Condensed Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash flows from operating activities:
Net income	$ 76,884	$ 73,160
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization expense	9,468	8,625
Gain on sale of operations, net	0	(99)
Bad debt expense, net of recoveries	550	461
Adjustment to contingent earnout liability	434	630
Stock-based compensation expense	2,638	3,831
Deferred income taxes	2,057	2,641
Other, net	150	108
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	(121,551)	(99,423)
Other assets	(2,592)	(188)
Accounts payable	5,743	1,049
Income taxes payable	24,827	23,408
Accrued personnel costs	(62,381)	(61,898)
Other liabilities	53	3,184
Net cash used in operating activities	(63,720)	(44,511)
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(21,337)	(39,055)
Purchases of client fund investments	(4,440)	0
Proceeds from the sales and maturities of client fund investments	5,450	500
Proceeds from sales of divested operations	0	120
Change in funds held for clients	(1,015)	5
Additions to property and equipment	(5,121)	(3,599)
Other, net	(2,239)	(3,867)
Net cash used in investing activities	(28,702)	(45,896)
Cash flows from financing activities:
Proceeds from bank debt	381,200	348,600
Payment of bank debt	(255,800)	(210,600)
Payment for acquisition of treasury stock	0	(19,776)
Indirect repurchase of shares for minimum tax withholding	(11,229)	(8,224)
Changes in client funds obligations	(11,859)	(23,251)
Proceeds from exercise of stock options	0	3,629
Payment of contingent consideration for acquisitions and client lists	(31,124)	(28,600)
Net cash provided by financing activities	71,188	61,778
Net decrease in cash, cash equivalents and restricted cash	(21,234)	(28,629)
Cash, cash equivalents and restricted cash at beginning of year	157,148	160,145
Cash, cash equivalents and restricted cash at end of period	135,914	131,516
Reconciliation of cash, cash equivalents and restricted cash to the Condensed Consolidated Balance Sheets:
Cash and cash equivalents	1,402	2,265
Restricted cash	27,740	25,109
Cash equivalents included in funds held for clients	106,772	104,142
Total cash, cash equivalents and restricted cash	$ 135,914	$ 131,516