CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 201,085	$ 276,456
Restricted cash	43,056	44,040
Marketable securities	9,754	28,631
Accounts receivable, net:
Trade	3,450	12,010
Unbilled	265,197	160,154
Other	4,774	2,952
Prepaid insurance	20,177	21,301
Other current assets	15,279	17,649
Deferred income taxes	5,692	6,316
Total current assets	568,464	569,509
Property and equipment:
Land	5,214	5,214
Buildings and improvements	73,931	70,471
Computer hardware and software	88,325	89,204
Software development costs	44,525	41,314
Furniture, fixtures and other	38,800	38,617
Aircraft	0	35,866
Total property and equipment, gross	250,795	280,686
Accumulated depreciation and amortization	(192,772)	(196,341)
Total property and equipment, net	58,023	84,345
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	3,700	3,700
Deposits – workers’ compensation	121,172	113,934
Goodwill and other intangible assets, net	13,780	14,457
Deferred income taxes	4,466	0
Other assets	1,488	1,725
Total other assets	153,606	142,816
Total assets	780,093	796,670
Current liabilities:
Accounts payable	2,613	4,674
Payroll taxes and other payroll deductions payable	116,257	176,341
Accrued worksite employee payroll cost	251,966	192,396
Accrued health insurance costs	12,661	18,329
Accrued workers’ compensation costs	45,798	45,592
Accrued corporate payroll and commissions	34,654	32,644
Other accrued liabilities	23,139	22,444
Income taxes payable	4,976	4,031
Total current liabilities	492,064	496,451
Noncurrent liabilities:
Accrued workers’ compensation costs	112,088	92,048
Deferred income taxes	0	4,075
Total noncurrent liabilities	$ 112,088	$ 96,123
Commitments and contingencies
Stockholders’ equity:
Common stock	$ 308	$ 308
Additional paid-in capital	143,951	137,769
Treasury stock, at cost	(200,043)	(148,465)
Accumulated other comprehensive income, net of tax	5	3
Retained earnings	231,720	214,481
Total stockholders’ equity	175,941	204,096
Total liabilities and stockholders’ equity	$ 780,093	$ 796,670