CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021	Dec. 31, 2020
Assets
Cash and cash equivalents	$ 562,143	$ 575,812	$ 467,921	$ 554,846
Restricted cash	51,829	46,929	47,813	45,522
Marketable securities	34,493	31,791
Accounts receivable, net	558,700	513,306
Prepaid insurance	30,368	11,285
Other current assets	51,473	53,312
Income taxes receivable	0	12,413
Total current assets	1,289,006	1,244,848
Property and equipment, net of accumulated depreciation	196,601	210,723
Right-of-use (“ROU”) leased assets	56,626	62,830
Prepaid health insurance	9,000	9,000
Deposits – health insurance	7,900	7,900
Deposits – workers’ compensation	179,014	185,027	208,236	186,331
Goodwill and other intangible assets, net	12,707	12,707
Deferred income taxes, net	748	4,892
Other assets	29,904	15,158
Total assets	1,781,506	1,753,085
Current liabilities:
Accounts payable	5,466	6,412
Payroll taxes and other payroll deductions payable	352,129	467,892
Accrued worksite employee payroll cost	494,986	409,653
Accrued health insurance costs	64,858	50,001
Accrued workers’ compensation costs	57,023	50,534
Accrued corporate payroll and commissions	81,278	74,778
Other accrued liabilities	65,053	69,303
Income taxes payable	455	0
Total current liabilities	1,121,248	1,128,573
Noncurrent liabilities:
Accrued workers’ compensation costs	174,664	192,694	191,193
Long-term debt	369,400	369,400
Operating lease liabilities, net of current	55,691	64,192
Total noncurrent liabilities	599,755	626,286
Commitments and contingencies
Stockholders’ equity:
Common stock	555	555
Additional paid-in capital	139,370	109,179
Treasury stock, at cost	(716,046)	(665,089)
Retained earnings	636,624	553,581
Total stockholders’ equity	60,503	(1,774)	$ 97,006	$ 44,132
Total liabilities and stockholders’ equity	$ 1,781,506	$ 1,753,085