Aramark (ARMK) 10-Q 5 May 20 2020 Q2 Quarterly report Financial data

Cover Page

Cover Page - shares	6 Months Ended
	Mar. 27, 2020	Apr. 24, 2020
Cover [Abstract]
Document Type	10-Q
Document Period End Date	Mar. 27, 2020
Entity File Number	001-36223
Entity Registrant Name	Aramark
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	20-8236097
Entity Address, Address Line One	2400 Market Street
Entity Address, Postal Zip Code	19103
Entity Address, City or Town	Philadelphia,
Entity Address, State or Province	PA
City Area Code	215
Local Phone Number	238-3000
Title of 12(b) Security	Common Stock,
Trading Symbol	ARMK
Security Exchange Name	NYSE
Entity Filer Category	Large Accelerated Filer
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Current Fiscal Year End Date	--10-02
Document Quarterly Report	true
Document Transition Report	false
Amendment Flag	false
Entity Central Index Key	0001584509
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q2
Entity Common Stock, Shares Outstanding		252,615,882

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 27, 2020	Sep. 27, 2019
Current Assets:
Cash and cash equivalents	$ 1,202,964	$ 246,643
Receivables (less allowances: 2020 - $45,283; 2019 - $49,566)	1,850,980	1,806,964
Inventories	403,799	411,319
Prepayments and other current assets	198,592	193,461
Total current assets	3,656,335	2,658,387
Property and Equipment, net	2,129,306	2,181,762
Goodwill	5,319,626	5,518,800
Other Intangible Assets	1,986,079	2,033,566
Operating Lease Right-of-use Assets (see Note 8)	579,719	0
Other Assets	1,176,433	1,343,806
Assets	14,847,498	13,736,321
Current Liabilities:
Current maturities of long-term borrowings	103,406	69,928
Current operating lease liabilities (see Note 8)	75,705	0
Accounts payable	793,464	999,517
Accrued expenses and other current liabilities	1,325,282	1,635,853
Total current liabilities	2,297,857	2,705,298
Long-Term Borrowings	7,862,587	6,612,239
Noncurrent Operating Lease Liabilities (see Note 8)	354,833	0
Deferred Income Taxes and Other Noncurrent Liabilities	1,152,550	1,088,822
Redeemable Noncontrolling Interest	10,226	9,915
Stockholders' Equity:
Common stock, par value $0.01 (authorized: 600,000,000 shares; issued: 2020—290,166,384 shares and 2019—282,919,536 shares; and outstanding: 2020—252,579,469 shares and 2019—247,756,091 shares)	2,902	2,829
Capital surplus	3,384,981	3,236,450
Retained earnings	993,046	1,107,029
Accumulated other comprehensive loss	(304,010)	(216,965)
Treasury stock (shares held in treasury: 2020—37,586,915 shares and 2019—35,163,445 shares)	(907,474)	(809,296)
Total stockholders' equity	3,169,445	3,320,047
Liabilities and Equity	$ 14,847,498	$ 13,736,321

Condensed Consolidated Balanc_2

Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 27, 2020	Sep. 27, 2019
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable, current	$ 45,283	$ 49,566
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	600,000,000	600,000,000
Common stock, shares issued (in shares)	290,166,384	282,919,536
Common stock, shares outstanding (in shares)	252,579,469	247,756,091
Treasury stock, shares held in treasury (in shares)	37,586,915	35,163,445

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Income Statement [Abstract]
Revenue	$ 3,731,559	$ 3,999,987	$ 7,985,156	$ 8,265,336
Costs and Expenses:
Cost of services provided	3,407,589	3,639,959	7,175,702	7,434,404
Depreciation and amortization	147,975	147,908	295,911	298,629
Goodwill impairment	198,600	0	198,600	0
Selling and general corporate expenses	75,071	88,285	158,326	192,415
Gain on sale of Healthcare Technologies	0	1,000	0	(156,309)
Operating Expenses, Total	3,829,235	3,877,152	7,828,539	7,769,139
Operating (loss) income	(97,676)	122,835	156,617	496,197
Interest and Other Financing Costs, net	99,822	84,178	179,407	167,155
(Loss) Income Before Income Taxes	(197,498)	38,657	(22,790)	329,042
Provision for Income Taxes	4,523	9,347	33,348	49,054
Net (loss) income	(202,021)	29,310	(56,138)	279,988
Less: Net income (loss) attributable to noncontrolling interest	239	(43)	361	(49)
Net (loss) income attributable to Aramark stockholders	$ (202,260)	$ 29,353	$ (56,499)	$ 280,037
(Loss) Earnings per share attributable to Aramark stockholders:
Basic (in dollars per share)	$ (0.80)	$ 0.12	$ (0.23)	$ 1.14
Diluted (in dollars per share)	$ (0.80)	$ 0.12	$ (0.23)	$ 1.11
Weighted Average Shares Outstanding:
Basic (in shares)	252,354	246,217	250,543	246,540
Diluted (in shares)	252,354	250,347	250,543	251,355

Condensed Consolidated Statem_2

Condensed Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Statement of Comprehensive Income [Abstract]
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (202,021)	$ 29,310	$ (56,138)	$ 279,988
Other Comprehensive Income (Loss), Net of Tax [Abstract]
Other Comprehensive Income (Loss), Defined Benefit Plan, Gain (Loss) Arising During Period, after Tax	(286)	0	(571)	753
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Gain (Loss) Arising During Period, Net of Tax	(41,893)	8,973	(27,308)	(9,034)
Other Comprehensive Income (Loss), Fair Value Cash Flow Hedge, After Tax	(65,921)	(17,678)	(59,168)	(41,917)
Other Comprehensive Income (Loss), Share of Equity Method Investee Other Comprehensive Income, Net of Tax	(145)	50	2	(230)
Other Comprehensive Income (Loss), Net of Tax, Total	(108,245)	(8,655)	(87,045)	(50,428)
Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest, Total	(310,266)	20,655	(143,183)	229,560
Less: Net income (loss) attributable to noncontrolling interest	239	(43)	361	(49)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent, Total	$ (310,505)	$ 20,698	$ (143,544)	$ 229,609

Condensed Consolidated Statem_3

Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019
Cash flows from operating activities:
Net Income (Loss), Including Portion Attributable to Noncontrolling Interest	$ (56,138)	$ 279,988
Adjustments to reconcile net income to net cash (used in) provided by operating activities
Depreciation and amortization	295,911	298,629
Goodwill impairment	198,600	0
Deferred income taxes	17,405	3,475
Share-based compensation expense	4,259	33,241
Net gain on sale of Healthcare Technologies	0	(139,165)
Changes in operating assets and liabilities:
Accounts Receivable	(73,677)	(137,789)
Inventories	5,166	(36,224)
Prepayments and Other Current Assets	(6,951)	(223)
Accounts Payable	(218,211)	(86,069)
Accrued Expenses	(304,053)	(100,863)
Payments made to clients on contracts	(26,355)	(26,551)
Other operating activities	72,418	534
Net cash (used in) provided by operating activities	(91,626)	88,983
Cash flows from investing activities:
Purchases of property and equipment and other	(213,569)	(230,402)
Disposals of property and equipment	8,238	7,556
Proceeds from divestiture	0	293,711
Acquisition of certain businesses, net of cash acquired	(14,922)	(31,115)
Proceeds from governmental agencies related to property and equipment	23,550	16,200
Other investing activities	115	2,245
Net cash (used in) provided by investing activities	(196,588)	58,195
Cash flows from financing activities:
Proceeds from long-term borrowings	1,822,955	100,071
Payments of long-term borrowings	(935,258)	(345,458)
Net change in funding under the Receivables Facility	400,000	205,000
Payments of dividends	(55,257)	(54,220)
Proceeds from issuance of common stock	85,048	10,372
Repurchase of common stock	(6,540)	(50,000)
Other financing activities	(65,658)	(29,120)
Net cash provided by (used in) financing activities	1,245,290	(163,355)
Effect of foreign exchange rates on cash and cash equivalents	(755)	(3,461)
Increase (decrease) in cash and cash equivalents	956,321	(19,638)
Cash and cash equivalents, beginning of period	246,643	215,025
Cash and cash equivalents, end of period	1,202,964	195,387
Supplemental Cash Flow Information
Interest paid	179,300	180,200
Income taxes paid	$ 36,100	$ 118,900

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) $ in Thousands	Total	Total Stockholders' Equity	Common Stock	Capital Surplus	Retained Earnings	Accumulated Other Comprehensive Loss	Treasury Stock
Balance Beginning at Sep. 28, 2018		$ 3,029,558	$ 2,793	$ 3,132,421	$ 710,519	$ (91,223)	$ (724,952)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders		250,682			250,682
Other comprehensive income		(41,773)				(41,773)
Capital contributions from issuance of common stock		3,510	14	3,496
Share-based compensation expense		18,562		18,562
Repurchases of Common Stock		(71,884)					(71,884)
Payments of dividends		(29,157)			(29,157)
Balance Ending at Dec. 28, 2018		3,217,893	2,807	3,154,479	990,439	(132,996)	(796,836)
Balance Beginning at Sep. 28, 2018		3,029,558	2,793	3,132,421	710,519	(91,223)	(724,952)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders	$ 280,037
Other comprehensive income	(50,428)
Balance Ending at Mar. 29, 2019		3,233,680	2,812	3,180,943	992,736	(141,651)	(801,160)
Balance Beginning at Dec. 28, 2018		3,217,893	2,807	3,154,479	990,439	(132,996)	(796,836)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders	29,353	29,353			29,353
Other comprehensive income	(8,655)	(8,655)				(8,655)
Capital contributions from issuance of common stock		11,790	5	11,785
Share-based compensation expense		14,679		14,679
Repurchases of Common Stock		(4,324)					(4,324)
Payments of dividends		(27,058)			(27,058)
Balance Ending at Mar. 29, 2019		3,233,680	2,812	3,180,943	992,736	(141,651)	(801,160)
Balance Beginning at Sep. 27, 2019	3,320,047	3,320,047	2,829	3,236,450	1,107,029	(216,965)	(809,296)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders		145,761			145,761
Other comprehensive income		21,200				21,200
Capital contributions from issuance of common stock		60,623	42	60,581
Share-based compensation expense		14,116		14,116
Repurchases of Common Stock		(80,459)					(80,459)
Payments of dividends		(29,712)			(29,712)
Balance Ending at Dec. 27, 2019		3,451,576	2,871	3,311,147	1,223,078	(195,765)	(889,755)
Balance Beginning at Sep. 27, 2019	3,320,047	3,320,047	2,829	3,236,450	1,107,029	(216,965)	(809,296)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders	(56,499)
Other comprehensive income	(87,045)
Balance Ending at Mar. 27, 2020	3,169,445	3,169,445	2,902	3,384,981	993,046	(304,010)	(907,474)
Balance Beginning at Dec. 27, 2019		3,451,576	2,871	3,311,147	1,223,078	(195,765)	(889,755)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income attributable to Aramark stockholders	(202,260)	(202,260)			(202,260)
Other comprehensive income	(108,245)	(108,245)				(108,245)
Capital contributions from issuance of common stock		68,908	31	68,877
Capital contribution from stockholder	14,814
Share-based compensation expense		(9,857)		(9,857)
Repurchases of Common Stock		(17,719)					(17,719)
Payments of dividends		(27,772)			(27,772)
Balance Ending at Mar. 27, 2020	$ 3,169,445	$ 3,169,445	$ 2,902	$ 3,384,981	$ 993,046	$ (304,010)	$ (907,474)

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets	6 Months Ended
	Mar. 27, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets	GOODWILL AND OTHER INTANGIBLE ASSETS: Goodwill represents the excess of the fair value of consideration paid for an acquired entity over the fair value of assets acquired and liabilities assumed in a business combination. Goodwill is not amortized and is subject to an impairment test that the Company conducts annually or more frequently if a change in circumstances or the occurrence of events indicates that potential impairment exists, using discounted cash flows. During the second quarter of fiscal 2020, the Company identified a triggering event from the recent decline in its stock price resulting from the COVID-19 pandemic ("COVID-19"). As a result, the Company performed an interim quantitative impairment test as of March 27, 2020. The Company performed its assessment of goodwill at the reporting unit level. Within the FSS International segment, each country or region was evaluated separately since such operating units are relatively autonomous and separate goodwill balances have been recorded for each entity. The Company compared the estimated fair value using discounted cash flow calculations of each reporting unit with its estimated book value. Based on the evaluation performed, the Company determined that goodwill was not impaired for all but one reporting unit, as the fair value of each reporting unit substantially exceeded its respective carrying amount. The one reporting unit within the FSS International segment for which goodwill was determined to be impaired was also tested for impairment using the quantitative approach during the Company's previous annual impairment test completed as of August 23, 2019. The reporting unit had a fair value that exceeded its carrying value by approximately 22% as of that date. As of March 27, 2020, the quantitative impairment test for this same reporting unit resulted in a fair value that was approximately 34% lower than its carrying value, which was driven most notably by the changes in underlying assumptions used for impairment calculation purposes, including the discount rate as well as the near term growth outlook of the reporting unit pre-COVID-19. As a result, the Company recognized a non-cash impairment charge of $198.6 million in the Condensed Consolidated Statements of (Loss) Income for both the three and six months ended March 27, 2020. For tax purposes, the impairment charge is not tax deductible. The impaired reporting unit has a remaining goodwill balance of $86.2 million. The determination of fair value for each reporting unit includes assumptions, which are considered Level 3 inputs, that are subject to risk and uncertainty. The discounted cash flow calculations are dependent on several subjective factors including the timing of future cash flows, future growth rates and the discount rate. If assumptions or estimates in the fair value calculations change or if future cash flows or future growth rates vary from what was expected, including those assumptions relating to the duration and severity of COVID-19, this may impact the impairment analysis and could reduce the underlying cash flows used to estimate fair values and result in a decline in fair value that may trigger future impairment charges. Changes in total goodwill during the six months ended March 27, 2020 are as follows (in thousands): Segment September 27, 2019 Acquisitions Impairments Translation March 27, 2020 FSS United States $ 3,949,218 $ 728 $ — $ (58) $ 3,949,888 FSS International 608,468 220 (198,600) (4,187) 405,901 Uniforms 961,114 3,223 — (500) 963,837 $ 5,518,800 $ 4,171 $ (198,600) $ (4,745) $ 5,319,626 Other intangible assets consist of the following (in thousands): March 27, 2020 September 27, 2019 Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Customer relationship assets $ 2,190,980 $ (1,246,389) $ 944,591 $ 2,183,492 $ (1,193,525) $ 989,967 Trade names 1,047,561 (6,073) 1,041,488 1,047,959 (4,360) 1,043,599 $ 3,238,541 $ (1,252,462) $ 1,986,079 $ 3,231,451 $ (1,197,885) $ 2,033,566

Basis of Presentation and Summa

Basis of Presentation and Summary of Significant Accounting Policies	6 Months Ended
	Mar. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation and Summary of Significant Accounting Policies	BASIS OF PRESENTATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: Aramark (the "Company") is a leading global provider of food, facilities and uniform services to education, healthcare, business & industry and sports, leisure & corrections clients. The Company's core market is the United States, which is supplemented by an additional 18-country footprint. The Company operates its business in three reportable segments that share many of the same operating characteristics: Food and Support Services United States ("FSS United States"), Food and Support Services International ("FSS International") and Uniform and Career Apparel ("Uniform"). The condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") and should be read in conjunction with the audited consolidated financial statements, and the notes to those statements, included in the Company's Form 10-K filed with the SEC on November 26, 2019. The Condensed Consolidated Balance Sheet as of September 27, 2019 was derived from audited financial statements which have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of the Company, the statements include all adjustments, which are of a normal, recurring nature, required for a fair presentation for the periods presented. The results of operations for interim periods are not necessarily indicative of the results for a full year, due to the seasonality of some of the Company's business activities and the possibility of changes in general economic conditions. The condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries in which a controlling financial interest is maintained. All significant intercompany transactions and accounts have been eliminated. New Accounting Standards Updates Adopted Standards In March 2019, the Financial Accounting Standards Board ("FASB") issued an accounting standards update ("ASU") which provided clarification regarding three issues related to the lease recognition standard. The guidance was effective for the Company in the first quarter of fiscal 2020 when the lease accounting standard was adopted. See below for further discussion regarding the impact of this standard. In July 2018, the FASB issued two ASUs regarding the lease recognition standard. The guidance provided clarification on issues identified regarding the adoption of the standard, provided an additional transition method to adopt the standard and provided an additional practical expedient to lessors. The guidance was effective for the Company in the first quarter of fiscal 2020 when the lease accounting standard was adopted. See below for further discussion regarding the impact of this standard. In July 2018, the FASB issued an ASU which clarifies, corrects errors in or makes minor improvements to the Accounting Standards Codification. The guidance was effective for the Company either upon issuance or in the first quarter of fiscal 2020, depending on the amendment. There was no impact on the condensed consolidated financial statements related to the amendments that were effective upon issuance of the guidance. The Company adopted the remaining amendments of the pronouncement in the first quarter of fiscal 2020, which did not have a material impact on the condensed consolidated financial statements. In February 2018, the FASB issued an ASU which allows for the reclassification of stranded tax effects resulting from the Tax Cuts and Jobs Act from accumulated other comprehensive income to retained earnings. The guidance was effective for the Company in the first quarter of fiscal 2020. The Company adopted the guidance in the first quarter of fiscal 2020, which did not have an impact on the condensed consolidated financial statements. The Company did not elect to reclassify the stranded income tax effects resulting from the Tax Cuts and Jobs Act from accumulated other comprehensive income to retained earnings. In September 2017, the FASB issued an ASU to provide additional implementation guidance with respect to the lease accounting standard. The guidance was effective for the Company in the first quarter of fiscal 2020. The Company adopted the standard in the first quarter of fiscal 2020 in conjunction with the lease recognition standard. See below for further discussion regarding the impact of the lease accounting provisions related to this standard. In February 2016, the FASB issued an ASU requiring lessees to recognize most leases on their balance sheets as operating lease liabilities with corresponding operating lease right-of-use assets and to disclose key information about lease arrangements. Recognition of expense on the Condensed Consolidated Statements of (Loss) Income continues in a manner similar to previous guidance. The Company adopted this guidance on September 28, 2019 (first day of fiscal 2020). In connection with the new lease guidance, the Company completed a comprehensive review of its lease arrangements in order to determine the impact of this ASU on its consolidated financial statements and related disclosures. The Company identified and implemented appropriate changes to business processes, controls and systems to support recognition and disclosure under the new standard. The Company adopted Accounting Standards Codification 842 (“ASC 842” or the "new lease standard") using the modified retrospective transition approach with an adjustment that recognized "Operating Lease Right-of-use Assets," "Current operating lease liabilities" and "Noncurrent Operating Lease Liabilities" on the Condensed Consolidated Balance Sheets on September 28, 2019. Comparative period information and disclosures were not revised as a result of the recognition and measurement of leases. Adoption of the new lease standard resulted in the recognition of operating lease liabilities and associated operating lease right-of-use assets of approximately $416.1 million and $558.5 million, respectively, as of September 28, 2019 on the Condensed Consolidated Balance Sheets. The operating lease right-of-use assets include adjustments for deferred rent, tenant improvement allowances and prepaid rent, including $166.9 million of long-term prepaid rent as of September 28, 2019 associated with certain leases at client locations. There was no material impact to the Condensed Consolidated Statements of (Loss) Income or Condensed Consolidated Statements of Cash Flows as a result of adoption. See Note 8 for further information on the impact of adopting the new lease standard. Standards Not Yet Adopted (from most to least recent date of issuance) In March 2020, the FASB issued an ASU which provides optional expedients that may be adopted and applied through December 2022 to assist with the discontinuance of LIBOR. The expedients allow companies to ease the potential accounting burden when modifying contracts and hedging relationships that use LIBOR as a reference rate, if certain criteria are met. During the second quarter of fiscal 2020, the Company adopted the optional expedient to assert probability of forecasted hedged transactions occurring on its interest rate swap derivative contracts regardless of any expected contract modifications related to reference reform. Other optional expedients related to hedging relationships may be contemplated in the future resulting from reference rate reform. The Company is currently evaluating the impact of this standard on other contracts. In January 2020, the FASB issued an ASU which provides clarification and improvements to existing guidance related to accounting for certain equity securities upon the application or discontinuation of equity method accounting and the measurement of forward contracts and purchased options on certain securities. The guidance is effective for the Company in the first quarter of fiscal 2022 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In December 2019, the FASB issued an ASU which simplifies the accounting for income taxes and clarifies and amends existing income tax guidance. Impacted areas include intraperiod tax allocations, interim period taxes, deferred tax liabilities with outside basis differences, franchise taxes and transactions which result in the "step-up" of goodwill. The guidance is effective for the Company in the first quarter of fiscal 2022 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In November 2019, the FASB issued an ASU which provides clarification and improvements to existing guidance related to the credit losses on financial instruments standard. The Company will adopt this guidance in the first quarter of fiscal 2021 when the credit losses on financial instruments standard is adopted. The Company is currently evaluating the impact of this standard. In May 2019, the FASB issued an ASU which provides the option to irrevocably elect to apply the fair value measurement option on an instrument-by-instrument basis for certain financial instruments within the scope of the credit losses on financial instruments standard. The Company will adopt this guidance in the first quarter of fiscal 2021 when the credit losses on financial instruments standard is adopted. The Company is currently evaluating the impact of this standard. In April 2019, the FASB issued an ASU which provides clarification, error corrections and improvements to existing guidance related to the credit losses on financial instruments ASU issued in June 2016, the derivatives and hedging ASU issued in August 2017 and the financial instruments ASU issued in January 2016. The guidance related to the credit losses on financial instruments ASU and the financial instruments ASU will be adopted in the first quarter of fiscal 2021. The Company adopted the guidance related to derivatives and hedging in the first quarter of fiscal 2020, which did not have a material impact on the condensed consolidated financial statements. The Company is currently evaluating the impact of the remaining amendments of this standard. In August 2018, the FASB issued an ASU which adds, modifies and removes several disclosure requirements related to defined benefit pension plans. The guidance is effective for the Company in the first quarter of fiscal 2022 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In August 2018, the FASB issued an ASU which adds, modifies and removes several disclosure requirements related to fair value measurements. The Company will adopt this guidance in the first quarter of fiscal 2021. The Company is currently evaluating the impact of this standard. In June 2016, the FASB issued an ASU to require entities to account for expected credit losses on financial instruments including trade receivables. The Company will adopt this guidance in the first quarter of fiscal 2021. The Company is currently evaluating the impact of this standard. Comprehensive Income (Loss) Comprehensive income (loss) includes all changes to stockholders' equity during a period, except those resulting from investments by and distributions to stockholders. Components of comprehensive income (loss) include net income (loss), changes in foreign currency translation adjustments (net of tax), pension plan adjustments (net of tax), changes in the fair value of cash flow hedges (net of tax) and changes to the share of any equity investees' comprehensive income (loss) (net of tax). The summary of the components of comprehensive income (loss) is as follows (in thousands): Three Months Ended March 27, 2020 March 29, 2019 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net (loss) income $ (202,021) $ 29,310 Pension plan adjustments (286) — (286) — — — Foreign currency translation adjustments (41,579) (314) (41,893) 8,842 131 8,973 Fair value of cash flow hedges (89,083) 23,162 (65,921) (23,851) 6,173 (17,678) Share of equity investee's comprehensive (loss) income (145) — (145) 50 — 50 Other comprehensive loss (131,093) 22,848 (108,245) (14,959) 6,304 (8,655) Comprehensive (loss) income (310,266) 20,655 Less: Net income (loss) attributable to noncontrolling interest 239 (43) Comprehensive (loss) income attributable to Aramark stockholders $ (310,505) $ 20,698 Six Months Ended March 27, 2020 March 29, 2019 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net (loss) income $ (56,138) $ 279,988 Pension plan adjustments (571) — (571) 753 — 753 Foreign currency translation adjustments (27,225) (83) (27,308) (9,034) — (9,034) Fair value of cash flow hedges (79,957) 20,789 (59,168) (56,553) 14,636 (41,917) Share of equity investee's comprehensive income (loss) 2 — 2 (230) — (230) Other comprehensive loss (107,751) 20,706 (87,045) (65,064) 14,636 (50,428) Comprehensive (loss) income (143,183) 229,560 Less: Net income (loss) attributable to noncontrolling interest 361 (49) Comprehensive (loss) income attributable to Aramark stockholders $ (143,544) $ 229,609 Accumulated other comprehensive loss consists of the following (in thousands): March 27, 2020 September 27, 2019 Pension plan adjustments $ (47,793) $ (47,222) Foreign currency translation adjustments (155,427) (128,119) Cash flow hedges (90,224) (31,056) Share of equity investee's accumulated other comprehensive loss (10,566) (10,568) $ (304,010) $ (216,965) Currency Translation During fiscal 2018, Argentina was determined to have a highly inflationary economy. As a result, the Company remeasures the financial statements of Argentina's operations in accordance with the accounting guidance for highly inflationary economies. During both the three and six month periods of fiscal 2020 and 2019, the impact of foreign currency transaction gains and losses were immaterial to the condensed consolidated financial statements. Current Assets Beginning in fiscal 2019, the Company began insuring portions of its general liability, automobile liability and workers’ compensation risks through a wholly owned captive insurance subsidiary (the "Captive"), to enhance its risk financing strategies. The Captive is subject to the regulations within its domicile, including regulations relating to levels of liquidity and solvency as such concepts are defined by the regulator. The Captive was in compliance with these regulations as of March 27, 2020. These regulations may have the effect of limiting the Company's ability to access certain cash and cash equivalents held by the Captive for uses other than for the payments of its general liability, automobile liability and workers' compensation claims and related Captive costs. As of March 27, 2020, cash and cash equivalents at the Captive was $68.7 million. The Company is self-insured for a portion of general liability, automobile liability and workers' compensation claims under its insurance arrangements. Self-insurance reserves are recorded based on actuarial analyses. Other Assets

