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Settlement Processing Assets and Obligations (Tables)
 12 Months Ended
May 31, 2014
Offsetting [Abstract]  
Offsetting Assets and Liabilities
As of May 31, 2014 and 2013, settlement processing assets and obligations consisted of the following:
 
May 31,
2014
 
May 31,
2013
 
(in thousands)
Settlement processing assets:
 
 
 
Interchange reimbursement
$
217,806

 
$
70,348

Receivable from Members
206,322

 
117,404

Receivable from networks
430,763

 
126,136

Exception items
5,573

 
2,725

Merchant Reserves
(79,547
)
 
(57,409
)
 
$
780,917

 
$
259,204

 
 
 
 
Settlement processing obligations:
 
 
 
Interchange reimbursement
$
54,459

 
$
200,319

Liability to Members
(5,490
)
 
(27,717
)
Liability to merchants
(407,651
)
 
(120,875
)
Exception items
6,313

 
12,308

Merchant Reserves
(96,622
)
 
(223,314
)
Reserve for operating losses
(1,725
)
 
(2,318
)
Reserves for sales allowances
(601
)
 
(961
)
 
$
(451,317
)
 
$
(162,558
)