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Revenue | 12 Months Ended
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Jan. 03, 2021
Revenue from Contract with Customer [Abstract] |
Revenue | Revenue Adoption of ASC Topic 606, Revenue from Contracts with Customers On January 1, 2018, we adopted ASC Topic 606, Revenue from Contracts with Customers (“ASC 606”), using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results for reporting periods beginning after January 1, 2018 are presented under ASC 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under ASC 605. We recorded a net increase to opening earnings invested in the business of $3.4 million as of January 1, 2018 due to the cumulative impact of adopting ASC 606. The impact is primarily driven by the deferral of contract costs related to our customer contracts of $5.2 million, partially offset by deferring revenue billed at a point in time for services performed over time of $0.6 million and a deferred tax liability of $1.2 million. As of and for year to date 2018, the consolidated financial statements were not materially impacted as a result of the application of Topic 606 compared to Topic 605. Revenue Disaggregated by Service Type Kelly has five operating segments: Professional & Industrial (“P&I” formerly Commercial), Science, Engineering & Technology (“SET”), Education, Outsourcing & Consulting Group ("Outsourcing & Consulting," "OCG") and International. Other than OCG, each segment delivers talent through staffing services, permanent placement or outcome-based services. Our OCG segment delivers talent solutions including managed service provider ("MSP"), payroll process outsourcing ("PPO"), recruitment process outsourcing ("RPO"), and talent advisory services. The following table presents our segment revenues disaggregated by service type (in millions):
|  | December Year to Date |  |  |  |
|  | 2020 |  | 2019 |  | 2018 |  |  |  |
Professional & Industrial |  |  |  |  |  |  |  |  |  |
Staffing services |  | $ | 1,423.3 |  |  | $ | 1,838.6 |  |  | $ | 2,100.4 |  |  |  |  |
Permanent placement |  | 9.9 |  |  | 17.9 |  |  | 21.6 |  |  |  |  |
Outcome-based services |  | 425.2 |  |  | 356.9 |  |  | 308.9 |  |  |  |  |
Total Professional & Industrial |  | 1,858.4 |  |  | 2,213.4 |  |  | 2,430.9 |  |  |  |  |
Science, Engineering & Technology |  |  |  |  |  |  |  |  |  |
Staffing services |  | 751.8 |  |  | 848.2 |  |  | 814.3 |  |  |  |  |
Permanent placement |  | 12.5 |  |  | 15.7 |  |  | 15.9 |  |  |  |  |
Outcome-based services |  | 254.8 |  |  | 267.9 |  |  | 172.4 |  |  |  |  |
Total Science, Engineering & Technology |  | 1,019.1 |  |  | 1,131.8 |  |  | 1,002.6 |  |  |  |  |
Education |  |  |  |  |  |  |  |  |  |
Staffing services |  | 286.4 |  |  | 449.8 |  |  | 427.1 |  |  |  |  |
Permanent placement |  | 0.5 |  |  | 0.9 |  |  | 1.4 |  |  |  |  |
Total Education |  | 286.9 |  |  | 450.7 |  |  | 428.5 |  |  |  |  |
Outsourcing & Consulting |  |  |  |  |  |  |  |  |  |
Talent solutions |  | 363.5 |  |  | 377.7 |  |  | 377.1 |  |  |  |  |
Total Outsourcing & Consulting |  | 363.5 |  |  | 377.7 |  |  | $ | 377.1 |  |  |  |  |
International |  |  |  |  |  |  |  |  |  |
Staffing services |  | 971.8 |  |  | 1,156.8 |  |  | 1,245.1 |  |  |  |  |
Permanent placement |  | 16.8 |  |  | 25.7 |  |  | 30.1 |  |  |  |  |
Total International |  | 988.6 |  |  | 1,182.5 |  |  | 1,275.2 |  |  |  |  |
Total Intersegment |  | (0.5) |  |  | (0.5) |  |  | (0.4) |  |  |  |  |
Total Revenue from Services |  | $ | 4,516.0 |  |  | $ | 5,355.6 |  |  | $ | 5,513.9 |  |  |  |  |