Divestitures

Divestitures	6 Months Ended
	Mar. 29, 2019
Discontinued Operations and Disposal Groups [Abstract]
Divestitures	DIVESTITURES:On November 9, 2018, the Company completed the sale of its wholly-owned Healthcare Technologies ("HCT") business for $293.7 million in cash. The transaction resulted in a pretax gain of $156.3 million (tax effected gain of $139.2 million) in the Condensed Consolidated Statements of (Loss) Income for the six months ended March 29, 2019.

Severance

Severance	6 Months Ended
	Mar. 27, 2020
Restructuring and Related Activities [Abstract]
Severance	SEVERANCE:During fiscal 2018, the Company commenced a new phase of strategic reinvestment and reorganization actions to streamline and improve efficiencies and effectiveness of its selling, general and administrative functions which resulted in a net severance charge of approximately $22.0 million for the six months ended March 29, 2019. The Company completed this cost savings phase as of September 27, 2019. As of March 27, 2020 and September 27, 2019, the Company had an accrual of approximately $7.4 million and $11.9 million, respectively, related to unpaid severance obligations. These obligations are expected to be paid through fiscal 2020.

Borrowings

Borrowings	6 Months Ended
	Mar. 27, 2020
Debt Disclosure [Abstract]
Borrowings	BORROWINGS: Long-term borrowings, net, are summarized in the following table (in thousands): March 27, 2020 September 27, 2019 Senior secured revolving credit facility, due October 2023 $ 948,847 $ 51,410 Senior secured term loan facility, due October 2023 483,112 507,887 Senior secured term loan facility, due March 2024 829,728 829,344 Senior secured term loan facility, due March 2025 1,658,594 1,658,026 Senior secured term loan facility, due January 2027 892,513 — 5.125% senior notes, due January 2024 — 902,351 5.000% senior notes, due April 2025 592,713 592,087 3.125% senior notes, due April 2025 (1) 359,129 352,363 4.750% senior notes, due June 2026 495,067 494,731 5.000% senior notes, due February 2028 1,138,225 1,137,625 Receivables Facility, due May 2021 400,000 — Finance leases 140,067 148,754 Other 27,998 7,589 7,965,993 6,682,167 Less—current portion (103,406) (69,928) $ 7,862,587 $ 6,612,239 (1) This is a Euro denominated borrowing. As of March 27, 2020, there was approximately $921.0 million of outstanding foreign currency borrowings. During the second quarter of fiscal 2020, the Company increased its borrowings under the revolving credit facility to $948.8 million and under the Receivables Facility to $400.0 million in order to provide additional cash availability and maximize flexibility in response to uncertainty surrounding COVID-19. As of March 27, 2020, the Company had $1,203.0 million of cash and cash equivalents and approximately $4.7 million of availability under the senior secured revolving credit facility. Fiscal 2020 Refinancing Transactions Senior Secured Credit Agreement On April 22, 2020, Aramark Services, Inc. ("ASI"), an indirect wholly owned subsidiary of the Company, entered into Amendment No. 9 ("Amendment No. 9") to the credit agreement dated as of March 28, 2017 (as supplemented or otherwise modified from time to time, the "Credit Agreement") and last amended by Amendment No. 8 ("Amendment No. 8") on January 15, 2020. Amendment No. 9 provides for a covenant waiver period which suspends the Consolidated Secured Debt Ratio debt covenant required under the credit agreement for four fiscal quarters, commencing with the fourth quarter of fiscal 2020 through the third quarter of fiscal 2021, subject to, among other things, ongoing compliance with a minimum liquidity condition of $400.0 million and restrictions on making certain restricted payments and investments in unrestricted subsidiaries, in each case, as set forth in Amendment No. 9. If ASI ceases to be in compliance with Amendment No. 9 at any time during the covenant waiver period, this will cause an event of default under the Credit Agreement, and if such non-compliance is not waived, certain lenders under the senior secured credit facilities could elect to declare all amounts outstanding under the senior secured credit facilities to be immediately due and payable and terminate all commitments to extend further credit under such facilities. When the Consolidated Secured Debt Ratio debt covenant is once again effective for ASI in the fourth quarter of fiscal 2021, the trailing twelve month period will consist of results from the third quarter of fiscal 2019 through the first quarter of fiscal 2020 plus the fourth quarter of fiscal 2021, excluding the results of the second quarter of fiscal 2020 through the third quarter of fiscal 2021. This exclusion is intended to prevent the effects of COVID-19 from impacting the covenant calculation. On January 15, 2020, ASI entered into Amendment No. 8 to the Credit Agreement, which provides for an incremental, senior secured credit facility under the Credit Agreement comprised of a U.S. dollar denominated term loan made to ASI in an amount equal to $900.0 million, due January 15, 2027 (the "U.S. Term Loan B due 2027"). The U.S. Term Loan B due 2027 was borrowed with an original issue discount of 0.125%. The net proceeds from the U.S. Term Loan B due 2027 were used to redeem the aggregate $900.0 million principal amount outstanding on ASI’s 5.125% Senior Notes due 2024 (the “2024 Notes”) at a redemption price of 102.563% of the aggregate principal amount and to pay accrued interest, certain fees and related expenses. The Company recorded $20.9 million of charges to "Interest and Other Financing Costs, net" in the Condensed Consolidated Statements of (Loss) Income for both the three and six months ended March 27, 2020, consisting of the payment of a $23.1 million call premium and a $2.2 million non-cash gain for the write-off of unamortized deferred financing costs and the unamortized debt premium on the 2024 Notes. The Company capitalized third-party costs of approximately $6.6 million related to banker fees, rating agency fees and legal fees directly attributable to the U.S. Term Loan B due 2027, which are included in "Long-Term Borrowings" in the Condensed Consolidated Balance Sheets. Amounts paid for the call premium and capitalized third-party costs are included within "Other financing activities" on the Condensed Consolidated Statements of Cash Flows for the six months ended March 27, 2020. The U.S. Term Loan B due 2027 bears interest at a rate equal to, at the Company’s option, either (a) a LIBOR rate determined by reference to the costs of funds for deposits in U.S. dollars for the interest period relevant to such borrowing adjusted for certain additional costs or (b) a base rate determined by reference to the highest of (1) the prime rate of the administrative agent, (2) the federal funds rate plus 0.50% and (3) the LIBOR rate plus 1.00% plus an applicable margin set initially at 1.75% for borrowings based on the LIBOR rate, subject to a LIBOR floor of 0.00% and 0.75% for borrowings based on the base rate, subject to a minimum base rate of 0.00%. The Company is required to make quarterly principal repayments on the U.S. Term Loan B due 2027 in quarterly amounts of 1.00% per annum of the funded total principal amount on the initial funding date thereof and is subject to substantially similar terms relating to guarantees, collateral, mandatory prepayments and covenants that are applicable to the Company’s existing U.S. Term Loan B due 2024 and U.S. Term Loan B due 2025, in each case, outstanding under the Credit Agreement. 6.375% Senior Notes due 2025 (Subsequent to March 27, 2020) On April 27, 2020, ASI issued $1,500.0 million aggregate principal amount of 6.375% Senior Notes due May 1, 2025 (the "6.375% 2025 Notes"). ASI intends to use the net proceeds from the 6.375% 2025 Notes for general corporate purposes. The Company incurred approximately $21.3 million of third-party costs directly attributable to the 6.375% 2025 Notes. The 6.375% 2025 Notes were issued pursuant to an indenture, dated as of April 27, 2020 (the "6.375% 2025 Notes Indenture"), entered into by and among ASI, the Company and certain other Aramark entities, as guarantors, and the U.S. Bank National Association, as trustee. The 6.375% 2025 Notes were issued at par. The 6.375% 2025 Notes are senior unsecured obligations of ASI. The 6.375% 2025 Notes rank equal in right of payment to all of the Issuer's existing and future senior indebtedness and will rank senior in right of payment to the Issuer's future subordinated indebtedness. The 6.375% 2025 Notes are guaranteed on a senior, unsecured basis by the Company and substantially all of the domestic subsidiaries of ASI. The guarantees of the 6.375% 2025 Notes rank equal in right of payment to all of the senior obligations of such guarantor. The 6.375% 2025 Notes are effectively subordinated to all of ASI's existing and future secured indebtedness, to the extent of the value of the assets securing that indebtedness, and structurally subordinated to all of the liabilities of any of ASI's subsidiaries that do not guarantee the 6.375% 2025 Notes. Interest on the 6.375% 2025 Notes is payable on May 1 and November 1 of each year, commencing on November 1, 2020. In the event of certain types of changes of control, the holders of the 6.375% 2025 Notes may require ASI to purchase for cash all or a portion of their 6.375% 2025 Notes at a purchase price equal to 101% of the principal amount of such 6.375% 2025 Notes, plus accrued and unpaid interest, if any, to, but not including, the purchase date. At any time prior to May 1, 2022, ASI has the option to redeem all or a part of the 6.375% 2025 Notes at a purchase price equal to 100% of the principal amount of such 6.375% 2025 Notes plus an applicable premium and accrued and unpaid interest, if any, to but not including the date of redemption. In addition, prior to May 1, 2022, ASI has the option to redeem up to 40% of the aggregate principal amount of all 6.375% 2025 Notes at a purchase price equal to 106.375% of the principal amount of such 6.375% 2025 Notes plus accrued and unpaid interest, if any, to, but not including, the date of redemption, with the net cash proceeds of one or more equity offerings, provided that at least 50% of the sum of the aggregate principal amount of the 6.375% 2025 Notes originally issued remain outstanding immediately after the purchase and the redemption occurs within 90 days of the closing date of the equity offering. The 6.375% 2025 Notes Indenture contains covenants limiting ASI's ability and the ability of its restricted subsidiaries to: incur additional indebtedness or issue certain preferred shares; pay dividends and make certain distributions, investments and other restricted payments; create certain liens; sell assets; enter into transactions with affiliates; limit the ability of restricted subsidiaries to make payments to ASI; enter into sale and leaseback transactions; merge, consolidate, sell or otherwise dispose of all or substantially all of ASI's and its restricted subsidiaries assets; and designate ASI's subsidiaries as unrestricted subsidiaries. The 6.375% 2025 Notes Indenture also provides for events of default which, if any of them occurs, would permit or require the principal of and accrued interest on the applicable series of 6.375% 2025 Notes to become or to be declared due and payable. Further, a failure to pay any obligations under the 6.375% 2025 Notes Indenture as they become due or any event causing amounts to become due prior to their stated maturity could result in a cross-default and potential acceleration of the Company’s other outstanding debt obligations.

Derivative Instruments

Derivative Instruments	6 Months Ended
	Mar. 27, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Derivative Instruments	DERIVATIVE INSTRUMENTS: The Company enters into contractual derivative arrangements to manage changes in market conditions related to interest on debt obligations, foreign currency exposures and exposure to fluctuating gasoline and diesel fuel prices. Derivative instruments utilized during the period include interest rate swap agreements, foreign currency forward exchange contracts and gasoline and diesel fuel agreements. All derivative instruments are recognized as either assets or liabilities on the balance sheet at fair value at the end of each quarter. The counterparties to the Company's contractual derivative agreements are all major international financial institutions. The Company is exposed to credit loss in the event of nonperformance by these counterparties. The Company continually monitors its positions and the credit ratings of its counterparties and does not anticipate nonperformance by the counterparties. For designated hedging relationships, the Company formally documents the hedging relationship and its risk management objective and strategy for undertaking the hedge, the hedging instrument, the hedged item, the nature of the risk being hedged, and how the hedging instrument's effectiveness in offsetting the hedged risk will be assessed prospectively and retrospectively for designated hedges. The Company also formally assesses, both at the hedge's inception and on an ongoing basis, whether the derivatives that are used in hedging transactions are highly effective in offsetting cash flows of hedged items. Cash Flow Hedges The Company has approximately $3.3 billion notional amount of outstanding interest rate swap agreements as of March 27, 2020, which fixes the rate on a like amount of variable rate borrowings through January of fiscal 2025. During the six months ended March 27, 2020, the Company entered into approximately $800.0 million notional amount of forward starting interest rate swap agreements to hedge the cash flow risk of variability in interest payments on variable rate borrowings. Changes in the fair value of a derivative that is designated as and meets all the required criteria for a cash flow hedge are recorded in accumulated other comprehensive income (loss) and reclassified into earnings as the underlying hedged item affects earnings. Amounts reported in accumulated other comprehensive income (loss) related to derivatives will be reclassified to interest expense as interest payments are made on the Company’s variable-rate debt. As of March 27, 2020 and September 27, 2019, approximately ($90.2) million and ($31.1) million, respectively, of unrealized net of tax losses related to the interest rate swaps were included in "Accumulated other comprehensive loss." The following table summarizes the effect of our derivatives designated as cash flow hedging instruments on Other comprehensive income (loss) (in thousands): Three Months Ended March 27, 2020 March 29, 2019 Interest rate swap agreements 1 $ (92,256) $ (21,524) Six Months Ended March 27, 2020 March 29, 2019 Interest rate swap agreements 1 $ (85,330) $ (52,525) (1) Unrealized losses during the three and six month periods of fiscal 2020 were impacted by changes in interest rates, partially offset by actions taken by the federal government in response to COVID-19. Derivatives not Designated in Hedging Relationships The Company entered into a series of pay fixed/receive floating gasoline and diesel fuel agreements based on the Department of Energy weekly retail on-highway index in order to limit its exposure to price fluctuations for gasoline and diesel fuel. As of March 27, 2020, the Company has contracts for approximately 20.7 million gallons outstanding through fiscal 2021. The Company does not record its gasoline and diesel fuel agreements as hedges for accounting purposes. The impact on earnings related to the change in fair value of these unsettled contracts was a loss of approximately $12.1 million and a loss of approximately $9.0 million for the three and six months ended March 27, 2020, respectively. The impact on earnings related to the change in fair value of these unsettled contracts was a gain of approximately $4.9 million and a loss of approximately $4.3 million for the three and six months ended March 29, 2019, respectively. The change in fair value for unsettled contracts is included in "Selling and general corporate expenses" in the Condensed Consolidated Statements of (Loss) Income. When the contracts settle, the gain or loss is recorded to "Costs of services provided" in the Condensed Consolidated Statements of (Loss) Income. As of March 27, 2020, the Company had no material foreign currency forward exchange contracts outstanding to mitigate the risk of changes in foreign currency exchange rates on short-term intercompany loans to international subsidiaries. Gains and losses on foreign currency exchange contracts are recognized in earnings as the contracts were not designated as hedging instruments, substantially offsetting currency transaction gains and losses on the short-term intercompany loans. The following table summarizes the location and fair value, using Level 2 inputs (see Note 15 for a description of the fair value levels), of the Company's derivatives designated and not designated as hedging instruments in the Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location March 27, 2020 September 27, 2019 ASSETS Not designated as hedging instruments: Foreign currency forward exchange contracts Prepayments and other current assets $ — $ 64 LIABILITIES Designated as hedging instruments: Interest rate swap agreements Accounts payable 7,574 — Interest rate swap agreements Other Noncurrent Liabilities 114,944 43,112 122,518 43,112 Not designated as hedging instruments: Foreign currency forward exchange contracts Accounts payable 5 — Gasoline and diesel fuel agreements Accounts payable 9,426 462 $ 131,949 $ 43,574 The following table summarizes the location of the (gain) loss reclassified from "Accumulated other comprehensive loss" into earnings for derivatives designated as hedging instruments and the location of the (gain) loss for the Company's derivatives not designated as hedging instruments in the Condensed Consolidated Statements of (Loss) Income (in thousands): Three Months Ended Income Statement Location March 27, 2020 March 29, 2019 Designated as hedging instruments: Interest rate swap agreements Interest and Other Financing Costs, net $ 3,173 $ (2,327) Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided / Selling and general corporate expenses 12,703 (3,675) Foreign currency forward exchange contracts Interest and Other Financing Costs, net 170 66 12,873 (3,609) $ 16,046 $ (5,936) Six Months Ended Income Statement Location March 27, 2020 March 29, 2019 Designated as hedging instruments: Interest rate swap agreements Interest and Other Financing Costs, net $ 5,373 $ (4,029) Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided / Selling and general corporate expenses 8,905 5,469 Foreign currency forward exchange contracts Interest and Other Financing Costs, net 68 244 8,973 5,713 $ 14,346 $ 1,684

Revenue Recognition

Revenue Recognition	6 Months Ended
	Mar. 27, 2020
Revenue from Contract with Customer [Abstract]
Revenue Recognition	REVENUE RECOGNITION: The Company generates revenue through sales of food, facility and uniform services to customers based on written contracts at the locations it serves. Within the FSS United States and FSS International segments, the Company provides food and beverage services, including catering and retail services, or facilities services, including plant operations and maintenance, custodial, housekeeping, landscaping and other services. Within the Uniform segment, the Company provides a full service uniform solution, including delivery, cleaning and maintenance. In accordance with Accounting Standards Codification 606 ("ASC 606"), the Company accounts for a customer contract when both parties have approved the arrangement and are committed to perform their respective obligations, each party's rights can be identified, payment terms can be identified, the contract has commercial substance and it is probable the Company will collect substantially all of the consideration to which it is entitled. Revenue is recognized upon the transfer of control of the promised product or service to customers in an amount that reflects the consideration the Company expects to receive in exchange for those goods and services. Performance Obligations The Company recognizes revenue when its performance obligation is satisfied. Each contract generally has one performance obligation, which is satisfied over time. The Company primarily accounts for its performance obligations under the series guidance, using the as-invoiced practical expedient when applicable. The Company applies the right to invoice practical expedient to record revenue as the services are provided, given the nature of the services provided and the frequency of billing under the customer contracts. Under this practical expedient, the Company recognizes revenue in an amount that corresponds directly with the value to the customer of the Company’s performance completed to date and for which the Company has the right to invoice the customer. Certain arrangements include performance obligations which include variable consideration (primarily per transaction fees). For these arrangements, the Company does not need to estimate the variable consideration for the contract and allocate to the entire performance obligation; therefore, the variable fees are recognized in the period they are earned. Disaggregation of Revenue The following table presents revenue disaggregated by revenue source (in millions): Three Months Ended Six Months Ended March 27, 2020 March 29, 2019 March 27, 2020 March 29, 2019 FSS United States: Business & Industry $ 369.2 $ 394.8 $ 774.7 $ 794.7 Education 805.5 901.6 1,806.6 1,917.9 Healthcare 221.0 221.4 448.2 484.7 Sports, Leisure & Corrections 444.4 504.7 1,053.3 1,099.0 Facilities & Other 391.0 394.5 787.3 781.0 Total FSS United States 2,231.1 2,417.0 4,870.1 5,077.3 FSS International: Europe 445.5 512.0 948.2 1,032.2 Rest of World 408.0 430.0 851.5 863.0 Total FSS International 853.5 942.0 1,799.7 1,895.2 Uniform 647.0 641.0 1,315.4 1,292.8 Total Revenue $ 3,731.6 $ 4,000.0 $ 7,985.2 $ 8,265.3 Contract Balances Deferred income is recognized in "Accrued expenses and other current liabilities" in the Condensed Consolidated Balance Sheets when the Company has received consideration, or has the right to receive consideration, in advance of the transfer of the performance obligation of the contract to the customer, primarily prepaid meal plans. The consideration received remains a liability until the goods or services have been provided to the customer. The Company classifies deferred income as current as the arrangement is short term in nature. During the six months ended March 27, 2020, deferred income increased related to customer prepayments and decreased related to income recognized during the period as a result of satisfying the performance obligation. Below is a summary of the changes (in millions): Balance, September 27, 2019 Add: Net increase in current period deferred income Less: Recognition of deferred income Balance, March 27, 2020 Deferred income $ 319.0 682.2 (748.0) $ 253.2

