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Service Revenue (Tables) | 6 Months Ended
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Nov. 30, 2018
Service Revenue [Abstract] |
Summary of Disaggregates Revenue by Services |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | For the three months ended |  | For the six months ended
﻿ |  | November 30, |  | November 30,
﻿ |  |  |  |  | 2017 |  |  |  |  | 2017
﻿In millions |  | 2018 |  | As Adjusted(1) |  | 2018 |  | As Adjusted(1)
﻿Management Solutions |  | $ | 685.4 |  | $ | 653.5 |  | $ | 1,373.1 |  | $ | 1,319.4
﻿PEO and Insurance Services |  |  | 155.2 |  |  | 135.5 |  |  | 313.2 |  |  | 248.8
﻿Total service revenue |  | $ | 840.6 |  | $ | 789.0 |  | $ | 1,686.3 |  | $ | 1,568.2
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ (1) Amounts have been adjusted to reflect the adoption of ASC Topic 606.
Summary of Changes in Deferred Revenue Related to Material Right Performance Obligations |
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﻿ |  |  |  |  |  |
﻿ |  | For the three months ended |  | For the six months ended
﻿In millions |  | November 30, 2018 |  | November 30, 2018
﻿Balance, beginning of period |  | $ | 45.7 |  | $ | 46.4
﻿Deferral of revenue |  |  | 7.1 |  |  | 13.2
﻿Recognition of unearned revenue |  |  | (6.8) |  |  | (13.6)
﻿Balance, end of period |  | $ | 46.0 |  | $ | 46.0
﻿ |  |  |  |  |  |
﻿
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts | ﻿
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﻿ |  | For the three months ended November 30, 2018
﻿ |  | Beginning |  | Capitalization |  |  |  | Ending |
﻿In millions |  | balance |  | of costs |  | Amortization |  | balance |
﻿Costs to obtain a contract |  | $ | 448.5 |  | $ | 37.9 |  | $ | (39.1) |  | $ | 447.3 |
﻿Costs to fulfill a contact |  | $ | 65.7 |  | $ | 5.9 |  | $ | (5.8) |  | $ | 65.8 |
﻿ ﻿
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﻿ |  | For the six months ended November 30, 2018
﻿ |  | Beginning |  | Capitalization |  |  |  | Ending |
﻿In millions |  | balance |  | of costs |  | Amortization |  | balance |
﻿Costs to obtain a contract |  | $ | 455.0 |  | $ | 70.3 |  | $ | (78.0) |  | $ | 447.3 |
﻿Costs to fulfill a contact |  | $ | 65.4 |  | $ | 11.9 |  | $ | (11.5) |  | $ | 65.8 |

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- Definition Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 340 -SubTopic 40 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=68051541&loc=SL49131252-203054 + Details
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- Definition Tabular disclosure of contract balances and changes in contract balances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130551-203045 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
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