Insperity (NSP) 10-Q 1 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Jul. 25, 2014
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'INSPERITY, INC.	'
Entity Central Index Key	'0001000753	'
Current Fiscal Year End Date	'--12-31	'
Entity Well-known Seasoned Issuer	'Yes	'
Entity Voluntary Filers	'No	'
Entity Current Reporting Status	'Yes	'
Entity Filer Category	'Large Accelerated Filer	'
Entity Common Stock, Shares Outstanding	'	25,488,251
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Document Type	'10-Q	'
Amendment Flag	'false	'
Document Period End Date	30-Jun-14	'

CONSOLIDATED_BALANCE_SHEETS_Un

CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013
In Thousands, unless otherwise specified
Current assets:	'	'
Cash and cash equivalents	$168,889	$225,755
Restricted cash	53,441	51,928
Marketable securities	43,431	46,340
Accounts receivable, net:	'	'
Trade	3,459	7,453
Unbilled	216,602	199,628
Other	2,834	2,928
Prepaid insurance	24,813	10,638
Other current assets	13,076	12,053
Income taxes receivable	7,730	409
Deferred income taxes	0	8,185
Total current assets	534,275	565,317
Property and equipment:	'	'
Land	5,214	4,115
Buildings and improvements	68,453	67,939
Computer hardware and software	87,192	85,241
Software development costs	39,847	38,522
Furniture and fixtures	36,438	36,479
Aircraft	35,879	35,879
Total property and equipment, gross	273,023	268,175
Accumulated depreciation and amortization	-189,771	-181,760
Total property and equipment, net	83,252	86,415
Other assets:	'	'
Prepaid health insurance	9,000	9,000
Deposits – health insurance	3,700	3,700
Deposits – workers’ compensation	90,032	81,878
Goodwill and other intangible assets, net	15,152	18,434
Other assets	1,845	1,816
Total other assets	119,729	114,828
Total assets	737,256	766,560
Current liabilities:	'	'
Accounts payable	1,821	2,678
Payroll taxes and other payroll deductions payable	109,164	165,604
Accrued worksite employee payroll cost	188,640	173,801
Accrued health insurance costs	21,324	5,103
Accrued workers’ compensation costs	54,744	52,930
Accrued corporate payroll and commissions	17,477	21,611
Other accrued liabilities	19,460	14,960
Total current liabilities	412,630	436,687
Noncurrent liabilities:	'	'
Accrued workers’ compensation costs	72,963	68,905
Deferred income taxes	4,293	7,696
Total noncurrent liabilities	77,256	76,601
Commitments and contingencies	'	'
Stockholders’ equity:	'	'
Common stock	308	308
Additional paid-in capital	136,505	135,653
Treasury stock, at cost	-147,706	-138,688
Accumulated other comprehensive income, net of tax	41	29
Retained earnings	258,222	255,970
Total stockholders’ equity	247,370	253,272
Total liabilities and stockholders’ equity	$737,256	$766,560

CONSOLIDATED_STATEMENTS_OF_OPE

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]	'	'	'	'
Revenues (gross billings of $3.281 billion, $3.167 billion, $6.869 billion and $6.499 billion less worksite employee payroll cost of $2.716 billion, $2.620 billion, $5.667 billion and $5.340 billion, respectively)	$564,621	$547,274	$1,201,620	$1,159,110
Direct costs:	'	'	'	'
Payroll taxes, benefits and workers’ compensation costs	469,168	449,528	999,991	953,246
Gross profit	95,453	97,746	201,629	205,864
Operating expenses:	'	'	'	'
Salaries, wages and payroll taxes	47,829	45,689	98,861	93,900
Stock-based compensation	3,245	3,292	5,645	5,602
Commissions	3,717	3,533	6,963	6,740
Advertising	8,356	9,720	13,297	14,970
General and administrative expenses	21,116	20,039	43,848	42,025
Impairment charge	2,485	0	2,485	0
Depreciation and amortization	5,291	5,245	10,525	10,390
Total operating expenses	92,039	87,518	181,624	173,627
Operating income	3,414	10,228	20,005	32,237
Other income (expense):	'	'	'	'
Interest, net	24	60	71	129
Other, net	12	-2,676	-14	-2,667
Income before income tax expense	3,450	7,612	20,062	29,699
Income tax expense	1,559	4,124	8,607	13,038
Net income	1,891	3,488	11,455	16,661
Less distributed and undistributed earnings allocated to participating securities	-139	-124	-333	-481
Net income allocated to common shares	$1,752	$3,364	$11,122	$16,180
Basic net income per share of common stock (in dollars per share)	$0.07	$0.14	$0.45	$0.65
Diluted net income per share of common stock (in dollars per share)	$0.07	$0.14	$0.45	$0.65

CONSOLIDATED_STATEMENTS_OF_OPE1

CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Statement [Abstract]	'	'	'	'
Gross billings	$3,281	$3,167	$6,869	$6,499
Worksite employee payroll costs	$2,716	$2,620	$5,667	$5,340

CONSOLIDATED_STATEMENTS_OF_COM

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	$1,891	$3,488	$11,455	$16,661
Other comprehensive income:	'	'	'	'
Unrealized gain (loss) on available-for-sale securities, net of tax	15	-35	12	-19
Comprehensive income	$1,906	$3,453	$11,467	$16,642

CONSOLIDATED_STATEMENT_OF_STOC

CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (Unaudited) (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]
In Thousands
Balance at Dec. 31, 2013	$253,272	$308	$135,653	($138,688)	$29	$255,970
Balance (shares) at Dec. 31, 2013	'	30,758	'	'	'	'
Purchase of treasury stock, at cost	-14,740	0	0	-14,740	0	0
Exercise of stock options	253	0	-149	402	0	0
Income tax expense from stock-based compensation, net	-2	0	-2	0	0	0
Stock-based compensation expense	5,645	0	863	4,782	0	0
Other	678	0	140	538	0	0
Dividends paid	-9,203	0	0	0	0	-9,203
Unrealized gain on marketable securities, net of tax	12	0	0	0	12	0
Net income	11,455	0	0	0	0	11,455
Balance at Jun. 30, 2014	$247,370	$308	$136,505	($147,706)	$41	$258,222
Balance (shares) at Jun. 30, 2014	'	30,758	'	'	'	'

