Jacobs Engineering (J) 10-Q 8 May 18 2018 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Mar. 30, 2018	Apr. 27, 2018
Document And Entity Information [Abstract]
Entity Registrant Name	JACOBS ENGINEERING GROUP INC /DE/
Trading Symbol	jec
Entity Central Index Key	52,988
Current Fiscal Year End Date	--09-28
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Common Stock, Shares Outstanding (in shares)		141,791,890

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 30, 2018	Sep. 29, 2017
Current Assets:
Cash and cash equivalents	$ 835,415	$ 774,151
Receivables	3,421,230	2,102,543
Prepaid expenses and other	200,626	119,486
Total current assets	4,457,271	2,996,180
Property, Equipment and Improvements, net	504,412	349,911
Other Noncurrent Assets:
Goodwill	5,916,827	3,009,826
Intangibles, net	745,947	332,920
Miscellaneous	977,409	692,022
Total other noncurrent assets	7,640,183	4,034,768
Assets	12,601,866	7,380,859
Current Liabilities:
Notes payable	5,559	3,071
Accounts payable	964,280	683,605
Accrued liabilities	1,431,032	939,687
Billings in excess of costs	582,362	299,864
Total current liabilities	2,983,233	1,926,227
Long-term Debt	2,511,800	235,000
Other Deferred Liabilities	1,081,357	732,281
Commitments and Contingencies
Capital stock:
Preferred stock, $1 par value, authorized - 1,000,000 shares; issued and outstanding - none	0	0
Common stock, $1 par value, authorized - 240,000,000 shares; issued and outstanding—141,714,841 shares and 120,385,544 shares as of March 30, 2018 and September 29, 2017, respectively	141,715	120,386
Additional paid-in capital	2,656,265	1,239,782
Retained earnings	3,755,651	3,721,698
Accumulated other comprehensive loss	(617,064)	(653,514)
Total Jacobs stockholders’ equity	5,936,567	4,428,352
Noncontrolling interests	88,909	58,999
Total Group stockholders’ equity	6,025,476	4,487,351
Total liabilities and stockholders' equity	$ 12,601,866	$ 7,380,859

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 30, 2018	Sep. 29, 2017
Statement of Financial Position [Abstract]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, authorized (in shares)	1,000,000	1,000,000
Preferred stock, issued (in shares)	0	0
Preferred stock, outstanding (in shares)	0	0
Common stock, par value (in dollars per share)	$ 1	$ 1
Common stock, authorized (in shares)	240,000,000	240,000,000
Common stock, issued (in shares)	141,714,841	120,385,544
Common stock, outstanding (in shares)	141,714,841	120,385,544

Consolidated Statements of Earn

Consolidated Statements of Earnings - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Income Statement [Abstract]
Revenues	$ 3,935,028	$ 2,302,567	$ 6,685,338	$ 4,854,171
Direct cost of contracts	(3,161,663)	(1,883,283)	(5,424,794)	(4,015,575)
Gross profit	773,365	419,284	1,260,544	838,596
Selling, general and administrative expenses	(627,079)	(351,111)	(1,066,615)	(681,795)
Operating Profit	146,286	68,173	193,929	156,801
Other Income (Expense):
Interest income	1,785	2,088	5,619	3,574
Interest expense	(19,228)	(3,755)	(26,319)	(7,273)
Miscellaneous income (expense), net	(6,676)	(6,015)	(9,146)	(6,731)
Total other (expense) income, net	(24,119)	(7,682)	(29,846)	(10,430)
Earnings Before Taxes	122,167	60,491	164,083	146,371
Income Tax Expense	(70,235)	(16,326)	(109,590)	(41,053)
Net Earnings of the Group	51,932	44,165	54,493	105,318
Net (Earnings) Loss Attributable to Noncontrolling Interests	(3,345)	5,853	(3,743)	5,236
Net Earnings Attributable to Jacobs	$ 48,587	$ 50,018	$ 50,750	$ 110,554
Net Earnings Per Share:
Basic (in dollars per share)	$ 0.34	$ 0.41	$ 0.38	$ 0.91
Diluted (in dollars per share)	$ 0.34	$ 0.41	$ 0.38	$ 0.91

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Statement of Comprehensive Income [Abstract]
Net Earnings of the Group	$ 51,932	$ 44,165	$ 54,493	$ 105,318
Other Comprehensive Income (Loss):
Foreign currency translation adjustment	9,714	41,441	27,694	(246,083)
Gain (loss) on cash flow hedges	179	5,690	1,061	4,748
Change in pension liabilities	2,594	(2,458)	8,866	22,295
Other comprehensive income (loss) before taxes	12,487	44,673	37,621	(219,040)
Income Tax Expense:
Cash flow hedges	(149)	(1,024)	(149)	(1,106)
Change in pension liabilities	(418)	253	(1,022)	(4,269)
Income Tax Expense:	(567)	(771)	(1,171)	(5,375)
Net other comprehensive income (loss)	11,920	43,902	36,450	(224,415)
Net Comprehensive Income (Loss) of the Group	63,852	88,067	90,943	(119,097)
Net (Earnings) Loss Attributable to Noncontrolling Interests	(3,345)	5,853	(3,743)	5,236
Net Comprehensive Income (Loss) Attributable to Jacobs	$ 60,507	$ 93,920	$ 87,200	$ (113,861)

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Cash Flows from Operating Activities:
Net earnings attributable to the Group	$ 54,493	$ 105,318
Depreciation and amortization:
Property, equipment and improvements	59,139	34,479
Intangible assets	36,048	23,213
(Gain) Loss on sales of business	(444)	822
Stock based compensation	47,326	21,158
Tax deficiency from stock based compensation	0	(1,433)
Equity in earnings of operating ventures, net	787	(4,056)
(Gain) Losses on disposals of assets, net	3,917	1,751
Loss (gain) on pension plan changes	3,819	(9,955)
Deferred income taxes	6,799	(11,720)
Changes in assets and liabilities, excluding the effects of businesses acquired:
Receivables	(171,912)	59,653
Prepaid expenses and other current assets	(2,361)	3,522
Accounts payable	17,972	(47,422)
Accrued liabilities	(79,697)	(33,570)
Billings in excess of costs	33,599	82,534
Income taxes payable	59,072	(11,882)
Other deferred liabilities	(17,420)	(12,209)
Other, net	3,067	846
Net cash (used for) provided by operating activities	54,204	201,049
Cash Flows Used for Investing Activities:
Additions to property and equipment	(44,845)	(45,761)
Disposals of property and equipment	428	50
Contributions to equity investees	(7,696)	0
Acquisitions of businesses, net of cash acquired	(1,484,817)	(24,782)
Proceeds (payments) related to sales of businesses	3,403	(2,036)
Net cash used for investing activities	(1,533,527)	(72,529)
Cash Flows Provided by Financing Activities:
Proceeds from long-term borrowings	3,058,088	644,255
Repayments of long-term borrowings	(1,495,887)	(687,068)
Proceeds from short-term borrowings	699	669
Repayments of short-term borrowings	(699)	0
Proceeds from issuances of common stock	26,636	46,915
Common stock repurchases	(2,982)	(81,178)
Excess tax benefits from stock based compensation	0	1,433
Taxes paid on vested restricted stock	(17,109)	0
Cash dividends, including to noncontrolling interests	(44,233)	(18,104)
Net cash provided by (used for) financing activities	1,524,513	(93,078)
Effect of Exchange Rate Changes	16,074	(16,562)
Net Increase in Cash and Cash Equivalents	61,264	18,880
Cash and Cash Equivalents at the Beginning of the Period	774,151	655,716
Cash and Cash Equivalents at the End of the Period	$ 835,415	$ 674,596

Basis of Presentation

Basis of Presentation	6 Months Ended
	Mar. 30, 2018
Basis Of Presentation [Abstract]
Basis of Presentation	Basis of Presentation Unless the context otherwise requires: • References herein to “Jacobs” are to Jacobs Engineering Group Inc. and its predecessors; • References herein to the “Company”, “we”, “us” or “our” are to Jacobs Engineering Group Inc. and its consolidated subsidiaries; and • References herein to the “Group” are to the combined economic interests and activities of the Company and the persons and entities holding noncontrolling interests in our consolidated subsidiaries. The accompanying consolidated financial statements and financial information included herein have been prepared pursuant to the interim period reporting requirements of Form 10-Q. Consequently, certain information and note disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States (“U.S. GAAP”) have been condensed or omitted. Readers of this Quarterly Report on Form 10-Q should also read our consolidated financial statements and the notes thereto included in our Annual Report on Form 10-K for the fiscal year ended September 29, 2017 (“2017 Form 10-K”). In the opinion of management, the accompanying unaudited consolidated financial statements contain all adjustments (consisting of normal recurring adjustments) necessary for a fair presentation of our consolidated financial statements at March 30, 2018 , and for the three and six month periods ended March 30, 2018 . Our interim results of operations are not necessarily indicative of the results to be expected for the full fiscal year. Please refer to Note 17 Definitions of Notes to Consolidated Financial Statements included in our 2017 Form 10-K for the definitions of certain terms used herein.

Use of Estimates and Assumption

Use of Estimates and Assumptions	6 Months Ended
	Mar. 30, 2018
Use Of Estimates And Assumptions [Abstract]
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires us to employ estimates and make assumptions that affect the reported amounts of certain assets and liabilities, the revenues and expenses reported for the periods covered by the accompanying consolidated financial statements, and certain amounts disclosed in these Notes to the Consolidated Financial Statements. Although such estimates and assumptions are based on management’s most recent assessment of the underlying facts and circumstances utilizing the most current information available and past experience, actual results could differ significantly from those estimates and assumptions. Our estimates, judgments, and assumptions are evaluated periodically and adjusted accordingly. Please refer to Note 2 Significant Accounting Policies of Notes to Consolidated Financial Statements included in our 2017 Form 10-K for a discussion of the significant estimates and assumptions affecting our consolidated financial statements.

Fair Value and Fair Value Measu

Fair Value and Fair Value Measurements	6 Months Ended
	Mar. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value and Fair Value Measurements	Fair Value and Fair Value Measurements Certain amounts included in the accompanying consolidated financial statements are presented at “fair value.” Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants as of the date fair value is determined (the “measurement date”). When determining fair value, we consider the principal or most advantageous market in which we would transact, and we consider only those assumptions we believe a typical market participant would consider when pricing an asset or liability. In measuring fair value, we use the following inputs in the order of priority indicated: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Observable inputs other than quoted prices in active markets included in Level 1, such as (i) quoted prices for similar assets or liabilities; (ii) quoted prices in markets that have insufficient volume or infrequent transactions (e.g., less active markets); and (iii) model-driven valuations in which all significant inputs are observable or can be derived principally from, or corroborated with, observable market data for substantially the full term of the asset or liability. Level 3 - Unobservable inputs to the valuation methodology that are significant to the fair value measurement. Please refer to Note 2 Significant Accounting Policies of Notes to Consolidated Financial Statements included in our 2017 Form 10-K for a more complete discussion of the various items within the consolidated financial statements measured at fair value and the methods used to determine fair value. The net carrying amounts of cash and cash equivalents, trade receivables and payables, and notes payable approximate fair value due to the short-term nature of these instruments. Similarly, we believe the carrying value of long-term debt also approximates fair value based on the interest rates and scheduled maturities applicable to the outstanding borrowings.

New Accounting Pronouncements

New Accounting Pronouncements	6 Months Ended
	Mar. 30, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements From time to time, the Financial Accounting Standards Board (“FASB”) issues accounting standards updates (each being an “ASU”) to its Accounting Standards Codification (“ASC”), which constitutes the primary source of U.S. GAAP. The Company regularly monitors ASUs as they are issued and considers their applicability to its business. All ASUs applicable to the Company are adopted by their effective dates and in the manner prescribed by the FASB. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09 Revenue from Contracts with Customers. The new guidance provided by ASU 2014-09 is intended to remove inconsistencies and perceived weaknesses in the existing revenue requirements, provide a more robust framework for addressing revenue issues, improve comparability, provide more useful information and simplify the preparation of financial statements. The effective date for ASU 2014-09 is for annual reporting periods beginning after December 15, 2017 and interim periods therein. The Company’s adoption activities are being performed over three phases: (i) assessment, (ii) design, and (iii) implementation. Our assessment and design phases are substantially complete. We have established a cross-functional team to implement ASU 2014-09. Additionally, we have identified selected changes to our systems, processes and internal controls and are in the process of designing updates for each to meet the standard’s revised reporting and disclosure requirements. The Company continues to evaluate the impact of ASU 2014-09 to the CH2M business and we are largely complete with the assessment phase. We expect to update CH2M’s accounting policies, processes and controls to align with the policies, processes and controls being implemented across the Company. We are in the process of implementing the changes discovered during the assessment and design phases. The following are the potential significant differences identified to date: Performance Obligations Under current U.S. GAAP, the Company typically segments contracts among service types, such as engineering and construction services, for purposes of revenue recognition. Under ASU 2014-09, the Company has determined, in most instances, it is likely that engineering and construction services will be required to be combined into a single performance obligation. In these instances, this will likely change the timing and pattern of revenue recognition. Contract Modifications In many instances, the Company enters into contracts for construction services subsequent to entering into engineering services contracts (“Phased Projects”). Under ASU 2014-09, the construction services contract may be deemed to modify the engineering contract, or may be required to be combined with the engineering contract. This modification or combination of contracts may result in a cumulative catchup adjustment, which will have an immediate impact on the Company’s results of operations in the period the contract combination or modification occurs. In addition, it will change the timing and pattern of revenue recognition after the period the contracts have been combined or modified. The Company analyzed its current Phased Projects and concluded that a significant number of these arrangements would be combined under ASU 2014-09. The Company currently intends to adopt the new standard using the Modified Retrospective application. This standard could have a significant impact on the Company’s Consolidated Financial Statements and an administrative impact on its operations and will depend on the magnitude of the items discussed above. The Company will continue to evaluate the impact through the implementation phase. Lease Accounting In February 2016, the FASB issued ASU 2016-02 Leases . ASU 2016-02 requires lessees to recognize assets and liabilities for most leases. ASU 2016-02 is effective for public entity financial statements for annual periods beginning after December 15, 2018, and interim periods within those annual periods. Early adoption is permitted, including adoption in an interim period. The new guidance currently requires a modified retrospective transition approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. In January 2018, the FASB released an exposure draft that, if issued in its current form, would provide us with the option to adopt the provisions of the new guidance prospectively, without adjusting the comparative periods presented. The Company is evaluating the impact of the new guidance on its consolidated financial statements. This standard could have a significant administrative impact on its operations, and the Company will further assess the impact through its implementation program. Other Pronouncements In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. ASU 2017-12 provides financial reporting improvements related to hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements. Additionally, ASU No. 2017-12 makes certain targeted improvements to simplify the application of the hedge accounting guidance. The revised guidance becomes effective for fiscal years beginning after December 15, 2018 with early adoption permitted. The Company is evaluating the impact of the new guidance on its consolidated financial statements. It is not expected that the updated guidance will have a significant impact on the Company’s consolidated financial statements. ASU 2017-04, Simplifying the Test for Goodwill Impairment, is effective for fiscal years beginning after December 15, 2019 with early adoption permitted. ASU 2017-04 removes the second step of the goodwill impairment test, which requires a hypothetical purchase price allocation. An entity will now recognize a goodwill impairment charge for the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the amount of goodwill allocated to the reporting unit. Management does not expect the adoption of ASU 2017-04 to have any impact on the Company's financial position, results of operations or cash flows. In February 2018, the FASB issued ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income , which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. ASU 2018-02 is effective for interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. Management is currently evaluating the impact that the adoption of ASU 2018-02 will have on the Company's financial position, results of operations and cash flows.

