CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Mar. 31, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 707	$ 354
Investments	89	76
Restricted cash, cash equivalents and investments	1,016	1,263
Accounts receivable, net	15	19
Unbilled revenue, net	371	375
Prepaid expenses, net	85	71
Other payroll assets	302	122
Other current assets	44	46
Total current assets	2,629	2,326
Restricted cash, cash equivalents and investments, noncurrent	155	153
Investments, noncurrent	142	151
Property and equipment, net	31	24
Operating lease right-of-use asset	29	31
Goodwill	462	462
Software and other intangible assets, net	155	163
Other assets	133	133
Total assets	3,736	3,443
Current liabilities:
Accounts payable and other current liabilities	130	98
Revolving credit agreement borrowings	295	0
Client deposits and other client liabilities	131	106
Accrued wages	416	437
Accrued health insurance costs, net	169	174
Accrued workers' compensation costs, net	54	54
Payroll tax liabilities and other payroll withholdings	1,007	1,087
Operating lease liabilities	16	15
Insurance premiums and other payables	17	17
Total current liabilities	2,235	1,988
Long-term debt, noncurrent	496	496
Accrued workers' compensation costs, noncurrent, net	127	128
Deferred taxes	9	8
Operating lease liabilities, noncurrent	36	41
Other non-current liabilities	8	7
Total liabilities	2,911	2,668
Commitments and contingencies (see Note 6)
Stockholders' equity:
Preferred stock	0	0
Common stock and additional paid-in capital	910	899
Retained earnings (Accumulated deficit)	(83)	(119)
Accumulated other comprehensive loss	(2)	(5)
Total stockholders' equity	825	775
Total liabilities & stockholders' equity	$ 3,736	$ 3,443