Jacobs Engineering (J) 10-Q 6 Feb 19 2019 Q1 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	3 Months Ended
	Dec. 28, 2018	Jan. 29, 2019
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	--09-27
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Dec. 28, 2018
Document Fiscal Year Focus	2,019
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding (in shares)		139,516,853

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 28, 2018	Sep. 28, 2018
Current Assets:
Cash and cash equivalents	$ 886,707	$ 772,220
Receivables and contract assets	2,681,908	2,513,934
Prepaid expenses and other	128,977	171,096
Current assets held for sale	1,201,270	1,099,334
Total current assets	4,898,862	4,556,584
Property, Equipment and Improvements, net	256,488	257,859
Other Noncurrent Assets:
Goodwill	4,771,086	4,795,856
Intangibles, net	552,030	572,952
Miscellaneous	785,884	760,854
Noncurrent assets held for sale	1,680,909	1,701,690
Total other noncurrent assets	7,789,909	7,831,352
Assets	12,945,259	12,645,795
Current Liabilities:
Notes payable	3,136	3,172
Accounts payable	895,434	776,189
Accrued liabilities	994,111	1,167,002
Contract liabilities	409,764	377,760
Current liabilities held for sale	792,279	821,570
Total current liabilities	3,094,724	3,145,693
Long-term Debt	2,668,993	2,144,167
Other Deferred Liabilities	1,201,786	1,260,977
Noncurrent liabilities held for sale	138,722	150,604
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—140,399,713 shares and 142,217,933 shares as of December 28, 2018 and September 28, 2018, respectively	140,400	142,218
Additional paid-in capital	2,672,390	2,708,839
Retained earnings	3,796,864	3,809,991
Accumulated other comprehensive loss	(856,552)	(806,703)
Total Jacobs stockholders’ equity	5,753,102	5,854,345
Noncontrolling interests	87,932	90,009
Total Group stockholders’ equity	5,841,034	5,944,354
Total liabilities and stockholders' equity	$ 12,945,259	$ 12,645,795

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 28, 2018	Sep. 28, 2018
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
	Dec. 28, 2018	Dec. 29, 2017
Income Statement [Abstract]
Revenues	$ 3,083,788	$ 1,783,999
Direct cost of contracts	2,515,268	1,441,905
Gross profit	568,520	342,094
Selling, general and administrative expenses	(455,390)	(346,764)
Operating Profit	113,130	(4,670)
Other Income (Expense):
Interest income	2,104	3,834
Interest expense	(25,325)	(7,092)
Miscellaneous income (expense), net	2,282	1,225
Total other (expense) income, net	(20,939)	(2,033)
Earnings from Continuing Operations Before Taxes	92,191	(6,703)
Income tax expense for Continuing Operations	22,758	27,200
Net Earnings of the Group from Continuing Operations	69,433	(33,903)
Net Earnings of the Group from Discontinued Operations	60,158	36,464
Net Earnings of the Group	129,591	2,561
Net (Earnings) Loss Attributable to Noncontrolling Interests from Continuing Operations	(4,539)	(331)
Net Earnings Attributable to Jacobs from Continuing Operations	64,894	(34,234)
Net (Earnings) Loss Attributable to Noncontrolling Interests from Discontinued Operations	(756)	(67)
Net Earnings Attributable to Jacobs from Discontinued Operations	59,402	36,397
Net Earnings Attributable to Jacobs	$ 124,296	$ 2,163
Net Earnings Per Share:
Basic Net Earnings from Continuing Operations Per Share (in dollars per share)	$ 0.45	$ (0.27)
Basic Net Earnings from Discontinued Operations Per Share (in dollars per share)	0.42	0.29
Basic Earnings Per Share (in dollars per share)	0.87	0.02
Diluted Net Earnings from Continuing Operations Per Share (in dollars per share)	0.45	(0.27)
Diluted Net Earnings from Discontinued Operations Per Share (in dollars per share)	0.41	0.29
Diluted Earnings Per Share (in dollars per share)	$ 0.86	$ 0.02

Consolidated Statements Of Comp

Consolidated Statements Of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended
	Dec. 28, 2018	Dec. 29, 2017
Statement of Comprehensive Income [Abstract]
Net Earnings of the Group	$ 129,591	$ 2,561
Other Comprehensive Income (Loss):
Foreign currency translation adjustment	(52,400)	20,168
Gain (loss) on cash flow hedges	1,790	890
Change in pension and retiree medical plan liabilities	1,825	3,596
Other comprehensive income (loss) before taxes	(48,785)	24,654
Income Tax Expense:
Cash flow hedges	(543)	0
Change in pension and retiree medical plan liabilities	(521)	(125)
Income Tax (Expense) Benefit:	(1,064)	(125)
Net other comprehensive income (loss)	(49,849)	24,529
Net Comprehensive Income (Loss) of the Group	79,742	27,090
Net (Earnings) Loss Attributable to Noncontrolling Interests	(5,295)	(398)
Net Comprehensive Income (Loss) Attributable to Jacobs	$ 74,447	$ 26,692

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Dec. 28, 2018	Dec. 29, 2017
Cash Flows from Operating Activities:
Net earnings attributable to the Group	$ 129,591	$ 2,561
Depreciation and amortization:
Property, equipment and improvements	20,321	24,832
Intangible assets	19,285	14,695
(Gain) Loss on disposal of businesses and investments	0	(226)
Stock based compensation	15,594	24,619
Equity in earnings of operating ventures, net	(3,141)	(3,631)
(Gain) Losses on disposals of assets, net	511	(20)
Loss (Gain) on pension and retiree medical plan changes	(2,172)	3,819
Deferred income taxes	(26,080)	(11,951)
Changes in assets and liabilities, excluding the effects of businesses acquired:
Receivables and contract assets	(299,061)	15,749
Prepaid expenses and other current assets	39,198	(1,550)
Accounts payable	18,891	(38,875)
Accrued liabilities	(169,948)	(110,140)
Contract liabilities	119,641	71,587
Other deferred liabilities	(80,439)	5,997
Other, net	(6,892)	49,420
Net cash (used for) provided by operating activities	(224,701)	46,886
Cash Flows Used for Investing Activities:
Additions to property and equipment	(20,721)	(22,450)
Disposals of property and equipment	205	104
Distributions of capital from (contributions to) equity investees	(966)	(607)
Acquisitions of businesses, net of cash acquired	0	(1,365,809)
Purchases of noncontrolling interests	(1,113)	0
Net cash used for investing activities	(22,595)	(1,388,762)
Cash Flows Provided by Financing Activities:
Proceeds from long-term borrowings	851,156	2,733,475
Repayments of long-term borrowings	(323,842)	(1,090,329)
Proceeds from short-term borrowings	0	721
Repayments of short-term borrowings	(257)	(721)
Proceeds from issuances of common stock	7,582	14,454
Common stock repurchases	(141,799)	0
Taxes paid on vested restricted stock	(18,512)	(13,780)
Cash dividends, including to noncontrolling interests	(28,603)	(18,143)
Net cash provided by (used for) financing activities	345,725	1,625,677
Effect of Exchange Rate Changes	22,115	1,887
Net Increase in Cash and Cash Equivalents	120,544	285,688
Cash and Cash Equivalents at the Beginning of the Period	793,358	774,151
Cash and Cash Equivalents at the End of the Period	913,902	1,059,839
Less Cash and Cash Equivalents included in Assets held for Sale	(27,195)	(30,615)
Cash and Cash Equivalents of Continuing Operations at the End of the Period	$ 886,707	$ 1,029,224

Consolidated Statement of Stock

Consolidated Statement of Stockholders' Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Total Jacobs Stockholders’ Equity	Noncontrolling Interests
Beginning balance at Sep. 29, 2017	$ 4,487,351	$ 120,386	$ 1,239,782	$ 3,721,698	$ (653,514)	$ 4,428,352	$ 58,999
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	2,561			2,163		2,163	398
Foreign currency translation adjustments	20,168					20,168
Pension and retiree medical plan liability, net of deferred taxes of $521	(3,471)				3,471	3,471
Gain on derivatives, net of deferred taxes of $543	890				890	890
Noncontrolling interest acquired / consolidated	41,360						41,360
Distributions to noncontrolling interests	(416)			7,705		7,705	(8,121)
Stock based compensation	24,619		26,473	(1,854)		24,619
Issuances of equity securities including shares withheld for taxes	1,381,743	21,171	1,361,757	(1,185)		1,381,743
Ending balance at Dec. 29, 2017	5,961,747	141,557	2,628,012	3,728,527	(628,985)	5,869,111	92,636
Beginning balance at Sep. 28, 2018	5,944,354	142,218	2,708,839	3,809,991	(806,703)	5,854,345	90,009
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net earnings	129,591			124,296		124,296	5,295
Foreign currency translation adjustments	(52,400)					(52,400)
Pension and retiree medical plan liability, net of deferred taxes of $521	(1,304)				1,304	1,304
Gain on derivatives, net of deferred taxes of $543	1,247				1,247	1,247
Noncontrolling interest acquired / consolidated	(1,113)		(1,113)			(1,113)
Dividends	(233)			(233)		(233)
Distributions to noncontrolling interests	(7,372)						(7,372)
Stock based compensation	15,594		15,588	6		15,594
Issuances of equity securities including shares withheld for taxes	(10,930)	506	(6,507)	(4,929)		(10,930)
Repurchases of equity securities	(141,799)	(2,324)	(44,417)	(95,058)		(141,799)
Ending balance at Dec. 28, 2018	$ 5,841,034	$ 140,400	$ 2,672,390	$ 3,796,864	$ (856,552)	$ 5,753,102	$ 87,932

Consolidated Statement of Sto_2

Consolidated Statement of Stockholders' Equity (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Dec. 28, 2018	Dec. 29, 2017
Change in pension liabilities	$ 521	$ 125
Gain on derivative, tax	$ 543	$ 0

Basis of Presentation

Basis of Presentation	3 Months Ended
	Dec. 28, 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 28, 2018 (“ 2018 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 December 28, 2018 , and for the three months ended December 28, 2018 . Our interim results of operations are not necessarily indicative of the results to be expected for the full fiscal year. Effective the beginning of fiscal first quarter 2019, the Company adopted ASC Topic 606, Revenue from Contracts with Customers , including the subsequent ASUs that amended and clarified the related guidance. The Company adopted ASC Topic 606 using the modified retrospective method, and accordingly the new guidance was applied retrospectively to contracts that were not completed or substantially completed as of September 29, 2018 (the date of initial application). See Note 13 - Revenue Accounting for Contracts and Adoption of ASC Topic 606 to the consolidated financial statements. On October 21, 2018, the Company and WorleyParsons Limited, a company incorporated in Australia (“Buyer”), entered into a Stock and Asset Purchase Agreement pursuant to which Buyer agreed to acquire the Company’s ECR business for a purchase price of $3.3 billion consisting of (i) $2.6 billion in cash plus (ii) 58.2 million ordinary shares of the Buyer, subject to adjustments for changes in working capital and certain other items (the “Transaction”). The Transaction, which has been approved by the boards of directors of the Company and Buyer, is expected to close in the first half of calendar year 2019. As a result of the Transaction and all facts, management has concluded that the disposal group, which includes our entire ECR business, met the criteria to be held for sale beginning in the current fiscal quarter. Furthermore, we determined that the assets held for sale qualify for discontinued operations reporting under U.S. GAAP. Consequently, the financial results of the ECR business are reflected in our unaudited consolidated statements of earnings as discontinued operations for all periods presented. Furthermore, current and non-current assets and liabilities of the disposal group are reflected in the unaudited consolidated balance sheets for both periods presented. For further discussion see Note 7 - Discontinued Operations - Sale of Energy, Chemicals and Resources ("ECR") Business to the consolidated financial statements. 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 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 Company has finalized its purchase accounting processes associated with the acquisition, which is summarized in Note 5- Business Combinations .

Use of Estimates and Assumption

Use of Estimates and Assumptions	3 Months Ended
	Dec. 28, 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 2018 Form 10-K for a discussion of the significant estimates and assumptions affecting our consolidated financial statements. See also Note 13- Revenue Accounting for Contracts and Adoption of ASC 606 for a discussion of our updated policies related to revenue recognition .

Fair Value and Fair Value Measu

Fair Value and Fair Value Measurements	3 Months Ended
	Dec. 28, 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 2018 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. See Note 12- Long-term Debt for a discussion of the fair value of long-term debt.

New Accounting Pronouncements

New Accounting Pronouncements	3 Months Ended
	Dec. 28, 2018
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]
New Accounting Pronouncements	New Accounting Pronouncements 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. ASU 2016-02 was further clarified and amended within ASU 2017-13, ASU 2018-01, ASU 2018-10 and ASU 2018-11 which included provisions that would provide us with the option to adopt the provisions of the new guidance using a modified retrospective transition approach, 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 the first quarter of fiscal 2019, the Company adopted ASU 2016-01, Financial Instruments - Overall - Recognition and Measurement of Financial Assets and Financial Liabilities . This ASU requires entities to measure equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and to recognize any changes in fair value in net income unless the investments qualify for a practicability exception. The adoption of ASU 2016-01 did not have any impact on the Company’s financial position, results of operations or cash flows in the current quarter. 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.

