CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $) In Thousands	Jun. 30, 2011	Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 265,191	$ 234,829
Restricted cash	41,331	41,204
Marketable securities	37,598	43,367
Accounts receivable, net:
Trade	1,601	1,194
Unbilled	128,302	134,187
Other	5,186	6,726
Prepaid insurance	24,523	24,978
Other current assets	9,745	8,528
Income taxes receivable	976	1,808
Deferred income taxes	108	1,267
Total current assets	514,561	498,088
Property and equipment:
Land	3,653	3,260
Buildings and improvements	65,999	64,953
Computer hardware and software	74,911	67,714
Software development costs	28,804	27,482
Furniture and fixtures	35,136	35,164
Aircraft	31,441	31,524
Total Property and equipment, gross	239,944	230,097
Accumulated depreciation and amortization	(158,738)	(154,070)
Total property and equipment, net	81,206	76,027
Other assets:
Prepaid health insurance	9,000	9,000
Deposits - health insurance	2,640	2,640
Deposits - workers' compensation	45,724	51,731
Goodwill and other intangible assets, net	29,280	21,251
Other assets	1,131	1,108
Total other assets	87,775	85,730
Total assets	683,542	659,845
Current liabilities:
Accounts payable	2,424	3,309
Payroll taxes and other payroll deductions payable	98,210	145,096
Accrued worksite employee payroll cost	171,076	109,697
Accrued health insurance costs	12,425	15,419
Accrued workers' compensation costs	42,926	42,081
Accrued corporate payroll and commissions	19,764	23,743
Other accrued liabilities	15,493	14,264
Total current liabilities	362,318	353,609
Noncurrent liabilities:
Accrued workers' compensation costs	59,735	55,730
Other accrued liabilities	1,299	1,261
Deferred income taxes	9,097	8,850
Total noncurrent liabilities	70,131	65,841
Stockholders' equity:
Common stock	309	309
Additional paid-in capital	136,193	135,607
Treasury stock, at cost	(121,964)	(124,464)
Accumulated other comprehensive income, net of tax	59	21
Retained earnings	236,496	228,922
Total stockholders' equity	251,093	240,395
Total liabilities and stockholders' equity	$ 683,542	$ 659,845