Quarterly report pursuant to Section 13 or 15(d)

Service Revenue (Tables)

v3.20.2
Service Revenue (Tables)
 3 Months Ended
Aug. 31, 2020
Service Revenue [Abstract]  
Summary of PEO Pass-Through Costs Netted in Revenue

For the three months ended

August 31,

2020

2019

In billions

Payroll wages and payroll taxes

$

4.9

$

5.1

In millions

State unemployment insurance (included in payroll wages and payroll taxes)

$

12.8

$

14.7

Guaranteed cost benefit plans

$

150.4

$

165.8
Summary of Changes in Deferred Revenue Related to Material Rights Performance Obligations

For the three months ended

August 31,

In millions

2020

2019

Balance, beginning of period

$

42.6

$

45.7

Deferral of revenue

4.0

5.5

Recognition of unearned revenue

(6.4)

(6.7)

Balance, end of period

$

40.2

$

44.5

Summary of Changes in Deferred Costs to Obtain and Fulfill Contracts

For the three months ended August 31, 2020

Beginning

Capitalization

Ending

In millions

balance

of costs

Amortization

balance

Costs to obtain a contract

$

473.6

$

37.2

$

(41.4)

$

469.4

Costs to fulfill a contract

$

67.3

$

6.1

$

(5.9)

$

67.5

For the three months ended August 31, 2019

Beginning

Capitalization

Ending

In millions

balance

of costs

Amortization

balance

Costs to obtain a contract

$

464.3

$

35.9

$

(40.2)

$

460.0

Costs to fulfill a contract

$

66.1

$

6.0

$

(5.8)

$

66.3