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Description of Business, Basis of Presentation, and Significant Accounting Policies (Tables) | 12 Months Ended
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May 31, 2025
Accounting Policies [Abstract] |
Schedule of Accounts Receivable, Net of Allowance for Credit Losses | Accounts receivable balances are shown on the Consolidated Balance Sheets net of the allowance for credit losses as follows:
|  | May 31, |  |  | May 31, |
In millions |  | 2025 |  |  | 2024 |
Trade receivables |  | $ |  | 205.4 |  |  | $ |  | 141.3 |
Purchased receivables |  |  |  | 1,151.1 |  |  |  |  | 939.6 |
Total accounts receivable, gross |  |  |  | 1,356.5 |  |  |  |  | 1,080.9 |
Less: Allowance for credit losses |  |  |  | 26.0 |  |  |  |  | 21.3 |
Accounts receivable, net of allowance for credit losses |  | $ |  | 1,330.5 |  |  | $ |  | 1,059.6 |
Schedule of Allowance for Credit Losses Activity Related to Accounts Receivables | Allowance for credit losses activity related to accounts receivables are as follows:
|  | Year ended May 31, |
In millions |  |  | 2025 |  |  |  | 2024 |  |  |  | 2023 |
Balance, beginning of period |  | $ |  | 21.3 |  |  | $ |  | 20.5 |  |  | $ |  | 18.2 |
Provision for credit losses |  |  |  | 24.2 |  |  |  |  | 19.8 |  |  |  |  | 17.7 |
Write-offs and recoveries |  |  |  | (19.5 | ) |  |  |  | (19.0 | ) |  |  |  | (15.4 | )
Balance, end of period |  | $ |  | 26.0 |  |  | $ |  | 21.3 |  |  | $ |  | 20.5 |
Estimated Useful Lives of Depreciable Assets | The estimated useful lives of depreciable assets are generally as follows:
Category |  | Depreciable life
Buildings and improvements |  | 10 to 35 years or the remaining life, whichever is shorter
Data processing equipment |  | 3 to 5 years
Furniture, fixtures, and equipment |  | 2 to 7 years
Leasehold improvements |  | 10 years or the life of the lease, whichever is shorter
Software |  | 3 to 12 years
Summary of Estimated Useful Lives of Amortizable Assets | The estimated useful lives of amortizable assets are generally as follows:
Category |  | Amortizable life
Client lists |  | 3 to 12 years
Acquired developed software |  | 5 to 7 years
Other intangibles: |  |
Finite-lived trade names and trademarks |  | 3 to 15 years
Naming rights |  | Over remaining term of underlying agreement

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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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