Business Combinations

Business Combinations	3 Months Ended
	Dec. 28, 2018
Business Combinations [Abstract]
Business Combinations	Business Combinations On December 15, 2017, the Company completed the acquisition of CH2M HILL Companies, Ltd., 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 fair values of CH2M assets acquired and liabilities assumed as of the acquisition date (in millions): Assets Cash and cash equivalents $ 315.2 Receivables 1,120.6 Prepaid expenses and other 72.7 Property, equipment and improvements, net 175.1 Goodwill 3,101.0 Identifiable intangible assets: Customer relationships, contracts and backlog 412.3 Lease intangible assets 4.4 Total identifiable intangible assets 416.7 Miscellaneous 543.6 Total Assets $ 5,744.9 Liabilities Notes payable $ 2.2 Accounts payable 309.6 Accrued liabilities 735.7 Billings in excess of costs 260.8 Identifiable intangible liabilities: Lease intangible liabilities 9.6 Long-term debt 706.0 Other deferred liabilities 659.0 Total Liabilities 2,682.9 Noncontrolling interests (37.3 ) Net assets acquired $ 3,024.7 Goodwill recognized 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 completed its final assessment of the fair values of the acquired assets and liabilities of CH2M. Accrued liabilities and other deferred liabilities include approximately $404.7 million for estimates related to various legal and other pre-acquisition contingent liabilities accounted for under ASC 450. See Note 18- Commitments and Contingencies relating to CH2M contingencies. Since the initial preliminary estimates reported in the first quarter of 2018, the Company has updated certain amounts reflected in the final purchase price allocation, as summarized in the fair values of CH2M assets acquired and liabilities assumed as set forth above. Specifically, the carrying amount of the intangible assets discussed above were decreased by $186.2 million as a result of valuation adjustments. Additionally, the carrying amount of property, equipment and improvements, net decreased by $50.5 million to reflect its fair value, receivables decreased $81.3 million and accrued liabilities and other deferred liabilities increased $352.9 million , respectively, primarily related to provisional estimates related to various legal and other pre-acquisition contingent liabilities. Further, miscellaneous long-term assets increased $266.2 million largely due to the deferred tax impact of these valuation adjustments. As a result of these adjustments to the initial preliminary purchase price allocation, goodwill has increased $402.2 million . 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. Customer relationships, contracts and backlog intangibles represent the fair value of existing contracts, the underlying customer relationships and backlog of consolidated subsidiaries and have lives ranging from 9 to 11 years (weighted average life of approximately 10 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 . Fair value measurements relating to the CH2M acquisition are made primarily 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 reflects 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. 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. From the acquisition date of December 15, 2017 through December 29, 2017 , CH2M contributed approximately $131.0 million in revenue and $15.7 million in net earnings included in the accompanying Consolidated Statement of Earnings. Included in these results were approximately $30.0 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 months ended December 29, 2017 are comprised of the following (in millions): Three Months Ended December 29, 2017 Personnel costs $ 41.2 Professional services and other expenses 26.7 Total $ 67.9 Personnel costs above include change of control payments and related severance costs. The following presents summarized unaudited pro forma operating results of Jacobs 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, except per share data): Three Months Ended December 29, 2017 Revenues $ 3,778.6 Net earnings of the Group $ 33.6 Net earnings (loss) attributable to Jacobs $ 31.1 Net earnings (loss) attributable to Jacobs per share: Basic earnings (loss) per share $ 0.22 Diluted earnings (loss) per share $ 0.21 Included in the table above are the unaudited pro forma operating results of the entire Company, including both continuing and discontinued operations. Additionally, charges relating to transaction expenses, severance expense and other items that are removed from the three months ended December 29, 2017 and are reflected in the prior fiscal year due to the assumed timing of the transaction. Also, income tax expense (benefit) for both continuing and discontinued operations for the three -month pro forma period ended December 29, 2017 was $70.5 million .

Goodwill and Intangibles

Goodwill and Intangibles	3 Months Ended
	Dec. 28, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangibles	Goodwill and Intangibles As a result of the refinement of the segment realignment this quarter (See Note 8- Segment Information ), a portion of the historical carrying value of goodwill for the former Aerospace, Technology, Environmental and Nuclear segment was allocated to the Buildings, Infrastructure and Advanced Facilities segment on a relative fair value basis to reflect the movement of the Global Environmental Solutions ("GES") business between segments. Additionally, because of the pending sale of the Energy, Chemicals and Resources ("ECR") line of business (see Note 7- Discontinued Operations - Sale of Energy, Chemicals and Resources ("ECR") Business ) which is now reflected as discontinued operations, the goodwill balance associated with ECR has been reclassified to noncurrent assets held for sale on the Consolidated Balance Sheets. The carrying value of goodwill associated with continuing operations and appearing in the accompanying Consolidated Balance Sheets at December 28, 2018 and September 28, 2018 was as follows (in millions): Aerospace, Technology and Nuclear Buildings, Infrastructure and Advanced Total Balance September 28, 2018 $ 1,581 $ 3,215 $ 4,796 Post-Acquisition Adjustments (10 ) (4 ) (14 ) Foreign Exchange Impact (4 ) (7 ) (11 ) Balance December 28, 2018 $ 1,567 $ 3,204 $ 4,771 The following table provides certain information related to the Company’s acquired intangibles in the accompanying Consolidated Balance Sheets at December 28, 2018 and September 28, 2018 (in thousands): Customer Relationships, Contracts and Backlog Trade Names Lease Other Total Balances September 28, 2018 $ 568,261 $ 2,102 $ 2,527 $ 62 $ 572,952 Amortization (18,078 ) (444 ) (136 ) (13 ) (18,671 ) Disposal — — — 100 100 Foreign currency translation (2,375 ) 24 — — (2,351 ) Balances December 28, 2018 $ 547,808 $ 1,682 $ 2,391 $ 149 $ 552,030 In addition, we acquired $9.6 million in lease intangible liabilities in connection with the CH2M acquisition, of which $8.4 million remain unamortized at December 28, 2018 . The following table presents estimated amortization expense of intangible assets for the remainder of fiscal 2019 and for the succeeding years. Fiscal Year (in millions) 2019 $ 49.9 2020 70.0 2021 66.4 2022 65.3 2023 65.0 Thereafter 227.0 Total $ 543.6

Discontinued Operations - Sale

Discontinued Operations - Sale of Energy, Chemicals and Resources ("ECR") Business	3 Months Ended
	Dec. 28, 2018
Discontinued Operations and Disposal Groups [Abstract]
Discontinued Operations - Sale of Energy, Chemicals and Resources (ECR) Business	Sale of Energy, Chemicals and Resources ("ECR") Business On October 21, 2018, Jacobs and WorleyParsons Limited, a company incorporated in Australia, entered into a Stock and Asset Purchase Agreement pursuant to which Buyer agreed to acquire the Company’s ECR business for a purchase price of $3.3 billion consisting of (i) $2.6 billion in cash plus (ii) 58.2 million ordinary shares of the Buyer, subject to adjustments for changes in working capital and certain other items. The Transaction, which has been approved by the boards of directors of the Company and Buyer, is expected to close in the first half of calendar2019. The completion of the Transaction is subject to certain customary closing conditions, including, but not limited to, (i) the absence of any law or order prohibiting the consummation of the Transaction, (ii) the expiration or termination of the waiting period (and any extensions thereof) applicable under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, as amended (the “HSR Act”), (iii) the expiration or termination of all applicable waiting periods and the receipt of all applicable approvals required pursuant to or in connection with the competition laws of certain foreign jurisdictions in which the ECR business operates, (iv) the receipt of approval from the Committee on Foreign Investment in the United States (“CFIUS”), (v) the completion of a certain number of agreed upon steps of the pre-closing restructuring activities and (vi) the transfer of certain owned real property of the ECR business. On November 2, 2018, Jacobs and the Buyer filed their Premerger Notification and Report Forms under the HSR Act with the Antitrust Division of the U.S. Department of Justice and the Federal Trade Commission. On December 3, 2018, the required 30-day waiting period under the HSR Act expired. In addition, the requisite waiting periods and approvals under the competition laws of the European Union and Canada have been satisfied. Jacobs and WorleyParsons Limited previously submitted a joint voluntary notice seeking CFIUS approval which was accepted for review beginning February 4, 2019. Additional regulatory approvals are required to be obtained as a condition to closing. As a result of the Transaction and all relevant facts, the Company has concluded that the assets and liabilities to be sold in the Transaction (the "Disposal Group"), which includes our entire ECR business, met the criteria to be classified as held for sale beginning in the current fiscal quarter in accordance with U.S. GAAP. Furthermore, we determined that the assets held for sale should be reported as discontinued operations in accordance with ASC 210-05, Discontinued Operations because their disposal represents a strategic shift that will have a major effect on our operations and financial results. As such, the financial results of the ECR business are reflected in our unaudited Consolidated Statements of Earnings as discontinued operations for all periods presented. Furthermore, current and non-current assets and liabilities of the Disposal Group are reflected in the unaudited Consolidated Balance Sheets for both periods presented. The Company incurred approximately $6.3 million in related transaction costs (mainly professional service fees) for the ECR sale during the three months ended December 28, 2018 . Summarized Financial Information of Discontinued Operations The following table represents earnings from discontinued operations, net of tax (in thousands): For the Three Months Ended December 28, 2018 December 29, 2017 Revenues $ 1,164,707 $ 966,312 Direct cost of contracts (995,606 ) (826,502 ) Gross profit 169,101 139,810 Selling, general and administrative expenses (91,010 ) (93,546 ) Operating Profit 78,091 46,264 Total other (expense) income, net 2,120 2,355 Earnings Before Taxes from Discontinued Operations 80,211 48,619 Income Tax Expense (20,053 ) (12,155 ) Net Earnings of the Group from Discontinued Operations $ 60,158 $ 36,464 The following tables represent the assets and liabilities held for sale (in thousands): December 28, 2018 September 28, 2018 Cash and cash equivalents $ 27,195 $ 21,138 Receivables and contract assets 1,134,795 1,040,996 Prepaid expenses and other 39,280 37,200 Current assets held for sale $ 1,201,270 $ 1,099,334 December 28, 2018 September 28, 2018 Property, Equipment and Improvements, net $ 198,520 $ 199,847 Goodwill 1,290,723 1,308,000 Intangibles, net 81,834 83,005 Miscellaneous 109,832 110,838 Noncurrent assets held for sale $ 1,680,909 $ 1,701,690 December 28, 2018 September 28, 2018 Notes payable $ 1,537 $ 1,782 Accounts payable 247,046 351,482 Accrued liabilities 303,933 321,627 Contract liabilities 239,763 146,679 Current liabilities held for sale $ 792,279 $ 821,570 December 28, 2018 September 28, 2018 Long-term Debt $ 1,685 $ 2,710 Other Deferred Liabilities $ 137,037 $ 147,894 Noncurrent liabilities held for sale $ 138,722 $ 150,604 The significant components included in our Consolidated Statements of Cash Flows for the discontinued operations are as follows (in thousands): For the Three Months Ended December 28, 2018 December 29, 2017 Depreciation and amortization: Property, equipment and improvements $ 2,109.6 $ 6,355.9 Intangible assets 613.8 3,251.3 Additions to property and equipment (1,254.1 ) (7,621.0 ) Stock based compensation 3,615.0 2,364.5

Segment Information

Segment Information	3 Months Ended
	Dec. 28, 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. Additionally, in the first quarter of fiscal 2019, we further refined our operating segment structure to move the GES business from the ATN segment to the BIAF segment to further align with the management and reporting structure of the business. The three global LOBs are as follows: Aerospace, Technology and Nuclear ("ATN"); Buildings, Infrastructure and Advanced Facilities ("BIAF"); and Energy, Chemicals and Resources. Because the results from our ECR business formerly reported as a stand-alone segment are reflected in our unaudited consolidated financial statements as discontinued operations for all periods presented, they are not reflected in the separate segment disclosures below. For further information, refer to Note 7- Discontinued Operations - Sale of Energy, Chemicals and Resources ("ECR") Business. The Company’s Chief Executive Officer is the Chief Operating Decision Maker (“CODM”) and can 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 this organization, the sales function is managed on an LOB basis, and accordingly, the associated cost is embedded in the 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. 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, 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 December 28, 2018 December 29, 2017 Revenues from External Customers: Aerospace, Technology and Nuclear $ 1,035,028 $ 710,875 Buildings, Infrastructure and Advanced Facilities 2,048,760 1,073,124 Total $ 3,083,788 $ 1,783,999 For the Three Months Ended December 28, 2018 December 29, 2017 Segment Operating Profit: Aerospace, Technology and Nuclear $ 72,152 $ 61,066 Buildings, Infrastructure and Advanced Facilities 159,459 66,861 Total Segment Operating Profit 231,611 127,927 Other Corporate Expenses (71,247 ) (49,229 ) Restructuring and Other Charges from Continuing Operations (47,234 ) (15,727 ) Transaction Costs — (67,641 ) Total U.S. GAAP Operating Profit 113,130 (4,670 ) Total Other (Expense) Income, net (1) (20,939 ) (2,033 ) Earnings Before Taxes from Continuing Operations $ 92,191 $ (6,703 ) (1) Includes the reversal of the gain on the partial settlement of the CH2M retiree medical plans of $2.2 million for the three-month period ended December 28, 2018 and the amortization of deferred financing fees related to the CH2M acquisition of $0.5 million and $0.3 million for the three-month periods ended December 28, 2018 and December 29, 2017 . 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 may also include from time to time certain 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. 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.

Receivables

Receivables	3 Months Ended
	Dec. 28, 2018
Accounts, Notes, Loans and Financing Receivable, Gross, Allowance, and Net [Abstract]
Receivables	Receivables and contract assets The following table presents the components of receivables appearing in the accompanying Consolidated Balance Sheets at December 28, 2018 and September 28, 2018 , as well as certain other related information (in thousands): December 28, 2018 September 28, 2018 Components of receivables and contract assets: Amounts billed, net $ 1,342,846 $ 1,107,250 Unbilled receivables and other 1,294,135 1,393,245 Contract assets 44,927 13,439 Total receivables and contract assets, net $ 2,681,908 $ 2,513,934 Other information about receivables: Amounts due from the United States federal $ 557,532 $ 472,846 Claims receivable $ 2,500 $ — 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, which represent an unconditional right to payment subject only to the passage of time, are reclassified to amounts billed when they are billed under the terms of the contract. Previously, receivables related to contractual milestones or achievement of performance-based targets were included in unbilled receivables. These are now included in contract assets. We anticipate that substantially all of such unbilled amounts will be billed and collected over the next twelve months. Contract assets represent unbilled amounts where the right to payment is subject to more than merely the passage of time and includes performance-based incentives and services provided ahead of agreed contractual milestones. Contract assets are transferred to amounts billed when the right to consideration becomes unconditional. The increase in contract assets was a result of normal business activity and not materially impacted by any other factors.

