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CONSOLIDATED BALANCE SHEETS (USD $)
In Thousands, unless otherwise specified
Dec. 31, 2012
Dec. 31, 2011
Current assets:    
Cash and cash equivalents $ 264,544 $ 211,208
Restricted cash 47,149 44,737
Marketable securities 16,904 56,987
Accounts receivable, net:    
Trade 6,931 7,893
Unbilled 181,040 158,508
Other 2,415 4,532
Prepaid insurance 15,620 21,300
Other current assets 9,651 11,488
Income taxes receivable 0 2,902
Deferred income taxes 7,211 3,233
Total current assets 551,465 522,788
Property and equipment:    
Land 4,115 3,653
Buildings and improvements 68,583 67,496
Computer hardware and software 81,140 76,105
Software development costs 35,866 32,699
Furniture and fixtures 36,717 36,133
Aircraft 35,879 35,866
Total property and equipment, gross 262,300 251,952
Accumulated depreciation and amortization (168,358) (159,008)
Total property and equipment, net 93,942 92,944
Other assets:    
Prepaid health insurance 9,000 9,000
Deposits - health insurance 3,000 2,640
Deposits - workers' compensation 64,201 52,320
Goodwill and other intangible assets, net 23,775 28,433
Other assets 4,817 4,134
Total other assets 104,793 96,527
Total assets 750,200 712,259
Current liabilities:    
Accounts payable 3,660 5,085
Payroll taxes and other payroll deductions payable 178,534 168,652
Accrued worksite employee payroll cost 150,070 130,317
Accrued health insurance costs 13,942 9,427
Accrued workers' compensation costs 49,484 46,548
Accrued corporate payroll and commissions 23,537 22,383
Other accrued liabilities 12,478 13,814
Income tax payable 4,054 0
Total current liabilities 435,759 396,226
Noncurrent liabilities:    
Accrued workers' compensation costs 64,536 60,054
Deferred income taxes 9,000 10,772
Total noncurrent liabilities 73,536 70,826
Commitments and contingencies      
Stockholders' equity:    
Preferred stock, par value $0.01 per share: Shares authorized - 20,000 Shares issued and outstanding - none 0 0
Common stock, par value $0.01 per share: Shares authorized - 60,000 Shares issued - 30,758 and 30,839 at December 31, 2012 and 2011, respectively 308 309
Additional paid-in capital 133,207 135,871
Treasury stock, at cost - 5,096 and 5,141 shares at December 31, 2012 and 2011, respectively (133,950) (134,647)
Accumulated other comprehensive income, net of tax 16 24
Retained earnings 241,324 243,650
Total stockholders' equity 240,905 245,207
Total liabilities and stockholders' equity $ 750,200 $ 712,259