Deposits

The contractual arrangement with United for health insurance coverage requires Insperity to maintain an accumulated cash surplus in the plan of $9.0 million, which is reported as long-term prepaid health insurance. Please read Note 1 “Accounting Policies” for a discussion of our accounting policies for health insurance costs.

As of December 31, 2011, we had $52.3 million of workers' compensation long-term deposits. Please read Note 1 “Accounting Policies” for a discussion of our accounting policies for workers' compensation costs.