CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Mar. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 500	$ 301
Investments	71	57
Restricted cash, cash equivalents and investments	1,081	1,388
Accounts receivable, net	5	18
Unbilled revenue, net	340	246
Prepaid expenses, net	58	63
Other current assets	105	87
Total current assets	2,160	2,160
Restricted cash, cash equivalents and investments, noncurrent	184	210
Investments, noncurrent	130	138
Property, equipment and software, net	75	79
Operating lease right-of-use asset	51	51
Goodwill	294	294
Other intangible assets, net	17	18
Other assets	94	93
Total assets	3,005	3,043
Current liabilities:
Accounts payable and other current liabilities	84	50
Long-term debt	0	22
Client deposits and other client liabilities	151	134
Accrued wages	488	309
Accrued health insurance costs, net	165	172
Accrued workers' compensation costs, net	59	59
Payroll tax liabilities and other payroll withholdings	668	1,095
Operating lease liabilities	12	11
Insurance premiums and other payables	13	18
Total current liabilities	1,640	1,870
Long-term debt, noncurrent	494	348
Accrued workers' compensation costs, noncurrent, net	138	138
Deferred taxes	21	22
Operating lease liabilities, noncurrent	49	49
Other non-current liabilities	10	9
Total liabilities	2,352	2,436
Commitments and contingencies (see Note 7)
Stockholders' equity:
Preferred stock	0	0
Common stock and additional paid-in capital	758	747
Accumulated deficit	(108)	(144)
Accumulated other comprehensive income	3	4
Total stockholders' equity	653	607
Total liabilities & stockholders' equity	$ 3,005	$ 3,043