Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 50,768	$ 25,218
Trade accounts receivable, net	126,484	90,529
Income taxes receivable	0	1,038
Prepaid expenses and other	3,899	3,173
Investments	5,675	0
Restricted cash and investments	48,557	86,110
Deferred income taxes	25,242	20,941
Total current assets	260,625	227,009
Investments	642	6,082
Property, equipment and software, net	26,673	22,820
Restricted cash and investments	252,707	187,916
Goodwill	47,820	47,820
Other assets	9,293	5,130
Total assets	597,760	496,777
Current liabilities:
Current portion of long-term debt	221	19,833
Accounts payable	4,944	3,217
Accrued payroll, payroll taxes and related benefits	153,110	121,343
Income taxes payable	3,041	0
Other accrued liabilities	7,674	6,166
Workers' compensation claims liabilities	81,339	65,581
Safety incentives liability	24,835	21,253
Total current liabilities	275,164	237,393
Long-term workers' compensation claims liabilities	231,198	190,094
Long-term debt	4,392	0
Deferred income taxes	15,872	13,256
Customer deposits and other long-term liabilities	1,441	1,483
Total liabilities	528,067	442,226
Commitments and contingencies (Notes 6, 8 and 12)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,244 and 7,203 shares issued and outstanding	72	72
Additional paid-in capital	9,638	6,964
Accumulated other comprehensive loss	(3)	(31)
Retained earnings	59,986	47,546
Total stockholders' equity	69,693	54,551
Total liabilities and stockholders' equity	$ 597,760	$ 496,777