v3.25.4
Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2025
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:
Year Ended December 31,
(in millions)
20252024
Beginning balance, January 1,$204 $220 
Accrued claims, net74 65 
Present value discount, net of accretion(12)(12)
Paid claims(82)(69)
Ending balance$184 $204 
Current portion of accrued claims$82 $69 
Long-term portion of accrued claims102 135 
Total accrued claims$184 $204 
Disaggregation of Revenue [Table Text Block]
Our revenue for our PEO HR Solutions by geographic region and for our other products and services offerings are as follows:
Year Ended December 31,
(in millions)
202520242023
Northeast$1,873 $1,801 $1,757 
Southeast972 926 907 
Central1,230 1,195 1,170 
Southwest1,279 1,245 1,250 
West1,388 1,344 1,337 
6,742 6,511 6,421 
Other revenue70 70 65 
Total revenue$6,812 $6,581 $6,486 
Revenues Comprise of Gross Billings and WSEE Payroll Cost [Table]
Revenues are comprised of gross billings less WSEE payroll costs as follows:
Year Ended December 31,
(in millions)
202520242023
Gross billings$45,565 $43,752 $43,141 
Less: WSEE payroll cost38,753 37,171 36,655 
Revenues$6,812 $6,581 $6,486 
Property, Plant and Equipment [Table Text Block]
Property and equipment, net consisted of the following:
(in millions)
December 31, 2025December 31, 2024
Land$$
Buildings and improvements227 225 
Computer hardware and software149 145 
Software development costs165 149 
Furniture, fixtures and other57 56 
Property and equipment, gross604 581 
Accumulated depreciation and amortization(427)(389)
Property and equipment, net$177 $192 
Depreciation, Depletion, and Amortization [Policy Text Block]
The estimated useful lives of property and equipment for purposes of computing depreciation are as follows:
Useful Life
Buildings and improvements530years
Computer hardware and software25years
Software development costs35years
Furniture, fixtures and other57years