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Workers' Compensation Claims (Tables)
6 Months Ended
Jun. 30, 2018
Text Block [Abstract]  
Summarizes Aggregate Workers' Compensation Reserve Activity

The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):

 

 

 

Three Months Ended

 

 

Six Months Ended

 

 

 

June 30,

 

 

June 30,

 

 

 

2018

 

 

2017

 

 

2018

 

 

 

2017

 

Beginning balance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Workers' compensation claims liabilities

 

$

378,874

 

 

$

326,233

 

 

$

363,517

 

 

 

$

312,537

 

Add: claims expense accrual

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current period

 

 

39,967

 

 

 

37,878

 

 

 

79,019

 

 

 

 

73,153

 

Prior periods

 

 

 

 

 

2,350

 

 

 

(6

)

 

 

 

5,264

 

 

 

 

39,967

 

 

 

40,228

 

 

 

79,013

 

 

 

 

78,417

 

Less: claim payments related to

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Current period

 

 

5,148

 

 

 

4,148

 

 

 

6,281

 

 

 

 

5,280

 

Prior periods

 

 

22,856

 

 

 

25,998

 

 

 

45,391

 

 

 

 

49,462

 

 

 

 

28,004

 

 

 

30,146

 

 

 

51,672

 

 

 

 

54,742

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Add: Change in claims incurred in excess of retention

     limits

 

 

(23

)

 

 

(6,236

)

 

 

(44

)

 

 

 

(6,133

)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ending balance

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Workers' compensation claims liabilities

 

$

390,814

 

 

$

330,079

 

 

$

390,814

 

 

 

$

330,079

 

Incurred but not reported (IBNR)

 

$

231,702

 

 

$

167,693

 

 

$

231,702

 

 

 

$

167,693

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ratio of IBNR to workers' compensation claims

     liabilities

 

 

59

%

 

 

51

%

 

 

59

%

 

 

 

51

%