Basis of Presentation

9 Months Ended

Sep. 30, 2011

Basis of Presentation [Abstract]

Basis of Presentation

1.  Basis of Presentation

Insperity, Inc., a Delaware corporation formerly named Administaff, Inc. (“Insperity” or the “Company”) provides an array of human resources (“HR”) and business solutions designed to help improve business performance. The Company's name change, which was effective March 3, 2011, reflects the Company's evolution over the past 25 years from a professional employer organization (“PEO”), an industry it pioneered, to its current position as a comprehensive business performance solutions provider.  The Company's most comprehensive HR business offering is provided through its PEO services, now known as Workforce OptimizationTM, which encompasses a broad range of human resource functions, including payroll and employment administration, employee benefits, workers' compensation, government compliance, performance management, and training and development services.  In addition to Workforce Optimization, the Company offers Performance Management, Expense Management, Time and Attendance, Organizational Planning, Employment Screening, Recruiting Services, Retirement Services, Business Insurance and Technology Services solutions, (collectively “Adjacent Businesses”), many of which are offered via desktop applications and software as a service (“SaaS”) delivery models. For the nine months ended September 30, 2011 and 2010, PEO revenues from the Company's Texas markets represented 27% and 29%, while PEO revenues from the Company's California markets represented 16% and 15%, of the Company's total PEO revenues, respectively.

The consolidated financial statements include the accounts of the Company and its subsidiaries, all of which are wholly owned.  Intercompany accounts and transactions have been eliminated in consolidation.

The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.  Actual results could differ from those estimates.

The accompanying consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements as of and for the year ended December 31, 2010. The Company's Consolidated Balance Sheets at December 31, 2010 has been derived from the audited financial statements at that date, but does not include all of the information or footnotes required by GAAP for complete financial statements.  The Company's Consolidated Balance Sheets at September 30, 2011 and the Consolidated Statements of Operations and Cash Flows for the periods ended September 30, 2011 and 2010, and Stockholders' Equity for the period ended September 30, 2011, have been prepared by the Company without audit.  In the opinion of management, all adjustments, consisting only of normal recurring adjustments necessary to present fairly the consolidated financial position, results of operations and cash flows, have been made.

The results of operations for the interim periods are not necessarily indicative of the operating results for a full year or of future operations.