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Financial Data By Segment
6 Months Ended
Dec. 31, 2014
Interim Financial Data By Segment [Abstract]  
Interim Financial Data By Segment
Note 15. Interim Financial Data by Segment

Based upon similar economic and operational characteristics, the Company’s strategic business units have been aggregated into the following two reportable segments: Employer Services and PEO Services.  The primary components of the “Other” segment are the results of operations of ADP Indemnity (a wholly-owned captive insurance company that provides workers’ compensation and employer’s liability deductible reimbursement insurance protection for PEO Services worksite employees), non-recurring gains and losses, miscellaneous processing services, such as customer financing transactions, the elimination of intercompany transactions, and certain charges and expenses that have not been allocated to the reportable segments, such as stock-based compensation expense.  

Certain revenues and expenses are charged to the reportable segments at a standard rate for management reasons.  Other costs are recorded based on management responsibility.  There is a reconciling item for the difference between actual interest income earned on invested funds held for clients and interest credited to Employer Services and PEO Services at a standard rate of 4.5%. This allocation is made for management reasons so that the reportable segments' results are presented on a consistent basis without the impact of fluctuations in interest rates. This reconciling adjustment to the reportable segments' revenues and earnings from continuing operations before income taxes is eliminated in consolidation.

Segment Results:
 
Revenues from
Continuing Operations
 
Three Months Ended
 
Six Months Ended
 
December 31,
 
December 31,
 
2014
 
2013
 
2014
 
2013
Employer Services
$
2,169.9

 
$
2,082.1

 
$
4,269.0

 
$
4,045.3

PEO Services
625.8

 
531.1

 
1,220.8

 
1,036.1

Other
(2.7
)
 
(0.2
)
 
(2.9
)
 

Reconciling item:
 
 
 
 
 
 
 
Client fund interest
(131.7
)
 
(119.3
)
 
(251.8
)
 
(225.7
)
 
$
2,661.3

 
$
2,493.7

 
$
5,235.1

 
$
4,855.7

  
 
Earnings from Continuing Operations before Income Taxes
 
Three Months Ended
 
Six Months Ended
 
December 31,
 
December 31,
 
2014
 
2013
 
2014
 
2013
Employer Services
$
627.4

 
$
596.0

 
$
1,211.5

 
$
1,119.3

PEO Services
78.7

 
59.5

 
145.4

 
111.4

Other
(73.3
)
 
(74.2
)
 
(151.5
)
 
(139.4
)
Reconciling item:
 
 
 
 
 
 
 

Client fund interest
(131.7
)
 
(119.3
)
 
(251.8
)
 
(225.7
)
 
$
501.1

 
$
462.0

 
$
953.6

 
$
865.6