Revenue and Contract Balances (Tables)

9 Months Ended

Jun. 28, 2020

Revenue from Contract with Customer [Abstract]

Reconciliation of Disaggregation of Revenue to Reportable Segments

The following tables provide information about disaggregated revenue:

	Three Months Ended				Nine Months Ended
	June 28, 2020		June 30, 2019		June 28, 2020		June 30, 2019
	(in thousands)
Client Sector:
U.S. state and local government	$	96,669	$	172,148	$	321,286	$	425,296
U.S. federal government (1)	243,414		245,723		731,977		686,979
U.S. commercial	168,985		194,980		514,154		533,738
International (2)	200,703		212,942		674,110		619,833
Total	$	709,771	$	825,793	$	2,241,527	$	2,265,846
Contract Type:
Fixed-price	$	275,810	$	271,287	$	802,477	$	760,051
Time-and-materials	309,123		419,564		1,047,900		1,101,728
Cost-plus	124,838		134,942		391,150		404,067
Total	$	709,771	$	825,793	$	2,241,527	$	2,265,846

⁽¹⁾     Includes revenue generated under U.S. federal government contracts performed outside the United States.

⁽²⁾ Includes revenue generated from foreign operations, primarily in Canada, Australia and the United Kingdom, and revenue generated from non-U.S. clients.

Summary of Net Contract Liabilities/Assets

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

	Balance at
	June 28, 2020		September 29, 2019
	(in thousands)
Contract assets (1)	$	100,324	$	114,324
Contract liabilities	(182,939)		(165,611)
Net contract liabilities	$	(82,615)	$	(51,287)

(1)     Includes $19.9 million and $26.5 million of contract retentions as of June 28, 2020 and September 29, 2019, respectively.

Net Accounts Receivable Components

Net accounts receivable consisted of the following:

	Balance at
	June 28, 2020		September 29, 2019
	(in thousands)
Billed	$	431,117	$	522,256
Unbilled	256,404		300,035
Total accounts receivable	687,521		822,291
Allowance for doubtful accounts	(55,655)		(53,571)
Total accounts receivable, net	$	631,866	$	768,720

Remaining Performance Obligation, Expected Timing

We expect to satisfy our RUPOs as of June 28, 2020 over the following periods:

	Amount
	(in thousands)
Within 12 months	$	1,763,438
Beyond	1,286,495
Total	$	3,049,933