CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $) In Thousands, unless otherwise specified	Jun. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 168,889	$ 225,755
Restricted cash	53,441	51,928
Marketable securities	43,431	46,340
Accounts receivable, net:
Trade	3,459	7,453
Unbilled	216,602	199,628
Other	2,834	2,928
Prepaid insurance	24,813	10,638
Other current assets	13,076	12,053
Income taxes receivable	7,730	409
Deferred income taxes	0	8,185
Total current assets	534,275	565,317
Property and equipment:
Land	5,214	4,115
Buildings and improvements	68,453	67,939
Computer hardware and software	87,192	85,241
Software development costs	39,847	38,522
Furniture and fixtures	36,438	36,479
Aircraft	35,879	35,879
Total property and equipment, gross	273,023	268,175
Accumulated depreciation and amortization	(189,771)	(181,760)
Total property and equipment, net	83,252	86,415
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	3,700	3,700
Deposits – workers’ compensation	90,032	81,878
Goodwill and other intangible assets, net	15,152	18,434
Other assets	1,845	1,816
Total other assets	119,729	114,828
Total assets	737,256	766,560
Current liabilities:
Accounts payable	1,821	2,678
Payroll taxes and other payroll deductions payable	109,164	165,604
Accrued worksite employee payroll cost	188,640	173,801
Accrued health insurance costs	21,324	5,103
Accrued workers’ compensation costs	54,744	52,930
Accrued corporate payroll and commissions	17,477	21,611
Other accrued liabilities	19,460	14,960
Total current liabilities	412,630	436,687
Noncurrent liabilities:
Accrued workers’ compensation costs	72,963	68,905
Deferred income taxes	4,293	7,696
Total noncurrent liabilities	77,256	76,601
Commitments and contingencies
Stockholders’ equity:
Common stock	308	308
Additional paid-in capital	136,505	135,653
Treasury stock, at cost	(147,706)	(138,688)
Accumulated other comprehensive income, net of tax	41	29
Retained earnings	258,222	255,970
Total stockholders’ equity	247,370	253,272
Total liabilities and stockholders’ equity	$ 737,256	$ 766,560