CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $) In Thousands	Sep. 30, 2011	Dec. 31, 2010
Current assets:
Cash and cash equivalents	$ 169,910	$ 234,829
Restricted cash	42,812	41,204
Marketable securities	55,394	43,367
Accounts receivable, net:
Trade	2,069	1,194
Unbilled	154,256	134,187
Other	6,013	6,726
Prepaid insurance	15,182	24,978
Other current assets	10,967	8,528
Income taxes receivable	989	1,808
Deferred income taxes	1,751	1,267
Total current assets	459,343	498,088
Property and equipment:
Land	3,653	3,260
Buildings and improvements	66,673	64,953
Computer hardware and software	76,174	67,714
Software development costs	29,778	27,482
Furniture and fixtures	35,124	35,164
Aircraft	35,806	31,524
Total property and equipment, gross	247,208	230,097
Accumulated depreciation and amortization	(158,756)	(154,070)
Total property and equipment, net	88,452	76,027
Other assets:
Prepaid health insurance	9,000	9,000
Deposits - health insurance	2,640	2,640
Deposits - workers' compensation	46,728	51,731
Goodwill and other intangible assets, net	28,867	21,251
Other assets	1,440	1,108
Total other assets	88,675	85,730
Total assets	636,470	659,845
Current liabilities:
Accounts payable	2,659	3,309
Payroll taxes and other payroll deductions payable	104,204	145,096
Accrued worksite employee payroll cost	130,788	109,697
Accrued health insurance costs	5,209	15,419
Accrued workers' compensation costs	45,316	42,081
Accrued corporate payroll and commissions	22,296	23,743
Other accrued liabilities	19,778	14,264
Total current liabilities	330,250	353,609
Noncurrent liabilities:
Accrued workers' compensation costs	58,508	55,730
Other accrued liabilities	0	1,261
Deferred income taxes	9,260	8,850
Total noncurrent liabilities	67,768	65,841
Commitments and contingencies
Stockholders' equity:
Common stock	309	309
Additional paid-in capital	136,111	135,607
Treasury stock, at cost	(134,697)	(124,464)
Accumulated other comprehensive income, net of tax	52	21
Retained earnings	236,677	228,922
Total stockholders' equity	238,452	240,395
Total liabilities and stockholders' equity	$ 636,470	$ 659,845