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Settlement Processing Assets and Obligations (Tables)
 6 Months Ended
Nov. 30, 2015
Offsetting [Abstract]  
Offsetting assets and liabilities
As of November 30, 2015 and May 31, 2015, settlement processing assets and obligations consisted of the following (in thousands):
 
November 30, 2015
 
May 31, 2015
Settlement processing assets:
 
 
 
Interchange reimbursement
$
148

 
$
186,660

Receivable from member sponsors
254,635

 
294,837

Receivable from networks
1,147,397

 
1,919,148

Exception items
2,019

 
4,920

Merchant reserves
(285
)
 
(10,743
)
 
$
1,403,914

 
$
2,394,822

 
 
 
 
Settlement processing obligations:
 
 
 
Interchange reimbursement
$
238,314

 
$
68,444

Liability to member sponsors
(209,034
)
 
(628
)
Liability to merchants
(1,135,070
)
 
(1,931,390
)
Exception items
10,334

 
5,331

Merchant reserves
(159,370
)
 
(169,442
)
Reserve for operating losses
(1,316
)
 
(1,286
)
Reserve for sales allowances
(316
)
 
(4,929
)
 
$
(1,256,458
)
 
$
(2,033,900
)