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Accounting Policies (Tables)
 9 Months Ended
Sep. 30, 2020
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)20202019
Beginning balance, January 1,$242,904 $229,639 
Accrued claims33,397 44,334 
Present value discount, net of accretion(500)(3,664)
Paid claims(34,289)(34,669)
Ending balance$241,512 $235,640 
Current portion of accrued claims$45,265 $45,250 
Long-term portion of accrued claims196,247 190,390 
Total accrued claims$241,512 $235,640 
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 have a term of 12 months, but are 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 $520.9 million and $448.1 million at September 30, 2020 and December 31, 2019, respectively, are included in accounts receivable, net on our Condensed Consolidated Balance Sheets.
Pursuant to the “practical expedients” provided under Accounting Standards Update (“ASU”) No 2014-09, 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)20202019% Change20202019% Change
Northeast$278,712 $271,839 2.5 %$896,113 $853,263 5.0 %
Southeast121,439 122,992 (1.3)%379,614 373,044 1.8 %
Central182,245 180,602 0.9 %570,559 555,797 2.7 %
Southwest217,527 242,200 (10.2)%712,185 756,495 (5.9)%
West195,412 212,618 (8.1)%634,533 661,460 (4.1)%
995,335 1,030,251 (3.4)%3,193,004 3,200,059 (0.2)%
Other revenue12,485 13,137 (5.0)%37,665 39,655 (5.0)%
Total revenue$1,007,820 $1,043,388 (3.4)%$3,230,669 $3,239,714 (0.3)%