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Quarterly Results of Operations (Unaudited) | 12 Months Ended
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Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract] |
Quarterly Financial Information [Text Block] | QUARTERLY RESULTS OF OPERATIONS (UNAUDITED) The tables on the following pages set forth certain unaudited consolidated statements of operations data for each of our past eight quarters. In our opinion, this information has been presented on the same basis as the audited Consolidated Financial Statements appearing elsewhere in this report, and includes all adjustments, consisting only of normal recurring adjustments and accruals, we consider necessary for a fair presentation. The unaudited consolidated quarterly information should be read in conjunction with our Consolidated Financial Statements and the notes thereto as well as the "Summary of Critical Accounting Policies and Estimates" section within Item 7. Management's Discussion and Analysis of Financial Condition and Results of Operations. The operating results for any quarter are not necessarily indicative of the results for any future period. We note the following points regarding how we prepare and present our financial statements on a periodic basis. Periodic Accounting for Incentive Compensation An important part of our overall compensation package is incentive compensation, which we typically pay to employees in the year after it is earned. In our interim financial statements, we have accrued for incentive compensation based on the percentage of compensation costs and adjusted operating income relative to forecasted compensation costs and adjusted operating income for the full year, as substantially all incentive compensation pools are based upon full year results. The impact of this incentive compensation accrual methodology is that we accrue less compensation in the first six months of the year, with the majority of our incentive compensation accrued in the second half of the year, particularly in the fourth quarter, in line with the general trend of increasing revenue and profit as the year progresses as further discussed below. We exclude from our standard accrual methodology incentive compensation pools not subject to the normal performance criteria. These pools are generally accrued for on a straight-line basis. Income Taxes We provide for the effects of income taxes on interim financial statements based on our estimate of the effective tax rate for the full year. We assess our effective tax rate on a quarterly basis and reflect the benefit from tax planning actions when we believe it is probable they will be successful. We account for the cumulative catch-up impact of any change in estimated effective tax rate our business realizes in the quarter a change is made. Tax expense for the fourth quarter of 2017 reflected an additional $141.3 million, which represents the Company's provisional estimate of the transition tax on (i) deemed repatriated earnings of foreign subsidiaries and (ii) the remeasurement of U.S. deferred tax assets in response to the enactment of the Tax Cuts and Jobs Act in December 2017. Seasonality Historically, our quarterly revenue and profits have tended to increase from quarter to quarter as the year progresses. This is a result of a general focus in the real estate industry on completing or documenting transactions by calendar year-end and the fact that certain expenses are constant through the year. Historically, we have reported a relatively smaller profit in the first quarter and then increasingly larger profits during each of the following three quarters, excluding the recognition of investment-generated performance fees and realized and unrealized co-investment equity earnings and losses (each of which can be unpredictable). We generally recognize such performance fees and realized co-investment equity earnings or losses when assets are sold, the timing of which is geared toward the benefit of our clients. Non-variable operating expenses, which we treat as expenses when incurred during the year, are relatively constant on a quarterly basis. JONES LANG LASALLE INCORPORATED QUARTERLY INFORMATION - 2017 (UNAUDITED)
