CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 251	$ 228
Investments	56	54
Restricted cash, cash equivalents and investments	722	942
Accounts receivable, net	12	11
Unbilled revenue, net	314	304
Prepaid expenses	58	48
Other current assets	81	59
Total current assets	1,494	1,646
Restricted cash, cash equivalents and investments, noncurrent	184	187
Investments, noncurrent	133	135
Property and equipment, net	82	79
Operating lease right-of-use asset	59	0
Goodwill	289	289
Other intangible assets, net	19	21
Other assets	85	78
Total assets	2,345	2,435
Current liabilities:
Accounts payable and other current liabilities	55	45
Long-term debt	22	22
Client deposits	38	56
Accrued wages	369	352
Accrued health insurance costs, net	135	135
Accrued workers' compensation costs, net	67	67
Payroll tax liabilities and other payroll withholdings	550	729
Operating lease liabilities	16	0
Insurance premiums and other payables	16	19
Total current liabilities	1,268	1,425
Long-term debt, noncurrent	385	391
Accrued workers' compensation costs, noncurrent, net	156	158
Deferred taxes	65	68
Operating lease liabilities, noncurrent	54	0
Other non-current liabilities	11	18
Total liabilities	1,939	2,060
Commitments and contingencies (see Note 6)
Stockholders’ equity:
Preferred stock ($0.000025 par value per share; 20,000,000 shares authorized; no shares issued or outstanding at March 31, 2019 and December 31, 2018)	0	0
Common stock and additional paid-in capital (0.000025 par value per share; 750,000,000 shares authorized; 70,079,747 and 70,596,559 shares issued and outstanding at March 31, 2019 and December 31, 2018)	651	641
Accumulated deficit	(245)	(266)
Total stockholders' equity	406	375
Total liabilities & stockholders' equity	$ 2,345	$ 2,435