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CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)
9 Months Ended
Sep. 30, 2011
Sep. 30, 2010
Cash flows from operating activities:  
Net income$ 19,626,000$ 14,651,000
Adjustments to reconcile net income to net cash provided by operating activities:  
Depreciation and amortization11,335,00011,266,000
Loss on exchange of assets4,396,0000
Amortization of marketable securities1,535,0001,148,000
Stock-based compensation6,455,0006,148,000
Deferred income taxes(96,000)1,692,000
Changes in operating assets and liabilities, net of effects from acquisitions:  
Restricted cash(1,608,000)(3,225,000)
Accounts receivable(20,231,000)(28,665,000)
Prepaid insurance9,796,000(1,285,000)
Other current assets(2,339,000)(2,227,000)
Other assets4,876,0008,350,000
Accounts payable(650,000)21,000
Payroll taxes and other payroll deductions payable(40,892,000)(48,195,000)
Accrued worksite employee payroll expense21,091,00070,315,000
Accrued health insurance costs(10,210,000)4,041,000
Accrued workers' compensation costs6,013,0006,199,000
Accrued corporate payroll, commissions and other accrued liabilities3,656,0004,851,000
Income taxes payable/receivable479,0002,566,000
Total adjustments(6,394,000)33,000,000
Net cash provided by operating activities13,232,00047,651,000
Cash flows from investing activities:  
Marketable securities purchases(43,607,000)(56,775,000)
Marketable securities proceeds from dispositions3,907,0002,748,000
Marketable securities proceeds from maturities26,194,00015,890,000
Cash exchanged for acquisitions(13,125,000)(12,886,000)
Property and equipment(23,404,000)(4,349,000)
Net cash used in investing activities(50,035,000)(55,372,000)
Cash flows from financing activities:  
Purchase of treasury stock(22,459,000)(7,852,000)
Dividends paid(11,871,000)(10,148,000)
Proceeds from the exercise of stock options3,881,0005,505,000
Income tax benefit from stock-based compensation2,049,000432,000
Other284,000629,000
Net cash used in financing activities(28,116,000)(11,434,000)
Net decrease in cash and cash equivalents(64,919,000)(19,155,000)
Cash and cash equivalents at beginning of period234,829,000227,085,000
Cash and cash equivalents at end of period169,910,000207,930,000
Supplemental Cash Flow Information:  
Fair value of traded-in aircraft4,000,000 
Additional cash paid to acquire replacement aircraft10,000,000 
Non-cash loss included in other income (expense)$ (4,400,000)