Revenue Recognition

3 Months Ended

Mar. 31, 2023

Revenue from Contract with Customer [Abstract]

Revenue Recognition

(3) Revenue Recognition

For certain client contracts where we recognize revenues over time, we recognize the amount that we have the right to invoice, which corresponds directly to the value provided to the client of our performance to date.

We do not disclose the amount of unsatisfied performance obligations for client contracts with an original expected length of one year or less and those client contracts for which we recognize revenues at the amount to which we have the right to invoice for services performed. We have other contracts with revenues expected to be recognized subsequent to March 31, 2023, related to remaining performance obligations, which are not material.

We record accounts receivable when our right to consideration becomes unconditional. Contract assets primarily relate to our rights to consideration for services provided that they are conditional on satisfaction of future performance obligations. We record contract liabilities (deferred revenue) when payments are made or due prior to the related performance obligations being satisfied. The current portion of our contract liabilities is included in accrued liabilities in our Consolidated Balance Sheets. We do not have any material contract assets or long-term contract liabilities.

Our deferred revenue was $36.1 as of March 31, 2023 and $35.6 as of December 31, 2022.

In the following table, revenue is disaggregated by service types for each of our reportable segments. See Note 2 to the Consolidated Financial Statements in our 2022 Annual Report on Form 10-K for descriptions of revenue service types.

	Three Months Ended March 31,
	2023											2022(1)
	Staffing and Interim		Outcome- Based Solutions and Consulting		Permanent Recruitment		Other		Total			Staffing and Interim		Outcome- Based Solutions and Consulting		Permanent Recruitment		Other		Total
Americas:
United States	$	687.1	$	4.2	$	37.8	$	40.9	$	770.0		$	792.7	$	4.3	$	54.2	$	38.2	$	889.4
Other Americas		335.6		11.1		11.7		1.8		360.2			336.9		12.0		11.2		1.7		361.8
		1,022.7		15.3		49.5		42.7		1,130.2			1,129.6		16.3		65.4		39.9		1,251.2
Southern Europe:
France		1,061.7		73.2		16.5		17.9		1,169.3			1,101.5		70.3		16.5		4.1		1,192.4
Italy		392.7		9.4		15.0		5.1		422.2			417.8		8.1		13.7		5.4		445.0
Other Southern Europe		372.6		80.6		15.9		7.3		476.4			443.5		94.1		15.8		3.1		556.5
		1,827.0		163.2		47.4		30.3		2,067.9			1,962.8		172.5		46.0		12.6		2,193.9
Northern Europe		810.6		89.4		43.4		24.2		967.6			938.1		94.0		45.3		17.1		1,094.5
APME		454.9		100.9		39.0		11.1		605.9			463.1		109.3		37.2		8.6		618.2
		4,115.2		368.8		179.3		108.3		4,771.6			4,493.6		392.1		193.9		78.2		5,157.8
Intercompany Eliminations										(19.3	)										(14.5	)
Total									$	4,752.3										$	5,143.3

(1) Certain service line revenues for the United States and Northern Europe were reclassified for the 2022 comparative period to align with the current period presentation. In the United States, $52.8 was reclassified from Outcome-Based Solutions and Consulting to Staffing and Interim. In Northern Europe, $39.0 was reclassified from Staffing and Interim to Outcome-Based Solutions and Consulting.

In the following table, revenue is disaggregated by timing of revenue recognition for each of our reportable segments:

	Three Months Ended March 31,
	2023							2022
	Services transferred over time		Services transferred at a point in time		Total			Services transferred over time		Services transferred at a point in time		Total
Americas:
United States	$	748.4	$	21.6	$	770.0		$	858.8	$	30.6	$	889.4
Other Americas		352.9		7.3		360.2			355.0		6.8		361.8
		1,101.3		28.9		1,130.2			1,213.8		37.4		1,251.2
Southern Europe:
France		1,154.1		15.2		1,169.3			1,177.0		15.4		1,192.4
Italy		408.2		14.0		422.2			432.4		12.6		445.0
Other Southern Europe		463.3		13.1		476.4			543.3		13.2		556.5
		2,025.6		42.3		2,067.9			2,152.7		41.2		2,193.9
Northern Europe		933.1		34.5		967.6			1,057.2		37.3		1,094.5
APME		584.6		21.3		605.9			597.1		21.1		618.2
		4,644.6		127.0		4,771.6			5,020.8		137.0		5,157.8
Intercompany Eliminations						(19.3	)						(14.5	)
Total					$	4,752.3						$	5,143.3