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Accounting Policies (Tables) | 9 Months Ended
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Sep. 30, 2022
Accounting Policies [Abstract] |
Activity and balances related to incurred but not paid workers' compensation claims | The following table provides the activity and balances related to incurred but not paid workers’ compensation claims:
| Nine Months Ended September 30,
(in thousands) | 2022 |  | 2021
Beginning balance, January 1, | $ | 239,623 |  |  | $ | 240,761 |
Accrued claims | 33,467 |  |  | 34,349 |
Present value discount, net of accretion | (6,485) |  |  | 476 |
Paid claims | (40,112) |  |  | (36,580) |
Ending balance | $ | 226,493 |  |  | $ | 239,006 |
Current portion of accrued claims | $ | 51,829 |  |  | $ | 47,813 |
Long-term portion of accrued claims | 174,664 |  |  | 191,193 |
Total accrued claims | $ | 226,493 |  |  | $ | 239,006 |
Disaggregation of Revenue [Table Text Block] | Revenue and Direct Cost Recognition We enter into contracts with our customers for human resources services based on a stated rate and price in the contract. Our contracts generally establish pricing for a period of 12 months, and are generally cancellable at any time by either party with 30-days’ notice. Our performance obligations are satisfied as services are rendered each month. The term between invoicing and when our performance obligations are satisfied is not significant. Payment terms are typically due concurrently with the invoicing of our PEO services. We do not have significant financing components or significant payment terms. Our revenue is generally recognized ratably over the payroll period as WSEEs perform their service at the client worksite. Customers are invoiced concurrently with each periodic payroll of its WSEEs. Revenues that have been recognized but unbilled of $547.6 million and $490.5 million at September 30, 2022 and December 31, 2021, respectively, are included in accounts receivable, net on our Condensed Consolidated Balance Sheets. Pursuant to the “practical expedients” provided under Accounting Standards Codification 606, Revenues from Contracts with Customers, we expense sales commissions when incurred because the terms of our contracts generally are cancellable by either party with a 30-day notice. These costs are recorded in commissions in our Consolidated Statements of Operations. Our revenue for our PEO HR Outsourcing Solutions by geographic region and for our other products and services offerings are as follows:
| Three Months Ended September 30, |  | Nine Months Ended September 30,
(in thousands) | 2022 | 2021 | % Change |  | 2022 | 2021 | % Change
Northeast | $ | 385,541 |  | $ | 332,587 |  | 15.9 | % |  | $ | 1,224,142 |  | $ | 1,035,233 |  | 18.2 | %
Southeast | 197,131 |  | 155,555 |  | 26.7 | % |  | 592,116 |  | 462,625 |  | 28.0 | %
Central | 256,150 |  | 211,315 |  | 21.2 | % |  | 779,500 |  | 643,100 |  | 21.2 | %
Southwest | 280,299 |  | 241,473 |  | 16.1 | % |  | 869,073 |  | 736,820 |  | 17.9 | %
West | 305,465 |  | 253,562 |  | 20.5 | % |  | 940,617 |  | 762,100 |  | 23.4 | %
| 1,424,586 |  | 1,194,492 |  | 19.3 | % |  | 4,405,448 |  | 3,639,878 |  | 21.0 | %
Other revenue | 14,574 |  | 15,136 |  | (3.7) | % |  | 43,656 |  | 41,956 |  | 4.1 | %
Total revenue | $ | 1,439,160 |  | $ | 1,209,628 |  | 19.0 | % |  | $ | 4,449,104 |  | $ | 3,681,834 |  | 20.8 | %

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI https://asc.fasb.org/extlink&oid=126920106&loc=SL49130545-203045 + Details
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