Barrett Business Services (BBSI) 10-K 26 May 16 2015 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2015	May. 01, 2016	Jun. 30, 2015
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	FY
Trading Symbol	BBSI
Entity Registrant Name	BARRETT BUSINESS SERVICES INC
Entity Central Index Key	902,791
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	No
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		7,210,251
Entity Public Float			$ 252,856,535

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	[1]	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	[1]	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 25,218	$ 16,881	$ 4,439	$ 15,205	$ 11,544		$ 51,985	$ 47,869	$ 66,268	$ 93,557		$ 45,747	[1]
Marketable securities	0	5,071	0	21,670	29,957		34,760	32,033	31,013
Trade accounts receivable, net	90,529	155,706	137,862	130,376	102,627		129,761	104,008	95,956
Income taxes receivable	1,038	0	9,194	14,131	11,947		14,296	34,803	3,059
Prepaid expenses and other	3,173	4,268	5,689	6,658	3,813		4,966	5,283	4,621
Restricted certificates of deposit	10,000	0	26,015	0	0
Restricted marketable securities and workers' compensation deposits	76,110	30,850	21,343	12,533	3,776		0	0	0
Deferred income taxes	20,941	18,972	18,983	18,972	19,138		20,263	11,977	11,969
Total current assets	227,009	231,748	223,525	219,545	182,802		256,031	235,973	212,886
Marketable securities	6,082	6,089	6,048	6,034	20,930		15,984	10,597	6,680
Property, equipment and software, net	22,820	22,465	22,648	22,648	22,675		22,576	21,786	21,779
Restricted certificates of deposit	0	88,320	88,320	114,335	114,335		20,943	20,943	12,789
Restricted marketable securities and workers' compensation deposits	187,916	126,695	101,828	78,516	58,533		43,821	34,696	31,133
Other assets	5,130	4,728	4,840	4,960	5,306		3,836	3,979	4,028
Goodwill	47,820	47,820	47,820	47,820	47,820		47,820	47,820	47,820
Total assets	496,777	527,865	495,029	493,858	452,401		411,011	375,794	337,115
Current liabilities:
Current portion of long-term debt	19,833	34,887	27,220	25,220	25,220		220	220	220
Accounts payable	3,217	3,182	2,419	3,500	2,719		2,839	2,435	2,382
Accrued payroll, payroll taxes and related benefits	121,343	161,127	140,756	149,999	115,837		129,264	104,083	112,669
Other accrued liabilities	6,166	2,383	4,845	6,190	6,230		5,440	3,227	2,541
Workers' compensation claims liabilities	65,581	66,448	65,388	61,830	61,064		58,017	54,040	44,383
Safety incentives liability	21,253	19,960	18,147	15,499	14,232		14,063	12,718	12,192
Total current liabilities	237,393	292,465	261,998	268,010	225,302		209,843	176,723	174,387
Long-term workers' compensation claims liabilities	190,094	181,323	173,856	169,893	164,214		162,484	162,246	84,525
Long-term debt	0	0	14,723	19,778	19,833		4,888	4,943	4,998
Deferred income taxes	13,256	8,421	8,421	8,421	8,557		4,973	10,392	10,392
Customer deposits and other long-term liabilities	1,483	1,475	1,487	1,534	1,675		1,888	1,967	1,799
Total liabilities	$ 442,226	$ 483,684	$ 460,485	$ 467,636	$ 419,581		$ 384,076	$ 356,271	$ 276,101
Commitments and contingencies (Notes 7, 9 and 13)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,203 and 7,126 shares issued and outstanding	$ 72	$ 72	$ 72	$ 71	$ 71		$ 72	$ 72	$ 72
Additional paid-in capital	6,964	6,416	6,173	5,165	4,410		5,605	5,798	6,203
Accumulated other comprehensive loss	(31)	10	4	21	(23)		(18)	(50)	(37)
Retained earnings	47,546	37,683	28,295	20,965	28,362		21,276	13,703	54,776
Total stockholders' equity	54,551	44,181	34,544	26,222	32,820		26,935	19,523	61,014	$ 65,178		$ 48,740
Total liabilities and stockholders' equity	$ 496,777	$ 527,865	$ 495,029	$ 493,858	$ 452,401		$ 411,011	$ 375,794	$ 337,115
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	[1]	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	20,500,000				20,500,000
Common stock, shares issued	7,203,000				7,126,000
Common stock, shares outstanding	7,203,000				7,126,000
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	[1]	Dec. 31, 2013	[1]
Revenues:
Professional employer service fees	$ 153,332	$ 152,108	$ 139,612	$ 127,234	$ 129,154	$ 126,396	$ 112,238	$ 102,734	$ 108,224	$ 108,127	$ 94,456	$ 82,278	$ 572,286	$ 470,522		$ 393,085
Staffing services	40,425	46,617	42,347	39,166	45,313	48,503	38,566	33,451	37,117	41,727	35,304	29,733	168,555	165,833		143,881
Total revenues	193,757	198,725	181,959	166,400	174,467	174,899	150,804	136,185	145,341	149,854	129,760	112,011	740,841	636,355		536,966
Cost of revenues:
Direct payroll costs	30,704	35,308	32,188	29,764	34,584	37,087	29,311	25,417	28,308	31,585	26,611	22,371	127,964	126,399		108,875
Payroll taxes and benefits	77,162	75,237	71,808	88,077	67,793	64,308	58,853	72,146	56,532	55,982	51,050	58,599	312,284	263,100		222,163
Workers' compensation	44,734	45,290	41,485	39,628	35,090	33,661	115,518	29,182	38,265	32,671	28,459	24,032	171,137	213,451		123,427
Total cost of revenues	152,600	155,835	145,481	157,469	137,467	135,056	203,682	126,745	123,105	120,238	106,120	105,002	611,385	602,950		454,465
Gross margin	41,157	42,890	36,478	8,931	37,000	39,843	(52,878)	9,440	22,236	29,616	23,640	7,009	129,456	33,405		82,501
Selling, general and administrative expenses	26,338	25,440	21,429	16,970	20,335	21,679	17,958	14,093	16,378	16,820	14,506	11,735	90,177	74,065		59,439
Depreciation and amortization	738	721	709	683	663	646	613	584	550	521	506	460	2,851	2,506		2,037
Income (loss) from operations	14,081	16,729	14,340	(8,722)	16,002	17,518	(71,449)	(5,237)	5,308	12,275	8,628	(5,186)	36,428	(43,166)		21,025
Other (expense) income:
Investment income	201	254	229	87	154	61	160	168	218	206	(342)	457	771	543		539
Interest expense	(416)	(467)	(562)	(520)	(42)	(43)	(44)	(44)	(46)	(48)	(64)	(80)	(1,965)	(173)		(238)
Other, net	(6)	(3)	(65)	(14)	(9)	178	(7)	(10)	(7)	3	1	(6)	(88)	152		(9)
Other (expense) income, net	(221)	(216)	(398)	(447)	103	196	109	114	165	161	(405)	371	(1,282)	522		292
Income (loss) before income taxes	13,860	16,513	13,942	(9,169)	16,105	17,714	(71,340)	(5,123)	5,473	12,436	8,223	(4,815)	35,146	(42,644)		21,317
Provision for (benefit from) income taxes	2,413	5,540	5,040	(3,341)	7,452	8,848	(31,558)	(1,840)	843	3,711	2,704	(1,614)	9,652	(17,098)		5,644
Net (loss) income	$ 11,447	$ 10,973	$ 8,902	$ (5,828)	$ 8,653	$ 8,866	$ (39,782)	$ (3,283)	$ 4,630	$ 8,725	$ 5,519	$ (3,201)	$ 25,494	$ (25,546)		$ 15,673
Basic earnings (loss) per common share	$ 1.59	$ 1.52	$ 1.24	$ (0.82)	$ 1.22	$ 1.24	$ (5.55)	$ (0.46)	$ 0.65	$ 1.22	$ 0.78	$ (0.46)	$ 3.55	$ (3.57)		$ 2.21
Weighted average number of basic common shares outstanding	7,203	7,201	7,151	7,135	7,122	7,177	7,173	7,170	7,165	7,150	7,082	7,022	7,173	7,160		7,105
Diluted earnings (loss) per common share	$ 1.55	$ 1.49	$ 1.21	$ (0.82)	$ 1.20	$ 1.19	$ (5.55)	$ (0.46)	$ 0.62	$ 1.18	$ 0.75	$ (0.46)	$ 3.47	$ (3.57)		$ 2.12
Weighted average number of diluted common shares outstanding	7,396	7,362	7,327	7,135	7,234	7,428	7,173	7,170	7,477	7,425	7,374	7,022	7,353	7,160		7,397
Cash dividends per common share	$ 0.22	$ 0.22	$ 0.22	$ 0.22	$ 0.22	$ 0.18	$ 0.18	$ 0.18	$ 0.18	$ 0.13	$ 0.13	$ 0.13	$ 0.88	$ 0.76		$ 0.57
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014	[1]	Dec. 31, 2013	[1]
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 11,447	$ 10,973	$ 8,902	$ (5,828)	$ 8,653	$ 8,866	$ (39,782)	$ (3,283)	$ 4,630	$ 8,725	$ 5,519	$ (3,201)	$ 25,494	$ (25,546)		$ 15,673
Unrealized gains (losses) on marketable securities, net of tax													(8)	3		(49)
Comprehensive income (loss)													$ 25,486	$ (25,543)		$ 15,624
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Consolidated Statements of Com6

