CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 241,890	$ 286,034
Restricted cash	41,703	42,637
Marketable securities	1,929	1,851
Accounts receivable, net:
Trade	2,775	13,107
Unbilled	255,184	254,999
Other	3,610	2,178
Prepaid insurance	27,070	15,041
Other current assets	17,993	19,526
Income taxes receivable	6,878	4,949
Total current assets	599,032	640,322
Property and equipment:
Land	6,215	5,214
Buildings and improvements	94,318	90,151
Computer hardware and software	101,003	97,311
Software development costs	56,584	51,956
Furniture, fixtures and other	41,826	38,483
Total property and equipment, gross	299,946	283,115
Accumulated depreciation and amortization	(207,288)	(202,854)
Total property and equipment, net	92,658	80,261
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	5,300	4,700
Deposits – workers’ compensation	157,850	143,938
Goodwill and other intangible assets, net	12,838	13,088
Deferred income taxes, net	5,560	14,025
Other assets	3,650	1,840
Total other assets	194,198	186,591
Total assets	885,888	907,174
Current liabilities:
Accounts payable	3,132	4,189
Payroll taxes and other payroll deductions payable	189,940	247,766
Accrued worksite employee payroll cost	228,556	215,214
Accrued health insurance costs	26,579	26,360
Accrued workers’ compensation costs	43,939	44,231
Accrued corporate payroll and commissions	28,566	40,761
Other accrued liabilities	22,658	22,437
Total current liabilities	543,370	600,958
Noncurrent liabilities:
Accrued workers’ compensation costs	154,415	141,291
Long-term debt	104,400	104,400
Total noncurrent liabilities	258,815	245,691
Commitments and contingencies
Stockholders’ equity:
Common stock	277	277
Additional paid-in capital	15,462	9,240
Treasury stock, at cost	(248,266)	(227,152)
Retained earnings	316,230	278,160
Total stockholders’ equity	83,703	60,525
Total liabilities and stockholders’ equity	$ 885,888	$ 907,174