CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2015	Jun. 30, 2014
Cash flows from operating activities:
Net income	$ 21,101	$ 11,455
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	9,875	10,525
Impairment charges and other	11,120	2,485
Amortization of marketable securities	629	1,006
Stock-based compensation	6,464	5,645
Deferred income taxes	(5,250)	4,775
Changes in operating assets and liabilities:
Restricted cash	(4,847)	(1,513)
Accounts receivable	(90,515)	(12,886)
Prepaid insurance	4,842	(14,175)
Other current assets	2,127	(1,023)
Other assets	3,136	(8,114)
Accounts payable	(2,291)	(857)
Payroll taxes and other payroll deductions payable	(53,466)	(56,440)
Accrued worksite employee payroll expense	35,695	14,839
Accrued health insurance costs	(12,045)	16,221
Accrued workers’ compensation costs	12,139	5,872
Accrued corporate payroll, commissions and other accrued liabilities	(7,349)	366
Income taxes payable/receivable	(2,844)	(7,557)
Total adjustments	(92,580)	(40,831)
Net cash used in operating activities	(71,479)	(29,376)
Marketable securities:
Purchases	(5,379)	(13,022)
Proceeds from dispositions	6,877	0
Proceeds from maturities	4,851	14,944
Property and equipment	(5,850)	(6,634)
Net cash provided by (used in) investing activities	499	(4,712)
Cash flows from financing activities:
Purchase of treasury stock	(31,370)	(14,740)
Dividends paid	(10,407)	(9,203)
Proceeds from the exercise of stock options	374	253
Income tax benefit from stock-based compensation	2,972	234
Other	683	678
Net cash used in financing activities	(37,748)	(22,778)
Net decrease in cash and cash equivalents	(108,728)	(56,866)
Cash and cash equivalents at beginning of period	276,456	225,755
Cash and cash equivalents at end of period	$ 167,728	$ 168,889