Consolidated Statements of Comprehensive Income (Loss) (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Statement of Comprehensive Income [Abstract]
Unrealized gains (losses) on marketable securities, tax	$ (9)	$ 3	[1]	$ (31)	[1]
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) $ in Thousands		Total		Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	Retained Earnings [Member]
Beginning balance (As Previously Reported [Member]) at Dec. 31, 2012		$ 53,896		$ 70	$ 913	$ 23	$ 52,890
Beginning balance (Prior Period Adjustments [Member])		(5,156)	[1]	0	0	0	(5,156)	[1]
Beginning balance at Dec. 31, 2012		48,740		$ 70	913	23	47,734
Beginning balance, shares (As Previously Reported [Member]) at Dec. 31, 2012				7,017,000
Beginning balance, shares at Dec. 31, 2012				7,017,000
Common stock issued on exercise of options and vesting of restricted stock units		1,860		$ 2	1,858	0	0
Common stock issued on exercise of options and vesting of restricted stock units, shares				148,000
Common stock repurchased on vesting of restricted stock units		(89)		$ 0	(89)	0	0
Share based compensation expense		1,016		0	1,016	0	0
Excess tax benefits from share-based compensation		$ 2,083		0	2,083	0	0
Company repurchase of common stock, shares		0
Cash dividends on common stock		$ (4,056)		0	0	0	(4,056)
Unrealized holding gains on marketable securities, net of tax | As Previously Reported [Member]		(49)
Unrealized holding gains on marketable securities, net of tax		(49)	[1]	0	0	(49)	0
Net income (loss) | As Previously Reported [Member]		17,892
Net income (loss) | Prior Period Adjustments [Member]		(2,219)
Net income (loss)	[1]	15,673		0	0	0	15,673
Ending balance at Dec. 31, 2013	[1]	65,178		$ 72	5,781	(26)	59,351
Ending balance, shares at Dec. 31, 2013	[1]			7,165,000
Net income (loss) | As Previously Reported [Member]		(3,583)
Net income (loss) | Prior Period Adjustments [Member]		300
Net income (loss)		(3,283)
Ending balance (As Previously Reported [Member]) at Mar. 31, 2014		68,090
Ending balance (Prior Period Adjustments [Member])		(7,076)
Ending balance at Mar. 31, 2014		61,014
Beginning balance at Dec. 31, 2013	[1]	65,178		$ 72	5,781	(26)	59,351
Beginning balance, shares at Dec. 31, 2013	[1]			7,165,000
Common stock issued on exercise of options and vesting of restricted stock units		434		$ 0	434	0	0
Common stock issued on exercise of options and vesting of restricted stock units, shares				56,000
Common stock repurchased on vesting of restricted stock units		(407)		$ 0	(407)	0	0
Common stock repurchased on vesting of restricted stock units, shares				(8,000)
Share based compensation expense		1,699		$ 0	1,699	0	0
Excess tax benefits from share-based compensation		578		0	578	0	0
Company repurchase of common stock		$ (3,676)		$ (1)	(3,675)	0	0
Company repurchase of common stock, shares		(87,200)		(87,000)
Cash dividends on common stock		$ (5,443)		$ 0	0	0	(5,443)
Unrealized holding gains on marketable securities, net of tax | As Previously Reported [Member]		3
Unrealized holding gains on marketable securities, net of tax		3	[1]	0	0	3	0
Net income (loss) | As Previously Reported [Member]		(27,084)
Net income (loss) | Prior Period Adjustments [Member]		1,538
Net income (loss)	[1]	(25,546)		0	0	0	(25,546)
Ending balance (As Previously Reported [Member]) at Dec. 31, 2014		38,658
Ending balance (Prior Period Adjustments [Member])		(5,838)
Ending balance at Dec. 31, 2014	[1]	32,820		$ 71	4,410	(23)	28,362
Ending balance, shares at Dec. 31, 2014	[1]			7,126,000
Beginning balance (As Previously Reported [Member]) at Mar. 31, 2014		68,090
Beginning balance (Prior Period Adjustments [Member])		(7,076)
Beginning balance at Mar. 31, 2014		61,014
Net income (loss) | As Previously Reported [Member]		7,283
Net income (loss) | Prior Period Adjustments [Member]		(47,065)
Net income (loss)		(39,782)
Ending balance (As Previously Reported [Member]) at Jun. 30, 2014		73,664
Ending balance (Prior Period Adjustments [Member])		(54,141)
Ending balance at Jun. 30, 2014		19,523
Net income (loss) | As Previously Reported [Member]		(37,818)
Net income (loss) | Prior Period Adjustments [Member]		46,684
Net income (loss)		8,866
Ending balance (As Previously Reported [Member]) at Sep. 30, 2014		34,392
Ending balance (Prior Period Adjustments [Member])		(7,457)
Ending balance at Sep. 30, 2014		26,935
Net income (loss) | As Previously Reported [Member]		7,034
Net income (loss) | Prior Period Adjustments [Member]		1,619
Net income (loss)		8,653
Ending balance (As Previously Reported [Member]) at Dec. 31, 2014		38,658
Ending balance (Prior Period Adjustments [Member])		(5,838)
Ending balance at Dec. 31, 2014	[1]	32,820		$ 71	4,410	(23)	28,362
Ending balance, shares at Dec. 31, 2014	[1]			7,126,000
Net income (loss) | As Previously Reported [Member]		(5,802)
Net income (loss) | Prior Period Adjustments [Member]		(26)
Net income (loss)		(5,828)
Ending balance (As Previously Reported [Member]) at Mar. 31, 2015		32,085
Ending balance (Prior Period Adjustments [Member])		(5,863)
Ending balance at Mar. 31, 2015		26,222
Beginning balance (As Previously Reported [Member]) at Dec. 31, 2014		38,658
Beginning balance (Prior Period Adjustments [Member])		(5,838)
Beginning balance at Dec. 31, 2014	[1]	32,820		$ 71	4,410	(23)	28,362
Beginning balance, shares at Dec. 31, 2014	[1]			7,126,000
Common stock issued on exercise of options and vesting of restricted stock units		702		$ 1	701	0	0
Common stock issued on exercise of options and vesting of restricted stock units, shares				89,000
Common stock repurchased on vesting of restricted stock units		(465)		$ 0	(465)	0	0
Common stock repurchased on vesting of restricted stock units, shares				(12,000)
Share based compensation expense		2,386		$ 0	2,386	0	0
Excess tax benefits from share-based compensation		$ (68)		0	(68)	0	0
Company repurchase of common stock, shares		0
Cash dividends on common stock		$ (6,310)		0	0	0	(6,310)
Unrealized holding gains on marketable securities, net of tax		(8)		0	0	(8)	0
Net income (loss)		25,494		0	0	0	25,494
Ending balance at Dec. 31, 2015		54,551		$ 72	6,964	(31)	47,546
Ending balance, shares at Dec. 31, 2015				7,203,000
Beginning balance (As Previously Reported [Member]) at Mar. 31, 2015		32,085
Beginning balance (Prior Period Adjustments [Member])		(5,863)
Beginning balance at Mar. 31, 2015		26,222
Net income (loss) | As Previously Reported [Member]		8,746
Net income (loss) | Prior Period Adjustments [Member]		156
Net income (loss)		8,902
Ending balance (As Previously Reported [Member]) at Jun. 30, 2015		40,251
Ending balance (Prior Period Adjustments [Member])		(5,707)
Ending balance at Jun. 30, 2015		34,544
Net income (loss)		10,973
Ending balance at Sep. 30, 2015		44,181
Net income (loss)		11,447
Ending balance at Dec. 31, 2015		$ 54,551		$ 72	$ 6,964	$ (31)	$ 47,546
Ending balance, shares at Dec. 31, 2015				7,203,000
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Cash flows from operating activities:
Net income (loss)		$ 25,494	$ (25,546)	[1]	$ 15,673	[1]
Reconciliations of net income (loss) to net cash provided by operating activities:
Depreciation and amortization		2,851	2,506	[1]	2,037	[1]
Losses (gains) recognized on marketable securities		(2)	3	[1]	(1)	[1]
Gain recognized on sale and leaseback		0	0	[1]	(60)	[1]
Deferred income taxes		2,728	(9,792)	[1]	(869)	[1]
Share based compensation		2,386	1,699	[1]	1,016	[1]
Excess tax benefit from share-based compensation		68	(578)	[1]	(2,083)	[1]
Changes in certain assets and liabilities:
Trade accounts receivable		12,097	(17,041)	[1]	(21,665)	[1]
Income taxes receivable		10,521	(11,421)	[1]	(165)	[1]
Prepaid expenses and other		640	(387)	[1]	1,828	[1]
Accounts payable		498	(533)	[1]	1,257	[1]
