Workers' Compensation (Tables)

6 Months Ended

Jun. 30, 2014

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Summarizes Aggregate Workers' Compensation Reserve Activity

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

	Three Months Ended June 30,				Six Months Ended June 30,
	2014		2013		2014		2013
Beginning balance
Workers’ compensation claims liabilities	$	120,135	$	77,212	$	112,444	$	70,564
Add: claims expense accrual:
Current period		17,548		14,752		33,899		27,429
Prior periods		1,303		4,234		5,104		7,686
Total expense accrual		18,851		18,986		39,003		35,115
Less: claim payments related to:
Current period		2,739		2,448		3,138		2,874
Prior periods		13,741		9,207		25,803		18,262
Total paid		16,480		11,655		28,941		21,136
Ending balance
Workers’ compensation claims liabilities	$	122,506	$	84,543	$	122,506	$	84,543
Incurred but not reported (IBNR)	$	29,871	$	56,434	$	29,871	$	56,434