CONSOLIDATED_STATEMENTS_OF_CAS

CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013
Cash flows from operating activities:	'	'
Net income	$11,455	$16,661
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Depreciation and amortization	10,539	10,377
Impairment charge	2,485	'
Cost-method Investments, Other than Temporary Impairment	'	2,679
Amortization of marketable securities	1,006	1,029
Stock-based compensation	5,645	5,602
Deferred income taxes	4,775	2,281
Changes in operating assets and liabilities:	'	'
Restricted cash	-1,513	-318
Accounts receivable	-12,886	-10,018
Prepaid insurance	-14,175	-2,122
Other current assets	-1,023	267
Other assets	-8,128	-5,698
Accounts payable	-857	-1,055
Payroll taxes and other payroll deductions payable	-56,440	-48,852
Accrued worksite employee payroll expense	14,839	22,159
Accrued health insurance costs	16,221	-8,668
Accrued workers’ compensation costs	5,872	797
Accrued corporate payroll, commissions and other accrued liabilities	366	-2,003
Income taxes payable/receivable	-7,557	-4,259
Total adjustments	-40,831	-37,802
Net cash used in operating activities	-29,376	-21,141
Marketable securities:	'	'
Purchases	-13,022	-45,642
Proceeds from dispositions	0	4,564
Proceeds from maturities	14,944	4,236
Property and equipment	-6,634	-6,640
Net cash used in investing activities	-4,712	-43,482
Cash flows from financing activities:	'	'
Purchase of treasury stock	-14,740	-15,122
Dividends paid	-9,203	-8,694
Proceeds from the exercise of stock options	253	858
Income tax benefit from stock-based compensation	234	953
Other	678	577
Net cash used in financing activities	-22,778	-21,428
Net decrease in cash and cash equivalents	-56,866	-86,051
Cash and cash equivalents at beginning of period	225,755	264,544
Cash and cash equivalents at end of period	$168,889	$178,493

Basis_of_Presentation

Basis of Presentation	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Basis of Presentation	'
	1	Basis of Presentation
	Insperity, Inc., a Delaware corporation (“Insperity,” “we,” “our,” and “us”), provides an array of human resources (“HR”) and business solutions designed to help improve business performance.  Our most comprehensive HR business offering is provided through our professional employer organization (“PEO”) services, known as Workforce Optimization®, which encompasses a broad range of HR functions, including payroll and employment administration, employee benefits, workers’ compensation, government compliance, performance management, and training and development services.
	In addition to Workforce Optimization, we offer Human Capital Management, Payroll Services, Time and Attendance, Performance Management, Organizational Planning, Recruiting Services, Employment Screening, Financial Services, Expense Management, Retirement Services and Insurance Services (collectively “Adjacent Businesses”), many of which are offered via desktop applications and software as a service (“SaaS”) delivery models.  These other products or services are offered separately, as a bundle, or along with Workforce Optimization.
	The Consolidated Financial Statements include the accounts of Insperity and its subsidiaries, all of which are wholly owned.  Intercompany accounts and transactions have been eliminated in consolidation.
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes.  Actual results could differ from those estimates.
	The accompanying Consolidated Financial Statements should be read in conjunction with our audited Consolidated Financial Statements as of and for the year ended December 31, 2013. Our Consolidated Balance Sheet at December 31, 2013 has been derived from the audited financial statements at that date, but does not include all of the information or footnotes required by GAAP for complete financial statements.  Our Consolidated Balance Sheet at June 30, 2014 and our Consolidated Statements of Operations and Comprehensive Income for the three and six month periods ended June 30, 2014 and 2013, our Consolidated Statements of Cash Flows for the six month periods ended June 30, 2014 and 2013, and our Consolidated Statement of Stockholders’ Equity for the six months ended June 30, 2014, have been prepared by us without audit.  In the opinion of management, all adjustments, consisting only of normal recurring adjustments necessary to present fairly the consolidated financial position, results of operations and cash flows, have been made.
	The results of operations for the interim periods are not necessarily indicative of the operating results for a full year or of future operations.

