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Description of Business and Significant Accounting Policies - (Tables)
 6 Months Ended
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
)