CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets
Cash and cash equivalents	$ 328,299	$ 354,260
Restricted cash	42,257	41,137
Marketable securities	37,576	1,960
Trade	3,402	12,292
Unbilled	392,122	318,431
Other	4,477	3,258
Accounts receivable, net	400,001	333,981
Prepaid insurance	13,755	10,782
Other current assets	24,274	26,991
Income taxes receivable	0	9,824
Total current assets	846,162	778,935
Noncurrent assets:
Property and equipment, net of accumulated depreciation	100,681	95,659
Other assets:
Prepaid health insurance	9,000	9,000
Deposits – health insurance	5,300	5,300
Deposits – workers’ compensation	152,268	154,215
Goodwill and other intangible assets, net	12,729	12,762
Deferred income taxes, net	4,874	4,283
Other assets	5,663	3,541
Total other assets	189,834	189,101
Total noncurrent assets	290,515	284,760
Total assets	1,136,677	1,063,695
Current liabilities:
Accounts payable	5,316	6,447
Payroll taxes and other payroll deductions payable	204,086	303,247
Accrued worksite employee payroll cost	340,115	267,402
Accrued health insurance costs	33,458	26,075
Accrued workers’ compensation costs	45,773	42,974
Accrued corporate payroll and commissions	43,849	52,595
Other accrued liabilities	24,600	27,741
Income taxes payable	61	0
Total current liabilities	697,258	726,481
Noncurrent liabilities:
Accrued workers’ compensation costs	183,099	166,493
Long-term debt	104,400	104,400
Total noncurrent liabilities	287,499	270,893
Commitments and contingencies
Stockholders’ equity:
Common stock	555	555
Additional paid-in capital	32,047	25,337
Treasury stock, at cost	(262,187)	(256,363)
Retained earnings	381,505	296,792
Total stockholders’ equity	151,920	66,321
Total liabilities and stockholders’ equity	$ 1,136,677	$ 1,063,695