue on time-and-materials contracts is recognized as services are performed, based on hours worked and expenses incurred. Where contracts have multiple deliverables, we evaluate these deliverables at the inception of each contract and as each item is delivered. As part of this evaluation, we consider whether a delivered item has value to a customer on a stand-alone basis and whether the delivery of the undelivered items is considered probable and substantially within our control, if a general right of return exists. Where deliverables, or groups of deliverables, have both of these characteristics, we treat each deliverable item as a separate element in the arrangement, allocate a portion of the allocable arrangement consideration using the estimated relative selling price method to each element and apply the relevant revenue recognition guidance to each element. Sales and purchases in jurisdictions subject to indirect taxes, such as value added tax, are recorded net of tax collected and paid.
New accounting standards	New accounting standards In May 2014, the FASB issued Accounting Standard Update (ASU) No. 2014-09, Revenue from Contracts with Customers (ASC Topic 606). In addition, the FASB has issued additional updates covering technical items and changing the date of adoption. We adopted this standard on October 1, 2018, using the modified retrospective method. Under this method, we will recognize the cumulative effect of adoption as an adjustment to our retained earnings balance on October 1, 2018. Our balance sheet at October 1, 2018, will also be adjusted to reflect changes in our deferred revenue and unbilled accounts receivable balances, with corresponding changes to our deferred tax assets and liabilities. We will not adjust our comparative periods; we will provide disclosure of revenue and other related balances as they would have been reported under prior guidance for our fiscal year 2019. The core principle of ASC Topic 606 is that we should recognize revenue in a manner which depicts the transfer of control for promised services from ourselves to our customers. The new standard will also require additional disclosures in our first quarter of 2019 regarding our contracts with customers, including disclosure of our remaining unsatisfied performance obligations. We are continuing to assess these disclosures. To address the changes arising from ASC Topic 606, we established a cross-functional steering committee which includes representatives from across all our business and support segments. The steering committee is responsible for evaluating the impact of the standard on our operations including accounting, taxation, internal audit and financial systems. Our approach to analyzing these impacts included reviewing our current accounting policies and practices to identify potential differences that will result from applying the requirements of the new standard to our existing contracts. We have identified and made changes to our business processes, systems and controls in order to support revenue recognition and the related disclosures under ASC Topic 606. We have substantially completed our evaluation of the effect of adopting ASC Topic 606. Based upon this assessment, we anticipate that we will record an increase of approximately $33 million to our retained earnings balance at adoption, representing the after-tax effect of the acceleration of revenue on certain contracts; our opening balance sheet will show adjustments to unbilled receivables and deferred revenue to reflect these changes, along with corresponding changes in deferred taxation. The most significant cause of this change will come from some of our welfare-to-work contracts which have been reported in our Human Services Segment. Certain contracts include incentive payments where participants reach employment milestones, which are typically remaining in employment for a period of up to twelve months. Under our existing accounting guidance, we are required to defer this revenue until the outcome has been achieved. Under ASC Topic 606, we are required to recognize this revenue over the period where we are providing the relevant services. This will require us to make estimates of future outcome fees and the periods over which these fees will be earned. Other changes from ASC Topic 606 are not expected to be material. In February 2016, the FASB issued ASU No. 2016-02, Leases . The new standard requires that assets and liabilities arising under leases be recognized on the balance sheet. The standard also requires additional quantitative and qualitative disclosures that provide the amount, timing and uncertainty of cash flows relating to lease arrangements. We are required to adopt this standard on October 1, 2019. In July 2018, the FASB provided an optional transition method of adoption, permitting entities to recognize a cumulative-effect adjustment to the opening balance of retained earnings in the period of adoption. We intend to adopt using the optional transition method. We are currently evaluating the likely effects on our business. In August and November 2016, the FASB issued two ASUs pertaining to the statement of cash flows; ASU No. 2016-15 Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments and ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash . These updates will require us to make certain changes to the presentation of our cash flows. The most notable change that we anticipate relates to the treatment of balances we consider to be "restricted cash." Restricted cash represents funds which are held in our bank accounts but which we are precluded from using for general business needs through contractual requirements; these requirements include serving as collateral for lease, credit card or letter of credit arrangements or where we hold funds on behalf of clients. As we do not consider them cash or cash equivalents, we have not included them within our cash flow statement except where we have moved restricted cash in or out of unrestricted cash balances. From October 1, 2018, we will be required to include movements in cash, cash equivalents and restricted cash within our consolidated statement of cash flows. At the time of adoption, we will recast our comparative financial statements as though this standard had always been in place. We do not believe they will have a significant effect on our reported cash flows. In January 2017, the FASB issued ASU No. 2017-04, Simplifying the Test for Goodwill Impairment. This standard will not change the manner in which we would identify a goodwill impairment but would change the manner of the calculation of any resulting impairment. Under existing guidance, we would calculate goodwill for each of our reporting units by calculating the fair value of all existing assets and liabilities within that reporting unit and comparing this to the fair value of the reporting unit; to the extent that this difference is less than our existing goodwill balance related to that reporting unit, we would record an impairment. The new standard will require us to calculate goodwill based upon the difference between the fair value and reported value of a reporting unit. This standard would be effective for our 2021 fiscal year, although early adoption is permitted. The impact of the new standard will depend on the outcomes of future goodwill impairment tests. Other than these new accounting standards, there have been no other recent pronouncements which we anticipate will significantly affect our financial statements.
Cash and cash equivalents	Cash, cash equivalents and restricted cash We consider all highly liquid investments with an original maturity of three months or less when purchased to be cash equivalents. Investments with a longer maturity are shown as short-term investments. Where we are obliged to hold cash balances as collateral for lease, credit card or letter of credit arrangements, or where we hold funds on behalf of clients, this balance is reported within prepayments and other current assets.
Accounts receivable - billed, billable and unbilled	Accounts receivable—billed, billable and unbilled Billed receivables are balances where an invoice has been prepared and issued and is collectible under standard contract terms. Many of our clients require invoices to be prepared on a monthly basis. Where we anticipate that an invoice will be issued within a short period of time and where the funds are considered collectible within standard contract terms, we include this balance as billable accounts receivable. Both billed and billable balances are recorded at their face amount less an allowance for doubtful accounts. We re-evaluate our client receivables on a quarterly basis, especially receivables that are past due, and reassess our allowance for doubtful accounts based on specific client collection issues. We present unbilled receivables as a separate component of our consolidated balance sheet. Unbilled receivables represents a timing difference between when amounts are billed or billable and when revenue has been recognized or has occurred as of period end. The timing of these billings is generally driven by the contractual terms, which may have billing milestones that are different from revenue recognition milestones. Our unbilled receivables balance also includes retainage balances, where customers may hold back payment for work performed for a period of time to allow opportunities to evaluate the quality of our performance. Our unbilled receivable balance is recorded at fair value which is the value which we expect to invoice for the services performed, once the criteria for billing have been met.
Business combinations and goodwill	Business combinations and goodwill The purchase price of an acquired business is allocated to tangible assets, separately identifiable intangible assets acquired and liabilities assumed based upon their respective fair values. Any excess balance is recorded as goodwill. Costs incurred directly related to an acquisition, including legal, accounting and valuation services, are expensed as incurred. Intangible assets are separately identified and recorded at fair value. These assets are amortized on a straight-line basis over useful lives estimated at the time of the business combination. Goodwill is not amortized but is subject to impairment testing on an annual basis, or more frequently if impairment indicators arise. Impairment testing is performed at the reporting unit level. A reporting unit is the operating segment, or a business one level below that operating segment (the component level) if discrete financial information is prepared and reviewed regularly by segment management. However, components are aggregated if they have similar economic characteristics. The evaluation is performed by comparing the fair value of the relevant reporting unit to the carrying value, including goodwill, of the reporting unit. If the fair value of the reporting unit exceeds the carrying value, no impairment loss is recognized. However, if the carrying value of the reporting unit exceeds the fair value, the goodwill of the reporting unit may be impaired. Our reporting units are consistent with our operating segments, Health Services, U.S. Federal Services and Human Services. We perform our annual impairment test as of July 1 of each year. We performed the annual impairment test, as of July 1, 2018 , and determined that there had been no impairment of goodwill. In performing this assessment, we utilized an income approach. Such an approach requires estimation of future operating cash flows including business growth, utilization of working capital and discount rates. The valuation of the business as a whole is compared to our market value at the date of the test in order to verify the calculation.
Long-lived assets (excluding goodwill)	Long-lived assets (excluding goodwill) Property and equipment is recorded at cost. Depreciation is recorded over the assets' respective useful economic lives using the straight-line method, which are not to exceed 39 years for our buildings and 7 years for office furniture and equipment. Leasehold improvements are amortized over the shorter of their useful life or the remaining term of the lease. Repairs and maintenance costs are expensed as incurred. All of the Company's capitalized software represents development costs for software that is intended for our internal use. Direct costs of time and materials incurred for the development of application software for internal use are capitalized and depreciated using the straight-line method over the estimated useful life of the software, ranging from three to eight years . Costs incurred for upgrades and enhancements that do not result in additional functionality are expensed as incurred. Deferred contract costs consist of contractually recoverable direct set-up costs related to long-term service contracts. These costs include direct and incremental costs incurred prior to the commencement of providing service to our customer. These costs are expensed over the period the services are provided using the straight-line method. We review long-lived assets for impairment whenever events or circumstances indicate that the carrying amount of an asset may not be fully recoverable. Our review is based on our projection of the undiscounted future operating cash flows of the related asset group. To the extent such projections indicate that future undiscounted cash flows are not sufficient to recover the carrying amount, we recognize a non-cash impairment charge to reduce the carrying amount to equal projected future discounted cash flows.
Income taxes	Income taxes Deferred tax liabilities and assets are determined based on the difference between the financial statement and tax basis of assets and liabilities and are measured by applying enacted tax rates and laws for the taxable years in which those differences are expected to reverse. In addition, a valuation allowance is recorded if it is believed more likely than not that a deferred tax asset will not be fully realized. We recognize the financial statement benefit of a tax position only after determining that the relevant tax authority would "more likely than not" sustain the position following an audit. For tax positions meeting the "more likely than not" threshold, the amount recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority.
Foreign currency	Foreign currency For all foreign operations, the functional currency is the local currency. The assets and liabilities of foreign operations are translated into U.S. Dollars at period-end exchange rates, and revenue and expenses are translated at average exchange rates for the year. The resulting cumulative translation adjustment is included in accumulated other comprehensive income on the consolidated balance sheet. Gains and losses from foreign currency transactions are included in other income, net.
Contingencies	Contingencies From time to time, we are involved in legal proceedings, including contract and employment claims. We assess the likelihood of any adverse judgments or outcomes to these contingencies, as well as potential ranges of probable losses and establish reserves accordingly. The amount of reserves required may change in future periods due to new developments in each matter or changes in approach to a matter such as a change in settlement strategy.
Fair value measurements	Fair value measurements Fair value is the price that would be received to sell an asset or paid to transfer a liability in the principal or most advantageous market in an orderly transaction between marketplace participants. Assets and liabilities subject to fair value measurements are required to be disclosed within a fair value hierarchy. The fair value hierarchy ranks the quality and reliability of inputs used to determine fair value. Accordingly, assets and liabilities carried at, or permitted to be carried at, fair value are classified within the fair value hierarchy in one of the following categories based on the lowest level input that is significant in measuring fair value: Level 1 - Fair value is determined by using unadjusted quoted prices that are available in active markets for identical assets and liabilities. Level 2 - Fair value is determined by using inputs other than Level 1 quoted prices that are directly or indirectly observable. Inputs can include quoted prices for similar assets and liabilities in active markets or quoted prices for identical assets and liabilities in inactive markets. Related inputs can also include those used in valuation or other pricing models such as interest rates and yield curves that can be corroborated by observable market data. Level 3 - Fair value is determined by using inputs that are unobservable and not corroborated by market data. Use of these inputs involves significant and subjective judgment. The carrying amounts of cash and cash equivalents, accounts receivable, accounts payable and other amounts included within current assets and liabilities that meet the definition of a financial instrument approximate fair value due to the short-term nature of these balances. We hold investments in a Rabbi Trust on behalf of our deferred compensation plan. These assets are recorded on our consolidated balance sheet at fair value under the heading of "Deferred Compensation Plan Assets". These assets have quoted prices in active markets (Level 1). See "Note 12. Employee benefit plans and deferred compensation" for further details. We have recorded a contingent consideration payment related to an acquisition which may be paid between now and 2022. The related liability is recorded on our consolidated balance sheet as a liability at estimated fair value and updated on a quarterly basis as an acquisition-related expense or benefit. The valuation of this liability is derived from internal estimates of future performance and not from inputs that are observable (Level 3).