Business Combinations

Business Combinations	6 Months Ended
	Mar. 30, 2018
Business Combinations [Abstract]
Business Combinations	Business Combinations On December 15, 2017, the Company completed the acquisition of CH2M HILL Companies, Ltd. (CH2M), an international provider of engineering, construction, and technical services, by acquiring 100% of the outstanding shares of CH2M common stock and preferred stock. The purpose of the acquisition was to further diversify the Company’s presence in the water, nuclear and environmental remediation sectors and to further the Company’s profitable growth strategy. The Company paid total consideration of approximately $1.8 billion in cash (excluding $315.2 million of cash acquired) and issued approximately $1.4 billion of Jacobs’ common stock, or 20.7 million shares, to the former stockholders and certain equity award holders of CH2M. In connection with the acquisition, the Company also assumed CH2M’s revolving credit facility and second lien notes, including a $20.0 million prepayment penalty, which totaled approximately $700 million of long-term debt. Immediately following the effective time of the acquisition, the Company repaid CH2M’s revolving credit facility and second lien notes including the related prepayment penalty. The following summarizes the estimated fair values of CH2M assets acquired and liabilities assumed as of the acquisition date (in millions): Assets Cash and cash equivalents $ 315.2 Receivables 1,184.1 Prepaid expenses and other 72.7 Property, equipment and improvements, net 175.1 Goodwill 2,874.9 Identifiable intangible assets: Customer relationships, contracts and backlog 450.0 Lease intangible assets 4.4 Total identifiable intangible assets 454.4 Miscellaneous 354.2 Total Assets $ 5,430.6 Liabilities Notes payable $ 2.2 Accounts payable 309.6 Accrued liabilities 696.6 Billings in excess of costs 265.8 Identifiable intangible liabilities: Lease intangible liabilities 9.6 Long-term debt 702.3 Other deferred liabilities 381.6 Total Liabilities 2,367.7 Noncontrolling interests (38.2 ) Net assets acquired $ 3,024.7 The purchase price allocation is based upon preliminary information and is subject to change when additional information is obtained. Goodwill recognized largely results from a substantial assembled workforce, which does not qualify for separate recognition, as well as expected future synergies from combining operations. None of the goodwill recognized is expected to be deductible for tax purposes. The Company has not completed its final assessment of the fair values of purchased receivables, intangible assets and liabilities, property, equipment and improvements, tax balances, contingent liabilities, long-term leases or acquired contracts. The final purchase price allocation will result in adjustments to certain assets and liabilities, including the residual amount allocated to goodwill. See Note 18, Commitments and Contingencies , relating to CH2M contingencies. During the three months ended March 30, 2018 , the Company updated certain provisional amounts reflected in the preliminary purchase price allocation, as summarized in the estimated fair values of CH2M assets acquired and liabilities assumed above. Specifically, the carrying amount of the intangible assets discussed above were decreased by $148.5 million and the carrying amount of property, equipment and improvements decreased by $50.5 million . These measurement period adjustments are recognized in the reporting period in which the adjustments are determined and calculated as if the accounting had been completed at the acquisition date. As a result, the Company recognized measurement period adjustments decreasing expense by $1.5 million during the three months ended March 30, 2018. Customer relationships, contracts and backlog represent the fair value of existing contracts, the underlying customer relationships and backlog of consolidated subsidiaries and have lives ranging from 10 to 12 years (weighted average life of approximately 11 years ). Other intangible assets and liabilities primarily consist of the fair value of office leases and have a weighted average life of approximately 10 years . Estimated fair value measurements relating to the CH2M acquisition are made using Level 3 inputs including discounted cash flow techniques. Fair value is estimated using inputs primarily from the income approach, which include the use of both the multiple period excess earnings method and the relief from royalties method. The significant assumptions used in estimating fair value include (i) the estimated life the asset will contribute to cash flows, such as attrition rate of customers or remaining contractual terms, (ii) profitability and (iii) the estimated discount rate that reflect the level of risk associated with receiving future cash flows. The estimated fair value of land has been determined using the market approach, which arrives at an indication of value by comparing the site being valued to sites that have been recently acquired in arm’s-length transactions. Personal property assets with an active and identifiable secondary market are valued using the market approach. Buildings and land improvements are valued using the cost approach using a direct cost model built on estimates of replacement cost. Other personal property assets such as furniture, fixtures and equipment are valued using the cost approach which is based on replacement or reproduction costs of the asset less depreciation. Other deferred liabilities were comprised primarily of pensions and other long-term employee related liabilities totaling approximately $291.0 million . From the acquisition date of December 15, 2017 through the end of the second fiscal quarter of 2018, CH2M contributed approximately $1.3 billion in revenue and $6.5 million in pretax loss included in the accompanying consolidated statement of earnings. Included in these results were approximately $78.0 million in pre-tax restructuring and transaction costs. Transaction costs associated with the CH2M acquisition in the accompanying consolidated statements of earnings for the three and six months ended March 30, 2018 are comprised of the following (in millions): Three Months Ended March 30, 2018 Six Months Ended March 30, 2018 Personnel costs $ 4.7 $ 45.9 Professional services and other expenses 0.2 26.9 Total $ 4.9 $ 72.8 Personnel costs above include change of control payments and related severance costs. The following presents summarized unaudited pro forma operating results assuming that the Company had acquired CH2M at October 1, 2016. These pro forma operating results are presented for illustrative purposes only and are not indicative of the operating results that would have been achieved had the related events occurred (in millions): Six Months Ended March 30, March 31, Revenues $ 7,713.1 $ 7,043.4 Net earnings 77.7 10.6 Net earnings (loss) attributable to Jacobs 71.8 (2.8 ) Net earnings (loss) attributable to Jacobs per share: Basic earnings (loss) per share $ 0.50 $ (0.02 ) Diluted earnings (loss) per share $ 0.50 $ (0.02 ) Included in the unaudited pro forma operating results are charges relating to transaction expenses, severance expense and other items that are removed from the six months ended March 30, 2018 and are reflected in the six months ended March 31, 2017 due to the assumed timing of the transaction. Also, income tax expense (benefit) for the six month pro forma periods ended March 30, 2018 and March 31, 2017 was $137.7 million and ($61.9) million , respectively.

Goodwill and Intangibles

Goodwill and Intangibles	6 Months Ended
	Mar. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangibles	Goodwill and Intangibles As a result of the segment realignment this quarter (See Note 7, Segment Information ), the historical carrying value of goodwill has been allocated to the three remaining reportable segments to present balances on a comparable basis. The carrying value of goodwill appearing in the accompanying Consolidated Balance Sheets at March 30, 2018 and September 29, 2017 was as follows (in millions): Aerospace, Technology, Environmental and Nuclear Buildings, Infrastructure and Advanced Energy, Total Balance September 29, 2017 $ 1,038.2 $ 1,048.8 $ 922.8 $ 3,009.8 Acquired 945.2 1,417.9 335.7 2,698.8 Post-Acquisition Adjustments 106.7 40.2 32.1 179.0 Foreign Exchange Impact 10.0 10.2 9.0 29.2 Balance March 30, 2018 $ 2,100.1 $ 2,517.1 $ 1,299.6 $ 5,916.8 During the preparation of our Quarterly Report on Form 10-Q for the first fiscal quarter of 2017, the Company determined that its prior financial statements contained immaterial misstatements related to incorrect translation of the Company’s non-U.S. goodwill balances from local currency to the U.S. Dollar reporting currency. It was determined that the Company had incorrectly used historical translation rates for the U.S. Dollar in place at the time of the Company’s recording of its foreign goodwill balances rather than using current translation rates at each balance sheet date in accordance with U.S. GAAP. The error dated back to the time of our initial reporting of non-US goodwill balances in the late 1990s and affected our historical quarterly and annual reporting periods through the first fiscal quarter of 2017. Goodwill and accumulated other comprehensive income in the Company’s September 30, 2016 consolidated balance sheet (which have not been adjusted) were each overstated by $209.9 million and was corrected in the first fiscal quarter of 2017 foreign currency translation adjustment. Consequently, the correction was a direct component of the overall translation adjustment amount of $287.5 million that was reported for the three months ended December 30, 2016. These adjustments had no impact on the Company’s Consolidated Statements of Earnings or Cash Flows. The following table provides certain information related to the Company’s acquired intangibles in the accompanying Consolidated Balance Sheets at March 30, 2018 and September 29, 2017 (in thousands): Customer Relationships, Contracts, and Backlog Developed Technology Trade Names Patents Lease Other Total Balances September 29, 2017 $ 301,468 $ 14,462 $ 6,699 $ 10,180 $ — $ 111 $ 332,920 Acquisitions 557,000 237 40,000 — 5,951 — 603,188 Post-Acquisition Adjustments (106,800 ) (1,921 ) (41,700 ) — (1,536 ) — (151,957 ) Amortization (33,310 ) (767 ) (1,530 ) (208 ) (208 ) (25 ) (36,048 ) Foreign currency translation (1,805 ) — (7 ) (344 ) — — (2,156 ) Balances March 30, 2018 $ 716,553 $ 12,011 $ 3,462 $ 9,628 $ 4,207 $ 86 $ 745,947 In addition, we acquired $9.6 million in lease intangible liabilities in connection with the CH2M acquisition, of which $9.3 million remain unamortized at March 30, 2018 . The following table presents estimated amortization expense of intangible assets for the remainder of fiscal 2018 and for the succeeding years. The amounts below include preliminary amortization estimates for the CH2M opening balance sheet fair values that are still preliminary and are subject to change. Fiscal Year (in millions) 2018 (six months remaining) $ 44.6 2019 86.7 2020 84.6 2021 81.0 2022 79.8 Thereafter 359.9 Total $ 736.6

Segment Information

Segment Information	6 Months Ended
	Mar. 30, 2018
Segment Reporting [Abstract]
Segment Information	Segment Information During the second quarter of fiscal 2018, we reorganized our operating and reporting structure around three lines of business (“LOBs”), which also serve as the Company’s operating segments. This reorganization occurred in conjunction with the integration of CH2M into the Company's legacy businesses, and is intended to better serve our global clients, leverage our workforce, help streamline operations, and provide enhanced growth opportunities. The three global LOBs are as follows: Aerospace, Technology, Environmental and Nuclear ("ATEN"); Buildings, Infrastructure and Advanced Facilities ("BIAF"); and Energy, Chemicals and Resources ("ECR"). Previously, the Company operated its business around four operating segments: Petroleum & Chemicals, Buildings & Infrastructure, Aerospace & Technology, and Industrial. Beginning in the second quarter of fiscal 2018, management no longer views or manages our Industrial line of business as a separate, distinct operating segment. Therefore, the elements of our former Industrial business are now presented within each of the three current operating segments as appropriate. The Company’s LOB leadership and internal reporting structures report to the Chief Executive Officer, who is also the Chief Operating Decision Maker (“CODM”), and enable the CODM to evaluate the performance of each of these segments and make appropriate resource allocations among each of the segments. For purposes of the Company’s goodwill impairment testing, it has been determined that the Company’s operating segments are also its reporting units based on management’s conclusion that the components comprising each of its operating segments share similar economic characteristics and meet the aggregation criteria for reporting units in accordance with ASC 350, Intangibles-Goodwill and Other . Under the new organization, each LOB has a president that reports directly to the CODM. The sales function is managed on an LOB basis, and accordingly, the associated cost is embedded in the new segments and reported to the respective LOB presidents. In addition, a portion of the costs of other support functions (e.g., finance, legal, human resources, and information technology) is allocated to each LOB using methodologies which, we believe, effectively attribute the cost of these support functions to the revenue generating activities of the Company on a rational basis. The cost of the Company’s cash incentive plan, the Management Incentive Plan (“MIP”) and the expense associated with the Jacobs Engineering Group Inc. 1999 Stock Incentive Plan (“1999 SIP”) have likewise been charged to the LOBs except for those amounts determined to relate to the business as a whole (which amounts remain in other corporate expenses). Financial information for each LOB is reviewed by the CODM to assess performance and make decisions regarding the allocation of resources. The Company generally does not track assets by LOB, nor does it provide such information to the CODM. The CODM evaluates the operating performance of our LOBs using segment operating profit, which is defined as margin less “corporate charges” (e.g., the allocated amounts described above). The Company incurs certain Selling, General and Administrative costs (“SG&A”) that relate to its business as a whole which are not allocated to the LOBs. On December 15, 2017, the Company completed the acquisition of CH2M. For purposes of the Company’s second quarter fiscal 2018 segment reporting, the operating financial information of CH2M has been categorized within the Company’s new LOB business structure, with its sales and operating profit results for the time period during which CH2M has been under the ownership of the Company being allocated to the Company’s ATEN, BIAF and ECR lines of business under a transitional business organization structure. The Company has not completed its final assessment of the CH2M purchase price allocation, including the fair value estimates of assets acquired and liabilities assumed. The following tables present total revenues and segment operating profit for each reportable segment (in thousands) and includes a reconciliation of segment operating profit to total U.S. GAAP operating profit by including certain corporate-level expenses and expenses relating to the Restructuring and other charges and CH2M transaction and integration costs (in thousands). Prior period information has been recast to reflect the current period presentation. For the Three Months Ended For the Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Revenues from External Customers: Aerospace, Technology, Environmental and Nuclear $ 1,105,673 $ 602,043 $ 1,851,594 $ 1,205,228 Buildings, Infrastructure and Advanced Facilities 1,758,412 897,829 2,790,177 1,836,723 Energy, Chemicals and Resources 1,070,943 802,695 2,043,567 1,812,220 Total $ 3,935,028 $ 2,302,567 $ 6,685,338 $ 4,854,171 For the Three Months Ended For the Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Segment Operating Profit: Aerospace, Technology, Environmental and Nuclear (1) $ 61,338 $ 44,341 $ 127,669 $ 94,397 Buildings, Infrastructure and Advanced Facilities (2) 138,017 63,342 201,986 118,690 Energy, Chemicals and Resources 56,328 41,053 102,790 74,314 Total Segment Operating Profit 255,683 148,736 432,445 287,401 Other Corporate Expenses (35,660 ) (8,338 ) (77,789 ) (26,634 ) Restructuring and Other Charges (68,885 ) (72,225 ) (88,234 ) (103,966 ) CH2M Transaction Costs (4,852 ) — (72,493 ) — Total U.S. GAAP Operating Profit 146,286 68,173 193,929 156,801 Total Other (Expense) Income, net (3) (24,119 ) (7,682 ) (29,846 ) (10,430 ) Earnings Before Taxes $ 122,167 $ 60,491 $ 164,083 $ 146,371 (1) Includes $17.3 million in charges during the three and six month periods ended March 30, 2018 associated with a legal matter. (2) Excludes $22.6 million in restructuring and other charges for the three and six months ended March 31, 2017. See Note 10, Restructuring and Other Charges . (3) Includes amortization of deferred financing fees related to the CH2M acquisition of $466.0 thousand and $722.0 thousand for the three and six months ended March 30, 2018 , respectively. Included in “other corporate expenses” in the above table are costs and expenses which relate to general corporate activities as well as corporate-managed benefit and insurance programs. Such costs and expenses include: (i) those elements of SG&A expenses relating to the business as a whole; (ii) those elements of the Management Incentive Plan and the 1999 SIP relating to corporate personnel whose other compensation costs are not allocated to the LOBs; (iii) the amortization of intangible assets acquired as part of purchased business combinations; (iv) the quarterly variances between the Company’s actual costs of certain of its self-insured integrated risk and employee benefit programs and amounts charged to the LOBs; and (v) certain adjustments relating to costs associated with the Company’s international defined benefit pension plans. In addition, “other corporate expenses” includes adjustments to contract margins (both positive and negative) associated with projects where it has been determined, in the opinion of management, that such adjustments are not indicative of the performance of the related LOB and therefore should not be attributed to the LOB. We provide a broad range of technical, professional, and construction services including engineering, design, and architectural services; construction and construction management services; operations and maintenance services; and process, scientific, and systems consulting services. We provide our services through offices and subsidiaries located primarily in North America, South America, Europe, the Middle East, India, Australia, Africa, and Asia. We provide our services under cost-reimbursable and fixed-price contracts. The following tables present total services revenues for each reportable segment for the three and six months ended March 30, 2018 and March 31, 2017 (in thousands). For the Three Months Ended For the Six Months Ended March 30, 2018 March 30, 2018 Aerospace, Technology, Environmental and Nuclear Buildings, Infrastructure and Advanced Facilities Energy, Chemicals Total Aerospace, Technology, Buildings, Infrastructure and Advanced Facilities Energy, Chemicals Total Technical Professional Services Revenues Project Services $ 313,937 $ 1,356,998 $ 257,615 $ 1,928,550 $ 573,332 $ 2,151,562 $ 562,676 $ 3,287,570 Process, Scientific, and Systems Consulting 507,229 2,975 6,069 516,273 751,358 4,471 11,517 767,346 Total Technical Professional Services Revenues 821,166 1,359,973 263,684 2,444,823 1,324,690 2,156,033 574,193 4,054,916 Field Services Revenues Construction 79,473 397,487 507,937 984,897 223,113 632,609 1,002,744 1,858,466 Operations and Maintenance ("O&M") 205,034 952 299,322 505,308 303,791 1,535 466,630 771,956 Total Field Services Revenues 284,507 398,439 807,259 1,490,205 526,904 634,144 1,469,374 2,630,422 $ 1,105,673 $ 1,758,412 $ 1,070,943 $ 3,935,028 $ 1,851,594 $ 2,790,177 $ 2,043,567 $ 6,685,338 For the Three Months Ended For the Six Months Ended March 31, 2017 March 31, 2017 Aerospace, Technology, Environmental and Nuclear Buildings, Infrastructure and Advanced Facilities Energy, Chemicals Total Aerospace, Technology, Buildings, Infrastructure and Advanced Facilities Energy, Chemicals Total Technical Professional Services Revenues Project Services $ 215,009 $ 636,698 $ 309,620 $ 1,161,327 $ 386,861 $ 1,287,949 $ 544,708 $ 2,219,518 Process, Scientific, and Systems Consulting 184,944 4,618 4,887 194,449 384,773 6,331 10,091 401,195 Total Technical Professional Services Revenues 399,953 641,316 314,507 1,355,776 771,634 1,294,280 554,799 2,620,713 Field Services Revenues Construction 65,648 254,216 402,605 722,469 172,210 535,397 961,809 1,669,416 Operations and Maintenance ("O&M") 136,442 2,297 85,583 224,322 261,384 7,046 295,612 564,042 Total Field Services Revenues 202,090 256,513 488,188 946,791 433,594 542,443 1,257,421 2,233,458 $ 602,043 $ 897,829 $ 802,695 $ 2,302,567 $ 1,205,228 $ 1,836,723 $ 1,812,220 $ 4,854,171

