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Funds Held for Clients and Corporate Investments (Details) (USD $) In Millions, unless otherwise specified | Aug. 31, 2014 | May 31, 2014
--- | --- | ---
Type of issue: |  |  |  |
Funds held for clients money market securities and other cash equivalents, Amortized cost | $ 1,779.1 |  | $ 1,579.2 |
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 | 1,779.1 |  | 1,579.2 |
Available-for-sale securities: |  |  |  |
Amortized cost | 2,726.1 |  | 3,356.9 |
Gross unrealized gains | 42.3 |  | 37.5 |
Gross unreailzed losses | (1.3) |  | (3.0) |
Fair value | 2,767.1 |  | 3,391.4 |
Other, Amortized cost | 11.9 |  | 10.6 |
Other, Gross unrealized gains | 1.9 |  | 1.7 |
Other, Gross unrealized losses | 0 |  | 0 |
Other, Fair value | 13.8 |  | 12.3 |
Total funds held for clients and corporate investments, Amortized cost | 4,517.1 |  | 4,946.7 |
Total funds held for clients and corporate investments, Gross unrealized gains | 44.2 |  | 39.2 |
Total funds held for clients and corporate investments, Gross unrealized losses | (1.3) |  | (3.0) |
Total funds held for clients and corporate investments, Fair value | 4,560.0 |  | 4,982.9 |
General obligation municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Amortized cost | 1,638.3 |  | 1,605.4 |
Gross unrealized gains | 27.2 |  | 25.0 |
Gross unreailzed losses | (1.0) |  | (1.9) |
Fair value | 1,664.5 |  | 1,628.5 |
Pre-refunded municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Amortized cost | 121.6 | [1] | 140.4 | [1]
Gross unrealized gains | 2.6 | [1] | 2.4 | [1]
Gross unreailzed losses | 0 | [1] | 0 | [1]
Fair value | 124.2 | [1] | 142.8 | [1]
Revenue municipal bonds [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Amortized cost | 920.5 |  | 858.8 |
Gross unrealized gains | 12.5 |  | 10.1 |
Gross unreailzed losses | (0.3) |  | (1.1) |
Fair value | 932.7 |  | 867.8 |
Variable rate demand notes [Member] |  |  |  |
Available-for-sale securities: |  |  |  |
Amortized cost | 45.7 |  | 752.3 |
Gross unrealized gains | 0 |  | 0 |
Gross unreailzed losses | 0 |  | 0 |
Fair value | $ 45.7 |  | $ 752.3 |
[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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