CONSOLIDATED BALANCE SHEETS (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 276,456	$ 225,755
Restricted cash	44,040	51,928
Marketable securities	28,631	46,340
Accounts receivable, net:
Trade	12,010	7,453
Unbilled	160,154	199,628
Other	2,952	2,928
Prepaid insurance	21,301	10,638
Other current assets	17,649	12,053
Income taxes receivable	0	409
Deferred income taxes	6,316	8,185
Total current assets	569,509	565,317
Property and equipment:
Land	5,214	4,115
Buildings and improvements	70,471	67,939
Computer hardware and software	89,204	85,241
Software development costs	41,314	38,522
Furniture and fixtures	38,604	36,479
Aircraft	35,879	35,879
Total property and equipment, gross	280,686	268,175
Accumulated depreciation and amortization	(196,341)	(181,760)
Total property and equipment, net	84,345	86,415
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	3,700	3,700
Deposits – workers’ compensation	113,934	81,878
Goodwill and other intangible assets, net	14,457	18,434
Other assets	1,725	1,816
Total other assets	142,816	114,828
Total assets	796,670	766,560
Current liabilities:
Accounts payable	4,674	2,678
Payroll taxes and other payroll deductions payable	176,341	165,604
Accrued worksite employee payroll cost	192,396	173,801
Accrued health insurance costs	18,329	5,103
Accrued workers’ compensation costs	45,592	52,930
Accrued corporate payroll and commissions	32,644	21,611
Other accrued liabilities	22,444	14,960
Income tax payable	4,031	0
Total current liabilities	496,451	436,687
Noncurrent liabilities:
Accrued workers’ compensation costs	92,048	68,905
Deferred income taxes	4,075	7,696
Total noncurrent liabilities	96,123	76,601
Commitments and contingencies
Stockholders’ equity:
Preferred stock, par value $0.01 per share: Shares authorized - 20,000 Shares issued and outstanding - none	0	0
Common stock, par value $0.01 per share: Shares authorized - 60,000 Shares issued - 30,758 at December 31, 2014 and 2013	308	308
Additional paid-in capital	137,769	135,653
Treasury stock, at cost – 5,425 and 5,175 at December 31, 2014 and 2013, respectively	(148,465)	(138,688)
Accumulated other comprehensive income, net of tax	3	29
Retained earnings	214,481	255,970
Total stockholders’ equity	204,096	253,272
Total liabilities and stockholders’ equity	$ 796,670	$ 766,560