Receivables

Receivables	6 Months Ended
	Mar. 30, 2018
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Receivables	Receivables The following table presents the components of receivables appearing in the accompanying Consolidated Balance Sheets at March 30, 2018 and September 29, 2017 , as well as certain other related information (in thousands): March 30, 2018 September 29, 2017 Components of receivables: Amounts billed, net $ 1,587,362 $ 949,060 Unbilled receivables and other 1,808,890 1,118,144 Retentions receivable 24,978 35,339 Total receivables, net $ 3,421,230 $ 2,102,543 Other information about receivables: Amounts due from the United States federal $ 392,600 $ 226,236 Claims receivable $ 4,600 $ 4,600 Amounts billed, net consist of amounts invoiced to clients in accordance with the terms of our client contracts and are shown net of an allowance for doubtful accounts. We anticipate that substantially all of such billed amounts will be collected over the next twelve months. Unbilled receivables and other and Retentions receivable generally represent reimbursable costs, in some cases profit and amounts earned and reimbursable under contracts in progress, or in some cases completed, as of the respective balance sheet dates. Such amounts become billable according to the contract terms, which usually provide that such amounts become billable upon the passage of time, achievement of certain milestones, or completion of the project. We anticipate that substantially all of such unbilled amounts will be billed and collected over the next twelve months. Claims receivable are included in receivables in the accompanying Consolidated Balance Sheets and represent certain costs incurred on contracts to the extent it is probable that such claims will result in additional contract revenue and the amount of such additional revenue can be reliably estimated.

Property, Equipment and Improve

Property, Equipment and Improvements, Net	6 Months Ended
	Mar. 30, 2018
Property, Plant and Equipment [Abstract]
Property, Equipment and Improvements, Net	Property, Equipment and Improvements, Net Property, Equipment and Improvements, Net in the accompanying Consolidated Balance Sheets at March 30, 2018 and September 29, 2017 consist of the following (in thousands): March 30, 2018 September 29, 2017 Land $ 20,341 $ 17,197 Buildings 131,314 93,313 Equipment 749,109 627,609 Leasehold improvements 268,947 220,295 Construction in progress 19,428 21,300 1,189,139 979,714 Accumulated depreciation and amortization (684,727 ) (629,803 ) $ 504,412 $ 349,911

Restructuring and Other Charges

Restructuring and Other Charges	6 Months Ended
	Mar. 30, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Other Charges	Restructuring and Other Charges During the fourth fiscal quarter of 2017, the Company implemented certain restructuring activities (primarily severance and lease abandonment costs associated with co-locating Jacobs and CH2M offices) and integration activities (primarily professional fees for outside services and personnel related costs) associated with the Company’s acquisition of CH2M. Following the closing of the CH2M acquisition, these activities have continued into the first half of 2018 and include restructuring activities amounting to approximately $55.2 million and $60.7 million in pre-tax charges during the three and six month periods ended March 30, 2018, respectively. The integration activities for the same periods amounted to approximately $14.2 million and $28.0 million in pre-tax charges for the three and six months ended March 30, 2018 , respectively. These activities are expected to continue through fiscal 2019. These activities are not expected to involve the exit of any service types or client end-markets. During the second fiscal quarter of 2017, the Company entered into strategic business restructuring activities associated with realignment of its Europe, United Kingdom ("U.K.") and Middle East regional operations in our BIAF segment. Pre-tax net charges of $22.6 million were recorded associated mainly with net realizable value write-offs on contract accounts receivable of $16.5 million , with additional charges recorded for statutory redundancy and severance costs of $1.4 million and other liabilities of $4.7 million which are both expected to be paid or settled within the next 12 months. Additional charges of $1.2 million were recorded under this business realignment during third quarter fiscal 2017 associated mainly with contract accounts receivable charges. During the second fiscal quarter of 2015, the Company began implementing a series of initiatives intended to improve operational efficiency, reduce costs, and better position itself to drive growth of the business in the future. We refer to these initiatives, in the aggregate, as the “2015 Restructuring”. These activities evolved and developed over time as management identified and evaluated opportunities for changes in the Company’s operations (and related areas of potential cost savings), as economic conditions changed and as the realignment of the Company’s operations into its four global LOBs was implemented. Actions related to the 2015 Restructuring included involuntary terminations, the abandonment of certain leased offices, combining operational organizations, and the colocation of employees into other existing offices. These activities did not involve the exit of any service types or client end-markets. The 2015 Restructuring was completed in fiscal 2017, although related cash payments continue to be made under the related accruals recorded in connection with these activities. Collectively, the above mentioned restructuring activities are referred to as “Restructuring and other charges.” The following table summarizes the impacts of the Restructuring and other charges (or recoveries, which primarily relate to the reversals of lease abandonment accruals related to previously vacated facilities which are now planned to be utilized) on the Company’s reportable segment income by line of business in connection with the CH2M acquisition for the three and six months ended March 30, 2018 and the 2015 Restructuring and realignment of the Company's Europe, U.K. and Middle East regional operations for the three and six months ended March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Aerospace, Technology, Environmental and Nuclear $ 1,409 $ 1,274 $ 1,722 $ 1,646 Buildings, Infrastructure and Advanced Facilities 18,287 9,996 21,178 18,002 Energy, Chemicals and Resources (7,588 ) 20,634 (3,967 ) 36,442 Corporate 57,243 20,362 69,768 27,917 Total $ 69,351 $ 52,266 $ 88,701 $ 84,007 The activity in the Company’s accrual for the Restructuring and other charges for the six-month period ended March 30, 2018 is as follows (in thousands): Balance at Balance at September 29, 2017 $ 142,767 CH2M Acquisition Assumed Liabilities 31,576 CH2M Charges 88,701 Payments (77,093 ) Balance at Balance at March 30, 2018 $ 185,951 The following table summarizes the Restructuring and other charges by major type of costs in connection with the CH2M acquisition for the three and six month periods ended March 30, 2018 , and the 2015 Restructuring and realignment of the Company's Europe, U.K. and Middle East regional operations for the three and six months ended March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Lease Abandonments $ 37,073 $ 27,992 $ 40,436 $ 44,601 Involuntary Terminations 16,936 18,554 19,120 29,886 Outside Services 8,170 2,261 16,759 3,552 Other 7,172 3,459 12,386 5,968 Total $ 69,351 $ 52,266 $ 88,701 $ 84,007 Cumulative amounts incurred to date for Restructuring and other charges by each major type of cost as of March 30, 2018 are as follows (in thousands): Lease Abandonments $ 279,295 Involuntary Terminations 203,699 Outside Services 41,127 Other 21,317 Total $ 545,438

Long-term Debt

Long-term Debt	6 Months Ended
	Mar. 30, 2018
Debt Disclosure [Abstract]
Long-term Debt	Long-term Debt At March 30, 2018 and September 29, 2017 , long-term debt consisted of the following: March 30, 2018 September 29, 2017 Term Loan Facility $ 1,500,000 $ — Less: Deferred Financing Fees (3,455 ) — Revolving Credit Facility 1,009,365 235,000 Other 5,890 — Total Long-term debt, net $ 2,511,800 $ 235,000 On February 7, 2014, Jacobs and certain of its subsidiaries entered into a $1.6 billion long-term unsecured, revolving credit facility (the “Revolving Credit Facility”) with a syndicate of large U.S. and international banks and financial institutions. The Revolving Credit Facility provides an accordion feature that allows the Company and the lenders to increase the facility amount to $2.1 billion . The total amount outstanding under the Revolving Credit Facility in the form of direct borrowings at March 30, 2018 was $1.0 billion . The Company has issued $2.5 million in letters of credit under the Revolving Credit Facility, leaving $588.1 million of available borrowing capacity under the Revolving Credit Facility at March 30, 2018 . In addition, the Company had issued $446.7 million under separate, committed and uncommitted letter-of-credit facilities for total issued letters of credit of $449.2 million at March 30, 2018 . The Revolving Credit Facility expires in February 2020 and permits the Company to borrow under two separate tranches in U.S. dollars, certain specified foreign currencies, and any other currency that may be approved in accordance with the terms of the Revolving Credit Facility. Depending on the Company’s Consolidated Leverage Ratio (as defined in the credit agreement governing the Revolving Credit Facility), borrowings under the Revolving Credit Facility bear interest at either a eurocurrency rate plus a margin of between 1.0% and 1.5% or a base rate plus a margin of between 0% and 0.5% . The Revolving Credit Facility also provides for a financial letter of credit sub facility of $300.0 million , permits performance letters of credit, and provides for a $50.0 million sub facility for swing line loans. Letters of credit are subject to fees based on the Company’s Consolidated Leverage Ratio at the time any such letter of credit is issued. The Company pays a facility fee of between 0.100% and 0.250% per annum depending on the Company’s Consolidated Leverage Ratio. Amounts outstanding under the Revolving Credit Facility may be prepaid at the option of the Company without premium or penalty, subject to customary breakage fees in connection with the prepayment of euro currency loans. The Revolving Credit Facility contains affirmative, negative, and financial covenants customary for financings of this type including, among other things, limitations on certain other indebtedness, loans and investments, liens, mergers, asset sales and transactions with affiliates. In addition, the Revolving Credit Facility contains customary events of default. We were in compliance with our debt covenants at March 30, 2018 . On September 28, 2017, the Company entered into a Second Amendment to the Revolving Credit Facility, which provides for, among other things, an amendment to certain financial definitions used in the Revolving Credit Facility, including “Consolidated EBITDA”. These amendments were effective upon the consummation of the acquisition of CH2M in December 2017. On September 28, 2017, the Company entered into a $1.5 billion unsecured delayed-draw term loan facility (the “Term Loan Facility”) with a syndicate of financial institutions as lenders and letter of credit issuers and BNP Paribas as administrative agent, TD Bank, N.A. and U.S. Bank National Association as co-documentation agent, BNP Paribas Securities Corp., The Bank of Nova Scotia and Wells Fargo Securities, LLC as joint book runners, and as joint arrangers. We incurred loans under the Term Loan Facility on December 15, 2017 in connection with the closing of the CH2M acquisition in order to pay cash consideration for the acquisition, and to pay fees and expenses related to the acquisition and the Term Loan Facility. The Term Loan Facility matures in December 2020 and permits the Company to borrow in U.S. dollars at a base rate or a eurocurrency rate. Depending on the Company’s consolidated leverage ratio, borrowings under the Term Loan Facility bear interest at either a eurocurrency rate plus a margin of between 1.00% and 1.50% or a base rate plus a margin of between 0.00% and 0.50% . Amounts outstanding under the Term Loan Facility may be prepaid at the option of the Company without premium or penalty, subject to customary breakage fees in connection with the prepayment of eurocurrency loans. The Term Loan Facility contains affirmative, negative and financial covenants customary for financings of this type, including, among other things, limitations on certain other indebtedness, investments, liens, mergers, asset sales and transactions with affiliates. In addition, the Term Loan Facility contains customary events of default. We were in compliance with these covenants at March 30, 2018 . On March 12, 2018, Jacobs entered into a note purchase agreement (the "Note Purchase Agreement") pursuant to which the Company has agreed to issue and sell in a private placement transaction $500.0 million in the aggregate principal amount of the Company’s senior notes in three series: $190.0 million aggregate principal amount of 4.27% senior notes, Series A, due May 8, 2025, $180.0 million aggregate principal amount of 4.42% senior notes, Series B, due May 8, 2028 and $130.0 million aggregate principal amount of 4.52% senior notes, Series C, due May 8, 2030 (collectively, the “Senior Notes”). The Note Purchase Agreement provides that if the Company's consolidated leverage ratio exceeds a certain amount, the interest on the Senior Notes may increase by 75 basis points. The Senior Notes may be prepaid at any time subject to a make-whole premium. The sale of the Senior Notes is expected to close in May 2018. The Company intends to use the net proceeds from the offering of Senior Notes to repay certain existing indebtedness and for other general corporate purposes. The Note Purchase Agreement contains affirmative, negative and financial covenants customary for financings of this type, including, among other things, covenants to maintain a minimum consolidated net worth and maximum consolidated leverage ratio and limitations on certain other indebtedness, investments, liens, mergers, asset sales and transactions with affiliates. In addition, the Note Purchase Agreement contains customary events of default. In conjunction with the acquisition of CH2M, the Company assumed certain long-term financing that was incurred by CH2M prior to the acquisition. The total balance included in Long-term debt assumed as of March 30, 2018 was $5.9 million , which includes equipment financing of $ 3.4 million , bearing interest rates ranging from 0.22% to 3.29% due in monthly installments through September 2021, and a note payable of $ 2.5 million bearing interest at 6-month LIBOR plus 2.5% , due July 2019.