Business segments (Tables)

Business segments (Tables)	12 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of results for each of the Company's business segments	The results of these segments for the three years ended September 30, 2018 are shown below (in thousands). Year ended September 30, 2018 2017 2016 Revenue: Health Services $ 1,404,959 $ 1,380,151 $ 1,298,304 U.S. Federal Services 478,911 545,573 591,728 Human Services 508,366 525,237 513,328 Total $ 2,392,236 $ 2,450,961 $ 2,403,360 Gross Profit: Health Services $ 372,628 $ 347,325 $ 292,181 U.S. Federal Services 126,698 139,321 138,168 Human Services 95,059 125,259 131,842 Total $ 594,385 $ 611,905 $ 562,191 Selling, general and administrative expense: Health Services $ 136,250 $ 132,081 $ 107,155 U.S. Federal Services 69,312 74,345 74,792 Human Services 76,835 76,675 84,157 Other 2,844 1,492 2,987 Total $ 285,241 $ 284,593 $ 269,091 Operating income: Health Services $ 236,378 $ 215,244 $ 185,026 U.S. Federal Services 57,386 64,976 63,376 Human Services 18,224 48,584 47,685 Amortization of intangible assets (10,308 ) (12,208 ) (13,377 ) Restructuring costs (3,353 ) (2,242 ) — Acquisition-related expenses (947 ) (83 ) (832 ) Gain on sale of a business — 650 6,880 Other (1,897 ) (1,409 ) (2,155 ) Total $ 295,483 $ 313,512 $ 286,603 Operating income as a percentage of revenue: Health Services 16.8 % 15.6 % 14.3 % U.S. Federal Services 12.0 % 11.9 % 10.7 % Human Services 3.6 % 9.2 % 9.3 % Total 12.4 % 12.8 % 11.9 % Depreciation and amortization: Health Services $ 28,613 $ 29,114 $ 31,916 U.S. Federal Services 8,478 11,175 9,953 Human Services 14,793 15,480 16,535 Total $ 51,884 $ 55,769 $ 58,404
Schedule of distribution of revenues	Our revenue was distributed as follows (in thousands): Year ended September 30, 2018 2017 2016 United States $ 1,692,823 $ 1,765,661 $ 1,721,261 United Kingdom 347,026 346,342 384,649 Australia 247,850 232,434 200,539 Rest of World 104,537 106,524 96,911 Total $ 2,392,236 $ 2,450,961 $ 2,403,360
Schedule of identifiable assets by segment	Identifiable assets for the segments are shown below (in thousands): Year Ended 2018 2017 Health Services $ 482,490 $ 515,850 U.S. Federal Services 375,807 397,824 Human Services 144,445 169,523 Corporate/Other 459,258 267,465 Total $ 1,462,000 $ 1,350,662
Schedule of distribution of total long-lived assets, consisting of property and equipment, capitalized software costs and deferred compensation plan assets	Our long-lived assets, consisting of property and equipment, capitalized software costs and deferred compensation plan assets, were distributed as follows (in thousands): Year Ended 2018 2017 United States $ 98,340 $ 101,530 Australia 20,545 32,165 Canada 9,504 13,670 United Kingdom 5,498 9,251 Rest of World 391 331 Total $ 134,278 $ 156,947

Concentrations of credit risk_2

Concentrations of credit risk and major customers (Tables)	12 Months Ended
	Sep. 30, 2018
Risks and Uncertainties [Abstract]
Schedule of revenue recognized from customers	For each of the years ended September 30, 2018 , our total revenue was derived from the following customers: Year ended 2018 2017 2016 State and local government agencies 51 % 49 % 46 % Foreign government agencies 27 % 26 % 26 % U.S. Federal Government agencies 16 % 19 % 22 % Other sources 6 % 6 % 6 % The proportion of revenue recognized from customers providing in excess of 10% of our consolidated revenue for each of the three years ended September 30, 2018 , was as follows: Year ended 2018 2017 2016 U.S. Federal Government 16 % 19 % 22 % New York 16 % 15 % 12 % United Kingdom 12 % 12 % 16 % Australia 10 % * * ______________________ * Government provided less than 10% of our consolidated revenue in this fiscal year.

Earnings per share (Tables)

Earnings per share (Tables)	12 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Schedule of the components of basic and diluted earnings per share	The weighted average number of shares outstanding used to compute earnings per share was as follows (in thousands): Year ended September 30, 2018 2017 2016 Weighted average shares outstanding 65,501 65,632 65,822 Effect of employee stock options and unvested restricted stock awards 431 433 407 Denominator for diluted earnings per share 65,932 66,065 66,229

Income taxes (Tables)

Income taxes (Tables)	12 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
Components of income from continuing operations before income taxes	The components of income before income taxes and the corresponding provision for income taxes are as follows (in thousands): Year ended September 30, 2018 2017 2016 Income before income taxes: United States $ 248,360 $ 257,910 $ 238,871 Foreign 50,849 56,325 47,097 Income before income taxes $ 299,209 $ 314,235 $ 285,968
Provision for income taxes	Year ended September 30, 2018 2017 2016 Current provision: Federal $ 42,318 $ 70,476 $ 69,025 State and local 13,459 15,594 15,595 Foreign 15,895 11,221 15,536 Total current provision 71,672 97,291 100,156 Deferred tax expense (benefit): Federal 4,106 5,490 7,778 State and local 2,902 643 902 Foreign (287 ) (1,371 ) (3,028 ) Total deferred tax expense (benefit) 6,721 4,762 5,652 Provision for income taxes $ 78,393 $ 102,053 $ 105,808
Reconciliation of tax provision using the federal statutory income tax rate to reported provision	The provision for income taxes differs from that which would have resulted from the use of this rate is as follows (in thousands): Year ended September 30, 2018 2017 2016 Federal income tax provision at statutory rate of 24.5%, 35% and 35% $ 73,396 $ 109,982 $ 100,089 State income taxes, net of federal benefit 12,348 10,554 10,723 Foreign taxation (1,531 ) (6,940 ) (3,976 ) Permanent items 1,176 970 1,284 Tax credits (2,438 ) (4,851 ) (1,592 ) Toll tax 9,425 — — Deferred tax liability - tax rate change (10,514 ) — — Vesting of equity compensation (2,849 ) (6,569 ) — Other (620 ) (1,093 ) (720 ) Provision for income taxes $ 78,393 $ 102,053 $ 105,808
Significant items comprising the Company's deferred tax assets and liabilities	Our net deferred tax position is summarized below (in thousands): As of September 30, 2018 2017 Balance of tax jurisdictions with net deferred tax assets $ 6,834 $ 7,691 Balance of tax jurisdictions with net deferred tax liabilities (26,377 ) (20,106 ) Net deferred tax liabilities $ (19,543 ) $ (12,415 ) The significant items comprising our deferred tax assets and liabilities as of September 30, 2018 and 2017 are as follows (in thousands): As of September 30, 2018 2017 Net deferred tax assets/(liabilities) Costs deductible in future periods $ 20,254 $ 30,794 Deferred revenue 5,197 20,703 Stock compensation 3,469 4,976 Net operating loss carryforwards 302 360 Amortization of goodwill and intangible assets (27,054 ) (36,100 ) Capitalized software (6,016 ) (9,197 ) Accounts receivable - unbilled (7,854 ) (12,953 ) Property and equipment (2,011 ) (3,924 ) Prepaid expenses (2,927 ) (3,741 ) Other (2,903 ) (3,333 ) $ (19,543 ) $ (12,415 )
Schedule of reconciliation of the beginning and ending amount of gross unrecognized tax benefits	The reconciliation of the beginning and ending amount of gross unrecognized tax benefits was as follows (in thousands): Year ended September 30, 2018 2017 2016 Balance at beginning of year $ 633 $ 448 $ 529 Increases for tax positions taken in current year 88 185 — Reductions for tax positions of prior years — — (81 ) Balance at end of year $ 721 $ 633 $ 448

Goodwill and intangible assets

Goodwill and intangible assets (Tables)	12 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of changes in the carrying amount of goodwill	Changes in goodwill for the years ended September 30, 2018 and 2017 are as follows (in thousands): Health U.S. Federal Human Total Balance as of September 30, 2016 $ 123,679 $ 228,148 $ 45,731 $ 397,558 Adjustment to goodwill acquired with Ascend and Assessments Australia, respectively (557 ) — 71 (486 ) Acquisition of Revitalised 2,830 — — 2,830 Foreign currency translation 2,508 — 566 3,074 Balance as of September 30, 2017 128,460 228,148 46,368 402,976 Foreign currency translation (1,719 ) — (1,375 ) (3,094 ) Balance as of September 30, 2018 $ 126,741 $ 228,148 $ 44,993 $ 399,882
Schedule of components of intangible assets	The following table sets forth the components of intangible assets (in thousands): As of September 30, 2018 As of September 30, 2017 Cost Accumulated Amortization Intangible Assets, net Cost Accumulated Amortization Intangible Assets, net Customer contracts and relationships $ 129,113 $ 42,683 $ 86,430 $ 129,916 $ 33,457 $ 96,459 Technology-based intangible assets 5,750 4,212 1,538 7,664 5,475 2,189 Trademarks and trade names 4,496 4,429 67 4,513 4,392 121 Total $ 139,359 $ 51,324 $ 88,035 $ 142,093 $ 43,324 $ 98,769
Schedule of estimated future amortization expense	The estimated future amortization expense for the next five years for the intangible assets held by the Company as of September 30, 2018 , is as follows (in thousands): 2019 $ 9,377 2020 8,279 2021 7,416 2022 7,354 2023 7,339

Balance Sheet Components (Table

Balance Sheet Components (Tables)	12 Months Ended
	Sep. 30, 2018
Balance Sheet Related Disclosures [Abstract]
Schedule of property, plant and equipment	Property and equipment, at cost, consists of the following (in thousands): As of September 30, 2018 2017 Land $ 1,738 $ 1,738 Building and improvements 12,044 11,799 Office furniture and equipment 203,512 207,140 Leasehold improvements 55,918 53,531 273,212 274,208 Less: Accumulated depreciation and amortization (195,668 ) (172,557 ) Total property and equipment, net $ 77,544 $ 101,651
Components of capitalized software	Capitalized software consists of the following (in thousands): As of September 30, 2018 2017 Capitalized software $ 94,803 $ 88,627 Less: Accumulated amortization (72,374 ) (61,879 ) Total Capitalized software, net $ 22,429 $ 26,748
Deferred contract costs	Deferred contract costs consist of the following (in thousands): As of September 30, 2018 2017 Deferred contract costs $ 29,941 $ 30,776 Less: Accumulated amortization (15,561 ) (14,478 ) Total Deferred contract costs, net $ 14,380 $ 16,298

Accounts receivable reserves (T

Accounts receivable reserves (Tables)	12 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Schedule of accounts receivable reserve	Changes in the reserves against accounts receivable were as follows (in thousands): Year ended September 30, 2018 2017 2016 Balance at beginning of year $ 6,843 $ 4,226 $ 3,385 Additions to reserve 243 5,106 2,335 Deductions (2,801 ) (2,489 ) (1,494 ) Balance at end of year $ 4,285 $ 6,843 $ 4,226

Commitments and contingencies (

Commitments and contingencies (Tables)	12 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Schedule of minimum future lease commitments under leases	Minimum future lease commitments under leases in effect as of September 30, 2018 , are as follows (in thousands): Office space Equipment Total Year ending September 30, 2019 $ 65,187 $ 3,772 $ 68,959 2020 47,398 2,254 49,652 2021 21,786 128 21,914 2022 11,950 2 11,952 2023 6,220 — 6,220 Thereafter 1,970 — 1,970 Total minimum lease payments $ 154,511 $ 6,156 $ 160,667

