CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Dec. 31, 2021
Assets
Cash and cash equivalents	$ 678,588	$ 732,828	$ 562,143	$ 575,812
Restricted cash	51,263	49,779
Marketable securities	13,837	33,068
Accounts receivable, net	656,695	622,764
Prepaid insurance and related assets	21,260	11,706
Other current assets	56,037	61,728
Total current assets	1,477,680	1,511,873
Property and equipment, net of accumulated depreciation	190,672	199,992
Right-of-use (“ROU”) leased assets	53,949	56,532
Prepaid health insurance	9,000	9,000
Deposits – health insurance	7,900	7,900
Deposits – workers’ compensation	197,466	196,370	179,014	185,027
Goodwill and other intangible assets, net	12,707	12,707
Deferred income taxes, net	10,066	15,533
Other assets	37,030	29,354
Total assets	1,996,470	2,039,261
Current liabilities:
Accounts payable	7,207	7,732
Payroll taxes and other payroll deductions payable	518,061	556,085
Accrued worksite employee payroll cost	559,931	513,397
Accrued health insurance costs	50,760	53,402
Accrued workers’ compensation costs	55,005	53,485
Accrued corporate payroll and commissions	65,082	89,147
Income taxes payable	428	6,949
Other accrued liabilities	64,883	73,173
Total current liabilities	1,321,357	1,353,370
Noncurrent liabilities:
Accrued workers’ compensation costs	170,609	179,629	174,664
Long-term debt	369,400	369,400
Operating Lease, Liability, Noncurrent	51,985	55,587
Total noncurrent liabilities	591,994	604,616
Commitments and contingencies
Stockholders’ equity:
Common stock	555	555
Additional paid-in capital	173,307	151,144
Treasury stock, at cost	(830,988)	(725,532)
Retained earnings	740,245	655,108
Total stockholders’ equity	83,119	81,275	$ 60,503	$ (1,774)
Total liabilities and stockholders’ equity	$ 1,996,470	$ 2,039,261