Leases

Leases	6 Months Ended
	Mar. 27, 2020
Leases [Abstract]
Leases	LEASES: The Company has lease arrangements primarily related to real estate, vehicles and equipment, which generally have terms of one to 30 years. Finance leases primarily relate to vehicles and certain real estate. In addition, there can be leases identified in the Company's revenue contracts with customers, which generally include variable lease payments. The Company assesses whether an arrangement is a lease, or contains a lease, upon inception of the related contract. Certain of the Company's lease arrangements, primarily vehicle leases, with terms of one to eight years, contain provisions related to residual value guarantees. The maximum potential liability to the Company under such arrangements was approximately $26.9 million at March 27, 2020 if the terminal fair value of vehicles coming off lease was zero. Consistent with past experience, management does not expect any significant payments will be required pursuant to these arrangements. No amounts have been accrued for guarantee arrangements at March 27, 2020. As a result of adopting ASC 842 on September 28, 2019 (first day of fiscal 2020), the Company recognized $416.1 million of operating lease liabilities and $558.5 million of operating lease right-of-use assets on its Condensed Consolidated Balance Sheets. Operating lease right-of-use assets represent the Company’s right to use the underlying assets for the lease term and operating lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease liabilities and operating lease right-of-use assets are recognized at the lease commencement date based on the estimated present value of the lease payments over the lease term. Operating lease right-of-use assets include adjustments for deferred rent, tenant improvement allowances and prepaid rent. Lease expense is recognized on a straight-line basis over the expected lease term. Variable lease payments, which primarily consist of leases associated with the Company's revenue contracts with customers, real estate taxes, common area maintenance charges, insurance costs and other operating expenses, are not included in the operating lease right-of-use asset or operating lease liability balances and are recognized in the period in which the expenses are incurred. The Company's lease terms may include options to extend or terminate the lease when it is reasonably certain they will be exercised or not, respectively. Options to extend lease terms that are reasonably certain of exercise are recognized as part of the operating lease right-of-use asset and operating lease liability balances. As permitted under the transition guidance upon adoption of ASC 842, the Company elected the following practical expedients: • the simplified approach to not recast comparative periods and to apply the new lease standard on a prospective basis beginning in the year of initial adoption; • the package of practical expedients to not reassess the lease determination, lease classification or initial direct costs for leases commenced prior to adoption; • the component election to not separate lease and nonlease components in all arrangements that contain a lease; and • the short-term lease recognition exemption whereby lease-related assets and liabilities are not recognized for arrangements with initial lease terms of one year or less. The Company did not elect the use of the hindsight expedient for determining the lease term. The Company is required to discount its future minimum lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. The Company uses its incremental borrowing rate as the discount rate. The Company uses a portfolio approach to determine the incremental borrowing rate based on the geographic location of the lease and the remaining lease term. The incremental borrowing rate is calculated using a base line rate plus an applicable margin. The following table summarizes the location of the operating and finance leases in the Company’s Condensed Consolidated Balance Sheets as of March 27, 2020 (in thousands), as well as the weighted average remaining lease term and weighted average discount rate: Leases Balance Sheet Location March 27, 2020 Assets: Operating Operating Lease Right-of-use Assets $ 579,719 Finance Property and Equipment, net 132,993 Total lease assets $ 712,712 Liabilities: Current Operating Current operating lease liabilities $ 75,705 Finance Current maturities of long-term borrowings 30,146 Noncurrent Operating Noncurrent Operating Lease Liabilities 354,833 Finance Long-term borrowings 109,921 Total lease liabilities $ 570,605 Weighted average remaining lease term (in years) Operating leases 9.0 Finance leases 8.4 Weighted average discount rate Operating leases 3.6 % Finance leases 4.1 % The following table summarizes the location of lease related costs in the Condensed Consolidated Statements of (Loss) Income for the three and six months ended March 27, 2020 (in thousands): Three Months Ended Six Months Ended Lease Cost Income Statement Location March 27, 2020 March 27, 2020 Operating lease cost 1 : Fixed lease costs Cost of services provided $ 30,326 $ 59,855 Variable lease costs 2 Cost of services provided 131,068 327,693 Short-term lease costs Cost of services provided 19,457 40,787 Finance lease cost 3 : Amortization of right-of-use-assets Depreciation and amortization 8,478 15,565 Interest on lease liabilities Interest and Other Financing Costs, net 1,324 2,615 Net lease cost $ 190,653 $ 446,515 (1) Excludes sublease income, which is immaterial. (2) Includes $128.6 million and $322.2 million of costs related to leases associated with revenue contracts with customers for the three and six month periods of fiscal 2020, respectively. These costs represent the rent the Company pays its clients to operate at their locations, typically based on a percentage of sales. (3) Excludes variable lease costs, which are immaterial. Supplemental cash flow information related to leases for the period reported is as follows (in thousands): Six Months Ended March 27, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 67,908 Operating cash flows from finance leases 2,594 Financing cash flows from finance leases 17,262 Right-of-use lease assets obtained in exchange for lease obligations: Operating leases $ 59,612 Finance leases 8,782 (1) Excludes cash paid for variable and short-term lease costs that are not included within the measurement of lease liabilities of $329.8 million and $40.8 million, respectively. Future minimum lease payments under non-cancelable leases as of March 27, 2020 are as follows (in thousands): Operating leases Finance leases Total Remainder of 2020 $ 46,998 $ 18,107 $ 65,105 2021 81,644 27,311 108,955 2022 64,181 22,593 86,774 2023 51,698 17,522 69,220 2024 43,600 14,727 58,327 Thereafter 223,733 54,467 278,200 Total future minimum lease payments 511,854 154,727 666,581 Less: Interest (81,316) (14,660) (95,976) Present value of lease liabilities $ 430,538 $ 140,067 $ 570,605 Following is a schedule of the future minimum rental and similar commitments under all non-cancelable operating leases as of September 27, 2019 (in thousands): 2020 $ 101,061 2021 74,908 2022 56,765 2023 43,795 2024 36,215 2025-Thereafter 214,818 Total minimum rental obligations $ 527,562
Leases	LEASES: The Company has lease arrangements primarily related to real estate, vehicles and equipment, which generally have terms of one to 30 years. Finance leases primarily relate to vehicles and certain real estate. In addition, there can be leases identified in the Company's revenue contracts with customers, which generally include variable lease payments. The Company assesses whether an arrangement is a lease, or contains a lease, upon inception of the related contract. Certain of the Company's lease arrangements, primarily vehicle leases, with terms of one to eight years, contain provisions related to residual value guarantees. The maximum potential liability to the Company under such arrangements was approximately $26.9 million at March 27, 2020 if the terminal fair value of vehicles coming off lease was zero. Consistent with past experience, management does not expect any significant payments will be required pursuant to these arrangements. No amounts have been accrued for guarantee arrangements at March 27, 2020. As a result of adopting ASC 842 on September 28, 2019 (first day of fiscal 2020), the Company recognized $416.1 million of operating lease liabilities and $558.5 million of operating lease right-of-use assets on its Condensed Consolidated Balance Sheets. Operating lease right-of-use assets represent the Company’s right to use the underlying assets for the lease term and operating lease liabilities represent the Company’s obligation to make lease payments arising from the lease. Operating lease liabilities and operating lease right-of-use assets are recognized at the lease commencement date based on the estimated present value of the lease payments over the lease term. Operating lease right-of-use assets include adjustments for deferred rent, tenant improvement allowances and prepaid rent. Lease expense is recognized on a straight-line basis over the expected lease term. Variable lease payments, which primarily consist of leases associated with the Company's revenue contracts with customers, real estate taxes, common area maintenance charges, insurance costs and other operating expenses, are not included in the operating lease right-of-use asset or operating lease liability balances and are recognized in the period in which the expenses are incurred. The Company's lease terms may include options to extend or terminate the lease when it is reasonably certain they will be exercised or not, respectively. Options to extend lease terms that are reasonably certain of exercise are recognized as part of the operating lease right-of-use asset and operating lease liability balances. As permitted under the transition guidance upon adoption of ASC 842, the Company elected the following practical expedients: • the simplified approach to not recast comparative periods and to apply the new lease standard on a prospective basis beginning in the year of initial adoption; • the package of practical expedients to not reassess the lease determination, lease classification or initial direct costs for leases commenced prior to adoption; • the component election to not separate lease and nonlease components in all arrangements that contain a lease; and • the short-term lease recognition exemption whereby lease-related assets and liabilities are not recognized for arrangements with initial lease terms of one year or less. The Company did not elect the use of the hindsight expedient for determining the lease term. The Company is required to discount its future minimum lease payments using the interest rate implicit in the lease or, if that rate cannot be readily determined, its incremental borrowing rate. The Company uses its incremental borrowing rate as the discount rate. The Company uses a portfolio approach to determine the incremental borrowing rate based on the geographic location of the lease and the remaining lease term. The incremental borrowing rate is calculated using a base line rate plus an applicable margin. The following table summarizes the location of the operating and finance leases in the Company’s Condensed Consolidated Balance Sheets as of March 27, 2020 (in thousands), as well as the weighted average remaining lease term and weighted average discount rate: Leases Balance Sheet Location March 27, 2020 Assets: Operating Operating Lease Right-of-use Assets $ 579,719 Finance Property and Equipment, net 132,993 Total lease assets $ 712,712 Liabilities: Current Operating Current operating lease liabilities $ 75,705 Finance Current maturities of long-term borrowings 30,146 Noncurrent Operating Noncurrent Operating Lease Liabilities 354,833 Finance Long-term borrowings 109,921 Total lease liabilities $ 570,605 Weighted average remaining lease term (in years) Operating leases 9.0 Finance leases 8.4 Weighted average discount rate Operating leases 3.6 % Finance leases 4.1 % The following table summarizes the location of lease related costs in the Condensed Consolidated Statements of (Loss) Income for the three and six months ended March 27, 2020 (in thousands): Three Months Ended Six Months Ended Lease Cost Income Statement Location March 27, 2020 March 27, 2020 Operating lease cost 1 : Fixed lease costs Cost of services provided $ 30,326 $ 59,855 Variable lease costs 2 Cost of services provided 131,068 327,693 Short-term lease costs Cost of services provided 19,457 40,787 Finance lease cost 3 : Amortization of right-of-use-assets Depreciation and amortization 8,478 15,565 Interest on lease liabilities Interest and Other Financing Costs, net 1,324 2,615 Net lease cost $ 190,653 $ 446,515 (1) Excludes sublease income, which is immaterial. (2) Includes $128.6 million and $322.2 million of costs related to leases associated with revenue contracts with customers for the three and six month periods of fiscal 2020, respectively. These costs represent the rent the Company pays its clients to operate at their locations, typically based on a percentage of sales. (3) Excludes variable lease costs, which are immaterial. Supplemental cash flow information related to leases for the period reported is as follows (in thousands): Six Months Ended March 27, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 67,908 Operating cash flows from finance leases 2,594 Financing cash flows from finance leases 17,262 Right-of-use lease assets obtained in exchange for lease obligations: Operating leases $ 59,612 Finance leases 8,782 (1) Excludes cash paid for variable and short-term lease costs that are not included within the measurement of lease liabilities of $329.8 million and $40.8 million, respectively. Future minimum lease payments under non-cancelable leases as of March 27, 2020 are as follows (in thousands): Operating leases Finance leases Total Remainder of 2020 $ 46,998 $ 18,107 $ 65,105 2021 81,644 27,311 108,955 2022 64,181 22,593 86,774 2023 51,698 17,522 69,220 2024 43,600 14,727 58,327 Thereafter 223,733 54,467 278,200 Total future minimum lease payments 511,854 154,727 666,581 Less: Interest (81,316) (14,660) (95,976) Present value of lease liabilities $ 430,538 $ 140,067 $ 570,605 Following is a schedule of the future minimum rental and similar commitments under all non-cancelable operating leases as of September 27, 2019 (in thousands): 2020 $ 101,061 2021 74,908 2022 56,765 2023 43,795 2024 36,215 2025-Thereafter 214,818 Total minimum rental obligations $ 527,562

Income Taxes

Income Taxes	6 Months Ended
	Mar. 27, 2020
Income Tax Disclosure [Abstract]
Income Tax Disclosure	INCOME TAXES: On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the "CARES Act") was enacted in response to COVID-19. The CARES Act, among other things, permits net operating losses ("NOLs") incurred in fiscal 2019, 2020 and 2021 to be carried back to each of the five preceding taxable years to generate a refund of previously paid income taxes. NOLs arising in fiscal 2019, 2020, or 2021 are created in years that have a 21.0% federal income tax rate. If these NOLs are carried back to years prior to fiscal 2018, the resulting refund would be in years with a 35.0% federal income tax rate. The CARES Act contains modifications on the limitation of business interest for fiscal years 2020 and 2021 to increase the allowable business interest deduction from 30.0% of adjusted taxable income to 50.0% of adjusted taxable income. The CARES Act also includes a technical correction to the Tax Cut and Jobs Act (the "TCJA") that provides that Qualified Improvement Property ("QIP"), which includes almost any improvement to the interior of leased or owned space, is eligible for bonus depreciation retroactively to the January 1, 2018 effective date of the TCJA. As a result of the CARES Act, the Company recorded an income tax expense of approximately $3.7 million for both the three and six month periods of fiscal 2020. While the Company's estimated annual effective tax rate reflects a benefit from the CARES Act, the application of that rate to the ordinary pretax income resulted in an expense for the three months ended March 27, 2020. The Company will continue to monitor and assess the impact the CARES Act and similar legislation in other countries may have on the Company's business and financial results. As of each reporting date, the Company considers existing evidence, both positive and negative, that could impact the need for valuation allowances against deferred tax assets ("DTAs"). Based on cumulative losses and goodwill impairment recorded in the FSS International segment (see Note 4) as negative evidence, the Company recorded a valuation allowance against DTAs of certain subsidiaries in the amount of approximately $8.6 million in the quarter ending March 27, 2020. The effective tax rate for the three and six months ended March 27, 2020 also includes tax benefits of approximately $26.9 million and $45.5 million as a result of an excess tax benefit recognized in relation to equity awards exercised during the first and second quarters of fiscal 2020, including by the former Chairman, President and Chief Executive Officer. The (Loss) Income Before Income Taxes for the three and six month periods of fiscal 2020 includes a non-cash impairment charge of goodwill for $198.6 million, which is nondeductible for income tax purposes

Stockholders' Equity

Stockholders' Equity	6 Months Ended
	Mar. 27, 2020
Equity [Abstract]
Stockholders' Equity	STOCKHOLDERS' EQUITY: During the six months ended March 27, 2020 and March 29, 2019, the Company paid cash dividends of approximately $55.3 million and $54.2 million to its stockholders, respectively. On May 4, 2020, the Company's Board declared a $0.11 dividend per share of common stock, payable on June 2, 2020, to shareholders of record on the close of business on May 19, 2020. During the second quarter of fiscal 2020, the Company repurchased 0.3 million shares of its common stock for $6.5 million under the fiscal 2019 share repurchase program which will expire in July 2022. During the first quarter of fiscal 2019, the Company completed a repurchase of 1.6 million shares of its common stock for $50.0 million under the fiscal 2017 share repurchase program, which expired on February 1, 2019. In accordance with Amendment No. 9 to the Credit Agreement entered into in the third quarter of fiscal 2020, the Company cannot make any future share repurchases as long as the covenant compliance waiver remains in effect. On January 29, 2020, the Company's stockholders approved the Second Amended and Restated 2013 Stock Incentive Plan, which amends and restates the Company's 2013 Incentive Plan. The Second Amended and Restated 2013 Stock Incentive Plan provides for up to 7.5 million of new shares authorized for issuance to participants, in addition to the shares that remained available for issuance under the 2013 Incentive Plan as of January 29, 2020 that are not subject to outstanding awards under the 2013 Incentive Plan.

Share-Based Compensation

Share-Based Compensation	6 Months Ended
	Mar. 27, 2020
Share-based Payment Arrangement [Abstract]
Share-Based Compensation	SHARE-BASED COMPENSATION: The following table summarizes the share-based compensation expense (reduction) and related information for Time-Based Options ("TBOs"), Time-Based Restricted Stock Units ("RSUs"), Performance Stock Units ("PSUs"), and Deferred Stock Units classified as "Selling and general corporate expenses" in the Condensed Consolidated Statements of (Loss) Income (in millions). Three Months Ended Six Months Ended March 27, 2020 March 29, 2019 March 27, 2020 March 29, 2019 TBOs $ 2.1 $ 3.1 $ 5.0 $ 8.4 RSUs 7.6 7.2 15.7 16.1 PSUs (1) (19.9) 3.9 (17.3) 7.7 Deferred Stock Units 0.4 0.4 0.9 1.0 $ (9.8) $ 14.6 $ 4.3 $ 33.2 Taxes related to share-based compensation $ (2.6) $ 3.6 $ 0.9 $ 8.2 Cash Received from Option Exercises 58.9 9.3 85.0 10.4 Tax Benefit on Share Deliveries (2) 26.9 1.0 45.5 2.3 (1) Share-based compensation expense was reduced during the second quarter of fiscal 2020 based on lower than estimated target attainment on plan metrics for both the fiscal 2018 and fiscal 2019 PSU grants, resulting in the reversal of previously recognized share-based compensation expense of $22.6 million. (2) The tax benefit on option exercises and restricted stock unit deliveries is included in "Prepayments and Other Current Assets" in the Condensed Consolidated Statements of Cash Flows. The below table summarizes the number of shares granted and the weighted-average grant-date fair value per unit during the six months ended March 27, 2020: Shares Granted Weighted-Average Grant-Date Fair Value TBOs 1.7 $ 9.47 RSUs 1.1 $ 42.36 PSUs (1)(2) 0.9 $ 44.88 Deferred Stock Units 0.1 $ 45.77 3.8 (1) Includes approximately 0.3 million shares resulting from the payout of the 2017 PSU grants due to exceeding the adjusted earnings per share target. (2) During the first quarter of fiscal 2020, the Company granted PSUs subject to the level of achievement of adjusted revenue growth, adjusted operating income growth, return on invested capital and a total shareholder return multiplier for the cumulative performance period over three years and the participant's continued employment with the Company. The Company is accounting for this award as a market-based award which was valued utilizing the Monte Carlo Simulation pricing model, which calculates multiple potential outcomes for an award and establishes fair value based on the most likely outcome.

Earnings Per Share

Earnings Per Share	6 Months Ended
	Mar. 27, 2020
Earnings Per Share [Abstract]
Earnings Per Share	EARNINGS (LOSS) PER SHARE: Basic earnings (loss) per share is computed using the weighted average number of common shares outstanding during the periods presented. Diluted earnings (loss) per share is computed using the weighted average number of common shares outstanding adjusted to include the potentially dilutive effect of stock awards. The following table sets forth the computation of basic and diluted earnings (loss) per share attributable to the Company's stockholders (in thousands, except per share data): Three Months Ended Six Months Ended March 27, 2020 March 29, 2019 March 27, 2020 March 29, 2019 Earnings (Loss): Net (loss) income attributable to Aramark stockholders $ (202,260) $ 29,353 $ (56,499) $ 280,037 Shares: Basic weighted-average shares outstanding 252,354 246,217 250,543 246,540 Effect of dilutive securities (1) — 4,130 — 4,815 Diluted weighted-average shares outstanding 252,354 250,347 250,543 251,355 Basic (Loss) Earnings Per Share: Net (loss) income attributable to Aramark stockholders $ (0.80) $ 0.12 $ (0.23) $ 1.14 Diluted (Loss) Earnings Per Share: Net (loss) income attributable to Aramark stockholders $ (0.80) $ 0.12 $ (0.23) $ 1.11 (1) Incremental shares of 2.1 million and 3.8 million have been excluded from the computation of diluted weighted-average shares outstanding for the three and six months ended March 27, 2020, respectively, because the effect would have been antidilutive due to the net loss attributable to Aramark stockholders during both periods. Share-based awards to purchase 5.0 million and 8.6 million shares were outstanding for the three months ended March 27, 2020 and March 29, 2019, respectively, but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 1.7 million shares were outstanding for both the three months ended March 27, 2020 and March 29, 2019, but were not included in the computation of diluted earnings per common share, as the performance targets were not yet met. Share-based awards to purchase 4.1 million and 7.2 million shares were outstanding for the six months ended March 27, 2020 and March 29, 2019, respectively, but were not included in the computation of diluted earnings per common share, as their effect would have been antidilutive. In addition, PSUs related to 1.7 million shares were outstanding for both the six months ended March 27, 2020 and March 29, 2019, but were not included in the computation of diluted earnings per common share, as the performance targets were not yet met.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Mar. 27, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES:From time to time, the Company and its subsidiaries are a party to various legal actions, proceedings and investigations involving claims incidental to the conduct of their business, including actions by clients, consumers, employees, government entities and third parties, including under federal, state, international, national, provincial and local employment laws, wage and hour laws, discrimination laws, immigration laws, human health and safety laws, import and export controls and customs laws, environmental laws, false claims or whistleblower statutes, minority, women and disadvantaged business enterprise statutes, tax codes, antitrust and competition laws, consumer protection statutes, procurement regulations, intellectual property laws, food safety and sanitation laws, cost and accounting principles, the Foreign Corrupt Practices Act, the U.K. Bribery Act, other anti-corruption laws, lobbying laws, motor carrier safety laws, data privacy and security laws and alcohol licensing and service laws, or alleging negligence and/or breaches of contractual and other obligations. Based on information currently available, advice of counsel, available insurance coverage, established reserves and other resources, the Company does not believe that any such actions are likely to be, individually or in the aggregate, material to its business, financial condition, results of operations or cash flows. However, in the event of unexpected further developments, it is possible that the ultimate resolution of these matters, or other similar matters, if unfavorable, may be materially adverse to the Company's business, financial condition, results of operations or cash flows. During fiscal 2019, Eric J. Foss, the Company's former Chairman, President and Chief Executive Officer, stepped down and $10.4 million of cash compensation related charges were recognized related to his separation from the Company. As of March 27, 2020, the Company had $7.9 million of remaining unpaid obligations related to his separation, which are recorded in "Accrued expenses and other current liabilities" in the Condensed Consolidated Balance Sheets. These remaining unpaid obligations are expected to be paid through fiscal 2021. During fiscal 2019, the Company was a defendant in two class action lawsuits alleging breach of contract, promissory estoppel, unjust enrichment and various state law claims for failure to pay employee annual incentive bonuses related to the 2018 fiscal year. In November 2019, the Company settled the lawsuits with the plaintiffs for approximately $21.0 million, which includes payments to the class members, attorneys' fees and other expenses. The settlement was recorded as a charge to the Condensed Consolidated Statements of (Loss) Income during fiscal 2019. The unpaid settlement charge is recorded in "Accrued expenses and other current liabilities" in the Condensed Consolidated Balance Sheets as of March 27, 2020.

