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Service Revenue (Tables) | 6 Months Ended
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Nov. 30, 2020
Service Revenue [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  | For the three months ended |  | For the six months ended
|  | November 30, |  | November 30,
|  | 2020 |  | 2019 |  | 2020 |  | 2019
In billions |  |  |  |  |  |  |  |  |  |  |  |
Payroll wages and payroll taxes |  | $ | 5.1 |  | $ | 5.2 |  | $ | 10.0 |  | $ | 10.3
In millions |  |  |  |  |  |  |  |  |  |  |  |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ | 12.8 |  | $ | 12.0 |  | $ | 25.6 |  | $ | 26.7
Guaranteed cost benefit plans |  | $ | 143.1 |  | $ | 165.0 |  | $ | 293.5 |  | $ | 330.8
Summary of Changes in Deferred Revenue Related to Material Rights Performance Obligations |
|  | For the three months ended |  | For the six months ended
|  | November 30, |  | November 30,
In millions |  | 2020 |  | 2019 |  | 2020 |  | 2019
Balance, beginning of period |  | $ | 40.2 |  | $ | 44.5 |  | $ | 42.6 |  | $ | 45.7
Deferral of revenue |  |  | 5.7 |  |  | 7.4 |  |  | 9.7 |  |  | 12.9
Recognition of unearned revenue |  |  | (6.3) |  |  | (6.8) |  |  | (12.7) |  |  | (13.5)
Balance, end of period |  | $ | 39.6 |  | $ | 45.1 |  | $ | 39.6 |  | $ | 45.1
Summary of Deferred Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction |
2021 |  |  |
In millions |  |  | Estimated
Year ending May 31, |  |  | deferral
2021 |  | $ | 11.5
2022 |  |  | 16.3
Thereafter |  |  | 11.8
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
Costs to obtain contracts: |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  | For the six months ended
|  | November 30, |  | November 30,
In millions |  | 2020 |  | 2019 |  | 2020 |  | 2019
Balance, beginning of period |  | $ | 469.4 |  | $ | 460.0 |  | $ | 473.6 |  | $ | 464.3
Capitalization of costs |  |  | 40.4 |  |  | 37.4 |  |  | 77.6 |  |  | 73.3
Amortization |  |  | (41.7) |  |  | (40.5) |  |  | (83.1) |  |  | (80.7)
Balance, end of period |  | $ | 468.1 |  | $ | 456.9 |  | $ | 468.1 |  | $ | 456.9
Costs to fulfill contracts: |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  | For the six months ended
|  | November 30, |  | November 30,
In millions |  | 2020 |  | 2019 |  | 2020 |  | 2019
Balance, beginning of period |  | $ | 67.5 |  | $ | 66.3 |  | $ | 67.3 |  | $ | 66.1
Capitalization of costs |  |  | 6.0 |  |  | 6.0 |  |  | 12.1 |  |  | 12.0
Amortization |  |  | (6.1) |  |  | (5.9) |  |  | (12.0) |  |  | (11.7)
Balance, end of period |  | $ | 67.4 |  | $ | 66.4 |  | $ | 67.4 |  | $ | 66.4

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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 receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + 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=121604090&loc=SL49130551-203045 + Details
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