Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Revenue from External Customers by Products and Services

Set forth below is a breakdown of revenue by product for the years ended December 31, 2016 and 2015 (in millions):

	Year Ended December 31,
	2016		2015
Revenue by Product Category*	Revenues, net		Revenues, net
Fuel cards	$	1,124	$	1,116
Gift	185		170
Corporate payments	180		162
Tolls	103		9
Lodging	101		92
Other	140		154
Consolidated revenues, net	$	1,832	$	1,703

Company's Accounts Receivable and Securitized Accounts Receivable

The Company’s accounts receivable and securitized accounts receivable include the following at December 31 (in thousands):

	2016			2015
Gross domestic accounts receivables	$	529,885		$	338,275
Gross domestic securitized accounts receivable	591,000			614,000
Gross foreign receivables	704,630			322,582
Total gross receivables	1,825,515			1,274,857
Less allowance for doubtful accounts	(32,506		)	(21,903		)
Net accounts and securitized accounts receivable	$	1,793,009		$	1,252,954

Allowance for Doubtful Accounts Related to Accounts Receivable

A rollforward of the Company’s allowance for doubtful accounts related to accounts receivable for the years ended December 31 is as follows (in thousands):

	2016			2015			2014
Allowance for doubtful accounts beginning of year	$	21,903		$	23,842		$	22,416
Provision for bad debts	35,885			24,629			24,412
Write-offs	(25,282		)	(26,568		)	(22,986		)
Allowance for doubtful accounts end of year	$	32,506		$	21,903		$	23,842

Revision of Previously Issued Financial Statements

The following table shows the impact of retrospectively applying this guidance to the Consolidated Statement of Cash flows for the three months ended March 31, 2016 and six months ended June 30, 2016 (in thousands):

	Three Months Ended March 31, 2016									Six Months Ended June 30, 2016
	As Previously Reported			Adjustments			As Recast			As Previously Reported			Adjustments			As Recast
Net cash provided by operating activities	$	121,505		$	1,118		$	122,623		$	208,856		$	3,186		$	212,042
Net cash used in investing activities	(20,745		)	—			(20,745		)	(37,924		)	—			(37,924		)
Net cash used in financing activities	(157,389		)	(1,118		)	(158,507		)	(118,303		)	(3,186		)	(121,489		)
Effect of foreign currency exchange rates on cash	8,795			—			8,795			(6,696		)	—			(6,696		)
Net (decrease) increase in cash	$	(47,834	)	$	—		$	(47,834	)	$	45,933		$	—		$	45,933

The following table shows the impact of retrospectively applying ASU 2016-09 to the previously issued consolidated statements of operations for the three month period ended March 31 and the three and six month periods ended June 30 (in thousands, except per share amounts):

	Three Months Ended March 31, 2016							Three Months Ended June 30, 2016
	As Previously Reported		Adjustments			As Recast		As Previously Reported		Adjustments			As Recast
Income before income taxes	$	156,912	$	—		$	156,912	$	162,348	$	—		$	162,348
Provision for income taxes	46,940		(1,118		)	45,822		48,163		(2,068		)	46,095
Net income	$	109,972	$	1,118		$	111,090	$	114,185	$	2,068		$	116,253
Earnings per share:
Basic earnings per share	$	1.19	$	0.01		$	1.20	$	1.23	$	0.02		$	1.25
Diluted earnings per share	$	1.17	$	—		$	1.17	$	1.21	$	0.01		$	1.22
Weighted average common shares outstanding:
Basic	92,516		—			92,516		92,665		—			92,665
Diluted	94,329		701			95,030		94,549		729			95,279

	Six Months Ended June 30, 2016
	As Previously Reported		Adjustments			As Recast
Income before income taxes	$	319,260	$	—		$	319,260
Provision for income taxes	95,103		(3,186		)	$	91,917
Net income	$	224,157	$	3,186		$	227,343
Earnings per share:
Basic earnings per share	$	2.42	$	0.04		$	2.46
Diluted earnings per share	$	2.37	$	0.02		$	2.39
Weighted average common shares outstanding:
Basic	92,591		—			92,591
Diluted	94,437		700			95,137