Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 41,579	$ 91,423
Investments	87,653	68,325
Trade accounts receivable, net	205,217	163,838
Prepaid expenses and other	17,136	19,787
Restricted cash and investments	75,876	110,989
Total current assets	427,461	454,362
Property, equipment and software, net	48,679	45,954
Operating lease right-of-use assets	18,428	19,804
Restricted cash and investments	131,619	104,277
Goodwill	47,820	47,820
Other assets	3,765	3,281
Deferred income taxes	12,236	11,440
Total assets	690,008	686,938
Current liabilities:
Accounts payable	5,268	8,264
Accrued payroll, payroll taxes and related benefits	247,454	222,331
Income taxes payable	786	610
Current operating lease liabilities	6,753	6,957
Current premium payable	18,853	18,920
Other accrued liabilities	6,904	12,683
Workers' compensation claims liabilities	53,622	62,917
Safety incentives liability	1,469	2,049
Total current liabilities	341,109	334,731
Long-term workers' compensation claims liabilities	124,180	153,070
Long-term premium payable	23,301
Long-term operating lease liabilities	13,049	14,225
Customer deposits and other long-term liabilities	7,923	7,070
Total liabilities	509,562	509,096
Commitments and contingencies (Notes 4 and 6)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 6,617 and 6,871 shares issued and outstanding	66	69
Additional paid-in capital	34,847	32,744
Accumulated other comprehensive loss	(29,677)	(27,594)
Retained earnings	175,210	172,623
Total stockholders' equity	180,446	177,842
Total liabilities and stockholders' equity	$ 690,008	$ 686,938