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  "notes": "Uses a direct quote from a 10-K filing to expose accounting practices.",
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      "text": "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%.",
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      "text": "NOTE 15. FINANCIAL DATA BY SEGMENT AND GEOGRAPHIC AREA... [text of 10-K note] ...This reconciliation adjustment to the reportable segments' revenues and earnings from continuing operations before income taxes is eliminated in consolidation.",
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      "text": "“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%.” — ADP Form 10-K, Page 77",
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