Equity (Tables)

Equity (Tables)	12 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of the Company's RSU activity	A summary of our RSU activity for the year ended September 30, 2018 , is as follows: Shares Weighted-Average Grant-Date Fair Value Non-vested shares outstanding at September 30, 2017 822,827 $ 51.69 Granted 365,071 64.33 Vested (464,658 ) 53.35 Forfeited (61,307 ) 54.90 Non-vested shares outstanding at September 30, 2018 661,933 57.78
Summary of information pertaining to stock options vested and exercised	The following table summarizes information pertaining to the stock options vested and exercised for the years presented (in thousands): Year ended September 30, 2018 2017 2016 Aggregate intrinsic value of all stock options exercised $ — $ 4,025 $ 4,077 Net cash proceeds from exercise of stock options — 924 546

Business combinations and dis_2

Business combinations and disposals (Tables) - Ascend Management Innovations LLC	12 Months Ended
	Sep. 30, 2018
Business Acquisition [Line Items]
Schedule of assets and liabilities recorded in the Company's financial statements at their fair values at the acquisition date	Our allocation of fair value for the assets and liabilities acquired is shown below. (Amounts in thousands) Allocation of assets and liabilities Cash consideration, net of cash acquired $ 44,069 Billed and unbilled receivables $ 4,069 Other assets 407 Property and equipment and other assets 707 Deferred income taxes 557 Intangible assets 22,300 Total identifiable assets acquired 28,040 Accounts payable and other liabilities 1,414 Deferred revenue 554 Total liabilities assumed 1,968 Net identifiable assets acquired 26,072 Goodwill 17,997 Net assets acquired $ 44,069
Summary of valuation of the intangible assets acquired	The valuation of the intangible assets acquired is summarized below: (Dollars in thousands) Useful life Fair value Customer relationships 19 years $ 20,400 Technology-based intangible assets 8 years 1,700 Trade name 1 year 200 Total intangible assets $ 22,300

Quarterly information (unaudi_2

Quarterly information (unaudited) (Tables)	12 Months Ended
	Sep. 30, 2018
Quarterly Financial Information Disclosure [Abstract]
Schedule of selected quarterly income statement data	Earnings per share amounts are computed independently each quarter. As a result, the sum of each quarter's earnings per share amount may not equal the total earnings per share amount for the respective year. Quarter Ended Dec. 31, March 31, June 30, Sept. 30, (In thousands, except per share data) Health Services $ 352,090 $ 365,633 $ 359,050 $ 328,186 U.S. Federal Services 132,983 116,327 112,226 117,375 Human Services 138,075 130,827 126,579 112,885 Revenue $ 623,148 $ 612,787 $ 597,855 $ 558,446 Health Services $ 91,056 $ 98,207 $ 97,254 $ 86,111 U.S. Federal Services 33,358 27,374 32,276 33,690 Human Services 27,546 23,222 25,154 19,137 Gross profit $ 151,960 $ 148,803 $ 154,684 $ 138,938 Health Services $ 57,640 $ 63,017 $ 63,782 $ 51,939 U.S. Federal Services 16,710 9,834 14,877 15,965 Human Services 8,051 3,393 7,469 (689 ) Amortization of intangible assets (2,718 ) (2,603 ) (2,525 ) (2,462 ) Restructuring costs — (2,320 ) — (1,033 ) Acquisition-related expenses — — — (947 ) Other/Corporate — — (1,032 ) (865 ) Operating Income $ 79,683 $ 71,321 $ 82,571 $ 61,908 Net income 59,952 55,106 60,242 45,516 Net income attributable to MAXIMUS 59,091 55,492 59,861 46,307 Basic earnings per share attributable to MAXIMUS $ 0.90 $ 0.84 $ 0.91 $ 0.71 Diluted earnings per share attributable to MAXIMUS $ 0.89 $ 0.84 $ 0.91 $ 0.71 Quarter Ended Dec. 31, March 31, June 30, Sept. 30, (In thousands, except per share data) Health Services $ 340,729 $ 348,994 $ 335,090 $ 355,338 U.S. Federal Services 141,298 145,370 131,589 127,316 Human Services 125,537 127,683 133,768 138,249 Revenue $ 607,564 $ 622,047 $ 600,447 $ 620,903 Health Services $ 78,234 $ 86,454 $ 83,269 $ 99,368 U.S. Federal Services 37,576 36,571 33,627 31,547 Human Services 29,008 29,292 35,293 31,666 Gross profit $ 144,818 $ 152,317 $ 152,189 $ 162,581 Health Services $ 50,127 $ 56,540 $ 51,553 $ 57,024 U.S. Federal Services 17,881 17,644 15,870 13,581 Human Services 11,769 9,629 16,368 10,818 Amortization of intangible assets (3,402 ) (3,386 ) (2,720 ) (2,700 ) Restructuring costs (2,242 ) — — — Acquisition-related expenses — — — (83 ) Gain on sale of a business — — 650 — Other/Corporate (357 ) (92 ) 90 (1,050 ) Operating Income $ 73,776 $ 80,335 $ 81,811 $ 77,590 Net income 46,329 53,097 57,788 54,968 Net income attributable to MAXIMUS 46,664 52,515 56,918 53,329 Basic earnings per share attributable to MAXIMUS $ 0.71 $ 0.80 $ 0.87 $ 0.81 Diluted earnings per share attributable to MAXIMUS $ 0.71 $ 0.80 $ 0.86 $ 0.81

Business and summary of signi_3

Business and summary of significant accounting policies - Description of Business (Details)	12 Months Ended
	Sep. 30, 2018segment
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of business segments	3

Business and summary of signi_4

Business and summary of significant accounting policies - Revenue Recognition (Details) - Total Revenue	12 Months Ended
	Sep. 30, 2018
Performance-based contracts
Concentration Risk [Line Items]
Percentage of total revenue	43.00%
Cost-plus contracts
Concentration Risk [Line Items]
Percentage of total revenue	33.00%
Fixed-price contracts
Concentration Risk [Line Items]
Percentage of total revenue	18.00%
Time and materials contracts
Concentration Risk [Line Items]
Percentage of total revenue	6.00%

Business and summary of signi_5

Business and summary of significant accounting policies - Cash, Goodwill and Long-lived Assets (Details) - USD ($)	Jul. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Property and Equipment
Goodwill, impairment loss	$ 0	$ 0
Restricted cash		7,300,000	$ 13,500,000
Impairment of long-lived assets held-for-use		$ 0	$ 0	$ 0
Buildings | Maximum
Property and Equipment
Estimated useful lives		39 years
Office furniture and equipment. | Maximum
Property and Equipment
Estimated useful lives		7 years
Software development costs. | Minimum
Property and Equipment
Estimated useful lives		3 years
Software development costs. | Maximum
Property and Equipment
Estimated useful lives		8 years

Business and summary of signi_6

Business and summary of significant accounting policies - New Accounting Policies (Details) - USD ($) $ in Thousands	Oct. 01, 2018	Sep. 30, 2018	Sep. 30, 2017
Item Effected [Line Items]
Retained earnings		$ 633,281	$ 492,112
Pro Forma | Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
Item Effected [Line Items]
Retained earnings	$ 33,000

