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Description of Business and Significant Accounting Policies (Tables)
 3 Months Ended
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
)
 
$
—