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Receivables, Loans, Notes Receivable, and Others (Notes)
 12 Months Ended
Dec. 31, 2024
Accounts Receivable Additional Disclosures [Abstract]  
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]
4.Accounts Receivable
Accounts receivable, net consisted of the following:
December 31,
(in millions)
20242023
Trade, net$9 $16 
Unbilled810 669 
Other10 9 
Accounts receivable, net$829 $694 
Our accounts receivable is primarily composed of trade receivables and unbilled receivables. Our trade receivables, which represent outstanding gross billings to clients, are reported net of allowance for doubtful accounts of $1 million as of both December 31, 2024 and 2023. We establish an allowance for doubtful accounts based on management’s assessment of the collectability of specific accounts and by making a general provision for other potentially uncollectible amounts.
We make an accrual at the end of each accounting period for our obligations associated with the earned but unpaid wages of our WSEEs and for the accrued gross billings associated with such wages. These accruals are included in accrued worksite employee payroll cost and unbilled accounts receivable; however, these amounts are presented net in the Consolidated Statements of Income. We generally require clients to pay invoices for service fees no later than the same day as the applicable payroll date. As such, we generally do not require collateral. Client prepayments directly attributable to accrued worksite employee payroll costs and unbilled revenues have been netted as we have the legal right of offset for these amounts. Unbilled accounts receivable consisted of the following:
 December 31,
(in millions)
20242023
Accrued worksite employee payroll cost$730 $559 
Unbilled revenues171 138 
Client prepayments(91)(28)
Unbilled accounts receivable$810 $669