Accrued payroll, payroll taxes and related benefits		5,506	21,950	[1]	24,455	[1]
Other accrued liabilities		(64)	3,893	[1]	1,421	[1]
Income taxes payable		506	411	[1]	2,083	[1]
Workers' compensation claims liabilities		30,397	104,223	[1]	42,544	[1]
Safety incentives liability		7,021	1,146	[1]	3,244	[1]
Customer deposits, long-term liabilities and other assets, net		(16)	(937)	[1]	(519)	[1]
Net cash provided by operating activities		100,631	69,596	[1]	70,196	[1]
Cash flows from investing activities:
Purchase of property and equipment		(2,996)	(4,632)	[1]	(4,097)	[1]
Proceeds from sales and maturities of marketable securities		52,996	13,241	[1]	60,850	[1]
Purchase of marketable securities		(8,214)	(38,434)	[1]	(59,917)	[1]
Proceeds from maturities of restricted certificates of deposit		228,670	0	[1]	63,944	[1]
Purchase of restricted certificates of deposit		(124,335)	(101,546)	[1]	(76,733)	[1]
Proceeds from maturities of restricted marketable securities		10,031	10,524	[1]	9,918	[1]
Purchase of restricted marketable securities		(211,748)	(61,628)	[1]	(11,397)	[1]
Net cash used in investing activities		(55,596)	(182,475)	[1]	(17,432)	[1]
Cash flows from financing activities:
Proceeds from credit-line borrowings		46,106	6,242	[1]	132,664	[1]
Payments on credit-line borrowings		(46,106)	(6,242)	[1]	(137,196)	[1]
Proceeds from the issuance of long-term debt		0	40,000	[1]	0	[1]
Commitment fee from the issuance of long-term debt		0	(400)	[1]	0	[1]
Payments on long-term debt		(25,220)	(220)	[1]	(220)	[1]
Repurchase of common stock		0	(3,676)	[1]	0	[1]
Common stock repurchased on vesting of restricted stock units		(465)	(407)	[1]	(89)	[1]
Dividends paid		(6,310)	(5,443)	[1]	(4,056)	[1]
Proceeds from the exercise of stock options and vesting of restricted stock units		702	434	[1]	1,860	[1]
Excess tax benefit from share-based compensation		(68)	578	[1]	2,083	[1]
Net cash (used in) provided by financing activities		(31,361)	30,866	[1]	(4,954)	[1]
Net increase (decrease) in cash and cash equivalents		13,674	(82,013)	[1]	47,810	[1]
Cash and cash equivalents, beginning of year	[1]	11,544	93,557		45,747
Cash and cash equivalents, end of year		$ 25,218	$ 11,544	[1]	$ 93,557	[1]
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Summary of Operations and Signi

Summary of Operations and Significant Accounting Policies	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Operations and Significant Accounting Policies	1. Summary of Operations and Significant Accounting Policies Nature of operations Barrett Business Services, Inc. (“BBSI”, the “Company”), is a leading provider of business management solutions for small and mid-sized companies. The Company has developed a management platform that integrates a knowledge-based approach from the management consulting industry with tools from the human resource outsourcing industry. This platform, through the effective leveraging of human capital, helps our business owner clients run their businesses more effectively. We believe this platform, delivered through our decentralized organizational structure, differentiates BBSI from our competitors. The Company operates through a network of 55 branch offices throughout California, Oregon, Washington, Arizona, Colorado, Idaho, Nevada, Utah, Delaware, Maryland, North Carolina and Virginia. Approximately 78%, 77% and 74%, respectively, of our revenue during 2015, 2014 and 2013 was attributable to our California operations. BBSI was incorporated in Maryland in 1965. The Company operates a wholly owned captive insurance company, Associated Insurance Company for Excess (“AICE”). AICE is a fully licensed captive insurance company holding a certificate of authority from the Arizona Department of Insurance. The purpose of AICE is twofold: (1) to provide access to more competitive and cost effective insurance markets and (2) to provide additional flexibility in cost effective risk management. AICE provides excess workers’ compensation coverage up to $5.0 million per occurrence, except in Maryland and Colorado, where our retention per occurrence is $1.0 million and $2.0 million, respectively. AICE maintains excess workers’ compensation insurance coverage with ACE between $5.0 million and $15.0 million per occurrence, except in Maryland, where coverage with ACE is between $1.0 million and $25.0 million per occurrence, and in Colorado, where the coverage with ACE is between $2.0 million and statutory limits per occurrence. The Company also operates a wholly owned insurance company, Ecole Insurance Company (“Ecole”). Ecole is a fully licensed insurance company holding a certificate of authority from the Arizona Department of Insurance. Ecole provides workers’ compensation coverage to the Company’s employees working in Arizona, Utah and Nevada. The restricted capital used to capitalize the insurance company was approximately $6.1 million and is included in restricted marketable securities and workers’ compensation deposits in our consolidated balance sheets. Basis of Presentation The consolidated financial statements for the years ended December 31, 2015, 2014 and 2013, respectively, reflect the effect of adjustments to prior periods as disclosed in “Note 2. Restatement of Previously Issued Consolidated Financial Statements.” The effect of the restatement adjustments on periods prior to December 31, 2013 has been presented as opening prior period adjustments to stockholders’ equity as of December 31, 2012. Principles of consolidation The accompanying financial statements are prepared on a consolidated basis. All significant intercompany account balances and transactions between BBSI, AICE, Ecole and BBS I, LLC, the aircraft subsidiary which owns an aircraft for management’s operational travel needs, have been eliminated in consolidation. Reportable Segment The Company has one principal operating and reporting segment. The chief operating decision maker (our Chief Executive Officer) regularly reviews the financial information of our business at a consolidated level in deciding how to allocate resources and in assessing performance. Revenue recognition We recognize professional employer (PEO) service and staffing service revenue as services are rendered by our workforce. PEO services are normally used by organizations to satisfy ongoing needs related to the management of human capital and are governed by the terms of a client services agreement which covers all employees at a particular work site. Our client services agreements have a minimum term of one year, are renewable on an annual basis and typically require 30 days’ written notice to cancel or terminate the contract by either party. In addition, our client services agreements provide for immediate termination upon any default of the client regardless of when notice is given. We report PEO revenues on a net basis because we are not the primary obligor for the services provided by our clients to their customers pursuant to our client services agreements. We reduce these service fee revenues by the amounts invoiced to our clients for direct payroll expenses such as salaries, wages, health insurance, employee out-of-pocket expenses incurred incidental to employment and safety incentives. Safety incentives represent cash incentives paid to certain client companies for maintaining safe-work practices and minimizing workplace injuries. The safety incentive is based on a percentage of annual payroll and is paid annually to clients who meet predetermined workers’ compensation claims cost objectives. Cost of revenues Our cost of revenues for staffing services is comprised of direct payroll costs, employer payroll related taxes, employee benefits, and workers’ compensation. Our cost of revenues for PEO services includes only employer payroll related taxes and workers’ compensation. Direct payroll costs represent the gross payroll earned by staffing services employees based on salary or hourly wages. Payroll taxes and employee benefits consist of the employer’s portion of Social Security and Medicare taxes, federal and state unemployment taxes, and staffing services employee reimbursements for materials, supplies and other expenses, which are paid by our customer. Workers’ compensation costs consist primarily of the costs associated with our workers’ compensation program, including claims reserves, claims administration fees, legal fees, medical cost containment (MCC) expense, state administrative agency fees, third party broker commission, risk manager payroll and excess insurance premiums for catastrophic injuries. We maintain separate workers’ compensation insurance policies for employees working in states where the Company is not self-insured, including California. Cash and cash equivalents We consider non-restricted short-term investments, which are highly liquid, readily convertible into cash, and have original maturities of less than three months to be cash equivalents for purposes of the consolidated statements of cash flows. A substantial portion of the Company’s cash and cash equivalents is invested in tax-exempt money market funds managed by the Company’s principal bank. The Company maintains cash balances in bank accounts that normally exceed FDIC insured limits. The Company has not experienced any losses related to its cash concentration. Marketable securities As of December 31, 2015, the Company’s marketable securities consisted of municipal bonds, money market funds and corporate bonds. We classify our marketable securities as trading or available-for-sale. The Company had no trading marketable securities at December 31, 2015 and 2014. The Company classifies municipal bonds, money market funds, and corporate bonds as available for sale. They are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive (loss) income in stockholders’ equity. Management considers available evidence in evaluating potential impairment of investments, including the duration and extent to which fair value is less than cost and the Company’s ability and intent to hold the investments. In the event a loss is determined to be other-than-temporary, the loss will be recognized in the consolidated statements of operations. Restricted marketable securities At December 31, 2015, restricted marketable securities consisted of money market funds, certificates of deposit, U.S. Treasuries, municipal bonds, and corporate bonds with maturities generally from 180 days to two years (see Notes 3, 4 and 6). At December 31, 2015, the approximate fair value of restricted marketable securities equaled their approximate amortized cost. Restricted marketable securities have been categorized as available-for-sale. They are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized gains and losses on sales of restricted marketable securities are included in other income (expense) as other, net in our consolidated statements of operations. Allowance for doubtful accounts The Company had an allowance for doubtful accounts of $268,000 and $291,000 at December 31, 2015 and 2014, respectively. We make estimates of the collectability of our accounts receivable for services provided to our customers. Management analyzes historical bad debts, customer concentrations, customer credit-worthiness, current economic trends and changes in customers’ payment trends when evaluating the adequacy of the allowance for doubtful accounts. If the financial condition of our customers deteriorates, resulting in an impairment of their ability to make payments, additional allowances may be required. Our allowance for doubtful accounts activity is summarized as follows (in thousands): 2015 2014 2013 Balance at January 1, Allowance for doubtful accounts $ 291 $ 242 $ 381 Charges to expense 116 103 300 Write-offs of uncollectible accounts, net of recoveries (139 ) (54 ) (439 ) Balance at December 31, Allowance for doubtful accounts $ 268 $ 291 $ 242 Income taxes Our income taxes are accounted for using an asset and liability approach. This requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement and tax basis of assets and liabilities at the applicable tax rates. A valuation allowance is recorded against deferred tax assets if, based on the weight of the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The factors used to assess the likelihood of realization include the Company’s forecast of the reversal of temporary differences, future taxable income and available tax planning strategies that could be implemented to realize the net deferred tax assets. Failure to achieve forecasted taxable income in applicable tax jurisdictions could affect the ultimate realization of deferred tax assets and could result in an increase in the Company’s effective tax rate on future earnings. The determination of our provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The Company recognizes the tax benefit from uncertain tax positions if it is more likely than not that the tax positions will be sustained on examination by the tax authorities. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As facts and circumstances change, we reassess these probabilities and record any changes in the consolidated financial statements as appropriate. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense. Business combinations We account for business combinations using the acquisition method of accounting. Transaction costs incurred in connection with a business combination are expensed as incurred. Changes in deferred tax asset valuation allowances and acquired income tax uncertainties after the measurement period are recognized in earnings. Goodwill and intangible assets Goodwill is recorded as the difference, if any, between the aggregate consideration paid for a business combination and the fair value of the net assets acquired. Goodwill is not amortized but is evaluated for impairment annually, or more frequently if indicators of impairment are present or changes in circumstances suggest that impairment may exist. The Company has one reporting unit and evaluates the carrying value of goodwill annually at December 31. No impairment has been recognized in the periods presented. Property, equipment and software Property, equipment and software are stated at cost. Expenditures for maintenance and repairs are charged to operating expense as incurred and expenditures for additions and improvements are capitalized. The cost of assets sold or otherwise disposed of and the related accumulated depreciation are eliminated from the accounts, and any resulting gain or loss is reflected in the consolidated statements of operations. Depreciation of property, equipment and software is calculated using either straight-line or accelerated methods over estimated useful lives of the related assets or lease terms, as follows: Years Buildings 39 Office furniture and fixtures 7 Computer hardware and software 3-10 Aircraft 20 Leasehold improvements Shorter of lease term or estimated useful life Impairment of long-lived assets Long-lived assets, such as property, equipment and software and acquired intangibles subject to amortization, are reviewed for impairment annually, or whenever events or changes in circumstances indicate that the remaining estimated useful life may warrant revision or that the carrying amount of an asset may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, significant