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Description of Business and Significant Accounting Policies - (Tables) | 6 Months Ended
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Jun. 30, 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:
| Six Months Ended June 30, 2018
(in millions) | As previously reported | Reclassified amounts | As revised
Operating activities |  |  |
Accounts receivable | $ | — |  | $ | 11 |  | $ | 11 |
Unbilled revenue | — |  | 35 |  | 35 |
Prepaid income taxes | 2 |  | (2 | ) | — |
Prepaid expenses and other current assets | (23 | ) | 23 |  | — |
Prepaid expenses | — |  | (9 | ) | (9 | )
Workers' compensation collateral receivable | (6 | ) | 6 |  | — |
Accounts payable and other current liabilities | (14 | ) | (14 | ) | (28 | )
Client deposits | — |  | (24 | ) | (24 | )
Accrued wages | — |  | (28 | ) | (28 | )
Accrued corporate wages | (5 | ) | 5 |  | — |
Accrued health insurance costs | — |  | (13 | ) | (13 | )
Accrued workers' compensation costs | — |  | (8 | ) | (8 | )
Workers' compensation loss reserves and other non-current liabilities | (4 | ) | 4 |  | — |
Payroll taxes payable and other payroll withholdings | — |  | (588 | ) | (588 | )
Worksite employee related assets | 4 |  | (4 | ) | — |
Worksite employee related liabilities | (652 | ) | 652 |  | — |
Other assets | — |  | (45 | ) | (45 | )
Other liabilities | — |  | (1 | ) | (1 | )
Effects on income due to new accounting pronouncements | Effects on the consolidated statements of income and comprehensive income due to reclassifications are summarized below:
| Three Months Ended | Six months ended
| June 30, 2018 | June 30, 2018
(in millions) | As previously reported | Reclassified amounts | As revised | As previously reported | Reclassified amounts | As revised
Depreciation | $ | 8 |  | $ | (8 | ) | $ | — |  | $ | 16 |  | $ | (16 | ) | $ | — |
Amortization of intangible assets | 2 |  | (2 | ) | — |  | 3 |  | (3 | ) | — |
Depreciation and amortization of intangible assets | — |  | 10 |  | 10 |  | — |  | 19 |  | 19 |
Interest expense, bank fees and other, net | (4 | ) | 4 |  | — |  | (8 | ) | 8 |  | — |
Interest expense, bank fees and other | — |  | (7 | ) | (7 | ) | — |  | (13 | ) | (13 | )
Interest income | — |  | 3 |  | 3 |  | — |  | 5 |  | 5 |
Other comprehensive income, net of tax | — |  | 1 |  | 1 |  | — |  | — |  | — |
Comprehensive income | 58 |  | 1 |  | 59 |  | 112 |  | — |  | 112 |
Effect of Adoption of ASU 2016-02 | The impact on our condensed balance sheets is as follows:
|  | June 30, 2019
(in millions) |  | As reported |  | Balance Using Previous Standard |  | Increase (Decrease)
Balance sheet |  |  |  |  |  |
Assets |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 60 |  |  | $ | — |  |  | $ | 60 |
Liabilities |  |  |  |  |  |
Operating lease liabilities |  | 17 |  |  | — |  |  | 17 |
Operating lease liabilities, noncurrent |  | 55 |  |  | 11 |  |  | 44 |
Equity |  |  |  |  |  |
Accumulated deficit |  | (229 | ) |  | — |  |  | (229 | )

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