| Quarter Ended |  | Year Ended
($ in millions, except per share data) | March 31, 2017 | June 30, 2017 | September 30, 2017 | December 31, 2017 |  | December 31, 2017
Revenue: |  |  |  |  |  |
Real Estate Services: |  |  |  |  |  |
Americas | $ | 722.8 |  | 791.8 |  | 796.7 |  | 1,043.2 |  |  | $ | 3,354.5 |
EMEA | 499.5 |  | 592.4 |  | 635.2 |  | 858.9 |  |  | 2,586.0 |
Asia Pacific | 304.7 |  | 377.7 |  | 413.0 |  | 541.2 |  |  | 1,636.6 |
LaSalle Investment Management | 88.2 |  | 72.8 |  | 102.1 |  | 92.2 |  |  | 355.3 |
Total revenue | 1,615.2 |  | 1,834.7 |  | 1,947.0 |  | 2,535.5 |  |  | 7,932.4 |
Operating expenses: |  |  |  |  |  |
Real Estate Services: |  |  |  |  |  |
Americas | 685.3 |  | 716.8 |  | 723.3 |  | 887.8 |  |  | 3,013.2 |
EMEA | 528.9 |  | 583.4 |  | 633.0 |  | 786.7 |  |  | 2,532.0 |
Asia Pacific | 300.4 |  | 360.2 |  | 388.8 |  | 472.6 |  |  | 1,522.0 |
LaSalle Investment Management | 73.8 |  | 64.6 |  | 80.4 |  | 78.8 |  |  | 297.6 |
Plus: |  |  |  |  |  |
Restructuring charges | 4.5 |  | 5.4 |  | 3.4 |  | 17.4 |  |  | 30.7 |
Total operating expenses | 1,592.9 |  | 1,730.4 |  | 1,828.9 |  | 2,243.3 |  |  | 7,395.5 |
Operating income | 22.3 |  | 104.3 |  | 118.1 |  | 292.2 |  |  | 536.9 |
Net income attributable to common shareholders | $ | 10.8 |  | 78.2 |  | 86.6 |  | 78.2 |  |  | $ | 253.8 |
Basic earnings per common share (1) | $ | 0.24 |  | 1.73 |  | 1.91 |  | 1.73 |  |  | $ | 5.60 |
Diluted earnings per common share | $ | 0.24 |  | 1.71 |  | 1.89 |  | 1.71 |  |  | $ | 5.55 |
(1) Earnings per common share amounts are individually calculated for each quarter as well as the full annual period. As a result, quarterly earnings per common share may not sum to the total for the full year. JONES LANG LASALLE INCORPORATED QUARTERLY INFORMATION - 2016 (UNAUDITED)
| Quarter Ended |  | Year Ended
($ in millions, except per share data) | March 31, 2016 | June 30, 2016 | September 30, 2016 | December 31, 2016 |  | December 31, 2016
Revenue: |  |  |  |  |  |
Real Estate Services: |  |  |  |  |  |
Americas | $ | 603.5 |  | 672.9 |  | 771.1 |  | 918.4 |  |  | $ | 2,965.9 |
EMEA | 369.4 |  | 481.3 |  | 522.7 |  | 704.1 |  |  | 2,077.5 |
Asia Pacific | 263.4 |  | 322.4 |  | 331.1 |  | 435.7 |  |  | 1,352.6 |
LaSalle Investment Management | 100.5 |  | 127.0 |  | 80.3 |  | 100.0 |  |  | 407.8 |
Total revenue | 1,336.8 |  | 1,603.6 |  | 1,705.2 |  | 2,158.2 |  |  | 6,803.8 |
Operating expenses: |  |  |  |  |  |
Real Estate Services: |  |  |  |  |  |
Americas | 571.1 |  | 622.2 |  | 707.3 |  | 795.2 |  |  | 2,695.8 |
EMEA | 385.2 |  | 465.8 |  | 523.5 |  | 635.6 |  |  | 2,010.1 |
Asia Pacific | 264.6 |  | 303.3 |  | 313.5 |  | 383.2 |  |  | 1,264.6 |
LaSalle Investment Management | 78.9 |  | 88.1 |  | 71.9 |  | 85.3 |  |  | 324.2 |
Plus: |  |  |  |  |  |
Restructuring charges | 7.6 |  | 10.3 |  | 18.0 |  | 32.6 |  |  | 68.5 |
Total operating expenses | 1,307.4 |  | 1,489.7 |  | 1,634.2 |  | 1,931.9 |  |  | 6,363.2 |
Operating income | 29.4 |  | 113.9 |  | 71.0 |  | 226.3 |  |  | 440.6 |
Net income attributable to common shareholders | $ | 25.7 |  | 78.8 |  | 48.0 |  | 165.3 |  |  | $ | 317.8 |
Basic earnings per common share | $ | 0.57 |  | 1.75 |  | 1.06 |  | 3.66 |  |  | $ | 7.04 |
Diluted earnings per common share (1) | $ | 0.56 |  | 1.73 |  | 1.05 |  | 3.62 |  |  | $ | 6.98 |
(1) Earnings per common share amounts are individually calculated for each quarter as well as the full annual period. As a result, quarterly earnings per common share may not sum to the total for the full year.

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- Definition The entire disclosure for quarterly financial data. Includes, but is not limited to, tabular presentation of financial information for fiscal quarters, effect of year-end adjustments, and an explanation of matters or transactions that affect comparability of the information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -URI http://asc.fasb.org/topic&trid=2126967 + Details
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