CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 271,573	$ 269,538
Restricted cash	41,226	37,418
Marketable securities	1,881	9,875
Accounts receivable, net:
Trade	3,977	7,691
Unbilled	236,422	190,715
Other	4,613	2,259
Prepaid insurance	26,545	7,417
Other current assets	18,554	17,135
Income taxes receivable	6,690	0
Total current assets	611,481	542,048
Property and equipment:
Land	5,214	5,214
Buildings and improvements	77,715	70,273
Computer hardware and software	93,458	90,654
Software development costs	48,634	45,762
Furniture, fixtures and other	40,195	39,919
Total property and equipment, gross	265,216	251,822
Accumulated depreciation and amortization	(197,545)	(190,063)
Total property and equipment, net	67,671	61,759
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	4,700	3,700
Deposits – workers’ compensation	130,731	136,462
Goodwill and other intangible assets, net	13,338	13,588
Deferred income taxes, net	7,562	16,976
Other assets	2,012	1,379
Total other assets	167,343	181,105
Total assets	846,495	784,912
Current liabilities:
Accounts payable	3,546	5,381
Payroll taxes and other payroll deductions payable	141,213	205,393
Accrued worksite employee payroll cost	277,376	161,917
Accrued health insurance costs	26,920	13,643
Accrued workers’ compensation costs	43,294	39,053
Accrued corporate payroll and commissions	24,375	39,103
Other accrued liabilities	24,823	20,250
Income taxes payable	0	2,971
Total current liabilities	541,547	487,711
Noncurrent liabilities:
Accrued workers’ compensation costs	135,681	124,746
Long-term debt	104,400	0
Total noncurrent liabilities	240,081	124,746
Commitments and contingencies
Stockholders’ equity:
Common stock	277	308
Additional paid-in capital	4,428	144,701
Treasury stock, at cost	(205,018)	(205,325)
Retained earnings	265,180	232,771
Total stockholders’ equity	64,867	172,455
Total liabilities and stockholders’ equity	$ 846,495	$ 784,912