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CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)
In Thousands, unless otherwise specified
Jun. 30, 2012
Dec. 31, 2011
Current assets:    
Cash and cash equivalents $ 180,590 $ 211,208
Restricted cash 44,580 44,737
Marketable securities 57,182 56,987
Accounts receivable, net:    
Trade 2,765 7,893
Unbilled 166,030 158,508
Other 7,633 4,532
Prepaid insurance 18,152 21,300
Other current assets 8,133 11,488
Income taxes receivable 0 2,902
Deferred income taxes 2,851 3,233
Total current assets 487,916 522,788
Property and equipment:    
Land 3,653 3,653
Buildings and improvements 69,255 67,496
Computer hardware and software 79,460 76,105
Software development costs 34,347 32,699
Furniture and fixtures 36,489 36,133
Aircraft 35,879 35,866
Property and equipment, gross 259,083 251,952
Accumulated depreciation and amortization (165,592) (159,008)
Total property and equipment, net 93,491 92,944
Other assets:    
Prepaid health insurance 9,000 9,000
Deposits - health insurance 2,840 2,640
Deposits - workers' compensation 56,377 52,320
Goodwill and other intangible assets, net 27,565 28,433
Other assets 4,868 4,134
Total other assets 100,650 96,527
Total assets 682,057 712,259
Current liabilities:    
Accounts payable 2,873 5,085
Payroll taxes and other payroll deductions payable 122,590 168,652
Accrued worksite employee payroll cost 144,885 130,317
Accrued health insurance costs 9,868 9,427
Accrued workers' compensation costs 45,320 46,548
Accrued corporate payroll and commissions 13,474 22,383
Other accrued liabilities 14,008 13,814
Income taxes payable 1,429 0
Total current liabilities 354,447 396,226
Noncurrent liabilities:    
Accrued workers' compensation costs 63,664 60,054
Deferred income taxes 11,414 10,772
Total noncurrent liabilities 75,078 70,826
Stockholders' equity:    
Common stock 309 309
Additional paid-in capital 136,762 135,871
Treasury stock, at cost (139,467) (134,647)
Accumulated other comprehensive income,net of tax 58 24
Retained earnings 254,870 243,650
Total stockholders' equity 252,532 245,207
Total liabilities and stockholders' equity $ 682,057 $ 712,259