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Description of Business and Significant Accounting Policies - (Tables) | 9 Months Ended
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Sep. 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:
| Nine Months Ended September 30, 2018
(in millions) | As previously reported | Reclassified amounts | As revised
Operating activities |  |  |
Accounts receivable, net | $ | — |  | $ | 12 |  | $ | 12 |
Unbilled revenue, net | — |  | (3 | ) | (3 | )
Prepaid income taxes, net | 1 |  | (1 | ) | — |
Prepaid expenses and other current assets | (24 | ) | 24 |  | — |
Prepaid expenses, net | — |  | (26 | ) | (26 | )
Workers' compensation collateral receivable | (10 | ) | 10 |  | — |
Accounts payable and other current liabilities | (9 | ) | (9 | ) | (18 | )
Client deposits | — |  | (17 | ) | (17 | )
Accrued wages | — |  | 34 |  | 34 |
Accrued corporate wages | (4 | ) | 4 |  | — |
Accrued health insurance costs, net | — |  | (7 | ) | (7 | )
Accrued workers' compensation costs, net | — |  | (5 | ) | (5 | )
Payroll taxes payable and other payroll withholdings | — |  | (616 | ) | (616 | )
Worksite employee related assets | (51 | ) | 51 |  | — |
Worksite employee related liabilities | (609 | ) | 609 |  | — |
Other assets | — |  | (54 | ) | (54 | )
Other liabilities | — |  | (6 | ) | (6 | )
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 |  | Nine Months Ended
| September 30, 2018 |  | September 30, 2018
(in millions) | As previously reported | Reclassified amounts | As revised |  | As previously reported | Reclassified amounts | As revised
Depreciation | $ | 10 |  | $ | (10 | ) | $ | — |  |  | $ | 26 |  | $ | (26 | ) | $ | — |
Amortization of intangible assets | 1 |  | (1 | ) | — |  |  | 4 |  | (4 | ) | — |
Depreciation and amortization of intangible assets | — |  | 11 |  | 11 |  |  | — |  | 30 |  | 30 |
Interest expense, bank fees and other, net | (2 | ) | 2 |  | — |  |  | (10 | ) | 10 |  | — |
Interest expense, bank fees and other | — |  | (5 | ) | (5 | ) |  | — |  | (17 | ) | (17 | )
Interest income | — |  | 3 |  | 3 |  |  | — |  | 7 |  | 7 |
Effect of Adoption of ASU 2016-02 | The impact on our condensed balance sheets is as follows:
|  | September 30, 2019
(in millions) |  | As reported |  | Balance Using Previous Standard |  | Increase (Decrease)
Balance sheet |  |  |  |  |  |
Assets |  |  |  |  |  |
Operating lease right-of-use assets |  | $ | 57 |  |  | $ | — |  |  | $ | 57 |
Liabilities |  |  |  |  |  |
Operating lease liabilities |  | 17 |  |  | — |  |  | 17 |
Operating lease liabilities, noncurrent |  | 52 |  |  | 10 |  |  | 42 |
Equity |  |  |  |  |  |
Accumulated deficit |  | (200 | ) |  | (200 | ) |  | — |

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