The following schedule presents the components of the Company’s WSE-related assets and WSE-related liabilities (in thousands):



	December 31, 2015		December 31, 2014
Worksite employee-related assets:
Restricted cash	$	92,917	$	64,890
Restricted investments	3,819		4,555
Payroll funds collected	859,322		1,336,994
Unbilled revenue, net of advance collections of $11,875 and $113,190 at December 31, 2015 and December 31, 2014, respectively	213,837		203,599
Accounts receivable, net of allowance for doubtful accounts of $1,158 and $388 at December 31, 2015 and December 31, 2014, respectively	5,060		5,193
Prepaid health plan expenses	8,088		4,932
Refundable workers compensation premiums	2,428		7,975
Prepaid workers compensation expenses	744		1,256
Other payroll assets	187,171		5,742
Total worksite employee-related assets	$	1,373,386	$	1,635,136
Worksite employee-related liabilities:
Unbilled wages accrual	$	202,396	$	292,906
Payroll taxes payable	883,608		1,119,427
Health benefits payable	128,028		104,220
Customer prepayments	57,758		53,770
Workers compensation payable	66,174		36,778
Other payroll deductions	31,533		23,454
Total worksite employee-related liabilities	$	1,369,497	$	1,630,555