CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Jun. 30, 2022	Dec. 31, 2021
Current assets:
Cash and Cash Equivalents	$ 336	$ 612
Investments	120	135
Restricted cash, cash equivalents and investments	1,028	1,195
Accounts receivable, net	9	15
Unbilled revenue, net	309	324
Prepaid expenses, net	62	67
Other current assets	93	91
Total current assets	1,957	2,439
Restricted cash, cash equivalents and investments, noncurrent	149	166
Investments, noncurrent	159	168
Property, equipment and software, net	84	79
Operating lease right-of-use asset	45	42
Goodwill	430	294
Other intangible assets, net	95	6
Other assets	125	115
Total assets	3,044	3,309
Current liabilities:
Accounts payable and other current liabilities	108	86
Client deposits and other client liabilities	74	97
Accrued wages	568	369
Accrued health insurance costs, net	151	174
Accrued workers' compensation costs, net	54	55
Payroll tax liabilities and other payroll withholdings	597	929
Operating lease liabilities	15	11
Insurance premiums and other payables	16	18
Total current liabilities	1,583	1,739
Long-term debt, noncurrent	495	495
Accrued workers' compensation costs, noncurrent, net	127	135
Deferred taxes	22	11
Operating lease liabilities, noncurrent	45	41
Other non-current liabilities	9	7
Total liabilities	2,281	2,428
Commitments and contingencies (see Note 5)
Stockholders' equity:
Preferred stock	0	0
Common stock and additional paid-in capital	861	808
Retained earnings (Accumulated deficit)	(86)	74
Accumulated other comprehensive loss	(12)	(1)
Total stockholders' equity	763	881
Total liabilities & stockholders' equity	$ 3,044	$ 3,309