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Revenue Recognition | 12 Months Ended
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Dec. 31, 2023
Revenue from Contract with Customer [Abstract] |
Revenue Recognition | (2) Revenue Recognition Revenue Service Types The following is a description of our revenue service types, including Staffing and Interim, Outcome-Based Solutions and Consulting, Permanent Recruitment and Other services. Staffing and Interim Staffing and Interim services include the augmentation of clients’ workforce with our contingent employees performing services under the client’s supervision, which provides our clients with a source of flexible labor. Staffing and Interim client contracts are generally short-term in nature, and we generally enter into contracts that include only a single performance obligation. We recognize revenues over time based on a fixed amount for each hour of Staffing and Interim service provided as our clients benefit from our services as we provide them. Outcome-Based Solutions and Consulting Our Outcome-Based Solutions and Consulting services include utilizing consultants and contingent employees who are generally experts in a specific field advising the client to help find strategic solutions to specific matters or achieve a particular outcome. Our services may also include managing certain processes and functions within the client’s organization. We recognize revenues over time based on (i) our clients benefiting from our services as we are providing them, (ii) our clients controlling an asset as it is created or enhanced, or (iii) our performance not creating an asset with an alternative use and having an enforceable right to payment for the services we have provided to date. We generally utilize an input measure of time for the service provided, which most accurately depicts the progress toward completion of these performance obligations. The price as specified in our client contracts is generally considered the standalone selling price as it is an observable input that depicts the price as if sold to a similar client in similar circumstances. Permanent Recruitment Permanent Recruitment services include providing qualified candidates to our clients to hire on a permanent basis. We recognize revenues for our Permanent Recruitment services at a point in time when we place the qualified candidate, because we have determined that control of the performance obligation has transferred to the client (i.e., service performed) as we have the right to payment for our service and the client has accepted our service of providing a qualified candidate to fill a permanent position. Revenues recognized from our Permanent Recruitment services are based upon either a fixed fee per placement or as a percentage of the candidate’s salary. Our RPO services are also included in our Permanent Recruitment revenues. RPO services include the various activities of managing a client's permanent workforce, which can include candidate assessments, screening, conducting candidate interviews, providing sourcing technology, and providing our marketing and recruiting expertise. We perform these activities to fulfill the overall obligation to provide permanent workforce management services, so they are not individually distinct, and therefore, we account for them as a single performance obligation. We generally utilize an input measure of time in months, but we do have a few contracts for which we use labor hours of management services provided as this more accurately depicts the progress toward completion of the performance obligation. We recognize revenues over time for each month of management services provided, as each month of management services is distinct, and the client benefits from each month of management services as we provide them. For those contracts for which we use labor hours as the input measure, we recognize revenues over time based on a fixed amount for each labor hour of management services provided as our clients benefit from our services as we provide them. We consider the RPO management services and placement services to be distinct, and therefore separate performance obligations within our RPO contracts as (i) our clients can benefit from each service on its own, and (ii) each service is separately identifiable within the client contract. The prices as specified in our contracts will generally be broken out between management fees and placement fees, which we consider the standalone selling price of each service as they are the observable inputs which depict the prices as if they were sold to a similar client in similar circumstances. The consideration from our client contracts is allocated to each performance obligation based on the relative standalone selling price. Other Services Other services include revenues from outplacement services, MSP services, training services and franchise fees. • Outplacement services include assisting our clients in managing their workforce transitions and their employees in managing career changes by developing additional skills and finding new employment. We recognize revenues over time as we provide the service (i.e., transfer control of the performance obligation) using the input measure of hours of service to measure progress toward completion of the performance obligation. • MSP services include overall program management of our clients’ contingent workforce and generally include various activities such as reporting and tracking, supplier selection and management and order distribution, depending on each client contract. We provide these services to fulfill the overall obligation of contingent workforce management services so the individual activities are not distinct and therefore we account for them as a single performance obligation. We recognize revenues over time for each month of MSP services provided as each month of MSP services is distinct, and the client benefits from each month of MSP services as we provide them. • Training services include teaching skills that relate to specific competencies in order for our client’s workforce to acquire knowledge and develop skills proficiencies. We recognize revenues over time for each hour of training service provided as our clients benefit from our services as we provide them. • Our franchise fees include the performance obligation of providing the right to use our intellectual property in a specifically defined exclusive territory as defined in a franchise agreement. Our franchise agreements generally state that franchise fees are calculated based on a percentage of revenues earned by the franchise operations and are payable on a monthly basis. As such, we record franchise fee revenues monthly over time calculated based on the specific fee percentage and the monthly revenues of the franchise operations. Franchise fees were $14.8, $15.7 and $15.3 for the years ended December 31, 2023, 2022 and 2021, respectively. Disaggregation of Revenues In the following table, revenue is disaggregated by service types and timing of revenue recognition and includes a reconciliation of the disaggregated revenues by reportable segment.
