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Summary of Significant Accounting Policies (Tables) | 3 Months Ended
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Mar. 31, 2019
Accounting Policies [Abstract] |
Impact of Adoption of ASC Topic 606, ASU 2017-07 and ASU 2016-18 | We have adjusted our condensed consolidated financial statements from amounts previously reported due to the adoption of ASC Topic 606, ASU No. 2017-07, and ASU No. 2016-18. Selected condensed consolidated financial statement line items, which reflect the adoption of the new ASUs, are as follows:
|  | December 31, 2018 |
Condensed Consolidated Balance Sheet |  | As previously reported |  |  | ASC Topic 606 Adjustments |  |  | As adjusted |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables, net |  | $ | 69.9 |  |  | $ | (6.0 | ) |  | $ | 63.9 |
Prepaid expenses and other current assets |  |  | 42.3 |  |  |  | 6.6 |  |  |  | 48.9 |
Other assets |  |  | 1.6 |  |  |  | 92.8 |  |  |  | 94.4 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  | $ | 17.2 |  |  | $ | 6.0 |  |  | $ | 23.2 |
Other liabilities |  |  | 42.0 |  |  |  | 3.9 |  |  |  | 45.9 |
|  | Three Months Ended March 31, 2018 |
Condensed Consolidated Statement of Operations |  | As previously reported |  |  | ASC Topic 606 Adjustments |  |  | ASU 2017-07 Adjustments |  |  | As adjusted |
Revenue: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Recurring services |  | $ | 167.0 |  |  | $ | (6.1 | ) |  | $ | — |  |  | $ | 160.9 |
Professional services and other |  |  | 20.2 |  |  |  | 7.7 |  |  |  | — |  |  |  | 27.9 |
Total revenue |  | $ | 187.2 |  |  | $ | 1.6 |  |  | $ | — |  |  | $ | 188.8 |
Selling, general, and administrative expense |  |  | 56.8 |  |  |  | (1.3 | ) |  |  | (0.6 | ) |  |  | 54.9 |
Operating profit |  |  | 24.5 |  |  |  | 2.9 |  |  |  | 0.6 |  |  |  | 28.0 |
Other income, net |  |  | (2.8 | ) |  |  | — |  |  |  | 0.6 |  |  |  | (2.2 | )
Income tax expense |  |  | 5.6 |  |  |  | 0.2 |  |  |  | — |  |  |  | 5.8 |
Net (loss) income attributable to Ceridian |  | $ | (2.1 | ) |  | $ | 2.7 |  |  | $ | — |  |  | $ | 0.6 |
Net loss per share attributable to Ceridian, basic and diluted |  | $ | (0.11 | ) |  | $ | 0.04 |  |  | $ | — |  |  | $ | (0.07 | )
|  | Three Months Ended March 31, 2018 |
Condensed Consolidated Statement of Cash Flows |  | As previously reported |  |  | ASC Topic 606 Adjustments |  |  | ASU 2016-18 Adjustments |  |  | As adjusted |
Net (loss) income |  | $ | (2.6 | ) |  | $ | 2.7 |  |  | $ | — |  |  | $ | 0.1 |
Adjustments to reconcile net (loss) income to net cash used in operating activities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred income tax benefit |  |  | (0.4 | ) |  |  | 0.2 |  |  |  | — |  |  |  | (0.2 | )
Other |  |  | 0.4 |  |  |  | (0.6 | ) |  |  | — |  |  |  | (0.2 | )
Changes in operating assets and liabilities excluding effects of acquisitions and divestitures: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade and other receivables |  |  | (0.2 | ) |  |  | (1.1 | ) |  |  | — |  |  |  | (1.3 | )
Prepaid expenses and other current assets |  |  | (11.4 | ) |  |  | (1.9 | ) |  |  | — |  |  |  | (13.3 | )
Deferred revenue |  |  | 2.1 |  |  |  | 1.2 |  |  |  | — |  |  |  | 3.3 |
Accrued taxes |  |  | 5.9 |  |  |  | 0.4 |  |  |  | — |  |  |  | 6.3 |
Other assets and liabilities |  |  | (4.3 | ) |  |  | (0.9 | ) |  |  |  |  |  |  | (5.2 | )
Net cash used in operating activities- continuing operations |  |  | (22.3 | ) |  |  | — |  |  |  | — |  |  |  | (22.3 | )
Cash Flows from Investing Activities |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Net change in restricted cash and other restricted assets held to satisfy customer trust funds obligations |  |  | 114.8 |  |  |  | — |  |  |  | (114.8 | ) |  |  | — |
Net cash used in investing activities |  |  | (240.7 | ) |  |  | — |  |  |  | (114.8 | ) |  |  | (355.5 | )
Effect of Exchange Rate Changes on Cash, Restricted Cash, and Equivalents |  |  | (3.4 | ) |  |  | — |  |  |  | (1.1 | ) |  |  | (4.5 | )
Net decrease in cash, restricted cash, and equivalents |  |  | (37.4 | ) |  |  | — |  |  |  | (115.9 | ) |  |  | (153.3 | )
Elimination of cash from discontinued operations |  |  | 1.0 |  |  |  | — |  |  |  | — |  |  |  | 1.0 |
Cash, restricted cash, and equivalents at beginning of period |  |  | 94.2 |  |  |  | — |  |  |  | 2,317.6 |  |  |  | 2,411.8 |
Cash, restricted cash, and equivalents at end of period |  | $ | 57.8 |  |  | $ | — |  |  | $ | 2,201.7 |  |  | $ | 2,259.5 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22644-107794 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22658-107794 + Details
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