CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Millions	Sep. 30, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 525	$ 301
Investments	155	57
Restricted cash, cash equivalents and investments	1,040	1,388
Accounts receivable, net	8	18
Unbilled revenue, net	305	246
Prepaid expenses, net	73	63
Other current assets	95	87
Total current assets	2,201	2,160
Restricted cash, cash equivalents and investments, noncurrent	176	210
Investments, noncurrent	167	138
Property, equipment and software, net	78	79
Operating lease right-of-use asset	44	51
Goodwill	294	294
Other intangible assets, net	7	18
Other assets	102	93
Total assets	3,069	3,043
Current liabilities:
Accounts payable and other current liabilities	70	50
Long-term debt	0	22
Client deposits and other client liabilities	120	134
Accrued wages	555	309
Accrued health insurance costs, net	162	172
Accrued workers' compensation costs, net	54	59
Payroll tax liabilities and other payroll withholdings	567	1,095
Operating lease liabilities	12	11
Insurance premiums and other payables	16	18
Total current liabilities	1,556	1,870
Long-term debt, noncurrent	495	348
Accrued workers' compensation costs, noncurrent, net	137	138
Deferred taxes	21	22
Operating lease liabilities, noncurrent	43	49
Other non-current liabilities	8	9
Total liabilities	2,260	2,436
Commitments and contingencies (see Note 7)
Stockholders' equity:
Preferred stock	0	0
Common stock and additional paid-in capital	790	747
Retained earnings (Accumulated deficit)	18	(144)
Accumulated other comprehensive income	1	4
Total stockholders' equity	809	607
Total liabilities & stockholders' equity	$ 3,069	$ 3,043