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022(a) |
|  | Staffing and Interim |  |  | Outcome- Based Solutions and Consulting |  |  | Permanent Recruitment |  |  | Other |  |  | Total |  |  | Staffing and Interim |  |  | Outcome- Based Solutions and Consulting |  |  | Permanent Recruitment |  |  | Other |  |  | Total |
Americas: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 2,647.7 |  |  | $ | 18.3 |  |  | $ | 133.0 |  |  | $ | 162.6 |  |  | $ | 2,961.6 |  |  | $ | 3,115.1 |  |  | $ | 21.7 |  |  | $ | 209.0 |  |  | $ | 153.5 |  |  | $ | 3,499.3 |
Other Americas |  |  | 1,347.4 |  |  |  | 49.4 |  |  |  | 46.9 |  |  |  | 9.5 |  |  |  | 1,453.2 |  |  |  | 1,329.3 |  |  |  | 51.9 |  |  |  | 48.6 |  |  |  | 6.6 |  |  |  | 1,436.4 |
|  |  | 3,995.1 |  |  |  | 67.7 |  |  |  | 179.9 |  |  |  | 172.1 |  |  |  | 4,414.8 |  |  |  | 4,444.4 |  |  |  | 73.6 |  |  |  | 257.6 |  |  |  | 160.1 |  |  |  | 4,935.7 |
Southern Europe: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
France |  |  | 4,454.7 |  |  |  | 283.5 |  |  |  | 58.9 |  |  |  | 70.0 |  |  |  | 4,867.1 |  |  |  | 4,421.8 |  |  |  | 268.0 |  |  |  | 57.9 |  |  |  | 37.3 |  |  |  | 4,785.0 |
Italy |  |  | 1,590.1 |  |  |  | 36.9 |  |  |  | 55.0 |  |  |  | 26.8 |  |  |  | 1,708.8 |  |  |  | 1,600.7 |  |  |  | 31.9 |  |  |  | 51.7 |  |  |  | 22.6 |  |  |  | 1,706.9 |
Other Southern Europe |  |  | 1,547.2 |  |  |  | 305.1 |  |  |  | 58.9 |  |  |  | 28.2 |  |  |  | 1,939.4 |  |  |  | 1,635.0 |  |  |  | 336.7 |  |  |  | 62.0 |  |  |  | 10.7 |  |  |  | 2,044.4 |
|  |  | 7,592.0 |  |  |  | 625.5 |  |  |  | 172.8 |  |  |  | 125.0 |  |  |  | 8,515.3 |  |  |  | 7,657.5 |  |  |  | 636.6 |  |  |  | 171.6 |  |  |  | 70.6 |  |  |  | 8,536.3 |
Northern Europe |  |  | 3,160.2 |  |  |  | 332.5 |  |  |  | 153.2 |  |  |  | 102.1 |  |  |  | 3,748.0 |  |  |  | 3,446.9 |  |  |  | 335.5 |  |  |  | 179.3 |  |  |  | 86.6 |  |  |  | 4,048.3 |
APME |  |  | 1,781.8 |  |  |  | 386.3 |  |  |  | 109.4 |  |  |  | 44.8 |  |  |  | 2,322.3 |  |  |  | 1,809.6 |  |  |  | 392.0 |  |  |  | 149.1 |  |  |  | 36.6 |  |  |  | 2,387.3 |
|  |  | 16,529.1 |  |  |  | 1,412.0 |  |  |  | 615.3 |  |  |  | 444.0 |  |  |  | 19,000.4 |  |  |  | 17,358.4 |  |  |  | 1,437.7 |  |  |  | 757.6 |  |  |  | 353.9 |  |  |  | 19,907.6 |
Intercompany Eliminations |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (85.9 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (80.1 | )