Business segments - Schedule of

Business segments - Schedule of Segment Reporting Results By Segment (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2017USD ($)	Sep. 30, 2017USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Dec. 31, 2016USD ($)	Sep. 30, 2018USD ($)segment	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Segment Reporting [Abstract]
Number of business segments | segment									3
Financial information for each of the Company's business segments
Revenue	$ 558,446	$ 597,855	$ 612,787	$ 623,148	$ 620,903	$ 600,447	$ 622,047	$ 607,564	$ 2,392,236	$ 2,450,961	$ 2,403,360
Gross profit	138,938	154,684	148,803	151,960	162,581	152,189	152,317	144,818	594,385	611,905	562,191
Selling, general and administrative expense									285,241	284,593	269,091
Operating income	61,908	82,571	71,321	79,683	77,590	81,811	80,335	73,776	295,483	313,512	286,603
Amortization of intangible assets									(10,308)	(12,208)	(13,377)
Gain on sale of a business									$ 0	$ 650	$ 6,880
Percentage of total revenue									12.40%	12.80%	11.90%
Depreciation and amortization									$ 51,884	$ 55,769	$ 58,404
Corporate/Other
Financial information for each of the Company's business segments
Selling, general and administrative expense	865	1,032	0	0	1,050	(90)	92	357	2,844	1,492	2,987
Other									(1,897)	(1,409)	(2,155)
Segment Reconciling Items
Financial information for each of the Company's business segments
Amortization of intangible assets	(2,462)	(2,525)	(2,603)	(2,718)	(2,700)	(2,720)	(3,386)	(3,402)	(10,308)	(12,208)	(13,377)
Restructuring Costs									(3,353)	(2,242)	0
Acquisition-related expenses	$ (947)	$ 0	$ 0	$ 0	(83)	0	0	0	(947)	(83)	(832)
Gain on sale of a business					$ 0	$ 650	$ 0	$ 0	0	650	6,880
Health Services
Financial information for each of the Company's business segments
Revenue									1,404,959	1,380,151	1,298,304
Gross profit									372,628	347,325	292,181
Selling, general and administrative expense									136,250	132,081	107,155
Operating income									$ 236,378	$ 215,244	$ 185,026
Percentage of total revenue									16.80%	15.60%	14.30%
Depreciation and amortization									$ 28,613	$ 29,114	$ 31,916
U.S. Federal Services
Financial information for each of the Company's business segments
Revenue									478,911	545,573	591,728
Gross profit									126,698	139,321	138,168
Selling, general and administrative expense									69,312	74,345	74,792
Operating income									$ 57,386	$ 64,976	$ 63,376
Percentage of total revenue									12.00%	11.90%	10.70%
Depreciation and amortization									$ 8,478	$ 11,175	$ 9,953
Human Services
Financial information for each of the Company's business segments
Revenue									508,366	525,237	513,328
Gross profit									95,059	125,259	131,842
Selling, general and administrative expense									76,835	76,675	84,157
Operating income									$ 18,224	$ 48,584	$ 47,685
Percentage of total revenue									3.60%	9.20%	9.30%
Depreciation and amortization									$ 14,793	$ 15,480	$ 16,535

Business segments - Revenue fro

Business segments - Revenue from External Customers by Geographic Areas (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Revenues and total long-lived assets
Revenue	$ 558,446	$ 597,855	$ 612,787	$ 623,148	$ 620,903	$ 600,447	$ 622,047	$ 607,564	$ 2,392,236	$ 2,450,961	$ 2,403,360
United States
Revenues and total long-lived assets
Revenue									1,692,823	1,765,661	1,721,261
United Kingdom
Revenues and total long-lived assets
Revenue									347,026	346,342	384,649
Australia
Revenues and total long-lived assets
Revenue									247,850	232,434	200,539
Rest of World
Revenues and total long-lived assets
Revenue									$ 104,537	$ 106,524	$ 96,911

Business segments - Schedule _2

Business segments - Schedule of Identifiable Assets (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Segment Reporting Information [Line Items]
Identifiable assets	$ 1,462,000	$ 1,350,662
Operating segments | Health Services
Segment Reporting Information [Line Items]
Identifiable assets	482,490	515,850
Operating segments | U.S. Federal Services
Segment Reporting Information [Line Items]
Identifiable assets	375,807	397,824
Operating segments | Human Services
Segment Reporting Information [Line Items]
Identifiable assets	144,445	169,523
Corporate/Other
Segment Reporting Information [Line Items]
Identifiable assets	$ 459,258	$ 267,465

Business segments - Schedule _3

Business segments - Schedule of Long-Lived Assets by Geographical Areas (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 134,278	$ 156,947
United States
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	98,340	101,530
Australia
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	20,545	32,165
Canada
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	9,504	13,670
United Kingdom
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	5,498	9,251
Rest of World
Revenues from External Customers and Long-Lived Assets [Line Items]
Total long-lived assets	$ 391	$ 331

Concentrations of credit risk_3

Concentrations of credit risk and major customers Narrative (Details) - Total Revenue	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Foreign Customers
Concentration Risk [Line Items]
Percentage of total revenue	29.00%	28.00%	28.00%
U.S. Federal Government
Concentration Risk [Line Items]
Percentage of total revenue	16.00%	19.00%	22.00%
United Kingdom
Concentration Risk [Line Items]
Percentage of total revenue	12.00%	12.00%	16.00%
New York
Concentration Risk [Line Items]
Percentage of total revenue	16.00%	15.00%	12.00%
Australia Government
Concentration Risk [Line Items]
Percentage of total revenue	10.00%
Minimum | U.S. Federal Government
Concentration Risk [Line Items]
Percentage of total revenue	10.00%
Minimum | United Kingdom
Concentration Risk [Line Items]
Percentage of total revenue	10.00%
Minimum | New York
Concentration Risk [Line Items]
Percentage of total revenue	10.00%
Minimum | Australia Government
Concentration Risk [Line Items]
Percentage of total revenue	10.00%

Concentrations of credit risk_4

Concentrations of credit risk and major customers - Schedule of Concentration of Risk, by Risk Factor (Details) - Total Revenue	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
State and local government agencies
Concentration Risk [Line Items]
Revenue from major customers (as a percent)	51.00%	49.00%	46.00%
Foreign government agencies
Concentration Risk [Line Items]
Revenue from major customers (as a percent)	27.00%	26.00%	26.00%
U.S. Federal Government agencies
Concentration Risk [Line Items]
Revenue from major customers (as a percent)	16.00%	19.00%	22.00%
Other sources
Concentration Risk [Line Items]
Revenue from major customers (as a percent)	6.00%	6.00%	6.00%
U.S. Federal Government
Concentration Risk [Line Items]
Revenue from major customers (as a percent)	16.00%	19.00%	22.00%
New York
Concentration Risk [Line Items]
Revenue from major customers (as a percent)	16.00%	15.00%	12.00%
United Kingdom
Concentration Risk [Line Items]
Revenue from major customers (as a percent)	12.00%	12.00%	16.00%
Australia
Concentration Risk [Line Items]
Revenue from major customers (as a percent)	10.00%

Earnings per share - Schedule o

Earnings per share - Schedule of the Components of Basic and Diluted Earnings Per Share (Details) - shares shares in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Earnings Per Share [Abstract]
Weighted average shares outstanding	65,501	65,632	65,822
Effect of employee stock options and unvested restricted stock awards	431	433	407
Denominator for diluted earnings per share	65,932	66,065	66,229

Earnings per share - Narrative

Earnings per share - Narrative (Details) - shares	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Awards excluded from the calculation of diluted earnings per share (in shares)	5,000	9,000	21,000

Income taxes - Schedule of Comp

Income taxes - Schedule of Components of Income From Continuing Operations before Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income before income taxes:
United States	$ 248,360	$ 257,910	$ 238,871
Foreign	50,849	56,325	47,097
Income before income taxes	$ 299,209	$ 314,235	$ 285,968

Income taxes Income taxes - Pro

Income taxes Income taxes - Provision for Income Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Current provision:
Federal	$ 42,318	$ 70,476	$ 69,025
State and local	13,459	15,594	15,595
Foreign	15,895	11,221	15,536
Total current provision	71,672	97,291	100,156
Deferred tax expense (benefit):
Federal	4,106	5,490	7,778
State and local	2,902	643	902
Foreign	(287)	(1,371)	(3,028)
Total deferred tax expense (benefit)	6,721	4,762	5,652
Provision for income taxes	$ 78,393	$ 102,053	$ 105,808