Revenue Disaggregated by Geography Our operations are subject to different economic and regulatory environments depending on geographic location. Our P&I and Education segments operate in the Americas region, our SET segment operates in the Americas and Europe regions, and OCG operates in the Americas, Europe and Asia-Pacific regions. The International segment includes Europe and our Brazil and Mexico operations, which are included in the Americas region. Our Brazil operations were sold in August 2020 (see Acquisitions and Disposition footnote). The below table presents our revenues disaggregated by geography (in millions):
|  | December Year to Date
|  | 2020 |  | 2019 |  | 2018
Americas |  |  |  |  |  |
United States |  | $ | 3,260.2 |  |  | $ | 3,892.5 |  |  | $ | 3,930.0 |
Canada |  | 122.5 |  |  | 136.1 |  |  | 142.4 |
Mexico |  | 114.4 |  |  | 123.6 |  |  | 125.0 |
Puerto Rico |  | 77.0 |  |  | 74.6 |  |  | 96.6 |
Brazil |  | 17.0 |  |  | 34.1 |  |  | 35.2 |
Total Americas Region |  | 3,591.1 |  |  | 4,260.9 |  |  | 4,329.2 |
Europe |  |  |  |  |  |
France |  | 198.2 |  |  | 248.6 |  |  | 278.9 |
Switzerland |  | 200.4 |  |  | 200.7 |  |  | 212.7 |
Portugal |  | 141.7 |  |  | 179.8 |  |  | 196.9 |
Russia |  | 118.5 |  |  | 117.6 |  |  | 100.4 |
United Kingdom |  | 73.7 |  |  | 103.1 |  |  | 108.8 |
Italy |  | 58.2 |  |  | 75.9 |  |  | 77.5 |
Germany |  | 30.1 |  |  | 41.6 |  |  | 57.1 |
Ireland |  | 19.9 |  |  | 33.1 |  |  | 44.6 |
Other |  | 54.6 |  |  | 67.5 |  |  | 85.6 |
Total Europe Region |  | 895.3 |  |  | 1,067.9 |  |  | 1,162.5 |
Total Asia-Pacific Region |  | 29.6 |  |  | 26.8 |  |  | 22.2 |
Total Kelly Services, Inc. |  | $ | 4,516.0 |  |  | $ | 5,355.6 |  |  | $ | 5,513.9 |
The below table presents our SET, OCG and International segment revenues disaggregated by geographic region (in millions):
|  | December Year to Date
|  | 2020 |  | 2019 |  | 2018
Science, Engineering & Technology |  |  |  |  |  |
Americas |  | $ | 1,013.7 |  |  | $ | 1,122.5 |  |  | $ | 989.9 |
Europe |  | 5.4 |  |  | 9.3 |  |  | 12.7 |
Total Science, Engineering & Technology |  | $ | 1,019.1 |  |  | $ | 1,131.8 |  |  | $ | 1,002.6 |
Outsourcing & Consulting |  |  |  |  |  |
Americas |  | $ | 302.2 |  |  | $ | 318.1 |  |  | $ | 321.7 |
Europe |  | 31.7 |  |  | 32.8 |  |  | 33.2 |
Asia-Pacific |  | 29.6 |  |  | 26.8 |  |  | 22.2 |
Total Outsourcing & Consulting |  | $ | 363.5 |  |  | $ | 377.7 |  |  | $ | 377.1 |
International |  |  |  |  |  |
Americas |  | $ | 130.4 |  |  | $ | 156.7 |  |  | $ | 158.5 |
Europe |  | 858.2 |  |  | 1,025.8 |  |  | 1,116.7 |
Total International |  | $ | 988.6 |  |  | $ | 1,182.5 |  |  | $ | 1,275.2 |
Deferred Costs Deferred sales commissions, which are included in other assets in the consolidated balance sheet, were $1.0 million as of year-end 2020 and $1.5 million as of 2019. Amortization expense for the deferred costs was $1.0 million for 2020, $1.6 million for 2019 and $1.7 million for 2018. As of year-end 2020, there was no impairment loss in relation to the costs capitalized. Deferred fulfillment costs, which are included in prepaid expenses and other current assets in the consolidated balance sheet, were $4.1 million as of year-end 2020 and $3.6 million as of 2019. Amortization expense for the deferred costs was $21.5 million for 2020, $14.6 million for 2019 and $13.0 million for 2018. As of year-end 2020, there was no impairment loss in relation to the costs capitalized.

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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 -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
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