CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 521	$ 213
Investments	65	68
Restricted cash, cash equivalents and investments	779	1,180
Accounts receivable, net	9	9
Unbilled revenue, net	380	285
Prepaid expenses, net	55	52
Other current assets	83	64
Total current assets	1,892	1,871
Restricted cash, cash equivalents and investments, noncurrent	204	212
Investments, noncurrent	130	125
Property, equipment and software, net	82	85
Operating lease right-of-use asset	52	55
Goodwill	289	289
Other intangible assets, net	14	15
Other assets	102	96
Total assets	2,765	2,748
Current liabilities:
Accounts payable and other current liabilities	63	31
Revolving credit agreement borrowings	234	0
Long-term debt	22	22
Client deposits	38	44
Accrued wages	429	391
Accrued health insurance costs, net	165	167
Accrued workers' compensation costs, net	63	61
Payroll tax liabilities and other payroll withholdings	567	901
Operating lease liabilities	16	17
Insurance premiums and other payables	11	9
Total current liabilities	1,608	1,643
Long-term debt, noncurrent	364	369
Accrued workers' compensation costs, noncurrent, net	145	144
Deferred taxes	62	61
Operating lease liabilities, noncurrent	45	48
Other non-current liabilities	8	8
Total liabilities	2,232	2,273
Commitments and contingencies (see Note 7)
Stockholders’ equity:
Preferred stock	0	0
Common stock and additional paid-in capital	703	694
Accumulated deficit	(172)	(219)
Accumulated other comprehensive income	2	0
Total stockholders' equity	533	475
Total liabilities & stockholders' equity	$ 2,765	$ 2,748