Accounting_Policies

Accounting Policies	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Accounting Policies	'
	2	Accounting Policies
	Health Insurance Costs
	We provide group health insurance coverage to our worksite employees through a national network of carriers, including UnitedHealthcare (“United”), UnitedHealthcare of California, Kaiser Permanente, Blue Shield of California, HMSA BlueCross BlueShield, Unity Health Plan and Tufts, all of which provide fully insured policies or service contracts.
	The policy with United provides the majority of our health insurance coverage.  As a result of certain contractual terms, we have accounted for this plan since its inception using a partially self-funded insurance accounting model.  Accordingly, we record the costs of the United plan, including an estimate of the incurred claims, taxes and administrative fees (collectively the “Plan Costs”) as benefits expense in the Consolidated Statements of Operations.  The estimated incurred claims are based upon: (i) the level of claims processed during the quarter; (ii) estimated completion rates based upon recent claim development patterns under the plan; and (iii) the number of participants in the plan, including both active and COBRA enrollees.  Each reporting period, changes in the estimated ultimate costs resulting from claim trends, plan design and migration, participant demographics and other factors are incorporated into the Plan Costs.
	Additionally, since the plan’s inception, under the terms of the contract, United establishes cash funding rates 90 days in advance of the beginning of a reporting quarter.  If the Plan Costs for a reporting quarter are greater than the premiums paid and owed to United, a deficit in the plan would be incurred and a liability for the excess costs would be accrued in our Consolidated Balance Sheets.  On the other hand, if the Plan Costs for the reporting quarter are less than the premiums paid and owed to United, a surplus in the plan would be incurred and we would record an asset for the excess premiums in our Consolidated Balance Sheets.  The terms of the arrangement require us to maintain an accumulated cash surplus in the plan of $9.0 million, which is reported as long-term prepaid insurance.  In addition, United requires a deposit equal to approximately one day of claims funding activity, which was $3.5 million as of June 30, 2014, and is reported as a long-term asset.  As of June 30, 2014, Plan Costs were less than the net premiums paid and owed to United by $28.3 million.  As this amount is in excess of the agreed-upon $9.0 million surplus maintenance level, the $19.3 million balance is included in prepaid insurance, a current asset, in our Consolidated Balance Sheets.  The premiums owed to United at June 30, 2014 were $17.7 million, which is included in accrued health insurance costs, a current liability in our Consolidated Balance Sheets. Our benefits costs incurred in the first six months of 2014 included costs of $2.8 million for changes in estimated run-off related to 2013.
	Workers’ Compensation Costs
	Our workers’ compensation coverage has been provided through an arrangement with the ACE Group of Companies (“the ACE Program”) since 2007.  The ACE Program is fully insured in that ACE has the responsibility to pay all claims incurred regardless of whether we satisfy our responsibilities.  We bear the economic burden for the first $1 million layer of claims per occurrence, as well as a maximum aggregate amount of $5 million per policy year for those claims that exceed $1 million, and the insurance carrier bears responsibility for the claims in excess of such amounts.
	Because we bear the economic burden for claims up to the levels noted above, such claims, which are the primary component of our workers’ compensation costs, are recorded in the period incurred.  Workers’ compensation insurance includes ongoing health care and indemnity coverage whereby claims are paid over numerous years following the date of injury.  Accordingly, the accrual of related incurred costs in each reporting period includes estimates, which take into account the ongoing development of claims and therefore requires a significant level of judgment.
	We employ a third party actuary to estimate our loss development rate, which is primarily based upon the nature of worksite employees’ job responsibilities, the location of worksite employees, the historical frequency and severity of workers’ compensation claims, and an estimate of future cost trends.  Each reporting period, changes in the actuarial assumptions resulting from changes in actual claims experience and other trends are incorporated into our workers’ compensation claims cost estimates.  During the six months ended June 30, 2014 and 2013, we reduced our workers’ compensation costs by $2.0 million and $6.5 million, respectively, for changes in estimated losses related to prior reporting periods.  Workers’ compensation cost estimates are discounted to present value at a rate based upon the U.S. Treasury rates that correspond with the weighted average estimated claim payout period (the average discount rate utilized in 2014 and 2013 periods were 1.0% and 0.5%, respectively) and are accreted over the estimated claim payment period and included as a component of direct costs in our Consolidated Statements of Operations.
	The following table provides the activity and balances related to incurred but not paid workers’ compensation claims:
			Six Months Ended
			June 30,
			2014			2013
			(in thousands)
	Beginning balance, January 1,		$	120,833		$	111,685
	Accrued claims		25,041			19,194
	Present value discount		(898		)	(345		)
	Paid claims		(18,572		)	(16,199		)
	Ending balance		$	126,404		$	114,335
	Current portion of accrued claims		$	53,441		$	47,467
	Long-term portion of accrued claims		72,963			66,868
			$	126,404		$	114,335
	The current portion of accrued workers’ compensation costs on the Consolidated Balance Sheets at June 30, 2014 includes $1.3 million of workers’ compensation administrative fees.
	As of June 30, 2014 and 2013, the undiscounted accrued workers’ compensation costs were $136.3 million and $125.1 million, respectively.
	At the beginning of each policy period, the insurance carrier establishes monthly funding requirements comprised of premium costs and funds to be set aside for payment of future claims (“claim funds”).  The level of claim funds is primarily based upon anticipated worksite employee payroll levels and expected workers’ compensation loss rates, as determined by the insurance carrier.  Monies funded into the program for incurred claims expected to be paid within one year are recorded as restricted cash, a short-term asset, while the remainder of claim funds are included in deposits, a long-term asset in our Consolidated Balance Sheets. As of June 30, 2014, we had restricted cash of $53.4 million and deposits of $90.0 million.
	Our estimate of incurred claim costs expected to be paid within one year is recorded as accrued workers’ compensation costs and included in short-term liabilities, while our estimate of incurred claim costs expected to be paid beyond one year is included in long-term liabilities on our Consolidated Balance Sheets.

Cash_Cash_Equivalents_and_Mark

Cash, Cash Equivalents and Marketable Securities	6 Months Ended
	Jun. 30, 2014
Cash, Cash Equivalents and Marketable Securities [Abstract]	'
Cash, Cash Equivalents and Marketable Securities	'
	3	Cash, Cash Equivalents and Marketable Securities
	The following table summarizes our cash and investments in cash equivalents and marketable securities held by investment managers and overnight investments:
			June 30,			December 31,
			2014			2013
			(in thousands)
	Overnight Holdings
	Money market funds (cash equivalents)		$	114,820		$	192,040
	Investment Holdings
	Money market funds (cash equivalents)		45,784			42,913
	Marketable securities		43,431			46,340
			204,035			281,293
	Cash held in demand accounts		18,250			23,054
	Outstanding checks		(9,965		)	(32,252		)
	Total cash, cash equivalents and marketable securities		$	212,320		$	272,095
	Cash and cash equivalents		$	168,889		$	225,755
	Marketable securities		43,431			46,340
	Total cash, cash equivalents and marketable securities		$	212,320		$	272,095
	Our cash and overnight holdings fluctuate based on the timing of clients’ payroll processing cycles.  Included in the cash balance as of June 30, 2014 and December 31, 2013, are $95.3 million and $143.0 million, respectively, in funds associated with federal and state income tax withholdings, employment taxes and other payroll deductions, as well as $13.7 million and $24.5 million in client prepayments, respectively.
	We account for our financial assets in accordance with Accounting Standard Codification (“ASC”) 820, Fair Value Measurement.  This standard defines fair value, establishes a framework for measuring fair value and expands disclosures about fair value measurements.  The fair value measurement disclosures are grouped into three levels based on valuation factors:
	•	Level 1 - quoted prices in active markets using identical assets
	•	Level 2 - significant other observable inputs, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, or other observable inputs
	•	Level 3 - significant unobservable inputs
	The following table summarizes the levels of fair value measurements of our financial assets:
			Fair Value Measurements
			(in thousands)
			June 30,			Level 1			Level 2			Level 3
			2014
	Money market funds		$	160,604		$	160,604		$	—		$	—
	Municipal bonds		43,431			—			43,431			—
	Total		$	204,035		$	160,604		$	43,431		$	—
			Fair Value Measurements
			(in thousands)
			December 31,			Level 1			Level 2			Level 3
			2013
	Money market funds		$	234,953		$	234,953		$	—		$	—
	Municipal bonds		46,340			—			46,340			—
	Total		$	281,293		$	234,953		$	46,340		$	—
	The municipal bond securities valued as Level 2 investments are primarily pre-refunded municipal bonds that are secured by escrow funds containing U.S. Government securities. Our valuation techniques used to measure fair value for these securities during the period consisted primarily of third party pricing services that utilized actual market data such as trades of comparable bond issues, broker/dealer quotations for the same or similar investments in active markets and other observable inputs.
	The following is a summary of our available-for-sale marketable securities:
			Amortized			Gross			Gross			Estimated
			Cost			Unrealized			Unrealized			Fair Value
						Gains			Losses
						(in thousands)
	30-Jun-14
	Municipal bonds		$	43,362		$	71		$	(2	)	$	43,431
	31-Dec-13
	Municipal bonds		$	46,290		$	51		$	(1	)	$	46,340
	As of June 30, 2014, the contractual maturities of our marketable securities were as follows:
			Amortized			Estimated
			Cost			Fair Value
			(in thousands)
	Less than one year		$	20,400		$	20,413
	One to five years		22,962			23,018
	Total		$	43,362		$	43,431

