Unaudited Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 30, 2024	Dec. 31, 2023
Current assets:
Cash and cash equivalents	$ 325,757	$ 294,025
Accounts receivable	20,576	16,442
Prepaid expenses	45,979	37,613
Inventory	1,331	1,383
Income tax receivable	10,341	18,391
Deferred contract costs	134,270	118,206
Current assets before funds held for clients	538,254	486,060
Funds held for clients	1,439,651	2,327,366
Total current assets	1,977,905	2,813,426
Property and equipment, net	553,597	498,197
Intangible assets, net	47,183	50,112
Goodwill	51,889	51,889
Long-term deferred contract costs	753,290	680,272
Operating lease right-of-use assets	77,958	73,762
Other assets	30,708	29,881
Total assets	3,492,530	4,197,539
Current liabilities:
Accounts payable	35,044	13,875
Accrued commissions and bonuses	23,377	30,492
Accrued payroll and vacation	49,495	56,086
Deferred revenue	28,885	22,812
Operating lease liabilities	20,124	19,236
Accrued expenses and other current liabilities	63,110	64,066
Current liabilities before client funds obligation	220,035	206,567
Client funds obligation	1,439,648	2,328,076
Total current liabilities	1,659,683	2,534,643
Deferred income tax liabilities, net	140,228	143,750
Long-term deferred revenue	113,371	107,657
Long-term operating lease liabilities	60,660	56,713
Other long-term liabilities	53,936	51,740
Total long-term liabilities	368,195	359,860
Total liabilities	2,027,878	2,894,503
Commitments and contingencies (Note 12)
Stockholders' equity:
Common stock, $0.01 par value (100,000 shares authorized, 62,924 and 62,675 shares issued at September 30, 2024 and December 31, 2023, respectively; 55,885 and 56,528 shares outstanding at September 30, 2024 and December 31, 2023, respectively)	629	627
Additional paid-in capital	697,892	724,493
Retained earnings	1,795,476	1,469,981
Accumulated other comprehensive earnings (loss)	(180)	(1,039)
Treasury stock, at cost (7,039 and 6,147 shares at September 30, 2024 and December 31, 2023, respectively)	(1,029,165)	(891,026)
Total stockholders’ equity	1,464,652	1,303,036
Total liabilities and stockholders’ equity	$ 3,492,530	$ 4,197,539