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Settlement Processing Assets and Obligations (Tables)
 9 Months Ended
Feb. 28, 2014
Offsetting [Abstract]  
Offsetting Assets and Liabilities
In markets where we have direct membership, offsetting is not applied, and the individual components are presented as an asset or obligation based on the nature of that component.


 
February 28, 2014
 
May 31, 2013
 
(in thousands)
Settlement processing assets:
 
 
 
Interchange reimbursement
$
184,195

 
$
70,348

Receivable from Members
57,670

 
117,404

Receivable from networks
114,822

 
126,136

Exception items
8,757

 
2,725

Merchant Reserves
(82,030
)
 
(57,409
)
 
$
283,414

 
$
259,204

 
 
 
 
Settlement processing obligations:
 
 
 
Interchange reimbursement
$
43,676

 
$
200,319

Receivable from (liability to) Members
19,229

 
(27,717
)
Liability to merchants
(139,820
)
 
(120,875
)
Exception items
4,245

 
12,308

Merchant Reserves
(95,717
)
 
(223,314
)
Reserve for operating losses
(2,104
)
 
(2,318
)
Reserves for sales allowances
(1,072
)
 
(961
)
 
$
(171,563
)
 
$
(162,558
)