Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 59,835	$ 50,768
Trade accounts receivable, net	136,664	126,484
Income taxes receivable	1,686
Prepaid expenses and other	5,724	3,899
Investments	674	5,675
Restricted cash and investments	103,652	48,557
Total current assets	308,235	235,383
Investments	1,199	642
Property, equipment and software, net	24,909	26,673
Restricted cash and investments	291,273	252,707
Goodwill	47,820	47,820
Other assets	3,215	9,293
Deferred income taxes	5,834	9,370
Total assets	682,485	581,888
Current liabilities:
Current portion of long-term debt	221	221
Accounts payable	5,166	4,944
Accrued payroll, payroll taxes and related benefits	181,639	153,110
Income taxes payable		3,041
Other accrued liabilities	9,024	7,674
Workers' compensation claims liabilities	97,673	81,339
Safety incentives liability	28,532	24,835
Total current liabilities	322,255	275,164
Long-term workers' compensation claims liabilities	265,844	231,198
Long-term debt	4,171	4,392
Customer deposits and other long-term liabilities	1,381	1,441
Total liabilities	593,651	512,195
Commitments and contingencies (Notes 6, 8 and 12)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,301 and 7,244 shares issued and outstanding in 2017 and 2016, respectively	73	72
Additional paid-in capital	12,311	9,638
Accumulated other comprehensive loss	(1,430)	(3)
Retained earnings	77,880	59,986
Total stockholders' equity	88,834	69,693
Total liabilities and stockholders' equity	$ 682,485	$ 581,888