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