Workers' Compensation Claims (Tables)

6 Months Ended

Jun. 30, 2019

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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						Six Months Ended
	June 30,						June 30,
	2019			2018			2019			2018
Beginning balance
Workers' compensation claims liabilities	$	422,872		$	378,874		$	413,397		$	363,517
Add: claims expense accrual
Current period		41,145			39,967			81,530			79,019
Prior periods		(2,952	)		—			(4,652	)		(6	)
		38,193			39,967			76,878			79,013
Less: claim payments related to
Current period		4,145			5,148			5,604			6,281
Prior periods		26,088			22,856			53,804			45,391
		30,233			28,004			59,408			51,672
Add: Change in claims incurred in excess of retention limits		(96	)		(23	)		(131	)		(44	)
Ending balance
Workers' compensation claims liabilities	$	430,736		$	390,814		$	430,736		$	390,814
Incurred but not reported (IBNR)	$	273,114		$	231,702		$	273,114		$	231,702
Ratio of IBNR to workers' compensation claims liabilities		63	%		59	%		63	%		59	%