under-performance relative to expected and/or historical results, significant negative industry or economic trends or knowledge of transactions involving the sale of similar property at amounts below the carrying value. Assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the carrying amount of an asset group exceeds the estimated undiscounted future cash flows expected to be generated by the asset, then an impairment charge is recognized to the extent the carrying amount exceeds the asset’s fair value. In determining fair value, management considers current results, trends, future prospects, and other economic factors. No impairment has been recognized in the periods presented. Workers’ compensation claims liabilities Our workers’ compensation claims liabilities do not represent an exact calculation of liability but rather represent management’s best estimate, utilizing actuarial expertise and projection techniques, at a given reporting date. The estimated liability for open workers’ compensation claims is based on an evaluation of information provided by our internal claims adjusters and our third-party administrators for workers’ compensation claims, coupled with an actuarial estimate of future adverse cost development with respect to reported claims and incurred but not reported claims (together, IBNR). Included in the estimate for workers’ compensation claims liabilities are case reserve estimates for reported losses, plus additional amounts for estimated future adverse cost development of IBNR claims, legal costs, MCC expenses, and unallocated loss adjustment expenses, including future administrative fees to be paid to third party service providers. These estimates are reviewed at least quarterly and adjustments to estimated liabilities are reflected in current operating results as they become known. The process of arriving at an estimate of unpaid claims and claims adjustment expense involves a high degree of judgment and is affected by both internal and external events, including changes in claims handling practices, changes in reserve estimation procedures, changes in individuals involved in the reserve estimation process, inflation, trends in the litigation and settlement of pending claims, and legislative changes. Our estimates are based on informed judgment, derived from individual experience and expertise applied to multiple sets of data and analyses. We consider significant facts and circumstances known both at the time that loss reserves are initially established and as new facts and circumstances become known. Due to the inherent uncertainty underlying loss reserve estimates, the expenses incurred through final resolution of our liability for our workers’ compensation claims will likely vary from the related loss reserves at the reporting date. Therefore, as specific claims are paid out in the future, actual paid losses may be materially different from our current loss reserves. The Company’s independent actuary provides management with an estimate of the current and long-term portions of our total workers’ compensation claims, which is an important factor in our process for estimating workers’ compensation claims liabilities. The current portion represents the independent actuary’s best estimate of payments the Company will make related to workers’ compensation claims over the ensuing twelve months. The Company will also pay out a portion of claims first incurred in the ensuing twelve months during that twelve-month period. The long-term portion represents the independent actuary’s best estimate of payments the Company will make related to workers’ compensation claims more than twelve months in the future. A basic premise in most actuarial analyses is that historical data and past patterns demonstrated in the incurred and paid historical data form a reasonable basis upon which to project future outcomes, absent a material change. Significant structural changes to the available data can materially impact the reserve estimation process. To the extent a material change affecting the ultimate claim liability becomes known, such change is quantified to the extent possible through an analysis of internal Company data and, if available and when appropriate, external data. Nonetheless, actuaries exercise a considerable degree of judgment in the evaluation of these factors and the need for such actuarial judgment is more pronounced when faced with material uncertainties. Subsequent to December 31, 2015, the Company agreed to pay its third party provider of MCC services $10.0 million in exchange for the elimination of all future MCC fees on claims incurred on or before December 31, 2015. The agreement includes certain limitations on total claims and services. The Company and the third party provider also agreed to a per claim fixed fee payment structure on all claims incurred after December 31, 2015. See Note 15. Subsequent Events for further discussion of this transaction and see Note 2. Restatement of Previously Issued Financial Statements for further discussion regarding the Company’s restatement of historical financial statements related to its accounting for prior MCC fees. Safety incentives liability Safety incentives represent cash incentives paid to certain PEO client companies for maintaining safe-work practices and minimizing workplace injuries. The incentive is based on a percentage of annual payroll and is paid annually to customers who meet predetermined workers’ compensation claims cost objectives. Safety incentive payments are made only after closure of all workers’ compensation claims incurred during the customer’s contract period. The safety incentive liability is estimated and accrued each month based upon contract year-to-date payroll and the then current amount of the customer’s estimated workers’ compensation claims reserves as established by us and our third party administrator and the expected payout as determined by historical incentive payment trends. The Company provided $21.3 million and $14.2 million at December 31, 2015 and 2014, respectively, as an estimate of the liability for unpaid safety incentives. Safety incentive costs are netted against PEO service revenue in our consolidated statements of operations. Customer deposits We require deposits from certain PEO customers to cover a portion of our accounts receivable due from such customers in the event of default of payment. Comprehensive income (loss) Comprehensive income (loss) includes all changes in equity during a period except those that resulted from investments by or distributions to the Company’s stockholders. Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. generally accepted accounting principles (GAAP) are included in comprehensive income (loss), but excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive income (loss) is comprised of unrealized holding gains and losses on our available for sale marketable securities. Statements of cash flows Interest paid during 2015, 2014 and 2013 did not materially differ from interest expense. Income taxes received by the Company for 2015 totaled $4.1 million compared to income taxes paid for 2014 and 2013 of $3.3 million and $9.0 million, respectively. Basic and diluted earnings per share Basic earnings per share are computed based on the weighted average number of common shares outstanding for each year using the treasury method. Diluted earnings per share reflect the potential effects of the exercise of outstanding stock options. Basic and diluted shares outstanding are summarized as follows (in thousands): Year Ended 2015 2014 2013 Weighted average number of basic shares outstanding 7,173 7,160 7,105 Effect of dilutive securities 180 0 292 Weighted average number of diluted shares outstanding 7,353 7,160 7,397 As a result of the net loss for the year ended December 31, 2014, 227,000 potential common shares have been excluded from the calculation of diluted loss per share because their effect would be anti-dilutive. Reclassifications Certain prior year amounts have been reclassified to conform to the 2015 presentation. Such reclassifications had no impact on the Company’s financial condition, operating results, cash flows, working capital or stockholders’ equity. Accounting estimates The preparation of our consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Estimates are used for fair value measurement of all marketable securities, allowance for doubtful accounts, deferred income taxes, carrying values for goodwill and property and equipment, accrued workers’ compensation liabilities and safety incentive liabilities. Actual results may or may not differ from such estimates. Recent accounting pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09). The amendments in ASU 2014-09 provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. In April 2015, the FASB voted for a one-year deferral of the effective date of ASU 2014-09. If approved, the new guidance will be effective for annual and interim periods beginning on or after December 15, 2017 and will replace most existing revenue recognition guidance under GAAP when it becomes effective. It permits the use of either a retrospective or cumulative effect transition method and early adoption is not permitted. We have not yet selected a transition method and are in the process of evaluating the effect this standard will have on our consolidated financial statements and related disclosures. In September 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of financial statements—going concern (ASU 2014-15) regarding disclosure of uncertainties about an entity’s ability to continue as a going concern. ASU 2014-15 requires an entity’s management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued, and if so, disclose that fact. Management is also required to evaluate and disclose whether its plans alleviate that doubt. The guidance is effective for interim and annual reporting periods beginning after December 15, 2016. We do not expect the adoption of this guidance to have an impact on our consolidated financial statements and disclosures. In April 2015, the FASB issued Accounting Standards Update No. 2015-03, Interest—Imputation of Interest (ASU 2015-03) to simplify the presentation of debt issuance costs. ASU 2015-03 requires debt issuance costs be presented on the balance sheet as a direct reduction from the carrying amount of the related debt liability. The amendments in this accounting standard update are to be applied retrospectively and are effective for interim and annual reporting periods beginning after December 15, 2015. We do not expect the adoption of this accounting standard update to have a material impact on our consolidated financial statements and disclosures. In November 2015, the FASB issued Accounting Standards Update No. 2015-17, Balance Sheet Classification of Deferred Taxes (ASU 2015-17). ASU 2015-17 requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the balance sheet. The guidance becomes effective for the Company beginning with our annual report for the year ending December 31, 2017 with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures. In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01). ASU 2016-01 requires equity investments to be measured at fair value with changes in fair value recognized in net income; simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; eliminates the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; requires separate presentation of financial assets and financial liabilities by measurement category and form of financial assets on the balance sheet or the accompanying notes to the financial statements and clarifies that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. ASU 2016-01 is effective for financial statements issued for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company is currently evaluating the impact that ASU 2016-01 will have on its consolidated financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (ASU 2016-02). ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (ASU 2016-09). ASU 2016-09 simplifies the accounting for the taxes related to stock-based compensation, including adjustments to how excess tax benefits and a company’s payments for tax withholdings should be classified. This guidance will be effective for fiscal years beginning after December 15, 2016. The Company is currently evaluating the impact that ASU 2016-09 will have on its consolidated financial statements and disclosures.

Restatement of Previously Issue

Restatement of Previously Issued Financial Statements	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Restatement of Previously Issued Financial Statements	2. Restatement of Previously Issued Financial Statements Items requiring restatement: 1. Unsupported Non-GAAP Journal Entries On March 3, 2016, the Audit Committee was informed by the Company’s then Chief Financial Officer that he had made unsupported journal entries in the Company’s financial records during each calendar quarter of 2013. On March 11, 2016, the Audit Committee formally engaged an independent public accounting firm to conduct an independent forensic accounting investigation of the Company’s financial records for the five years ended December 31, 2015, as well as the first quarter of 2016, to evaluate the unsupported journal entries identified by our former Chief Financial Officer. The independent public accounting firm also performed other procedures within the scope of their engagement. On April 19, 2016, the Audit Committee received the final report of the investigation, which confirmed that the previously identified journal entries, as well as additional journal entries, were not made in accordance with GAAP. Based on information provided by the Company’s former Chief Financial Officer and additional analysis by and under the direction of the Company, the Company determined in April 2016 that the unsupported non-GAAP journal entries identified in the investigation described above had resulted primarily in the understatement of workers’ compensation expense and revenue (based on net reported revenue under GAAP) and an overstatement of payroll and payroll related expenses, during the years ended December 31, 2014, 2013 and 2012, along with the first two quarters of the year ended December 31, 2015. 