Income taxes Income taxes - Rec

Income taxes Income taxes - Reconciliation of Tax Provision Using the Federal Statutory Income Tax Rate to Reported Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Reconciliation of actual provision for income taxes and provision for income taxes resulting from the use of federal statutory income tax
Federal income tax provision at statutory rate of 24.5%, 35% and 35%	$ 73,396	$ 109,982	$ 100,089
State income taxes, net of federal benefit	12,348	10,554	10,723
Foreign taxation	(1,531)	(6,940)	(3,976)
Permanent items	1,176	970	1,284
Tax credits	(2,438)	(4,851)	(1,592)
Toll tax	9,425	0	0
Deferred tax liability - tax rate change	(10,514)	0	0
Vesting of equity compensation	(2,849)	(6,569)	0
Other	(620)	(1,093)	(720)
Provision for income taxes	$ 78,393	$ 102,053	$ 105,808
Statutory income tax rate (as a percent)	24.50%	35.00%	35.00%

Income taxes - Schedule of Defe

Income taxes - Schedule of Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Components of deferred tax assets and liabilities
Costs deductible in future periods	$ 20,254	$ 30,794
Deferred revenue	5,197	20,703
Stock compensation	3,469	4,976
Net operating loss carryforwards	302	360
Amortization of goodwill and intangible assets	(27,054)	(36,100)
Capitalized software	(6,016)	(9,197)
Accounts receivable - unbilled	(7,854)	(12,953)
Property and equipment	(2,011)	(3,924)
Prepaid expenses	(2,927)	(3,741)
Other	(2,903)	(3,333)
Net deferred tax liabilities	$ (19,543)	$ (12,415)

Income taxes - Schedule of Net

Income taxes - Schedule of Net Deferred Tax Position (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Balance of tax jurisdictions with net deferred tax assets	$ 6,834	$ 7,691
Balance of tax jurisdictions with net deferred tax liabilities	(26,377)	(20,106)
Net deferred tax liabilities	$ (19,543)	$ (12,415)

Income taxes - Narrative (Detai

Income taxes - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016	Sep. 30, 2015
Net operating loss carryforwards
Cash and cash equivalents	$ 349,245	$ 166,252	$ 66,199	$ 74,672
Income taxes paid	$ 65,300	$ 87,800	$ 108,300
Unrecognized tax benefits
Statutory income tax rate (as a percent)	24.50%	35.00%	35.00%
Tax Cuts and Jobs Act of 2017, incomplete accounting, change in tax rate, deferred tax liability, provisional income tax (expense) benefit	$ (10,500)
Tax Cuts and Jobs Act of 2017, incomplete accounting, transition tax for accumulated foreign earnings, provisional income tax expense (benefit)	9,400
Unrecognized tax benefits that, if recognized, would affect the annual effective income tax rate	1,300	$ 1,100
Interest and penalties included in net liability balance	700	700
Maximum
Unrecognized tax benefits
Interest expense recognized related to unrecognized tax benefits	100	$ 100	$ 100
Foreign Tax Authority
Net operating loss carryforwards
Cash and cash equivalents	$ 47,100

Income taxes - Summary of Incom

Income taxes - Summary of Income Tax Contingencies (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Reconciliation of the beginning and ending amount of gross unrecognized tax benefits
Balance at beginning of year	$ 633	$ 448	$ 529
Increases for tax positions taken in current year	88	185	0
Reductions for tax positions of prior years	0	0	(81)
Balance at end of year	$ 721	$ 633	$ 448

Debt - Narrative (Details)

Debt - Narrative (Details) $ in Millions	12 Months Ended
	Sep. 30, 2018USD ($)periodletter_of_credit	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)	Sep. 30, 2018CAD ($)periodletter_of_credit
Debt Instrument [Line Items]
Interest expense	$ 1,000,000	$ 2,162,000	$ 4,134,000
Credit Agreement Expiring January 2020
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 400,000,000
Leverage ratio	2.5
Debt instrument, covenant consolidated leverage ratio actual	1
Interest paid	$ 600,000	$ 2,000,000	$ 3,700,000
Credit Agreement Expiring January 2020 | Minimum | Base Rate
Debt Instrument [Line Items]
Margin (as a percent)	0.00%
Credit Agreement Expiring January 2020 | Minimum | Eurocurrency Rate
Debt Instrument [Line Items]
Margin (as a percent)	1.00%
Credit Agreement Expiring January 2020 | Minimum | Index Rate
Debt Instrument [Line Items]
Margin (as a percent)	1.00%
Credit Agreement Expiring January 2020 | Maximum | Base Rate
Debt Instrument [Line Items]
Margin (as a percent)	0.75%
Credit Agreement Expiring January 2020 | Maximum | Eurocurrency Rate
Debt Instrument [Line Items]
Margin (as a percent)	1.75%
Credit Agreement Expiring January 2020 | Maximum | Index Rate
Debt Instrument [Line Items]
Margin (as a percent)	1.75%
Swingline loans
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 5,000,000
Letters of credit
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 50,000,000
Number of letters of credit issued | letter_of_credit	2			2
Outstanding borrowings	$ 700,000
Letters of credit | Minimum
Debt Instrument [Line Items]
Leverage ratio to calculate annual commitment fee (as a percent)	0.125%
Letters of credit | Maximum
Debt Instrument [Line Items]
Leverage ratio to calculate annual commitment fee (as a percent)	0.275%
Atlantic Innovation Fund of Canada
Debt Instrument [Line Items]
Borrowings	$ 500,000			$ 0.7
Interest expense	$ 0
Number of remaining quarterly installments | period	15			15
Letters of credit (Other than Revolving Credit Agreement)
Debt Instrument [Line Items]
Number of letters of credit issued | letter_of_credit	2			2
Outstanding borrowings	$ 3,000,000

Goodwill and intangible asset_2

Goodwill and intangible assets - Schedule of Goodwill (Details) - USD ($)	Jul. 01, 2018	Sep. 30, 2018	Sep. 30, 2017
Changes in goodwill
Balance at the beginning of the period		$ 402,976,000	$ 397,558,000
Foreign currency translation		(3,094,000)	3,074,000
Balance at the end of the period		399,882,000	402,976,000
Impairment of goodwill related to continuing operations	$ 0	0
Ascend Management Innovations LLC
Changes in goodwill
Balance at the end of the period		17,997,000
Ascend Management Innovations LLC and Assessments Australia
Changes in goodwill
Adjustment to goodwill acquired			(486,000)
Revitalised
Changes in goodwill
Goodwill, Acquired During Period			2,830,000
Health Services
Changes in goodwill
Balance at the beginning of the period		128,460,000	123,679,000
Foreign currency translation		(1,719,000)	2,508,000
Balance at the end of the period		126,741,000	128,460,000
Health Services | Ascend Management Innovations LLC
Changes in goodwill
Adjustment to goodwill acquired			(557,000)
Health Services | Revitalised
Changes in goodwill
Goodwill, Acquired During Period			2,830,000
U.S. Federal Services
Changes in goodwill
Balance at the beginning of the period		228,148,000	228,148,000
Adjustment to goodwill acquired			0
Foreign currency translation		0	0
Balance at the end of the period		228,148,000	228,148,000
U.S. Federal Services | Revitalised
Changes in goodwill
Goodwill, Acquired During Period			0
Human Services
Changes in goodwill
Balance at the beginning of the period		46,368,000	45,731,000
Foreign currency translation		(1,375,000)	566,000
Balance at the end of the period		$ 44,993,000	46,368,000
Human Services | Assessments Australia
Changes in goodwill
Adjustment to goodwill acquired			71,000
Human Services | Revitalised
Changes in goodwill
Goodwill, Acquired During Period			$ 0

Goodwill and intangible asset_3

Goodwill and intangible assets - Schedule of Finite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Components of intangible assets
Cost	$ 139,359	$ 142,093
Accumulated Amortization	51,324	43,324
Intangible Assets, net	88,035	98,769
Customer contracts and relationships
Components of intangible assets
Cost	129,113	129,916
Accumulated Amortization	42,683	33,457
Intangible Assets, net	86,430	96,459
Technology-based intangible assets
Components of intangible assets
Cost	5,750	7,664
Accumulated Amortization	4,212	5,475
Intangible Assets, net	1,538	2,189
Trademarks and trade names
Components of intangible assets
Cost	4,496	4,513
Accumulated Amortization	4,429	4,392
Intangible Assets, net	$ 67	$ 121
Weighted Average
Components of intangible assets
Weighted average remaining life of assets not fully amortized	11 years 11 months
Weighted Average | Customer contracts and relationships
Components of intangible assets
Weighted average remaining life of assets not fully amortized	12 years
Weighted Average | Technology-based intangible assets
Components of intangible assets
Weighted average remaining life of assets not fully amortized	5 years
Weighted Average | Trademarks and trade names
Components of intangible assets
Weighted average remaining life of assets not fully amortized	1 year 4 months