Joint Ventures and VIE's

Joint Ventures and VIE's	3 Months Ended
	Dec. 28, 2018
Equity Method Investments and Joint Ventures [Abstract]
Joint Ventures and VIE's	Joint Ventures and VIEs As is common to the industry, we execute certain contracts jointly with third parties through various forms of joint ventures. 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. Many of these joint ventures are formed for a specific project. The assets of our joint ventures generally consist almost entirely of cash and receivables (representing amounts due from clients), and the liabilities of our joint ventures generally 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. Many of the joint ventures are deemed to be variable interest entities (“VIE”) because they lack sufficient equity to finance the activities of the joint venture. For consolidated joint ventures, the entire amount of the services performed, and the costs associated with these services, including the services provided by the other joint venture partners, are included in the Company's result of operations. Likewise, the entire amount of each of the assets and liabilities are included in the Company’s Consolidated Balance Sheets. For the consolidated VIEs, the carrying value of assets and liabilities was $200.3 million and $123.6 million , respectively, as of December 28, 2018 and $162.3 million and $86.1 million , respectively as of September 28, 2018 . There are no consolidated VIEs that have debt or credit facilities. Unconsolidated joint ventures are accounted for under proportionate consolidation or the equity method. Proportionate consolidation is used for joint ventures that include unincorporated legal entities and activities of the joint venture are construction-related. For those joint ventures accounted for under proportionate consolidation, only the Company’s pro rata share of assets, liabilities, revenue, and costs are included in the Company’s balance sheet and results of operations. For the proportionate consolidated VIEs, the carrying value of assets and liabilities was $92.2 million and $88.0 million as of December 28, 2018 , respectively and $85.2 million and $75.9 million as of September 28, 2018 , respectively. For those joint ventures accounted for under the equity method, the Company's investment balances for the joint venture are included in Other Noncurrent Assets: Miscellaneous on the balance sheet and the Company’s pro rata share of net income is included in revenue. In limited cases, there are basis differences between the equity in the joint venture and Jacobs' investment created when Jacobs purchased its share of the joint venture. These basis differences are amortized based on an internal allocation to underlying net assets. As of December 28, 2018 , the Company’s equity method investments exceeded its share of venture net assets by $74.2 million . Our investments in equity method joint ventures on the Consolidated Balance Sheets as of December 28, 2018 and September 28, 2018 was a net asset of $136.8 million and $148.4 million , respectively. During the three months ended December 28, 2018 and December 29, 2017 , we recognized income from equity method joint ventures of $10.2 million and $8.2 million , respectively. Accounts receivable from unconsolidated joint ventures accounted for under the equity method is $10.6 million and $11.1 million as of December 28, 2018 and September 28, 2018 , respectively.

Restructuring and Other Charges

Restructuring and Other Charges	3 Months Ended
	Dec. 28, 2018
Restructuring and Related Activities [Abstract]
Restructuring and Other Charges	Restructuring and Other Charges CH2M Restructuring Plan During the fourth fiscal quarter of 2017, the Company implemented certain restructuring and pre-integration plans associated with the then pending acquisition of CH2M, which closed on December 15, 2017. The restructuring activities and related costs under these plans were comprised mainly of severance and lease abandonment programs, while the pre-integration activities and costs were mainly related to the engagement of consulting services and internal personnel and other related costs dedicated to the Company’s acquisition integration management efforts. Following the closing of the CH2M acquisition, these activities have continued into fiscal 2019 and include restructuring activities amounting to appro ximately $8.2 million and $5.5 million in pre-tax charges during the three months ended December 28, 2018 and December 29, 2017 , respectively. The integration activities for the same periods amounted to approximately $26.0 million and $13.8 million in pre-tax charges for the three months ended December 28, 2018 and December 29, 2017 , 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. 2015 Restructuring Plan 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 then four global LOBs was implemented. Actions related to the 2015 Restructuring included involuntary terminations, the abandonment of certain leased offices, combining operational organizations, the colocation of employees into other existing offices, and the realignment of the Company's Europe, U.K. and Middle East regional operations. 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) by LOB in connection with the CH2M acquisition for the three months ended December 28, 2018 and the CH2M acquisition and the 2015 Restructuring for the three months ended December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Aerospace, Technology and Nuclear $ 449 $ 312 Buildings, Infrastructure and Advanced Facilities 11,224 2,891 Corporate 33,386 12,525 Continuing Operations 45,059 15,728 Energy, Chemicals and Resources (included in Discontinued Operations) (5,658 ) 3,621 Total $ 39,401 $ 19,349 The activity in the Company’s accrual for the Restructuring and other charges for the three-month period ended December 28, 2018 is as follows (in thousands): Balance at September 28, 2018 $ 175,476 Net Charges 39,401 Payments and Usage (59,813 ) Balance at December 28, 2018 $ 155,064 The balance at December 28, 2018 includes $33.2 million of ECR divestiture liabilities held for sale. The following table summarizes the Restructuring and other charges by major type of costs in connection with the CH2M acquisition for the three months ended December 28, 2018 , and the CH2M acquisition and the 2015 Restructuring for the three months ended December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Lease Abandonments $ 2,484 $ 3,363 Involuntary Terminations 2,909 2,184 Outside Services 18,198 8,590 Other 15,810 5,212 Total $ 39,401 $ 19,349 Cumulative amounts incurred to date under our various restructuring and other programs since fiscal 2015 by each major type of cost as of December 28, 2018 are as follows (in thousands): Lease Abandonments $ 295,257 Involuntary Terminations 224,551 Outside Services 78,874 Other 112,063 Total $ 710,745

Long-term Debt

Long-term Debt	3 Months Ended
	Dec. 28, 2018
Debt Disclosure [Abstract]
Long-term Debt	Long-term Debt At December 28, 2018 and September 28, 2018 , long-term debt consisted of the following (principal amounts in thousands): Interest Rate Maturity December 28, 2018 September 28, 2018 Revolving Credit Facility LIBOR + applicable margin (1) February 2020 $ 673,606 $ 149,129 Term Loan Facility LIBOR + applicable margin (2) December 2020 1,500,000 1,500,000 Fixed-rate notes due: Senior Notes, Series A 4.27% May 2025 190,000 190,000 Senior Notes, Series B 4.42% May 2028 180,000 180,000 Senior Notes, Series C 4.52% May 2030 130,000 130,000 Less: Deferred Financing Fees (4,649 ) (4,998 ) Other Varies Varies 36 36 Total Long-term debt, net $ 2,668,993 $ 2,144,167 (1) 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 applicable LIBOR rates at December 28, 2018 and September 28, 2018 were approximately 1.38% to 3.79% and 1.38% to 3.47% , respectively. (2) Depending on the Company’s Consolidated Leverage Ratio (as defined in the credit agreement governing the Term Loan Facility), borrowings under the Term Loan 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 applicable LIBOR rates at December 28, 2018 and September 28, 2018 were approximately 3.82% and 3.71% , respectively. On February 7, 2014, Jacobs and certain of its subsidiaries entered into a $1.6 billion long-term unsecured, revolving credit facility (as amended, 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 . On November 30, 2018, the Company entered into a Third Amendment to the Revolving Credit Facility, which provides for, among other things, the designation as a permitted transaction of the disposition of all or any portion of the ECR business, including in a transaction with WorleyParsons Limited which is consistent in all material respects with the sale transaction announced by the Company on October 21, 2018 (the “ECR Disposition”), and the automatic release of certain designated borrowers party to the Revolving Credit Agreement in connection with the closing of the ECR Disposition (upon the concurrent repayment of any direct borrowings under the Revolving Credit Agreement by such designated borrowers). The Revolving Credit Facility 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. 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. The Company pays a facility fee of between 0.10% and 0.25% 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, investments, liens, acquisitions, dispositions, fundamental changes and transactions with affiliates. In addition, the Revolving Credit Facility contains customary events of default. We were in compliance with the covenants under the Revolving Credit Facility at December 28, 2018 . On September 28, 2017, the Company entered into a $1.5 billion unsecured delayed-draw term loan facility (as amended, the “Term Loan Facility”) with a syndicate of financial institutions as lenders and letter of credit issuers. 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. 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. On November 30, 2018, the Company entered into a First Amendment to the Term Loan Facility, which provides for, among other things, the amendment of certain provisions of the Term Loan Facility to permit the ECR Disposition. 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, acquisitions, dispositions fundamental changes and transactions with affiliates. In addition, the Term Loan Facility contains customary events of default. We were in compliance with the covenants under the Term Loan Facility at December 28, 2018 . On March 12, 2018, Jacobs entered into a note purchase agreement (as amended, the "Note Purchase Agreement") with respect to the issuance and sale in a private placement transaction of $500.0 million in the aggregate principal amount of the Company’s senior notes in three series (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 closed on May 15, 2018. The Company used 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, liens, mergers, dispositions and transactions with affiliates. In addition, the Note Purchase Agreement contains customary events of default. We were in compliance with the covenants under the Note Purchase Agreement at December 28, 2018 . 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 December 28, 2018 and September 28, 2018 was $0.04 million and $0.04 million , which is primarily comprised of equipment financing, bearing interest rates ranging from 0.22% to 3.29% due in monthly installments through September 2021. We believe the carrying value of the Revolving Credit Facility, the Term Loan Facility and Other debt outstanding approximates fair value based on the interest rates and scheduled maturities applicable to the outstanding borrowings. The fair value of the Senior Notes is estimated to be $497.1 million at December 28, 2018 , based on Level 2 inputs. The fair value is determined by discounting future cash flows using interest rates available for issuances with similar terms and average maturities. The Company has issued $2.5 million in letters of credit under the Revolving Credit Facility, leaving $923.9 million of available borrowing capacity under the Revolving Credit Facility at December 28, 2018 . In addition, the Company had issued $469.6 million under separate, committed and uncommitted letter-of-credit facilities for total issued letters of credit of $472.1 million at December 28, 2018 .

