Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2022	Dec. 31, 2021
Current assets:
Cash and cash equivalents	$ 91,423	$ 69,405
Investments	68,325	96,763
Trade accounts receivable, net	163,838	155,707
Prepaid expenses and other	19,787	17,606
Restricted cash and investments	110,989	67,238
Total current assets	454,362	406,719
Property, equipment and software, net	45,954	36,277
Operating lease right-of-use assets	19,804	20,697
Restricted cash and investments	104,277	232,965
Goodwill	47,820	47,820
Other assets	3,281	2,474
Deferred income taxes	11,440
Total assets	686,938	746,952
Current liabilities:
Current portion of long-term debt		3,510
Accounts payable	8,264	4,485
Accrued payroll, payroll taxes and related benefits	222,331	199,067
Income taxes payable	610	1,673
Current operating lease liabilities	6,957	7,191
Other accrued liabilities	31,603	15,120
Workers' compensation claims liabilities	62,917	80,028
Safety incentives liability	2,049	4,322
Total current liabilities	334,731	315,396
Long-term workers' compensation claims liabilities	153,070	199,379
Deferred income taxes		1,687
Long-term operating lease liabilities	14,225	14,598
Customer deposits and other long-term liabilities	7,070	7,362
Total liabilities	509,096	538,422
Commitments and contingencies (Notes 6, 8 and 12)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 6,871 and 7,415 shares issued and outstanding in 2022 and 2021, respectively	69	74
Additional paid-in capital	32,744	29,054
Accumulated other comprehensive (loss) income	(27,594)	1,079
Retained earnings	172,623	178,323
Total stockholders' equity	177,842	208,530
Total liabilities and stockholders' equity	$ 686,938	$ 746,952