CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 482	$ 354
Investments	69	76
Restricted cash, cash equivalents and investments	1,074	1,263
Accounts receivable, net	18	19
Unbilled revenue, net	363	375
Prepaid expenses, net	72	71
Other payroll assets	54	122
Other current assets	45	46
Total current assets	2,177	2,326
Restricted cash, cash equivalents and investments, noncurrent	157	153
Investments, noncurrent	146	151
Property and equipment, net	29	24
Operating lease right-of-use asset	27	31
Goodwill	462	462
Software and other intangible assets, net	156	163
Other assets	136	133
Total assets	3,290	3,443
Current liabilities:
Accounts payable and other current liabilities	100	98
Client deposits and other client liabilities	78	106
Accrued wages	437	437
Accrued health insurance costs, net	170	174
Accrued workers' compensation costs, net	51	54
Payroll tax liabilities and other payroll withholdings	846	1,087
Operating lease liabilities	15	15
Insurance premiums and other payables	10	17
Total current liabilities	1,707	1,988
Long-term debt, noncurrent	496	496
Accrued workers' compensation costs, noncurrent, net	122	128
Deferred taxes	7	8
Operating lease liabilities, noncurrent	33	41
Other non-current liabilities	10	7
Total liabilities	2,375	2,668
Commitments and contingencies (see Note 6)
Stockholders' equity:
Preferred stock	0	0
Common stock and additional paid-in capital	934	899
Accumulated deficit	(13)	(119)
Accumulated other comprehensive loss	(6)	(5)
Total stockholders' equity	915	775
Total liabilities & stockholders' equity	$ 3,290	$ 3,443