2. Workers’ compensation After the completion of a thorough review of our claims handling practices and other work performed by our new actuary and our actuarial consultant in the third quarter of 2014, management concluded in October 2014 that a significant increase in the estimate of workers’ compensation liability was needed to reflect the potential adverse development of prior period claims. The Company recorded total workers’ compensation claims expense of $115.6 million (unaudited) during the third quarter of 2014, including a $61.3 million (unaudited) increase in estimate relating to prior period claims. In March 2016 after further interpretation and analysis of actuarial data available in July 2014, management concluded that the large workers’ compensation charge taken in the third quarter of 2014 should have been recorded in the second quarter of 2014. The restatement increased workers’ compensation expense for the second quarter of 2014 by approximately $84.7 million (unaudited) with a corresponding decrease in workers’ compensation expense for the third quarter of 2014. The restatement also increased workers’ compensation claims liabilities at June 30, 2014 by $84.7 million (unaudited). The Company separately discovered errors resulting from the omission of MCC expense information from Company generated data utilized by its independent actuaries from 2011 to 2015. These errors resulted in the understatement of workers’ compensation claims liabilities and the related workers’ compensation expense during the years ended December 31, 2014, 2013 and 2012 along with the first two quarters of the year ended December 31, 2015 and beginning retained earnings as of January 1, 2013. In addition, the Company discovered that in the third quarter of 2014 it had inadvertently omitted a workers’ compensation reserve that had been previously established to cover unallocated loss adjustment expenses. This error resulted in an increase in workers’ compensation expense in the third quarter of 2014, with a corresponding decrease in workers’ compensation expense for the fourth quarter of 2014. The restatement also increased workers’ compensation claims liabilities at September 30, 2014. 3. Payroll taxes In March 2016, the Company discovered errors in its calculation of accrued payroll taxes liabilities and the related payroll tax expense. These errors resulted in both understatements and overstatements of accrued payroll taxes liabilities and the related payroll taxes and benefits expense from 2011 to 2015. As a result of the foregoing, the Company has restated its consolidated financial statements for the years ended December 31, 2014 and 2013, respectively, as well as for the first two quarters of the year ended December 31, 2015. The restatement also affects periods prior to the year ended December 31, 2013, with the cumulative effect of the errors reflected as an adjustment to the beginning retained earnings as of January 1, 2013. The Company has restated its income tax accounts as of and for the years ended December 31, 2014 and 2013 to reflect the tax effect of the adjustments described above. Impact on Consolidated Balance Sheet (in thousands, except per share amounts) December 31, 2014 Adjustments As Previously Unsupported Workers’ Payroll Tax As ASSETS Current assets: Cash and cash equivalents $ 11,544 $ 0 $ 0 $ 0 $ 11,544 Marketable securities 29,957 0 0 0 29,957 Trade accounts receivable, net 102,627 0 0 0 102,627 Income taxes receivable 11,421 0 0 526 11,947 Prepaid expenses and other 3,813 0 0 0 3,813 Restricted marketable securities and workers’ compensation deposits 3,776 0 0 0 3,776 Deferred income taxes 15,791 0 3,347 0 19,138 Total current assets 178,929 0 3,347 526 182,802 Marketable securities 20,930 0 0 0 20,930 Property, equipment and software, net 22,675 0 0 0 22,675 Restricted certificates of deposit 114,335 0 0 0 114,335 Restricted marketable securities and workers’ compensation deposits 58,533 0 0 0 58,533 Other assets 5,306 0 0 0 5,306 Goodwill 47,820 0 0 0 47,820 $ 448,528 $ 0 $ 3,347 $ 526 $ 452,401 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Current portion of long-term debt $ 25,220 $ 0 $ 0 $ 0 $ 25,220 Accounts payable 2,719 0 0 0 2,719 Accrued payroll, payroll taxes and related benefits 115,820 0 0 17 115,837 Other accrued liabilities 6,230 0 0 0 6,230 Workers’ compensation claims liabilities 54,049 0 7,015 0 61,064 Safety incentives liability 14,232 0 0 0 14,232 Total current liabilities 218,270 0 7,015 17 225,302 Long-term workers’ compensation claims liabilities 161,933 0 2,281 0 164,214 Long-term debt 19,833 0 0 0 19,833 Deferred income taxes 8,159 0 398 0 8,557 Customer deposits and other long-term liabilities 1,675 0 0 0 1,675 Total liabilities 409,870 0 9,694 17 419,581 Commitments and contingencies (Notes 7, 9 and 13) Stockholders’ equity: Common stock, $.01 par value; 20,500 shares authorized, 7,126 shares issued and outstanding 71 0 0 0 71 Additional paid-in capital 4,410 0 0 0 4,410 Accumulated other comprehensive loss (23 ) 0 0 0 (23 ) Retained earnings 34,200 0 (6,347 ) 509 28,362 38,658 0 (6,347 ) 509 32,820 $ 448,528 $ 0 $ 3,347 $ 526 $ 452,401 Impact on Consolidated Statements of Operations (in thousands, except per share amounts) For the year ended December 31, 2014 Adjustments As Previously Unsupported Workers’ Payroll Tax As Revenues: Professional employer service fees $ 470,351 $ 171 $ 0 $ 0 $ 470,522 Staffing services 165,833 0 0 0 165,833 Total revenues 636,184 171 0 0 636,355 Cost of revenues: Direct payroll costs 126,399 0 0 0 126,399 Payroll taxes and benefits 266,844 (3,312 ) 0 (432 ) 263,100 Workers’ compensation 212,524 242 685 0 213,451 Total cost of revenues 605,767 (3,070 ) 685 (432 ) 602,950 Gross margin 30,417 3,241 (685 ) 432 33,405 Selling, general and administrative expenses 73,821 244 0 0 74,065 Depreciation and amortization 2,506 0 0 0 2,506 Loss from operations (45,910 ) 2,997 (685 ) 432 (43,166 ) Other income (expense): Investment income 594 (51 ) 0 0 543 Interest expense (173 ) 0 0 0 (173 ) Other, net 152 0 0 0 152 Other income (expense), net 573 (51 ) 0 0 522 Loss before income taxes (45,337 ) 2,946 (685 ) 432 (42,644 ) Benefit from for income taxes (18,253 ) 1,218 (241 ) 178 (17,098 ) Net loss $ (27,084 ) $ 1,728 $ (444 ) $ 254 $ (25,546 ) Basic loss per common share $ (3.78 ) $ 0 $ 0 $ 0 $ (3.57 ) Weighted average number of basic common shares outstanding 7,160 0 0 0 7,160 Diluted loss per common share $ (3.78 ) $ 0 $ 0 $ 0 $ (3.57 ) Weighted average number of diluted common shares outstanding 7,160 0 0 0 7,160 Cash dividends per common share $ 0.76 $ 0.76 Impact on Consolidated Statements of Operations (in thousands, except per share amounts) For the year ended December 31, 2013 Adjustments As Previously Unsupported Workers’ Payroll Tax As Revenues: Professional employer service fees $ 388,963 $ 4,122 $ 0 $ 0 $ 393,085 Staffing services 143,881 0 0 0 143,881 Total revenues 532,844 4,122 0 0 536,966 Cost of revenues: Direct payroll costs 108,800 75 0 0 108,875 Payroll taxes and benefits 228,903 (6,715 ) 0 (25 ) 222,163 Workers’ compensation 108,617 14,146 664 0 123,427 Total cost of revenues 446,320 7,506 664 (25 ) 454,465 Gross margin 86,524 (3,384 ) (664 ) 25 82,501 Selling, general and administrative expenses 60,061 (622 ) 0 0 59,439 Depreciation and amortization 2,037 0 0 0 2,037 Income from operations 24,426 (2,762 ) (664 ) 25 21,025 Other income (expense): Investment income 723 (184 ) 0 0 539 Interest expense (238 ) 0 0 0 (238 ) Other, net (9 ) 0 0 0 (9 ) Other income (expense), net 476 (184 ) 0 0 292 Income before income taxes 24,902 (2,946 ) (664 ) 25 21,317 Provision for income taxes 7,010 (1,142 ) (234 ) 10 5,644 Net income $ 17,892 $ (1,804 ) $ (430 ) $ 15 $ 15,673 Basic earnings per common share $ 2.52 $ 0 $ 0 $ 0 $ 2.21 Weighted average number of basic common shares outstanding 7,105 0 0 0 7,105 Diluted earnings per common share $ 2.42 $ 0 $ 0 $ 0 $ 2.12 Weighted average number of diluted common shares outstanding 7,397 0 0 0 7,397 Cash dividends per common share $ 0.57 $ 0.57 Impact on Consolidated Statements of Comprehensive (Loss) Income (In thousands) For the year ended December 31, 2014 As Previously Unsupported Workers’ Payroll Tax As Net loss $ (27,084 ) $ 1,728 $ (444 ) $ 254 $ (25,546 ) Unrealized gains on marketable securities, net of tax of $3 3 0 0 0 3 Comprehensive loss $ (27,081 ) $ 1,728 $ (444 ) $ 254 $ (25,543 ) For the year ended December 31, 2013 As Previously Unsupported Workers’ Payroll Tax As Net income $ 17,892 $ (1,804 ) $ (430 ) $ 15 $ 15,673 Unrealized losses on