Revenue Accounting for Contract

Revenue Accounting for Contracts / Accounting for Joint Ventures	6 Months Ended
	Mar. 30, 2018
Revenue Accounting For Contracts Accounting For Joint Ventures [Abstract]
Revenue Accounting for Contracts / Accounting for Joint Ventures	Revenue Accounting for Contracts / Accounting for Joint Ventures We recognize revenue earned on our technical professional and field services projects under the percentage-of-completion method described in ASC 605-35, Construction-Type and Production-Type Contracts . In general, we recognize revenues at the time we provide services. Precontract costs are generally expensed as incurred, unless they are directly associated with an anticipated contract and recoverability from that contract is probable. Contracts are generally segmented between types of services, such as project services and construction, and accordingly, gross margin related to each activity is recognized as those separate services are rendered. For multiple contracts with a single customer we account for each contract separately. The percentage-of-completion method of accounting is applied by comparing contract costs incurred to date to the total estimated costs at completion. Contract losses are provided for in their entirety in the period they become known, without regard to the percentage-of-completion. Unapproved change orders are included in the contract price to the extent it is probable that such change orders will result in additional contract revenue and the amount of such additional revenue can be reliably estimated. Claims meeting these recognition criteria are included in revenues only to the extent of the related costs incurred. The percentage of revenues realized by the Company by type of contract during fiscal 2017 can be found in Note 1 Description of Business and Basis of Presentation of Notes to Consolidated Financial Statements included in our 2017 Form 10-K. Certain cost-reimbursable contracts include incentive-fee arrangements. These incentive fees can be based on a variety of factors but the most common are the achievement of target completion dates, target costs, and/or other performance criteria. Failure to meet these targets can result in unrealized incentive fees. We recognize incentive fees based on expected results using the percentage-of-completion method of accounting. As the contract progresses and more information becomes available, the estimate of the anticipated incentive fee that will be earned is revised as necessary. We bill incentive fees based on the terms and conditions of the individual contracts. In certain situations, we are allowed to bill a portion of the incentive fees over the performance period of the contract. In other situations, we are allowed to bill incentive fees only after the target criterion has been achieved. Incentive fees which have been recognized but not billed are included in receivables in the accompanying Consolidated Balance Sheets. Certain cost-reimbursable contracts with government customers as well as certain commercial clients provide that contract costs are subject to audit and adjustment. In this situation, revenues are recorded at the time services are performed based upon the amounts we expect to realize upon completion of the contracts. In those situations where an audit indicates that we may have billed a client for costs not allowable under the terms of the contract, we estimate the amount of such non-billable costs and adjust our revenues accordingly. When we are directly responsible for subcontractor labor or third-party materials and equipment, we reflect the costs of such items in both revenues and costs (and we refer to such costs as “pass-through” costs). On those projects where the client elects to pay for such items directly and we have no associated responsibility for such items, these amounts are not reflected in either revenues or costs. The following table sets forth pass-through costs included in revenues for each of the three and six month periods ended March 30, 2018 and March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Pass-through costs included in revenues $ 712,881 $ 560,566 $ 1,309,050 $ 1,233,545 As is common to the industry, we execute certain contracts jointly with third parties through various forms of joint ventures and consortiums. Although the joint ventures own and hold the contracts with the clients, the services required by the contracts are typically performed by us and our joint venture partners, or by other subcontractors under subcontracting agreements with the joint ventures. The assets of our joint ventures, therefore, consist almost entirely of cash and receivables (representing amounts due from clients), and the liabilities of our joint ventures consist almost entirely of amounts due to the joint venture partners (for services provided by the partners to the joint ventures under their individual subcontracts) and other subcontractors. In general, at any given time, the equity of our joint ventures represents the undistributed profits earned on contracts the joint ventures hold with clients. Very few of our joint ventures have employees. None of our joint ventures have third-party debt or credit facilities. Under U.S. GAAP, our share of profits and losses associated with the contracts held by the joint ventures is reflected in our Consolidated Financial Statements . Certain of our joint ventures meet the definition of a variable interest entity (“VIE”). In evaluating our VIEs for possible consolidation, we perform a qualitative analysis to determine whether or not we have a “controlling financial interest” in the VIE as defined by U.S. GAAP. We consolidate only those VIEs over which we have a controlling financial interest and are the primary beneficiary. For the Company’s unconsolidated joint ventures, we use either the equity method of accounting or proportionate consolidation. There were no changes in facts and circumstances during the period that caused the Company to reassess the method of accounting for its VIEs.

Defined Pension Benefit Obligat

Defined Pension Benefit Obligations	6 Months Ended
	Mar. 30, 2018
Defined Benefit Plan [Abstract]
Defined Pension Benefit Obligations	Defined Pension Benefit Obligations In connection with the acquisition of CH2M on December 15, 2017 , the Company preliminarily recorded estimates of CH2M’s pension plan assets and liabilities which are reflected in the amounts of $1.1 billion and ( $1.2 billion ), respectively. CH2M sponsors several defined benefit pension plans primarily in the U.S. and the U.K. In the U.S., CH2M has three noncontributory defined benefit pension plans. Plan benefits are generally based on years of service and compensation during the span of employment. The following table presents the components of net periodic benefit cost recognized in earnings during the three and six months ended March 30, 2018 and March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Component: Service cost $ 1,902 $ 2,184 $ 4,965 $ 4,400 Interest cost 11,500 8,699 27,571 17,427 Expected return on plan assets (19,014 ) (15,527 ) (45,018 ) (31,115 ) Amortization of previously unrecognized items 2,594 3,530 5,047 7,086 Settlement loss (gain) — 41 3,819 84 Net periodic benefit $ (3,018 ) $ (1,073 ) $ (3,616 ) $ (2,118 ) In December 2017, the Company incurred a settlement loss of approximately $3.8 million related to its Sverdrup pension plan in the U.S. The following table presents certain information regarding the Company’s cash contributions to our pension plans for fiscal 2018 (in thousands): Cash contributions made during the first six months of fiscal 2018 $ 11,319 Cash contributions we expect to make during the remainder of fiscal 2018 18,741 Total $ 30,060

Share-based Payments

Share-based Payments	6 Months Ended
	Mar. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share-based Payments	Share-based Payments During the first quarter of fiscal year 2018, the Company adopted ASU No 2016-09, Improvements to Employee Share Based Payment Accounting . As a result, the cash paid by the Company to taxing authorities as a result of withholding shares for the exercise of employee stock awards is classified as financing activity and this change is adopted retrospectively. Additionally, all excess tax benefits related to share-based payments in our provision for income taxes are now classified as an operating activity along with other income taxes in the statement of cash flows and this change is applied prospectively. These items were historically recorded in additional paid-in capital and in financing activities. The amount recognized by the Company in excess tax benefits related to share-based payments in our provision for income taxes for the three and six months ended March 30, 2018 was not material. Finally, we have elected to begin accounting for share-based compensation award forfeitures when they occur instead of estimating the number of forfeitures expected in accordance with the new guidance. This change in accounting policy for share-based compensation award forfeitures resulted in a $1.8 million cumulative effect of change in accounting principle to retained earnings in the Company’s Consolidated Balance Sheets.

Other Comprehensive Income

Other Comprehensive Income	6 Months Ended
	Mar. 30, 2018
Equity [Abstract]
Other Comprehensive Income	Other Comprehensive Income The following table presents amounts reclassified from the change in pension liabilities in other comprehensive income to direct cost of contracts and SG&A expenses in the Company’s Consolidated Statements of Earnings for the three and six months ended March 30, 2018 and March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Amortization of Defined Benefit Items: Actuarial losses $ (2,660 ) $ (3,530 ) $ (5,181 ) $ (7,086 ) Prior service cost 66 78 134 155 Total Before Income Tax (2,594 ) (3,452 ) (5,047 ) (6,931 ) Income Tax Benefit 418 799 1,022 1,602 Total reclassifications, after-tax $ (2,176 ) $ (2,653 ) $ (4,025 ) $ (5,329 )

Income Taxes

Income Taxes	6 Months Ended
	Mar. 30, 2018
Income Tax Disclosure [Abstract]
Income Taxes	Income Taxes On December 22, 2017, the Tax Cuts and Jobs Act (the “Act”) was enacted in the United States. The Act reduced the top corporate U.S. federal statutory tax rate from 35% to 21% starting on January 1, 2018, resulting in a blended statutory tax rate for fiscal year filers. The Company’s blended federal statutory tax rate for fiscal 2018 is 24.6% . It also requires companies to pay a one-time transition tax on earnings of certain foreign subsidiaries, places limitations and exclusions on varied tax deductions and creates new taxes on certain foreign sourced earnings. The majority of the tax provisions, excluding the change in corporate tax rates, are effective for the first tax year beginning after January 1, 2018, which will be the Company’s taxable year beginning fiscal 2019. Given the significance of the legislation, the SEC staff issued Staff Accounting Bulletin No. 118 (SAB 118), which allows registrants to record provisional amounts during a one year “measurement period” similar to that used when accounting for business combinations. However, the measurement period is deemed to have ended earlier when the registrant has obtained, prepared and analyzed the information necessary to finalize its accounting. During the measurement period, impacts of the law are expected to be recorded at the time a reasonable estimate for all or a portion of the effects can be made, and provisional amounts can be recognized and adjusted as information becomes available, prepared or analyzed. SAB 118 summarizes a three-step process to be applied at each reporting period to account for and qualitatively disclose: (1) the effects of the change in tax law for which accounting is complete; (2) provisional amounts (or adjustments to provisional amounts) for the effects of the tax law where accounting is not complete, but that a reasonable estimate has been determined; and (3) a reasonable estimate cannot yet be made and therefore taxes are reflected in accordance with law prior to the enactment of the Act. As of March 30, 2018, we have not completed our accounting for the tax effects of the enactment of the Act. However, we have made a provisional estimate of the effects of the statutory tax rate reduction impact on our existing deferred tax balances and the one-time transition tax. We are not yet able to make a reasonable estimate on the other aspects of the Act and continue to account for those items based on our existing accounting under ASC 740, Income Taxes, and the provisions of the tax laws that were in effect immediately prior to enactment of the Act. For the deferred tax balances, we remeasured the U.S. deferred tax assets and liabilities based on the rates at which they are expected to reverse in the future, which is generally 21% . The Company’s provisional remeasurement resulted in a $16.9 million net unfavorable discrete charge to income tax expense for the six months ended March 30, 2018. In addition, during the first quarter of fiscal 2018 the Company recorded a provisional valuation allowance with respect to certain foreign tax credit deferred tax assets as a result of the Tax Act in the amount of $52.5 million . We are still analyzing many aspects of the Act and refining our calculations, which could potentially affect the measurement of these balances or potentially give rise to new deferred tax assets and liabilities. The Act calls for a one-time tax on deemed repatriation of foreign earnings. This one-time transition tax is based on our total post-1986 earnings and profits (E&P) of certain of our foreign subsidiaries. We have made a provisional estimate of the transition tax. Based upon our review of the Company’s historical foreign tax credit position and post-1986 E&P, it is estimated at this time that the Company should not have any liability for the transition tax. However, we are still in the process of completing our calculation of the total post-1986 E&P for the newly acquired foreign subsidiaries related to the recent CH2M acquisition. Our estimate may change when we finalize the calculation of post-1986 foreign E&P previously deferred from U.S. federal taxation and finalize the amounts held in cash or other specified assets. The Company’s consolidated effective income tax rate for the three months ended March 30, 2018 increased to 57.5% from 27.0% for the corresponding period last year. The increase in the quarterly effective tax rate is primarily due to $40.6 million in discrete expense during the current year quarter from the provisional remeasurement of the U.S. deferred taxes which was primarily due to changes in estimate during the quarter as a result of updates in preliminary purchase price accounting for the CH2M acquisition that closed prior to the enactment of the Act. The Company’s consolidated effective income tax rate for the six months ended March 30, 2018 was 66.8% , an increase from 28.1% for the corresponding period last year. The year over year increase in the effective tax rate is due to $69.4 million in net discrete charges during the six month period, comprised of a $16.9 million detriment from the provisional remeasurement of the deferred tax items in the U.S., and a corresponding valuation allowance charge of $52.5 million . The amount of income taxes the Company pays is subject to ongoing audits by tax jurisdictions around the world. In the normal course of business, the Company is subject to examination by tax authorities throughout the world, including such major jurisdictions as Australia, Canada, India, the Netherlands, the United Kingdom and the United States. Our estimate of the potential outcome of any uncertain tax issue is subject to our assessment of the relevant risks, facts, and circumstances existing at the time. The Company believes that it has adequately provided for reasonably foreseeable outcomes related to these matters. However, future results may include favorable or unfavorable adjustments to our estimated tax liabilities in the period the assessments are made or resolved, which may impact our effective tax rate. It is reasonably possible that, during the next 12 months, we may realize a decrease in our uncertain tax positions of approximately $6.7 million as a result of concluding various tax audits and closing tax years. On December 15, 2017 the Company completed the acquisition of CH2M. For income tax purposes, the transaction was accounted for as a stock purchase. As a result of the acquisition, the Company adjusted its U.S. GAAP opening balance sheet of CH2M to reflect preliminary estimates of the fair value of the net assets acquired. For income tax purposes, the tax attributes and basis of net assets acquired carryover without any step-up to fair value. The Company has made preliminary estimates and recorded deferred taxes associated with the purchase accounting. It is expected that the Company will make adjustments to the purchase accounting over the relevant measurement period as allowed by ASC 805.

Earnings Per Share and Certain

Earnings Per Share and Certain Related Information	6 Months Ended
	Mar. 30, 2018
Earnings Per Share Reconciliation [Abstract]
Earnings Per Share and Certain Related Information	Earnings Per Share and Certain Related Information Basic and diluted earnings per share (“EPS”) are computed using the two-class method, which is an earnings allocation method that determines EPS for common shares and participating securities. The undistributed earnings are allocated between common shares and participating securities as if all earnings had been distributed during the period. Participating securities and common shares have equal rights to undistributed earnings. Net earnings used for the purpose of determining basic and diluted EPS is determined by taking net earnings, less earnings available to participating securities. The following table reconciles the denominator used to compute basic EPS to the denominator used to compute diluted EPS for the three and six months ended March 30, 2018 and March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Numerator for Basic and Diluted EPS: Net income $ 48,587 $ 50,018 $ 50,750 $ 110,554 Net income allocated to participating securities (254 ) (594 ) (269 ) (1,389 ) Net income allocated to common stock for EPS calculation $ 48,333 $ 49,424 $ 50,481 $ 109,165 Denominator for Basic and Diluted EPS: Weighted average basic shares 142,531 120,919 133,770 120,935 Shares allocated to participating securities (746 ) (1,435 ) (816 ) (1,519 ) Shares used for calculating basic EPS attributable to common stock 141,785 119,484 132,954 119,416 Effect of dilutive securities: Stock compensation plans 1,048 795 1,035 866 Shares used for calculating diluted EPS attributable to common stock 142,833 120,279 133,989 120,282 Basic EPS $ 0.34 $ 0.41 $ 0.38 $ 0.91 Diluted EPS $ 0.34 $ 0.41 $ 0.38 $ 0.91 Share Repurchases On July 23, 2015, the Company’s Board of Directors authorized a share repurchase program of up to $500 million of the Company’s common stock. The following table summarizes the activity under this program during fiscal 2018 (in thousands, except per-share amounts): Amount Authorized Average Price Per Total Shares Shares $500,000 $60.77 49 49 (1) Includes commissions paid and calculated at the average price per share since the repurchase program authorization date. Share repurchases may be executed through various means including, without limitation, open market transactions, privately negotiated transactions or otherwise. The share repurchase program does not obligate the Company to purchase any shares and expires on July 22, 2018. The authorization for the share repurchase program may be terminated, increased or decreased by the Company’s Board of Directors in its discretion at any time. The timing of share repurchases may depend upon market conditions, other uses of capital, and other factors. Dividend Program On January 18, 2018, the Company’s Board of Directors declared a quarterly dividend of $0.15 per share of the Company’s common stock that was paid on March 16, 2018 , to shareholders of record on the close of business on February 16, 2018 . On May 3, 2018 the Company‘s Board of Directors declared a quarterly dividend of $0.15 per share of the Company’s common stock that will be paid on June 15, 2018, to shareholders of record on the close of business on May 18, 2018. Future dividend payments are subject to review and approval by the Company’s Board of Directors.

