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Funds Held for Clients and Corporate Investments (Details) (USD $) In Millions, unless otherwise specified | Feb. 28, 2014 | May 31, 2013
--- | --- | ---
Type of issue: |  |  |  |
Funds held for clients money market securities and other cash equivalents, Amortized cost | $ 2,507.4 |  | $ 1,137.7 |
Funds held for clients money market securities and other cash equivalents, Gross unrealized gains | 0 |  | 0 |
Funds held for clients money market securities and other cash equivalents, Gross unrealized losses | 0 |  | 0 |
Funds held for clients money market securities and other cash equivalents, Fair value | 2,507.4 |  | 1,137.7 |
Available-for-sale securities: |  |  |  |
Amortized cost | 3,050.3 |  | 3,656.7 |
Gross unrealized gains | 43.1 |  | 40.4 |
Gross unreailzed losses | (3.9) |  | (5.7) |
Fair value | 3,089.5 |  | 3,691.4 |
Other, Amortized cost | 10.4 |  | 9.5 |
Other, Gross unrealized gains | 1.7 |  | 1.2 |
Other, Gross unrealized losses | 0 |  | 0 |
Other, Fair value | 12.1 |  | 10.7 |
Total funds held for clients and corporate investments, Amortized cost | 5,568.1 |  | 4,803.9 |
Total funds held for clients and corporate investments, Gross unrealized gains | 44.8 |  | 41.6 |
Total funds held for clients and corporate investments, Gross unrealized losses | (3.9) |  | (5.7) |
Total funds held for clients and corporate investments, Fair value | 5,609.0 |  | 4,839.8 |
General obligation municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Amortized cost | 1,623.2 |  | 1,432.9 |
Gross unrealized gains | 28.8 |  | 27.4 |
Gross unreailzed losses | (2.5) |  | (3.5) |
Fair value | 1,649.5 |  | 1,456.8 |
Pre-refunded municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Amortized cost | 124.1 | [1] | 201.0 | [1]
Gross unrealized gains | 2.1 | [1] | 2.9 | [1]
Gross unreailzed losses | 0 | [1] | 0 | [1]
Fair value | 126.2 | [1] | 203.9 | [1]
Revenue municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Amortized cost | 837.5 |  | 746.1 |
Gross unrealized gains | 12.2 |  | 10.1 |
Gross unreailzed losses | (1.4) |  | (2.2) |
Fair value | 848.3 |  | 754.0 |
Variable rate demand notes [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Amortized cost | 465.5 |  | 1,276.7 |
Gross unrealized gains | 0 |  | 0 |
Gross unreailzed losses | 0 |  | 0 |
Fair value | $ 465.5 |  | $ 1,276.7 |
[1] | Pre-refunded municipal bonds are secured by an escrow fund of U.S. government obligations.

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- Definition This item represents the cost of debt and equity securities, which are categorized neither as held-to-maturity nor trading, net of adjustments including accretion, amortization, collection of cash, previous other-than-temporary impairments recognized in earnings (less any cumulative-effect adjustments recognized, as defined), and fair value hedge accounting adjustments, if any. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.2) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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