CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 330	$ 336
Restricted cash, cash equivalents and investments	699	1,280
Worksite employee related assets:
Unbilled revenue (net of advance collections of $12 and $12 at March 31, 2018 and December 31, 2017, respectively)	286	297
Accounts receivable	8	20
Prepaid insurance premiums and other insurance related receivables	33	26
Other payroll assets	41	17
Worksite employee related assets	368	360
Prepaid expenses and other current assets	22	15
Total current assets	1,419	1,991
Restricted cash and available for sale investments	182	162
Workers' compensation collateral receivable	40	39
Property and equipment, net	74	70
Goodwill and other intangible assets, net	314	315
Other assets	18	16
Total assets	2,047	2,593
Current liabilities:
Accounts payable and other current liabilities	46	59
Accrued corporate wages	31	40
Notes payable	43	40
Worksite employee related liabilities:
Accrued wages	284	289
Client deposits	26	52
Payroll tax liabilities and other payroll withholdings	500	1,034
Health benefits loss reserves (net of prepayments of $30 and $19 at March 31, 2018 and December 31, 2017, respectively)	150	151
Workers' compensation loss reserves (net of collateral paid of $5 and $6 at March 31, 2018 and December 31, 2017, respectively)	67	67
Insurance premiums and other payables	25	25
Worksite employee related liabilities	1,052	1,618
Total current liabilities	1,172	1,757
Notes payable, noncurrent	370	383
Workers' compensation loss reserves (net of collateral paid of $XX and $6 at March 31, 2018 and December 31, 2017, respectively)	162	165
Deferred income taxes	71	68
Other liabilities	10	14
Total liabilities	1,785	2,387
Commitments and contingencies (see Note 9)
Stockholders’ equity:
Preferred stock ($0.000025 par value per share; 20,000,000 shares authorized; no shares issued and outstanding at March 31, 2018 and December 31, 2017)	0	0
Common stock and additional paid-in capital ($0.000025 par value per share; 750,000,000 shares authorized; 70,363,251 and 69,818,392 shares issued and outstanding at March 31, 2018 and December 31, 2017, respectively)	595	583
Accumulated deficit	(332)	(377)
Accumulated other comprehensive loss	(1)	0
Total stockholders’ equity	262	206
Total liabilities and stockholders’ equity	$ 2,047	$ 2,593