Accounting Policies (Tables)

3 Months Ended

Mar. 31, 2021

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:

	Three Months Ended March 31,
(in thousands)	2021		2020
Beginning balance, January 1,	$	240,761	$	242,904
Accrued claims	8,522		14,339
Present value discount, net of accretion	652		(200)
Paid claims	(13,246)		(11,121)
Ending balance	$	236,689	$	245,922
Current portion of accrued claims	$	46,353	$	48,289
Long-term portion of accrued claims	190,336		197,633
Total accrued claims	$	236,689	$	245,922

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 $549.0 million and $380.8 million at March 31, 2021 and December 31, 2020, 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 March 31,
(in thousands)	2021		2020		% Change
Northeast	$	373,629	$	344,086	8.6	%
Southeast	156,260		140,678		11.1	%
Central	225,700		211,302		6.8	%
Southwest	256,979		272,130		(5.6)	%
West	261,354		246,853		5.9	%
	1,273,922		1,215,049		4.8	%
Other revenue	12,913		14,434		(10.5)	%
Total revenue	$	1,286,835	$	1,229,483	4.7	%