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Summary of Significant Accounting Policies (Tables)

3 Months Ended

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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- References

No definition available.

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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

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