Revenue Accounting for Contract

Revenue Accounting for Contracts and Adoption of ASC Topic 606	3 Months Ended
	Dec. 28, 2018
Revenue from Contract with Customer [Abstract]
Revenue Accounting for Contracts and Adoption of ASC Top 606	Revenue Accounting for Contracts and Adoption of ASC Topic 606 On September 29, 2018, the Company adopted ASC Topic 606, Revenue from Contracts with Customers, including the subsequent ASUs that amended and clarified the related guidance. The Company adopted ASC Topic 606 using the modified retrospective method, and accordingly the new guidance was applied retrospectively to contracts that were not completed or substantially completed as of September 29, 2018 (the date of initial application). As a result, the Company has recorded a cumulative effect adjustment of $37.2 million which is net of $10.3 million of tax. As a result, the Company has recorded a cumulative effect adjustment, net of tax, to decrease retained earnings related to continuing operations by $21.2 million (net of tax) and retained earnings related to discontinued operations by $16.0 million (net of tax) as of September 29, 2018 as well as the following cumulative effect adjustments: Continuing operations • An increase to Deferred Income Tax Assets included within miscellaneous assets of $5.4 million ; • An increase to Contract liabilities of $15.2 million ; • A decrease to Receivables of $11.4 million ; Discontinued operations • An increase to Current liabilities held for sale of $0.6 million • A decrease to Current assets held for sale of $15.4 million ; The decrease in retained earnings primarily resulted from a change in the manner in which the Company determines the performance obligations for its projects. Prior to the adoption of ASC 606, the Company typically segmented contracts that contained multiple services by service type - for instance, engineering, procurement and construction services - for purposes of revenue and margin recognition. Under ASC 606, multiple-service contracts where the Company is responsible for providing a single deliverable (e.g. a constructed asset) will be treated as a single performance obligation for purposes of revenue recognition and thus no longer will be segmented if the individual service types are not identified as distinct performance obligations under the contract. Typically, this will occur when the Company is contracted to perform both engineering and construction on a project. The following table presents how the adoption of ASC Topic 606 affected certain line items in the Consolidated Statements of Earnings: Three Months Ended December 28, 2018 (in thousands) Recognition Impact of the Recognition Revenues $ 3,077,464 $ 6,324 $ 3,083,788 Direct costs of contracts (2,515,268 ) — (2,515,268 ) Gross profit 562,196 6,324 568,520 Operating Profit 106,806 6,324 113,130 Earnings from Continuing Operations Before Taxes 85,867 6,324 92,191 Income tax expense for Continuing Operations (21,571 ) (1,187 ) (22,758 ) Net Earnings of the Group from Continuing Operations 64,296 5,137 69,433 Net Earnings of the Group from Discontinued Operations 58,987 1,171 60,158 Net Earnings of the Group 123,283 6,308 129,591 Net Earnings Attributable to Jacobs from Continuing Operations 59,757 5,137 64,894 Net Earnings Attributable to Jacobs from Discontinued Operations 58,231 1,171 59,402 Net Earnings Attributable to Jacobs $ 117,988 $ 6,308 $ 124,296 The following table presents how the adoption of ASC Topic 606 affected certain line items in the Consolidated Balance Sheets: December 28, 2018 (in thousands) Recognition Impact of the Recognition Receivables and contract assets (previously presented as Receivables) $ 2,679,417 $ 2,491 $ 2,681,908 Current assets held for sale $ 1,199,050 $ 2,220 $ 1,201,270 Miscellaneous noncurrent assets $ 787,071 $ (1,187 ) $ 785,884 Contract Liabilities (previously presented as Billings in excess of costs) $ 413,597 $ (3,833 ) $ 409,764 Current liabilities held for sale $ 787,954 $ 4,325 $ 792,279 Update to Major Accounting Policies Upon adoption of ASC Topic 606, the Company revised its accounting policy on revenue recognition from the policy provided in the Notes to Consolidated Financial Statements included in the Form 10-K for the year ended September 28, 2018 . The revised accounting policy on revenue recognition is provided below for revenue recognized following the adoption of ASC Topic 606. For periods presented prior to September 29, 2018, our revenue recognition policies are summarized in the 2018 Form 10-K. Engineering, Procurement & Construction Contracts and Service Contracts The Company recognizes engineering, procurement, and construction contract revenue over time, as performance obligations are satisfied, due to the continuous transfer of control to the customer. Upon adoption of ASC Topic 606, contracts which include engineering, procurement and construction services are generally accounted for as a single deliverable (a single performance obligation) and are no longer segmented between types of services. In some instances, the Company’s services associated with a construction activity are limited only to specific tasks such as customer support, consulting or supervisory services. In these instances, the services are typically identified as separate performance obligations. The Company recognizes revenue using the percentage-of-completion method, based primarily on contract costs incurred to date compared to total estimated contract costs. The percentage-of-completion method (an input method) is the most representative depiction of the Company’s performance because it directly measures the value of the services transferred to the customer. Subcontractor materials, labor and equipment and, in certain cases, customer-furnished materials and labor and equipment are included in revenue and cost of revenue when management believes that the company is acting as a principal rather than as an agent (e.g., the company integrates the materials, labor and equipment into the deliverables promised to the customer or is otherwise primarily responsible for fulfillment and acceptability of the materials, labor and/or equipment). The Company recognizes revenue, but not profit, on certain uninstalled materials that are not specifically produced, fabricated, or constructed for a project. Revenue on these uninstalled materials is recognized when control is transferred. Changes to total estimated contract cost or losses, if any, are recognized in the period in which they are determined as assessed at the contract level. Pre-contract costs are expensed as incurred unless they are expected to be recovered from the client. Project mobilization costs are generally charged to project costs as incurred when they are an integrated part of the performance obligation being transferred to the client. Under the typical payment terms of our engineering, procurement and construction contracts, amounts are billed as work progresses in accordance with agreed-upon contractual terms at periodic intervals (e.g., biweekly or monthly) and customer payments on are typically due within 30 to 60 days of billing, depending on the contract. For service contracts, the Company recognizes revenue over time using the cost-to-cost percentage-of-completion method. Service contracts that include multiple performance obligations are segmented between types of services. For contracts with multiple performance obligations, the Company allocates the transaction price to each performance obligation using an estimate of the stand-alone selling price of each distinct service in the contract. Revenue recognized on service contracts that have not been billed to clients is classified as a current asset within receivables and contract assets on the Consolidated Balance Sheets. Amounts billed to clients in excess of revenue recognized on service contracts to date are classified as a current liability under contract liabilities. In some instances where the Company is standing ready to provide services, the Company recognizes revenue ratably over the service period. Under the typical payment terms of our service contracts, amounts are billed as work progresses in accordance with agreed-upon contractual terms, and customer payments are typically due within 30 to 60 days of billing, depending on the contract. Direct costs of contracts include all costs incurred in connection with and directly for the benefit of client contracts, including depreciation and amortization relating to assets used in providing the services required by the related projects. The level of direct costs of contracts may fluctuate between reporting periods due to a variety of factors, including the amount of pass-through costs we incur during a period. On those projects where we are acting as principal for subcontract labor or third-party materials and equipment, we reflect the amounts of such items in both revenues and costs (and we refer to such costs as “pass-through costs”). Variable Consideration The nature of the Company’s contracts gives rise to several types of variable consideration, including claims and unpriced change orders; awards and incentive fees; and liquidated damages and penalties. The Company recognizes revenue for variable consideration when it is probable that a significant reversal in the amount of cumulative revenue recognized will not occur. The Company estimates the amount of revenue to be recognized on variable consideration using the expected value (i.e., the sum of a probability-weighted amount) or the most likely amount method, whichever is expected to better predict the amount. Factors considered in determining whether revenue associated with claims (including change orders in dispute and unapproved change orders in regard to both scope and price) should be recognized include the following: (a) the contract or other evidence provides a legal basis for the claim, (b) additional costs were caused by circumstances that were unforeseen at the contract date and not the result of deficiencies in the company’s performance, (c) claim-related costs are identifiable and considered reasonable in view of the work performed, and (d) evidence supporting the claim is objective and verifiable. If the requirements for recognizing revenue for claims or unapproved change orders are met, revenue is recorded only when the costs associated with the claims or unapproved change orders have been incurred and only up to the amount of cost incurred. Back charges to suppliers or subcontractors are recognized as a reduction of cost when it is determined that recovery of such cost is probable and the amounts can be reliably estimated. Disputed back charges are recognized when the same requirements described above for claims accounting have been satisfied. The Company generally provides limited warranties for work performed under its engineering and construction contracts. The warranty periods typically extend for a limited duration following substantial completion of the Company’s work on the project. Historically, warranty claims have not resulted in material costs incurred for which the Company was not compensated for by the customer. Practical Expedient If the Company has a right to consideration from a customer in an amount that corresponds directly with the value of the Company’s performance completed to date (a service contract in which the company bills a fixed amount for each hour of service provided), the Company recognizes revenue in the amount to which it has a right to invoice for services performed. The Company does not adjust the contract price for the effects of a significant financing component if the Company expects, at contract inception, that the period between when the Company transfers a service to a customer and when the customer pays for that service will be one year or less. Disaggregation of Revenues Our revenues are principally derived from contracts to provide a diverse range of technical, professional, and construction services to a large number of industrial, commercial, and governmental clients. Our contracts are with many different customers in numerous industries. Refer to Note 8- Segment Information for additional information on how we disaggregate our revenues by reportable segment, as well as a more complete description of our business. The following table further disaggregates our revenue by geographic area for the three months ended December 28, 2018 and December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Revenues: United States $ 2,182,304 $ 1,118,833 Europe 614,224 464,095 Canada 50,488 6,904 Asia 35,611 32,264 India 12,639 9,647 Australia and New Zealand 126,647 140,877 South America and Mexico 2,649 1,773 Middle East and Africa 59,226 9,606 Total $ 3,083,788 $ 1,783,999 Contract Liabilities Contract liabilities represent amounts billed to clients in excess of revenue recognized to date. Amounts classified as “Billings in excess of costs” on the Consolidated Balance Sheets of our 2018 Form 10-K have been renamed to “Contract liabilities” on the Consolidated Balance Sheets. The increase in contract liabilities was a result of normal business activity and not materially impacted by any other factors. Revenue recognized for the three months ended December 28, 2018 that was included in the contract liability balance on September 28, 2018 was $225.2 million . Remaining Performance Obligations The Company’s remaining performance obligations as of December 28, 2018 represent a measure of the total dollar value of work be performed on contracts awarded and in progress. The Company had approximately $12.4 billion in remaining performance obligations as of December 28, 2018. The Company expects to recognize 57% of our remaining performance obligations within the next twelve months and the remaining 43% thereafter. Although remaining performance obligations reflect business that is considered to be firm, cancellations, scope adjustments, foreign currency exchange fluctuations or deferrals may occur that impact their volume or the expected timing of their recognition. Remaining performance obligations are adjusted to reflect any known project cancellations, revisions to project scope and cost, foreign currency exchange fluctuations and project deferrals, as appropriate.

Pension and Other Postretiremen

Pension and Other Postretirement Benefit Plans	3 Months Ended
	Dec. 28, 2018
Defined Benefit Plan [Abstract]
Pension and Other Postretirement Benefit Plans	Pension and Other Postretirement Benefit Plans The following table presents the components of net periodic benefit cost recognized in earnings during the three months ended December 28, 2018 and December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Component: Service cost $ 2,489 $ 2,281 Interest cost 15,142 15,424 Expected return on plan assets (24,837 ) (25,073 ) Amortization of previously unrecognized items 2,400 2,290 Plan Amendment and settlement loss (gain) 1,363 3,819 $ (3,443 ) $ (1,259 ) As a result of the adoption of ASU 2017-07, Compensation- Retirement Benefits (Topic 715): Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost in the first quarter of fiscal 2019, the service cost component of net periodic pension expense has been presented in the same line item as other compensation costs (direct cost of contracts and selling, general and administrative expenses) and the other components of net periodic pension expense have been reclassified from selling, general and administrative expense and direct cost of contracts and instead presented in miscellaneous income (expense), net on the Consolidated Statements of Earnings for the three months ended December 28, 2018 and December 29, 2017 in the amount of $4.0 million and $3.7 million , respectively. In the first quarter of fiscal 2019, the Company elected to discontinue the CH2M Hill Retiree Medical Plan and the OMI Retiree Medical Plan, effective December 31, 2018. Lump sum payments were made to certain participants in the first quarter of fiscal 2019, resulting in a partial plan settlement and related settlement gain of $2.2 million . In the second quarter of fiscal 2019, lump sum payments were made to remaining plan participants and the plans were fully settled, resulting in an additional $32.0 million in settlement gains which will be recognized in the second quarter of fiscal 2019. On January 1, 2019, the CH2M Hill Pension Plan and the CH2M Hill IDC Pension Plan merged into its Sverdrup Pension Plan. The newly combined plan is called the Jacobs Consolidated Pension Plan. In December 2017, the Company incurred a settlement loss of approximately $3.8 million related to its Sverdrup Pension Plan in the U.S. Due to a recent ruling by the High Court in the United Kingdom regarding equalization between men and women of a tranche of pension (the Guaranteed Minimum Pension) accrued between 1990 and 1997, Jacobs measured the estimated impact of this ruling in its consolidated financial statements, resulting in an increase of approximately $38.2 million in the ASC 715 balance sheet liability in the first quarter of fiscal 2019, with an offset to other comprehensive income, net of tax. 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 three months of fiscal 2019 $ 7,818 Cash contributions projected for the remainder of fiscal 2019 30,026 Total $ 37,844

Accumulated Other Comprehensive

Accumulated Other Comprehensive Income	3 Months Ended
	Dec. 28, 2018
Equity [Abstract]
Accumulated Other Comprehensive Income	Accumulated Other Comprehensive Income The following table presents the Company's roll forward of accumulated other comprehensive income (loss) after-tax for the three months ended December 28, 2018 (in thousands): Change in Pension Liabilities Foreign Currency Translation Adjustment Gain/(Loss) on Cash Flow Hedges Total Balance at September 28, 2018 $ (309,867 ) $ (496,017 ) $ (819 ) $ (806,703 ) Other comprehensive income (loss) 3,476 (52,400 ) 834 (48,090 ) Reclassifications from other comprehensive income (loss) (2,172 ) — 413 (1,759 ) Balance at December 28, 2018 $ (308,563 ) $ (548,417 ) $ 428 $ (856,552 )

Income Taxes

Income Taxes	3 Months Ended
	Dec. 28, 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 and significantly revised the U.S. corporate income tax laws. 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” like that used when accounting for business combinations. As of December 22, 2018, we have completed our accounting for the tax effects of the 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 revised remeasurement resulted in cumulative charges to income tax expense of $144.4 million for the measurement period. 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 recorded $14.3 million in cumulative transition taxes during the measurement period, although the transition tax is expected to be offset by foreign tax credits in the future and resulting in no additional cash tax liability. In addition, the Company recorded $104.2 million in cumulative valuation expense charges during the measurement period with respect to certain foreign tax credit deferred tax assets as a result of the Tax Act and CH2M integration. The Company’s effective tax rate from continuing operations increased to 24.7% for first quarter fiscal 2019, up significantly in comparison to the effective tax rate of (405.8)% from continuing operations for the corresponding period last year. This increase was due primarily to nonrecurring tax items included in first quarter fiscal 2018 income taxes associated with valuation charges of $53.0 million on foreign tax credits and a partially offsetting $24.0 million benefit from the remeasurement of deferred taxes in accordance with changes in tax rates from the Act. See Note 7- Discontinued Operations - Sale of Energy, Chemicals and Resources ("ECR") Business for further information on the Company's discontinued operations reporting for the sale of the ECR business. 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 twelve months, we may realize a decrease in our uncertain tax positions of approximately $12.6 million as a result of concluding various tax audits and closing tax years.

Earnings Per Share and Certain

Earnings Per Share and Certain Related Information	3 Months Ended
	Dec. 28, 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 months ended December 28, 2018 and December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Numerator for Basic and Diluted EPS: Net earnings attributable to Jacobs from continuing operations $ 64,894 $ (34,234 ) Net earnings from continuing operations allocated to participating securities (135 ) 243 Net earnings from continuing operations allocated to common stock for EPS calculation $ 64,759 $ (33,991 ) Net earnings attributable to Jacobs from discontinued operations $ 59,402 $ 36,397 Net earnings from discontinued operations allocated to participating securities (124 ) (258 ) Net earnings from discontinued operations allocated to common stock for EPS calculation $ 59,278 $ 36,139 Net earnings allocated to common stock for EPS calculation $ 124,037 $ 2,148 Denominator for Basic and Diluted EPS: Weighted average basic shares 142,451 125,008 Shares allocated to participating securities (297 ) (886 ) Shares used for calculating basic EPS attributable to common stock 142,154 124,122 Effect of dilutive securities: Stock compensation plans 1,424 1,023 Shares used for calculating diluted EPS attributable to common stock 143,578 125,145 Net Earnings Per Share: Basic Net Earnings from Continuing Operations Per Share $ 0.45 $ (0.27 ) Basic Net Earnings from Discontinued Operations Per Share $ 0.42 $ 0.29 Basic EPS $ 0.87 $ 0.02 Diluted Net Earnings from Continuing Operations Per Share $ 0.45 $ (0.27 ) Diluted Net Earnings from Discontinued Operations Per Share $ 0.41 $ 0.29 Diluted EPS $ 0.86 $ 0.02 Share Repurchases On July 23, 2015, the Company’s Board of Directors authorized a share repurchase program of up to $500.0 million of the Company’s common stock, to expire on July 31, 2018. On July 19, 2018, the Company's Board of Directors authorized the continuation of this share repurchase program for an additional three years, to expire on July 31, 2021. The following table summarizes the activity under this program during fiscal 2019: Amount Authorized Average Price Per Total Shares Shares $500,000,000 $60.95 2,324,161 2,324,161 (1) Includes commissions paid and calculated at the average price per share. On January 17, 2019, the Company’s Board of Directors authorized an additional share repurchase program of up to $1.0 billion of the Company’s common stock, to expire on January 16, 2022. No shares have been repurchased under this program. Share repurchases may be executed through various means including, without limitation, accelerated share repurchases, open market transactions, privately negotiated transactions, purchases pursuant to a Rule 10b5-1 plan or otherwise. The share repurchase program does not obligate the Company to purchase any shares. 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, amount and manner of share repurchases may depend upon market conditions and economic circumstances, availability of investment opportunities, the availability and costs of financing, currency fluctuations, the market price of the Company's common stock, other uses of capital and other factors. Dividend Program On January 17, 2019, the Company’s Board of Directors declared a quarterly dividend of $0.17 per share of the Company’s common stock that will be paid on March 15, 2019, to shareholders of record on the close of business on February 15, 2019. Future dividend declarations are subject to review and approval by the Company’s Board of Directors. Dividends paid during the first fiscal quarter of 2019 and the preceding fiscal year are as follows: Declaration Date Record Date Payment Date Cash Amount (per share) September 11, 2018 September 28, 2018 October 26, 2018 $0.15 July 19, 2018 August 3, 2018 August 31, 2018 $0.15 May 3, 2018 May 18, 2018 June 15, 2018 $0.15 January 18, 2018 February 16, 2018 March 16, 2018 $0.15 September 27, 2017 October 13, 2017 November 10, 2017 $0.15

