Workers' Compensation

3 Months Ended

Mar. 31, 2014

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Workers' Compensation

Note 4 - Workers’ Compensation

The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):

	Three Months Ended March 31,
	2014		2013
Beginning balance
Workers’ compensation claims liabilities	$	112,444	$	70,564
Add: claims expense accrual:
Current period		16,351		12,677
Prior periods		3,801		3,452
Total expense accrual		20,152		16,129
Less: claim payments related to:
Current period		399		426
Prior periods		12,062		9,055
Total paid		12,461		9,481
Ending balance
Workers’ compensation claims liabilities	$	120,135	$	77,212
Incurred but not reported (IBNR)	$	69,185	$	51,838