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Interim Financial Data by Segment
 6 Months Ended
Dec. 31, 2017
Segment Reporting [Abstract]  
Interim Financial Data by Segment
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 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), and certain charges and expenses that have not been allocated to the reportable segments. Changes to the allocation methodology for certain allocations have been adjusted in both the current period and the prior period in the table below and did not materially affect reportable segment results.

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 before income taxes is eliminated in consolidation.

Segment Results:
 
Revenues
 
Three Months Ended
 
Six Months Ended
 
December 31,
 
December 31,
 
2017
 
2016
 
2017
 
2016
Employer Services
$
2,437.6

 
$
2,309.3

 
$
4,754.0

 
$
4,570.6

PEO Services
945.3

 
822.9

 
1,848.8

 
1,617.6

Other
(1.9
)
 
(2.3
)
 
(3.9
)
 
(6.0
)
Reconciling item:
 
 
 
 
 
 
 
Client fund interest
(145.6
)
 
(142.6
)
 
(284.7
)
 
(278.0
)
 
$
3,235.4

 
$
2,987.3

 
$
6,314.2

 
$
5,904.2

  
 
Earnings before Income Taxes
 
Three Months Ended
 
Six Months Ended
 
December 31,
 
December 31,
 
2017
 
2016
 
2017
 
2016
Employer Services
$
706.4

 
$
681.1

 
$
1,353.0

 
$
1,337.1

PEO Services
128.2

 
114.5

 
245.0

 
221.6

Other
(123.3
)
 
133.2

 
(199.4
)
 
34.1

Reconciling item:
 
 
 
 
 
 
 

Client fund interest
(145.6
)
 
(142.6
)
 
(284.7
)
 
(278.0
)
 
$
565.7

 
$
786.2

 
$
1,113.9

 
$
1,314.8