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Service Revenue (Tables) | 3 Months Ended
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Aug. 31, 2021
Service Revenue [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  | For the three months ended
|  |  | August 31,
|  | 2021 |  | 2020
In billions |  |  |  |  |  |
Payroll wages and payroll taxes |  | $ | 5.6 |  | $ | 4.9
In millions |  |  |  |  |  |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ | 15.4 |  | $ | 12.8
Guaranteed cost benefit plans |  | $ | 150.9 |  | $ | 150.4
Summary of Changes in Deferred Revenue Related to Set-Up Fees |
|  | For the three months ended
|  | August 31,
In millions |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 40.2 |  | $ | 42.6
Deferral of revenue |  |  | 7.6 |  |  | 4.0
Recognition of unearned revenue |  |  | (6.3) |  |  | (6.4)
Balance, end of period |  | $ | 41.5 |  | $ | 40.2
Summary of Deferred Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction |
In millions |  | Estimated
Year ending May 31, |  | deferral
2022 |  | $ | 16.1
2023 |  |  | 14.5
Thereafter |  |  | 10.9
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
Costs to obtain contracts: |  |  |  |  |  |
|  | For the three months ended
|  | August 31,
In millions |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 488.2 |  | $ | 473.6
Capitalization of costs |  |  | 46.6 |  |  | 37.2
Amortization |  |  | (42.9) |  |  | (41.4)
Balance, end of period |  | $ | 491.9 |  | $ | 469.4
Costs to fulfill contracts: |  |  |  |  |  |
|  | For the three months ended
|  | August 31,
In millions |  | 2021 |  | 2020
Balance, beginning of period |  | $ | 69.3 |  | $ | 67.3
Capitalization of costs |  |  | 7.1 |  |  | 6.1
Amortization |  |  | (6.2) |  |  | (5.9)
Balance, end of period |  | $ | 70.2 |  | $ | 67.5

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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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- Definition Tabular disclosure of expected timing for satisfying remaining performance obligation. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 + Details
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