CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 336	$ 184
Restricted cash and cash equivalents	15	15
Prepaid income taxes	5	42
Prepaid expenses	8	11
Other current assets	2	2
Worksite employee related assets	1,625	1,281
Total current assets	1,991	1,535
Workers' compensation collateral receivable	39	32
Restricted cash, cash equivalents and investments	162	131
Property and equipment, net	70	59
Goodwill	289	289
Other intangible assets, net	26	31
Deferred and other long term income taxes	2	0
Other assets	14	18
Total assets	2,593	2,095
Current liabilities:
Accounts payable	45	23
Accrued corporate wages	40	31
Notes payable	40	37
Other current liabilities	14	12
Worksite employee related liabilities	1,618	1,276
Total current liabilities	1,757	1,379
Notes payable, noncurrent	383	422
Workers' compensation loss reserves (net of collateral paid $17 and $22 at December 31, 2017 and 2016, respectively)	165	159
Deferred income taxes	68	92
Other liabilities	14	8
Total liabilities	2,387	2,060
Commitments and contingencies (see Note 13)
Stockholders’ equity:
Preferred stock ($0.000025 par value per share; 20,000,000 shares authorized; no shares issued and outstanding at December 31, 2017 and 2016)	0	0
Common stock and additional paid-in capital ($0.000025 par value per share; 750,000,000 shares authorized; 69,818,392 and 69,015,690 shares issued and outstanding at December 31, 2017 and 2016, respectively)	583	535
Accumulated deficit	(377)	(500)
Total stockholders’ equity	206	35
Total liabilities and stockholders’ equity	$ 2,593	$ 2,095