CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 233,883	$ 184,004
Restricted cash and cash equivalents	14,589	14,569
Prepaid income taxes	14,716	42,381
Prepaid expenses	13,013	10,784
Other current assets	2,172	2,145
Worksite employee related assets	898,596	1,281,471
Total current assets	1,176,969	1,535,354
Workers' compensation collateral receivable	27,063	31,883
Restricted cash and available for sale investments	150,939	130,501
Property and equipment, net	66,827	58,622
Goodwill	289,207	289,207
Other intangible assets, net	28,408	31,074
Other assets	19,282	18,502
Total assets	1,758,695	2,095,143
Current liabilities:
Accounts payable	26,599	22,541
Accrued corporate wages	38,196	30,937
Notes and capital leases payable, net	36,648	36,559
Other current liabilities	13,735	12,551
Worksite employee related liabilities	893,110	1,275,995
Total current liabilities	1,008,288	1,378,583
Notes and capital leases payable, net, noncurrent	404,157	422,495
Workers' compensation loss reserves (net of collateral paid of $22,911 and $22,377 at June 30, 2017 and December 31, 2016, respectively)	151,837	159,301
Deferred income taxes	91,828	92,373
Other liabilities	11,072	7,801
Total liabilities	1,667,182	2,060,553
Commitments and contingencies
Stockholders’ equity:
Preferred stock ($0.000025 par value per share; 20,000,000 shares authorized; no shares issued and outstanding at June 30, 2017 and December 31, 2016)	0	0
Common stock and additional paid-in capital ($0.000025 par value per share; 750,000,000 shares authorized; 69,429,088 and 69,015,690 shares issued and outstanding at June 30, 2017 and December 31, 2016, respectively)	557,183	535,132
Accumulated deficit	(465,146)	(499,938)
Accumulated other comprehensive loss	(524)	(604)
Total stockholders’ equity	91,513	34,590
Total liabilities and stockholders’ equity	$ 1,758,695	$ 2,095,143