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Service Revenue (Tables) | 12 Months Ended
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May 31, 2020
Service Revenue [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  |  | Year ended May 31,
In billions |  | 2020 |  | 2019 |  | 2018
Payroll wages and payroll taxes |  | $ | 20.5 |  | $ | 14.5 |  | $ | 7.7
In millions |  |  |  |  |  |  |  |  |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ | 85.7 |  | $ | 82.3 |  | $ | 47.5
Guaranteed cost benefit plans |  | $ | 647.0 |  | $ | 451.8 |  | $ | 274.2
Summary of Changes in Deferred Revenue Related to Material Right Performance Obligations |
|  | Year ended |  | Year ended
In millions |  | May 31, 2020 |  | May 31, 2019
Balance, beginning of period |  | $ | 45.7 |  | $ | 46.4
Deferral of revenue |  |  | 24.7 |  |  | 27.6
Recognition of unearned revenue |  |  | (27.8) |  |  | (28.3)
Balance, end of period |  | $ | 42.6 |  | $ | 45.7
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
|  | Year ended May 31, 2020
|  | Beginning |  | Capitalization |  |  |  | Ending
In millions |  | balance |  | of costs |  | Amortization |  | balance
Costs to obtain a contract |  | $ | 464.3 |  | $ | 171.7 |  | $ | (162.4) |  | $ | 473.6
Costs to fulfill a contract |  | $ | 66.1 |  | $ | 24.9 |  | $ | (23.7) |  | $ | 67.3
|  | Year ended May 31, 2019
|  | Beginning |  | Capitalization |  |  |  | Ending
In millions |  | balance |  | of costs |  | Amortization |  | balance
Costs to obtain a contract |  | $ | 455.0 |  | $ | 166.5 |  | $ | (157.2) |  | $ | 464.3
Costs to fulfill a contract |  | $ | 65.4 |  | $ | 23.7 |  | $ | (23.0) |  | $ | 66.1

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- Definition Pass Through Costs Netted Within Revenue [Table Text Block] + References No definition available. + Details
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- Definition Tabular disclosure of cost capitalized in obtaining or fulfilling contract with customer. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -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://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130551-203045 + Details
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