Total |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 18,914.5 |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ | 19,827.5 |
(a) Certain service line revenues for the United States and Northern Europe were reclassified for the 2022 comparative period to align with the current period presentation. In the United States, $252.6 was reclassified from Outcome-Based Solutions and Consulting to Staffing and Interim. In Northern Europe, $120.5 was reclassified from Staffing and Interim to Outcome-Based Solutions and Consulting.
|  | Year Ended December 31, |
|  | 2023 |  |  | 2022 |
|  | Services transferred over time |  |  | Services transferred at a point in time |  |  | Total |  |  | Services transferred over time |  |  | Services transferred at a point in time |  |  | Total |
Americas: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 2,885.0 |  |  | $ | 76.6 |  |  | $ | 2,961.6 |  |  | $ | 3,380.9 |  |  | $ | 118.4 |  |  | $ | 3,499.3 |
Other Americas |  |  | 1,423.6 |  |  |  | 29.6 |  |  |  | 1,453.2 |  |  |  | 1,406.3 |  |  |  | 30.1 |  |  |  | 1,436.4 |
|  |  | 4,308.6 |  |  |  | 106.2 |  |  |  | 4,414.8 |  |  |  | 4,787.2 |  |  |  | 148.5 |  |  |  | 4,935.7 |
Southern Europe: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
France |  |  | 4,814.5 |  |  |  | 52.6 |  |  |  | 4,867.1 |  |  |  | 4,732.3 |  |  |  | 52.7 |  |  |  | 4,785.0 |
Italy |  |  | 1,657.8 |  |  |  | 51.0 |  |  |  | 1,708.8 |  |  |  | 1,659.4 |  |  |  | 47.5 |  |  |  | 1,706.9 |
Other Southern Europe |  |  | 1,891.1 |  |  |  | 48.3 |  |  |  | 1,939.4 |  |  |  | 1,993.8 |  |  |  | 50.6 |  |  |  | 2,044.4 |
|  |  | 8,363.4 |  |  |  | 151.9 |  |  |  | 8,515.3 |  |  |  | 8,385.5 |  |  |  | 150.8 |  |  |  | 8,536.3 |
Northern Europe |  |  | 3,627.5 |  |  |  | 120.5 |  |  |  | 3,748.0 |  |  |  | 3,902.9 |  |  |  | 145.4 |  |  |  | 4,048.3 |
APME |  |  | 2,255.2 |  |  |  | 67.1 |  |  |  | 2,322.3 |  |  |  | 2,302.4 |  |  |  | 84.9 |  |  |  | 2,387.3 |
|  |  | 18,554.7 |  |  |  | 445.7 |  |  |  | 19,000.4 |  |  |  | 19,378.0 |  |  |  | 529.6 |  |  |  | 19,907.6 |
Intercompany Eliminations |  |  |  |  |  |  |  |  | (85.9 | ) |  |  |  |  |  |  |  |  | (80.1 | )
Total |  |  |  |  |  |  |  | $ | 18,914.5 |  |  |  |  |  |  |  |  | $ | 19,827.5 |

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org//606/tableOfContent + Details
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