CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 223,550	$ 269,538
Restricted cash	41,779	37,418
Marketable securities	1,820	9,875
Accounts receivable, net:
Trade	2,918	7,691
Unbilled	235,588	190,715
Other	2,903	2,259
Prepaid insurance	17,596	7,417
Other current assets	18,426	17,135
Income taxes receivable	4,084	0
Total current assets	548,664	542,048
Property and equipment:
Land	5,214	5,214
Buildings and improvements	83,306	70,273
Computer hardware and software	94,901	90,654
Software development costs	50,320	45,762
Furniture, fixtures and other	38,256	39,919
Total property and equipment, gross	271,997	251,822
Accumulated depreciation and amortization	(199,260)	(190,063)
Total property and equipment, net	72,737	61,759
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	4,700	3,700
Deposits – workers’ compensation	134,588	136,462
Goodwill and other intangible assets, net	13,213	13,588
Deferred income taxes, net	9,771	16,976
Other assets	2,213	1,379
Total other assets	173,485	181,105
Total assets	794,886	784,912
Current liabilities:
Accounts payable	4,034	5,381
Payroll taxes and other payroll deductions payable	162,076	205,393
Accrued worksite employee payroll cost	202,502	161,917
Accrued health insurance costs	20,707	13,643
Accrued workers’ compensation costs	43,930	39,053
Accrued corporate payroll and commissions	28,446	39,103
Other accrued liabilities	23,170	20,250
Income taxes payable	0	2,971
Total current liabilities	484,865	487,711
Noncurrent liabilities:
Accrued workers’ compensation costs	136,041	124,746
Long-term debt	104,400	0
Total noncurrent liabilities	240,441	124,746
Commitments and contingencies
Stockholders’ equity:
Common stock	277	308
Additional paid-in capital	7,047	144,701
Treasury stock, at cost	(211,662)	(205,325)
Retained earnings	273,918	232,771
Total stockholders’ equity	69,580	172,455
Total liabilities and stockholders’ equity	$ 794,886	$ 784,912