CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Jun. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 202	$ 336
Investments	29	0
Restricted cash, cash equivalents and investments	629	1,280
Worksite employee related assets:
Unbilled revenue (net of advance collections of $14 and $12 at June 30, 2018 and December 31, 2017, respectively)	268	297
Accounts receivable	7	20
Prepaid insurance premiums and other insurance related receivables	28	26
Other payroll assets	49	17
Worksite employee related assets	352	360
Prepaid expenses and other current assets	37	15
Total current assets	1,249	1,991
Investments, noncurrent	133	0
Restricted cash and available for sale investments	179	162
Workers' compensation collateral receivable	40	39
Property and equipment, net	79	70
Goodwill and other intangible assets, net	312	315
Other assets	23	16
Total assets	2,015	2,593
Current liabilities:
Accounts payable and other current liabilities	39	59
Accrued corporate wages	35	40
Notes payable	21	40
Worksite employee related liabilities:
Accrued wages	269	289
Client deposits	28	52
Payroll tax liabilities and other payroll withholdings	442	1,034
Health benefits loss reserves (net of prepayments of $38 and $19 at June 30, 2018 and December 31, 2017, respectively)	138	151
Workers' compensation loss reserves (net of collateral paid of $5 and $6 at June 30, 2018 and December 31, 2017, respectively)	67	67
Insurance premiums and other payables	22	25
Worksite employee related liabilities	966	1,618
Total current liabilities	1,061	1,757
Notes payable, noncurrent	402	383
Workers' compensation loss reserves (net of collateral paid of $XX and $6 at March 31, 2018 and December 31, 2017, respectively)	157	165
Deferred income taxes	70	68
Other liabilities	16	14
Total liabilities	1,706	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)	611	583
Accumulated deficit	(302)	(377)
Total stockholders’ equity	309	206
Total liabilities and stockholders’ equity	$ 2,015	$ 2,593