Goodwill_and_Other_Intangible_

Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets	6 Months Ended
	Jun. 30, 2014
Goodwill and Other Intangible Assets [Abstract]	'
Goodwill and Intangible Assets Disclosure [Text Block]	'
	4	Goodwill and Other Intangible Assets
	During the second quarter of 2014, impairment indicators were identified in our Employment Screening business, which is a discrete reporting unit, due to changes in management, the reporting unit’s financial results and the loss of certain customers. As a result, we performed impairment tests for our Employment Screening business’ long-lived assets and goodwill and concluded that the assets were impaired. The impairments resulted primarily from lower projected revenue growth rates and profitability levels. Accordingly, we recognized intangible asset impairments of $0.7 million and, upon completion of step two of the goodwill impairment test, we recognized a goodwill impairment charge of $1.8 million in the second quarter of 2014. The fair values of the long-lived assets and reporting unit were estimated using discounted cash flow models, which we believe appropriately estimates the fair values of the long-lived assets and reporting unit. The material assumptions used in the models included the weighted average cost of capital and long-term growth rates.  We consider these to be Level 3 fair value measures.
	The following table provides the gross carrying amount and accumulated amortization for each class of intangible assets and the gross carrying amount and accumulated impairment for goodwill:
			31-Dec-13			Six Months Ended						June 30,
						30-Jun-14						2014
			Balance			Impairment			Amortization Expense			Balance
			(in thousands)
	Gross carrying amount:
	Trademarks		$	1,230		$	(1,010	)	$	—		$	220
	Customer relationships		7,784			(1,392		)	—			6,392
	Aggregate goodwill acquired:
	Goodwill		21,156			—			—			21,156
	Total		$	30,170		$	(2,402	)	$	—		$	27,768
	Accumulated amortization:
	Trademarks		$	(680	)	$	695		$	(61	)	$	(46	)
	Customer relationships		(4,340		)	976			(736		)	(4,100		)
	Accumulated impairment:
	Goodwill		(6,716		)	(1,754		)	—			(8,470		)
	Total		$	(11,736	)	$	(83	)	$	(797	)	$	(12,616	)
	Net carrying amount:
	Trademarks		$	550		$	(315	)	$	(61	)	$	174
	Customer relationships		3,444			(416		)	(736		)	2,292
	Goodwill		14,440			(1,754		)	—			12,686
	Total goodwill and other intangible assets		$	18,434		$	(2,485	)	$	(797	)	$	15,152

Other_Assets_Notes

Other Assets (Notes)	6 Months Ended
	Jun. 30, 2014
Other Assets [Abstract]	'
Cost-method Investments, Description [Text Block]	'
	5	Other Assets
	In 2011, we acquired a minority interest in The Receivables Exchange (“TRE”), an online marketplace for the sale of accounts receivable, for $2.8 million. In the second quarter of 2013, TRE issued similar securities at per share amounts substantially below the per share book value of our investment. Accordingly, we valued the investment based on a similar security market transaction, which is a Level 2 valuation technique. This resulted in a non-cash impairment charge of $2.7 million, which is included in other income (expense) in our Consolidated Statements of Operations, during the second quarter of 2013. Due to federal income tax limitations on capital losses, no tax benefit associated with the impairment was recognized.

Revolving_Credit_Facility

Revolving Credit Facility	6 Months Ended
	Jun. 30, 2014
Debt Disclosure [Abstract]	'
Revolving Credit Facility	'
	6	Revolving Credit Facility
	We have a $100 million revolving credit facility (the “Facility”), which may be increased to $150 million based on the terms and subject to the conditions set forth in the agreement relating to the Facility (the “Credit Agreement”). The Facility matures on September 15, 2015.  The Facility contains both affirmative and negative covenants, which we believe are customary for arrangements of this nature.  At June 30, 2014, we were in compliance with all financial covenants under the Credit Agreement and had not drawn on the Facility.

Stockholders_Equity

Stockholders' Equity	6 Months Ended
	Jun. 30, 2014
Stockholders' Equity Note [Abstract]	'
Stockholders Equity	'
	7	Stockholders’ Equity
	Our Board of Directors (the “Board”) has authorized a program to repurchase shares of our outstanding common stock (“Repurchase Program”).  The purchases are to be made from time to time in the open market or directly from stockholders at prevailing market prices based on market conditions and other factors. During the six months ended June 30, 2014, 383,898 shares were repurchased under the Repurchase Program and 112,328 shares not subject to the Repurchase Program were withheld to satisfy tax withholding obligations for the vesting of restricted stock awards.  As of June 30, 2014, we were authorized to repurchase an additional 965,671 shares under the program.
	The Board declared quarterly dividends as follows:
			2014		2013
			(amounts per share)
	First quarter		$	0.17	$	0.17
	Second quarter		0.19		0.17
	During the six months ended June 30, 2014 and 2013, we paid dividends totaling $9.2 million and $8.7 million, respectively.

Net_Income_Per_Share

Net Income Per Share	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Net Income per Share	'
	8	Net Income per Share
	We utilize the two-class method to compute net income per share.  The two-class method allocates a portion of net income to participating securities, which include unvested awards of share-based payments with non-forfeitable rights to receive dividends.  Net income allocated to unvested share-based payments is excluded from net income allocated to common shares.  Any undistributed losses resulting from dividends exceeding net income are not allocated to participating securities.  Basic net income per share is computed by dividing net income allocated to common shares by the weighted average number of common shares outstanding during the period.  Diluted net income per share is computed by dividing net income allocated to common shares by the weighted average number of common shares outstanding during the period, plus the dilutive effect of outstanding stock options.
	The following table summarizes the net income allocated to common shares and the basic and diluted shares used in the net income per share computations:
			Three Months Ended						Six Months Ended
			June 30,						June 30,
			2014			2013			2014			2013
			(in thousands)
	Net income		$	1,891		$	3,488		$	11,455		$	16,661
	Less distributed and undistributed earnings allocated to participating securities		(139		)	(124		)	(333		)	(481		)
	Net income allocated to common shares		$	1,752		$	3,364		$	11,122		$	16,180
	Weighted average common shares outstanding		24,770			24,820			24,797			24,858
	Incremental shares from assumed conversions of common stock options		4			24			5			27
	Adjusted weighted average common shares outstanding		24,774			24,844			24,802			24,885
	Potentially dilutive securities not included in weighted average share calculation due to anti-dilutive effect		—			16			—			16