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 28, 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 or arbitration 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 December 28, 2018 and September 28, 2018 , the Company had issued and outstanding approximately $472.1 million and $446.6 million , respectively, in LOCs and $1.3 billion and $870.3 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 using 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 United States, as well as by various government agencies representing jurisdictions outside the United States. Our Consolidated Balance Sheets include 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, as well as 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. Insurance recoveries are recorded as assets if recovery is probable and estimated liabilities are not reduced by expected insurance recoveries. 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 in early 2019. 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 and is seeking compensatory damages in the amount of approximately $530.0 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. This draw on bonds does not impact the Company's ultimate liability. A hearing in this matter is scheduled to begin in February 2020 and no decision is expected before 2020. In September 2018, JKC filed a declaratory judgment action in Western Australia alleging that the entities which executed parent company guaranties for the Consortium, including CH2M Hill Companies, Ltd., have an obligation to pay JKC’s ongoing costs to complete the project after termination. A hearing in that matter is scheduled for March 2019. If the Consortium is found liable, these matters 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 pursuing its affirmative claims against JKC, 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. See Note 5- Business Combinations for further information relating to CH2M contingencies.

Basis of Presentation (Policies

Basis of Presentation (Policies)	3 Months Ended
	Dec. 28, 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 2018 Form 10-K for a discussion of the significant estimates and assumptions affecting our consolidated financial statements. See also Note 13- Revenue Accounting for Contracts and Adoption of ASC 606 for a discussion of our updated policies related to revenue recognition .
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 2018 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. See Note 12- Long-term Debt for a discussion of the fair value of long-term debt.
New Accounting Pronouncements	New Accounting Pronouncements 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. ASU 2016-02 was further clarified and amended within ASU 2017-13, ASU 2018-01, ASU 2018-10 and ASU 2018-11 which included provisions that would provide us with the option to adopt the provisions of the new guidance using a modified retrospective transition approach, 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 the first quarter of fiscal 2019, the Company adopted ASU 2016-01, Financial Instruments - Overall - Recognition and Measurement of Financial Assets and Financial Liabilities . This ASU requires entities to measure equity investments that do not result in consolidation and are not accounted for under the equity method at fair value and to recognize any changes in fair value in net income unless the investments qualify for a practicability exception. The adoption of ASU 2016-01 did not have any impact on the Company’s financial position, results of operations or cash flows in the current quarter. 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.

Business Combinations (Tables)

Business Combinations (Tables)	3 Months Ended
	Dec. 28, 2018
Business Combinations [Abstract]
Summary of Estimated Fair Values of Assets Acquired and Liabilities Assumed	The following summarizes the fair values of CH2M assets acquired and liabilities assumed as of the acquisition date (in millions): Assets Cash and cash equivalents $ 315.2 Receivables 1,120.6 Prepaid expenses and other 72.7 Property, equipment and improvements, net 175.1 Goodwill 3,101.0 Identifiable intangible assets: Customer relationships, contracts and backlog 412.3 Lease intangible assets 4.4 Total identifiable intangible assets 416.7 Miscellaneous 543.6 Total Assets $ 5,744.9 Liabilities Notes payable $ 2.2 Accounts payable 309.6 Accrued liabilities 735.7 Billings in excess of costs 260.8 Identifiable intangible liabilities: Lease intangible liabilities 9.6 Long-term debt 706.0 Other deferred liabilities 659.0 Total Liabilities 2,682.9 Noncontrolling interests (37.3 ) 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 months ended December 29, 2017 are comprised of the following (in millions): Three Months Ended December 29, 2017 Personnel costs $ 41.2 Professional services and other expenses 26.7 Total $ 67.9
Summary of Unaudited Proforma Operating Results	The following presents summarized unaudited pro forma operating results of Jacobs 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, except per share data): Three Months Ended December 29, 2017 Revenues $ 3,778.6 Net earnings of the Group $ 33.6 Net earnings (loss) attributable to Jacobs $ 31.1 Net earnings (loss) attributable to Jacobs per share: Basic earnings (loss) per share $ 0.22 Diluted earnings (loss) per share $ 0.21

Goodwill and Intangibles (Table

Goodwill and Intangibles (Tables)	3 Months Ended
	Dec. 28, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Carrying Value of Goodwill by Reportable Segment Appearing in Accompanying Consolidated Balance Sheets	The carrying value of goodwill associated with continuing operations and appearing in the accompanying Consolidated Balance Sheets at December 28, 2018 and September 28, 2018 was as follows (in millions): Aerospace, Technology and Nuclear Buildings, Infrastructure and Advanced Total Balance September 28, 2018 $ 1,581 $ 3,215 $ 4,796 Post-Acquisition Adjustments (10 ) (4 ) (14 ) Foreign Exchange Impact (4 ) (7 ) (11 ) Balance December 28, 2018 $ 1,567 $ 3,204 $ 4,771
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 December 28, 2018 and September 28, 2018 (in thousands): Customer Relationships, Contracts and Backlog Trade Names Lease Other Total Balances September 28, 2018 $ 568,261 $ 2,102 $ 2,527 $ 62 $ 572,952 Amortization (18,078 ) (444 ) (136 ) (13 ) (18,671 ) Disposal — — — 100 100 Foreign currency translation (2,375 ) 24 — — (2,351 ) Balances December 28, 2018 $ 547,808 $ 1,682 $ 2,391 $ 149 $ 552,030
Schedule of Estimated Amortization Expense of Intangible Assets	The following table presents estimated amortization expense of intangible assets for the remainder of fiscal 2019 and for the succeeding years. Fiscal Year (in millions) 2019 $ 49.9 2020 70.0 2021 66.4 2022 65.3 2023 65.0 Thereafter 227.0 Total $ 543.6

Discontinued Operations - Sal_2

Discontinued Operations - Sale of Energy, Chemicals and Resources ("ECR") Business (Tables)	3 Months Ended
	Dec. 28, 2018
Discontinued Operations and Disposal Groups [Abstract]
Disposal Groups, Including Discontinued Operations	The following tables represent the assets and liabilities held for sale (in thousands): December 28, 2018 September 28, 2018 Cash and cash equivalents $ 27,195 $ 21,138 Receivables and contract assets 1,134,795 1,040,996 Prepaid expenses and other 39,280 37,200 Current assets held for sale $ 1,201,270 $ 1,099,334 December 28, 2018 September 28, 2018 Property, Equipment and Improvements, net $ 198,520 $ 199,847 Goodwill 1,290,723 1,308,000 Intangibles, net 81,834 83,005 Miscellaneous 109,832 110,838 Noncurrent assets held for sale $ 1,680,909 $ 1,701,690 December 28, 2018 September 28, 2018 Notes payable $ 1,537 $ 1,782 Accounts payable 247,046 351,482 Accrued liabilities 303,933 321,627 Contract liabilities 239,763 146,679 Current liabilities held for sale $ 792,279 $ 821,570 December 28, 2018 September 28, 2018 Long-term Debt $ 1,685 $ 2,710 Other Deferred Liabilities $ 137,037 $ 147,894 Noncurrent liabilities held for sale $ 138,722 $ 150,604 The significant components included in our Consolidated Statements of Cash Flows for the discontinued operations are as follows (in thousands): For the Three Months Ended December 28, 2018 December 29, 2017 Depreciation and amortization: Property, equipment and improvements $ 2,109.6 $ 6,355.9 Intangible assets 613.8 3,251.3 Additions to property and equipment (1,254.1 ) (7,621.0 ) Stock based compensation 3,615.0 2,364.5 The following table represents earnings from discontinued operations, net of tax (in thousands): For the Three Months Ended December 28, 2018 December 29, 2017 Revenues $ 1,164,707 $ 966,312 Direct cost of contracts (995,606 ) (826,502 ) Gross profit 169,101 139,810 Selling, general and administrative expenses (91,010 ) (93,546 ) Operating Profit 78,091 46,264 Total other (expense) income, net 2,120 2,355 Earnings Before Taxes from Discontinued Operations 80,211 48,619 Income Tax Expense (20,053 ) (12,155 ) Net Earnings of the Group from Discontinued Operations $ 60,158 $ 36,464

Segment Information (Tables)

Segment Information (Tables)	3 Months Ended
	Dec. 28, 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, 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 December 28, 2018 December 29, 2017 Revenues from External Customers: Aerospace, Technology and Nuclear $ 1,035,028 $ 710,875 Buildings, Infrastructure and Advanced Facilities 2,048,760 1,073,124 Total $ 3,083,788 $ 1,783,999 For the Three Months Ended December 28, 2018 December 29, 2017 Segment Operating Profit: Aerospace, Technology and Nuclear $ 72,152 $ 61,066 Buildings, Infrastructure and Advanced Facilities 159,459 66,861 Total Segment Operating Profit 231,611 127,927 Other Corporate Expenses (71,247 ) (49,229 ) Restructuring and Other Charges from Continuing Operations (47,234 ) (15,727 ) Transaction Costs — (67,641 ) Total U.S. GAAP Operating Profit 113,130 (4,670 ) Total Other (Expense) Income, net (1) (20,939 ) (2,033 ) Earnings Before Taxes from Continuing Operations $ 92,191 $ (6,703 ) (1) Includes the reversal of the gain on the partial settlement of the CH2M retiree medical plans of $2.2 million for the three-month period ended December 28, 2018 and the amortization of deferred financing fees related to the CH2M acquisition of $0.5 million and $0.3 million for the three-month periods ended December 28, 2018 and December 29, 2017 .

Receivables (Tables)

Receivables (Tables)	3 Months Ended
	Dec. 28, 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 December 28, 2018 and September 28, 2018 , as well as certain other related information (in thousands): December 28, 2018 September 28, 2018 Components of receivables and contract assets: Amounts billed, net $ 1,342,846 $ 1,107,250 Unbilled receivables and other 1,294,135 1,393,245 Contract assets 44,927 13,439 Total receivables and contract assets, net $ 2,681,908 $ 2,513,934 Other information about receivables: Amounts due from the United States federal $ 557,532 $ 472,846 Claims receivable $ 2,500 $ —

Restructuring and Other Charg_2

Restructuring and Other Charges (Tables)	3 Months Ended
	Dec. 28, 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) by LOB in connection with the CH2M acquisition for the three months ended December 28, 2018 and the CH2M acquisition and the 2015 Restructuring for the three months ended December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Aerospace, Technology and Nuclear $ 449 $ 312 Buildings, Infrastructure and Advanced Facilities 11,224 2,891 Corporate 33,386 12,525 Continuing Operations 45,059 15,728 Energy, Chemicals and Resources (included in Discontinued Operations) (5,658 ) 3,621 Total $ 39,401 $ 19,349
Schedule of Restructuring and Other Activities	The activity in the Company’s accrual for the Restructuring and other charges for the three-month period ended December 28, 2018 is as follows (in thousands): Balance at September 28, 2018 $ 175,476 Net Charges 39,401 Payments and Usage (59,813 ) Balance at December 28, 2018 $ 155,064
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 months ended December 28, 2018 , and the CH2M acquisition and the 2015 Restructuring for the three months ended December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Lease Abandonments $ 2,484 $ 3,363 Involuntary Terminations 2,909 2,184 Outside Services 18,198 8,590 Other 15,810 5,212 Total $ 39,401 $ 19,349
Summary of Cumulative Amounts Incurred for Restructuring and Other Activities Costs	Cumulative amounts incurred to date under our various restructuring and other programs since fiscal 2015 by each major type of cost as of December 28, 2018 are as follows (in thousands): Lease Abandonments $ 295,257 Involuntary Terminations 224,551 Outside Services 78,874 Other 112,063 Total $ 710,745

Long-term Debt (Tables)

Long-term Debt (Tables)	3 Months Ended
	Dec. 28, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt	At December 28, 2018 and September 28, 2018 , long-term debt consisted of the following (principal amounts in thousands): Interest Rate Maturity December 28, 2018 September 28, 2018 Revolving Credit Facility LIBOR + applicable margin (1) February 2020 $ 673,606 $ 149,129 Term Loan Facility LIBOR + applicable margin (2) December 2020 1,500,000 1,500,000 Fixed-rate notes due: Senior Notes, Series A 4.27% May 2025 190,000 190,000 Senior Notes, Series B 4.42% May 2028 180,000 180,000 Senior Notes, Series C 4.52% May 2030 130,000 130,000 Less: Deferred Financing Fees (4,649 ) (4,998 ) Other Varies Varies 36 36 Total Long-term debt, net $ 2,668,993 $ 2,144,167 (1) 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 applicable LIBOR rates at December 28, 2018 and September 28, 2018 were approximately 1.38% to 3.79% and 1.38% to 3.47% , respectively. (2) Depending on the Company’s Consolidated Leverage Ratio (as defined in the credit agreement governing the Term Loan Facility), borrowings under the Term Loan 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 applicable LIBOR rates at December 28, 2018 and September 28, 2018 were approximately 3.82% and 3.71% , respectively.

