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Accounting Policies (Tables)
 6 Months Ended
Jun. 30, 2022
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)20222021
Beginning balance, January 1,$239,623 $240,761 
Accrued claims18,780 20,559 
Present value discount, net of accretion(3,501)407 
Paid claims(27,899)(22,904)
Ending balance$227,003 $238,823 
Current portion of accrued claims$53,317 $46,120 
Long-term portion of accrued claims173,686 192,703 
Total accrued claims$227,003 $238,823 
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 $674.4 million and $490.5 million at June 30, 2022 and December 31, 2021, 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)20222021% Change20222021% Change
Northeast$388,680 $329,016 18.1 %$838,602 $702,645 19.3 %
Southeast192,782 150,810 27.8 %394,985 307,070 28.6 %
Central252,039 206,084 22.3 %523,350 431,784 21.2 %
Southwest279,936 238,368 17.4 %588,774 495,348 18.9 %
West304,380 247,184 23.1 %635,152 508,538 24.9 %
1,417,817 1,171,462 21.0 %2,980,863 2,445,385 21.9 %
Other revenue14,290 13,909 2.7 %29,081 26,821 8.4 %
Total revenue$1,432,107 $1,185,371 20.8 %$3,009,944 $2,472,206 21.8 %