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CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
$ in Thousands
6 Months Ended
Jun. 30, 2015
Jun. 30, 2014
Operating activities    
Net income $ 14,503 $ 7,761
Adjustments to reconcile net income to net cash provided by operating activities:    
Depreciation and amortization 28,302 39,070
Deferred income taxes 1,977 2,276
Stock-based compensation 8,803 5,070
Excess tax benefit from equity incentive plan activity (17,673) (3,029)
Accretion of workers compensation and leases fair value adjustment (358) (695)
Changes in operating assets and liabilities:    
Restricted cash and investments (13,413) 10,520
Prepaid expenses and other current assets (5,082) (3,960)
Workers compensation receivables (5,083) (14,737)
Other assets (14,509) 4,871
Accounts payable (35) 3,405
Prepaid income taxes 23,953 (6,461)
Other current liabilities (612) (753)
Other liabilities 25,532 11,745
Worksite employee related assets 796,897 108,158
Worksite employee related liabilities (798,024) (109,584)
Net cash provided by operating activities 45,178 53,657
Investing activities    
Purchase of debt securities   (16,789)
Purchase of property and equipment (10,349) (8,709)
Net cash used in investing activities (10,349) (25,498)
Financing activities    
Proceeds from issuance of common stock, net of issuance costs   218,613
Proceeds from issuance of common stock on exercised options 4,639 631
Proceeds from issuance of common stock on employee stock purchase plan 2,723  
Excess tax benefit from equity incentive plan activity 17,673 3,029
Repayment of notes payable (35,187) (243,025)
Repayments under capital leases (138) (188)
Repurchase of common stock (30,358) (1,288)
Net cash used in financing activities (40,648) (22,228)
Effect of exchange rate changes on cash and cash equivalents (109) 1
Net increase (decrease) in cash and cash equivalents (5,928) 5,932
Cash and cash equivalents at beginning of period 134,341 94,356
Cash and cash equivalents at end of period 128,413 100,288
Supplemental disclosures of cash flow information    
Cash paid for interest 7,806 23,407
Cash paid for income taxes, net 1,505 11,067
Supplemental schedule of noncash investing and financing activities    
Payable for purchase of property and equipment $ 116 $ 3,970