Revenue Accounting for Contra_2

Revenue Accounting for Contracts and Adoption of ASC Topic 606 (Tables)	3 Months Ended
	Dec. 28, 2018
Revenue from Contract with Customer [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	The following table presents how the adoption of ASC Topic 606 affected certain line items in the Consolidated Statements of Earnings: Three Months Ended December 28, 2018 (in thousands) Recognition Impact of the Recognition Revenues $ 3,077,464 $ 6,324 $ 3,083,788 Direct costs of contracts (2,515,268 ) — (2,515,268 ) Gross profit 562,196 6,324 568,520 Operating Profit 106,806 6,324 113,130 Earnings from Continuing Operations Before Taxes 85,867 6,324 92,191 Income tax expense for Continuing Operations (21,571 ) (1,187 ) (22,758 ) Net Earnings of the Group from Continuing Operations 64,296 5,137 69,433 Net Earnings of the Group from Discontinued Operations 58,987 1,171 60,158 Net Earnings of the Group 123,283 6,308 129,591 Net Earnings Attributable to Jacobs from Continuing Operations 59,757 5,137 64,894 Net Earnings Attributable to Jacobs from Discontinued Operations 58,231 1,171 59,402 Net Earnings Attributable to Jacobs $ 117,988 $ 6,308 $ 124,296 The following table presents how the adoption of ASC Topic 606 affected certain line items in the Consolidated Balance Sheets: December 28, 2018 (in thousands) Recognition Impact of the Recognition Receivables and contract assets (previously presented as Receivables) $ 2,679,417 $ 2,491 $ 2,681,908 Current assets held for sale $ 1,199,050 $ 2,220 $ 1,201,270 Miscellaneous noncurrent assets $ 787,071 $ (1,187 ) $ 785,884 Contract Liabilities (previously presented as Billings in excess of costs) $ 413,597 $ (3,833 ) $ 409,764 Current liabilities held for sale $ 787,954 $ 4,325 $ 792,279
Disaggregation of Revenue	The following table further disaggregates our revenue by geographic area for the three months ended December 28, 2018 and December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Revenues: United States $ 2,182,304 $ 1,118,833 Europe 614,224 464,095 Canada 50,488 6,904 Asia 35,611 32,264 India 12,639 9,647 Australia and New Zealand 126,647 140,877 South America and Mexico 2,649 1,773 Middle East and Africa 59,226 9,606 Total $ 3,083,788 $ 1,783,999

Pension and Other Postretirem_2

Pension and Other Postretirement Benefit Plans (Tables)	3 Months Ended
	Dec. 28, 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 months ended December 28, 2018 and December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Component: Service cost $ 2,489 $ 2,281 Interest cost 15,142 15,424 Expected return on plan assets (24,837 ) (25,073 ) Amortization of previously unrecognized items 2,400 2,290 Plan Amendment and settlement loss (gain) 1,363 3,819 $ (3,443 ) $ (1,259 )
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 three months of fiscal 2019 $ 7,818 Cash contributions projected for the remainder of fiscal 2019 30,026 Total $ 37,844

Other Comprehensive Income (Tab

Other Comprehensive Income (Tables)	3 Months Ended
	Dec. 28, 2018
Equity [Abstract]
Reclassification out of Accumulated Other Comprehensive Income	The following table presents the Company's roll forward of accumulated other comprehensive income (loss) after-tax for the three months ended December 28, 2018 (in thousands): Change in Pension Liabilities Foreign Currency Translation Adjustment Gain/(Loss) on Cash Flow Hedges Total Balance at September 28, 2018 $ (309,867 ) $ (496,017 ) $ (819 ) $ (806,703 ) Other comprehensive income (loss) 3,476 (52,400 ) 834 (48,090 ) Reclassifications from other comprehensive income (loss) (2,172 ) — 413 (1,759 ) Balance at December 28, 2018 $ (308,563 ) $ (548,417 ) $ 428 $ (856,552 )

Earnings Per Share and Certai_2

Earnings Per Share and Certain Related Information (Tables)	3 Months Ended
	Dec. 28, 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 months ended December 28, 2018 and December 29, 2017 (in thousands): Three Months Ended December 28, 2018 December 29, 2017 Numerator for Basic and Diluted EPS: Net earnings attributable to Jacobs from continuing operations $ 64,894 $ (34,234 ) Net earnings from continuing operations allocated to participating securities (135 ) 243 Net earnings from continuing operations allocated to common stock for EPS calculation $ 64,759 $ (33,991 ) Net earnings attributable to Jacobs from discontinued operations $ 59,402 $ 36,397 Net earnings from discontinued operations allocated to participating securities (124 ) (258 ) Net earnings from discontinued operations allocated to common stock for EPS calculation $ 59,278 $ 36,139 Net earnings allocated to common stock for EPS calculation $ 124,037 $ 2,148 Denominator for Basic and Diluted EPS: Weighted average basic shares 142,451 125,008 Shares allocated to participating securities (297 ) (886 ) Shares used for calculating basic EPS attributable to common stock 142,154 124,122 Effect of dilutive securities: Stock compensation plans 1,424 1,023 Shares used for calculating diluted EPS attributable to common stock 143,578 125,145 Net Earnings Per Share: Basic Net Earnings from Continuing Operations Per Share $ 0.45 $ (0.27 ) Basic Net Earnings from Discontinued Operations Per Share $ 0.42 $ 0.29 Basic EPS $ 0.87 $ 0.02 Diluted Net Earnings from Continuing Operations Per Share $ 0.45 $ (0.27 ) Diluted Net Earnings from Discontinued Operations Per Share $ 0.41 $ 0.29 Diluted EPS $ 0.86 $ 0.02
Share Repurchases	The following table summarizes the activity under this program during fiscal 2019: Amount Authorized Average Price Per Total Shares Shares $500,000,000 $60.95 2,324,161 2,324,161 (1) Includes commissions paid and calculated at the average price per share.
Dividends Declared	Dividends paid during the first fiscal quarter of 2019 and the preceding fiscal year are as follows: Declaration Date Record Date Payment Date Cash Amount (per share) September 11, 2018 September 28, 2018 October 26, 2018 $0.15 July 19, 2018 August 3, 2018 August 31, 2018 $0.15 May 3, 2018 May 18, 2018 June 15, 2018 $0.15 January 18, 2018 February 16, 2018 March 16, 2018 $0.15 September 27, 2017 October 13, 2017 November 10, 2017 $0.15

Basis of Presentation (Details)

Basis of Presentation (Details) - USD ($) shares in Millions, $ in Millions	Oct. 21, 2018	Dec. 15, 2017
ECR Business
Business Acquisition [Line Items]
Consideration transferred	$ 3,300
Business combination consideration paid in cash	2,600
Business combination consideration equity issued	$ 58.2
CH2M HILL Companies, Ltd.
Business Acquisition [Line Items]
Business combination consideration paid in cash		$ 1,800
Business combination, cash acquired		315.2
Business combination consideration equity issued		$ 1,400
Percentage of outstanding shares of common and preferred stock acquired		100.00%
Business combination consideration equity issued, shares		20.7
Business combination assumed revolving credit facility and second lien notes		$ 706
Revolving Credit Facility and Second Lien Notes | CH2M HILL Companies, Ltd.
Business Acquisition [Line Items]
Business combination prepayment penalty		20
Business combination assumed revolving credit facility and second lien notes		$ 700

Business Combinations - Narrati

Business Combinations - Narrative (Details) - USD ($) shares in Millions	Dec. 29, 2017	Dec. 15, 2017	Dec. 28, 2018	Dec. 28, 2018
Business Acquisition [Line Items]
Decrease in intangible assets			$ (100,000)
Customer relationships, contracts and backlog
Business Acquisition [Line Items]
Decrease in intangible assets			$ 0
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		$ 706,000,000
Goodwill recognized expected to be deductible for tax purposes		0
Business Combination, Provisional Information, Initial Accounting Incomplete, Adjustment, Financial Liabilities		404,700,000
Decrease in intangible assets				$ 186,200,000
Decrease in property, equipment and improvements				50,500,000
Decrease in receivables				81,300,000
Increase in accrued liabilities				352,900,000
Increase in miscellaneous long-term assets				266,200,000
Goodwill increase in the period				$ 402,200,000
Revenue of acquiree since acquisition date, actual	$ 131,000,000
Earnings of acquiree since acquisition date, actual	15,700,000
Restructuring and transaction costs	$ 30,000,000
CH2M HILL Companies, Ltd. | Customer relationships, contracts and backlog
Business Acquisition [Line Items]
Acquired finite-lived intangible assets, weighted average useful life			10 years
CH2M HILL Companies, Ltd. | Customer relationships, contracts and backlog | Minimum
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life			9 years
CH2M HILL Companies, Ltd. | Customer relationships, contracts and backlog | Maximum
Business Acquisition [Line Items]
Finite-lived intangible asset, useful life			11 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	Dec. 28, 2018	Sep. 28, 2018	Dec. 15, 2017
Assets
Goodwill	$ 4,771,086	$ 4,795,856
CH2M HILL Companies, Ltd.
Assets
Cash and cash equivalents			$ 315,200
Receivables			1,120,600
Prepaid expenses and other			72,700
Property, equipment and improvements, net			175,100
Goodwill			3,101,000
Identifiable intangible assets:
Total identifiable intangible assets			416,700
Miscellaneous			543,600
Total Assets			5,744,900
Liabilities
Notes payable			2,200
Accounts payable			309,600
Accrued liabilities			735,700
Billings in excess of costs			260,800
Identifiable intangible liabilities:
Lease intangible liabilities			9,600
Long-term debt			(706,000)
Other deferred liabilities			659,000
Total Liabilities			2,682,900
Noncontrolling interests			(37,300)
Net assets acquired			3,024,700
CH2M HILL Companies, Ltd. | Customer relationships, contracts and backlog
Identifiable intangible assets:
Total identifiable intangible assets			412,300
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. $ in Millions	3 Months Ended
	Dec. 28, 2018USD ($)
Business Acquisition [Line Items]
Personnel costs	$ 41.2
Professional services and other expenses	26.7
Total	$ 67.9

Business Combinations - Summa_2

Business Combinations - Summary of Unaudited Proforma Operating Results (Details) - CH2M HILL Companies, Ltd. $ / shares in Units, $ in Millions	3 Months Ended
	Dec. 29, 2017USD ($)$ / shares
Business Acquisition [Line Items]
Revenues	$ 3,778.6
Net earnings of the Group	33.6
Net earnings (loss) attributable to Jacobs	$ 31.1
Net earnings (loss) attributable to Jacobs per share:
Basic earnings (loss) per share (in dollars per share) | $ / shares	$ 0.22
Diluted earnings (loss) per share (in dollars per share) | $ / shares	$ 0.21
Business acquisitions pro forma income tax expense (benefit)	$ 70.5

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	3 Months Ended
	Dec. 28, 2018USD ($)
Goodwill [Roll Forward]
September 28, 2018	$ 4,795,856
Post-Acquisition Adjustments	(14,000)
Foreign Exchange Impact	(11,000)
December 28, 2018	4,771,086
Aerospace, Technology and Nuclear
Goodwill [Roll Forward]
September 28, 2018	1,581,000
Post-Acquisition Adjustments	(10,000)
Foreign Exchange Impact	(4,000)
December 28, 2018	1,567,000
Buildings, Infrastructure and Advanced Facilities
Goodwill [Roll Forward]
September 28, 2018	3,215,000
Post-Acquisition Adjustments	(4,000)
Foreign Exchange Impact	(7,000)
December 28, 2018	$ 3,204,000

Goodwill and Intangibles - Narr

Goodwill and Intangibles - Narrative (Details) - USD ($) $ in Millions	Dec. 28, 2018	Dec. 29, 2017
CH2M HILL Companies, Ltd.
Finite-Lived Intangible Assets [Line Items]
Lease intangible liabilities	$ 8.4	$ 9.6

Goodwill and Intangibles - Sc_2

Goodwill and Intangibles - Schedule of Acquired Intangibles in Accompanying Consolidated Balance Sheets (Details) $ in Thousands	3 Months Ended
	Dec. 28, 2018USD ($)
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 28, 2018	$ 572,952
Amortization	(18,671)
Disposal	100
Foreign currency translation	(2,351)
December 28, 2018	552,030
Customer relationships, contracts and backlog
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 28, 2018	568,261
Amortization	(18,078)
Disposal	0
Foreign currency translation	(2,375)
December 28, 2018	547,808
Trade Name
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 28, 2018	2,102
Amortization	(444)
Disposal	0
Foreign currency translation	24
December 28, 2018	1,682
Lease Intangible Assets
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 28, 2018	2,527
Amortization	(136)
Disposal	0
Foreign currency translation	0
December 28, 2018	2,391
Other
Finite-Lived Intangible Assets and Liabilites [Line Items]
September 28, 2018	62
Amortization	(13)
Disposal	100
Foreign currency translation	0
December 28, 2018	$ 149

Goodwill and Intangibles - Sc_3

Goodwill and Intangibles - Schedule of Estimated Amortization Expense of Intangible Assets (Details) $ in Millions	Dec. 28, 2018USD ($)
Finite-Lived Intangible Assets, Amortization Expense, Maturity Schedule [Abstract]
2,019	$ 49.9
2,020	70
2,021	66.4
2,022	65.3
2,023	65
Thereafter	227
Total	$ 543.6