Commitments_and_Contingencies

Commitments and Contingencies	6 Months Ended
	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Commitments and Contingencies	'
	9	Commitments and Contingencies
	We are a defendant in various lawsuits and claims arising in the normal course of business.  Management believes it has valid defenses in these cases and is defending them vigorously.  While the results of litigation cannot be predicted with certainty, management believes the final outcome of such litigation will not have a material adverse effect on our financial position or results of operations.
	Federal Unemployment Taxes
	Employers in certain states are experiencing higher Federal Unemployment Tax Act (“FUTA”) tax rates as a result of certain states not repaying their unemployment loans from the federal government in a timely manner.  The Benefit Cost Ratio Add-On (“BCR”) is an additional tax on the FUTA wage base for employers in states that continue to have outstanding federal unemployment insurance loans beginning with the fifth year in which there is a balance due on the loan.  States had the option to apply for a waiver before July 1st of the year in which the BCR is applicable.  During the second quarter of 2014, Georgia, Missouri and Wisconsin repaid their unemployment loans. There are currently 11 states with outstanding unemployment loans and of those, all but one, Connecticut, have filed for the BCR waiver. Eleven states, including California, are at risk for assessment of the BCR in 2014.  We expect most states will be notified by the federal government in the fourth quarter of 2014 if a waiver has been granted in response to the state’s application.  The potential additional FUTA tax associated with worksite employees in these 11 states was approximately $3.8 million as of June 30, 2014.
	Generally, our contractual agreements allow us to incorporate such increases into our service fees upon the effective date of the rate change.  However, our ability to fully adjust service fees in our billing systems and collect such increases over the remaining term of the customers’ contracts could be limited, resulting in a potential tax increase not being fully recovered.  As a result, if these FUTA tax increases are instituted and not collected from our clients, such increase could have a material adverse effect on our financial condition or results of operations.

Accounting_Policies_Policies

Accounting Policies (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Health Insurance Costs	'
	Health Insurance Costs
	We provide group health insurance coverage to our worksite employees through a national network of carriers, including UnitedHealthcare (“United”), UnitedHealthcare of California, Kaiser Permanente, Blue Shield of California, HMSA BlueCross BlueShield, Unity Health Plan and Tufts, all of which provide fully insured policies or service contracts.
	The policy with United provides the majority of our health insurance coverage.  As a result of certain contractual terms, we have accounted for this plan since its inception using a partially self-funded insurance accounting model.  Accordingly, we record the costs of the United plan, including an estimate of the incurred claims, taxes and administrative fees (collectively the “Plan Costs”) as benefits expense in the Consolidated Statements of Operations.  The estimated incurred claims are based upon: (i) the level of claims processed during the quarter; (ii) estimated completion rates based upon recent claim development patterns under the plan; and (iii) the number of participants in the plan, including both active and COBRA enrollees.  Each reporting period, changes in the estimated ultimate costs resulting from claim trends, plan design and migration, participant demographics and other factors are incorporated into the Plan Costs.
	Additionally, since the plan’s inception, under the terms of the contract, United establishes cash funding rates 90 days in advance of the beginning of a reporting quarter.  If the Plan Costs for a reporting quarter are greater than the premiums paid and owed to United, a deficit in the plan would be incurred and a liability for the excess costs would be accrued in our Consolidated Balance Sheets.  On the other hand, if the Plan Costs for the reporting quarter are less than the premiums paid and owed to United, a surplus in the plan would be incurred and we would record an asset for the excess premiums in our Consolidated Balance Sheets.  The terms of the arrangement require us to maintain an accumulated cash surplus in the plan of $9.0 million, which is reported as long-term prepaid insurance.  In addition, United requires a deposit equal to approximately one day of claims funding activity, which was $3.5 million as of June 30, 2014, and is reported as a long-term asset.  As of June 30, 2014, Plan Costs were less than the net premiums paid and owed to United by $28.3 million.  As this amount is in excess of the agreed-upon $9.0 million surplus maintenance level, the $19.3 million balance is included in prepaid insurance, a current asset, in our Consolidated Balance Sheets.  The premiums owed to United at June 30, 2014 were $17.7 million, which is included in accrued health insurance costs, a current liability in our Consolidated Balance Sheets. Our benefits costs incurred in the first six months of 2014 included costs of $2.8 million for changes in estimated run-off related to 2013.
Workers' Compensation Costs	'
	Workers’ Compensation Costs
	Our workers’ compensation coverage has been provided through an arrangement with the ACE Group of Companies (“the ACE Program”) since 2007.  The ACE Program is fully insured in that ACE has the responsibility to pay all claims incurred regardless of whether we satisfy our responsibilities.  We bear the economic burden for the first $1 million layer of claims per occurrence, as well as a maximum aggregate amount of $5 million per policy year for those claims that exceed $1 million, and the insurance carrier bears responsibility for the claims in excess of such amounts.
	Because we bear the economic burden for claims up to the levels noted above, such claims, which are the primary component of our workers’ compensation costs, are recorded in the period incurred.  Workers’ compensation insurance includes ongoing health care and indemnity coverage whereby claims are paid over numerous years following the date of injury.  Accordingly, the accrual of related incurred costs in each reporting period includes estimates, which take into account the ongoing development of claims and therefore requires a significant level of judgment.
	We employ a third party actuary to estimate our loss development rate, which is primarily based upon the nature of worksite employees’ job responsibilities, the location of worksite employees, the historical frequency and severity of workers’ compensation claims, and an estimate of future cost trends.  Each reporting period, changes in the actuarial assumptions resulting from changes in actual claims experience and other trends are incorporated into our workers’ compensation claims cost estimates.  During the six months ended June 30, 2014 and 2013, we reduced our workers’ compensation costs by $2.0 million and $6.5 million, respectively, for changes in estimated losses related to prior reporting periods.  Workers’ compensation cost estimates are discounted to present value at a rate based upon the U.S. Treasury rates that correspond with the weighted average estimated claim payout period (the average discount rate utilized in 2014 and 2013 periods were 1.0% and 0.5%, respectively) and are accreted over the estimated claim payment period and included as a component of direct costs in our Consolidated Statements of Operations.
	The following table provides the activity and balances related to incurred but not paid workers’ compensation claims:
		Six Months Ended
		June 30,
		2014			2013
		(in thousands)
	Beginning balance, January 1,	$	120,833		$	111,685
	Accrued claims	25,041			19,194
	Present value discount	(898		)	(345		)
	Paid claims	(18,572		)	(16,199		)
	Ending balance	$	126,404		$	114,335
	Current portion of accrued claims	$	53,441		$	47,467
	Long-term portion of accrued claims	72,963			66,868
		$	126,404		$	114,335
	The current portion of accrued workers’ compensation costs on the Consolidated Balance Sheets at June 30, 2014 includes $1.3 million of workers’ compensation administrative fees.
	As of June 30, 2014 and 2013, the undiscounted accrued workers’ compensation costs were $136.3 million and $125.1 million, respectively.
	At the beginning of each policy period, the insurance carrier establishes monthly funding requirements comprised of premium costs and funds to be set aside for payment of future claims (“claim funds”).  The level of claim funds is primarily based upon anticipated worksite employee payroll levels and expected workers’ compensation loss rates, as determined by the insurance carrier.  Monies funded into the program for incurred claims expected to be paid within one year are recorded as restricted cash, a short-term asset, while the remainder of claim funds are included in deposits, a long-term asset in our Consolidated Balance Sheets. As of June 30, 2014, we had restricted cash of $53.4 million and deposits of $90.0 million.
	Our estimate of incurred claim costs expected to be paid within one year is recorded as accrued workers’ compensation costs and included in short-term liabilities, while our estimate of incurred claim costs expected to be paid beyond one year is included in long-term liabilities on our Consolidated Balance Sheets.

