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Service Revenue (Tables) | 9 Months Ended
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Feb. 28, 2019
Service Revenue [Abstract] |
Summary of Disaggregates Revenue by Services |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | For the three months ended |  | For the nine months ended
﻿ |  | February 28, |  | February 28,
﻿ |  |  |  |  | 2018 |  |  |  |  | 2018
﻿In millions |  | 2019 |  | As Adjusted(1) |  | 2019 |  | As Adjusted(1)
﻿Management Solutions |  | $ | 801.6 |  | $ | 768.8 |  | $ | 2,174.7 |  | $ | 2,088.2
﻿PEO and Insurance Services |  |  | 245.8 |  |  | 149.2 |  |  | 559.0 |  |  | 398.0
﻿Total service revenue |  | $ | 1,047.4 |  | $ | 918.0 |  | $ | 2,733.7 |  | $ | 2,486.2
﻿ |  |  |  |  |  |  |  |  |  |  |  |
﻿ (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 |
﻿ |  |  |  |  |  |
﻿ |  |  |  |  |  |
﻿ |  | For the three months ended |  | For the nine months ended
﻿In millions |  | February 28, 2019 |  | February 28, 2019
﻿Balance, beginning of period |  | $ | 46.0 |  | $ | 46.4
﻿Deferral of revenue |  |  | 7.7 |  |  | 20.9
﻿Recognition of unearned revenue |  |  | (7.6) |  |  | (21.2)
﻿Balance, end of period |  | $ | 46.1 |  | $ | 46.1
﻿ |  |  |  |  |  |
﻿
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts | ﻿
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﻿ |  | For the three months ended February 28, 2019
﻿ |  | Beginning |  | Capitalization |  |  |  | Ending |
﻿In millions |  | balance |  | of costs |  | Amortization |  | balance |
﻿Costs to obtain a contract |  | $ | 447.3 |  | $ | 47.9 |  | $ | (39.6) |  | $ | 455.6 |
﻿Costs to fulfill a contact |  | $ | 65.8 |  | $ | 5.9 |  | $ | (5.7) |  | $ | 66.0 |
﻿ ﻿
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  |  |  |  |  |  |  |  |  |  |  |  |
﻿ |  | For the nine months ended February 28, 2019
﻿ |  | Beginning |  | Capitalization |  |  |  | Ending |
﻿In millions |  | balance |  | of costs |  | Amortization |  | balance |
﻿Costs to obtain a contract |  | $ | 455.0 |  | $ | 118.2 |  | $ | (117.6) |  | $ | 455.6 |
﻿Costs to fulfill a contact |  | $ | 65.4 |  | $ | 17.8 |  | $ | (17.2) |  | $ | 66.0 |

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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 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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