Discontinued Operations - Sal_3

Discontinued Operations - Sale of Energy, Chemicals and Resources ("ECR") Business (Details) - USD ($) shares in Millions	Oct. 21, 2018	Dec. 28, 2018	Dec. 29, 2017	Sep. 28, 2018
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Net Earnings of the Group from Discontinued Operations		$ 60,158,000	$ 36,464,000
Disposal Group, Including Discontinued Operation, Assets, Current [Abstract]
Current assets held for sale		1,201,270,000		$ 1,099,334,000
Disposal Group, Including Discontinued Operation, Assets, Noncurrent [Abstract]
Noncurrent assets held for sale		1,680,909,000		1,701,690,000
Disposal Group, Including Discontinued Operation, Liabilities, Current [Abstract]
Current liabilities held for sale		792,279,000		821,570,000
Disposal Group, Including Discontinued Operation, Liabilities, Noncurrent [Abstract]
Noncurrent liabilities held for sale		138,722,000		150,604,000
Depreciation and amortization:
Intangible assets		19,285,000	14,695,000
Stock based compensation		15,594,000	24,619,000
Energy, Chemicals and Resources | Discontinued Operations
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Revenues		1,164,707,000	966,312,000
Direct cost of contracts		995,606,000	826,502,000
Gross profit		169,101,000	139,810,000
Selling, general and administrative expenses		91,010,000	93,546,000
Operating Profit		78,091,000	46,264,000
Total other (expense) income, net		2,120,000	2,355,000
Earnings Before Taxes from Discontinued Operations		80,211,000	48,619,000
Income Tax Expense		20,053,000	12,155,000
Net Earnings of the Group from Discontinued Operations		60,158,000	36,464,000
Disposal Group, Including Discontinued Operation, Assets, Current [Abstract]
Cash and cash equivalents		27,195,000		21,138,000
Receivables and contract assets		1,134,795,000		1,040,996,000
Prepaid expenses and other		39,280,000		37,200,000
Current assets held for sale		1,201,270,000		1,099,334,000
Disposal Group, Including Discontinued Operation, Assets, Noncurrent [Abstract]
Property, Equipment and Improvements, net		198,520,000		199,847,000
Goodwill		1,290,723,000		1,308,000,000
Intangibles, net		81,834,000		83,005,000
Miscellaneous		109,832,000		110,838,000
Noncurrent assets held for sale		1,680,909,000		1,701,690,000
Disposal Group, Including Discontinued Operation, Liabilities, Current [Abstract]
Notes payable		1,537,000		1,782,000
Accounts payable		247,046,000		351,482,000
Accrued liabilities		303,933,000		321,627,000
Contract liabilities		239,763,000		146,679,000
Current liabilities held for sale		792,279,000		821,570,000
Disposal Group, Including Discontinued Operation, Liabilities, Noncurrent [Abstract]
Long-term Debt		1,685,000		2,710,000
Other Deferred Liabilities		137,037,000		147,894,000
Noncurrent liabilities held for sale		138,722,000		$ 150,604,000
Depreciation and amortization:
Property, equipment and improvements		2,109,600	6,355,900
Intangible assets		613,800	3,251,300
Additions to property and equipment		(1,254,100)	(7,621,000)
Stock based compensation		3,615,000	$ 2,364,500
ECR Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Consideration transferred	$ 3,300,000,000
Business combination consideration paid in cash	$ 2,600,000,000
Equity instrument consideration, shares	58.2
Professional services and other expenses		$ 6,300,000

Segment Information - Narrative

Segment Information - Narrative (Details)	3 Months Ended
	Dec. 28, 2018Business
Segment Reporting [Abstract]
Number of operating and reporting segments	3

Segment Information - Schedule

Segment Information - Schedule of Total Services Revenues for Reportable Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 28, 2018	Dec. 29, 2017
Segment Reporting Information [Line Items]
Revenues	$ 3,083,788	$ 1,783,999

Segment Information - Schedul_2

Segment Information - Schedule of Total Revenues, Segment Operating Profit and Total Asset for Reporting Segment (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 28, 2018	Dec. 29, 2017
Segment Reporting Information [Line Items]
Revenues	$ 3,083,788	$ 1,783,999
Total Segment Operating Profit	113,130	(4,670)
Restructuring and Other Charges from Continuing Operations	(47,234)	(15,727)
Total Other (Expense) Income, net	(20,939)	(2,033)
Earnings from Continuing Operations Before Taxes	92,191	(6,703)
Restructuring charges excluded segment profit	39,401
CH2M HILL Companies, Ltd.
Segment Reporting Information [Line Items]
Transaction Costs	0	(67,641)
Restructuring charges excluded segment profit	39,401	19,349
CH2M HILL Companies, Ltd. | Other Expense
Segment Reporting Information [Line Items]
Litigation expenses included in segment profit	2,200
Amortization of deferred financing fees	500	300
Operating Segments
Segment Reporting Information [Line Items]
Total Segment Operating Profit	231,611	127,927
Corporate
Segment Reporting Information [Line Items]
Other Corporate Expenses	(71,247)	(49,229)
Aerospace, Technology and Nuclear | Operating Segments
Segment Reporting Information [Line Items]
Revenues	1,035,028	710,875
Total Segment Operating Profit	72,152	61,066
Litigation expenses included in segment profit	15,000
Buildings, Infrastructure and Advanced Facilities | Operating Segments
Segment Reporting Information [Line Items]
Revenues	2,048,760	1,073,124
Total Segment Operating Profit	159,459	$ 66,861
Restructuring charges excluded segment profit	$ 22,600

Receivables (Details)

Receivables (Details) - USD ($) $ in Thousands	Dec. 28, 2018	Sep. 28, 2018
Components of receivables:
Amounts billed, net	$ 1,342,846	$ 1,107,250
Unbilled receivables and other	1,294,135	1,393,245
Contract assets	44,927	13,439
Total receivables and contract assets, net	2,681,908	2,513,934
Other information about receivables:
Amounts due from the United States federal government, included above, net of advanced billings	557,532	472,846
Claims receivable	$ 2,500	$ 0

Joint Ventures and VIE's (Narra

Joint Ventures and VIE's (Narrative) (Details) - USD ($) $ in Millions	3 Months Ended
	Dec. 28, 2018	Dec. 29, 2017	Sep. 28, 2018
Consolidated Joint Venture | VIE Primary beneficiary, aggregate disclosure
Variable Interest Entity, Consolidated, Carrying Amount, Assets and Liabilities, Net [Abstract]
VIE consolidated assets	$ 200.3	$ 162.3
VIE consolidated liabilities	123.6	86.1
Unconsolidated Joint Venture | VIE not primary beneficiary, aggregate disclosure
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net [Abstract]
VIE unconsolidated assets	92.2	85.2
VIE unconsolidated liabilities	88	75.9
Equity method investment exceeds carrying amount of share of net assets	74.2
Related Party Transaction, Due from (to) Related Party	10.6		$ 11.1
Unconsolidated Joint Venture | VIE, primary beneficiary
Variable Interest Entity, Nonconsolidated, Carrying Amount, Assets and Liabilities, Net [Abstract]
VIE unconsolidated assets	136.8	148.4
Income from equity method joint ventures	$ 10.2	$ 8.2

Restructuring and Other Charg_3

Restructuring and Other Charges - Narrative (Details) $ in Millions	3 Months Ended
	Dec. 28, 2018USD ($)	Dec. 29, 2017USD ($)	Mar. 27, 2015Business
Restructuring Cost and Reserve [Line Items]
Number of lines of business | Business			4
ECR Business
Restructuring Cost and Reserve [Line Items]
Liabilities held for sale	$ 33.2
CH2M HILL Companies, Ltd.
Restructuring Cost and Reserve [Line Items]
Restructuring pre-tax net charges	8.2	$ 5.5
Integration related costs	$ 26	$ 13.8

Restructuring and Other Charg_4

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
	Dec. 28, 2018	Dec. 29, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ 39,401
Operating Segments | Buildings, Infrastructure and Advanced Facilities
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	22,600
CH2M HILL Companies, Ltd.
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	39,401	$ 19,349
Continuing Operations | CH2M HILL Companies, Ltd.
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	45,059	15,728
Continuing Operations | CH2M HILL Companies, Ltd. | Operating Segments | Aerospace, Technology and Nuclear
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	449	312
Continuing Operations | CH2M HILL Companies, Ltd. | Operating Segments | Buildings, Infrastructure and Advanced Facilities
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	11,224	2,891
Continuing Operations | CH2M HILL Companies, Ltd. | Corporate
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	33,386	12,525
Discontinued Operations | CH2M HILL Companies, Ltd. | Operating Segments | Energy, Chemicals and Resources
Restructuring Cost and Reserve [Line Items]
Restructuring Charges	$ (5,658)	$ 3,621

Restructuring and Other Charg_5

Restructuring and Other Charges - Schedule of Restructuring and Other Activities (Details) $ in Thousands	3 Months Ended
	Dec. 28, 2018USD ($)
Restructuring Reserve [Roll Forward]
Balance at September 28, 2018	$ 175,476
Net Charges	39,401
Payments and Usage	(59,813)
December 28, 2018	$ 155,064

Restructuring and Other Charg_6

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
	Dec. 28, 2018	Dec. 29, 2017
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 39,401	$ 19,349
Lease Abandonments
Restructuring Cost and Reserve [Line Items]
Restructuring costs	2,484	3,363
Involuntary Terminations
Restructuring Cost and Reserve [Line Items]
Restructuring costs	2,909	2,184
Outside Services
Restructuring Cost and Reserve [Line Items]
Restructuring costs	18,198	8,590
Other
Restructuring Cost and Reserve [Line Items]
Restructuring costs	$ 15,810	$ 5,212

Restructuring and Other Charg_7

Restructuring and Other Charges - Summary of Cumulative Amounts Incurred for Restructuring and Other Activities Costs (Details) $ in Thousands	Dec. 28, 2018USD ($)
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	$ 710,745
Lease Abandonments
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	295,257
Involuntary Terminations
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	224,551
Outside Services
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	78,874
Other
Restructuring Cost and Reserve [Line Items]
Cumulative amounts incurred to date	$ 112,063

Long-term Debt - Schedule of Lo

Long-term Debt - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Dec. 28, 2018	Sep. 28, 2018
Debt Instrument [Line Items]
Less: Deferred Financing Fees	$ (4,649)	$ (4,998)
Other	36	36
Total Long-term debt, net	2,668,993	2,144,167
Term Loan Facility
Debt Instrument [Line Items]
Total Long-term debt, net	1,500,000	1,500,000
Senior Notes, Series A
Debt Instrument [Line Items]
Total Long-term debt, net	$ 190,000	190,000
Interest Rate	4.27%
Senior Notes, Series B
Debt Instrument [Line Items]
Total Long-term debt, net	$ 180,000	180,000
Interest Rate	4.42%
Senior Notes, Series C
Debt Instrument [Line Items]
Total Long-term debt, net	$ 130,000	130,000
Interest Rate	4.52%
Revolving Credit Facility
Debt Instrument [Line Items]
Total Long-term debt, net	$ 673,606	$ 149,129
Minimum | Eurodollar
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	1.00%
Minimum | Eurodollar | Revolving Credit Facility
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	1.00%
Minimum | Base Rate
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	0.00%
Minimum | Base Rate | Revolving Credit Facility
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	0.00%
Minimum | LIBOR
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	3.82%	3.71%
Minimum | LIBOR | Revolving Credit Facility
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	1.38%	1.38%
Maximum | Eurodollar
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	1.50%
Maximum | Eurodollar | Revolving Credit Facility
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	1.50%
Maximum | Base Rate
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	0.50%
Maximum | Base Rate | Revolving Credit Facility
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	0.50%
Maximum | LIBOR | Revolving Credit Facility
Debt Instrument [Line Items]
Margin added to variable rate interest rate (percentage)	3.79%	3.47%

Long-term Debt - (Narrative) (D

Long-term Debt - (Narrative) (Details)	3 Months Ended	6 Months Ended
	Dec. 28, 2018USD ($)	Mar. 30, 2018tranche	Sep. 28, 2018USD ($)	Feb. 07, 2014USD ($)
Debt Instrument [Line Items]
Long-term Debt	$ 2,668,993,000		$ 2,144,167,000
Minimum
Debt Instrument [Line Items]
Facility fee percentage	0.10%
Maximum
Debt Instrument [Line Items]
Facility fee percentage	0.25%
Revolving Credit Facility One Billion Six Hundred Million
Debt Instrument [Line Items]
Available borrowing capacity	$ 923,900,000
Term Loan Facility
Debt Instrument [Line Items]
Long-term Debt	1,500,000,000		1,500,000,000
Senior Notes As Amended Note Purchase Agreement
Debt Instrument [Line Items]
Long-term Debt	500,000,000
Long-term debt fair value	497,100,000
Revolving Credit Facility
Debt Instrument [Line Items]
Number of tranches | tranche		2
Long-term Debt	673,606,000		149,129,000
Revolving Credit Facility | Revolving Credit Facility One Billion Six Hundred Million
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity				$ 1,600,000,000
Credit facility, potential borrowing capacity				$ 2,100,000,000
Letter of Credit
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	300,000,000
Letter of Credit | Revolving Credit Facility One Billion Six Hundred Million
Debt Instrument [Line Items]
Direct borrowings on credit facility	2,500,000
Letter of Credit | Committed And Uncommitted Letter Of Credit Facility
Debt Instrument [Line Items]
Direct borrowings on credit facility	469,600,000
Sub Facility Of Swing Line Loans
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 50,000,000
CH2M HILL Companies, Ltd. | Equipment Financing | Minimum
Debt Instrument [Line Items]
Equipment financing rate	0.22%
CH2M HILL Companies, Ltd. | Equipment Financing | Maximum
Debt Instrument [Line Items]
Equipment financing rate	3.29%
Line of Credit
Debt Instrument [Line Items]
Short-term debt	$ 472,100,000		$ 446,600,000
Senior Notes [Member]
Debt Instrument [Line Items]
Contingent interest rate increase	0.75%

Revenue Accounting for Contra_3

Revenue Accounting for Contracts and Adoption of ASC Topic 606 - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended
	Sep. 28, 2018	Dec. 28, 2018	Sep. 29, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Retained earnings	$ 3,809,991	$ 3,796,864
Contract liabilities	377,760	409,764
Receivables and contract assets	2,513,934	2,681,908
Contract liability revenue recognized	225,200
Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Adoption of ASC 606, net of deferred taxes of ($10,285)			$ 37,209
Deferred Tax from ASC 606	$ 10,285
Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Contract liabilities		(3,833)
Receivables and contract assets		$ 2,491
Continuing Operations | Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Retained earnings			21,200
Deferred Income Tax Assets, Net			5,400
Contract liabilities			15,200
Receivables and contract assets			11,400
Discontinued Operations | Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Retained earnings			16,000
Deferred Income Tax Assets, Net			600
Contract liabilities			15,400
Retained Earnings | Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Adoption of ASC 606, net of deferred taxes of ($10,285)			$ 37,209