Commitments and Contingencies

Commitments and Contingencies	6 Months Ended
	Mar. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies In the normal course of business, we make contractual commitments some of which are supported by separate guarantees; and on occasion we are a party in a litigation or arbitration proceeding. The litigation in which we are involved includes personal injury claims, professional liability claims, and breach of contract claims. In most cases, we are the defendant. Where we provide a separate guarantee it is strictly in support of the underlying contractual commitment. Guarantees take various forms including surety bonds required by law, or standby letters of credit (LOC) (also referred to as “bank guarantees”) or corporate guarantees given to induce a party to enter into a contract with a subsidiary. Standby LOCs are also used as security for advance payments or in various other transactions. The guarantees have various expiration dates ranging from an arbitrary date to completion of our work (e.g., engineering only) to completion of the overall project. At March 30, 2018 and September 30, 2017, the Company had issued and outstanding approximately $449.2 million and $262.1 million , respectively, in LOCs and $922.2 million and $57.4 million , respectively, in surety bonds. We maintain insurance coverage for most insurable aspects of our business and operations. Our insurance programs have varying coverage limits depending upon the type of insurance, and include certain conditions and exclusions which insurance companies may raise in response to any claim that the Company brings. We have also elected to retain a portion of losses and liabilities that occur through the use of various deductibles, limits, and retentions under our insurance programs. As a result, we may be subject to a future liability for which we are only partially insured or completely uninsured. We intend to mitigate any such future liability by continuing to exercise prudent business judgment in negotiating the terms and conditions of the contracts which the Company enters with its clients. Our insurers are also subject to business risk and, as a result, one or more of them may be unable to fulfill their insurance obligations due to insolvency or otherwise. Additionally, as a contractor providing services to the U.S. federal government we are subject to many types of audits, investigations, and claims by, or on behalf of, the government including with respect to contract performance, pricing, cost allocations, procurement practices, labor practices, and socioeconomic obligations. Furthermore, our income, franchise, and similar tax returns and filings are also subject to audit and investigation by the Internal Revenue Service, most states within the U.S., as well as by various government agencies representing jurisdictions outside the U.S. We record in our Consolidated Balance Sheets amounts representing our probable estimated liability relating to such claims, guarantees, litigation, audits, and investigations. We perform an analysis to determine the level of reserves to establish for insurance-related claims that are known and have been asserted against us, and for insurance-related claims that are believed to have been incurred based on actuarial analysis, but have not yet been reported to our claims administrators as of the respective balance sheet dates. We include any adjustments to such insurance reserves in our consolidated results of operations. The Company believes, after consultation with counsel, that such guarantees, litigation, U.S. government contract-related audits, investigations and claims, and income tax audits and investigations should not have a material adverse effect on our consolidated financial statements. On September 30, 2015, Nui Phao Mining Company Limited (“NPMC”) commenced arbitration proceedings against Jacobs E&C Australia Pty Limited (“Jacobs E&C”). The arbitration is pending in Singapore before the Singapore International Arbitration Centre. In March 2011, Jacobs E&C was engaged by NPMC for the provision of management, design, engineering, and procurement services for the Nui Phao mine/mineral processing project in Vietnam. In the Notice of Arbitration and in a subsequently filed Statement of Claim and Supplementary Statement of Claim dated February 1, 2016 and February 26, 2016, respectively, NPMC asserts various causes of action and alleges that the quantum of its claim exceeds $167.0 million . Jacobs has denied liability and is vigorously defending this claim. A three week hearing on the merits concluded on December 15, 2017 and a decision is expected later this year. The Company does not expect the resolution of this matter to have a material adverse effect on its financial condition, results of operations and/or cash flows. On December 7, 2009, the Judicial Council of California, Administrative Office of the Courts (“AOC”) initiated an action in the San Francisco County Superior Court against Jacobs Facilities Inc. (“JFI”) and Jacobs Project Management (“JPM”) and subsequently added Jacobs as a defendant. The action arises out of a contract between AOC and JFI pursuant to which JFI provided regular maintenance and repairs at certain AOC court facilities. AOC has alleged, among other things, that the Jacobs entities are required under California’s Contractors’ State License Law (“CSLL”) to disgorge certain fees paid by AOC, and the Jacobs entities have, among other things, cross-claimed for unpaid sums for work performed. On May 2, 2012, the jury returned a special verdict in favor of the Jacobs entities finding, among other things, JPM was owed approximately $4.7 million in unpaid fees and that JFI was not required to disgorge the approximate $18.3 million that AOC had paid for work performed. On August 20, 2015, the California Court of Appeal reversed the jury’s verdict, holding that JFI had violated the CSLL. The Court of Appeal remanded to the San Francisco County Superior Court for an evidentiary hearing to determine whether the JFI had “substantially complied” with the CSLL under California Business and Professions Code Section 7031(e). Establishing “substantial compliance” would prevent $18.3 million in disgorgement against Jacobs and permit Jacobs to recover $4.7 million . The evidentiary hearing on substantial compliance was conducted between July 18 and August 5, 2016. On December 29, 2016, the court issued a Statement of Decision in favor of the Company, finding that JFI had substantially complied with the CSLL, and entered a judgment in favor of JPM in the amount of $4.7 million plus prejudgment interest. On January 30, 2017, AOC filed a notice of appeal. The Company does not expect the resolution of this matter to have a material adverse effect on its financial condition, results of operations and/or cash flows. In 2012, CH2M HILL Australia Pty Limited, a subsidiary of CH2M, entered into a 50 /50 integrated joint venture with Australian construction contractor UGL Infrastructure Pty Limited. The joint venture entered into a Consortium Agreement with General Electric and GE Electrical International Inc. The Consortium was awarded a subcontract by JKC Australia LNG Pty Limited for the engineering, procurement, construction and commissioning of a 360 MW Combined Cycle Power Plant for INPEX Operations Australia Pty Limited at Blaydin Point, Darwin, NT, Australia. In January 2017, the Consortium terminated the Subcontract because of JKC’s repudiatory breach and demobilized from the work site. JKC claimed the Consortium abandoned the work and itself purported to terminate the Subcontract. The Consortium and JKC are now in dispute over the termination. In August 2017, the Consortium filed an International Chamber of Commerce arbitration against JKC for compensatory damages in the amount of $665.5 million for repudiatory breach or, in the alternative, seeking damages for unresolved contract claims and change orders. JKC has provided a preliminary estimate of the monetary value of its claims in the amount of approximately $1.7 billion and has drawn on bonds, CH2M's share of which totals about $26 million . This draw on bonds does not impact the Company's ultimate liability. A decision in this matter is not expected before 2020. If the Consortium is found liable, this matter could have a material adverse effect on the Company’s business, financial condition, results of operations and /or cash flows, particularly in the short term. However, the Consortium has denied liability and is vigorously defending these claims, and based on the information currently available, the Company does not expect the resolution of this matter to have a material adverse effect on the Company’s business, financial condition, results of operations, or cash flows.

Basis of Presentation (Policies

Basis of Presentation (Policies)	6 Months Ended
	Mar. 30, 2018
Basis Of Presentation [Abstract]
Use of Estimates and Assumptions	Use of Estimates and Assumptions The preparation of financial statements in conformity with U.S. GAAP requires us to employ estimates and make assumptions that affect the reported amounts of certain assets and liabilities, the revenues and expenses reported for the periods covered by the accompanying consolidated financial statements, and certain amounts disclosed in these Notes to the Consolidated Financial Statements. Although such estimates and assumptions are based on management’s most recent assessment of the underlying facts and circumstances utilizing the most current information available and past experience, actual results could differ significantly from those estimates and assumptions. Our estimates, judgments, and assumptions are evaluated periodically and adjusted accordingly. Please refer to Note 2 Significant Accounting Policies of Notes to Consolidated Financial Statements included in our 2017 Form 10-K for a discussion of the significant estimates and assumptions affecting our consolidated financial statements.
Fair Value and Fair Value Measurements	Fair Value and Fair Value Measurements Certain amounts included in the accompanying consolidated financial statements are presented at “fair value.” Fair value is defined as the price that would be received from selling an asset or paid to transfer a liability in an orderly transaction between market participants as of the date fair value is determined (the “measurement date”). When determining fair value, we consider the principal or most advantageous market in which we would transact, and we consider only those assumptions we believe a typical market participant would consider when pricing an asset or liability. In measuring fair value, we use the following inputs in the order of priority indicated: Level 1 - Quoted prices in active markets for identical assets or liabilities. Level 2 - Observable inputs other than quoted prices in active markets included in Level 1, such as (i) quoted prices for similar assets or liabilities; (ii) quoted prices in markets that have insufficient volume or infrequent transactions (e.g., less active markets); and (iii) model-driven valuations in which all significant inputs are observable or can be derived principally from, or corroborated with, observable market data for substantially the full term of the asset or liability. Level 3 - Unobservable inputs to the valuation methodology that are significant to the fair value measurement. Please refer to Note 2 Significant Accounting Policies of Notes to Consolidated Financial Statements included in our 2017 Form 10-K for a more complete discussion of the various items within the consolidated financial statements measured at fair value and the methods used to determine fair value. The net carrying amounts of cash and cash equivalents, trade receivables and payables, and notes payable approximate fair value due to the short-term nature of these instruments. Similarly, we believe the carrying value of long-term debt also approximates fair value based on the interest rates and scheduled maturities applicable to the outstanding borrowings.
New Accounting Pronouncements	New Accounting Pronouncements From time to time, the Financial Accounting Standards Board (“FASB”) issues accounting standards updates (each being an “ASU”) to its Accounting Standards Codification (“ASC”), which constitutes the primary source of U.S. GAAP. The Company regularly monitors ASUs as they are issued and considers their applicability to its business. All ASUs applicable to the Company are adopted by their effective dates and in the manner prescribed by the FASB. Revenue Recognition In May 2014, the FASB issued ASU No. 2014-09 Revenue from Contracts with Customers. The new guidance provided by ASU 2014-09 is intended to remove inconsistencies and perceived weaknesses in the existing revenue requirements, provide a more robust framework for addressing revenue issues, improve comparability, provide more useful information and simplify the preparation of financial statements. The effective date for ASU 2014-09 is for annual reporting periods beginning after December 15, 2017 and interim periods therein. The Company’s adoption activities are being performed over three phases: (i) assessment, (ii) design, and (iii) implementation. Our assessment and design phases are substantially complete. We have established a cross-functional team to implement ASU 2014-09. Additionally, we have identified selected changes to our systems, processes and internal controls and are in the process of designing updates for each to meet the standard’s revised reporting and disclosure requirements. The Company continues to evaluate the impact of ASU 2014-09 to the CH2M business and we are largely complete with the assessment phase. We expect to update CH2M’s accounting policies, processes and controls to align with the policies, processes and controls being implemented across the Company. We are in the process of implementing the changes discovered during the assessment and design phases. The following are the potential significant differences identified to date: Performance Obligations Under current U.S. GAAP, the Company typically segments contracts among service types, such as engineering and construction services, for purposes of revenue recognition. Under ASU 2014-09, the Company has determined, in most instances, it is likely that engineering and construction services will be required to be combined into a single performance obligation. In these instances, this will likely change the timing and pattern of revenue recognition. Contract Modifications In many instances, the Company enters into contracts for construction services subsequent to entering into engineering services contracts (“Phased Projects”). Under ASU 2014-09, the construction services contract may be deemed to modify the engineering contract, or may be required to be combined with the engineering contract. This modification or combination of contracts may result in a cumulative catchup adjustment, which will have an immediate impact on the Company’s results of operations in the period the contract combination or modification occurs. In addition, it will change the timing and pattern of revenue recognition after the period the contracts have been combined or modified. The Company analyzed its current Phased Projects and concluded that a significant number of these arrangements would be combined under ASU 2014-09. The Company currently intends to adopt the new standard using the Modified Retrospective application. This standard could have a significant impact on the Company’s Consolidated Financial Statements and an administrative impact on its operations and will depend on the magnitude of the items discussed above. The Company will continue to evaluate the impact through the implementation phase. Lease Accounting In February 2016, the FASB issued ASU 2016-02 Leases . ASU 2016-02 requires lessees to recognize assets and liabilities for most leases. ASU 2016-02 is effective for public entity financial statements for annual periods beginning after December 15, 2018, and interim periods within those annual periods. Early adoption is permitted, including adoption in an interim period. The new guidance currently requires a modified retrospective transition approach for leases that exist or are entered into after the beginning of the earliest comparative period in the financial statements. In January 2018, the FASB released an exposure draft that, if issued in its current form, would provide us with the option to adopt the provisions of the new guidance prospectively, without adjusting the comparative periods presented. The Company is evaluating the impact of the new guidance on its consolidated financial statements. This standard could have a significant administrative impact on its operations, and the Company will further assess the impact through its implementation program. Other Pronouncements In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815): Targeted Improvements to Accounting for Hedging Activities. ASU 2017-12 provides financial reporting improvements related to hedging relationships to better portray the economic results of an entity’s risk management activities in its financial statements. Additionally, ASU No. 2017-12 makes certain targeted improvements to simplify the application of the hedge accounting guidance. The revised guidance becomes effective for fiscal years beginning after December 15, 2018 with early adoption permitted. The Company is evaluating the impact of the new guidance on its consolidated financial statements. It is not expected that the updated guidance will have a significant impact on the Company’s consolidated financial statements. ASU 2017-04, Simplifying the Test for Goodwill Impairment, is effective for fiscal years beginning after December 15, 2019 with early adoption permitted. ASU 2017-04 removes the second step of the goodwill impairment test, which requires a hypothetical purchase price allocation. An entity will now recognize a goodwill impairment charge for the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the amount of goodwill allocated to the reporting unit. Management does not expect the adoption of ASU 2017-04 to have any impact on the Company's financial position, results of operations or cash flows. In February 2018, the FASB issued ASU 2018-02, Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income , which allows a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act. ASU 2018-02 is effective for interim and annual reporting periods beginning after December 15, 2018, with early adoption permitted. Management is currently evaluating the impact that the adoption of ASU 2018-02 will have on the Company's financial position, results of operations and cash flows.

Business Combinations (Tables)

Business Combinations (Tables)	6 Months Ended
	Mar. 30, 2018
Business Combinations [Abstract]
Summary of Estimated Fair Values of Assets Acquired and Liabilities Assumed	The following summarizes the estimated fair values of CH2M assets acquired and liabilities assumed as of the acquisition date (in millions): Assets Cash and cash equivalents $ 315.2 Receivables 1,184.1 Prepaid expenses and other 72.7 Property, equipment and improvements, net 175.1 Goodwill 2,874.9 Identifiable intangible assets: Customer relationships, contracts and backlog 450.0 Lease intangible assets 4.4 Total identifiable intangible assets 454.4 Miscellaneous 354.2 Total Assets $ 5,430.6 Liabilities Notes payable $ 2.2 Accounts payable 309.6 Accrued liabilities 696.6 Billings in excess of costs 265.8 Identifiable intangible liabilities: Lease intangible liabilities 9.6 Long-term debt 702.3 Other deferred liabilities 381.6 Total Liabilities 2,367.7 Noncontrolling interests (38.2 ) Net assets acquired $ 3,024.7
Schedule of Transaction Costs Associated with Acquisition	Transaction costs associated with the CH2M acquisition in the accompanying consolidated statements of earnings for the three and six months ended March 30, 2018 are comprised of the following (in millions): Three Months Ended March 30, 2018 Six Months Ended March 30, 2018 Personnel costs $ 4.7 $ 45.9 Professional services and other expenses 0.2 26.9 Total $ 4.9 $ 72.8
Summary of Unaudited Proforma Operating Results	The following presents summarized unaudited pro forma operating results assuming that the Company had acquired CH2M at October 1, 2016. These pro forma operating results are presented for illustrative purposes only and are not indicative of the operating results that would have been achieved had the related events occurred (in millions): Six Months Ended March 30, March 31, Revenues $ 7,713.1 $ 7,043.4 Net earnings 77.7 10.6 Net earnings (loss) attributable to Jacobs 71.8 (2.8 ) Net earnings (loss) attributable to Jacobs per share: Basic earnings (loss) per share $ 0.50 $ (0.02 ) Diluted earnings (loss) per share $ 0.50 $ (0.02 )

