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Service Revenue (Tables) | 9 Months Ended
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Feb. 28, 2021
Service Revenue [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  | For the three months ended |  | For the nine months ended
|  | February 28, |  | February 29, |  | February 28, |  | February 29,
|  | 2021 |  | 2020 |  | 2021 |  | 2020
In billions |  |  |  |  |  |  |  |  |  |  |  |
Payroll wages and payroll taxes |  | $ | 5.5 |  | $ | 5.6 |  | $ | 15.5 |  | $ | 15.9
In millions |  |  |  |  |  |  |  |  |  |  |  |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ | 73.1 |  | $ | 47.2 |  | $ | 98.7 |  | $ | 73.9
Guaranteed cost benefit plans |  | $ | 146.1 |  | $ | 159.0 |  | $ | 439.6 |  | $ | 489.8
Summary of Changes in Deferred Revenue Related to Material Rights Performance Obligations |
|  | For the three months ended |  | For the nine months ended
|  | February 28, |  | February 29, |  | February 28, |  | February 29,
In millions |  | 2021 |  | 2020 |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 39.6 |  | $ | 45.1 |  | $ | 42.6 |  | $ | 45.7
Deferral of revenue |  |  | 6.9 |  |  | 7.4 |  |  | 16.6 |  |  | 20.3
Recognition of unearned revenue |  |  | (6.7) |  |  | (7.4) |  |  | (19.4) |  |  | (20.9)
Balance, end of period |  | $ | 39.8 |  | $ | 45.1 |  | $ | 39.8 |  | $ | 45.1
Summary of Deferred Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction |
In millions |  | Estimated
Year ending May 31, |  | deferral
2021 |  | $ | 6.1
2022 |  |  | 18.2
Thereafter |  |  | 15.5
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
Costs to obtain contracts: |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  | For the nine months ended
|  | February 28, |  | February 29, |  | February 28, |  | February 29,
In millions |  | 2021 |  | 2020 |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 468.1 |  | $ | 456.9 |  | $ | 473.6 |  | $ | 464.3
Capitalization of costs |  |  | 49.9 |  |  | 49.4 |  |  | 127.5 |  |  | 122.7
Amortization |  |  | (41.9) |  |  | (40.7) |  |  | (125.0) |  |  | (121.4)
Balance, end of period |  | $ | 476.1 |  | $ | 465.6 |  | $ | 476.1 |  | $ | 465.6
Costs to fulfill contracts: |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  | For the nine months ended
|  | February 28, |  | February 29, |  | February 28, |  | February 29,
In millions |  | 2021 |  | 2020 |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 67.4 |  | $ | 66.4 |  | $ | 67.3 |  | $ | 66.1
Capitalization of costs |  |  | 7.2 |  |  | 6.7 |  |  | 19.3 |  |  | 18.7
Amortization |  |  | (6.0) |  |  | (6.0) |  |  | (18.0) |  |  | (17.7)
Balance, end of period |  | $ | 68.6 |  | $ | 67.1 |  | $ | 68.6 |  | $ | 67.1

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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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