Workers' Compensation Loss Reserves (Tables)

12 Months Ended

Dec. 31, 2016

Insurance [Abstract]

Summary of Activities in Liability for Unpaid Claims and Claims Adjustment Expenses

The following summarizes the activities in the consolidated balance sheets for unpaid claims and claims adjustment expenses within workers' compensation assets and liabilities:

	Year Ended December 31,
(in thousands)	2016			2015			2014
Total loss reserves, beginning of year	$	190,102		$	148,034		$	120,739
Incurred
Current year	112,967			89,137			63,377
Prior years	28,243			26,391			15,401
Total incurred	141,210			115,528			78,778
Paid
Current year	(14,411		)	(16,376		)	(13,086		)
Prior years	(62,287		)	(57,084		)	(38,397		)
Total paid	(76,698		)	(73,460		)	(51,483		)
Total loss reserves, end of year	$	254,614		$	190,102		$	148,034
Collateral paid to carriers and offset against loss reserves	(31,611		)	(26,890		)	(55,492		)
Total loss reserves, net of carrier collateral offset	$	223,003		$	163,212		$	92,542
Payable in less than 1 year (1) (net of collateral paid to carriers of $9,234, $11,761 and $10,275 as of December 31, 2016, 2015 and 2014, respectively)	63,702			57,731			17,094
Payable in more than 1 year (net of collateral paid to carriers of $22,377, $15,129 and $45,217 as of December 31, 2016, 2015 and 2014, respectively)	159,301			105,481			75,448
Workers' Compensation Loss Reserves	$	223,003		$	163,212		$	92,542

(1) Included under WSE related liabilities within Note 3 to these consolidated financial statements.