Business Segments

Business Segments	6 Months Ended
	Mar. 27, 2020
Segment Reporting [Abstract]
Business Segments	BUSINESS SEGMENTS: The Company reported its operating results in three reportable segments: FSS United States, FSS International and Uniform. Corporate includes general expenses not specifically allocated to an individual segment and share-based compensation expense (see Note 11). In the Company's food and support services segments, approximately 78% of the global revenue is related to food services and 22% is related to facilities services. During the six months ended March 27, 2020 and March 29, 2019, the Company received proceeds of approximately $15.3 million and $16.2 million, respectively, relating to the recovery of the Company's investment (possessory interest) at one of the National Park Service sites within the FSS United States segment. The Company recorded a gain related to the recovery of its investment, which is included in "Cost of services provided" in the Condensed Consolidated Statements of (Loss) Income. Revenue and operating income during both the three and six month periods of fiscal 2020 were impacted by COVID-19. During the second quarter of fiscal 2020, the Company recognized an impairment charge related to one reporting unit in its FSS International segment (see Note 4). Financial information by segment follows (in millions): Revenue Three Months Ended March 27, 2020 March 29, 2019 FSS United States $ 2,231.1 $ 2,417.0 FSS International 853.5 942.0 Uniform 647.0 641.0 $ 3,731.6 $ 4,000.0 Operating Income Three Months Ended March 27, 2020 March 29, 2019 FSS United States $ 65.8 $ 68.8 FSS International (191.2) 41.9 Uniform 46.8 38.2 (78.6) 148.9 Corporate (19.1) (26.1) Operating (Loss) Income (97.7) 122.8 Interest and Other Financing Costs, net 99.8 84.2 (Loss) Income Before Income Taxes $ (197.5) $ 38.6 Revenue Six Months Ended March 27, 2020 March 29, 2019 FSS United States $ 4,870.1 $ 5,077.3 FSS International 1,799.7 1,895.2 Uniform 1,315.4 1,292.8 $ 7,985.2 $ 8,265.3 Operating Income Six Months Ended March 27, 2020 March 29, 2019 FSS United States $ 251.7 $ 432.6 FSS International (147.5) 53.3 Uniform 100.1 90.9 204.3 576.8 Corporate (47.7) (80.6) Operating Income 156.6 496.2 Interest and Other Financing Costs, net 179.4 167.2 (Loss) Income Before Income Taxes $ (22.8) $ 329.0

Fair Value of Financial Assets

Fair Value of Financial Assets and Financial Liabilities	6 Months Ended
	Mar. 27, 2020
Fair Value Disclosures [Abstract]
Fair Value of Financial Assets and Financial Liabilities	FAIR VALUE OF FINANCIAL ASSETS AND FINANCIAL LIABILITIES: Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value are classified based upon the level of judgment associated with the inputs used to measure their fair value. The hierarchical levels related to the subjectivity of the valuation inputs are defined as follows: • Level 1—inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets • Level 2—inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument • Level 3—inputs to the valuation methodology are unobservable and significant to the fair value measurement Recurring Fair Value Measurements

Condensed Consolidating Financi

Condensed Consolidating Financial Statements of Aramark and Subsidiaries	6 Months Ended
	Mar. 27, 2020
Condensed Financial Information Disclosure [Abstract]
Condensed Consolidating Financial Statements of Aramark and Subsidiaries	CONDENSED CONSOLIDATING FINANCIAL STATEMENTS OF ARAMARK AND SUBSIDIARIES: The following condensed consolidating financial statements of the Company have been prepared pursuant to Rule 3-10 of Regulation S-X. The condensed consolidating financial statements are presented for: (i) Aramark (the "Parent"); (ii) ASI and Aramark International Finance S.à r.l. (the "Issuers"); (iii) the guarantors; (iv) the non guarantors; (v) elimination entries necessary to consolidate the Parent with the Issuers, the guarantors and non guarantors; and (vi) the Company on a consolidated basis. Each of the guarantors is wholly-owned, directly or indirectly, by the Company. The 5.000% Senior Notes due April 1, 2025 (the "5.000% 2025 Notes"), 3.125% Senior Notes due April 1, 2025 (the "3.125% 2025 Notes" and, together with the 5.000% 2025 Notes, the "2025 Notes"), 4.75% Senior Notes due June 1, 2026 ("2026 Notes") and 5.000% Senior Notes due February 1, 2028 (the "2028 Notes") are obligations of the Company's wholly-owned subsidiary, ASI, (other than the 3.125% 2025 Notes, which are obligations of the Company's wholly owned subsidiary, Aramark International Finance S.a.r.l) and are each jointly and severally guaranteed on a senior unsecured basis by the Company and substantially all of the Company's existing and future domestic subsidiaries (excluding the Receivables Facility subsidiary) ("Guarantors"). All other subsidiaries of the Company, either direct or indirect, are non-guarantors and do not guarantee the 2025 Notes, 2026 Notes or 2028 Notes ("Non Guarantors"). The Guarantors also guarantee certain other debt. These condensed consolidating financial statements have been prepared from the Company's financial information on the same basis of accounting as the condensed consolidated financial statements. Interest expense and certain other costs are partially allocated to all of the subsidiaries of the Company. Goodwill and other intangible assets have been allocated to the subsidiaries based on management's estimates. CONDENSED CONSOLIDATING BALANCE SHEETS March 27, 2020 (in thousands) Aramark (Parent) Issuers Guarantors Non Guarantors Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 925,933 $ 14,447 $ 262,579 $ — $ 1,202,964 Receivables — 1,275 522,767 1,326,938 — 1,850,980 Inventories — 15,063 291,145 97,591 — 403,799 Prepayments and other current assets — 50,916 72,744 74,932 — 198,592 Total current assets 5 993,187 901,103 1,762,040 — 3,656,335 Property and Equipment, net — 46,986 1,748,603 333,717 — 2,129,306 Goodwill — 173,104 4,698,444 448,078 — 5,319,626 Investment in and Advances to Subsidiaries 3,169,440 6,429,972 — 717,942 (10,317,354) — Other Intangible Assets — 29,684 1,772,561 183,834 — 1,986,079 Operating Lease Right-of-use Assets — 24,061 474,989 80,669 — 579,719 Other Assets — 17,664 797,653 363,118 (2,002) 1,176,433 $ 3,169,445 $ 7,714,658 $ 10,393,353 $ 3,889,398 $ (10,319,356) $ 14,847,498 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 16,255 $ 26,957 $ 60,194 $ — $ 103,406 Current operating lease liabilities — — 57,153 18,552 — 75,705 Accounts payable — 109,355 417,054 267,055 — 793,464 Accrued expenses and other current liabilities — 169,767 813,669 341,758 88 1,325,282 Total current liabilities — 295,377 1,314,833 687,559 88 2,297,857 Long-term Borrowings — 6,922,575 76,097 863,915 — 7,862,587 Noncurrent Operating Lease Liabilities — 25,151 267,323 62,359 — 354,833 Deferred Income Taxes and Other Noncurrent Liabilities — 418,455 553,380 180,715 — 1,152,550 Intercompany Payable — — 4,213,629 481,280 (4,694,909) — Redeemable Noncontrolling Interest — — 10,226 — — 10,226 Total Stockholders' Equity 3,169,445 53,100 3,957,865 1,613,570 (5,624,535) 3,169,445 $ 3,169,445 $ 7,714,658 $ 10,393,353 $ 3,889,398 $ (10,319,356) $ 14,847,498 CONDENSED CONSOLIDATING BALANCE SHEETS September 27, 2019 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 33,510 $ 40,544 $ 172,584 $ — $ 246,643 Receivables — 1,966 522,627 1,282,371 — 1,806,964 Inventories — 15,804 301,091 94,424 — 411,319 Prepayments and other current assets — 27,164 82,666 83,631 — 193,461 Total current assets 5 78,444 946,928 1,633,010 — 2,658,387 Property and Equipment, net — 43,329 1,784,410 354,023 — 2,181,762 Goodwill — 173,104 4,694,549 651,147 — 5,518,800 Investment in and Advances to Subsidiaries 3,320,042 6,649,119 — 717,228 (10,686,389) — Other Intangible Assets — 29,684 1,819,315 184,567 — 2,033,566 Other Assets — 20,382 979,350 346,076 (2,002) 1,343,806 $ 3,320,047 $ 6,994,062 $ 10,224,552 $ 3,886,051 $ (10,688,391) $ 13,736,321 LIABILITIES AND Current Liabilities: Current maturities of long-term borrowings $ — $ 6,256 $ 27,924 $ 35,748 $ — $ 69,928 Accounts payable — 127,640 507,903 363,974 — 999,517 Accrued expenses and other current liabilities — 241,523 1,030,074 364,168 88 1,635,853 Total current liabilities — 375,419 1,565,901 763,890 88 2,705,298 Long-term Borrowings — 6,090,487 82,394 439,358 — 6,612,239 Deferred Income Taxes and Other Noncurrent Liabilities — 380,453 569,409 138,960 — 1,088,822 Intercompany Payable — — 4,187,591 726,464 (4,914,055) — Redeemable Noncontrolling Interest — — 9,915 — — 9,915 Total Stockholders' Equity 3,320,047 147,703 3,809,342 1,817,379 (5,774,424) 3,320,047 $ 3,320,047 $ 6,994,062 $ 10,224,552 $ 3,886,051 $ (10,688,391) $ 13,736,321 CONDENSED CONSOLIDATING STATEMENTS OF (LOSS) INCOME AND COMPREHENSIVE (LOSS) INCOME For the three months ended March 27, 2020 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Revenue $ — $ 242,524 $ 2,482,563 $ 1,006,472 $ — $ 3,731,559 Costs and Expenses: Cost of services provided — 216,008 2,219,994 971,587 — 3,407,589 Depreciation and amortization — 4,413 117,667 25,895 — 147,975 Selling and general corporate expenses — 20,374 46,783 7,914 — 75,071 Goodwill impairment — — — 198,600 — 198,600 Interest and other financing costs, net — 93,396 661 5,765 — 99,822 Expense allocations — (85,395) 82,327 3,068 — — — 248,796 2,467,432 1,212,829 — 3,929,057 Income (Loss) before Income Tax — (6,272) 15,131 (206,357) — (197,498) Provision (Benefit) for Income Taxes — 4,277 (11,040) 11,286 — 4,523 Equity in Net Income of Subsidiaries (202,260) — — — 202,260 — Net (loss) income (202,260) (10,549) 26,171 (217,643) 202,260 (202,021) Less: Net income attributable to noncontrolling interest — — 239 — — 239 Net (loss) income attributable to Aramark stockholders (202,260) (10,549) 25,932 (217,643) 202,260 (202,260) Other comprehensive loss, net of tax (108,245) (67,199) (2,055) (60,482) 129,736 (108,245) Comprehensive (loss) income attributable to Aramark stockholders $ (310,505) $ (77,748) $ 23,877 $ (278,125) $ 331,996 $ (310,505) CONDENSED CONSOLIDATING STATEMENTS OF (LOSS) INCOME AND COMPREHENSIVE (LOSS) INCOME For the six months ended March 27, 2020 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Revenue $ — $ 510,959 $ 5,322,619 $ 2,151,578 $ — $ 7,985,156 Costs and Expenses: Cost of services provided — 462,316 4,693,171 2,020,215 — 7,175,702 Depreciation and amortization — 16,357 226,904 52,650 — 295,911 Selling and general corporate expenses — 50,553 93,023 14,750 — 158,326 Goodwill impairment — — — 198,600 — 198,600 Interest and other financing costs, net — 168,165 1,306 9,936 — 179,407 Expense allocations — (154,994) 147,705 7,289 — — — 542,397 5,162,109 2,303,440 — 8,007,946 (Loss) Income before Income Tax — (31,438) 160,510 (151,862) — (22,790) (Benefit) Provision for Income Taxes — (3,075) 11,169 25,254 — 33,348 Equity in Net Income of Subsidiaries (56,499) — — — 56,499 — Net (loss) income (56,499) (28,363) 149,341 (177,116) 56,499 (56,138) Less: Net income attributable to noncontrolling interest — — 361 — — 361 Net (loss) income attributable to Aramark stockholders (56,499) (28,363) 148,980 (177,116) 56,499 (56,499) Other comprehensive loss, net of tax (87,045) (59,181) (569) (23,938) 83,688 (87,045) Comprehensive (loss) income attributable to Aramark stockholders $ (143,544) $ (87,544) $ 148,411 $ (201,054) $ 140,187 $ (143,544) CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) For the three months ended March 29, 2019 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Revenue $ — $ 260,057 $ 2,629,407 $ 1,110,523 $ — $ 3,999,987 Costs and Expenses: Cost of services provided — 234,485 2,375,337 1,030,137 — 3,639,959 Depreciation and amortization — 3,817 118,261 25,830 — 147,908 Selling and general corporate expenses — 35,870 45,374 7,041 — 88,285 Gain on sale of Healthcare Technologies — — 1,000 — — 1,000 Interest and other financing costs, net — 78,353 1,036 4,789 — 84,178 Expense allocations — 85,651 (89,505) 3,854 — — — 438,176 2,451,503 1,071,651 — 3,961,330 (Loss) Income before Income Taxes — (178,119) 177,904 38,872 — 38,657 (Benefit) Provision for Income Taxes — (35,757) 35,298 9,806 — 9,347 Equity in Net Income of Subsidiaries 29,353 — — — (29,353) — Net income (loss) 29,353 (142,362) 142,606 29,066 (29,353) 29,310 Less: Net loss attributable to noncontrolling interest — — (43) — — (43) Net income (loss) attributable to Aramark stockholders 29,353 (142,362) 142,649 29,066 (29,353) 29,353 Other comprehensive loss, net of tax (8,655) (17,074) — (5,890) 22,964 (8,655) Comprehensive income (loss) attributable to Aramark stockholders $ 20,698 $ (159,436) $ 142,649 $ 23,176 $ (6,389) $ 20,698 CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) For the six months ended March 29, 2019 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Revenue $ — $ 528,579 $ 5,478,334 $ 2,258,423 $ — $ 8,265,336 Costs and Expenses: Cost of services provided — 481,094 4,839,939 2,113,371 — 7,434,404 Depreciation and amortization — 8,289 239,243 51,097 — 298,629 Selling and general corporate expenses — 91,612 86,926 13,877 — 192,415 Gain on sale of Healthcare Technologies — — (156,309) — — (156,309) Interest and other financing costs, net — 156,912 2,007 8,236 — 167,155 Expense allocations — (144,938) 136,296 8,642 — — — 592,969 5,148,102 2,195,223 — 7,936,294 (Loss) Income before Income Taxes — (64,390) 330,232 63,200 — 329,042 (Benefit) Provision for Income Taxes — (27,017) 60,298 15,773 — 49,054 Equity in Net Income of Subsidiaries 280,037 — — — (280,037) — Net income (loss) 280,037 (37,373) 269,934 47,427 (280,037) 279,988 Less: Net loss attributable to noncontrolling interest — — (49) — — (49) Net income (loss) attributable to Aramark stockholders 280,037 (37,373) 269,983 47,427 (280,037) 280,037 Other comprehensive loss, net of tax (50,428) (44,425) — (50,841) 95,266 (50,428) Comprehensive income (loss) attributable to Aramark stockholders $ 229,609 $ (81,798) $ 269,983 $ (3,414) $ (184,771) $ 229,609 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended March 27, 2020 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ — $ (122,174) $ 112,309 $ (75,404) $ (6,357) $ (91,626) Cash flows from investing activities: Purchases of property and equipment and other — (23,291) (158,754) (31,524) — (213,569) Disposals of property and equipment — 506 4,257 3,475 — 8,238 Acquisitions of businesses, net of cash acquired — — (10,407) (4,515) — (14,922) Proceeds from governmental agencies related to property and equipment — — 23,550 — — 23,550 Other investing activities — (413) 1,019 (491) — 115 Net cash used in investing activities — (23,198) (140,335) (33,055) — (196,588) Cash flows from financing activities: Proceeds from long-term borrowings — 1,743,875 — 79,080 — 1,822,955 Payments of long-term borrowings — (902,485) (15,567) (17,206) — (935,258) Net change in funding under the Receivables Facility — — — 400,000 — 400,000 Payments of dividends — (55,257) — — — (55,257) Proceeds from issuance of common stock — 85,048 — — — 85,048 Repurchase of common stock — (6,540) — — — (6,540) Other financing activities — (64,197) (1,461) — — (65,658) Change in intercompany, net — 237,351 18,957 (262,665) 6,357 — Net cash provided by financing activities — 1,037,795 1,929 199,209 6,357 1,245,290 Effect of foreign exchange rates on cash and cash equivalents — — — (755) — (755) Increase (decrease) in cash and cash equivalents — 892,423 (26,097) 89,995 — 956,321 Cash and cash equivalents, beginning of period 5 33,510 40,544 172,584 — 246,643 Cash and cash equivalents, end of period $ 5 $ 925,933 $ 14,447 $ 262,579 $ — $ 1,202,964 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended March 29, 2019 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ — $ (84,943) $ 133,213 $ 52,030 $ (11,317) $ 88,983 Cash flows from investing activities: Purchases of property and equipment and other — (6,680) (183,367) (40,355) — (230,402) Disposals of property and equipment — 5,081 903 1,572 — 7,556 Proceeds from divestiture — — 293,711 — — 293,711 Acquisitions of businesses, net of cash acquired — — (9,443) (21,672) — (31,115) Proceeds from governmental agencies related to property and equipment — — 16,200 — — 16,200 Other investing activities — 178 3,098 (1,031) — 2,245 Net cash (used in) provided by investing activities — (1,421) 121,102 (61,486) — 58,195 Cash flows from financing activities: Proceeds from long-term borrowings — — — 100,071 — 100,071 Payments of long-term borrowings — (279,557) (16,800) (49,101) — (345,458) Net change in funding under the Receivables Facility — — — 205,000 — 205,000 Payments of dividends — (54,220) — — — (54,220) Proceeds from issuance of common stock — 10,372 — — — 10,372 Repurchase of common stock — (50,000) — — — (50,000) Other financing activities — (27,533) (1,474) (113) — (29,120) Change in intercompany, net — 468,094 (242,131) (237,280) 11,317 — Net cash provided by (used in) financing activities — 67,156 (260,405) 18,577 11,317 (163,355) Effect of foreign exchange rates on cash and cash equivalents — — — (3,461) — (3,461) (Decrease) increase in cash and cash equivalents — (19,208) (6,090) 5,660 — (19,638) Cash and cash equivalents, beginning of period 5 50,716 29,844 134,460 — 215,025 Cash and cash equivalents, end of period $ 5 $ 31,508 $ 23,754 $ 140,120 $ — $ 195,387