Accounting_Policies_Tables

Accounting Policies (Tables)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [Abstract]	'
Activity and balances related to incurred but not paid workers' compensation claims	'
	The following table provides the activity and balances related to incurred but not paid workers’ compensation claims:
		Six Months Ended
		June 30,
		2014			2013
		(in thousands)
	Beginning balance, January 1,	$	120,833		$	111,685
	Accrued claims	25,041			19,194
	Present value discount	(898		)	(345		)
	Paid claims	(18,572		)	(16,199		)
	Ending balance	$	126,404		$	114,335
	Current portion of accrued claims	$	53,441		$	47,467
	Long-term portion of accrued claims	72,963			66,868
		$	126,404		$	114,335

Cash_Cash_Equivalents_and_Mark1

Cash, Cash Equivalents and Marketable Securities (Tables)	6 Months Ended
	Jun. 30, 2014
Cash, Cash Equivalents and Marketable Securities [Abstract]	'
Summary of investments in cash, cash equivalents and marketable securities	'
	The following table summarizes our cash and investments in cash equivalents and marketable securities held by investment managers and overnight investments:
		June 30,			December 31,
		2014			2013
		(in thousands)
	Overnight Holdings
	Money market funds (cash equivalents)	$	114,820		$	192,040
	Investment Holdings
	Money market funds (cash equivalents)	45,784			42,913
	Marketable securities	43,431			46,340
		204,035			281,293
	Cash held in demand accounts	18,250			23,054
	Outstanding checks	(9,965		)	(32,252		)
	Total cash, cash equivalents and marketable securities	$	212,320		$	272,095
	Cash and cash equivalents	$	168,889		$	225,755
	Marketable securities	43,431			46,340
	Total cash, cash equivalents and marketable securities	$	212,320		$	272,095
Summary of fair value measurements of financial assets	'
	The following table summarizes the levels of fair value measurements of our financial assets:
		Fair Value Measurements
		(in thousands)
		June 30,			Level 1			Level 2			Level 3
		2014
	Money market funds	$	160,604		$	160,604		$	—		$	—
	Municipal bonds	43,431			—			43,431			—
	Total	$	204,035		$	160,604		$	43,431		$	—
		Fair Value Measurements
		(in thousands)
		December 31,			Level 1			Level 2			Level 3
		2013
	Money market funds	$	234,953		$	234,953		$	—		$	—
	Municipal bonds	46,340			—			46,340			—
	Total	$	281,293		$	234,953		$	46,340		$	—
Summary of available-for-sale securities	'
	The following is a summary of our available-for-sale marketable securities:
		Amortized			Gross			Gross			Estimated
		Cost			Unrealized			Unrealized			Fair Value
					Gains			Losses
					(in thousands)
	30-Jun-14
	Municipal bonds	$	43,362		$	71		$	(2	)	$	43,431
	31-Dec-13
	Municipal bonds	$	46,290		$	51		$	(1	)	$	46,340
Contractual maturities of marketable securities	'
	As of June 30, 2014, the contractual maturities of our marketable securities were as follows:
		Amortized			Estimated
		Cost			Fair Value
		(in thousands)
	Less than one year	$	20,400		$	20,413
	One to five years	22,962			23,018
	Total	$	43,362		$	43,431

Goodwill_and_Other_Intangible_1

Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets (Tables)	6 Months Ended
	Jun. 30, 2014
Goodwill and Other Intangible Assets [Abstract]	'
Schedule of Intangible Assets and Goodwill [Table Text Block]	'
	The following table provides the gross carrying amount and accumulated amortization for each class of intangible assets and the gross carrying amount and accumulated impairment for goodwill:
		31-Dec-13			Six Months Ended						June 30,
					30-Jun-14						2014
		Balance			Impairment			Amortization Expense			Balance
		(in thousands)
	Gross carrying amount:
	Trademarks	$	1,230		$	(1,010	)	$	—		$	220
	Customer relationships	7,784			(1,392		)	—			6,392
	Aggregate goodwill acquired:
	Goodwill	21,156			—			—			21,156
	Total	$	30,170		$	(2,402	)	$	—		$	27,768
	Accumulated amortization:
	Trademarks	$	(680	)	$	695		$	(61	)	$	(46	)
	Customer relationships	(4,340		)	976			(736		)	(4,100		)
	Accumulated impairment:
	Goodwill	(6,716		)	(1,754		)	—			(8,470		)
	Total	$	(11,736	)	$	(83	)	$	(797	)	$	(12,616	)
	Net carrying amount:
	Trademarks	$	550		$	(315	)	$	(61	)	$	174
	Customer relationships	3,444			(416		)	(736		)	2,292
	Goodwill	14,440			(1,754		)	—			12,686
	Total goodwill and other intangible assets	$	18,434		$	(2,485	)	$	(797	)	$	15,152

Stockholders_Equity_Stockholde

Stockholders' Equity Stockholders' Equity (Tables)	6 Months Ended
	Jun. 30, 2014
Stockholders' Equity Attributable to Parent [Abstract]	'
Quarterly dividends declared [Table Text Block]	'
	The Board declared quarterly dividends as follows:
		2014		2013
		(amounts per share)
	First quarter	$	0.17	$	0.17
	Second quarter	0.19		0.17

