Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

Accounting Policies [Abstract]

Estimated Useful Lives of Property and Equipment

Property and Equipment

Property and equipment are recorded at cost and are depreciated over the estimated useful lives of the related assets using the straight-line method. The estimated useful lives of property and equipment for purposes of computing depreciation are as follows:

Buildings and improvements	5-30 years
Computer hardware and software	2-5 years
Software development costs	3-5 years
Furniture, fixtures and other	5-7 years

Activity and Balances Related to Incurred But Not Paid Worker's Compensation Claims

The following table provides the activity and balances related to incurred but not paid workers’ compensation claims:

	Year ended December 31,
	2017			2016
	(in thousands)
Beginning balance	$	183,928		$	162,184
Accrued claims	68,194			65,069
Present value discount	(4,308		)	(2,628		)
Paid claims	(40,184		)	(40,697		)
Ending balance	$	207,630		$	183,928
Current portion of accrued claims	$	41,137		$	42,637
Long-term portion of accrued claims	166,493			141,291
	$	207,630		$	183,928