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CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)
In Thousands, unless otherwise specified
6 Months Ended
Jun. 30, 2014
Jun. 30, 2013
Cash flows from operating activities:    
Net income $ 11,455 $ 16,661
Adjustments to reconcile net income to net cash used in operating activities:    
Depreciation and amortization 10,539 10,377
Impairment charge 2,485  
Cost-method Investments, Other than Temporary Impairment   2,679
Amortization of marketable securities 1,006 1,029
Stock-based compensation 5,645 5,602
Deferred income taxes 4,775 2,281
Changes in operating assets and liabilities:    
Restricted cash (1,513) (318)
Accounts receivable (12,886) (10,018)
Prepaid insurance (14,175) (2,122)
Other current assets (1,023) 267
Other assets (8,128) (5,698)
Accounts payable (857) (1,055)
Payroll taxes and other payroll deductions payable (56,440) (48,852)
Accrued worksite employee payroll expense 14,839 22,159
Accrued health insurance costs 16,221 (8,668)
Accrued workers’ compensation costs 5,872 797
Accrued corporate payroll, commissions and other accrued liabilities 366 (2,003)
Income taxes payable/receivable (7,557) (4,259)
Total adjustments (40,831) (37,802)
Net cash used in operating activities (29,376) (21,141)
Marketable securities:    
Purchases (13,022) (45,642)
Proceeds from dispositions 0 4,564
Proceeds from maturities 14,944 4,236
Property and equipment (6,634) (6,640)
Net cash used in investing activities (4,712) (43,482)
Cash flows from financing activities:    
Purchase of treasury stock (14,740) (15,122)
Dividends paid (9,203) (8,694)
Proceeds from the exercise of stock options 253 858
Income tax benefit from stock-based compensation 234 953
Other 678 577
Net cash used in financing activities (22,778) (21,428)
Net decrease in cash and cash equivalents (56,866) (86,051)
Cash and cash equivalents at beginning of period 225,755 264,544
Cash and cash equivalents at end of period $ 168,889 $ 178,493