CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 167,728	$ 276,456
Restricted cash	48,887	44,040
Marketable securities	21,648	28,631
Accounts receivable, net:
Trade	3,185	12,010
Unbilled	258,940	160,154
Other	3,506	2,952
Prepaid insurance	16,459	21,301
Assets held for sale	12,182	0
Other current assets	15,522	17,649
Deferred income taxes	3,537	6,316
Total current assets	551,594	569,509
Property and equipment:
Land	5,214	5,214
Buildings and improvements	72,315	70,471
Computer hardware and software	89,525	89,204
Software development costs	43,439	41,314
Furniture, fixtures and other	38,704	38,617
Aircraft	0	35,866
Total property and equipment, gross	249,197	280,686
Accumulated depreciation and amortization	(191,055)	(196,341)
Total property and equipment, net	58,142	84,345
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	3,700	3,700
Deposits – workers’ compensation	110,877	113,934
Goodwill and other intangible assets, net	14,006	14,457
Deferred income taxes	3,956	0
Other assets	1,773	1,725
Total other assets	143,312	142,816
Total assets	753,048	796,670
Current liabilities:
Accounts payable	2,383	4,674
Payroll taxes and other payroll deductions payable	122,875	176,341
Accrued worksite employee payroll cost	228,091	192,396
Accrued health insurance costs	6,284	18,329
Accrued workers’ compensation costs	50,841	45,592
Accrued corporate payroll and commissions	25,836	32,644
Other accrued liabilities	24,801	22,444
Income taxes payable	1,652	4,031
Total current liabilities	462,763	496,451
Noncurrent liabilities:
Accrued workers’ compensation costs	98,938	92,048
Deferred income taxes	0	4,075
Total noncurrent liabilities	$ 98,938	$ 96,123
Commitments and contingencies
Stockholders’ equity:
Common stock	$ 308	$ 308
Additional paid-in capital	142,681	137,769
Treasury stock, at cost	(176,817)	(148,465)
Accumulated other comprehensive income, net of tax	0	3
Retained earnings	225,175	214,481
Total stockholders’ equity	191,347	204,096
Total liabilities and stockholders’ equity	$ 753,048	$ 796,670