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v3.22.2.2

Service Revenue (Tables) | 3 Months Ended
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Aug. 31, 2022
Revenue from Contract with Customer [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  | For the three months ended |
|  | August 31, |
In millions |  | 2022 |  |  | 2021 |
Payroll wages and payroll taxes |  | $ |  | 6,337.8 |  |  | $ |  | 5,557.2 |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ |  | 9.5 |  |  | $ |  | 15.4 |
Guaranteed cost benefit plans |  | $ |  | 156.7 |  |  | $ |  | 150.9 |
Summary of Changes in Deferred Revenue Related to Set-Up Fees |
|  | For the three months ended |
|  | August 31, |
In millions |  | 2022 |  |  | 2021 |
Balance, beginning of period |  | $ |  | 48.9 |  |  | $ |  | 40.2 |
Deferral of revenue |  |  |  | 10.1 |  |  |  |  | 7.6 |
Recognition of unearned revenue |  |  |  | (6.8 | ) |  |  |  | (6.3 | )
Balance, end of period |  | $ |  | 52.2 |  |  | $ |  | 41.5 |
Summary of Deferred Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction |
In millions |  | Estimated |
Year ending May 31, |  | recognition of unearned revenue |
2023 |  | $ |  | 17.9 |
2024 |  |  |  | 17.9 |
Thereafter |  |  |  | 16.4 |
Total recognition of unearned revenue |  | $ |  | 52.2 |
Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts |
Costs to obtain contracts: |  |  |  |  |  |  |  |
|  | For the three months ended |
|  | August 31, |
In millions |  | 2022 |  |  | 2021 |
Balance, beginning of period |  | $ |  | 550.2 |  |  | $ |  | 488.2 |
Capitalization of costs |  |  |  | 57.0 |  |  |  |  | 46.6 |
Amortization |  |  |  | (46.6 | ) |  |  |  | (42.9 | )
Balance, end of period |  | $ |  | 560.6 |  |  | $ |  | 491.9 |
Costs to fulfill contracts: |  |  |  |  |  |  |  |
|  | For the three months ended |
|  | August 31, |
In millions |  | 2022 |  |  | 2021 |
Balance, beginning of period |  | $ |  | 72.3 |  |  | $ |  | 69.3 |
Capitalization of costs |  |  |  | 7.5 |  |  |  |  | 7.1 |
Amortization |  |  |  | (6.4 | ) |  |  |  | (6.2 | )
Balance, end of period |  | $ |  | 73.4 |  |  | $ |  | 70.2 |

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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 https://asc.fasb.org/extlink&oid=126905575&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130556-203045 + Details
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