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Accounting Policies (Tables)
 9 Months Ended
Sep. 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:
Nine Months Ended September 30,
(in thousands)20212020
Beginning balance, January 1,$240,761 $242,904 
Accrued claims34,349 33,397 
Present value discount, net of accretion476 (500)
Paid claims(36,580)(34,289)
Ending balance$239,006 $241,512 
Current portion of accrued claims$47,813 $45,265 
Long-term portion of accrued claims191,193 196,247 
Total accrued claims$239,006 $241,512 
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 $564.6 million and $380.8 million at September 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 September 30,Nine Months Ended September 30,
(in thousands)20212020% Change20212020% Change
Northeast$332,587 $278,712 19.3 %$1,035,233 $896,113 15.5 %
Southeast155,555 121,439 28.1 %462,625 379,614 21.9 %
Central211,315 182,245 16.0 %643,100 570,559 12.7 %
Southwest241,473 217,527 11.0 %736,820 712,185 3.5 %
West253,562 195,412 29.8 %762,100 634,533 20.1 %
1,194,492 995,335 20.0 %3,639,878 3,193,004 14.0 %
Other revenue15,136 12,485 21.2 %41,956 37,665 11.4 %
Total revenue$1,209,628 $1,007,820 20.0 %$3,681,834 $3,230,669 14.0 %