Basis of Presentation and Sum_2

Basis of Presentation and Summary of Significant Accounting Policies (Policies)	6 Months Ended
	Mar. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	The condensed consolidated financial statements included herein have been prepared by the Company pursuant to the rules and regulations of the Securities and Exchange Commission ("SEC") and should be read in conjunction with the audited consolidated financial statements, and the notes to those statements, included in the Company's Form 10-K filed with the SEC on November 26, 2019. The Condensed Consolidated Balance Sheet as of September 27, 2019 was derived from audited financial statements which have been prepared in accordance with generally accepted accounting principles in the United States ("U.S. GAAP"). Certain information and footnote disclosures normally included in the consolidated financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations, although the Company believes that the disclosures made are adequate to make the information not misleading. In the opinion of the Company, the statements include all adjustments, which are of a normal, recurring nature, required for a fair presentation for the periods presented. The results of operations for interim periods are not necessarily indicative of the results for a full year, due to the seasonality of some of the Company's business activities and the possibility of changes in general economic conditions.The condensed consolidated financial statements include the accounts of the Company and all of its subsidiaries in which a controlling financial interest is maintained. All significant intercompany transactions and accounts have been eliminated.
New Accounting Standard Updates	New Accounting Standards Updates Adopted Standards In March 2019, the Financial Accounting Standards Board ("FASB") issued an accounting standards update ("ASU") which provided clarification regarding three issues related to the lease recognition standard. The guidance was effective for the Company in the first quarter of fiscal 2020 when the lease accounting standard was adopted. See below for further discussion regarding the impact of this standard. In July 2018, the FASB issued two ASUs regarding the lease recognition standard. The guidance provided clarification on issues identified regarding the adoption of the standard, provided an additional transition method to adopt the standard and provided an additional practical expedient to lessors. The guidance was effective for the Company in the first quarter of fiscal 2020 when the lease accounting standard was adopted. See below for further discussion regarding the impact of this standard. In July 2018, the FASB issued an ASU which clarifies, corrects errors in or makes minor improvements to the Accounting Standards Codification. The guidance was effective for the Company either upon issuance or in the first quarter of fiscal 2020, depending on the amendment. There was no impact on the condensed consolidated financial statements related to the amendments that were effective upon issuance of the guidance. The Company adopted the remaining amendments of the pronouncement in the first quarter of fiscal 2020, which did not have a material impact on the condensed consolidated financial statements. In February 2018, the FASB issued an ASU which allows for the reclassification of stranded tax effects resulting from the Tax Cuts and Jobs Act from accumulated other comprehensive income to retained earnings. The guidance was effective for the Company in the first quarter of fiscal 2020. The Company adopted the guidance in the first quarter of fiscal 2020, which did not have an impact on the condensed consolidated financial statements. The Company did not elect to reclassify the stranded income tax effects resulting from the Tax Cuts and Jobs Act from accumulated other comprehensive income to retained earnings. In September 2017, the FASB issued an ASU to provide additional implementation guidance with respect to the lease accounting standard. The guidance was effective for the Company in the first quarter of fiscal 2020. The Company adopted the standard in the first quarter of fiscal 2020 in conjunction with the lease recognition standard. See below for further discussion regarding the impact of the lease accounting provisions related to this standard. In February 2016, the FASB issued an ASU requiring lessees to recognize most leases on their balance sheets as operating lease liabilities with corresponding operating lease right-of-use assets and to disclose key information about lease arrangements. Recognition of expense on the Condensed Consolidated Statements of (Loss) Income continues in a manner similar to previous guidance. The Company adopted this guidance on September 28, 2019 (first day of fiscal 2020). In connection with the new lease guidance, the Company completed a comprehensive review of its lease arrangements in order to determine the impact of this ASU on its consolidated financial statements and related disclosures. The Company identified and implemented appropriate changes to business processes, controls and systems to support recognition and disclosure under the new standard. The Company adopted Accounting Standards Codification 842 (“ASC 842” or the "new lease standard") using the modified retrospective transition approach with an adjustment that recognized "Operating Lease Right-of-use Assets," "Current operating lease liabilities" and "Noncurrent Operating Lease Liabilities" on the Condensed Consolidated Balance Sheets on September 28, 2019. Comparative period information and disclosures were not revised as a result of the recognition and measurement of leases. Adoption of the new lease standard resulted in the recognition of operating lease liabilities and associated operating lease right-of-use assets of approximately $416.1 million and $558.5 million, respectively, as of September 28, 2019 on the Condensed Consolidated Balance Sheets. The operating lease right-of-use assets include adjustments for deferred rent, tenant improvement allowances and prepaid rent, including $166.9 million of long-term prepaid rent as of September 28, 2019 associated with certain leases at client locations. There was no material impact to the Condensed Consolidated Statements of (Loss) Income or Condensed Consolidated Statements of Cash Flows as a result of adoption. See Note 8 for further information on the impact of adopting the new lease standard. Standards Not Yet Adopted (from most to least recent date of issuance) In March 2020, the FASB issued an ASU which provides optional expedients that may be adopted and applied through December 2022 to assist with the discontinuance of LIBOR. The expedients allow companies to ease the potential accounting burden when modifying contracts and hedging relationships that use LIBOR as a reference rate, if certain criteria are met. During the second quarter of fiscal 2020, the Company adopted the optional expedient to assert probability of forecasted hedged transactions occurring on its interest rate swap derivative contracts regardless of any expected contract modifications related to reference reform. Other optional expedients related to hedging relationships may be contemplated in the future resulting from reference rate reform. The Company is currently evaluating the impact of this standard on other contracts. In January 2020, the FASB issued an ASU which provides clarification and improvements to existing guidance related to accounting for certain equity securities upon the application or discontinuation of equity method accounting and the measurement of forward contracts and purchased options on certain securities. The guidance is effective for the Company in the first quarter of fiscal 2022 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In December 2019, the FASB issued an ASU which simplifies the accounting for income taxes and clarifies and amends existing income tax guidance. Impacted areas include intraperiod tax allocations, interim period taxes, deferred tax liabilities with outside basis differences, franchise taxes and transactions which result in the "step-up" of goodwill. The guidance is effective for the Company in the first quarter of fiscal 2022 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In November 2019, the FASB issued an ASU which provides clarification and improvements to existing guidance related to the credit losses on financial instruments standard. The Company will adopt this guidance in the first quarter of fiscal 2021 when the credit losses on financial instruments standard is adopted. The Company is currently evaluating the impact of this standard. In May 2019, the FASB issued an ASU which provides the option to irrevocably elect to apply the fair value measurement option on an instrument-by-instrument basis for certain financial instruments within the scope of the credit losses on financial instruments standard. The Company will adopt this guidance in the first quarter of fiscal 2021 when the credit losses on financial instruments standard is adopted. The Company is currently evaluating the impact of this standard. In April 2019, the FASB issued an ASU which provides clarification, error corrections and improvements to existing guidance related to the credit losses on financial instruments ASU issued in June 2016, the derivatives and hedging ASU issued in August 2017 and the financial instruments ASU issued in January 2016. The guidance related to the credit losses on financial instruments ASU and the financial instruments ASU will be adopted in the first quarter of fiscal 2021. The Company adopted the guidance related to derivatives and hedging in the first quarter of fiscal 2020, which did not have a material impact on the condensed consolidated financial statements. The Company is currently evaluating the impact of the remaining amendments of this standard. In August 2018, the FASB issued an ASU which adds, modifies and removes several disclosure requirements related to defined benefit pension plans. The guidance is effective for the Company in the first quarter of fiscal 2022 and early adoption is permitted. The Company is currently evaluating the impact of this standard. In August 2018, the FASB issued an ASU which adds, modifies and removes several disclosure requirements related to fair value measurements. The Company will adopt this guidance in the first quarter of fiscal 2021. The Company is currently evaluating the impact of this standard. In June 2016, the FASB issued an ASU to require entities to account for expected credit losses on financial instruments including trade receivables. The Company will adopt this guidance in the first quarter of fiscal 2021. The Company is currently evaluating the impact of this standard.
Comprehensive Income	Comprehensive Income (Loss)Comprehensive income (loss) includes all changes to stockholders' equity during a period, except those resulting from investments by and distributions to stockholders. Components of comprehensive income (loss) include net income (loss), changes in foreign currency translation adjustments (net of tax), pension plan adjustments (net of tax), changes in the fair value of cash flow hedges (net of tax) and changes to the share of any equity investees' comprehensive income (loss) (net of tax).
Other Assets	Other AssetsOther assets consist primarily of costs to obtain or fulfill contracts, including rental merchandise in-service, long-term receivables, investments in 50% or less owned entities, computer software costs and employee sales commissions. For investments in 50% or less owned entities, other than those accounted for under the equity method of accounting, the Company measures these investments at cost, less any impairment and
Fair Value of Financial Instruments	Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. Assets and liabilities recorded at fair value are classified based upon the level of judgment associated with the inputs used to measure their fair value. The hierarchical levels related to the subjectivity of the valuation inputs are defined as follows: • Level 1—inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets • Level 2—inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument • Level 3—inputs to the valuation methodology are unobservable and significant to the fair value measurement Recurring Fair Value Measurements

Basis of Presentation and Sum_3

Basis of Presentation and Summary of Significant Accounting Policies (Tables)	6 Months Ended
	Mar. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Components of Comprehensive Income	The summary of the components of comprehensive income (loss) is as follows (in thousands): Three Months Ended March 27, 2020 March 29, 2019 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net (loss) income $ (202,021) $ 29,310 Pension plan adjustments (286) — (286) — — — Foreign currency translation adjustments (41,579) (314) (41,893) 8,842 131 8,973 Fair value of cash flow hedges (89,083) 23,162 (65,921) (23,851) 6,173 (17,678) Share of equity investee's comprehensive (loss) income (145) — (145) 50 — 50 Other comprehensive loss (131,093) 22,848 (108,245) (14,959) 6,304 (8,655) Comprehensive (loss) income (310,266) 20,655 Less: Net income (loss) attributable to noncontrolling interest 239 (43) Comprehensive (loss) income attributable to Aramark stockholders $ (310,505) $ 20,698 Six Months Ended March 27, 2020 March 29, 2019 Pre-Tax Amount Tax Effect After-Tax Amount Pre-Tax Amount Tax Effect After-Tax Amount Net (loss) income $ (56,138) $ 279,988 Pension plan adjustments (571) — (571) 753 — 753 Foreign currency translation adjustments (27,225) (83) (27,308) (9,034) — (9,034) Fair value of cash flow hedges (79,957) 20,789 (59,168) (56,553) 14,636 (41,917) Share of equity investee's comprehensive income (loss) 2 — 2 (230) — (230) Other comprehensive loss (107,751) 20,706 (87,045) (65,064) 14,636 (50,428) Comprehensive (loss) income (143,183) 229,560 Less: Net income (loss) attributable to noncontrolling interest 361 (49) Comprehensive (loss) income attributable to Aramark stockholders $ (143,544) $ 229,609
Schedule of Accumulated Other Comprehensive Loss	Accumulated other comprehensive loss consists of the following (in thousands): March 27, 2020 September 27, 2019 Pension plan adjustments $ (47,793) $ (47,222) Foreign currency translation adjustments (155,427) (128,119) Cash flow hedges (90,224) (31,056) Share of equity investee's accumulated other comprehensive loss (10,566) (10,568) $ (304,010) $ (216,965)

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Mar. 27, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill Assets by Segment	Changes in total goodwill during the six months ended March 27, 2020 are as follows (in thousands): Segment September 27, 2019 Acquisitions Impairments Translation March 27, 2020 FSS United States $ 3,949,218 $ 728 $ — $ (58) $ 3,949,888 FSS International 608,468 220 (198,600) (4,187) 405,901 Uniforms 961,114 3,223 — (500) 963,837 $ 5,518,800 $ 4,171 $ (198,600) $ (4,745) $ 5,319,626
Schedule of Other Intangible Assets	Other intangible assets consist of the following (in thousands): March 27, 2020 September 27, 2019 Gross Amount Accumulated Amortization Net Amount Gross Amount Accumulated Amortization Net Amount Customer relationship assets $ 2,190,980 $ (1,246,389) $ 944,591 $ 2,183,492 $ (1,193,525) $ 989,967 Trade names 1,047,561 (6,073) 1,041,488 1,047,959 (4,360) 1,043,599 $ 3,238,541 $ (1,252,462) $ 1,986,079 $ 3,231,451 $ (1,197,885) $ 2,033,566

Borrowings (Tables)

Borrowings (Tables)	6 Months Ended
	Mar. 27, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt Instruments	Long-term borrowings, net, are summarized in the following table (in thousands): March 27, 2020 September 27, 2019 Senior secured revolving credit facility, due October 2023 $ 948,847 $ 51,410 Senior secured term loan facility, due October 2023 483,112 507,887 Senior secured term loan facility, due March 2024 829,728 829,344 Senior secured term loan facility, due March 2025 1,658,594 1,658,026 Senior secured term loan facility, due January 2027 892,513 — 5.125% senior notes, due January 2024 — 902,351 5.000% senior notes, due April 2025 592,713 592,087 3.125% senior notes, due April 2025 (1) 359,129 352,363 4.750% senior notes, due June 2026 495,067 494,731 5.000% senior notes, due February 2028 1,138,225 1,137,625 Receivables Facility, due May 2021 400,000 — Finance leases 140,067 148,754 Other 27,998 7,589 7,965,993 6,682,167 Less—current portion (103,406) (69,928) $ 7,862,587 $ 6,612,239 (1) This is a Euro denominated borrowing.

Derivative Instruments (Tables)

Derivative Instruments (Tables)	6 Months Ended
	Mar. 27, 2020
Derivative Instruments and Hedging Activities Disclosure [Abstract]
Schedule of Derivative Instruments, Effect on Other Comprehensive Income (Loss)	The following table summarizes the effect of our derivatives designated as cash flow hedging instruments on Other comprehensive income (loss) (in thousands): Three Months Ended March 27, 2020 March 29, 2019 Interest rate swap agreements 1 $ (92,256) $ (21,524) Six Months Ended March 27, 2020 March 29, 2019 Interest rate swap agreements 1 $ (85,330) $ (52,525) (1) Unrealized losses during the three and six month periods of fiscal 2020 were impacted by changes in interest rates, partially offset by actions taken by the federal government in response to COVID-19.
Schedule of Derivative Instruments, Balance Sheet Presentation	The following table summarizes the location and fair value, using Level 2 inputs (see Note 15 for a description of the fair value levels), of the Company's derivatives designated and not designated as hedging instruments in the Condensed Consolidated Balance Sheets (in thousands): Balance Sheet Location March 27, 2020 September 27, 2019 ASSETS Not designated as hedging instruments: Foreign currency forward exchange contracts Prepayments and other current assets $ — $ 64 LIABILITIES Designated as hedging instruments: Interest rate swap agreements Accounts payable 7,574 — Interest rate swap agreements Other Noncurrent Liabilities 114,944 43,112 122,518 43,112 Not designated as hedging instruments: Foreign currency forward exchange contracts Accounts payable 5 — Gasoline and diesel fuel agreements Accounts payable 9,426 462 $ 131,949 $ 43,574
Schedule Summarizes the Location of (Gain) Loss Reclassified from AOCI Into Earnings for Derivatives Designated as Hedging Instruments and the Location of (Gain) Loss	The following table summarizes the location of the (gain) loss reclassified from "Accumulated other comprehensive loss" into earnings for derivatives designated as hedging instruments and the location of the (gain) loss for the Company's derivatives not designated as hedging instruments in the Condensed Consolidated Statements of (Loss) Income (in thousands): Three Months Ended Income Statement Location March 27, 2020 March 29, 2019 Designated as hedging instruments: Interest rate swap agreements Interest and Other Financing Costs, net $ 3,173 $ (2,327) Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided / Selling and general corporate expenses 12,703 (3,675) Foreign currency forward exchange contracts Interest and Other Financing Costs, net 170 66 12,873 (3,609) $ 16,046 $ (5,936) Six Months Ended Income Statement Location March 27, 2020 March 29, 2019 Designated as hedging instruments: Interest rate swap agreements Interest and Other Financing Costs, net $ 5,373 $ (4,029) Not designated as hedging instruments: Gasoline and diesel fuel agreements Costs of services provided / Selling and general corporate expenses 8,905 5,469 Foreign currency forward exchange contracts Interest and Other Financing Costs, net 68 244 8,973 5,713 $ 14,346 $ 1,684

Revenue Recognition (Tables)

Revenue Recognition (Tables)	3 Months Ended	6 Months Ended
	Mar. 27, 2020	Mar. 27, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue	The following table presents revenue disaggregated by revenue source (in millions): Three Months Ended Six Months Ended March 27, 2020 March 29, 2019 March 27, 2020 March 29, 2019 FSS United States: Business & Industry $ 369.2 $ 394.8 $ 774.7 $ 794.7 Education 805.5 901.6 1,806.6 1,917.9 Healthcare 221.0 221.4 448.2 484.7 Sports, Leisure & Corrections 444.4 504.7 1,053.3 1,099.0 Facilities & Other 391.0 394.5 787.3 781.0 Total FSS United States 2,231.1 2,417.0 4,870.1 5,077.3 FSS International: Europe 445.5 512.0 948.2 1,032.2 Rest of World 408.0 430.0 851.5 863.0 Total FSS International 853.5 942.0 1,799.7 1,895.2 Uniform 647.0 641.0 1,315.4 1,292.8 Total Revenue $ 3,731.6 $ 4,000.0 $ 7,985.2 $ 8,265.3
Contract with Customer, Asset and Liability		Below is a summary of the changes (in millions): Balance, September 27, 2019 Add: Net increase in current period deferred income Less: Recognition of deferred income Balance, March 27, 2020 Deferred income $ 319.0 682.2 (748.0) $ 253.2

Leases (Tables)

Leases (Tables)	6 Months Ended	12 Months Ended
	Mar. 27, 2020	Sep. 27, 2019
Leases [Abstract]
Assets and Liabilities Lessee	The following table summarizes the location of the operating and finance leases in the Company’s Condensed Consolidated Balance Sheets as of March 27, 2020 (in thousands), as well as the weighted average remaining lease term and weighted average discount rate: Leases Balance Sheet Location March 27, 2020 Assets: Operating Operating Lease Right-of-use Assets $ 579,719 Finance Property and Equipment, net 132,993 Total lease assets $ 712,712 Liabilities: Current Operating Current operating lease liabilities $ 75,705 Finance Current maturities of long-term borrowings 30,146 Noncurrent Operating Noncurrent Operating Lease Liabilities 354,833 Finance Long-term borrowings 109,921 Total lease liabilities $ 570,605 Weighted average remaining lease term (in years) Operating leases 9.0 Finance leases 8.4 Weighted average discount rate Operating leases 3.6 % Finance leases 4.1 %
Lease, Cost	The following table summarizes the location of lease related costs in the Condensed Consolidated Statements of (Loss) Income for the three and six months ended March 27, 2020 (in thousands): Three Months Ended Six Months Ended Lease Cost Income Statement Location March 27, 2020 March 27, 2020 Operating lease cost 1 : Fixed lease costs Cost of services provided $ 30,326 $ 59,855 Variable lease costs 2 Cost of services provided 131,068 327,693 Short-term lease costs Cost of services provided 19,457 40,787 Finance lease cost 3 : Amortization of right-of-use-assets Depreciation and amortization 8,478 15,565 Interest on lease liabilities Interest and Other Financing Costs, net 1,324 2,615 Net lease cost $ 190,653 $ 446,515 (1) Excludes sublease income, which is immaterial. (2) Includes $128.6 million and $322.2 million of costs related to leases associated with revenue contracts with customers for the three and six month periods of fiscal 2020, respectively. These costs represent the rent the Company pays its clients to operate at their locations, typically based on a percentage of sales. (3) Excludes variable lease costs, which are immaterial.
Lease, Supplemental Cash Flow Information	Supplemental cash flow information related to leases for the period reported is as follows (in thousands): Six Months Ended March 27, 2020 Cash paid for amounts included in the measurement of lease liabilities: Operating cash flows from operating leases (1) $ 67,908 Operating cash flows from finance leases 2,594 Financing cash flows from finance leases 17,262 Right-of-use lease assets obtained in exchange for lease obligations: Operating leases $ 59,612 Finance leases 8,782
Finance Lease, Liability, Maturity	Future minimum lease payments under non-cancelable leases as of March 27, 2020 are as follows (in thousands): Operating leases Finance leases Total Remainder of 2020 $ 46,998 $ 18,107 $ 65,105 2021 81,644 27,311 108,955 2022 64,181 22,593 86,774 2023 51,698 17,522 69,220 2024 43,600 14,727 58,327 Thereafter 223,733 54,467 278,200 Total future minimum lease payments 511,854 154,727 666,581 Less: Interest (81,316) (14,660) (95,976) Present value of lease liabilities $ 430,538 $ 140,067 $ 570,605
Lessee, Operating Lease, Liability, Maturity	Future minimum lease payments under non-cancelable leases as of March 27, 2020 are as follows (in thousands): Operating leases Finance leases Total Remainder of 2020 $ 46,998 $ 18,107 $ 65,105 2021 81,644 27,311 108,955 2022 64,181 22,593 86,774 2023 51,698 17,522 69,220 2024 43,600 14,727 58,327 Thereafter 223,733 54,467 278,200 Total future minimum lease payments 511,854 154,727 666,581 Less: Interest (81,316) (14,660) (95,976) Present value of lease liabilities $ 430,538 $ 140,067 $ 570,605
Schedule of Future Minimum Rental Payments for Operating Leases		Following is a schedule of the future minimum rental and similar commitments under all non-cancelable operating leases as of September 27, 2019 (in thousands): 2020 $ 101,061 2021 74,908 2022 56,765 2023 43,795 2024 36,215 2025-Thereafter 214,818 Total minimum rental obligations $ 527,562

Share-Based Compensation (Table

Share-Based Compensation (Tables)	6 Months Ended
	Mar. 27, 2020
Share-based Payment Arrangement [Abstract]
Schedule of Compensation Cost for Share-based Payment Arrangements, Allocation of Share-based Compensation Costs by Plan	The following table summarizes the share-based compensation expense (reduction) and related information for Time-Based Options ("TBOs"), Time-Based Restricted Stock Units ("RSUs"), Performance Stock Units ("PSUs"), and Deferred Stock Units classified as "Selling and general corporate expenses" in the Condensed Consolidated Statements of (Loss) Income (in millions). Three Months Ended Six Months Ended March 27, 2020 March 29, 2019 March 27, 2020 March 29, 2019 TBOs $ 2.1 $ 3.1 $ 5.0 $ 8.4 RSUs 7.6 7.2 15.7 16.1 PSUs (1) (19.9) 3.9 (17.3) 7.7 Deferred Stock Units 0.4 0.4 0.9 1.0 $ (9.8) $ 14.6 $ 4.3 $ 33.2 Taxes related to share-based compensation $ (2.6) $ 3.6 $ 0.9 $ 8.2 Cash Received from Option Exercises 58.9 9.3 85.0 10.4 Tax Benefit on Share Deliveries (2) 26.9 1.0 45.5 2.3
Schedule of Share-based Compensation, Restricted Stock and Restricted Stock Units Activity	The below table summarizes the number of shares granted and the weighted-average grant-date fair value per unit during the six months ended March 27, 2020: Shares Granted Weighted-Average Grant-Date Fair Value TBOs 1.7 $ 9.47 RSUs 1.1 $ 42.36 PSUs (1)(2) 0.9 $ 44.88 Deferred Stock Units 0.1 $ 45.77 3.8 (1) Includes approximately 0.3 million shares resulting from the payout of the 2017 PSU grants due to exceeding the adjusted earnings per share target. (2) During the first quarter of fiscal 2020, the Company granted PSUs subject to the level of achievement of adjusted revenue growth, adjusted operating income growth, return on invested capital and a total shareholder return multiplier for the cumulative performance period over three years and the participant's continued employment with the Company. The Company is accounting for this award as a market-based award which was valued utilizing the Monte Carlo Simulation pricing model, which calculates multiple potential outcomes for an award and establishes fair value based on the most likely outcome.

