Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 18,429	$ 50,768
Trade accounts receivable, net	139,277	126,484
Income taxes receivable	3,078
Prepaid expenses and other	6,830	3,899
Investments	973	5,675
Restricted cash and investments	51,078	48,557
Total current assets	219,665	235,383
Investments	333	642
Property, equipment and software, net	26,633	26,673
Restricted cash and investments	272,624	252,707
Goodwill	47,820	47,820
Other assets	20,958	9,293
Deferred income taxes	9,384	9,370
Total assets	597,417	581,888
Current liabilities:
Current portion of long-term debt	4,557	221
Accounts payable	3,509	4,944
Accrued payroll, payroll taxes and related benefits	173,493	153,110
Income taxes payable		3,041
Other accrued liabilities	6,523	7,674
Workers' compensation claims liabilities	85,481	81,339
Safety incentives liability	24,204	24,835
Total current liabilities	297,767	275,164
Long-term workers' compensation claims liabilities	240,752	231,198
Long-term debt		4,392
Customer deposits and other long-term liabilities	1,353	1,441
Total liabilities	539,872	512,195
Commitments and contingencies (Notes 4 and 6)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,252 and 7,244 shares issued and outstanding	73	72
Additional paid-in capital	10,549	9,638
Accumulated other comprehensive loss	(23)	(3)
Retained earnings	46,946	59,986
Total stockholders' equity	57,545	69,693
Total liabilities and stockholders' equity	$ 597,417	$ 581,888