The following schedule presents the components of the Company’s WSE-related assets and WSE-related liabilities (in thousands):

	March 31,		December 31,
	2014		2013
Worksite employee-related assets:
Restricted cash	$	44,765	$	19,154
Restricted investment		2,317		2,317
Payroll funds collected		314,551		490,058
Unbilled revenue, net of advance collection of $33,634 and $54,159 at March 31, 2014 and December 31, 2013, respectively		255,209		200,641
Accounts receivable, net of allowance for doubtful accounts of $406 and $865 at March 31, 2014 and December 31,2013, respectively		9,704		10,450
Prepaid health plan expenses		4,240		7,584
Refundable health plan premiums		667		17,601
Refundable workers compensation premiums		28,995		20,834
Prepaid workers compensation expenses		1,622		1,414
Other payroll assets		1,730		2,384
Total worksite employee-related assets	$	663,800	$	772,437

Worksite employee-related liabilities:
Unbilled wages accrual	$	279,186	$	243,640
Payroll taxes payable		209,966		358,285
Health benefits payable		77,036		67,132
Customer prepayments		44,603		51,902
Workers compensation payable		26,543		23,453
Other payroll deductions		20,233		23,212
Total worksite employee-related liabilities	$	657,567	$	767,624