CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 213	$ 228
Investments	68	54
Restricted cash, cash equivalents and investments	1,180	942
Accounts receivable, net	9	11
Unbilled revenue, net	285	304
Prepaid expenses, net	52	48
Other current assets	64	59
Total current assets	1,871	1,646
Noncurrent assets:
Restricted cash, cash equivalents and investments, noncurrent	212	187
Investments, noncurrent	125	135
Property, equipment and software, net	85	79
Operating lease right-of-use asset	55
Goodwill	289	289
Other intangible assets, net	15	21
Other assets	96	78
Total assets	2,748	2,435
Current liabilities:
Accounts payable and other current liabilities	31	45
Long-term debt	22	22
Client deposits	44	56
Accrued wages	391	352
Accrued health insurance costs, net	167	135
Accrued workers' compensation costs, net	61	67
Payroll tax liabilities and other payroll withholdings	901	729
Operating lease liabilities	17
Insurance premiums and other payables	9	19
Total current liabilities	1,643	1,425
Noncurrent liabilities:
Long-term debt, noncurrent	369	391
Accrued workers' compensation costs, noncurrent, net	144	158
Deferred taxes	61	68
Operating lease liabilities, noncurrent	48
Other non-current liabilities	8	18
Total liabilities	2,273	2,060
Total stockholders' equity
Preferred stock ($0.000025 par value per share; 20,000,000 shares authorized; no shares issued or outstanding at December 31, 2018 and 2017)	0	0
Common stock and additional paid - in capital ($0.000025 par value per share; 750,000,000 shares authorized; 70,596,559 and 69,818,392 shares issued and outstanding at December 31, 2018 and 2017, respectively)	694	641
Accumulated deficit	(219)	(266)
Total stockholders’ equity	475	375
Total liabilities & stockholders' equity	$ 2,748	$ 2,435