Maximus, Inc. Annual report pursuant to Section 13 and 15(d)

Annual report pursuant to Section 13 and 15(d)

Deferred contract costs

Deferred contract costs

12 Months Ended

Sep. 30, 2015

10. Deferred contract costs

Deferred contract costs consist of contractually recoverable direct set-up costs relating to long-term service contracts. These costs include direct and incremental costs incurred prior to the commencement of us providing contracted services to our customers. These costs are expensed over the period the services are provided. Deferred contract costs consist of the following (in thousands):

	As of September 30,
	2015			2014
Deferred contract costs	$	27,282		$	25,489
Less: accumulated amortization		(8,156	)		(13,443	)

Total deferred contract costs, net	$	19,126		$	12,046