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v3.19.1

Description of Business and Significant Accounting Policies (Tables) | 3 Months Ended
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Mar. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Effects on cash flow due to new accounting pronouncements | Effects on the cash flow statement due to reclassifications are summarized below:
| For the Three Months Ended March 31, 2018
(in millions) | As previously reported | Reclassified amounts | As revised
Operating activities |  |  |
Changes in operating assets and liabilities: |  |  |
Accounts receivable | $ | — |  | $ | 13 |  | $ | 13 |
Unbilled revenue | — |  | 11 |  | 11 |
Prepaid income taxes | 13 |  | (13 | ) | — |
Prepaid expenses and other current assets | (9 | ) | (2 | ) | (11 | )
Workers' compensation collateral receivable | (1 | ) | 1 |  | — |
Other assets | (2 | ) | (22 | ) | (24 | )
Accounts payable and other current liabilities | (15 | ) | — |  | (15 | )
Client deposits | — |  | (26 | ) | (26 | )
Accrued wages | — |  | (15 | ) | (15 | )
Accrued corporate wages | (9 | ) | 9 |  | — |
Accrued health insurance costs | — |  | (1 | ) | (1 | )
Accrued workers' compensation costs | — |  | (3 | ) | (3 | )
Workers' compensation loss reserves and other non-current liabilities | (6 | ) | 6 |  | — |
Payroll taxes payable and other payroll withholdings | — |  | (534 | ) | (534 | )
Other liabilities | — |  | (4 | ) | (4 | )
Worksite employee related assets | (14 | ) | 14 |  | — |
Worksite employee related liabilities | (566 | ) | 566 |  | — |
Effect of Adoption of ASU 2016-02 |
|  | March 31, 2019
(in millions) |  | As reported |  | Balance Using Previous Standard |  | Increase (Decrease)
Balance sheet |  |  |  |  |  |
Assets |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 59 |  |  | $ | — |  |  | $ | 59 |
Liabilities |  |  |  |  |  |
Operating lease liabilities |  | 16 |  |  | — |  |  | 16 |
Operating lease liabilities, noncurrent |  | 54 |  |  | 11 |  |  | 43 |
Equity |  |  |  |  |  |
Accumulated deficit |  | $ | (245 | ) |  | $ | (245 | ) |  | $ | — |

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