Goodwill and intangible asset_4

Goodwill and intangible assets - Schedule of Future Estimated Amortization Expense (Details) $ in Thousands	Sep. 30, 2018USD ($)
Estimated future amortization expense
2,019	$ 9,377
2,020	8,279
2,021	7,416
2,022	7,354
2,023	$ 7,339

Balance Sheet Components - Sche

Balance Sheet Components - Schedule of Property and Equipment, at cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Property and equipment, at cost
Property and equipment, gross	$ 273,212	$ 274,208
Less: Accumulated depreciation and amortization	(195,668)	(172,557)
Total property and equipment, net	77,544	101,651
Fixed asset depreciation expense	40,700	45,200	$ 49,200
Land
Property and equipment, at cost
Property and equipment, gross	1,738	1,738
Building and improvements
Property and equipment, at cost
Property and equipment, gross	12,044	11,799
Office furniture and equipment
Property and equipment, at cost
Property and equipment, gross	203,512	207,140
Leasehold improvements
Property and equipment, at cost
Property and equipment, gross	$ 55,918	$ 53,531

Balance Sheet Components Balanc

Balance Sheet Components Balance Sheet Components - Schedule of Components of Capitalized Computer Software (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Balance Sheet Related Disclosures [Abstract]
Capitalized software	$ 94,803	$ 88,627
Less: Accumulated amortization	(72,374)	(61,879)
Total Capitalized software, net	22,429	26,748
Capitalized software amortization expense	$ 11,200	$ 10,600	$ 9,200

Balance Sheet Components Bala_2

Balance Sheet Components Balance Sheet Components - Schedule of Deferred Contract Costs (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Sep. 30, 2017
Balance Sheet Related Disclosures [Abstract]
Deferred contract costs	$ 29,941	$ 30,776
Less: Accumulated amortization	(15,561)	(14,478)
Total Deferred contract costs, net	$ 14,380	$ 16,298

Accounts receivable reserves -

Accounts receivable reserves - Schedule of Accounts Receivable Reserve (Details) - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Changes in the reserves against current billed accounts receivable
Contractual retainage provisions	$ 13,400	$ 10,300
Accounts receivable, billed and unbilled
Changes in the reserves against current billed accounts receivable
Balance at beginning of year	6,843	4,226	$ 3,385
Additions to reserve	243	5,106	2,335
Deductions	(2,801)	(2,489)	(1,494)
Balance at end of year	$ 4,285	$ 6,843	$ 4,226

Commitments and contingencies_2

Commitments and contingencies (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Performance bonds
Performance bond commitments	$ 37.5
Operating Lease expense	77	$ 80.6	$ 75.4
Operating sublease income	2.2
Sublease income, payments to be received, 2019	1.7
Sublease income, payments to be received, 2020	$ 1.7
Percentage of employees covered by collective bargaining agreements	13.00%
Loss contingency, maximum potential loss	$ 31

Commitments and contingencies C

Commitments and contingencies Commitments and contingencies - Schedule of Minimum Future Lease Commitments Under Leases (Details) $ in Thousands	Sep. 30, 2018USD ($)
Minimum future lease commitments under leases
2,019	$ 68,959
2,020	49,652
2,021	21,914
2,022	11,952
2,023	6,220
Thereafter	1,970
Total minimum lease payments	160,667
Office space
Minimum future lease commitments under leases
2,019	65,187
2,020	47,398
2,021	21,786
2,022	11,950
2,023	6,220
Thereafter	1,970
Total minimum lease payments	154,511
Equipment
Minimum future lease commitments under leases
2,019	3,772
2,020	2,254
2,021	128
2,022	2
2,023	0
Thereafter	0
Total minimum lease payments	$ 6,156

Equity - Narrative (Details)

Equity - Narrative (Details) - USD ($) $ / shares in Units, shares in Millions	2 Months Ended	12 Months Ended
	Nov. 20, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016	Jun. 30, 2018
Stock-based compensation
Shares available for grants (in shares)		1.2
Total income tax benefit recognized		$ 8,700,000	$ 15,000,000	$ 7,400,000
Cash paid to satisfy employees personal tax liability		$ 8,529,000	$ 9,175,000	$ 11,614,000
Stock repurchase programs, authorized amount					$ 200,000,000
Common shares repurchased		1.1	0.6	0.6
Common shares repurchased, cost		$ 67,572,000	$ 28,863,000	$ 31,338,000
Amount remaining available for future stock repurchases		$ 192,800,000
Restricted stock units (RSU)
Stock-based compensation
Deferred vested award		0.7
Granted (in dollars per share)		$ 64.33	$ 53.63	$ 52
Total fair value		$ 30,300,000	$ 24,900,000	$ 27,100,000
Unrecognized compensation cost		$ 37,200,000
Expected realization period (in years)		5 years
Weighted average life (in years)		1 year 7 months
Share-based compensation expense		$ 20,200,000	21,400,000	18,800,000
RSUs awarded in 2009 and after | Minimum
Stock-based compensation
Award vesting period (in years)		1 year
RSUs awarded in 2009 and after | Maximum
Stock-based compensation
Award vesting period (in years)		5 years
Stock options
Stock-based compensation
Award vesting period (in years)		4 years
Award expired period		10 years
Cash paid to satisfy employees personal tax liability		$ 8,700,000	8,700,000	9,300,000
Share-based compensation expense		$ 0	$ 0	$ 0
Subsequent events
Stock-based compensation
Common shares repurchased	0.2
Common shares repurchased, cost	$ 15,000,000

Equity - Summary of the Company

Equity - Summary of the Company's RSU Activity (Details) - Unvested restricted stock units - $ / shares	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Summary of RSU activity
Non-vested shares outstanding at the beginning of the period	822,827
Granted (in shares)	365,071
Vested (in shares)	(464,658)
Forfeited (in shares)	(61,307)
Non-vested shares outstanding at the end of the period	661,933	822,827
Weighted-Average Grant-Date Fair Value
Non-vested shares outstanding at the beginning of the period (in dollars per share)	$ 51.69
Granted (in dollars per share)	64.33	$ 53.63	$ 52
Vested (in dollars per share)	53.35
Forfeited (in dollars per share)	54.90
Non-vested shares outstanding at the end of the period (in dollars per share)	$ 57.78	$ 51.69

Equity - Summary of Information

Equity - Summary of Information Pertaining to Stock Options Vested and Exercised (Details) - Stock options - USD ($) $ in Thousands	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Information pertaining to stock options vested and exercised
Aggregate intrinsic value of all stock options exercised	$ 0	$ 4,025	$ 4,077
Net cash proceeds from exercise of stock options	$ 0	$ 924	$ 546

Employee benefit plans and de_2

Employee benefit plans and deferred compensation - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Retirement Benefits [Abstract]
Employer contribution to 401(k) plans	$ 7.4	$ 7	$ 6
Percentage of liabilities that can be met plan assets	95.00%
Investments in mutual funds within the rabbi trust	$ 20.3

Business combinations and dis_3

Business combinations and disposal Revitalised (Details) - USD ($) $ in Thousands	Jul. 18, 2017	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Goodwill		$ 399,882	$ 402,976	$ 397,558
Revitalised
Business Acquisition [Line Items]
Share capital acquired (as a percent)	100.00%
Cash consideration	$ 2,700
Contingent consideration arrangements, range of outcomes, value, high	1,400
Goodwill	2,800
Intangible assets	$ 1,300

Business combinations and dis_4

Business combinations and disposals - K-12 Education (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposal									$ 0	$ 650	$ 6,880
Revenue	$ 558,446	$ 597,855	$ 612,787	$ 623,148	$ 620,903	$ 600,447	$ 622,047	$ 607,564	2,392,236	2,450,961	2,403,360
Operating income (loss)	$ 61,908	$ 82,571	$ 71,321	$ 79,683	$ 77,590	$ 81,811	$ 80,335	$ 73,776	$ 295,483	313,512	286,603
K-12 Education
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Revenue											2,200
Operating income (loss)											(200)
Disposal Group, Disposed of by Sale, Not Discontinued Operations [Member] | Related to Disposition of K-12 Education [Member] | K-12 Education
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on disposal										$ 700	$ 6,900

