Accounting Policies (Tables)

6 Months Ended

Jun. 30, 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:

	Six Months Ended June 30,
(in thousands)	2021		2020
Beginning balance, January 1,	$	240,761	$	242,904
Accrued claims	20,559		21,888
Present value discount, net of accretion	407		223
Paid claims	(22,904)		(22,298)
Ending balance	$	238,823	$	242,717
Current portion of accrued claims	$	46,120	$	45,216
Long-term portion of accrued claims	192,703		197,501
Total accrued claims	$	238,823	$	242,717

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 establish pricing for a period of 12 months, and are generally 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 $585.4 million and $380.8 million at June 30, 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 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 June 30,						Six Months Ended June 30,
(in thousands)	2021		2020		% Change		2021		2020		% Change
Northeast	$	329,016	$	273,543	20.3	%	$	702,645	$	617,401	13.8	%
Southeast	150,810		117,013		28.9	%	307,070		258,175		18.9	%
Central	206,084		177,022		16.4	%	431,784		388,314		11.2	%
Southwest	238,368		222,734		7.0	%	495,348		494,658		0.1	%
West	247,184		192,310		28.5	%	508,538		439,121		15.8	%
	1,171,462		982,622		19.2	%	2,445,385		2,197,669		11.3	%
Other revenue	13,909		10,744		29.5	%	26,821		25,180		6.5	%
Total revenue	$	1,185,371	$	993,366	19.3	%	$	2,472,206	$	2,222,849	11.2	%