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v3.23.1

Service Revenue (Tables) | 9 Months Ended
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Feb. 28, 2023
Revenue from Contract with Customer [Abstract] |
Summary of PEO Pass-Through Costs Netted in Revenue |
|  | For the three months ended |  |  | For the nine months ended |
|  | February 28, |  |  | February 28, |
In millions |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Payroll wages and payroll taxes |  | $ |  | 6,944.1 |  |  | $ |  | 6,546.1 |  |  | $ |  | 19,615.2 |  |  | $ |  | 17,909.4 |
State unemployment insurance (included in payroll wages and payroll taxes) |  | $ |  | 71.4 |  |  | $ |  | 74.2 |  |  | $ |  | 111.2 |  |  | $ |  | 108.2 |
Guaranteed cost benefit plans |  | $ |  | 157.8 |  |  | $ |  | 164.3 |  |  | $ |  | 494.8 |  |  | $ |  | 471.9 |
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 28, |
In millions |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Balance, beginning of period |  | $ |  | 55.2 |  |  | $ |  | 43.8 |  |  | $ |  | 48.9 |  |  | $ |  | 40.2 |
Deferral of revenue |  |  |  | 10.9 |  |  |  |  | 9.1 |  |  |  |  | 31.0 |  |  |  |  | 25.4 |
Recognition of unearned revenue |  |  |  | (7.6 | ) |  |  |  | (6.8 | ) |  |  |  | (21.4 | ) |  |  |  | (19.5 | )
Balance, end of period |  | $ |  | 58.5 |  |  | $ |  | 46.1 |  |  | $ |  | 58.5 |  |  | $ |  | 46.1 |
Summary of Deferred Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction |
In millions |  | Estimated |
Year ending May 31, |  | recognition of unearned revenue |
2023 |  | $ |  | 7.1 |
2024 |  |  |  | 23.5 |
Thereafter |  |  |  | 27.9 |
Total recognition of unearned revenue |  | $ |  | 58.5 |
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 28, |
In millions |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Balance, beginning of period |  | $ |  | 562.6 |  |  | $ |  | 500.5 |  |  | $ |  | 550.2 |  |  | $ |  | 488.2 |
Capitalization of costs |  |  |  | 65.2 |  |  |  |  | 70.1 |  |  |  |  | 172.2 |  |  |  |  | 169.1 |
Amortization |  |  |  | (48.9 | ) |  |  |  | (44.8 | ) |  |  |  | (143.5 | ) |  |  |  | (131.5 | )
Balance, end of period |  | $ |  | 578.9 |  |  | $ |  | 525.8 |  |  | $ |  | 578.9 |  |  | $ |  | 525.8 |
Costs to fulfill contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
|  | For the three months ended |  |  | For the nine months ended |
|  | February 28, |  |  | February 28, |
In millions |  | 2023 |  |  | 2022 |  |  | 2023 |  |  | 2022 |
Balance, beginning of period |  | $ |  | 74.5 |  |  | $ |  | 70.5 |  |  | $ |  | 72.3 |  |  | $ |  | 69.3 |
Capitalization of costs |  |  |  | 8.3 |  |  |  |  | 7.4 |  |  |  |  | 23.4 |  |  |  |  | 21.0 |
Amortization |  |  |  | (6.6 | ) |  |  |  | (6.3 | ) |  |  |  | (19.5 | ) |  |  |  | (18.7 | )
Balance, end of period |  | $ |  | 76.2 |  |  | $ |  | 71.6 |  |  | $ |  | 76.2 |  |  | $ |  | 71.6 |

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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 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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