CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $) In Thousands, unless otherwise specified	Mar. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 213,518	$ 225,755
Restricted cash	52,162	51,928
Marketable securities	46,897	46,340
Accounts receivable, net:
Trade	2,933	7,453
Unbilled	216,360	199,628
Other	3,106	2,928
Prepaid insurance	34,793	10,638
Other current assets	19,228	12,053
Income taxes receivable	9,040	409
Deferred income taxes	0	8,185
Total current assets	598,037	565,317
Property and equipment:
Land	4,806	4,115
Buildings and improvements	67,817	67,939
Computer hardware and software	85,181	85,241
Software development costs	39,161	38,522
Furniture and fixtures	36,390	36,479
Aircraft	35,879	35,879
Total property and equipment, gross	269,234	268,175
Accumulated depreciation and amortization	(185,301)	(181,760)
Total property and equipment, net	83,933	86,415
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	3,700	3,700
Deposits – workers’ compensation	84,871	81,878
Goodwill and other intangible assets, net	18,036	18,434
Other assets	1,812	1,816
Total other assets	117,419	114,828
Total assets	799,389	766,560
Current liabilities:
Accounts payable	2,591	2,678
Payroll taxes and other payroll deductions payable	163,985	165,604
Accrued worksite employee payroll cost	187,311	173,801
Accrued health insurance costs	25,708	5,103
Accrued workers’ compensation costs	53,387	52,930
Accrued corporate payroll and commissions	16,225	21,611
Other accrued liabilities	25,685	14,960
Total current liabilities	474,892	436,687
Noncurrent liabilities:
Accrued workers’ compensation costs	71,285	68,905
Deferred income taxes	5,896	7,696
Total noncurrent liabilities	77,181	76,601
Commitments and contingencies
Stockholders’ equity:
Common stock	308	308
Additional paid-in capital	135,838	135,653
Treasury stock, at cost	(150,039)	(138,688)
Accumulated other comprehensive income, net of tax	26	29
Retained earnings	261,183	255,970
Total stockholders’ equity	247,316	253,272
Total liabilities and stockholders’ equity	$ 799,389	$ 766,560