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Accounting Policies (Tables)
 9 Months Ended
Sep. 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:
Nine Months Ended September 30,
(in thousands)20222021
Beginning balance, January 1,$239,623 $240,761 
Accrued claims33,467 34,349 
Present value discount, net of accretion(6,485)476 
Paid claims(40,112)(36,580)
Ending balance$226,493 $239,006 
Current portion of accrued claims$51,829 $47,813 
Long-term portion of accrued claims174,664 191,193 
Total accrued claims$226,493 $239,006 
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 $547.6 million and $490.5 million at September 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 Codification 606, Revenues from Contracts with Customers, 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)20222021% Change20222021% Change
Northeast$385,541 $332,587 15.9 %$1,224,142 $1,035,233 18.2 %
Southeast197,131 155,555 26.7 %592,116 462,625 28.0 %
Central256,150 211,315 21.2 %779,500 643,100 21.2 %
Southwest280,299 241,473 16.1 %869,073 736,820 17.9 %
West305,465 253,562 20.5 %940,617 762,100 23.4 %
1,424,586 1,194,492 19.3 %4,405,448 3,639,878 21.0 %
Other revenue14,574 15,136 (3.7)%43,656 41,956 4.1 %
Total revenue$1,439,160 $1,209,628 19.0 %$4,449,104 $3,681,834 20.8 %