CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Jun. 30, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 637	$ 213
Investments	76	68
Restricted cash, cash equivalents and investments	735	1,180
Accounts receivable, net	5	9
Unbilled revenue, net	352	285
Prepaid expenses, net	50	52
Other current assets	80	64
Total current assets	1,935	1,871
Restricted cash, cash equivalents and investments, noncurrent	204	212
Investments, noncurrent	128	125
Property, equipment and software, net	82	85
Operating lease right-of-use asset	46	55
Goodwill	289	289
Other intangible assets, net	13	15
Other assets	105	96
Total assets	2,802	2,748
Current liabilities:
Accounts payable and other current liabilities	101	31
Revolving credit agreement borrowings	234	0
Long-term debt	22	22
Client deposits and other client liabilities	146	44
Accrued wages	411	391
Accrued health insurance costs, net	145	167
Accrued workers' compensation costs, net	62	61
Payroll tax liabilities and other payroll withholdings	426	901
Operating lease liabilities	13	17
Insurance premiums and other payables	11	9
Total current liabilities	1,571	1,643
Long-term debt, noncurrent	358	369
Accrued workers' compensation costs, noncurrent, net	141	144
Deferred taxes	63	61
Operating lease liabilities, noncurrent	43	48
Other non-current liabilities	10	8
Total liabilities	2,186	2,273
Commitments and contingencies (see Note 7)
Stockholders’ equity:
Preferred stock	0	0
Common stock and additional paid-in capital	719	694
Accumulated deficit	(108)	(219)
Accumulated other comprehensive income	5	0
Total stockholders' equity	616	475
Total liabilities & stockholders' equity	$ 2,802	$ 2,748