
	June 30, 2026		September 30, 2025
	(in millions)
Accrued salaries and benefits	$	616.5	$	727.0
Accrued contract costs	1,437.7		1,419.0
Other accrued expenses	347.8		344.5
Total	$	2,402.0	$	2,490.5

Accrued contract costs above include balances related to professional liability accruals, which is discussed in more detail in Note 15. The remaining accrued contract costs primarily relate to costs for services provided by subcontractors and other non-employees. During the first nine months of fiscal 2026 the Company incurred restructuring and acquisition expenses of $53.6 million, including personnel and other costs of $40.8 million and real estate costs of $12.8 million, of which $42.0 million was accrued and unpaid at June 30, 2026. During the first nine months of fiscal 2025, the Company did not initiate any new transformational restructuring activities.

Other accrued expenses includes primarily accrued dividends payable, current operating lease liabilities noted in Note 12, and accrued VAT taxes of $63.4 million and $62.5 million as of June 30, 2026 and September 30, 2025, respectively. On June 3, 2026, the Company’s Board of Directors declared a quarterly cash dividend of $0.31 per share, which was paid on July 17, 2026 to stockholders of record as of the close of business on July 1, 2026. As of June 30, 2026, accrued and unpaid dividends totaled $42.5 million.