Earnings Per Share (Tables)

Earnings Per Share (Tables)	6 Months Ended
	Mar. 27, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted earnings (loss) per share attributable to the Company's stockholders (in thousands, except per share data): Three Months Ended Six Months Ended March 27, 2020 March 29, 2019 March 27, 2020 March 29, 2019 Earnings (Loss): Net (loss) income attributable to Aramark stockholders $ (202,260) $ 29,353 $ (56,499) $ 280,037 Shares: Basic weighted-average shares outstanding 252,354 246,217 250,543 246,540 Effect of dilutive securities (1) — 4,130 — 4,815 Diluted weighted-average shares outstanding 252,354 250,347 250,543 251,355 Basic (Loss) Earnings Per Share: Net (loss) income attributable to Aramark stockholders $ (0.80) $ 0.12 $ (0.23) $ 1.14 Diluted (Loss) Earnings Per Share: Net (loss) income attributable to Aramark stockholders $ (0.80) $ 0.12 $ (0.23) $ 1.11

Business Segments (Tables)

Business Segments (Tables)	6 Months Ended
	Mar. 27, 2020
Segment Reporting [Abstract]
Schedule of Sales by Segment	During the second quarter of fiscal 2020, the Company recognized an impairment charge related to one reporting unit in its FSS International segment (see Note 4). Financial information by segment follows (in millions): Revenue Three Months Ended March 27, 2020 March 29, 2019 FSS United States $ 2,231.1 $ 2,417.0 FSS International 853.5 942.0 Uniform 647.0 641.0 $ 3,731.6 $ 4,000.0
Schedule of Operating Income by Segment	Operating Income Three Months Ended March 27, 2020 March 29, 2019 FSS United States $ 65.8 $ 68.8 FSS International (191.2) 41.9 Uniform 46.8 38.2 (78.6) 148.9 Corporate (19.1) (26.1) Operating (Loss) Income (97.7) 122.8 Interest and Other Financing Costs, net 99.8 84.2 (Loss) Income Before Income Taxes $ (197.5) $ 38.6 Revenue Six Months Ended March 27, 2020 March 29, 2019 FSS United States $ 4,870.1 $ 5,077.3 FSS International 1,799.7 1,895.2 Uniform 1,315.4 1,292.8 $ 7,985.2 $ 8,265.3 Operating Income Six Months Ended March 27, 2020 March 29, 2019 FSS United States $ 251.7 $ 432.6 FSS International (147.5) 53.3 Uniform 100.1 90.9 204.3 576.8 Corporate (47.7) (80.6) Operating Income 156.6 496.2 Interest and Other Financing Costs, net 179.4 167.2 (Loss) Income Before Income Taxes $ (22.8) $ 329.0

Condensed Consolidating Finan_2

Condensed Consolidating Financial Statements of Aramark and Subsidiaries (Tables)	6 Months Ended
	Mar. 27, 2020
Condensed Financial Information Disclosure [Abstract]
Schedule of Condensed Consolidated Balance Sheet	CONDENSED CONSOLIDATING BALANCE SHEETS March 27, 2020 (in thousands) Aramark (Parent) Issuers Guarantors Non Guarantors Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 925,933 $ 14,447 $ 262,579 $ — $ 1,202,964 Receivables — 1,275 522,767 1,326,938 — 1,850,980 Inventories — 15,063 291,145 97,591 — 403,799 Prepayments and other current assets — 50,916 72,744 74,932 — 198,592 Total current assets 5 993,187 901,103 1,762,040 — 3,656,335 Property and Equipment, net — 46,986 1,748,603 333,717 — 2,129,306 Goodwill — 173,104 4,698,444 448,078 — 5,319,626 Investment in and Advances to Subsidiaries 3,169,440 6,429,972 — 717,942 (10,317,354) — Other Intangible Assets — 29,684 1,772,561 183,834 — 1,986,079 Operating Lease Right-of-use Assets — 24,061 474,989 80,669 — 579,719 Other Assets — 17,664 797,653 363,118 (2,002) 1,176,433 $ 3,169,445 $ 7,714,658 $ 10,393,353 $ 3,889,398 $ (10,319,356) $ 14,847,498 LIABILITIES AND STOCKHOLDERS' EQUITY Current Liabilities: Current maturities of long-term borrowings $ — $ 16,255 $ 26,957 $ 60,194 $ — $ 103,406 Current operating lease liabilities — — 57,153 18,552 — 75,705 Accounts payable — 109,355 417,054 267,055 — 793,464 Accrued expenses and other current liabilities — 169,767 813,669 341,758 88 1,325,282 Total current liabilities — 295,377 1,314,833 687,559 88 2,297,857 Long-term Borrowings — 6,922,575 76,097 863,915 — 7,862,587 Noncurrent Operating Lease Liabilities — 25,151 267,323 62,359 — 354,833 Deferred Income Taxes and Other Noncurrent Liabilities — 418,455 553,380 180,715 — 1,152,550 Intercompany Payable — — 4,213,629 481,280 (4,694,909) — Redeemable Noncontrolling Interest — — 10,226 — — 10,226 Total Stockholders' Equity 3,169,445 53,100 3,957,865 1,613,570 (5,624,535) 3,169,445 $ 3,169,445 $ 7,714,658 $ 10,393,353 $ 3,889,398 $ (10,319,356) $ 14,847,498 CONDENSED CONSOLIDATING BALANCE SHEETS September 27, 2019 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated ASSETS Current Assets: Cash and cash equivalents $ 5 $ 33,510 $ 40,544 $ 172,584 $ — $ 246,643 Receivables — 1,966 522,627 1,282,371 — 1,806,964 Inventories — 15,804 301,091 94,424 — 411,319 Prepayments and other current assets — 27,164 82,666 83,631 — 193,461 Total current assets 5 78,444 946,928 1,633,010 — 2,658,387 Property and Equipment, net — 43,329 1,784,410 354,023 — 2,181,762 Goodwill — 173,104 4,694,549 651,147 — 5,518,800 Investment in and Advances to Subsidiaries 3,320,042 6,649,119 — 717,228 (10,686,389) — Other Intangible Assets — 29,684 1,819,315 184,567 — 2,033,566 Other Assets — 20,382 979,350 346,076 (2,002) 1,343,806 $ 3,320,047 $ 6,994,062 $ 10,224,552 $ 3,886,051 $ (10,688,391) $ 13,736,321 LIABILITIES AND Current Liabilities: Current maturities of long-term borrowings $ — $ 6,256 $ 27,924 $ 35,748 $ — $ 69,928 Accounts payable — 127,640 507,903 363,974 — 999,517 Accrued expenses and other current liabilities — 241,523 1,030,074 364,168 88 1,635,853 Total current liabilities — 375,419 1,565,901 763,890 88 2,705,298 Long-term Borrowings — 6,090,487 82,394 439,358 — 6,612,239 Deferred Income Taxes and Other Noncurrent Liabilities — 380,453 569,409 138,960 — 1,088,822 Intercompany Payable — — 4,187,591 726,464 (4,914,055) — Redeemable Noncontrolling Interest — — 9,915 — — 9,915 Total Stockholders' Equity 3,320,047 147,703 3,809,342 1,817,379 (5,774,424) 3,320,047 $ 3,320,047 $ 6,994,062 $ 10,224,552 $ 3,886,051 $ (10,688,391) $ 13,736,321
Schedule of Condensed Consolidated Income Statement	CONDENSED CONSOLIDATING STATEMENTS OF (LOSS) INCOME AND COMPREHENSIVE (LOSS) INCOME For the three months ended March 27, 2020 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Revenue $ — $ 242,524 $ 2,482,563 $ 1,006,472 $ — $ 3,731,559 Costs and Expenses: Cost of services provided — 216,008 2,219,994 971,587 — 3,407,589 Depreciation and amortization — 4,413 117,667 25,895 — 147,975 Selling and general corporate expenses — 20,374 46,783 7,914 — 75,071 Goodwill impairment — — — 198,600 — 198,600 Interest and other financing costs, net — 93,396 661 5,765 — 99,822 Expense allocations — (85,395) 82,327 3,068 — — — 248,796 2,467,432 1,212,829 — 3,929,057 Income (Loss) before Income Tax — (6,272) 15,131 (206,357) — (197,498) Provision (Benefit) for Income Taxes — 4,277 (11,040) 11,286 — 4,523 Equity in Net Income of Subsidiaries (202,260) — — — 202,260 — Net (loss) income (202,260) (10,549) 26,171 (217,643) 202,260 (202,021) Less: Net income attributable to noncontrolling interest — — 239 — — 239 Net (loss) income attributable to Aramark stockholders (202,260) (10,549) 25,932 (217,643) 202,260 (202,260) Other comprehensive loss, net of tax (108,245) (67,199) (2,055) (60,482) 129,736 (108,245) Comprehensive (loss) income attributable to Aramark stockholders $ (310,505) $ (77,748) $ 23,877 $ (278,125) $ 331,996 $ (310,505) CONDENSED CONSOLIDATING STATEMENTS OF (LOSS) INCOME AND COMPREHENSIVE (LOSS) INCOME For the six months ended March 27, 2020 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Revenue $ — $ 510,959 $ 5,322,619 $ 2,151,578 $ — $ 7,985,156 Costs and Expenses: Cost of services provided — 462,316 4,693,171 2,020,215 — 7,175,702 Depreciation and amortization — 16,357 226,904 52,650 — 295,911 Selling and general corporate expenses — 50,553 93,023 14,750 — 158,326 Goodwill impairment — — — 198,600 — 198,600 Interest and other financing costs, net — 168,165 1,306 9,936 — 179,407 Expense allocations — (154,994) 147,705 7,289 — — — 542,397 5,162,109 2,303,440 — 8,007,946 (Loss) Income before Income Tax — (31,438) 160,510 (151,862) — (22,790) (Benefit) Provision for Income Taxes — (3,075) 11,169 25,254 — 33,348 Equity in Net Income of Subsidiaries (56,499) — — — 56,499 — Net (loss) income (56,499) (28,363) 149,341 (177,116) 56,499 (56,138) Less: Net income attributable to noncontrolling interest — — 361 — — 361 Net (loss) income attributable to Aramark stockholders (56,499) (28,363) 148,980 (177,116) 56,499 (56,499) Other comprehensive loss, net of tax (87,045) (59,181) (569) (23,938) 83,688 (87,045) Comprehensive (loss) income attributable to Aramark stockholders $ (143,544) $ (87,544) $ 148,411 $ (201,054) $ 140,187 $ (143,544) CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) For the three months ended March 29, 2019 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Revenue $ — $ 260,057 $ 2,629,407 $ 1,110,523 $ — $ 3,999,987 Costs and Expenses: Cost of services provided — 234,485 2,375,337 1,030,137 — 3,639,959 Depreciation and amortization — 3,817 118,261 25,830 — 147,908 Selling and general corporate expenses — 35,870 45,374 7,041 — 88,285 Gain on sale of Healthcare Technologies — — 1,000 — — 1,000 Interest and other financing costs, net — 78,353 1,036 4,789 — 84,178 Expense allocations — 85,651 (89,505) 3,854 — — — 438,176 2,451,503 1,071,651 — 3,961,330 (Loss) Income before Income Taxes — (178,119) 177,904 38,872 — 38,657 (Benefit) Provision for Income Taxes — (35,757) 35,298 9,806 — 9,347 Equity in Net Income of Subsidiaries 29,353 — — — (29,353) — Net income (loss) 29,353 (142,362) 142,606 29,066 (29,353) 29,310 Less: Net loss attributable to noncontrolling interest — — (43) — — (43) Net income (loss) attributable to Aramark stockholders 29,353 (142,362) 142,649 29,066 (29,353) 29,353 Other comprehensive loss, net of tax (8,655) (17,074) — (5,890) 22,964 (8,655) Comprehensive income (loss) attributable to Aramark stockholders $ 20,698 $ (159,436) $ 142,649 $ 23,176 $ (6,389) $ 20,698 CONDENSED CONSOLIDATING STATEMENTS OF INCOME (LOSS) AND COMPREHENSIVE INCOME (LOSS) For the six months ended March 29, 2019 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Revenue $ — $ 528,579 $ 5,478,334 $ 2,258,423 $ — $ 8,265,336 Costs and Expenses: Cost of services provided — 481,094 4,839,939 2,113,371 — 7,434,404 Depreciation and amortization — 8,289 239,243 51,097 — 298,629 Selling and general corporate expenses — 91,612 86,926 13,877 — 192,415 Gain on sale of Healthcare Technologies — — (156,309) — — (156,309) Interest and other financing costs, net — 156,912 2,007 8,236 — 167,155 Expense allocations — (144,938) 136,296 8,642 — — — 592,969 5,148,102 2,195,223 — 7,936,294 (Loss) Income before Income Taxes — (64,390) 330,232 63,200 — 329,042 (Benefit) Provision for Income Taxes — (27,017) 60,298 15,773 — 49,054 Equity in Net Income of Subsidiaries 280,037 — — — (280,037) — Net income (loss) 280,037 (37,373) 269,934 47,427 (280,037) 279,988 Less: Net loss attributable to noncontrolling interest — — (49) — — (49) Net income (loss) attributable to Aramark stockholders 280,037 (37,373) 269,983 47,427 (280,037) 280,037 Other comprehensive loss, net of tax (50,428) (44,425) — (50,841) 95,266 (50,428) Comprehensive income (loss) attributable to Aramark stockholders $ 229,609 $ (81,798) $ 269,983 $ (3,414) $ (184,771) $ 229,609
Schedule of Condensed Consolidated Cash Flow Statement	CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended March 27, 2020 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ — $ (122,174) $ 112,309 $ (75,404) $ (6,357) $ (91,626) Cash flows from investing activities: Purchases of property and equipment and other — (23,291) (158,754) (31,524) — (213,569) Disposals of property and equipment — 506 4,257 3,475 — 8,238 Acquisitions of businesses, net of cash acquired — — (10,407) (4,515) — (14,922) Proceeds from governmental agencies related to property and equipment — — 23,550 — — 23,550 Other investing activities — (413) 1,019 (491) — 115 Net cash used in investing activities — (23,198) (140,335) (33,055) — (196,588) Cash flows from financing activities: Proceeds from long-term borrowings — 1,743,875 — 79,080 — 1,822,955 Payments of long-term borrowings — (902,485) (15,567) (17,206) — (935,258) Net change in funding under the Receivables Facility — — — 400,000 — 400,000 Payments of dividends — (55,257) — — — (55,257) Proceeds from issuance of common stock — 85,048 — — — 85,048 Repurchase of common stock — (6,540) — — — (6,540) Other financing activities — (64,197) (1,461) — — (65,658) Change in intercompany, net — 237,351 18,957 (262,665) 6,357 — Net cash provided by financing activities — 1,037,795 1,929 199,209 6,357 1,245,290 Effect of foreign exchange rates on cash and cash equivalents — — — (755) — (755) Increase (decrease) in cash and cash equivalents — 892,423 (26,097) 89,995 — 956,321 Cash and cash equivalents, beginning of period 5 33,510 40,544 172,584 — 246,643 Cash and cash equivalents, end of period $ 5 $ 925,933 $ 14,447 $ 262,579 $ — $ 1,202,964 CONDENSED CONSOLIDATING STATEMENTS OF CASH FLOWS For the six months ended March 29, 2019 (in thousands) Aramark Issuers Guarantors Non Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ — $ (84,943) $ 133,213 $ 52,030 $ (11,317) $ 88,983 Cash flows from investing activities: Purchases of property and equipment and other — (6,680) (183,367) (40,355) — (230,402) Disposals of property and equipment — 5,081 903 1,572 — 7,556 Proceeds from divestiture — — 293,711 — — 293,711 Acquisitions of businesses, net of cash acquired — — (9,443) (21,672) — (31,115) Proceeds from governmental agencies related to property and equipment — — 16,200 — — 16,200 Other investing activities — 178 3,098 (1,031) — 2,245 Net cash (used in) provided by investing activities — (1,421) 121,102 (61,486) — 58,195 Cash flows from financing activities: Proceeds from long-term borrowings — — — 100,071 — 100,071 Payments of long-term borrowings — (279,557) (16,800) (49,101) — (345,458) Net change in funding under the Receivables Facility — — — 205,000 — 205,000 Payments of dividends — (54,220) — — — (54,220) Proceeds from issuance of common stock — 10,372 — — — 10,372 Repurchase of common stock — (50,000) — — — (50,000) Other financing activities — (27,533) (1,474) (113) — (29,120) Change in intercompany, net — 468,094 (242,131) (237,280) 11,317 — Net cash provided by (used in) financing activities — 67,156 (260,405) 18,577 11,317 (163,355) Effect of foreign exchange rates on cash and cash equivalents — — — (3,461) — (3,461) (Decrease) increase in cash and cash equivalents — (19,208) (6,090) 5,660 — (19,638) Cash and cash equivalents, beginning of period 5 50,716 29,844 134,460 — 215,025 Cash and cash equivalents, end of period $ 5 $ 31,508 $ 23,754 $ 140,120 $ — $ 195,387

Basis of Presentation and Sum_4

Basis of Presentation and Summary of Significant Accounting Policies - Narrative (Details) $ in Thousands	6 Months Ended
	Mar. 27, 2020USD ($)countrysegment	Sep. 28, 2019USD ($)	Sep. 27, 2019USD ($)
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of reportable segments | segment	3
Present value of lease liabilities	$ 430,538
Operating Lease Right-of-use Assets (see Note 8)	579,719		$ 0
Cash and cash equivalents	1,202,964		246,643
Equity securities without readily determinable fair value, amount	42,500		$ 42,600
Captive
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Cash and cash equivalents	$ 68,700
Accounting Standards Update 2017-07
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Present value of lease liabilities		$ 416,100
Operating Lease Right-of-use Assets (see Note 8)		558,500
Foreign Countries Outside North America
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Number of foreign countries in which entity operates | country	18
Noncurrent Assets | Accounting Standards Update 2016-02
Basis of Presentation and Summary of Significant Accounting Policies [Line Items]
Operating Lease Right-of-use Assets (see Note 8)		$ 166,900

Basis of Presentation and Sum_5

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Components of Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Pre-Tax Amount
Pension plan adjustments	$ (286)	$ 0	$ (571)	$ 753
Foreign currency translation adjustments	(41,579)	8,842	(27,225)	(9,034)
Fair value of cash flow hedges	(89,083)	(23,851)	(79,957)	(56,553)
Share of equity investee's comprehensive (loss) income	(145)	50	2	(230)
Other comprehensive income (loss)	(131,093)	(14,959)	(107,751)	(65,064)
Tax Effect
Pension plan adjustments	0	0	0	0
Foreign currency translation adjustments	(314)	131	(83)	0
Fair value of cash flow hedges	23,162	6,173	20,789	14,636
Share of equity investee's comprehensive (loss) income	0	0	0	0
Other comprehensive income (loss)	22,848	6,304	20,706	14,636
After-Tax Amount
Net income	(202,021)	29,310	(56,138)	279,988
Pension plan adjustments	(286)	0	(571)	753
Foreign currency translation adjustments	(41,893)	8,973	(27,308)	(9,034)
Fair value of cash flow hedges	(65,921)	(17,678)	(59,168)	(41,917)
Share of equity investee's comprehensive income (loss)	(145)	50	2	(230)
Other Comprehensive Income (Loss), Net of Tax, Total	(108,245)	(8,655)	(87,045)	(50,428)
Comprehensive income	(310,266)	20,655	(143,183)	229,560
Less: Net income (loss) attributable to noncontrolling interest	239	(43)	361	(49)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent, Total	$ (310,505)	$ 20,698	$ (143,544)	$ 229,609

Basis of Presentation and Sum_6

Basis of Presentation and Summary of Significant Accounting Policies - Schedule of Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	Mar. 27, 2020	Sep. 27, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Pension plan adjustments	$ (47,793)	$ (47,222)
Foreign currency translation adjustments	(155,427)	(128,119)
Cash flow hedges	(90,224)	(31,056)
Share of equity investee's accumulated other comprehensive loss	(10,566)	(10,568)
Total accumulated other comprehensive loss	$ (304,010)	$ (216,965)

Divestitures - Narrative (Detai

Divestitures - Narrative (Details) - USD ($) $ in Thousands	Nov. 09, 2018	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture				$ 0	$ 293,711
Gain on sale of Healthcare Technologies		$ 0	$ (1,000)	$ 0	$ 156,309
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Healthcare Technologies (HCT)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Proceeds from divestiture	$ 293,700
Gain on sale of Healthcare Technologies	156,300
Disposal Group, Disposed of by Sale, Not Discontinued Operations | Healthcare Technologies (HCT) | Gain on Sale of Healthcare Technologies
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain on sale	$ 139,200

Severance (Details)

Severance (Details) - USD ($) $ in Millions	6 Months Ended
	Mar. 29, 2019	Mar. 27, 2020	Sep. 27, 2019
Efficiencies and effectiveness of it's selling, general and administrative functions
Restructuring Cost and Reserve [Line Items]
Severance costs	$ 22
Employee severance and other costs
Restructuring Cost and Reserve [Line Items]
Severance and related costs accrual		$ 7.4	$ 11.9

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets - Schedule of Goodwill Assets by Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Goodwill [Roll Forward]
Balance at beginning of the period			$ 5,518,800
Acquisitions			4,171
Impairments	$ (198,600)	$ 0	(198,600)	$ 0
Translation			(4,745)
Balance at the end of the period	5,319,626		5,319,626
FSS United States
Goodwill [Roll Forward]
Balance at beginning of the period			3,949,218
Acquisitions			728
Impairments			0
Translation			(58)
Balance at the end of the period	3,949,888		3,949,888
FSS International
Goodwill [Roll Forward]
Balance at beginning of the period			608,468
Acquisitions			220
Impairments	(198,600)		(198,600)
Translation			(4,187)
Balance at the end of the period	405,901		405,901
Uniform
Goodwill [Roll Forward]
Balance at beginning of the period			961,114
Acquisitions			3,223
Impairments			0
Translation			(500)
Balance at the end of the period	$ 963,837		$ 963,837

Goodwill and Other Intangible_4

Goodwill and Other Intangible Assets - Schedule of Other Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 27, 2020	Sep. 27, 2019
Other Intangible Assets
Gross Amount	$ 3,238,541	$ 3,231,451
Accumulated Amortization	(1,252,462)	(1,197,885)
Net Amount	1,986,079	2,033,566
Customer relationship assets
Other Intangible Assets
Gross Amount	2,190,980	2,183,492
Accumulated Amortization	(1,246,389)	(1,193,525)
Net Amount	944,591	989,967
Trade name
Other Intangible Assets
Gross Amount	1,047,561	1,047,959
Accumulated Amortization	(6,073)	(4,360)
Net Amount	$ 1,041,488	$ 1,043,599

Goodwill and Other Intangible_5

Goodwill and Other Intangible Assets - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019	Sep. 27, 2019
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Amortization of intangible assets			$ 58,200	$ 59,100
Goodwill impairment	$ 198,600	$ 0	198,600	$ 0
Goodwill	$ 5,319,626		$ 5,319,626		$ 5,518,800
FSS International
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reporting unit, percentage of fair value in excess of carrying amount	(34.00%)		(34.00%)		22.00%
Goodwill impairment	$ 198,600		$ 198,600
Goodwill	405,901		405,901		$ 608,468
FSS International | Reporting Unit Within FSS International
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill	$ 86,200		$ 86,200