Net_Income_per_Share_Tables

Net Income per Share (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Summary of the net income allocated to common shares and the basic and diluted shares used in the net income per share computations	'
	The following table summarizes the net income allocated to common shares and the basic and diluted shares used in the net income per share computations:
		Three Months Ended						Six Months Ended
		June 30,						June 30,
		2014			2013			2014			2013
		(in thousands)
	Net income	$	1,891		$	3,488		$	11,455		$	16,661
	Less distributed and undistributed earnings allocated to participating securities	(139		)	(124		)	(333		)	(481		)
	Net income allocated to common shares	$	1,752		$	3,364		$	11,122		$	16,180
	Weighted average common shares outstanding	24,770			24,820			24,797			24,858
	Incremental shares from assumed conversions of common stock options	4			24			5			27
	Adjusted weighted average common shares outstanding	24,774			24,844			24,802			24,885
	Potentially dilutive securities not included in weighted average share calculation due to anti-dilutive effect	—			16			—			16

Accounting_Policies_Details

Accounting Policies (Details) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Dec. 31, 2013	Oct. 01, 2010
Health Insurance Costs [Abstract]	'	'	'	'
Number of days in advance of the beginning of a reporting quarter United establishes cash funding rates	'90 days	'	'	'
Required accumulated cash surplus	$9,000,000	'	$9,000,000	'
Required deposit equal to approximately one day of claims funding activity	3,500,000	'	'	'
Amount which plan costs were less than the net premiums paid and owed	28,300,000	'	'	'
Prepaid health insurance, current	19,300,000	'	'	'
Premiums owed to United	17,700,000	'	'	'
BenefitsCostsIncurredRelatedtoRun-off	2,800,000	'	'	'
Workers' Compensation Costs [Abstract]	'	'	'	'
Company's maximum economic burden for the first layer of claims per occurrence	'	'	'	1,000,000
Reduction in accrued workers' compensation costs for changes in estimated losses	2,000,000	6,500,000	'	'
U.S. Treasury rates that correspond with the weighted average estimated claim payout period (in hundredths)	1.00%	0.50%	'	'
Incurred but not paid workers compensation liabilities [Abstract]	'	'	'	'
Beginning balance, January 1,	120,833,000	111,685,000	'	'
Accrued claims	25,041,000	19,194,000	'	'
Present value discount	-898,000	-345,000	'	'
Paid claims	-18,572,000	-16,199,000	'	'
Ending balance	126,404,000	114,335,000	'	'
Current portion of accrued claims	53,441,000	47,467,000	'	'
Long-term portion of accrued claims	72,963,000	66,868,000	68,905,000	'
Ending balance	126,404,000	114,335,000	'	'
Workers compensation administrative fees accrued	1,300,000	'	'	'
Undiscounted accrued workers' compensation costs	136,300,000	125,100,000	'	'
Time period incurred claims expected to be paid recorded as restricted cash	'1 year	'	'	'
Time period incurred claims expected to be paid, included in deposits, a long-term asset	'Greater than 1 year	'	'	'
Restricted cash - worker's compensation	53,441,000	'	51,928,000	'
Deposits workers compensation	$90,032,000	'	$81,878,000	'
Time period estimate of incurred claim costs to be paid included in short-term liabilities	'1 year	'	'	'
Time period incurred claims expected to be paid, included in long-term liabilities	'Greater than 1 year	'	'	'

Cash_Cash_Equivalents_and_Mark2

Cash, Cash Equivalents and Marketable Securities (Details) (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013	Jun. 30, 2013	Dec. 31, 2012
Overnight Holdings	'	'	'	'
Money market funds (cash equivalents)	$114,820,000	$192,040,000	'	'
Investment Holdings	'	'	'	'
Money market funds (cash equivalents)	45,784,000	42,913,000	'	'
Marketable securities	43,431,000	46,340,000	'	'
Total cash equivalents and marketable securities	204,035,000	281,293,000	'	'
Cash held in demand accounts	18,250,000	23,054,000	'	'
Outstanding checks	-9,965,000	-32,252,000	'	'
Total cash, cash equivalents and marketable securities	212,320,000	272,095,000	'	'
Cash and cash equivalents	168,889,000	225,755,000	178,493,000	264,544,000
Marketable securities	43,431,000	46,340,000	'	'
Withholding associated with federal and state income taxes, employment taxes and other payroll deductions included in cash balance	95,300,000	143,000,000	'	'
Client prepayments included in cash balance	13,700,000	24,500,000	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Municipal bonds	43,431,000	46,340,000	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Amortized Cost	43,362,000	46,290,000	'	'
Gross Unrealized Gains	71,000	51,000	'	'
Gross Unrealized Losses	-2,000	-1,000	'	'
Municipal bonds	43,431,000	46,340,000	'	'
Contractual maturities amortized cost [Abstract]	'	'	'	'
Less than one year	20,400,000	'	'	'
One to five years	22,962,000	'	'	'
Amortized Cost	43,362,000	'	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Less than one year	20,413,000	'	'	'
One to five years	23,018,000	'	'	'
Municipal bonds	43,431,000	46,340,000	'	'
Level 1 [Member]	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Money market funds	160,604,000	234,953,000	'	'
Municipal bonds	0	0	'	'
Total	160,604,000	234,953,000	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Municipal bonds	0	0	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Municipal bonds	0	0	'	'
Level 2 [Member]	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Money market funds	0	0	'	'
Municipal bonds	43,431,000	46,340,000	'	'
Total	43,431,000	46,340,000	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Municipal bonds	43,431,000	46,340,000	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Municipal bonds	43,431,000	46,340,000	'	'
Level 3 [Member]	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Money market funds	0	0	'	'
Municipal bonds	0	0	'	'
Total	0	0	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Municipal bonds	0	0	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Municipal bonds	0	0	'	'
Estimate of Fair Value, Fair Value Disclosure [Member]	'	'	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'	'	'
Money market funds	160,604,000	234,953,000	'	'
Municipal bonds	43,431,000	46,340,000	'	'
Total	204,035,000	281,293,000	'	'
Available-for-sale marketable securities [Abstract]	'	'	'	'
Municipal bonds	43,431,000	46,340,000	'	'
Contractual maturities estimated fair value [Abstract]	'	'	'	'
Municipal bonds	$43,431,000	$46,340,000	'	'

