CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 237	$ 336
Investments	38	0
Restricted cash, cash equivalents and investments	621	1,280
Worksite employee related assets:
Unbilled revenue (net of advance collections of $39 and $12 at September 30, 2018 and December 31, 2017, respectively)	306	297
Accounts receivable	5	20
Prepaid insurance premiums and other insurance related receivables (net of health benefit loss reserves of $45 and $0 at September 30, 2018 and December 31, 2017, respectively	47	26
Other payroll assets	45	17
Worksite employee related assets	403	360
Prepaid expenses and other current assets	38	15
Total current assets	1,337	1,991
Investments, noncurrent	130	0
Restricted cash, cash equivalents and investments, noncurrent	181	162
Workers' compensation collateral receivable	40	39
Property and equipment, net	78	70
Goodwill and other intangible assets, net	311	315
Other assets	27	16
Total assets	2,104	2,593
Current liabilities:
Accounts payable and other current liabilities	43	59
Accrued corporate wages	37	40
Notes payable	22	40
Worksite employee related liabilities:
Accrued wages	326	289
Client deposits	35	52
Payroll tax liabilities and other payroll withholdings	419	1,034
Health benefits loss reserves (net of prepayments of $0 and $19 at September 30, 2018 and December 31, 2017, respectively)	144	151
Workers' compensation loss reserves (net of collateral paid of $4 and $6 at September 30, 2018 and December 31, 2017, respectively)	68	67
Insurance premiums and other payables	17	25
Worksite employee related liabilities	1,009	1,618
Total current liabilities	1,111	1,757
Notes payable, noncurrent	396	383
Workers' compensation loss reserves (net of collateral paid of $14 and $17 at September 30, 2018 and December 31, 2017, respectively)	159	165
Deferred income taxes	72	68
Other liabilities	16	14
Total liabilities	1,754	2,387
Commitments and contingencies (see Note 10)
Stockholders’ equity:
Preferred stock ($0.000025 par value per share; 20,000,000 shares authorized; no shares issued and outstanding at September 30, 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; 70,508,389 and 69,818,392 shares issued and outstanding at September 30, 2018 and December 31, 2017, respectively)	623	583
Accumulated deficit	(273)	(377)
Total stockholders’ equity	350	206
Total liabilities and stockholders’ equity	$ 2,104	$ 2,593