CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $) In Thousands, unless otherwise specified	Sep. 30, 2012	Dec. 31, 2011
Current assets:
Cash and cash equivalents	$ 202,218	$ 211,208
Restricted cash	46,069	44,737
Marketable securities	51,702	56,987
Accounts receivable, net:
Trade	2,255	7,893
Unbilled	198,197	158,508
Other	2,656	4,532
Prepaid insurance	23,739	21,300
Other current assets	8,133	11,488
Income taxes receivable	0	2,902
Deferred income taxes	940	3,233
Total current assets	535,909	522,788
Property and equipment:
Land	3,653	3,653
Buildings and improvements	69,868	67,496
Computer hardware and software	78,836	76,105
Software development costs	35,431	32,699
Furniture and fixtures	36,595	36,133
Aircraft	35,879	35,866
Property and equipment, gross	260,262	251,952
Accumulated depreciation and amortization	(167,335)	(159,008)
Total property and equipment, net	92,927	92,944
Other assets:
Prepaid health insurance	9,000	9,000
Deposits - health insurance	3,000	2,640
Deposits - workers' compensation	57,588	52,320
Goodwill and other intangible assets, net	27,131	28,433
Other assets	4,879	4,134
Total other assets	101,598	96,527
Total assets	730,434	712,259
Current liabilities:
Accounts payable	3,088	5,085
Payroll taxes and other payroll deductions payable	107,932	168,652
Accrued worksite employee payroll cost	174,264	130,317
Accrued health insurance costs	22,522	9,427
Accrued workers' compensation costs	48,369	46,548
Accrued corporate payroll and commissions	21,819	22,383
Other accrued liabilities	13,975	13,814
Income taxes payable	3,987	0
Total current liabilities	395,956	396,226
Noncurrent liabilities:
Accrued workers' compensation costs	63,463	60,054
Deferred income taxes	10,768	10,772
Total noncurrent liabilities	74,231	70,826
Commitments and Contingencies
Stockholders' equity:
Common stock	309	309
Additional paid-in capital	136,688	135,871
Treasury stock, at cost	(138,784)	(134,647)
Accumulated other comprehensive income,net of tax	70	24
Retained earnings	261,964	243,650
Total stockholders' equity	260,247	245,207
Total liabilities and stockholders' equity	$ 730,434	$ 712,259