Goodwill_and_Other_Intangible_2

Goodwill and Other Intangible Assets Goodwill and Other Intangible Assets (Details) (USD $)	6 Months Ended
	Jun. 30, 2014
Goodwill and Other Intangible Assets [Abstract]	'
Portion of total impairment related to other intangibles	$700,000
Portion of total impairment related to goodwill	1,800,000
Gross carrying amount	'
Goodwill and Other Intangibles Impairment, gross	-2,402,000
Total gross carrying amount and aggregate goodwill acquired [Abstract]	'
Beg Bal Total gross carrying amount and aggregate goodwill acquired	30,170,000
Goodwill and Other Intangibles Impairment, gross	-2,402,000
End Bal Total gross carrying amount and aggregate goodwill acquired	27,768,000
Accumulated amortization [Abstract]	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	-83,000
Amortization Expense	-797,000
Total accumulated amortization and accumulated impairment [Abstract]	'
Beg Bal Total accumulated amortization and accumulated impairment	-11,736,000
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	-83,000
Amortization Expense	-797,000
End Bal Total accumulated amortization and accumulated impairment	-12,616,000
Net carrying amount [Abstract]	'
Beg Bal Goodwill and other intangible assets, net	18,434,000
Goodwill and Other Intangibles Impairment	-2,485,000
Amortization Expense	-797,000
Ending Bal Goodwill and other intangible assets, net	15,152,000
Trademarks [Member]	'
Gross carrying amount	'
Beg Bal Finite-Lived Intangible Assets, Gross	1,230,000
Goodwill and Other Intangibles Impairment, gross	-1,010,000
End Bal Finite-Lived Intangible Assets, Gross	220,000
Total gross carrying amount and aggregate goodwill acquired [Abstract]	'
Goodwill and Other Intangibles Impairment, gross	-1,010,000
Accumulated amortization [Abstract]	'
Beg Bal Finite-Lived Intangible Assets, Accumulated Amortization	-680,000
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	695,000
Amortization Expense	-61,000
End Bal Finite-Lived Intangible Assets, Accumulated Amortization	-46,000
Total accumulated amortization and accumulated impairment [Abstract]	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	695,000
Amortization Expense	-61,000
Net carrying amount [Abstract]	'
Begin Bal Intangibles, net (excluding goodwill)	550,000
Impairment of Intangible Assets (Excluding Goodwill)	-315,000
Amortization Expense	-61,000
Ending Bal Intangibles, net (excluding goodwill)	174,000
Customer Relationships [Member]	'
Gross carrying amount	'
Beg Bal Finite-Lived Intangible Assets, Gross	7,784,000
Goodwill and Other Intangibles Impairment, gross	-1,392,000
End Bal Finite-Lived Intangible Assets, Gross	6,392,000
Total gross carrying amount and aggregate goodwill acquired [Abstract]	'
Goodwill and Other Intangibles Impairment, gross	-1,392,000
Accumulated amortization [Abstract]	'
Beg Bal Finite-Lived Intangible Assets, Accumulated Amortization	-4,340,000
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	976,000
Amortization Expense	-736,000
End Bal Finite-Lived Intangible Assets, Accumulated Amortization	-4,100,000
Total accumulated amortization and accumulated impairment [Abstract]	'
Adj to accumulated amortization and accumulated impairment for goodwill and other intangibles	976,000
Amortization Expense	-736,000
Net carrying amount [Abstract]	'
Begin Bal Intangibles, net (excluding goodwill)	3,444,000
Impairment of Intangible Assets (Excluding Goodwill)	-416,000
Amortization Expense	-736,000
Ending Bal Intangibles, net (excluding goodwill)	2,292,000
Goodwill [Member]	'
Aggregate goodwill acquired	'
Beg Bal Goodwill, Gross	21,156,000
Ending Bal Goodwill, Gross	21,156,000
Accumulated Impairment [Abstract]	'
Beg Bal Goodwill, Impaired, Accumulated Impairment Loss	-6,716,000
Goodwill, Impairment Loss	-1,754,000
End Bal Goodwill, Impaired, Accumulated Impairment Loss	-8,470,000
Net carrying amount [Abstract]	'
Beg Bal Goodwill, net balance	14,440,000
Goodwill, Impairment Loss	-1,754,000
Ending Bal Goodwill, net balance	$12,686,000

Other_Assets_Details

Other Assets (Details) (USD $)	6 Months Ended
	Jun. 30, 2013	Sep. 30, 2011
Other Assets [Abstract]	'	'
Cost Method Investments	'	$2,800,000
Cost-method Investments, Other than Temporary Impairment	$2,679,000	'

Revolving_Credit_Facility_Deta

Revolving Credit Facility (Details) (USD $)	Jun. 30, 2014
In Millions, unless otherwise specified
Debt Disclosure [Abstract]	'
Current borrowing capacity	$100
Maximum borrowing capacity	$150

Stockholders_Equity_Details

Stockholders' Equity (Details) (USD $)	3 Months Ended				6 Months Ended
In Thousands, except Share data, unless otherwise specified	Jun. 30, 2014	Mar. 31, 2014	Jun. 30, 2013	Mar. 31, 2013	Jun. 30, 2014	Jun. 30, 2013
Stockholders' Equity Note [Abstract]	'	'	'	'	'	'
Shares repurchased under the program (in shares)	'	'	'	'	383,898	'
Shares withheld for tax withholding obligations for the vesting of restricted stock awards (in shares)	'	'	'	'	112,328	'
Authorized to repurchased additional shares under repurchase program (in shares)	965,671	'	'	'	965,671	'
Dividends declared per share of common stock (in dollars per share)	$0.19	$0.17	$0.17	$0.17	'	'
Payments of Dividends	'	'	'	'	$9,203	$8,694

Net_Income_per_Share_Details

Net Income per Share (Details) (USD $)	3 Months Ended		6 Months Ended
In Thousands, unless otherwise specified	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Earnings Per Share [Abstract]	'	'	'	'
Net income	$1,891	$3,488	$11,455	$16,661
Less distributed and undistributed earnings allocated to participating securities	-139	-124	-333	-481
Net income allocated to common shares	$1,752	$3,364	$11,122	$16,180
Weighted average common shares outstanding (in shares)	24,770	24,820	24,797	24,858
Incremental shares from assumed conversions of common stock options (in shares)	4	24	5	27
Adjusted weighted average common shares outstanding (in shares)	24,774	24,844	24,802	24,885
Potentially dilutive securities not included in weighted average share calculation due to anti-dilutive effect (in shares)	0	16	0	16

Commitments_and_Contingencies_

Commitments and Contingencies (Details) (USD $)	6 Months Ended
In Millions, unless otherwise specified	Jun. 30, 2014
Commitments and Contingencies Disclosure [Abstract]	'
Number of states potentially subject to additional FUTA (BCR Add-On) tax	11
FUTA tax associated with BCR Add-On	$3.80