The impact of adopting new accounting pronouncements on a retrospective basis to the Consolidated Balance Sheet as of December 31, 2017, and Condensed Consolidated Statement of Comprehensive Income for the three and nine months ended September 30, 2017, were as follows (for impacted financial statement captions):



(in millions)	Published December 31, 2017 (audited)			Adjustment due to ASC Topic 606		As Restated December 31, 2017 (unaudited)
Assets
Trade receivables, net of allowances⁽¹⁾	$	2,118.1		(378.7	)	$	1,739.4
Note and other receivables⁽¹⁾	393.6			(8.3	)	385.3
Reimbursable receivables	n/a			1,263.3		1,263.3
Short-term contract assets	n/a			178.4		178.4
Prepaid & other current assets⁽²⁾	257.7			131.4		389.1
Long-term receivables	168.6			(3.9	)	164.7
Other assets	97.8			57.7		155.5
Liabilities and equity
Accounts payable and accrued liabilities⁽¹⁾	$	1,011.6		(18.5	)	$	993.1
Reimbursable payables	n/a			1,022.6		1,022.6
Accrued compensation & benefits	1,309.0			110.1		1,419.1
Short-term contract liabilities and deferred income⁽¹⁾	158.9			(3.5	)	155.4
Other current liabilities⁽¹⁾	263.8			(7.0	)	256.8
Deferred tax liabilities, net	23.9			39.3		63.2
Retained earnings	2,552.8			96.2		2,649.0
Accumulated other comprehensive (loss) income	(341.8		)	1.0		(340.8		)

(1) Adjustments in these captions reflect reclassifications to new financial statement captions, Reimbursable receivables and Reimbursable payables.

(2) Adjustments in this caption reflect an increase to restricted cash held on behalf of clients for contracts now presented on a gross basis.



(in millions)	Published Three months ended September 30, 2017 (unaudited)		Adjustment due to ASC Topic 606		Adjustment due to ASU 2017-07		As Restated Three months ended September 30, 2017 (unaudited)
Revenue
Revenue before reimbursements⁽¹⁾	$	1,947.0	33.7		—		$	1,980.7
Reimbursements⁽¹⁾	n/a		1,541.5		—		1,541.5
Total revenue	1,947.0		1,575.2		—		3,522.2
Operating expenses
Compensation and benefits⁽¹⁾	1,132.3		23.4		(0.3	)	1,155.4
Operating, administrative and other⁽¹⁾	651.4		(9.1	)	—		642.3
Reimbursed expenses⁽¹⁾	n/a		1,541.5		—		1,541.5
Operating income	118.1		19.4		0.3		137.8
Other income	—		—		(0.3	)	(0.3		)
Provision for income taxes	28.2		7.8		—		36.0
Net income	87.5		11.7		—		99.2
Basic earnings per common share	$	1.91	0.26		—		$	2.17
Diluted earnings per common share	$	1.89	0.26		—		$	2.15

(1) Included in "Adjustments due to ASC Topic 606" is $13.3 million representing the reclassification of historical reimbursed expenses and the corresponding reimbursement revenue into new financial statement captions, Reimbursements and Reimbursed expenses.



(in millions)	Published Nine months ended September 30, 2017 (unaudited)		Adjustment due to ASC Topic 606		Adjustment due to ASU 2017-07		As Restated Nine months ended September 30, 2017 (unaudited)
Revenue
Revenue before reimbursements⁽¹⁾	$	5,396.9	74.6		—		$	5,471.5
Reimbursements⁽¹⁾	n/a		4,638.7		—		4,638.7
Total revenue	5,396.9		4,713.3		—		10,110.2
Operating expenses
Compensation and benefits⁽¹⁾	3,146.6		52.1		0.7		3,199.4
Operating, administrative and other⁽¹⁾	1,870.0		(17.5	)	—		1,852.5
Reimbursed expenses⁽¹⁾	n/a		4,638.7		—		4,638.7
Operating income	244.7		40.0		(0.7	)	284.0
Other income	—		—		0.7		0.7
Provision for income taxes	57.3		15.8		—		73.1
Net income	177.5		24.3		—		201.8
Basic earnings per common share	$	3.88	0.53		—		$	4.41
Diluted earnings per common share	$	3.84	0.53		—		$	4.37

(1) Included in "Adjustments due to ASC Topic 606" is $43.5 million representing the reclassification of historical reimbursed expenses and the corresponding reimbursement revenue into new financial statement captions, Reimbursements and Reimbursed expenses.