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	6 Months Ended
	Mar. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Carrying Value of Goodwill by Reportable Segment Appearing in Accompanying Consolidated Balance Sheets	As a result of the segment realignment this quarter (See Note 7, Segment Information ), the historical carrying value of goodwill has been allocated to the three remaining reportable segments to present balances on a comparable basis. The carrying value of goodwill appearing in the accompanying Consolidated Balance Sheets at March 30, 2018 and September 29, 2017 was as follows (in millions): Aerospace, Technology, Environmental and Nuclear Buildings, Infrastructure and Advanced Energy, Total Balance September 29, 2017 $ 1,038.2 $ 1,048.8 $ 922.8 $ 3,009.8 Acquired 945.2 1,417.9 335.7 2,698.8 Post-Acquisition Adjustments 106.7 40.2 32.1 179.0 Foreign Exchange Impact 10.0 10.2 9.0 29.2 Balance March 30, 2018 $ 2,100.1 $ 2,517.1 $ 1,299.6 $ 5,916.8
Schedule of Acquired Intangibles in Accompanying Consolidated Balance Sheets	The following table provides certain information related to the Company’s acquired intangibles in the accompanying Consolidated Balance Sheets at March 30, 2018 and September 29, 2017 (in thousands): Customer Relationships, Contracts, and Backlog Developed Technology Trade Names Patents Lease Other Total Balances September 29, 2017 $ 301,468 $ 14,462 $ 6,699 $ 10,180 $ — $ 111 $ 332,920 Acquisitions 557,000 237 40,000 — 5,951 — 603,188 Post-Acquisition Adjustments (106,800 ) (1,921 ) (41,700 ) — (1,536 ) — (151,957 ) Amortization (33,310 ) (767 ) (1,530 ) (208 ) (208 ) (25 ) (36,048 ) Foreign currency translation (1,805 ) — (7 ) (344 ) — — (2,156 ) Balances March 30, 2018 $ 716,553 $ 12,011 $ 3,462 $ 9,628 $ 4,207 $ 86 $ 745,947
Schedule of Estimated Amortization Expense of Intangible Assets	The following table presents estimated amortization expense of intangible assets for the remainder of fiscal 2018 and for the succeeding years. The amounts below include preliminary amortization estimates for the CH2M opening balance sheet fair values that are still preliminary and are subject to change. Fiscal Year (in millions) 2018 (six months remaining) $ 44.6 2019 86.7 2020 84.6 2021 81.0 2022 79.8 Thereafter 359.9 Total $ 736.6

Segment Information (Tables)

Segment Information (Tables)	6 Months Ended
	Mar. 30, 2018
Segment Reporting [Abstract]
Schedule of Total Revenues, Segment Operating Profit and Total Asset for Reporting Segment	The following tables present total revenues and segment operating profit for each reportable segment (in thousands) and includes a reconciliation of segment operating profit to total U.S. GAAP operating profit by including certain corporate-level expenses and expenses relating to the Restructuring and other charges and CH2M transaction and integration costs (in thousands). Prior period information has been recast to reflect the current period presentation. For the Three Months Ended For the Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Revenues from External Customers: Aerospace, Technology, Environmental and Nuclear $ 1,105,673 $ 602,043 $ 1,851,594 $ 1,205,228 Buildings, Infrastructure and Advanced Facilities 1,758,412 897,829 2,790,177 1,836,723 Energy, Chemicals and Resources 1,070,943 802,695 2,043,567 1,812,220 Total $ 3,935,028 $ 2,302,567 $ 6,685,338 $ 4,854,171 For the Three Months Ended For the Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Segment Operating Profit: Aerospace, Technology, Environmental and Nuclear (1) $ 61,338 $ 44,341 $ 127,669 $ 94,397 Buildings, Infrastructure and Advanced Facilities (2) 138,017 63,342 201,986 118,690 Energy, Chemicals and Resources 56,328 41,053 102,790 74,314 Total Segment Operating Profit 255,683 148,736 432,445 287,401 Other Corporate Expenses (35,660 ) (8,338 ) (77,789 ) (26,634 ) Restructuring and Other Charges (68,885 ) (72,225 ) (88,234 ) (103,966 ) CH2M Transaction Costs (4,852 ) — (72,493 ) — Total U.S. GAAP Operating Profit 146,286 68,173 193,929 156,801 Total Other (Expense) Income, net (3) (24,119 ) (7,682 ) (29,846 ) (10,430 ) Earnings Before Taxes $ 122,167 $ 60,491 $ 164,083 $ 146,371 (1) Includes $17.3 million in charges during the three and six month periods ended March 30, 2018 associated with a legal matter. (2) Excludes $22.6 million in restructuring and other charges for the three and six months ended March 31, 2017. See Note 10, Restructuring and Other Charges . (3) Includes amortization of deferred financing fees related to the CH2M acquisition of $466.0 thousand and $722.0 thousand for the three and six months ended March 30, 2018 , respectively.
Schedule of Services Revenues for Reportable Segment	The following tables present total services revenues for each reportable segment for the three and six months ended March 30, 2018 and March 31, 2017 (in thousands). For the Three Months Ended For the Six Months Ended March 30, 2018 March 30, 2018 Aerospace, Technology, Environmental and Nuclear Buildings, Infrastructure and Advanced Facilities Energy, Chemicals Total Aerospace, Technology, Buildings, Infrastructure and Advanced Facilities Energy, Chemicals Total Technical Professional Services Revenues Project Services $ 313,937 $ 1,356,998 $ 257,615 $ 1,928,550 $ 573,332 $ 2,151,562 $ 562,676 $ 3,287,570 Process, Scientific, and Systems Consulting 507,229 2,975 6,069 516,273 751,358 4,471 11,517 767,346 Total Technical Professional Services Revenues 821,166 1,359,973 263,684 2,444,823 1,324,690 2,156,033 574,193 4,054,916 Field Services Revenues Construction 79,473 397,487 507,937 984,897 223,113 632,609 1,002,744 1,858,466 Operations and Maintenance ("O&M") 205,034 952 299,322 505,308 303,791 1,535 466,630 771,956 Total Field Services Revenues 284,507 398,439 807,259 1,490,205 526,904 634,144 1,469,374 2,630,422 $ 1,105,673 $ 1,758,412 $ 1,070,943 $ 3,935,028 $ 1,851,594 $ 2,790,177 $ 2,043,567 $ 6,685,338 For the Three Months Ended For the Six Months Ended March 31, 2017 March 31, 2017 Aerospace, Technology, Environmental and Nuclear Buildings, Infrastructure and Advanced Facilities Energy, Chemicals Total Aerospace, Technology, Buildings, Infrastructure and Advanced Facilities Energy, Chemicals Total Technical Professional Services Revenues Project Services $ 215,009 $ 636,698 $ 309,620 $ 1,161,327 $ 386,861 $ 1,287,949 $ 544,708 $ 2,219,518 Process, Scientific, and Systems Consulting 184,944 4,618 4,887 194,449 384,773 6,331 10,091 401,195 Total Technical Professional Services Revenues 399,953 641,316 314,507 1,355,776 771,634 1,294,280 554,799 2,620,713 Field Services Revenues Construction 65,648 254,216 402,605 722,469 172,210 535,397 961,809 1,669,416 Operations and Maintenance ("O&M") 136,442 2,297 85,583 224,322 261,384 7,046 295,612 564,042 Total Field Services Revenues 202,090 256,513 488,188 946,791 433,594 542,443 1,257,421 2,233,458 $ 602,043 $ 897,829 $ 802,695 $ 2,302,567 $ 1,205,228 $ 1,836,723 $ 1,812,220 $ 4,854,171

Receivables (Tables)

Receivables (Tables)	6 Months Ended
	Mar. 30, 2018
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Schedule of Receivables	The following table presents the components of receivables appearing in the accompanying Consolidated Balance Sheets at March 30, 2018 and September 29, 2017 , as well as certain other related information (in thousands): March 30, 2018 September 29, 2017 Components of receivables: Amounts billed, net $ 1,587,362 $ 949,060 Unbilled receivables and other 1,808,890 1,118,144 Retentions receivable 24,978 35,339 Total receivables, net $ 3,421,230 $ 2,102,543 Other information about receivables: Amounts due from the United States federal $ 392,600 $ 226,236 Claims receivable $ 4,600 $ 4,600

Property, Equipment and Impro30

Property, Equipment and Improvements, Net (Tables)	6 Months Ended
	Mar. 30, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Equipment and Improvements, Net in the accompanying Consolidated Balance Sheets at March 30, 2018 and September 29, 2017 consist of the following (in thousands): March 30, 2018 September 29, 2017 Land $ 20,341 $ 17,197 Buildings 131,314 93,313 Equipment 749,109 627,609 Leasehold improvements 268,947 220,295 Construction in progress 19,428 21,300 1,189,139 979,714 Accumulated depreciation and amortization (684,727 ) (629,803 ) $ 504,412 $ 349,911

Restructuring and Other Charg31

Restructuring and Other Charges (Tables)	6 Months Ended
	Mar. 30, 2018
Restructuring and Related Activities [Abstract]
Summary of Restructuring and Other Charges Impacts on Reportable Segment Income by Line of Business	The following table summarizes the impacts of the Restructuring and other charges (or recoveries, which primarily relate to the reversals of lease abandonment accruals related to previously vacated facilities which are now planned to be utilized) on the Company’s reportable segment income by line of business in connection with the CH2M acquisition for the three and six months ended March 30, 2018 and the 2015 Restructuring and realignment of the Company's Europe, U.K. and Middle East regional operations for the three and six months ended March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Aerospace, Technology, Environmental and Nuclear $ 1,409 $ 1,274 $ 1,722 $ 1,646 Buildings, Infrastructure and Advanced Facilities 18,287 9,996 21,178 18,002 Energy, Chemicals and Resources (7,588 ) 20,634 (3,967 ) 36,442 Corporate 57,243 20,362 69,768 27,917 Total $ 69,351 $ 52,266 $ 88,701 $ 84,007
Schedule of Restructuring and Other Activities	The activity in the Company’s accrual for the Restructuring and other charges for the six-month period ended March 30, 2018 is as follows (in thousands): Balance at Balance at September 29, 2017 $ 142,767 CH2M Acquisition Assumed Liabilities 31,576 CH2M Charges 88,701 Payments (77,093 ) Balance at Balance at March 30, 2018 $ 185,951
Summary of Restructuring and Other Activities by Major Type of Costs	The following table summarizes the Restructuring and other charges by major type of costs in connection with the CH2M acquisition for the three and six month periods ended March 30, 2018 , and the 2015 Restructuring and realignment of the Company's Europe, U.K. and Middle East regional operations for the three and six months ended March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Lease Abandonments $ 37,073 $ 27,992 $ 40,436 $ 44,601 Involuntary Terminations 16,936 18,554 19,120 29,886 Outside Services 8,170 2,261 16,759 3,552 Other 7,172 3,459 12,386 5,968 Total $ 69,351 $ 52,266 $ 88,701 $ 84,007
Summary of Cumulative Amounts Incurred for Restructuring and Other Activities Costs	Cumulative amounts incurred to date for Restructuring and other charges by each major type of cost as of March 30, 2018 are as follows (in thousands): Lease Abandonments $ 279,295 Involuntary Terminations 203,699 Outside Services 41,127 Other 21,317 Total $ 545,438

Long-term Debt (Tables)

Long-term Debt (Tables)	6 Months Ended
	Mar. 30, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt	At March 30, 2018 and September 29, 2017 , long-term debt consisted of the following: March 30, 2018 September 29, 2017 Term Loan Facility $ 1,500,000 $ — Less: Deferred Financing Fees (3,455 ) — Revolving Credit Facility 1,009,365 235,000 Other 5,890 — Total Long-term debt, net $ 2,511,800 $ 235,000

Revenue Accounting for Contra33

Revenue Accounting for Contracts / Accounting for Joint Ventures (Tables)	6 Months Ended
	Mar. 30, 2018
Revenue Accounting For Contracts Accounting For Joint Ventures [Abstract]
Pass-Through Costs Included in Revenues	The following table sets forth pass-through costs included in revenues for each of the three and six month periods ended March 30, 2018 and March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Pass-through costs included in revenues $ 712,881 $ 560,566 $ 1,309,050 $ 1,233,545

Defined Pension Benefit Oblig34

Defined Pension Benefit Obligations (Tables)	6 Months Ended
	Mar. 30, 2018
Defined Benefit Plan [Abstract]
Schedule of Pension Plans' Net Benefit Obligation	The following table presents the components of net periodic benefit cost recognized in earnings during the three and six months ended March 30, 2018 and March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Component: Service cost $ 1,902 $ 2,184 $ 4,965 $ 4,400 Interest cost 11,500 8,699 27,571 17,427 Expected return on plan assets (19,014 ) (15,527 ) (45,018 ) (31,115 ) Amortization of previously unrecognized items 2,594 3,530 5,047 7,086 Settlement loss (gain) — 41 3,819 84 Net periodic benefit $ (3,018 ) $ (1,073 ) $ (3,616 ) $ (2,118 )
Defined Contribution Plans	The following table presents certain information regarding the Company’s cash contributions to our pension plans for fiscal 2018 (in thousands): Cash contributions made during the first six months of fiscal 2018 $ 11,319 Cash contributions we expect to make during the remainder of fiscal 2018 18,741 Total $ 30,060

Other Comprehensive Income (Tab

Other Comprehensive Income (Tables)	6 Months Ended
	Mar. 30, 2018
Equity [Abstract]
Reclassification out of Accumulated Other Comprehensive Income	The following table presents amounts reclassified from the change in pension liabilities in other comprehensive income to direct cost of contracts and SG&A expenses in the Company’s Consolidated Statements of Earnings for the three and six months ended March 30, 2018 and March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Amortization of Defined Benefit Items: Actuarial losses $ (2,660 ) $ (3,530 ) $ (5,181 ) $ (7,086 ) Prior service cost 66 78 134 155 Total Before Income Tax (2,594 ) (3,452 ) (5,047 ) (6,931 ) Income Tax Benefit 418 799 1,022 1,602 Total reclassifications, after-tax $ (2,176 ) $ (2,653 ) $ (4,025 ) $ (5,329 )

Earnings Per Share and Certai36

Earnings Per Share and Certain Related Information (Tables)	6 Months Ended
	Mar. 30, 2018
Earnings Per Share Reconciliation [Abstract]
Earnings Per Share	The following table reconciles the denominator used to compute basic EPS to the denominator used to compute diluted EPS for the three and six months ended March 30, 2018 and March 31, 2017 (in thousands): Three Months Ended Six Months Ended March 30, 2018 March 31, 2017 March 30, 2018 March 31, 2017 Numerator for Basic and Diluted EPS: Net income $ 48,587 $ 50,018 $ 50,750 $ 110,554 Net income allocated to participating securities (254 ) (594 ) (269 ) (1,389 ) Net income allocated to common stock for EPS calculation $ 48,333 $ 49,424 $ 50,481 $ 109,165 Denominator for Basic and Diluted EPS: Weighted average basic shares 142,531 120,919 133,770 120,935 Shares allocated to participating securities (746 ) (1,435 ) (816 ) (1,519 ) Shares used for calculating basic EPS attributable to common stock 141,785 119,484 132,954 119,416 Effect of dilutive securities: Stock compensation plans 1,048 795 1,035 866 Shares used for calculating diluted EPS attributable to common stock 142,833 120,279 133,989 120,282 Basic EPS $ 0.34 $ 0.41 $ 0.38 $ 0.91 Diluted EPS $ 0.34 $ 0.41 $ 0.38 $ 0.91
Share Repurchases	The following table summarizes the activity under this program during fiscal 2018 (in thousands, except per-share amounts): Amount Authorized Average Price Per Total Shares Shares $500,000 $60.77 49 49 (1) Includes commissions paid and calculated at the average price per share since the repurchase program authorization date.