Revenue Accounting for Contra_4

Revenue Accounting for Contracts and Adoption of ASC Topic 606 - Income Statement Impact of Adoption of the Amended Revenue Recognition Guidance (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 28, 2018	Dec. 29, 2017
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	$ 3,083,788	$ 1,783,999
Direct cost of contracts	(2,515,268)	(1,441,905)
Gross Profit	568,520	342,094
Total Segment Operating Profit	113,130	(4,670)
Earnings from Operations Before Taxes	92,191	(6,703)
Income tax expense for Continuing Operations	(22,758)	(27,200)
Net Earnings of the Group	69,433	(33,903)
Net Earnings of the Group from Discontinued Operations	60,158	36,464
Net Earnings of the Group	129,591	2,561
Net Earnings Attributable to Jacobs from Continuing Operations	59,402	36,397
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent	64,894	(34,234)
Net Income (Loss) Attributable to Noncontrolling Interest	5,295	398
Net Income (Loss) Attributable to Parent	124,296	$ 2,163
Continuing Operations
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Gross Profit	568,520
Net Earnings of the Group	69,433
Net Earnings of the Group	129,591
Net Income (Loss) Attributable to Parent	124,296
Continuing Operations | Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	6,324
Direct cost of contracts	0
Gross Profit	6,324
Total Segment Operating Profit	6,324
Earnings from Operations Before Taxes	6,324
Income tax expense for Continuing Operations	(1,187)
Net Earnings of the Group	5,137
Net Earnings of the Group from Discontinued Operations	1,171
Net Earnings of the Group	6,308
Net Earnings Attributable to Jacobs from Continuing Operations	5,137
Net Income (Loss) Attributable to Noncontrolling Interest	1,171
Net Income (Loss) Attributable to Parent	6,308
Continuing Operations | Calculated under Revenue Guidance in Effect before Topic 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Revenues	3,077,464
Direct cost of contracts	(2,515,268)
Gross Profit	562,196
Total Segment Operating Profit	106,806
Earnings from Operations Before Taxes	85,867
Income tax expense for Continuing Operations	(21,571)
Net Earnings of the Group	64,296
Net Earnings of the Group from Discontinued Operations	58,987
Net Earnings of the Group	123,283
Net Earnings Attributable to Jacobs from Continuing Operations	59,757
Net Income (Loss) Attributable to Noncontrolling Interest	58,231
Net Income (Loss) Attributable to Parent	$ 117,988

Revenue Accounting for Contra_5

Revenue Accounting for Contracts and Adoption of ASC Topic 606 - Balance Sheet Impact of Adoption of the Amended Revenue Recognition Guidance (Details) - USD ($) $ in Thousands	Dec. 28, 2018	Sep. 28, 2018
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables and contract assets	$ 2,681,908	$ 2,513,934
Current assets held for sale	1,201,270	1,099,334
Miscellaneous noncurrent assets	785,884	760,854
Contract liabilities	409,764	377,760
Current liabilities held for sale	792,279	$ 821,570
Calculated under Revenue Guidance in Effect before Topic 606
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables and contract assets	2,679,417
Current assets held for sale	1,199,050
Miscellaneous noncurrent assets	787,071
Contract liabilities	413,597
Current liabilities held for sale	787,954
Difference between Revenue Guidance in Effect before and after Topic 606 | Accounting Standards Update 2014-09
Revenue, Initial Application Period Cumulative Effect Transition [Line Items]
Receivables and contract assets	2,491
Current assets held for sale	2,220
Miscellaneous noncurrent assets	(1,187)
Contract liabilities	(3,833)
Current liabilities held for sale	$ 4,325

Revenue Accounting for Contra_6

Revenue Accounting for Contracts and Adoption of ASC Topic 606 - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Dec. 28, 2018	Dec. 29, 2017
Disaggregation of Revenue [Line Items]
Revenues	$ 3,083,788	$ 1,783,999
United States
Disaggregation of Revenue [Line Items]
Revenues	2,182,304	1,118,833
Europe
Disaggregation of Revenue [Line Items]
Revenues	614,224	464,095
Canada
Disaggregation of Revenue [Line Items]
Revenues	50,488	6,904
Asia
Disaggregation of Revenue [Line Items]
Revenues	35,611	32,264
India
Disaggregation of Revenue [Line Items]
Revenues	12,639	9,647
Australia and New Zealand
Disaggregation of Revenue [Line Items]
Revenues	126,647	140,877
South America and Mexico
Disaggregation of Revenue [Line Items]
Revenues	2,649	1,773
Middle East and Africa
Disaggregation of Revenue [Line Items]
Revenues	$ 59,226	$ 9,606

Revenue Accounting for Contra_7

Revenue Accounting for Contracts and Adoption of ASC Topic 606 - Remainng Performance Obligation (Details) $ in Billions	Dec. 28, 2018USD ($)
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Performance Obligation [Abstract]
Total remaining performance obligations	$ 12.4

Revenue Accounting for Contra_8

Revenue Accounting for Contracts and Adoption of ASC Topic 606 - Remainng Performance Obligation, Percent (Details)	Dec. 28, 2018
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	57.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2020-01-01
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Remaining performance obligation, percentage	43.00%

Pension and Other Postretirem_3

Pension and Other Postretirement Benefit Plans - Narrative (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Dec. 31, 2017	Mar. 29, 2019	Dec. 28, 2018	Dec. 29, 2017
Defined Benefit Plan Disclosure [Line Items]
Service cost			$ 2,489	$ 2,281
Plan Amendment and settlement loss (gain)	$ (3,800)		(1,363)	(3,819)
Increase in pension liabilities due to Guaranteed Minimum Pension ruling			38,200
Accounting Standards Update 2017-07 | Miscellaneous Income (Expense), Net
Defined Benefit Plan Disclosure [Line Items]
Service cost			4,000	$ 3,700
Forecast
Defined Benefit Plan Disclosure [Line Items]
Plan Amendment and settlement loss (gain)		$ 32,000
CH2M Hill and OMI Retiree Medical Plans
Defined Benefit Plan Disclosure [Line Items]
Plan Amendment and settlement loss (gain)			$ 2,200

Pension and Other Postretirem_4

Pension and Other Postretirement Benefit Plans - Schedule of Pension Plans' Expense (Details) - USD ($) $ in Thousands	1 Months Ended	3 Months Ended
	Dec. 31, 2017	Dec. 28, 2018	Dec. 29, 2017
Component:
Service cost		$ 2,489	$ 2,281
Interest cost		15,142	15,424
Expected return on plan assets		(24,837)	(25,073)
Amortization of previously unrecognized items		2,400	2,290
Plan Amendment and settlement loss (gain)	$ 3,800	1,363	3,819
Net periodic benefit		$ (3,443)	$ (1,259)

Pension and Other Postretirem_5

Pension and Other Postretirement Benefit Plans - Defined Contribution Plans (Details) $ in Thousands	3 Months Ended
	Dec. 28, 2018USD ($)
Defined Benefit Plan [Abstract]
Cash contributions made during the first three months of fiscal 2019	$ 7,818
Cash contributions projected for the remainder of fiscal 2019	30,026
Total	$ 37,844

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) - USD ($) $ in Millions	Dec. 22, 2018	Dec. 28, 2018	Dec. 29, 2017
Income Tax Contingency [Line Items]
Income tax expense for the measurement period	$ 144.4
Effective income tax rate (percent)		24.70%	(405.80%)
Provisional remeasurement income tax expense discrete benefit, deferred tax balances	14.3
Estimated valuation allowance	$ 104.2
Decrease in unrecognized tax benefits is reasonably possible		$ 12.6
Foreign Tax Authority
Income Tax Contingency [Line Items]
Charges and benefit from valuation allowance, amount		53
Domestic Tax Authority
Income Tax Contingency [Line Items]
Charges and benefit from valuation allowance, amount		$ 24

Other Comprehensive Income (Det

Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Dec. 28, 2018	Dec. 29, 2017	Sep. 28, 2018
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at September 28, 2018	$ 5,854,345
Other comprehensive income (loss)	(49,849)	$ 24,529
Balance at December 28, 2018	5,753,102		$ 5,854,345
Total
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at September 28, 2018	(806,703)
Other comprehensive income (loss)	(48,090)
Reclassifications from other comprehensive income (loss)			(1,759)
Balance at December 28, 2018	(856,552)		(806,703)
Change in Pension Liabilities
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at September 28, 2018	(309,867)
Other comprehensive income (loss)	3,476
Reclassifications from other comprehensive income (loss)			(2,172)
Balance at December 28, 2018	(308,563)		(309,867)
Foreign Currency Translation Adjustment
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at September 28, 2018	(496,017)
Other comprehensive income (loss)	(52,400)
Reclassifications from other comprehensive income (loss)			0
Balance at December 28, 2018	(548,417)		(496,017)
Gain/(Loss) on Cash Flow Hedges
AOCI Including Portion Attributable to Noncontrolling Interest, Net of Tax [Roll Forward]
Balance at September 28, 2018	(819)
Other comprehensive income (loss)	834
Reclassifications from other comprehensive income (loss)			413
Balance at December 28, 2018	$ 428		$ (819)

Earnings Per Share and Certai_3

Earnings Per Share and Certain Related Information - Schedule of EPS to Denominator (Details) - USD ($)	1 Months Ended	3 Months Ended
	Jul. 23, 2015	Dec. 28, 2018	Dec. 29, 2017
Earnings Per Share Reconciliation [Abstract]
Income (Loss) from Continuing Operations, Net of Tax, Attributable to Parent		$ 64,894,000	$ (34,234,000)
Numerator for Basic and Diluted EPS:
Net earnings attributable to Jacobs from continuing operations		124,296,000	2,163,000
Undistributed Continuing Operation Earnings (Loss), Basic		(135,000)	243,000
Undistributed Earnings (Loss) from Continuing Operations Available to Common Shareholders, Basic		64,759,000	(33,991,000)
Net Income (Loss) Attributable to Noncontrolling Interest		5,295,000	398,000
Net Earnings Attributable to Jacobs from Continuing Operations		59,402,000	36,397,000
Undistributed Discontinued Operation Earnings (Loss), Basic		(124,000)	(258,000)
Undistributed Earnings (Loss) from Discontinued Operations Available to Common Shareholders, Basic		59,278,000	36,139,000
Undistributed Earnings (Loss) Available to Common Shareholders, Basic		$ 124,037,000	$ 2,148,000
Denominator for Basic and Diluted EPS:
Weighted average basic shares (in shares)		142,451,000	125,008,000
Shares allocated to participating securities (in shares)		(297,000)	(886,000)
Shares used for calculating basic EPS attributable to common stock (in shares)		142,154,000	124,122,000
Effect of dilutive securities:
Stock compensation plans (in shares)		1,424,000	1,023,000
Shares used for calculating diluted EPS attributable to common stock (in shares)		143,578,000	125,145,000
Earnings Per Share, Basic [Abstract]
Basic Net Earnings from Continuing Operations Per Share (in dollars per share)		$ 0.45	$ (0.27)
Basic Net Earnings from Discontinued Operations Per Share (in dollars per share)		0.42	0.29
Basic Earnings Per Share (in dollars per share)		0.87	0.02
Earnings Per Share, Diluted [Abstract]
Diluted Net Earnings from Continuing Operations Per Share (in dollars per share)		0.45	(0.27)
Diluted Net Earnings from Discontinued Operations Per Share (in dollars per share)		0.41	0.29
Diluted Earnings Per Share (in dollars per share)		$ 0.86	$ 0.02
Share Repurchases
Amount authorized to be repurchased	$ 500,000,000
Average cost per share repurchased (in dollars per share)	$ 60.95
Number of shares repurchased (in shares)	2,324,161

Earnings Per Share and Certai_4

Earnings Per Share and Certain Related Information - Narrative (Details) - USD ($)	Jan. 17, 2019	Sep. 11, 2018	Jul. 19, 2018	May 03, 2018	Jan. 18, 2018	Sep. 27, 2017	Jul. 23, 2015
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Amount authorized to be repurchased							$ 500,000,000
Number of shares repurchased (in shares)							2,324,161
Dividends declared (in dollars per share)		$ 0.15	$ 0.15	$ 0.15	$ 0.15	$ 0.15
Subsequent Event
Earnings Per Share, Basic, by Common Class, Including Two Class Method [Line Items]
Amount authorized to be repurchased	$ 1,000,000,000
Dividends declared (in dollars per share)	$ 0.17

Earnings Per Share and Certai_5

Earnings Per Share and Certain Related Information - Dividends (Details) - $ / shares	Oct. 26, 2018	Sep. 11, 2018	Aug. 31, 2018	Jul. 19, 2018	Jun. 15, 2018	May 03, 2018	Mar. 16, 2018	Jan. 18, 2018	Nov. 10, 2017	Sep. 27, 2017
Earnings Per Share Reconciliation [Abstract]
Dividends declared (in dollars per share)		$ 0.15		$ 0.15		$ 0.15		$ 0.15		$ 0.15
Dividends paid (in dollars per share)	$ 0.15		$ 0.15		$ 0.15		$ 0.15		$ 0.15

Commitments and Contingencies (

Commitments and Contingencies (Details) - USD ($)	Sep. 30, 2015	Aug. 31, 2017	Dec. 28, 2018	Sep. 28, 2018	Sep. 28, 2012
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
General Electric and GE Electrical International Inc | Pending Litigation | Minimum
Loss Contingencies [Line Items]
Damages sought		$ 530,000,000
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			$ 472,100,000	$ 446,600,000
Surety Bond
Loss Contingencies [Line Items]
Short-term debt			$ 1,300,000,000	$ 870,300,000

Uncategorized Items - jec-20181

Label	Element	Value
Accounting Standards Update 2014-09 [Member] | Parent [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ (37,209,000)