XML 39 R28.htm IDEA: XBRL DOCUMENT
v3.23.1

Goodwill, Service Contracts and Other Assets, Net (Tables) | 9 Months Ended
--- | ---
Feb. 28, 2023
Goodwill, Service Contracts And Other Assets [Abstract] |
Changes in Carrying Amount of Goodwill by Operating Segment | Changes in the carrying amount of goodwill and service contracts for the nine months ended February 28, 2023, by reportable operating segment and All Other, are as follows:
Goodwill (in thousands) | Uniform Rental and Facility Services |  | First Aid and Safety Services |  | All Other |  | Total
Balance as of June 1, 2022 | $ | 2,635,099 |  |  | $ | 285,769 |  |  | $ | 122,108 |  |  | $ | 3,042,976 |
Goodwill acquired | 13,370 |  |  | 6,642 |  |  | 756 |  |  | 20,768 |
Foreign currency translation | (18,466) |  |  | (1,636) |  |  | (64) |  |  | (20,166) |
Balance as of February 28, 2023 | $ | 2,630,003 |  |  | $ | 290,775 |  |  | $ | 122,800 |  |  | $ | 3,043,578 |
Changes in the Carrying Amount of Service Contracts by Operating Segment |
Service Contracts (in thousands) | Uniform Rental and Facility Services |  | First Aid and Safety Services |  | All Other |  | Total
Balance as of June 1, 2022 | $ | 349,634 |  |  | $ | 24,144 |  |  | $ | 17,860 |  |  | $ | 391,638 |
Service contracts acquired | 5,679 |  |  | 1,823 |  |  | 1,154 |  |  | 8,656 |
Service contracts amortization | (32,454) |  |  | (3,845) |  |  | (3,267) |  |  | (39,566) |
Foreign currency translation | (3,432) |  |  | (150) |  |  | — |  |  | (3,582) |
Balance as of February 28, 2023 | $ | 319,427 |  |  | $ | 21,972 |  |  | $ | 15,747 |  |  | $ | 357,146 |
Information Regarding Service Contracts and Other Assets | Information regarding Cintas’ service contracts and other assets, net is as follows:
| As of February 28, 2023 |  |  | As of May 31, 2022
(In thousands) | Carrying Amount |  | Accumulated Amortization |  | Net |  |  | Carrying Amount |  | Accumulated Amortization |  | Net
Service contracts | $ | 1,001,864 |  |  | $ | 644,718 |  |  | $ | 357,146 |  |  |  | $ | 1,001,311 |  |  | $ | 609,673 |  |  | $ | 391,638 |
Capitalized contract costs (1) | $ | 637,891 |  |  | $ | 389,140 |  |  | $ | 248,751 |  |  |  | $ | 551,582 |  |  | $ | 319,358 |  |  | $ | 232,224 |
Noncompete and consulting agreements | 51,563 |  |  | 45,131 |  |  | 6,432 |  |  |  | 50,637 |  |  | 43,775 |  |  | 6,862 |
Other | 142,813 |  |  | 21,376 |  |  | 121,437 |  |  |  | 125,941 |  |  | 20,917 |  |  | 105,024 |
Total other assets, net | $ | 832,267 |  |  | $ | 455,647 |  |  | $ | 376,620 |  |  |  | $ | 728,160 |  |  | $ | 384,050 |  |  | $ | 344,110 |
(1) The current portion of capitalized contract costs, included in prepaid expenses and other current assets on the consolidated condensed balance sheets as of February 28, 2023 and May 31, 2022, is $90.4 million and $83.7 million, respectively.
Estimated Future Amortization Expense | As of February 28, 2023, the estimated future amortization expense for service contracts and other assets, excluding any future acquisitions and commissions to be earned, is as follows:
Fiscal Year (In thousands) |  |
2023 (remaining three months) |  | $ | 37,864 |
2024 |  | 142,394 |
2025 |  | 127,831 |
2026 |  | 107,040 |
2027 |  | 87,552 |
Thereafter |  | 203,474 |
Total future amortization expense |  | $ | 706,155 |

X
- Definition -- None. No documentation exists for this element. -- + References No definition available. + Details
Name: | ctas_GoodwillServiceContractsAndOtherAssetsAbstract
Namespace Prefix: | ctas_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of amortizable intangible assets and other assets, in total and by major class, including gross carrying amount and accumulated amortization. + References No definition available. + Details
Name: | ctas_ScheduleOfFiniteLivedIntangibleAssetsAndOtherAssetsByMajorClassTableTextBlock
Namespace Prefix: | ctas_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of changes in the carrying amount of service contracts finite-lived intangible assets by operating segment. + References No definition available. + Details
Name: | ctas_ScheduleOfServiceContractsFiniteLivedIntangibleAssetsByOperatingSegmentTableTextBlock
Namespace Prefix: | ctas_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of amortization expense of assets, excluding financial assets, that lack physical substance, having a limited useful life. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsAmortizationExpenseTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (c) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (g) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (e) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (d) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1A -URI https://asc.fasb.org/extlink&oid=121556970&loc=SL108378252-109267 Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 9: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13854-109267 Reference 11: http://www.xbrl.org/2003/role/exampleRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 55 -Paragraph 24 -URI https://asc.fasb.org/extlink&oid=122137925&loc=d3e14258-109268 Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=121556970&loc=d3e13816-109267 + Details
Name: | us-gaap_ScheduleOfGoodwillTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration