Accounts Receivable (Tables)

12 Months Ended

Dec. 31, 2012

Accounts Receivable [Abstract]

Unbilled accounts receivable

We make an accrual at the end of each accounting period for our obligations associated with the earned but unpaid wages of our worksite employees and for the accrued gross billings associated with such wages.  These accruals are included in accrued worksite employee payroll cost and unbilled accounts receivable; however, these amounts are presented net in the Consolidated Statements of Operations.  We generally require clients to pay invoices for service fees no later than one day prior to the applicable payroll date.  As such, we generally do not require collateral.  Customer prepayments directly attributable to unbilled accounts receivable have been netted against such receivables as the gross billings have been earned and the payroll cost has been incurred, thus we have the legal right of offset for these amounts.  Unbilled accounts receivable consisted of the following:

	December 31,
	2012			2011
	(in thousands)
Accrued worksite employee payroll cost	$	150,070		$	130,317
Unbilled revenues		44,483			38,564
Customer prepayments		(13,513	)		(10,373	)
Unbilled accounts receivable	$	181,040		$	158,508