Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

Accounting Policies [Abstract]

Estimated Useful Lives of Property and Equipment

Property and Equipment

Property and equipment are recorded at cost and are depreciated over the estimated useful lives of the related assets using the straight-line method.  The estimated useful lives of property and equipment for purposes of computing depreciation are as follows:

Buildings and improvements	5-30 years
Computer hardware and software	1-5 years
Software development costs	3-5 years
Furniture and fixtures	5-7 years
Aircraft	15-20 years

Software development costs relate primarily to software coding, system interfaces and testing of our proprietary professional employer information systems and are accounted for in accordance with ASC 350-40, Internal Use Software. Capitalized software development costs are amortized using the straight-line method over the estimated useful lives of the software, generally three years.  We recognized $4.1 million, $3.6 million and $2.8 million in amortization of capitalized computer software costs in 2014, 2013 and 2012, respectively.  Unamortized computer software costs were $6.0 million and$7.2 million in 2014 and 2013, respectively.

We account for our software products in accordance with ASC 985-20, Costs of Software to be Sold. This Topic establishes standards of financial accounting and reporting for the costs of computer software to be sold, leased, or otherwise marketed as a separate product or as part of a product or process, whether internally developed and produced or purchased.

We periodically evaluate our long-lived assets for impairment in accordance with ASC 360-10, Property, Plant, and Equipment.  ASC 360-10 requires that an impairment loss be recognized for assets to be disposed of or held-for-use when the carrying amount of an asset is deemed to not be recoverable.  If events or circumstances were to indicate that any of our long-lived assets might be impaired, we would assess recoverability based on the estimated undiscounted future cash flows to be generated from the applicable asset.  In addition, we may record an impairment loss to the extent that the carrying value of the asset exceeded the fair value of the asset.  Fair value is generally determined using an estimate of discounted future net cash flows from operating activities or upon disposal of the asset. Due to a change in office consolidation plans, we recorded a $1.2 million non-cash charge related to office design fees.

Activity and Balances Related to Incurred But Not Paid Worker's Compensation Claims

The following table provides the activity and balances related to incurred but not reported workers’ compensation claims:

	Year ended December 31,
	2014			2013
	(in thousands)
Beginning balance	$	120,833		$	111,685
Accrued claims	55,971			42,900
Present value discount	(1,998		)	(1,169		)
Paid claims	(38,718		)	(32,583		)
Ending balance	$	136,088		$	120,833
Current portion of accrued claims	$	44,040		$	51,928
Long-term portion of accrued claims	92,048			68,905
	$	136,088		$	120,833