Borrowings - Schedule of Debt (

Borrowings - Schedule of Debt (Details) - USD ($) $ in Thousands	Mar. 27, 2020	Jan. 15, 2020	Sep. 27, 2019
Debt Instrument [Line Items]
Finance leases	$ 140,067		$ 148,754
Other	27,998		7,589
Debt and capital lease obligations	7,965,993		6,682,167
Less—current portion	(103,406)		(69,928)
Long-Term Borrowings	7,862,587		6,612,239
Receivables Facility, Due May 2021
Debt Instrument [Line Items]
Long-term debt	400,000		0
Secured Debt | Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt	948,847		51,410
Secured Debt | Term Loan Facility Due October 2023
Debt Instrument [Line Items]
Long-term debt	483,112		507,887
Secured Debt | Term Loan Facility Due March 2024
Debt Instrument [Line Items]
Long-term debt	829,728		829,344
Secured Debt | Term Loan Facility Due March 2025
Debt Instrument [Line Items]
Long-term debt	1,658,594		1,658,026
Secured Debt | Term Loan Facility, US Term Loan B, Due 2027
Debt Instrument [Line Items]
Long-term debt	892,513		0
Senior Notes | 5.125% Senior Notes, Due January 15, 2024
Debt Instrument [Line Items]
Long-term debt	$ 0		902,351
Interest rate stated percentage	5.125%	5.125%
Senior Notes | 5.00% Senior Notes, Due April 2025
Debt Instrument [Line Items]
Long-term debt	$ 592,713		592,087
Interest rate stated percentage	5.00%
Senior Notes | 3.125% senior notes, due April 2025
Debt Instrument [Line Items]
Long-term debt	$ 359,129		352,363
Interest rate stated percentage	3.125%
Senior Notes | 4.75% Senior Notes, Due June 2026
Debt Instrument [Line Items]
Long-term debt	$ 495,067		494,731
Interest rate stated percentage	4.75%
Senior Notes | 5.00% Senior Notes, Due February 2028
Debt Instrument [Line Items]
Long-term debt	$ 1,138,225		$ 1,137,625
Interest rate stated percentage	5.00%

Borrowings - Narrative (Details

Borrowings - Narrative (Details) - USD ($)	Apr. 27, 2020	Apr. 22, 2020	Jan. 15, 2020	Mar. 27, 2020	Mar. 27, 2020	Sep. 27, 2019
Debt Instrument [Line Items]
Partial redemption, covenant minimum of aggregate principal remain outstanding	$ 0.50
Cash and cash equivalents				$ 1,202,964,000	$ 1,202,964,000	$ 246,643,000
Term Loan Facility, US Term Loan B, Due 2027
Debt Instrument [Line Items]
Percentage of term loan principal repaid quarterly			1.00%
Receivables Facility, Due May 2021
Debt Instrument [Line Items]
Long-term debt				400,000,000	400,000,000	0
Revolving Credit Facility
Debt Instrument [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity				4,700,000	4,700,000
Senior Notes | 5.125% Senior Notes, Due January 15, 2024
Debt Instrument [Line Items]
Long-term debt				$ 0	0	902,351,000
Repayments of debt					$ 900,000,000
Interest rate stated percentage			5.125%	5.125%	5.125%
Redemption price, percentage					102.563%
Senior Notes | 5.125% Senior Notes, Due January 15, 2024
Debt Instrument [Line Items]
Call premium				$ 23,100,000	$ 23,100,000
Non-cash gain fro the write-off of unamortized deferred financing costs					2,200,000
Senior Notes | 5.125% Senior Notes, Due January 15, 2024 | Interest and Other Financing Costs, Net
Debt Instrument [Line Items]
Write off of deferred debt issuance cost				20,900,000	20,900,000
Term Loan Facilities | Term Loan Facility, US Term Loan B, Due 2027
Debt Instrument [Line Items]
Payments of financing costs					6,600,000
Secured Debt
Debt Instrument [Line Items]
Minimum liquidity requirement		$ 400,000,000
Secured Debt | Term Loan Facility, US Term Loan B, Due 2027
Debt Instrument [Line Items]
Long-term debt			$ 900,000,000
Original issue discount of debt instrument, percentage			0.125%
Secured Debt | Term Loan Facility, US Term Loan B, Due 2027
Debt Instrument [Line Items]
Long-term debt				892,513,000	892,513,000	0
Secured Debt | Term Loan Facility Due March 2024
Debt Instrument [Line Items]
Long-term debt				829,728,000	829,728,000	829,344,000
Secured Debt | Revolving Credit Facility
Debt Instrument [Line Items]
Long-term debt				948,847,000	$ 948,847,000	$ 51,410,000
Secured Debt | Fed Funds Rate | Term Loan Facility, US Term Loan B, Due 2027
Debt Instrument [Line Items]
Basis spread on variable rate					0.50%
Secured Debt | LIBOR | Term Loan Facility, US Term Loan B, Due 2027
Debt Instrument [Line Items]
Basis spread on variable rate					1.75%
Basis spread on variable base rate					1.00%
Minimum interest rate			0.00%
Secured Debt | Base Rate | Term Loan Facility, US Term Loan B, Due 2027
Debt Instrument [Line Items]
Basis spread on variable rate					0.75%
Minimum interest rate			0.00%
Foreign
Debt Instrument [Line Items]
Long-term debt				$ 921,000,000	$ 921,000,000
Subsequent Event | Senior Notes | 6.375% Senior Notes, Due May 01, 2025
Debt Instrument [Line Items]
Interest rate stated percentage	6.375%
Payments of financing costs	$ 21,300,000
Face amount	$ 1,500,000,000
Subsequent Event | Senior Notes | 6.375% Senior Notes, Due May 01, 2025 | Certain types of changes of control
Debt Instrument [Line Items]
Redemption price, percentage	101.00%
Subsequent Event | Senior Notes | 6.375% Senior Notes, Due May 01, 2025 | Prior to May 1, 2022
Debt Instrument [Line Items]
Redemption price, percentage	100.00%
Subsequent Event | Senior Notes | 6.375% Senior Notes, Due May 01, 2025 | Other Covenant requirements
Debt Instrument [Line Items]
Redemption price, percentage	106.375%
Partial redemption, maximum aggregate principal redeemable	40.00%

Derivative Instruments - Narrat

Derivative Instruments - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019	Sep. 27, 2019
Derivative [Line Items]
Gain (loss) recognized in income	$ (16,046)	$ 5,936	$ (14,346)	$ (1,684)
Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Net tax loss expected to be reclassified from accumulated other comprehensive loss			36,000
Not Designated as Hedging Instrument
Derivative [Line Items]
Gain (loss) recognized in income	(12,873)	3,609	(8,973)	(5,713)
Interest rate swap agreements | Designated as Hedging Instrument
Derivative [Line Items]
Derivative, notional amount	3,300,000		3,300,000
Interest rate swap agreements | Designated as Hedging Instrument | Cash Flow Hedging
Derivative [Line Items]
Derivative, notional amount	800,000		800,000
Cash flow hedge gain (loss)			(90,200)		$ (31,100)
Gain (loss) recognized in income	(92,256)	(21,524)	(85,330)	(52,525)
Gasoline and diesel fuel agreements | Not Designated as Hedging Instrument
Derivative [Line Items]
Derivative, notional amount	20,700		20,700
Gain (loss) recognized in income	$ (12,100)	$ 4,900	$ (9,000)	$ (4,300)

Derivative Instruments - Effect

Derivative Instruments - Effect on Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Derivative [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ (16,046)	$ 5,936	$ (14,346)	$ (1,684)
Designated as Hedging Instrument | Cash Flow Hedging | Interest rate swap agreements
Derivative [Line Items]
Derivative, Gain (Loss) on Derivative, Net	$ (92,256)	$ (21,524)	$ (85,330)	$ (52,525)

Derivative Instruments - Balanc

Derivative Instruments - Balance Sheet Presentation (Details) - USD ($) $ in Thousands	Mar. 27, 2020	Sep. 27, 2019
Derivative instruments
Interest rate swap agreements	$ 131,949	$ 43,574
Designated as Hedging Instrument
Derivative instruments
Interest rate swap agreements	122,518	43,112
Designated as Hedging Instrument | Accounts payable | Interest rate swap agreements
Derivative instruments
Interest rate swap agreements	7,574	0
Designated as Hedging Instrument | Other Noncurrent Liabilities | Interest rate swap agreements
Derivative instruments
Interest rate swap agreements	114,944	43,112
Not Designated as Hedging Instrument | Prepayments and other current assets | Foreign currency forward exchange contracts
Derivative instruments
Fair value of derivative assets	0	64
Not Designated as Hedging Instrument | Accounts payable | Foreign currency forward exchange contracts
Derivative instruments
Interest rate swap agreements	5	0
Not Designated as Hedging Instrument | Accounts payable | Gasoline and diesel fuel agreements
Derivative instruments
Interest rate swap agreements	$ 9,426	$ 462

Derivative Instruments - Locati

Derivative Instruments - Location of (Gain) Loss Reclassified from AOCI Into Earnings (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Derivative instruments
Gain (loss) recognized in income	$ 16,046	$ (5,936)	$ 14,346	$ 1,684
Designated as Hedging Instrument | Cash Flow Hedging | Interest rate swap agreements
Derivative instruments
Gain (loss) recognized in income	92,256	21,524	85,330	52,525
Designated as Hedging Instrument | Cash Flow Hedging | Interest Expense | Interest rate swap agreements
Derivative instruments
Gain (loss) recognized in income	3,173	(2,327)	5,373	(4,029)
Not Designated as Hedging Instrument
Derivative instruments
Gain (loss) recognized in income	12,873	(3,609)	8,973	5,713
Not Designated as Hedging Instrument | Gasoline and diesel fuel agreements
Derivative instruments
Gain (loss) recognized in income	12,100	(4,900)	9,000	4,300
Not Designated as Hedging Instrument | Interest Expense | Foreign currency forward exchange contracts
Derivative instruments
Gain (loss) recognized in income	170	66	68	244
Not Designated as Hedging Instrument | Cost of services provided | Gasoline and diesel fuel agreements
Derivative instruments
Gain (loss) recognized in income	$ 12,703	$ (3,675)	$ 8,905	$ 5,469

Revenue Recognition - Performan

Revenue Recognition - Performance Obligation Narrative (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020USD ($)performance_obligation	Mar. 29, 2019USD ($)	Mar. 27, 2020USD ($)performance_obligation	Mar. 29, 2019USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue	$ 3,731,559	$ 3,999,987	$ 7,985,156	$ 8,265,336
Number of remaining performance obligations | performance_obligation	1		1
Uniform
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Revenue	$ 647,000	$ 641,000	$ 1,315,400	$ 1,292,800

Revenue Recognition - Disaggreg

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Disaggregation of Revenue [Line Items]
Revenue	$ 3,731,559	$ 3,999,987	$ 7,985,156	$ 8,265,336
FSS United States
Disaggregation of Revenue [Line Items]
Revenue	2,231,100	2,417,000	4,870,100	5,077,300
FSS United States | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	2,231,100	2,417,000	4,870,100	5,077,300
FSS United States | Business & Industry | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	369,200	394,800	774,700	794,700
FSS United States | Education | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	805,500	901,600	1,806,600	1,917,900
FSS United States | Healthcare | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	221,000	221,400	448,200	484,700
FSS United States | Sports, Leisure & Corrections | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	444,400	504,700	1,053,300	1,099,000
FSS United States | Facilities & Other | Total FSS United States
Disaggregation of Revenue [Line Items]
Revenue	391,000	394,500	787,300	781,000
FSS International
Disaggregation of Revenue [Line Items]
Revenue	853,500	942,000	1,799,700	1,895,200
FSS International | Total FSS International
Disaggregation of Revenue [Line Items]
Revenue	853,500	942,000	1,799,700	1,895,200
FSS International | Europe
Disaggregation of Revenue [Line Items]
Revenue	445,500	512,000	948,200	1,032,200
FSS International | Rest of World
Disaggregation of Revenue [Line Items]
Revenue	408,000	430,000	851,500	863,000
Uniform
Disaggregation of Revenue [Line Items]
Revenue	$ 647,000	$ 641,000	$ 1,315,400	$ 1,292,800

Revenue Recognition - Deferred

Revenue Recognition - Deferred Income (Details) $ in Millions	6 Months Ended
	Mar. 27, 2020USD ($)
Movement in Deferred Income [Roll Forward]
Balance, September 27, 2019	$ 319
Add: Net increase in current period deferred income	682.2
Less: Recognition of deferred income	(748)
Balance, March 27, 2020	$ 253.2

Leases - Narrative (Details)

Leases - Narrative (Details) - USD ($)	3 Months Ended	6 Months Ended
	Mar. 27, 2020	Mar. 27, 2020	Sep. 28, 2019	Sep. 27, 2019
Lessee, Lease, Description [Line Items]
Present value of lease liabilities	$ 430,538,000	$ 430,538,000
Accrued expenses and other current liabilities		0
Operating	$ 579,719,000	$ 579,719,000		$ 0
Finance leases	8 years 4 months 24 days	8 years 4 months 24 days
Operating Leases, Rent Expense	$ 128,600,000	$ 322,200,000
Accounting Standards Update 2017-07
Lessee, Lease, Description [Line Items]
Present value of lease liabilities			$ 416,100,000
Operating			$ 558,500,000
Minimum
Lessee, Lease, Description [Line Items]
Lease term	1 year	1 year
Maximum
Lessee, Lease, Description [Line Items]
Lease term	30 years	30 years
Residual Value Guarantee	$ 26,900,000	$ 26,900,000
Residual value of leased asset	$ 0	$ 0
Vehicles | Maximum
Lessee, Lease, Description [Line Items]
Lease term	8 years	8 years

Leases - Summary of Operating a

Leases - Summary of Operating and Finance Leases on Balance Sheet (Details) - USD ($) $ in Thousands	Mar. 27, 2020	Sep. 27, 2019
ASSETS
Operating	$ 579,719	$ 0
Finance	132,993
Total lease assets	712,712
Current
Operating	75,705	0
Finance	30,146
Noncurrent
Operating	354,833	$ 0
Finance	109,921
Total lease liabilities	$ 570,605
Weighted average remaining lease term (in years)
Operating leases	9 years
Finance leases	8 years 4 months 24 days
Weighted average discount rate
Operating leases	3.60%
Finance leases	4.10%

Leases - Schedule of Net Lease

Leases - Schedule of Net Lease Cost (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 27, 2020	Mar. 27, 2020
Operating lease cost:
Fixed lease costs	$ 30,326	$ 59,855
Variable lease costs2	131,068	327,693
Short-term lease costs	19,457	40,787
Finance lease cost:
Amortization of right-of-use-assets	8,478	15,565
Interest on lease liabilities	1,324	2,615
Net lease cost	$ 190,653	$ 446,515

Leases - Schedule of Cash Paid

Leases - Schedule of Cash Paid for Amounts included in Lease Liabilities (Details) $ in Thousands	6 Months Ended
	Mar. 27, 2020USD ($)
Leases [Abstract]
Operating cash flows from operating leases(1)	$ 67,908
Operating cash flows from finance leases	2,594
Financing cash flows from finance leases	17,262
Operating leases	59,612
Finance leases	$ 8,782

Leases - Schedule of Lease Matu

Leases - Schedule of Lease Maturity (Details) - USD ($) $ in Thousands	Mar. 27, 2020	Sep. 27, 2019
Lessee, Operating Lease, Liability, Payment, Due [Abstract]
Remainder of 2020	$ 46,998
2021	81,644
2022	64,181
2023	51,698
2024	43,600
Thereafter	223,733
Total future minimum lease payments	511,854
Less: Interest	(81,316)
Present value of lease liabilities	430,538
Finance Lease, Liability, Payment, Due [Abstract]
Remainder of 2020	18,107
2021	27,311
2022	22,593
2023	17,522
2024	14,727
Thereafter	54,467
Total future minimum lease payments	154,727
Less: Interest	(14,660)
Present value of lease liabilities	140,067	$ 148,754
Operating Lease and Finance Lease Liability, Payment Due [Abstract]
Remainder of 2020	65,105
2021	108,955
2022	86,774
2023	69,220
2024	58,327
Thereafter	278,200
Total future minimum lease payments	666,581
Less: Interest	(95,976)
Present value of lease liabilities	$ 570,605

Leases - Schedule of Future Min

Leases - Schedule of Future Minimum Rental and Similar Commitments (Details) $ in Thousands	Sep. 27, 2019USD ($)
Leases [Abstract]
2020	$ 101,061
2021	74,908
2022	56,765
2023	43,795
2024	36,215
2025-Thereafter	214,818
Total minimum rental obligations	$ 527,562

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019	Mar. 26, 2020
Income Tax Contingency [Line Items]
Income tax expense (benefit)	$ 4,523	$ 9,347	$ 33,348	$ 49,054
Valuation Allowance	8,600		8,600
Excess tax benefit recognized in relation to equity awards exercised.	$ 26,900		$ 45,500
CARES Act
Income Tax Contingency [Line Items]
Allowable percent of adjusted taxable income	50.00%		50.00%		30.00%
Income tax expense (benefit)			$ 3,700

Stockholders' Equity (Details)

Stockholders' Equity (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended			6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Dec. 28, 2018	Mar. 27, 2020	Mar. 29, 2019	May 04, 2020	Mar. 26, 2020	Jan. 29, 2020	Sep. 27, 2019
Class of Stock [Line Items]
Payments of dividends				$ 55,257	$ 54,220
Repurchase of common stock, (shares)		300,000	1,600,000
Repurchase of common stock, value	$ 6,500		$ 50,000
Common stock, shares authorized (in shares)	600,000,000			600,000,000					600,000,000
Income tax expense (benefit)	$ 4,523	$ 9,347		$ 33,348	$ 49,054
Valuation Allowance	8,600			8,600
Variable Lease, Payment				329,800
Short-term Lease Payments				40,800
Capital surplus	3,384,981			$ 3,384,981					$ 3,236,450
Mantle Ridge [Member]
Class of Stock [Line Items]
Cash Proceeds Transferred From Affiliated Entity	$ 14,800
CARES Act
Class of Stock [Line Items]
Allowable percent of adjusted taxable income	50.00%			50.00%			30.00%
Income tax expense (benefit)				$ 3,700
Capital Surplus
Class of Stock [Line Items]
Income tax expense (benefit)	$ 4,100			$ 4,100
Common Stock
Class of Stock [Line Items]
Dividends payable, amount per share (in dollars per share)						$ 0.11
Second Amended and Restated 2013 Stock Incentive Plan | Common Stock
Class of Stock [Line Items]
Common stock, shares authorized (in shares)								7,500,000

Share-Based Compensation - Comp

Share-Based Compensation - Compensation Expense and Other Options (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ (9,800)	$ 14,600	$ 4,300	$ 33,200
Taxes related to share-based compensation	(2,600)	3,600	900	8,200
Cash Received from Option Exercises	58,900	9,300	85,048	10,372
Tax Benefit on Share Deliveries(2)	26,900	1,000	45,500	2,300
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	2,100	3,100	5,000	8,400
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	7,600	7,200	15,700	16,100
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	(19,900)	3,900	(17,300)	7,700
PSUs | 2018 and 2019 Performance Stock Unit Grants
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense			(22,600)
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Allocated share-based compensation expense	$ 400	$ 400	$ 900	$ 1,000

Share-Based Compensation - Opti

Share-Based Compensation - Options Granted and Weighted Average Grant Date Fair Value (Details) shares in Millions	6 Months Ended
	Mar. 27, 2020$ / sharesshares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Instruments other than options, Units granted (in shares)	3.8
TBOs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Options, Units granted (in shares)	1.7
Options, Weighted-Average Grant Date Fair Value (in dollars per share) | $ / shares	$ 9.47
RSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Instruments other than options, Units granted (in shares)	1.1
Instruments other than options, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares	$ 42.36
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Instruments other than options, Units granted (in shares)	0.9
Instruments other than options, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares	$ 44.88
2016 PSU Grants paid (in shares)	0.3
Award vesting period	3 years
Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Instruments other than options, Units granted (in shares)	0.1
Instruments other than options, Weighted-Average Grant-Date Fair Value (in dollars per share) | $ / shares	$ 45.77

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Earnings (Loss):
Net (loss) income attributable to Aramark stockholders	$ (202,260)	$ 29,353	$ (56,499)	$ 280,037
Shares:
Basic weighted-average shares outstanding (in shares)	252,354	246,217	250,543	246,540
Effect of dilutive securities (in shares)	0	4,130	0	4,815
Diluted weighted-average shares outstanding (in shares)	252,354	250,347	250,543	251,355
Basic (Loss) Earnings Per Share:
Net income attributable to Aramark stockholders (in dollars per share)	$ (0.80)	$ 0.12	$ (0.23)	$ 1.14
Diluted (Loss) Earnings Per Share:
Net income attributable to Aramark stockholders (in dollars per share)	$ (0.80)	$ 0.12	$ (0.23)	$ 1.11

Earnings Per Share - Narrative

Earnings Per Share - Narrative (Details) - shares shares in Millions	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	2.1		3.8
Share-based Compensation Award
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	5	8.6	4.1	7.2
Performance-Based Options and Performance Stock Units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	1.7	1.7	1.7	1.7

Commitments and Contingencies (

Commitments and Contingencies (Details) $ in Millions	12 Months Ended
	Sep. 27, 2019USD ($)Lawsuit	Mar. 27, 2020USD ($)	Nov. 30, 2019USD ($)
Loss Contingencies [Line Items]
Number of class action lawsuits | Lawsuit	2
Accrued Expenses and Other Current Liabilities
Loss Contingencies [Line Items]
Estimate of possible loss			$ 21
Chairman, President and Chief Executive Officer | Employee severance and other costs | Accrued Payroll and Related Expenses
Loss Contingencies [Line Items]
Severance costs	$ 10.4
Severance accrual noncurrent		$ 7.9

Business Segments (Details)

Business Segments (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020USD ($)	Mar. 29, 2019USD ($)	Mar. 27, 2020USD ($)segment	Mar. 29, 2019USD ($)
Segment Reporting Information [Line Items]
Number of reportable segments | segment			3
Revenue	$ 3,731,559	$ 3,999,987	$ 7,985,156	$ 8,265,336
Operating Income	(97,676)	122,835	156,617	496,197
Interest and Other Financing Costs, net	(99,822)	(84,178)	(179,407)	(167,155)
(Loss) Income Before Income Taxes	(197,498)	38,657	(22,790)	329,042
Operating Segments
Segment Reporting Information [Line Items]
Operating Income	(78,600)	148,900	204,300	576,800
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Operating Income	(19,100)	(26,100)	(47,700)	(80,600)
Reconciling Items
Segment Reporting Information [Line Items]
Operating Income	(97,700)	122,800	156,600	496,200
Interest and Other Financing Costs, net	99,800	84,200	179,400	167,200
FSS United States
Segment Reporting Information [Line Items]
Revenue	2,231,100	2,417,000	4,870,100	5,077,300
FSS United States | Operating Segments
Segment Reporting Information [Line Items]
Operating Income	65,800	68,800	251,700	432,600
FSS International
Segment Reporting Information [Line Items]
Revenue	853,500	942,000	1,799,700	1,895,200
FSS International | Operating Segments
Segment Reporting Information [Line Items]
Operating Income	(191,200)	41,900	(147,500)	53,300
Uniform
Segment Reporting Information [Line Items]
Revenue	647,000	641,000	1,315,400	1,292,800
Uniform | Operating Segments
Segment Reporting Information [Line Items]
Operating Income	$ 46,800	$ 38,200	$ 100,100	90,900
Sales | Product Concentration Risk | Food Services
Segment Reporting Information [Line Items]
Concentration risk, percentage			78.00%
Sales | Product Concentration Risk | Facilities & Other
Segment Reporting Information [Line Items]
Concentration risk, percentage			22.00%
Cost of services provided | FSS United States
Segment Reporting Information [Line Items]
Proceeds from recovery of investment			$ 15,300	$ 16,200

Fair Value of Financial Asset_2

Fair Value of Financial Assets and Financial Liabilities (Details) - USD ($) $ in Millions	Mar. 27, 2020	Sep. 27, 2019
Fair Value Disclosure | Fair Value, Measurements, Recurring
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair value of debt	$ 7,438.6	$ 6,851.2
Carrying Value Disclosure
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Carrying value of debt	$ 7,966	$ 6,682.2

Condensed Consolidating Finan_3

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 27, 2020	Sep. 27, 2019
Current Assets:
Cash and cash equivalents	$ 1,202,964	$ 246,643
Receivables	1,850,980	1,806,964
Inventories	403,799	411,319
Prepayments and other current assets	198,592	193,461
Total current assets	3,656,335	2,658,387
Property and Equipment, net	2,129,306	2,181,762
Goodwill	5,319,626	5,518,800
Investment in and Advances to Subsidiaries	0	0
Other Intangible Assets	1,986,079	2,033,566
Operating Lease Right-of-use Assets (see Note 8)	579,719	0
Other Assets	1,176,433	1,343,806
Assets	14,847,498	13,736,321
Current Liabilities:
Current maturities of long-term borrowings	103,406	69,928
Current operating lease liabilities (see Note 8)	75,705	0
Accounts payable	793,464	999,517
Accrued expenses and other current liabilities	1,325,282	1,635,853
Total current liabilities	2,297,857	2,705,298
Long-Term Borrowings	7,862,587	6,612,239
Noncurrent Operating Lease Liabilities (see Note 8)	354,833	0
Deferred Income Taxes and Other Noncurrent Liabilities	1,152,550	1,088,822
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	10,226	9,915
Total stockholders' equity	3,169,445	3,320,047
Liabilities and Equity	14,847,498	13,736,321
Eliminations
Current Assets:
Cash and cash equivalents	0	0
Receivables	0	0
Inventories	0	0
Prepayments and other current assets	0	0
Total current assets	0	0
Property and Equipment, net	0	0
Goodwill	0	0
Investment in and Advances to Subsidiaries	(10,317,354)	(10,686,389)
Other Intangible Assets	0	0
Operating Lease Right-of-use Assets (see Note 8)	0
Other Assets	(2,002)	(2,002)
Assets	(10,319,356)	(10,688,391)
Current Liabilities:
Current maturities of long-term borrowings	0	0
Current operating lease liabilities (see Note 8)	0
Accounts payable	0	0
Accrued expenses and other current liabilities	88	88
Total current liabilities	88	88
Long-Term Borrowings	0	0
Noncurrent Operating Lease Liabilities (see Note 8)	0
Deferred Income Taxes and Other Noncurrent Liabilities	0	0
Intercompany Payable	(4,694,909)	(4,914,055)
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	(5,624,535)	(5,774,424)
Liabilities and Equity	(10,319,356)	(10,688,391)
Aramark (Parent) | Reportable Legal Entities
Current Assets:
Cash and cash equivalents	5	5
Receivables	0	0
Inventories	0	0
Prepayments and other current assets	0	0
Total current assets	5	5
Property and Equipment, net	0	0
Goodwill	0	0
Investment in and Advances to Subsidiaries	3,169,440	3,320,042
Other Intangible Assets	0	0
Operating Lease Right-of-use Assets (see Note 8)	0
Other Assets	0	0
Assets	3,169,445	3,320,047
Current Liabilities:
Current maturities of long-term borrowings	0	0
Current operating lease liabilities (see Note 8)	0
Accounts payable	0	0
Accrued expenses and other current liabilities	0	0
Total current liabilities	0	0
Long-Term Borrowings	0	0
Noncurrent Operating Lease Liabilities (see Note 8)	0
Deferred Income Taxes and Other Noncurrent Liabilities	0	0
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	3,169,445	3,320,047
Liabilities and Equity	3,169,445	3,320,047
Issuers | Reportable Legal Entities
Current Assets:
Cash and cash equivalents	925,933	33,510
Receivables	1,275	1,966
Inventories	15,063	15,804
Prepayments and other current assets	50,916	27,164
Total current assets	993,187	78,444
Property and Equipment, net	46,986	43,329
Goodwill	173,104	173,104
Investment in and Advances to Subsidiaries	6,429,972	6,649,119
Other Intangible Assets	29,684	29,684
Operating Lease Right-of-use Assets (see Note 8)	24,061
Other Assets	17,664	20,382
Assets	7,714,658	6,994,062
Current Liabilities:
Current maturities of long-term borrowings	16,255	6,256
Current operating lease liabilities (see Note 8)	0
Accounts payable	109,355	127,640
Accrued expenses and other current liabilities	169,767	241,523
Total current liabilities	295,377	375,419
Long-Term Borrowings	6,922,575	6,090,487
Noncurrent Operating Lease Liabilities (see Note 8)	25,151
Deferred Income Taxes and Other Noncurrent Liabilities	418,455	380,453
Intercompany Payable	0	0
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	53,100	147,703
Liabilities and Equity	7,714,658	6,994,062
Guarantors | Reportable Legal Entities
Current Assets:
Cash and cash equivalents	14,447	40,544
Receivables	522,767	522,627
Inventories	291,145	301,091
Prepayments and other current assets	72,744	82,666
Total current assets	901,103	946,928
Property and Equipment, net	1,748,603	1,784,410
Goodwill	4,698,444	4,694,549
Investment in and Advances to Subsidiaries	0	0
Other Intangible Assets	1,772,561	1,819,315
Operating Lease Right-of-use Assets (see Note 8)	474,989
Other Assets	797,653	979,350
Assets	10,393,353	10,224,552
Current Liabilities:
Current maturities of long-term borrowings	26,957	27,924
Current operating lease liabilities (see Note 8)	57,153
Accounts payable	417,054	507,903
Accrued expenses and other current liabilities	813,669	1,030,074
Total current liabilities	1,314,833	1,565,901
Long-Term Borrowings	76,097	82,394
Noncurrent Operating Lease Liabilities (see Note 8)	267,323
Deferred Income Taxes and Other Noncurrent Liabilities	553,380	569,409
Intercompany Payable	4,213,629	4,187,591
Redeemable Noncontrolling Interest	10,226	9,915
Total stockholders' equity	3,957,865	3,809,342
Liabilities and Equity	10,393,353	10,224,552
Non Guarantors | Reportable Legal Entities
Current Assets:
Cash and cash equivalents	262,579	172,584
Receivables	1,326,938	1,282,371
Inventories	97,591	94,424
Prepayments and other current assets	74,932	83,631
Total current assets	1,762,040	1,633,010
Property and Equipment, net	333,717	354,023
Goodwill	448,078	651,147
Investment in and Advances to Subsidiaries	717,942	717,228
Other Intangible Assets	183,834	184,567
Operating Lease Right-of-use Assets (see Note 8)	80,669
Other Assets	363,118	346,076
Assets	3,889,398	3,886,051
Current Liabilities:
Current maturities of long-term borrowings	60,194	35,748
Current operating lease liabilities (see Note 8)	18,552
Accounts payable	267,055	363,974
Accrued expenses and other current liabilities	341,758	364,168
Total current liabilities	687,559	763,890
Long-Term Borrowings	863,915	439,358
Noncurrent Operating Lease Liabilities (see Note 8)	62,359
Deferred Income Taxes and Other Noncurrent Liabilities	180,715	138,960
Intercompany Payable	481,280	726,464
Redeemable Noncontrolling Interest	0	0
Total stockholders' equity	1,613,570	1,817,379
Liabilities and Equity	$ 3,889,398	$ 3,886,051

Condensed Consolidating Finan_4

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Statements of Income And Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Condensed Financial Statements, Captions [Line Items]
Revenue	$ 3,731,559	$ 3,999,987	$ 7,985,156	$ 8,265,336
Cost of services provided	3,407,589	3,639,959	7,175,702	7,434,404
Costs and Expenses:
Depreciation and amortization	147,975	147,908	295,911	298,629
Selling and general corporate expenses	75,071	88,285	158,326	192,415
Goodwill impairment	198,600	0	198,600	0
Gain on sale of Healthcare Technologies	0	1,000	0	(156,309)
Interest and other financing costs, net	99,822	84,178	179,407	167,155
Expense allocations	0	0	0	0
Operating Expense Including Interest And Other Financing Costs	3,929,057	3,961,330	8,007,946	7,936,294
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	(197,498)	38,657	(22,790)	329,042
Income tax expense (benefit)	4,523	9,347	33,348	49,054
Equity in Net Income of Subsidiaries	0	0	0	0
Net (loss) income	(202,021)	29,310	(56,138)	279,988
Less: Net income (loss) attributable to noncontrolling interest	239	(43)	361	(49)
Net (loss) income attributable to Aramark stockholders	(202,260)	29,353	(56,499)	280,037
Other comprehensive loss, net of tax	(108,245)	(8,655)	(87,045)	(50,428)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent, Total	(310,505)	20,698	(143,544)	229,609
Operating Expenses, Total	3,829,235	3,877,152	7,828,539	7,769,139
Operating Income	(97,676)	122,835	156,617	496,197
Eliminations
Condensed Financial Statements, Captions [Line Items]
Revenue	0	0	0	0
Cost of services provided	0	0	0	0
Costs and Expenses:
Depreciation and amortization	0	0	0	0
Selling and general corporate expenses	0	0	0	0
Goodwill impairment	0		0
Gain on sale of Healthcare Technologies		0		0
Interest and other financing costs, net	0	0	0	0
Expense allocations	0	0	0	0
Operating Expense Including Interest And Other Financing Costs	0	0	0	0
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	0	0	0	0
Income tax expense (benefit)	0	0	0	0
Equity in Net Income of Subsidiaries	202,260	(29,353)	56,499	(280,037)
Net (loss) income	202,260	(29,353)	56,499	(280,037)
Less: Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net (loss) income attributable to Aramark stockholders	202,260	(29,353)	56,499	(280,037)
Other comprehensive loss, net of tax	129,736	22,964	83,688	95,266
Comprehensive Income (Loss), Net of Tax, Attributable to Parent, Total	331,996	(6,389)	140,187	(184,771)
Aramark (Parent) | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	0	0	0	0
Cost of services provided	0	0	0	0
Costs and Expenses:
Depreciation and amortization	0	0	0	0
Selling and general corporate expenses	0	0	0	0
Goodwill impairment	0		0
Gain on sale of Healthcare Technologies		0		0
Interest and other financing costs, net	0	0	0	0
Expense allocations	0	0	0	0
Operating Expense Including Interest And Other Financing Costs	0	0	0	0
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	0	0	0	0
Income tax expense (benefit)	0	0	0	0
Equity in Net Income of Subsidiaries	(202,260)	29,353	(56,499)	280,037
Net (loss) income	(202,260)	29,353	(56,499)	280,037
Less: Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net (loss) income attributable to Aramark stockholders	(202,260)	29,353	(56,499)	280,037
Other comprehensive loss, net of tax	(108,245)	(8,655)	(87,045)	(50,428)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent, Total	(310,505)	20,698	(143,544)	229,609
Issuers | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	242,524	260,057	510,959	528,579
Cost of services provided	216,008	234,485	462,316	481,094
Costs and Expenses:
Depreciation and amortization	4,413	3,817	16,357	8,289
Selling and general corporate expenses	20,374	35,870	50,553	91,612
Goodwill impairment	0		0
Gain on sale of Healthcare Technologies		0		0
Interest and other financing costs, net	93,396	78,353	168,165	156,912
Expense allocations	(85,395)	85,651	(154,994)	(144,938)
Operating Expense Including Interest And Other Financing Costs	248,796	438,176	542,397	592,969
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	(6,272)	(178,119)	(31,438)	(64,390)
Income tax expense (benefit)	4,277	(35,757)	(3,075)	(27,017)
Equity in Net Income of Subsidiaries	0	0	0	0
Net (loss) income	(10,549)	(142,362)	(28,363)	(37,373)
Less: Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net (loss) income attributable to Aramark stockholders	(10,549)	(142,362)	(28,363)	(37,373)
Other comprehensive loss, net of tax	(67,199)	(17,074)	(59,181)	(44,425)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent, Total	(77,748)	(159,436)	(87,544)	(81,798)
Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	2,482,563	2,629,407	5,322,619	5,478,334
Cost of services provided	2,219,994	2,375,337	4,693,171	4,839,939
Costs and Expenses:
Depreciation and amortization	117,667	118,261	226,904	239,243
Selling and general corporate expenses	46,783	45,374	93,023	86,926
Goodwill impairment	0		0
Gain on sale of Healthcare Technologies		1,000		(156,309)
Interest and other financing costs, net	661	1,036	1,306	2,007
Expense allocations	82,327	(89,505)	147,705	136,296
Operating Expense Including Interest And Other Financing Costs	2,467,432	2,451,503	5,162,109	5,148,102
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	15,131	177,904	160,510	330,232
Income tax expense (benefit)	(11,040)	35,298	11,169	60,298
Equity in Net Income of Subsidiaries	0	0	0	0
Net (loss) income	26,171	142,606	149,341	269,934
Less: Net income (loss) attributable to noncontrolling interest	239	(43)	361	(49)
Net (loss) income attributable to Aramark stockholders	25,932	142,649	148,980	269,983
Other comprehensive loss, net of tax	(2,055)	0	(569)	0
Comprehensive Income (Loss), Net of Tax, Attributable to Parent, Total	23,877	142,649	148,411	269,983
Non Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Revenue	1,006,472	1,110,523	2,151,578	2,258,423
Cost of services provided	971,587	1,030,137	2,020,215	2,113,371
Costs and Expenses:
Depreciation and amortization	25,895	25,830	52,650	51,097
Selling and general corporate expenses	7,914	7,041	14,750	13,877
Goodwill impairment	198,600		198,600
Gain on sale of Healthcare Technologies		0		0
Interest and other financing costs, net	5,765	4,789	9,936	8,236
Expense allocations	3,068	3,854	7,289	8,642
Operating Expense Including Interest And Other Financing Costs	1,212,829	1,071,651	2,303,440	2,195,223
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	(206,357)	38,872	(151,862)	63,200
Income tax expense (benefit)	11,286	9,806	25,254	15,773
Equity in Net Income of Subsidiaries	0	0	0	0
Net (loss) income	(217,643)	29,066	(177,116)	47,427
Less: Net income (loss) attributable to noncontrolling interest	0	0	0	0
Net (loss) income attributable to Aramark stockholders	(217,643)	29,066	(177,116)	47,427
Other comprehensive loss, net of tax	(60,482)	(5,890)	(23,938)	(50,841)
Comprehensive Income (Loss), Net of Tax, Attributable to Parent, Total	$ (278,125)	$ 23,176	$ (201,054)	$ (3,414)

Condensed Consolidating Finan_5

Condensed Consolidating Financial Statements of Aramark and Subsidiaries - Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 27, 2020	Mar. 29, 2019	Mar. 27, 2020	Mar. 29, 2019
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities			$ (91,626)	$ 88,983
Cash flows from investing activities:
Purchases of property and equipment and other			(213,569)	(230,402)
Disposals of property and equipment			8,238	7,556
Proceeds from divestiture			0	293,711
Acquisitions of businesses, net of cash acquired			(14,922)	(31,115)
Proceeds from governmental agencies related to property and equipment			23,550	16,200
Other investing activities			115	2,245
Net cash (used in) provided by investing activities			(196,588)	58,195
Cash flows from financing activities:
Proceeds from long-term borrowings			1,822,955	100,071
Payments of long-term borrowings			(935,258)	(345,458)
Net change in funding under the Receivables Facility			400,000	205,000
Payments of dividends			(55,257)	(54,220)
Proceeds from issuance of common stock	$ 58,900	$ 9,300	85,048	10,372
Repurchase of common stock			(6,540)	(50,000)
Other financing activities			(65,658)	(29,120)
Change in intercompany, net			0	0
Net cash provided by (used in) financing activities			1,245,290	(163,355)
Effect of foreign exchange rates on cash and cash equivalents			(755)	(3,461)
Increase (decrease) in cash and cash equivalents			956,321	(19,638)
Cash and cash equivalents, beginning of period			246,643	215,025
Cash and cash equivalents, end of period	1,202,964	195,387	1,202,964	195,387
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities			(6,357)	(11,317)
Cash flows from investing activities:
Purchases of property and equipment and other			0	0
Disposals of property and equipment			0	0
Proceeds from divestiture				0
Acquisitions of businesses, net of cash acquired			0	0
Proceeds from governmental agencies related to property and equipment			0	0
Other investing activities			0	0
Net cash (used in) provided by investing activities			0	0
Cash flows from financing activities:
Proceeds from long-term borrowings			0	0
Payments of long-term borrowings			0	0
Net change in funding under the Receivables Facility			0	0
Payments of dividends			0	0
Proceeds from issuance of common stock			0	0
Repurchase of common stock			0	0
Other financing activities			0	0
Change in intercompany, net			6,357	11,317
Net cash provided by (used in) financing activities			6,357	11,317
Effect of foreign exchange rates on cash and cash equivalents			0	0
Increase (decrease) in cash and cash equivalents			0	0
Cash and cash equivalents, beginning of period			0	0
Cash and cash equivalents, end of period	0	0	0	0
Aramark (Parent) | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities			0	0
Cash flows from investing activities:
Purchases of property and equipment and other			0	0
Disposals of property and equipment			0	0
Proceeds from divestiture				0
Acquisitions of businesses, net of cash acquired			0	0
Proceeds from governmental agencies related to property and equipment			0	0
Other investing activities			0	0
Net cash (used in) provided by investing activities			0	0
Cash flows from financing activities:
Proceeds from long-term borrowings			0	0
Payments of long-term borrowings			0	0
Net change in funding under the Receivables Facility			0	0
Payments of dividends			0	0
Proceeds from issuance of common stock			0	0
Repurchase of common stock			0	0
Other financing activities			0	0
Change in intercompany, net			0	0
Net cash provided by (used in) financing activities			0	0
Effect of foreign exchange rates on cash and cash equivalents			0	0
Increase (decrease) in cash and cash equivalents			0	0
Cash and cash equivalents, beginning of period			5	5
Cash and cash equivalents, end of period	5	5	5	5
Issuers | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities			(122,174)	(84,943)
Cash flows from investing activities:
Purchases of property and equipment and other			(23,291)	(6,680)
Disposals of property and equipment			506	5,081
Proceeds from divestiture				0
Acquisitions of businesses, net of cash acquired			0	0
Proceeds from governmental agencies related to property and equipment			0	0
Other investing activities			(413)	178
Net cash (used in) provided by investing activities			(23,198)	(1,421)
Cash flows from financing activities:
Proceeds from long-term borrowings			1,743,875	0
Payments of long-term borrowings			(902,485)	(279,557)
Net change in funding under the Receivables Facility			0	0
Payments of dividends			(55,257)	(54,220)
Proceeds from issuance of common stock			85,048	10,372
Repurchase of common stock			(6,540)	(50,000)
Other financing activities			(64,197)	(27,533)
Change in intercompany, net			237,351	468,094
Net cash provided by (used in) financing activities			1,037,795	67,156
Effect of foreign exchange rates on cash and cash equivalents			0	0
Increase (decrease) in cash and cash equivalents			892,423	(19,208)
Cash and cash equivalents, beginning of period			33,510	50,716
Cash and cash equivalents, end of period	925,933	31,508	925,933	31,508
Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities			112,309	133,213
Cash flows from investing activities:
Purchases of property and equipment and other			(158,754)	(183,367)
Disposals of property and equipment			4,257	903
Proceeds from divestiture				293,711
Acquisitions of businesses, net of cash acquired			(10,407)	(9,443)
Proceeds from governmental agencies related to property and equipment			23,550	16,200
Other investing activities			1,019	3,098
Net cash (used in) provided by investing activities			(140,335)	121,102
Cash flows from financing activities:
Proceeds from long-term borrowings			0	0
Payments of long-term borrowings			(15,567)	(16,800)
Net change in funding under the Receivables Facility			0	0
Payments of dividends			0	0
Proceeds from issuance of common stock			0	0
Repurchase of common stock			0	0
Other financing activities			(1,461)	(1,474)
Change in intercompany, net			18,957	(242,131)
Net cash provided by (used in) financing activities			1,929	(260,405)
Effect of foreign exchange rates on cash and cash equivalents			0	0
Increase (decrease) in cash and cash equivalents			(26,097)	(6,090)
Cash and cash equivalents, beginning of period			40,544	29,844
Cash and cash equivalents, end of period	14,447	23,754	14,447	23,754
Non Guarantors | Reportable Legal Entities
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities			(75,404)	52,030
Cash flows from investing activities:
Purchases of property and equipment and other			(31,524)	(40,355)
Disposals of property and equipment			3,475	1,572
Proceeds from divestiture				0
Acquisitions of businesses, net of cash acquired			(4,515)	(21,672)
Proceeds from governmental agencies related to property and equipment			0	0
Other investing activities			(491)	(1,031)
Net cash (used in) provided by investing activities			(33,055)	(61,486)
Cash flows from financing activities:
Proceeds from long-term borrowings			79,080	100,071
Payments of long-term borrowings			(17,206)	(49,101)
Net change in funding under the Receivables Facility			400,000	205,000
Payments of dividends			0	0
Proceeds from issuance of common stock			0	0
Repurchase of common stock			0	0
Other financing activities			0	(113)
Change in intercompany, net			(262,665)	(237,280)
Net cash provided by (used in) financing activities			199,209	18,577
Effect of foreign exchange rates on cash and cash equivalents			(755)	(3,461)
Increase (decrease) in cash and cash equivalents			89,995	5,660
Cash and cash equivalents, beginning of period			172,584	134,460
Cash and cash equivalents, end of period	$ 262,579	$ 140,120	$ 262,579	$ 140,120

Uncategorized Items - cik0-2020

Label	Element	Value
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 58,395,000
Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 58,395,000