Business Combinations - Narrati

Business Combinations - Narrative (Details) - USD ($) shares in Millions	Dec. 29, 2017	Dec. 15, 2017	Mar. 30, 2018	Mar. 30, 2018
Business Acquisition [Line Items]
Decrease in intangible assets				$ 151,957,000
Customer relationships, contracts and backlog
Business Acquisition [Line Items]
Decrease in intangible assets				$ 106,800,000
CH2M HILL Companies, Ltd.
Business Acquisition [Line Items]
Percentage of outstanding shares of common and preferred stock acquired		100.00%
Business combination consideration paid in cash		$ 1,800,000,000
Business combination, cash acquired		315,200,000
Business combination consideration equity issued		$ 1,400,000,000
Business combination consideration equity issued, shares		20.7
Business combination assumed revolving credit facility and second lien notes		$ 702,300,000
Goodwill recognized expected to be deductible for tax purposes		0
Decrease in intangible assets			$ 148,500,000
Decrease in property, plant and equipment			50,500,000
Decrease in amortization of intangible assets			$ (1,500,000)
Business combination assumed pensions and other long-term employee related liabilities included in deferred liabilities		291,000,000
Revenue contributed by acquiree from acquisition date	$ 1,300,000,000
Net earnings contributed by acquiree from acquisition date	(6,500,000)
Pre-tax restructuring and transaction costs	$ 78,000,000
CH2M HILL Companies, Ltd. | Customer relationships, contracts and backlog
Business Acquisition [Line Items]
Acquired finite-lived intangible assets, weighted average useful life				11 years
CH2M HILL Companies, Ltd. | Customer relationships, contracts and backlog | Minimum
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life				10 years
CH2M HILL Companies, Ltd. | Customer relationships, contracts and backlog | Maximum
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life				12 years
CH2M HILL Companies, Ltd. | Other Intangible Assets and Liabilities
Business Acquisition [Line Items]
Acquired finite-lived intangible assets, weighted average useful life				10 years
CH2M HILL Companies, Ltd. | Revolving Credit Facility and Second Lien Notes
Business Acquisition [Line Items]
Business combination prepayment penalty		20,000,000
Business combination assumed revolving credit facility and second lien notes		$ 700,000,000

Business Combinations - Summary

Business Combinations - Summary of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Dec. 15, 2017	Sep. 29, 2017
Assets
Goodwill	$ 5,916,827		$ 3,009,826
CH2M HILL Companies, Ltd.
Assets
Cash and cash equivalents		$ 315,200
Receivables		1,184,100
Prepaid expenses and other		72,700
Property, equipment and improvements, net		175,100
Goodwill		2,874,900
Identifiable intangible assets:
Total identifiable intangible assets		454,400
Miscellaneous		354,200
Total Assets		5,430,600
Liabilities
Notes payable		2,200
Accounts payable		309,600
Accrued liabilities		696,600
Billings in excess of costs		265,800
Identifiable intangible liabilities:
Lease intangible liabilities		9,600
Long-term debt		702,300
Other deferred liabilities		381,600
Total Liabilities		2,367,700
Noncontrolling interests		(38,200)
Net assets acquired		3,024,700
CH2M HILL Companies, Ltd. | Customer relationships, contracts and backlog
Identifiable intangible assets:
Total identifiable intangible assets		450,000
CH2M HILL Companies, Ltd. | Lease intangible assets
Identifiable intangible assets:
Total identifiable intangible assets		$ 4,400

Business Combinations - Schedul

Business Combinations - Schedule of Transaction Costs Associated with Acquisition (Details) - CH2M HILL Companies, Ltd. - USD ($) $ in Millions	3 Months Ended	6 Months Ended
	Mar. 30, 2018	Mar. 30, 2018
Business Acquisition [Line Items]
Personnel costs	$ 4.7	$ 45.9
Professional services and other expenses	0.2	26.9
Total	$ 4.9	$ 72.8

Business Combinations - Summa40

Business Combinations - Summary of Unaudited Proforma Operating Results (Details) - CH2M HILL Companies, Ltd. - USD ($) $ / shares in Units, $ in Millions	6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Business Acquisition [Line Items]
Revenues	$ 7,713.1	$ 7,043.4
Net earnings	77.7	10.6
Net earnings (loss) attributable to Jacobs	$ 71.8	$ (2.8)
Net earnings (loss) attributable to Jacobs per share:
Basic earnings (loss) per share (in dollars per share)	$ 0.50	$ (0.02)
Diluted earnings (loss) per share (in dollars per share)	$ 0.50	$ (0.02)
Business acquisitions pro forma income tax expense (benefit)	$ 137.7	$ (61.9)

Goodwill and Intangibles - Sche

Goodwill and Intangibles - Schedule of Carrying Value of Goodwill by Reportable Segment Appearing in Accompanying Consolidated Balance Sheets (Details) $ in Thousands	6 Months Ended
	Mar. 30, 2018USD ($)
Goodwill [Roll Forward]
September 29, 2017	$ 3,009,826
Acquired	2,698,800
Post-Acquisition Adjustments	179,000
Foreign Exchange Impact	29,200
March 30, 2018	5,916,827
Aerospace, Technology, Environmental and Nuclear
Goodwill [Roll Forward]
September 29, 2017	1,038,200
Acquired	945,200
Post-Acquisition Adjustments	106,700
Foreign Exchange Impact	10,000
March 30, 2018	2,100,100
Buildings, Infrastructure and Advanced Facilities
Goodwill [Roll Forward]
September 29, 2017	1,048,800
Acquired	1,417,900
Post-Acquisition Adjustments	40,200
Foreign Exchange Impact	10,200
March 30, 2018	2,517,100
Energy, Chemicals and Resources
Goodwill [Roll Forward]
September 29, 2017	922,800
Acquired	335,700
Post-Acquisition Adjustments	32,100
Foreign Exchange Impact	9,000
March 30, 2018	$ 1,299,600

Goodwill and Intangibles - Narr

Goodwill and Intangibles - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended			6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Dec. 30, 2016	Mar. 30, 2018	Mar. 31, 2017	Dec. 29, 2017
Finite-Lived Intangible Assets [Line Items]
Overall foreign currency translation adjustment	$ (9,714)	$ (41,441)	$ (287,500)	$ (27,694)	$ 246,083
CH2M HILL Companies, Ltd.
Finite-Lived Intangible Assets [Line Items]
Lease intangible liabilities	$ 9,300			$ 9,300		$ 9,600
Goodwill Adjustment
Finite-Lived Intangible Assets [Line Items]
Overstatement adjustment of financial statements line item			$ 209,900

Goodwill and Intangibles - Sc43

Goodwill and Intangibles - Schedule of Acquired Intangibles in Accompanying Consolidated Balance Sheets (Details) - USD ($) $ in Thousands	6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 29, 2017	$ 332,920
Acquisitions	603,188
Post-Acquisition Adjustments	(151,957)
Amortization	(36,048)	$ (23,213)
Foreign currency translation	(2,156)
March 30, 2018	745,947
Customer relationships, contracts and backlog
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 29, 2017	301,468
Acquisitions	557,000
Post-Acquisition Adjustments	(106,800)
Amortization	(33,310)
Foreign currency translation	(1,805)
March 30, 2018	716,553
Developed Technology
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 29, 2017	14,462
Acquisitions	237
Post-Acquisition Adjustments	(1,921)
Amortization	(767)
Foreign currency translation	0
March 30, 2018	12,011
Trade Name
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 29, 2017	6,699
Acquisitions	40,000
Post-Acquisition Adjustments	(41,700)
Amortization	(1,530)
Foreign currency translation	(7)
March 30, 2018	3,462
Patents
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 29, 2017	10,180
Acquisitions	0
Post-Acquisition Adjustments	0
Amortization	(208)
Foreign currency translation	(344)
March 30, 2018	9,628
Lease Intangible Assets
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 29, 2017	0
Acquisitions	5,951
Post-Acquisition Adjustments	(1,536)
Amortization	(208)
Foreign currency translation	0
March 30, 2018	4,207
Other
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 29, 2017	111
Acquisitions	0
Post-Acquisition Adjustments	0
Amortization	(25)
Foreign currency translation	0
March 30, 2018	$ 86

Goodwill and Intangibles - Sc44

Goodwill and Intangibles - Schedule of Estimated Amortization Expense of Intangible Assets (Details) $ in Millions	Mar. 30, 2018USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2018 (six months remaining)	$ 44.6
2,019	86.7
2,020	84.6
2,021	81
2,022	79.8
Thereafter	359.9
Total	$ 736.6

Segment Information - Narrative

Segment Information - Narrative (Details)	3 Months Ended	12 Months Ended
	Mar. 30, 2018Business	Sep. 29, 2017segment
Segment Reporting [Abstract]
Number of operating and reporting segments	3	4

Segment Information - Schedule

Segment Information - Schedule of Total Revenues, Segment Operating Profit and Total Asset for Reporting Segment (Details) - USD ($)	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Segment Reporting Information [Line Items]
Revenues from External Customers	$ 3,935,028,000	$ 2,302,567,000	$ 6,685,338,000	$ 4,854,171,000
Total Segment Operating Profit	146,286,000	68,173,000	193,929,000	156,801,000
Restructuring and Other Charges	(68,885,000)	(72,225,000)	(88,234,000)	(103,966,000)
Total Other (Expense) Income, net	(24,119,000)	(7,682,000)	(29,846,000)	(10,430,000)
Earnings Before Taxes	122,167,000	60,491,000	164,083,000	146,371,000
Restructuring charges excluded segment profit			88,701,000
CH2M HILL Companies, Ltd.
Segment Reporting Information [Line Items]
CH2M Transaction Costs	(4,852,000)	0	(72,493,000)	0
Restructuring charges excluded segment profit	69,351,000	52,266,000	88,701,000	84,007,000
Operating Segments
Segment Reporting Information [Line Items]
Total Segment Operating Profit	255,683,000	148,736,000	432,445,000	287,401,000
Corporate
Segment Reporting Information [Line Items]
Other Corporate Expenses	(35,660,000)	(8,338,000)	(77,789,000)	(26,634,000)
Corporate | CH2M HILL Companies, Ltd.
Segment Reporting Information [Line Items]
Restructuring charges excluded segment profit	57,243,000	20,362,000	69,768,000	27,917,000
Aerospace, Technology, Environmental and Nuclear
Segment Reporting Information [Line Items]
Revenues from External Customers	1,105,673,000	602,043,000	1,851,594,000	1,205,228,000
Aerospace, Technology, Environmental and Nuclear | Operating Segments
Segment Reporting Information [Line Items]
Revenues from External Customers	1,105,673,000	602,043,000	1,851,594,000	1,205,228,000
Total Segment Operating Profit	61,338,000	44,341,000	127,669,000	94,397,000
Litigation expenses included in segment profit	17,300,000		17,300,000
Aerospace, Technology, Environmental and Nuclear | Operating Segments | CH2M HILL Companies, Ltd.
Segment Reporting Information [Line Items]
Restructuring charges excluded segment profit	1,409,000	1,274,000	1,722,000	1,646,000
Buildings, Infrastructure and Advanced Facilities
Segment Reporting Information [Line Items]
Revenues from External Customers	1,758,412,000	897,829,000	2,790,177,000	1,836,723,000
Buildings, Infrastructure and Advanced Facilities | Operating Segments
Segment Reporting Information [Line Items]
Revenues from External Customers	1,758,412,000	897,829,000	2,790,177,000	1,836,723,000
Total Segment Operating Profit	138,017,000	63,342,000	201,986,000	118,690,000
Restructuring charges excluded segment profit	22,600,000		22,600,000
Buildings, Infrastructure and Advanced Facilities | Operating Segments | CH2M HILL Companies, Ltd.
Segment Reporting Information [Line Items]
Restructuring charges excluded segment profit	18,287,000	9,996,000	21,178,000	18,002,000
Energy, Chemicals and Resources
Segment Reporting Information [Line Items]
Revenues from External Customers	1,070,943,000	802,695,000	2,043,567,000	1,812,220,000
Energy, Chemicals and Resources | Operating Segments
Segment Reporting Information [Line Items]
Revenues from External Customers	1,070,943,000	802,695,000	2,043,567,000	1,812,220,000
Total Segment Operating Profit	56,328,000	41,053,000	102,790,000	74,314,000
Energy, Chemicals and Resources | Operating Segments | CH2M HILL Companies, Ltd.
Segment Reporting Information [Line Items]
Restructuring charges excluded segment profit	(7,588,000)	$ 20,634,000	(3,967,000)	$ 36,442,000
Other Expense | CH2M HILL Companies, Ltd.
Segment Reporting Information [Line Items]
Amortization of deferred financing fees	$ 466,000		$ 722,000

Segment Information - Schedul47

Segment Information - Schedule of Total Services Revenues for Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Segment Reporting Information [Line Items]
Revenues	$ 3,935,028	$ 2,302,567	$ 6,685,338	$ 4,854,171
Technical Professional Services
Segment Reporting Information [Line Items]
Revenues	2,444,823	1,355,776	4,054,916	2,620,713
Project Services
Segment Reporting Information [Line Items]
Revenues	1,928,550	1,161,327	3,287,570	2,219,518
Process, Scientific, and Systems Consulting
Segment Reporting Information [Line Items]
Revenues	516,273	194,449	767,346	401,195
Field Services
Segment Reporting Information [Line Items]
Revenues	1,490,205	946,791	2,630,422	2,233,458
Construction
Segment Reporting Information [Line Items]
Revenues	984,897	722,469	1,858,466	1,669,416
Operations and Maintenance ("O&M")
Segment Reporting Information [Line Items]
Revenues	505,308	224,322	771,956	564,042
Aerospace, Technology, Environmental and Nuclear
Segment Reporting Information [Line Items]
Revenues	1,105,673	602,043	1,851,594	1,205,228
Aerospace, Technology, Environmental and Nuclear | Technical Professional Services
Segment Reporting Information [Line Items]
Revenues	821,166	399,953	1,324,690	771,634
Aerospace, Technology, Environmental and Nuclear | Project Services
Segment Reporting Information [Line Items]
Revenues	313,937	215,009	573,332	386,861
Aerospace, Technology, Environmental and Nuclear | Process, Scientific, and Systems Consulting
Segment Reporting Information [Line Items]
Revenues	507,229	184,944	751,358	384,773
Aerospace, Technology, Environmental and Nuclear | Field Services
Segment Reporting Information [Line Items]
Revenues	284,507	202,090	526,904	433,594
Aerospace, Technology, Environmental and Nuclear | Construction
Segment Reporting Information [Line Items]
Revenues	79,473	65,648	223,113	172,210
Aerospace, Technology, Environmental and Nuclear | Operations and Maintenance ("O&M")
Segment Reporting Information [Line Items]
Revenues	205,034	136,442	303,791	261,384
Buildings, Infrastructure and Advanced Facilities
Segment Reporting Information [Line Items]
Revenues	1,758,412	897,829	2,790,177	1,836,723
Buildings, Infrastructure and Advanced Facilities | Technical Professional Services
Segment Reporting Information [Line Items]
Revenues	1,359,973	641,316	2,156,033	1,294,280
Buildings, Infrastructure and Advanced Facilities | Project Services
Segment Reporting Information [Line Items]
Revenues	1,356,998	636,698	2,151,562	1,287,949
Buildings, Infrastructure and Advanced Facilities | Process, Scientific, and Systems Consulting
Segment Reporting Information [Line Items]
Revenues	2,975	4,618	4,471	6,331
Buildings, Infrastructure and Advanced Facilities | Field Services
Segment Reporting Information [Line Items]
Revenues	398,439	256,513	634,144	542,443
Buildings, Infrastructure and Advanced Facilities | Construction
Segment Reporting Information [Line Items]
Revenues	397,487	254,216	632,609	535,397
Buildings, Infrastructure and Advanced Facilities | Operations and Maintenance ("O&M")
Segment Reporting Information [Line Items]
Revenues	952	2,297	1,535	7,046
Energy, Chemicals and Resources
Segment Reporting Information [Line Items]
Revenues	1,070,943	802,695	2,043,567	1,812,220
Energy, Chemicals and Resources | Technical Professional Services
Segment Reporting Information [Line Items]
Revenues	263,684	314,507	574,193	554,799
Energy, Chemicals and Resources | Project Services
Segment Reporting Information [Line Items]
Revenues	257,615	309,620	562,676	544,708
Energy, Chemicals and Resources | Process, Scientific, and Systems Consulting
Segment Reporting Information [Line Items]
Revenues	6,069	4,887	11,517	10,091
Energy, Chemicals and Resources | Field Services
Segment Reporting Information [Line Items]
Revenues	807,259	488,188	1,469,374	1,257,421
Energy, Chemicals and Resources | Construction
Segment Reporting Information [Line Items]
Revenues	507,937	402,605	1,002,744	961,809
Energy, Chemicals and Resources | Operations and Maintenance ("O&M")
Segment Reporting Information [Line Items]
Revenues	$ 299,322	$ 85,583	$ 466,630	$ 295,612

Receivables (Details)

Receivables (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Sep. 29, 2017
Components of receivables:
Amounts billed, net	$ 1,587,362	$ 949,060
Unbilled receivables and other	1,808,890	1,118,144
Retentions receivable	24,978	35,339
Total receivables, net	3,421,230	2,102,543
Other information about receivables:
Amounts due from the United States federal government, included above, net of advanced billings	392,600	226,236
Claims receivable	$ 4,600	$ 4,600

