NOTE 15. FINANCIAL DATA BY SEGMENT AND GEOGRAPHIC AREA

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 “Other” are non-recurring gains and losses, miscellaneous processing services, the elimination of intercompany transactions, interest expense, the results of operations of ADP Indemnity (a wholly-owned captive insurance company that provides workers’ compensation and employee’s liability deductible reimbursement insurance protection for PEO Services’ worksite employees), certain charges and expenses that have not been allocated to the reportable segments, and the historical results of the AMD business. Changes to the allocation methodology for certain allocations, has been adjusted in both the current period and the prior period in the table below, and did not materially affect reportable segment results. The Company also adjusted the segment results to reflect the historical results of AMD in Other, which also did not materially affect reportable segment results. Beginning in the first quarter of fiscal 2019, the Company's chief operating decision maker ("CODM") will begin reviewing segment results reported at actual interest rates and the results of the PEO segment inclusive of the results of ADP Indemnity. Additionally, the CODM will begin reviewing results with changes to certain corporate allocations. These changes represent a change in the measure of segment performance. The Company will reflect these new segment measures beginning in the first quarter of fiscal 2019 and prior period segment results will be restated for comparability.

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.



	Employer Services		PEO Services		Other			Client Fund Interest			Total
Year ended June 30, 2018
Revenues from continuing operations	$	10,057.8	$	3,896.6	$	(9.4	)	$	(619.2	)	$	13,325.8
Earnings from continuing operations before income taxes	3,087.4		504.2		(801.3		)	(619.2		)	2,171.1
Assets from continuing operations	30,250.8		760.1		6,077.8			—			37,088.7
Capital expenditures from continuing operations	113.9		—		78.0			—			191.9
Depreciation and amortization	291.9		3.0		82.7			—			377.6

Year ended June 30, 2017
Revenues from continuing operations	$	9,535.2	$	3,483.6	$	(10.6	)	$	(628.4	)	$	12,379.8
Earnings from continuing operations before income taxes	2,918.5		448.6		(207.6		)	(628.4		)	2,531.1
Assets from continuing operations	30,107.7		586.8		6,485.5			—			37,180.0
Capital expenditures from continuing operations	83.0		0.2		165.8			—			249.0
Depreciation and amortization	247.3		1.3		67.5			—			316.1

Year ended June 30, 2016
Revenues from continuing operations	$	9,211.9	$	3,073.1	$	1.9		$	(619.1	)	$	11,667.8
Earnings from continuing operations before income taxes	2,798.4		371.2		(315.8		)	(619.1		)	2,234.7
Assets from continuing operations	36,637.5		534.6		6,497.9			—			43,670.0
Capital expenditures from continuing operations	71.1		1.0		93.6			—			165.7
Depreciation and amortization	230.7		1.5		56.4			—			288.6



	United States		Europe		Canada		Other		Total
Year ended June 30, 2018
Revenues from continuing operations	$	11,486.4	$	1,245.9	$	322.1	$	271.4	$	13,325.8
Assets from continuing operations	$	32,221.0	$	2,325.0	$	2,009.9	$	532.8	$	37,088.7

Year ended June 30, 2017
Revenues from continuing operations	$	10,760.4	$	1,086.0	$	291.1	$	242.3	$	12,379.8
Assets from continuing operations	$	32,401.0	$	2,252.3	$	2,018.1	$	508.6	$	37,180.0

Year ended June 30, 2016
Revenues from continuing operations	$	10,110.9	$	1,063.7	$	284.1	$	209.1	$	11,667.8
Assets from continuing operations	$	39,194.2	$	2,064.3	$	1,949.4	$	462.1	$	43,670.0

The Company has reclassified $223.0 million and $240.9 million of revenues previously reported within Other for fiscal years 2017 and 2016, respectively, to United States to properly reflect revenues by geography. This revision did not impact segment profit or consolidated revenue results. Management has concluded that the impact was not material to any period presented.