CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 454	$ 612
Investments	95	135
Restricted cash, cash equivalents and investments	837	1,195
Accounts receivable, net	9	15
Unbilled revenue, net	363	324
Prepaid expenses, net	63	67
Other current assets	144	91
Total current assets	1,965	2,439
Restricted cash, cash equivalents and investments, noncurrent	151	166
Investments, noncurrent	142	168
Property, equipment and software, net	90	79
Operating lease right-of-use asset	38	42
Goodwill	462	294
Other intangible assets, net	103	6
Other assets	128	115
Total assets	3,079	3,309
Current liabilities:
Accounts payable and other current liabilities	122	86
Client deposits and other client liabilities	54	97
Accrued wages	413	369
Accrued health insurance costs, net	165	174
Accrued workers' compensation costs, net	55	55
Payroll tax liabilities and other payroll withholdings	677	929
Operating lease liabilities	15	11
Insurance premiums and other payables	20	18
Total current liabilities	1,521	1,739
Long-term debt, noncurrent	496	495
Accrued workers' compensation costs, noncurrent, net	129	135
Deferred taxes	29	11
Operating lease liabilities, noncurrent	41	41
Other non-current liabilities	7	7
Total liabilities	2,223	2,428
Commitments and contingencies (see Note 5)
Stockholders' equity:
Preferred stock	0	0
Common stock and additional paid-in capital	878	808
Retained earnings (Accumulated deficit)	(17)	74
Accumulated other comprehensive loss	(5)	(1)
Total stockholders' equity	856	881
Total liabilities & stockholders' equity	$ 3,079	$ 3,309