CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 216	$ 228
Investments	67	54
Restricted cash, cash equivalents and investments	585	942
Accounts receivable, net	9	11
Unbilled revenue, net	366	304
Prepaid expenses, net	63	48
Other current assets	69	59
Total current assets	1,375	1,646
Restricted cash, cash equivalents and investments, noncurrent	198	187
Investments, noncurrent	128	135
Property & equipment, net	86	79
Operating lease right-of-use asset	57	0
Goodwill	289	289
Other intangible assets, net	17	21
Other assets	95	78
Total assets	2,245	2,435
Current liabilities:
Accounts payable and other current liabilities	33	45
Long-term debt	22	22
Client deposits	28	56
Accrued wages	405	352
Accrued health insurance costs, net	156	135
Accrued workers' compensation costs, net	63	67
Payroll tax liabilities and other payroll withholdings	389	729
Operating lease liabilities	17	0
Insurance premiums and other payables	9	19
Total current liabilities	1,122	1,425
Long-term debt, noncurrent	375	391
Accrued workers' compensation costs, noncurrent, net	146	158
Deferred taxes	64	68
Operating lease liabilities, noncurrent	52	0
Other non-current liabilities	9	18
Total liabilities	1,768	2,060
Commitments and contingencies (see Note 6)
Stockholders’ equity:
Preferred stock	0	0
Common stock and additional paid-in capital	676	641
Accumulated deficit	(200)	(266)
Accumulated other comprehensive income	1	0
Total stockholders' equity	477	375
Total liabilities & stockholders' equity	$ 2,245	$ 2,435