XML 75 R24.htm IDEA: XBRL DOCUMENT
v3.20.1

Service Revenue (Tables) | 9 Months Ended
--- | ---
Feb. 29, 2020
Service Revenue [Abstract] |
Summary of Disaggregates Revenue by Services |
|  | For the three months ended |  | For the nine months ended
|  | February 29, |  | February 28, |  | February 29, |  | February 28,
In millions |  | 2020 |  | 2019 |  | 2020 |  | 2019
Management Solutions |  | $ | 850.0 |  | $ | 801.6 |  | $ | 2,301.2 |  | $ | 2,174.7
PEO and Insurance Solutions |  |  | 271.5 |  |  | 245.8 |  |  | 762.6 |  |  | 559.0
Total service revenue |  | $ | 1,121.5 |  | $ | 1,047.4 |  | $ | 3,063.8 |  | $ | 2,733.7
Summary of Changes in Deferred Revenue Related to Material Right Performance Obligations |
|  | For the three months ended |  | For the nine months ended
|  | February 29, |  | February 28, |  | February 29, |  | February 28,
In millions |  | 2020 |  | 2019 |  | 2020 |  | 2019
Balance, beginning of period |  | $ | 45.1 |  | $ | 46.0 |  | $ | 45.7 |  | $ | 46.4
Deferral of revenue |  |  | 7.4 |  |  | 7.7 |  |  | 20.3 |  |  | 20.9
Recognition of unearned revenue |  |  | (7.4) |  |  | (7.6) |  |  | (20.9) |  |  | (21.2)
Balance, end of period |  | $ | 45.1 |  | $ | 46.1 |  | $ | 45.1 |  | $ | 46.1
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
|  | For the three months ended February 29, 2020
|  | Beginning |  | Capitalization |  |  |  | Ending |
In millions |  | balance |  | of costs |  | Amortization |  | balance |
Costs to obtain a contract |  | $ | 456.9 |  | $ | 49.4 |  | $ | (40.7) |  | $ | 465.6 |
Costs to fulfill a contract |  | $ | 66.4 |  | $ | 6.7 |  | $ | (6.0) |  | $ | 67.1 |
|  | For the nine months ended February 29, 2020
|  | Beginning |  | Capitalization |  |  |  | Ending |
In millions |  | balance |  | of costs |  | Amortization |  | balance |
Costs to obtain a contract |  | $ | 464.3 |  | $ | 122.7 |  | $ | (121.4) |  | $ | 465.6 |
Costs to fulfill a contract |  | $ | 66.1 |  | $ | 18.7 |  | $ | (17.7) |  | $ | 67.1 |
|  | 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 contract |  | $ | 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 contract |  | $ | 65.4 |  | $ | 17.8 |  | $ | (17.2) |  | $ | 66.0 |

X
- 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
Name: | us-gaap_CapitalizedContractCostTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration