CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 179,458	$ 225,755
Restricted cash	57,222	51,928
Marketable securities	45,953	46,340
Accounts receivable, net:
Trade	3,730	7,453
Unbilled	237,748	199,628
Other	3,336	2,928
Prepaid insurance	30,613	10,638
Other current assets	12,851	12,053
Income taxes receivable	2,740	409
Deferred income taxes	0	8,185
Total current assets	573,651	565,317
Property and equipment:
Land	5,214	4,115
Buildings and improvements	68,471	67,939
Computer hardware and software	87,631	85,241
Software development costs	40,628	38,522
Furniture and fixtures	36,855	36,479
Aircraft	35,879	35,879
Total property and equipment, gross	274,678	268,175
Accumulated depreciation and amortization	(191,913)	(181,760)
Total property and equipment, net	82,765	86,415
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	3,700	3,700
Deposits – workers’ compensation	93,686	81,878
Goodwill and other intangible assets, net	14,808	18,434
Other assets	1,748	1,816
Total other assets	122,942	114,828
Total assets	779,358	766,560
Current liabilities:
Accounts payable	3,255	2,678
Payroll taxes and other payroll deductions payable	105,026	165,604
Accrued worksite employee payroll cost	211,028	173,801
Accrued health insurance costs	26,351	5,103
Accrued workers’ compensation costs	59,393	52,930
Accrued corporate payroll and commissions	26,474	21,611
Other accrued liabilities	23,008	14,960
Total current liabilities	454,535	436,687
Noncurrent liabilities:
Accrued workers’ compensation costs	73,009	68,905
Deferred income taxes	3,806	7,696
Total noncurrent liabilities	76,815	76,601
Commitments and contingencies
Stockholders’ equity:
Common stock	308	308
Additional paid-in capital	136,972	135,653
Treasury stock, at cost	(151,091)	(138,688)
Accumulated other comprehensive income, net of tax	24	29
Retained earnings	261,795	255,970
Total stockholders’ equity	248,008	253,272
Total liabilities and stockholders’ equity	$ 779,358	$ 766,560