Business combinations and dis_5

Business combinations and disposal Business combinations and disposals - Ascend Management Innovations, LLC (Details) - USD ($) $ in Thousands	Feb. 29, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Business Acquisition [Line Items]
Goodwill		$ 399,882	$ 402,976	$ 397,558
Ascend Management Innovations LLC
Business Acquisition [Line Items]
Share capital acquired (as a percent)	100.00%
Purchase consideration, net of cash acquired	$ 44,100	44,069
Intangible assets	$ 22,300	22,300
Amortization period of intangible assets	18 years
Goodwill	$ 18,000	$ 17,997

Business combinations and dis_6

Business combinations and disposals - Schedule of Assets and Liabilities Recorded in the Company's Financial Statements (Details) - USD ($) $ in Thousands	Feb. 29, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Goodwill		$ 399,882	$ 402,976	$ 397,558
Ascend Management Innovations LLC
Business Combination, Consideration Transferred
Purchase consideration, net of cash acquired	$ 44,100	44,069
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net [Abstract]
Billed and unbilled receivables		4,069
Other assets		407
Property and equipment and other assets		707
Deferred income taxes		557
Intangible assets	22,300	22,300
Total identifiable assets acquired		28,040
Accounts payable and other liabilities		1,414
Deferred revenue		554
Total liabilities assumed		1,968
Net identifiable assets acquired		26,072
Goodwill	$ 18,000	17,997
Net assets acquired		$ 44,069

Business combinations and dis_7

Business combinations and disposals - Schedule of the Valuation of the Intangible Assets Acquired (Details) - Ascend Management Innovations LLC - USD ($) $ in Thousands	Feb. 29, 2016	Sep. 30, 2018
Components of intangible assets
Fair value	$ 22,300
Customer relationships
Components of intangible assets
Useful life		19 years
Fair value	20,400
Technology-Based Intangible Assets
Components of intangible assets
Useful life		8 years
Fair value	1,700
Trade Names
Components of intangible assets
Useful life		1 year
Fair value	$ 200

Business combinations and dis_8

Business combinations and disposal Business combinations and disposals - Assessments Australia (Details) $ in Thousands	Dec. 15, 2015USD ($)company	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2016USD ($)
Business Acquisition [Line Items]
Goodwill		$ 399,882	$ 402,976	$ 397,558
Assessments Australia
Business Acquisition [Line Items]
Share capital acquired (as a percent)	100.00%
Number of businesses acquired | company	3
Cash consideration	$ 2,600
Contingent consideration, liability, current	500	400
Intangible assets	400
Human Services
Business Acquisition [Line Items]
Goodwill		$ 44,993	$ 46,368	$ 45,731
Human Services | Assessments Australia
Business Acquisition [Line Items]
Goodwill	$ 3,000
Customer relationships | Assessments Australia
Business Acquisition [Line Items]
Useful life	6 years

Quarterly information (unaudi_3

Quarterly information (unaudited) (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2016
Revenue	$ 558,446	$ 597,855	$ 612,787	$ 623,148	$ 620,903	$ 600,447	$ 622,047	$ 607,564	$ 2,392,236	$ 2,450,961	$ 2,403,360
Gross profit	138,938	154,684	148,803	151,960	162,581	152,189	152,317	144,818	594,385	611,905	562,191
Operating income	61,908	82,571	71,321	79,683	77,590	81,811	80,335	73,776	295,483	313,512	286,603
Amortization of intangible assets									(10,308)	(12,208)	(13,377)
Restructuring costs									(3,353)	(2,242)	0
Gain on sale of a business									0	650	6,880
Selling, general and administrative expenses									(285,241)	(284,593)	(269,091)
Net income	45,516	60,242	55,106	59,952	54,968	57,788	53,097	46,329	220,816	212,182	180,160
Net income attributable to MAXIMUS	$ 46,307	$ 59,861	$ 55,492	$ 59,091	$ 53,329	$ 56,918	$ 52,515	$ 46,664	$ 220,751	$ 209,426	$ 178,362
Basic earnings per share attributable to MAXIMUS (in dollars per share)	$ 0.71	$ 0.91	$ 0.84	$ 0.90	$ 0.81	$ 0.87	$ 0.80	$ 0.71	$ 3.37	$ 3.19	$ 2.71
Diluted earnings per share attributable to MAXIMUS (in dollars per share)	$ 0.71	$ 0.91	$ 0.84	$ 0.89	$ 0.81	$ 0.86	$ 0.80	$ 0.71	$ 3.35	$ 3.17	$ 2.69
Segment Reconciling Items
Amortization of intangible assets	$ (2,462)	$ (2,525)	$ (2,603)	$ (2,718)	$ (2,700)	$ (2,720)	$ (3,386)	$ (3,402)	$ (10,308)	$ (12,208)	$ (13,377)
Restructuring costs	(1,033)	0	(2,320)	0	0	0	0	(2,242)
Acquisition-related expenses	(947)	0	0	0	(83)	0	0	0	(947)	(83)	(832)
Gain on sale of a business					0	650	0	0	0	650	6,880
Corporate/Other
Selling, general and administrative expenses	(865)	(1,032)	0	0	(1,050)	90	(92)	(357)	(2,844)	(1,492)	(2,987)
Health Services
Revenue									1,404,959	1,380,151	1,298,304
Gross profit									372,628	347,325	292,181
Operating income									236,378	215,244	185,026
Selling, general and administrative expenses									(136,250)	(132,081)	(107,155)
Health Services | Operating segments
Revenue	328,186	359,050	365,633	352,090	355,338	335,090	348,994	340,729
Gross profit	86,111	97,254	98,207	91,056	99,368	83,269	86,454	78,234
Operating income	51,939	63,782	63,017	57,640	57,024	51,553	56,540	50,127
U.S. Federal Services
Revenue									478,911	545,573	591,728
Gross profit									126,698	139,321	138,168
Operating income									57,386	64,976	63,376
Selling, general and administrative expenses									(69,312)	(74,345)	(74,792)
U.S. Federal Services | Operating segments
Revenue	117,375	112,226	116,327	132,983	127,316	131,589	145,370	141,298
Gross profit	33,690	32,276	27,374	33,358	31,547	33,627	36,571	37,576
Operating income	15,965	14,877	9,834	16,710	13,581	15,870	17,644	17,881
Human Services
Revenue									508,366	525,237	513,328
Gross profit									95,059	125,259	131,842
Operating income									18,224	48,584	47,685
Selling, general and administrative expenses									$ (76,835)	$ (76,675)	$ (84,157)
Human Services | Operating segments
Revenue	112,885	126,579	130,827	138,075	138,249	133,768	127,683	125,537
Gross profit	19,137	25,154	23,222	27,546	31,666	35,293	29,292	29,008
Operating income	$ (689)	$ 7,469	$ 3,393	$ 8,051	$ 10,818	$ 16,368	$ 9,629	$ 11,769

Subsequent Event (Details)

Subsequent Event (Details) - USD ($) $ / shares in Units, $ in Millions	Nov. 16, 2018	Oct. 05, 2018	Dec. 31, 2018	Sep. 30, 2018
Subsequent events
Subsequent events
Dividend declared date		Oct. 5, 2018
Cash dividend declared (in dollars per share)		$ 0.25
Dividends payable date		Nov. 30, 2018
Dividends payable date of record		Nov. 15, 2018
Dividend payable		$ 16.1
General Dynamics Information Technology's Citizen Engagement Centers
Subsequent events
Acquisition-related expenses				$ 0.5
General Dynamics Information Technology's Citizen Engagement Centers | Subsequent events
Subsequent events
Share capital acquired (as a percent)	100.00%
Cash consideration	$ 400
Acquisition-related expenses			$ 3
Line of Credit | General Dynamics Information Technology's Citizen Engagement Centers | Subsequent events
Subsequent events
Proceeds from long-term lines of credit	$ 150