CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2014
Cash flows from operating activities:
Net income	$ 33,051	$ 19,840
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	14,362	15,827
Impairment charges and other	11,120	2,485
Amortization of marketable securities	733	1,474
Stock-based compensation	10,174	8,346
Deferred income taxes	(7,904)	4,299
Changes in operating assets and liabilities:
Restricted cash	984	(5,294)
Accounts receivable	(98,305)	(34,805)
Prepaid insurance	1,124	(19,975)
Other current assets	2,393	(798)
Other assets	(6,827)	(11,761)
Accounts payable	(2,061)	577
Payroll taxes and other payroll deductions payable	(60,084)	(60,578)
Accrued worksite employee payroll expense	59,570	37,227
Accrued health insurance costs	(5,668)	21,248
Accrued workers’ compensation costs	20,246	10,567
Accrued corporate payroll, commissions and other accrued liabilities	1,169	12,911
Income taxes payable/receivable	247	(2,572)
Total adjustments	(58,727)	(20,822)
Net cash used in operating activities	(25,676)	(982)
Marketable securities:
Purchases	(9,219)	(36,468)
Proceeds from dispositions	9,483	10,630
Proceeds from maturities	17,869	24,759
Property and equipment:
Purchases	(10,039)	(11,032)
Proceeds from sale of aircraft	12,159	0
Net cash provided by (used in) investing activities	20,253	(12,111)
Cash flows from financing activities:
Purchase of treasury stock	(58,557)	(20,769)
Dividends paid	(15,812)	(14,015)
Proceeds from the exercise of stock options	374	277
Income tax benefit from stock-based compensation	3,036	307
Other	1,011	996
Net cash used in financing activities	(69,948)	(33,204)
Net decrease in cash and cash equivalents	(75,371)	(46,297)
Cash and cash equivalents at beginning of period	276,456	225,755
Cash and cash equivalents at end of period	$ 201,085	$ 179,458