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Service Revenue (Tables) | 12 Months Ended
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May 31, 2021
Service Revenue [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  | Year ended May 31,
In billions |  | 2021 |  | 2020 |  | 2019
Payroll wages and payroll taxes |  | $ | 20.6 |  | $ | 20.5 |  | $ | 14.5
In millions |  |  |  |  |  |  |  |  |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ | 119.0 |  | $ | 85.7 |  | $ | 82.3
Guaranteed cost benefit plans |  | $ | 586.4 |  | $ | 647.0 |  | $ | 451.8
Summary of Changes in Deferred Revenue Related to Material Rights Performance Obligations |
|  | Year ended May 31,
In millions |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 42.6 |  | $ | 45.7
Deferral of revenue |  |  | 23.5 |  |  | 24.7
Recognition of unearned revenue |  |  | (25.9) |  |  | (27.8)
Balance, end of period |  | $ | 40.2 |  | $ | 42.6
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
Costs to fulfill contracts: |  |  |  |  |  |
|  | Year ended May 31,
In millions |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 67.3 |  | $ | 66.1
Capitalization of costs |  |  | 26.2 |  |  | 24.9
Amortization |  |  | (24.2) |  |  | (23.7)
Balance, end of period |  | $ | 69.3 |  | $ | 67.3
Costs to obtain contracts: |  |  |  |  |  |
|  | Year ended May 31,
In millions |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 473.6 |  | $ | 464.3
Capitalization of costs |  |  | 181.8 |  |  | 171.7
Amortization |  |  | (167.2) |  |  | (162.4)
Balance, end of period |  | $ | 488.2 |  | $ | 473.6

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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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