Property, Equipment and Impro49

Property, Equipment and Improvements, Net (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Sep. 29, 2017
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	$ 1,189,139	$ 979,714
Accumulated depreciation and amortization	(684,727)	(629,803)
Property, equipment and improvements, net	504,412	349,911
Land
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	20,341	17,197
Buildings
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	131,314	93,313
Equipment
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	749,109	627,609
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	268,947	220,295
Construction in progress
Property, Plant and Equipment [Line Items]
Property, equipment and improvements, gross	$ 19,428	$ 21,300

Restructuring and Other Charg50

Restructuring and Other Charges - Narrative (Details) $ in Millions	3 Months Ended				6 Months Ended
	Mar. 30, 2018USD ($)	Jun. 30, 2017USD ($)	Mar. 31, 2017USD ($)	Mar. 27, 2015Business	Mar. 30, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Restructuring pre-tax net charges			$ 22.6
Net realizable value write-offs on contract accounts receivables			16.5
Statutory redundancy and severance costs			1.4
Other liabilities			$ 4.7
Additional charges recorded under business exit		$ 1.2
Number of lines of business | Business				4
CH2M HILL Companies, Ltd.
Restructuring Cost and Reserve [Line Items]
Restructuring pre-tax net charges	$ 55.2				$ 60.7
Integration related costs	$ 14.2				$ 28

Restructuring and Other Charg51

Restructuring and Other Charges - Summary of Restructuring and Other Charges Impacts on Reportable Segment Income by Line of Business (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring Charges			$ 88,701
Operating Segments | Buildings, Infrastructure and Advanced Facilities
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 22,600		22,600
CH2M HILL Companies, Ltd.
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	69,351	$ 52,266	88,701	$ 84,007
CH2M HILL Companies, Ltd. | Operating Segments | Aerospace, Technology, Environmental and Nuclear
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	1,409	1,274	1,722	1,646
CH2M HILL Companies, Ltd. | Operating Segments | Buildings, Infrastructure and Advanced Facilities
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	18,287	9,996	21,178	18,002
CH2M HILL Companies, Ltd. | Operating Segments | Energy, Chemicals and Resources
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	(7,588)	20,634	(3,967)	36,442
CH2M HILL Companies, Ltd. | Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 57,243	$ 20,362	$ 69,768	$ 27,917

Restructuring and Other Charg52

Restructuring and Other Charges - Schedule of Restructuring and Other Activities (Details) $ in Thousands	6 Months Ended
	Mar. 30, 2018USD ($)
Restructuring Reserve [Roll Forward]
Balance at September 29, 2017	$ 142,767
CH2M Acquisition Assumed Liabilities	31,576
CH2M Charges	88,701
Payments	(77,093)
Balance at March 30, 2018	$ 185,951

Restructuring and Other Charg53

Restructuring and Other Charges - Summary of Restructuring and Other Activities by Major Type of Costs (Details) - CH2M HILL Companies, Ltd. - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 69,351	$ 52,266	$ 88,701	$ 84,007
Lease Abandonments
Restructuring Cost and Reserve [Line Items]
Restructuring costs	37,073	27,992	40,436	44,601
Involuntary Terminations
Restructuring Cost and Reserve [Line Items]
Restructuring costs	16,936	18,554	19,120	29,886
Outside Services
Restructuring Cost and Reserve [Line Items]
Restructuring costs	8,170	2,261	16,759	3,552
Other
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 7,172	$ 3,459	$ 12,386	$ 5,968

Restructuring and Other Charg54

Restructuring and Other Charges - Summary of Cumulative Amounts Incurred for Restructuring and Other Activities Costs (Details) $ in Thousands	Mar. 30, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	$ 545,438
Lease Abandonments
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	279,295
Involuntary Terminations
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	203,699
Outside Services
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	41,127
Other
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	$ 21,317

Long-term Debt - Schedule of Lo

Long-term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Mar. 30, 2018	Sep. 29, 2017	Sep. 28, 2017
Debt Instrument [Line Items]
Less: Deferred Financing Fees	$ (3,455)	$ 0
Other	5,890	0
Total Long-term debt, net	2,511,800	235,000
Term Loan Facility
Debt Instrument [Line Items]
Line of credit facility	1,500,000	0	$ 1,500,000
Revolving Credit Facility
Debt Instrument [Line Items]
Line of credit facility	$ 1,009,365	$ 235,000

Long-term Debt - Revolving Cred

Long-term Debt - Revolving Credit Facility (Narrative) (Details)	6 Months Ended
	Mar. 30, 2018USD ($)tranche	Sep. 29, 2017USD ($)	Feb. 07, 2014USD ($)
Line of Credit Facility [Line Items]
Number of tranches in revolving credit facility (in tranches) | tranche	2
Minimum
Line of Credit Facility [Line Items]
Facility fee percentage	0.10%
Maximum
Line of Credit Facility [Line Items]
Facility fee percentage	0.25%
Revolving Credit Facility
Line of Credit Facility [Line Items]
Direct borrowings on credit facility	$ 1,009,365,000	$ 235,000,000
Letter of Credit
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	$ 300,000,000
Eurocurrency Interest Rate | Minimum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)	1.00%
Eurocurrency Interest Rate | Maximum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)	1.50%
Base Interest Rate | Minimum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)	0.00%
Base Interest Rate | Maximum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)	0.50%
Sub Facility Of Swing Line Loans
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity	$ 50,000,000
$1.6 Billion Revolving Credit Facility
Line of Credit Facility [Line Items]
Available borrowing capacity	588,100,000
$1.6 Billion Revolving Credit Facility | Revolving Credit Facility
Line of Credit Facility [Line Items]
Credit facility, maximum borrowing capacity			$ 1,600,000,000
Credit facility, potential borrowing capacity			$ 2,100,000,000
Direct borrowings on credit facility	1,000,000,000
$1.6 Billion Revolving Credit Facility | Letter of Credit
Line of Credit Facility [Line Items]
Direct borrowings on credit facility	2,500,000
Committed And Uncommitted Letter Of Credit Facility | Letter of Credit
Line of Credit Facility [Line Items]
Direct borrowings on credit facility	446,700,000
Line of Credit
Line of Credit Facility [Line Items]
Short-term debt	$ 449,200,000	$ 262,100,000

Long-term Debt - Term Loan Faci

Long-term Debt - Term Loan Facility (Narrative) (Details) - USD ($)	Dec. 15, 2017	Mar. 30, 2018	Mar. 12, 2018	Sep. 29, 2017	Sep. 28, 2017
Senior Notes
Line of Credit Facility [Line Items]
Debt Instrument, Contingent Interest Rate, Increase (Decrease)		0.75%
Aggregate principal amount			$ 500,000,000
Eurocurrency Interest Rate | Minimum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		1.00%
Eurocurrency Interest Rate | Maximum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		1.50%
Base Interest Rate | Minimum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		0.00%
Base Interest Rate | Maximum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		0.50%
CH2M HILL Companies, Ltd.
Line of Credit Facility [Line Items]
Acquisition date	Dec. 15, 2017
Equipment financing		$ 5,900,000
CH2M HILL Companies, Ltd. | Senior Notes
Line of Credit Facility [Line Items]
Equipment financing		2,500,000
CH2M HILL Companies, Ltd. | Equipment Financing
Line of Credit Facility [Line Items]
Equipment financing		$ 3,400,000
Payment due in installments		monthly
CH2M HILL Companies, Ltd. | Minimum | Equipment Financing
Line of Credit Facility [Line Items]
Stated interest rate		0.22%
CH2M HILL Companies, Ltd. | Maximum | Equipment Financing
Line of Credit Facility [Line Items]
Stated interest rate		3.29%
Term Loan Facility
Line of Credit Facility [Line Items]
Direct borrowings on credit facility		$ 1,500,000,000		$ 0	$ 1,500,000,000
Term Loan Facility | Eurocurrency Interest Rate | Minimum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		1.00%
Term Loan Facility | Eurocurrency Interest Rate | Maximum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		1.50%
Term Loan Facility | Base Interest Rate | Minimum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		0.00%
Term Loan Facility | Base Interest Rate | Maximum
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		0.50%
Term Loan Facility | CH2M HILL Companies, Ltd.
Line of Credit Facility [Line Items]
Acquisition date		Dec. 15, 2017
Senior Notes, Series A | Senior Notes
Line of Credit Facility [Line Items]
Aggregate principal amount			$ 190,000,000
Stated interest rate			4.27%
Senior Notes, Series B | Senior Notes
Line of Credit Facility [Line Items]
Aggregate principal amount			$ 180,000,000
Stated interest rate			4.42%
Senior Notes, Series C | Senior Notes
Line of Credit Facility [Line Items]
Aggregate principal amount			$ 130,000,000
Stated interest rate			4.52%
LIBOR | CH2M HILL Companies, Ltd. | Senior Notes
Line of Credit Facility [Line Items]
Margin added to variable rate interest rate (percentage)		2.50%

Revenue Accounting for Contra58

Revenue Accounting for Contracts / Accounting for Joint Ventures (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Revenue Accounting For Contracts Accounting For Joint Ventures [Abstract]
Pass-through costs included in revenues	$ 712,881	$ 560,566	$ 1,309,050	$ 1,233,545

Defined Pension Benefit Oblig59

Defined Pension Benefit Obligations - Narrative (Details) $ in Thousands	Dec. 15, 2017	Dec. 31, 2017USD ($)	Mar. 30, 2018USD ($)Plan	Mar. 31, 2017USD ($)	Mar. 30, 2018USD ($)Plan	Mar. 31, 2017USD ($)
Defined Benefit Plan Disclosure [Line Items]
Settlement loss			$ 0	$ (41)	$ (3,819)	$ (84)
CH2M HILL Companies, Ltd.
Defined Benefit Plan Disclosure [Line Items]
Defined benefit pension plan assets			1,100,000		1,100,000
Defined benefit pension plan liabilities			$ 1,200,000		$ 1,200,000
Business acquisition effective date of acquisition	Dec. 15, 2017
U.S. | Sverdrup Pension Plan
Defined Benefit Plan Disclosure [Line Items]
Settlement loss		$ 3,800
U.S. | CH2M HILL Companies, Ltd.
Defined Benefit Plan Disclosure [Line Items]
Number of noncontributory defined benefit pension plans | Plan			3		3

Defined Pension Benefit Oblig60

Defined Pension Benefit Obligations - Schedule of Pension Plans' Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Component:
Service cost	$ 1,902	$ 2,184	$ 4,965	$ 4,400
Interest cost	11,500	8,699	27,571	17,427
Expected return on plan assets	(19,014)	(15,527)	(45,018)	(31,115)
Amortization of previously unrecognized items	2,594	3,530	5,047	7,086
Settlement loss (gain)	0	41	3,819	84
Net periodic benefit	$ (3,018)	$ (1,073)	$ (3,616)	$ (2,118)

Defined Pension Benefit Oblig61

Defined Pension Benefit Obligations - Defined Contribution Plans (Details) $ in Thousands	6 Months Ended
	Mar. 30, 2018USD ($)
Defined Benefit Plan [Abstract]
Cash contributions made during the first six months of fiscal 2018	$ 11,319
Cash contributions we expect to make during the remainder of fiscal 2018	18,741
Total	$ 30,060

Share-based Payments (Details)

Share-based Payments (Details) $ in Millions	Mar. 30, 2018USD ($)
ASU No 2016-09 | Retained Earnings
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Cumulative effect of change in accounting principle for share-based compensation award forfeitures	$ 1.8

Other Comprehensive Income (Det

Other Comprehensive Income (Details) - Reclassification out of Accumulated Other Comprehensive Income - Accumulated Defined Benefit Plans Adjustment - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Amortization of Defined Benefit Items:
Actuarial losses	$ (2,660)	$ (3,530)	$ (5,181)	$ (7,086)
Prior service cost	66	78	134	155
Total Before Income Tax	(2,594)	(3,452)	(5,047)	(6,931)
Income Tax Benefit	418	799	1,022	1,602
Total reclassifications, after-tax	$ (2,176)	$ (2,653)	$ (4,025)	$ (5,329)

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		6 Months Ended		12 Months Ended
	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017	Sep. 29, 2018
Income Tax Contingency [Line Items]
Measurement period adjustments on effective tax rate			1 year
Provisional remeasurement income tax expense discrete benefit, deferred tax balances	$ (40.6)		$ 16.9
Estimated valuation allowance			$ 52.5
Effective income tax rate (percent)	57.50%	27.00%	66.80%	28.10%
Net discrete charge of tax cuts and jobs act			$ 69.4
Decrease in unrecognized tax benefits	$ 6.7		$ 6.7
Scenario, Forecast
Income Tax Contingency [Line Items]
Federal statutory tax rate, percent					24.60%

Earnings Per Share and Certai65

Earnings Per Share and Certain Related Information (Details) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Jul. 23, 2015	Mar. 30, 2018	Mar. 31, 2017	Mar. 30, 2018	Mar. 31, 2017
Numerator for Basic and Diluted EPS:
Net income		$ 48,587,000	$ 50,018,000	$ 50,750,000	$ 110,554,000
Net income allocated to participating securities		(254,000)	(594,000)	(269,000)	(1,389,000)
Net income allocated to common stock for EPS calculation		$ 48,333,000	$ 49,424,000	$ 50,481,000	$ 109,165,000
Denominator for Basic and Diluted EPS:
Weighted average basic shares (in shares)		142,531,000	120,919,000	133,770,000	120,935,000
Shares allocated to participating securities (in shares)		(746,000)	(1,435,000)	(816,000)	(1,519,000)
Shares used for calculating basic EPS attributable to common stock (in shares)		141,785,000	119,484,000	132,954,000	119,416,000
Effect of dilutive securities:
Stock compensation plans (in shares)		1,048,000	795,000	1,035,000	866,000
Shares used for calculating diluted EPS attributable to common stock (in shares)		142,833,000	120,279,000	133,989,000	120,282,000
Basic (in dollars per share)		$ 0.34	$ 0.41	$ 0.38	$ 0.91
Diluted (in dollars per share)		$ 0.34	$ 0.41	$ 0.38	$ 0.91
Share Repurchases
Amount authorized to be repurchased	$ 500,000,000
Average cost per share repurchased (in dollars per share)	$ 60.77
Number of shares repurchased (in shares)	49,000

Earnings Per Share and Certai66

Earnings Per Share and Certain Related Information - Narrative (Details) - USD ($)	Jan. 18, 2018	Jul. 23, 2015
Earnings Per Share Reconciliation [Abstract]
Amount authorized to be repurchased		$ 500,000,000
Number of shares repurchased (in shares)		49,000
Quarterly dividend per share (in dollars per share)	$ 0.15
Dividends payment date	Mar. 16, 2018
Dividends record date	Feb. 16, 2018

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Dec. 29, 2016	Sep. 30, 2015	Aug. 20, 2015	May 02, 2012	Aug. 31, 2017	Mar. 30, 2018	Sep. 29, 2017	Sep. 28, 2012
Loss Contingencies [Line Items]
Litigation amount	$ 4,700,000
UGL Infrastructure Pty Limited
Loss Contingencies [Line Items]
Percentage of ownership interest in joint venture								50.00%
Nui Phao Mining Company
Loss Contingencies [Line Items]
Damages sought		$ 167,000,000
Judicial Council Of California - Unpaid Fees
Loss Contingencies [Line Items]
Litigation amount				$ 4,700,000
Litigation contract amount			$ 4,700,000
Judicial Council Of California, Disgorged Fees
Loss Contingencies [Line Items]
Litigation amount				$ 18,300,000
Litigation contract amount			$ 18,300,000
General Electric and GE Electrical International Inc | Pending Litigation | Minimum
Loss Contingencies [Line Items]
Damages sought					$ 665,500,000
JKC Australia LNG Pty Limited | Pending Litigation
Loss Contingencies [Line Items]
Damages sought					1,700,000,000
Line of Credit
Loss Contingencies [Line Items]
Short-term debt						$ 449,200,000	$ 262,100,000
Surety Bond
Loss Contingencies [Line Items]
Short-term debt						$ 922,200,000	$ 57,400,000
CH2M HILL Companies, Ltd. | JKC Australia LNG Pty Limited | Pending Litigation
Loss Contingencies [Line Items]
Damages sought					$ 26,000,000