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



	March 31, 2016		December 31, 2015
Worksite employee-related assets:
Restricted cash	$	103,503	$	92,917
Restricted investments	2,969		3,819
Payroll funds collected	655,607		859,322
Unbilled revenue, net of advance collections of $165,766 and $11,875 at March 31, 2016 and December 31, 2015, respectively	237,760		213,837
Accounts receivable, net of allowance for doubtful accounts of $577 and $1,158 at March 31, 2016 and December 31, 2015, respectively	10,380		5,060
Prepaid health plan expenses	8,131		8,088
Refundable workers compensation premiums	2,234		2,428
Prepaid workers compensation expenses	2,006		744
Other payroll assets	4,233		187,171
Total worksite employee-related assets	$	1,026,823	$	1,373,386
Worksite employee-related liabilities:
Unbilled wages accrual	$	374,675	$	202,396
Payroll taxes payable	366,902		883,608
Health benefits payable	126,957		128,028
Customer prepayments	56,722		57,758
Workers compensation payable	61,100		66,174
Other payroll deductions	36,102		31,533
Total worksite employee-related liabilities	$	1,022,458	$	1,369,497