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Workers' Compensation Claims (Tables)
12 Months Ended
Dec. 31, 2018
Text Block [Abstract]  
Summarizes Aggregate Workers' Compensation Reserve Activity

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

 

 

 

Years Ended December 31,

 

 

 

 

2018

 

 

2017

 

 

2016

 

Beginning balance

 

 

 

 

 

 

 

 

 

 

 

 

 

Workers' compensation claims liabilities

 

 

$

363,517

 

 

$

312,537

 

 

$

255,675

 

Add: claims expense accrual

 

 

 

 

 

 

 

 

 

 

 

 

 

Current period

 

 

 

162,525

 

 

 

154,091

 

 

 

137,852

 

Prior periods

 

 

 

(3,846

)

 

 

5,159

 

 

 

(301

)

 

 

 

 

158,679

 

 

 

159,250

 

 

 

137,551

 

Less: claim payments related to

 

 

 

 

 

 

 

 

 

 

 

 

 

Current period

 

 

 

23,444

 

 

 

19,537

 

 

 

20,180

 

Prior periods

 

 

 

85,603

 

 

 

82,573

 

 

 

69,626

 

 

 

 

 

109,047

 

 

 

102,110

 

 

 

89,806

 

Add: change in claims incurred in excess of

      retention limits

 

 

 

248

 

 

 

(6,160

)

 

 

9,117

 

Ending balance

 

 

 

 

 

 

 

 

 

 

 

 

 

Workers' compensation claims liabilities

 

 

$

413,397

 

 

$

363,517

 

 

$

312,537

 

Incurred but not reported (IBNR)

 

 

$

260,529

 

 

$

202,227

 

 

$

158,169

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ratio of IBNR to workers' compensation claims

   liabilities

 

 

 

63

%

 

 

56

%

 

 

51

%