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



	September 30, 2016		December 31, 2015
Worksite employee-related assets:
Restricted cash	$	113,934	$	92,917
Restricted investments	2,319		3,819
Payroll funds collected	442,329		859,322
Unbilled revenue, net of advance collections of $5,504 and $11,875 at September 30, 2016 and December 31, 2015, respectively	268,480		213,837
Accounts receivable, net of allowance for doubtful accounts of $430 and $1,158 at September 30, 2016 and December 31, 2015, respectively	4,701		5,060
Prepaid health plan expenses	6,692		8,088
Workers compensation receivables	1,860		2,428
Prepaid workers compensation expenses	3,057		744
Other payroll assets	4,173		187,171
Total worksite employee-related assets	$	847,545	$	1,373,386
Worksite employee-related liabilities:
Unbilled wages accrual	$	254,267	$	202,396
Payroll taxes payable	312,097		883,608
Health benefits payable	131,038		128,028
Customer prepayments	38,143		57,758
Workers compensation payable	64,432		66,174
Other payroll deductions	42,575		31,533
Total worksite employee-related liabilities	$	842,552	$	1,369,497