marketable securities, net of tax of ($31) (49 ) 0 0 0 (49 ) Comprehensive income $ 17,843 $ (1,804 ) $ (430 ) $ 15 $ 15,624 Cumulative Effect of Prior Period Adjustments (In thousands) The following table presents the impact of the restatement to the Company’s beginning retained earnings and other stockholders’ equity balances, cumulatively to reflect adjustments booked to all periods prior to January 1, 2013: Additional Accumulated Other Retained Total Common Stock Shares Amount Stockholders’ equity, December 31, 2012 (as previously reported) 7,017 $ 70 $ 913 $ 23 $ 52,890 $ 53,896 Adjustments: Workers’ Compensation Corrections 0 0 0 0 (7,947 ) (7,947 ) Payroll Tax Corrections 0 0 0 0 (474 ) (474 ) Income Tax Adjustments 0 0 0 0 3,265 3,265 Total adjustments 0 0 0 0 (5,156 ) (5,156 ) Stockholders’ equity, December 31, 2012 (as restated) 7,017 $ 70 $ 913 $ 23 $ 47,734 $ 48,740 Impact on Consolidated Statements of Cash Flows (In thousands) For the year ended December 31, 2014 As Previously Restatement As Cash flows from operating activities: Net loss $ (27,084 ) $ 1,538 $ (25,546 ) Reconciliations of net loss to net cash provided by operating activities: Depreciation and amortization 2,506 0 2,506 Losses recognized on marketable securities 3 0 3 Deferred income taxes (9,487 ) (305 ) (9,792 ) Share based compensation 1,699 0 1,699 Excess tax benefit from share-based compensation (578 ) 0 (578 ) Changes in certain assets and liabilities: Trade accounts receivable (17,041 ) 0 (17,041 ) Income taxes receivable (11,421 ) 0 (11,421 ) Prepaid expenses and other (387 ) 0 (387 ) Accounts payable (533 ) 0 (533 ) Accrued payroll, payroll taxes and related benefits 25,328 (3,378 ) 21,950 Other accrued liabilities 3,893 0 3,893 Income taxes payable (658 ) 1,069 411 Workers’ compensation claims liabilities 103,538 685 104,223 Safety incentives liability 1,146 0 1,146 Customer deposits, long-term liabilities and other assets, net (1,328 ) 391 (937 ) Net cash provided by operating activities 69,596 0 69,596 Cash flows from investing activities: Purchase of property and equipment (4,632 ) 0 (4,632 ) Proceeds from sales and maturities of marketable securities 13,241 0 13,241 Purchase of marketable securities (38,434 ) 0 (38,434 ) Purchase of restricted certificates of deposit (101,546 ) 0 (101,546 ) Proceeds from maturities of restricted marketable securities 10,524 0 10,524 Purchase of restricted marketable securities (61,628 ) 0 (61,628 ) Net cash used in investing activities (182,475 ) 0 (182,475 ) Cash flows from financing activities: Proceeds from credit-line borrowings 6,242 0 6,242 Payments on credit-line borrowings (6,242 ) 0 (6,242 ) Proceeds from the issuance of long-term debt 40,000 0 40,000 Commitment fee from the issuance of long-term debt (400 ) 0 (400 ) Payments on long-term debt (220 ) 0 (220 ) Repurchase of common stock (3,676 ) 0 (3,676 ) Common stock repurchased on vesting of restricted stock units (407 ) 0 (407 ) Dividends paid (5,443 ) 0 (5,443 ) Proceeds from the exercise of stock options and vesting of restricted stock units 434 0 434 Excess tax benefit from share-based compensation 578 0 578 Net cash provided by financing activities 30,866 0 30,866 Net decrease in cash and cash equivalents (82,013 ) 0 (82,013 ) Cash and cash equivalents, beginning of year 93,557 0 93,557 Cash and cash equivalents, end of year $ 11,544 $ 0 $ 11,544 Impact on Consolidated Statements of Cash Flows (In thousands) For the year ended December 31, 2013 As Previously Restatement As Cash flows from operating activities: Net income $ 17,892 $ (2,219 ) $ 15,673 Reconciliations of net income to net cash provided by operating activities: Depreciation and amortization 2,037 0 2,037 Gains recognized on marketable securities (1 ) 0 (1 ) Gain recognized on sale and lease back (60 ) 0 (60 ) Deferred income taxes (632 ) (237 ) (869 ) Share based compensation 1,016 0 1,016 Excess tax benefit from share-based compensation (2,083 ) 0 (2,083 ) Changes in certain assets and liabilities: Trade accounts receivable (21,665 ) 0 (21,665 ) Income taxes receivable 0 (165 ) (165 ) Prepaid expenses and other 1,828 0 1,828 Accounts payable 1,257 0 1,257 Accrued payroll, payroll taxes and related benefits 21,534 2,921 24,455 Other accrued liabilities 1,421 0 1,421 Income taxes payable 3,047 (964 ) 2,083 Workers’ compensation claims liabilities 41,880 664 42,544 Safety incentives liability 3,244 0 3,244 Customer deposits, long-term liabilities and other assets, net (519 ) 0 (519 ) Net cash provided by operating activities 70,196 0 70,196 Cash flows from investing activities: Purchase of property and equipment (4,097 ) 0 (4,097 ) Proceeds from sales and maturities of marketable securities 60,850 0 60,850 Purchase of marketable securities (59,917 ) 0 (59,917 ) Proceeds from maturities of restricted certificates of deposit 63,944 0 63,944 Purchase of restricted certificates of deposit (76,733 ) 0 (76,733 ) Proceeds from maturities of restricted marketable securities 9,918 0 9,918 Purchase of restricted marketable securities (11,397 ) 0 (11,397 ) Net cash used in investing activities (17,432 ) 0 (17,432 ) Cash flows from financing activities: Proceeds from credit-line borrowings 132,664 0 132,664 Payments on credit-line borrowings (137,196 ) 0 (137,196 ) Payments on long-term debt (220 ) 0 (220 ) Common stock repurchased on vesting of restricted stock units (89 ) 0 (89 ) Dividends paid (4,056 ) 0 (4,056 ) Proceeds from the exercise of stock options and vesting of restricted stock units 1,860 0 1,860 Excess tax benefit from share-based compensation 2,083 0 2,083 Net cash used in financing activities (4,954 ) 0 (4,954 ) Net increase in cash and cash equivalents 47,810 0 47,810 Cash and cash equivalents, beginning of year 45,747 0 45,747 Cash and cash equivalents, end of year $ 93,557 $ 0 $ 93,557 Quarterly Financial Information (Unaudited) The effect of the restatement on the Company’s previously issued consolidated financial statements for each of the unaudited quarterly periods during the years ended December 31, 2014 and 2013, respectively, along with the first two quarters of the year ended December 31, 2015, can be found in Note 14.

Fair Value of Financial Instrum

Fair Value of Financial Instruments and Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments and Concentration of Credit Risk	3. Fair Value of Financial Instruments and Concentration of Credit Risk All of our financial instruments are recognized in our consolidated balance sheets. Carrying values approximate fair value of most financial assets and liabilities. The fair value of restricted marketable securities, consisting primarily of money market funds, certificates of deposit, municipal bonds, corporate bonds, and U.S. treasury bills, is recorded at amortized cost, which approximates fair value for similar instruments. The interest rates on our restricted marketable security investments approximate current market rates for these types of investments. Therefore, the recorded value of the restricted marketable securities approximates fair value. Financial instruments that potentially subject us to concentration of credit risk consist primarily of cash, marketable securities, restricted marketable securities and trade accounts receivable. We limit investment of cash and marketable securities to financial institutions with high credit ratings, corporate bonds and to governmental debt instruments. Credit risk on trade receivables is minimized as a result of the large and diverse nature of our customer base. At December 31, 2015, we had significant concentrations of credit risk as follows: • Marketable securities—$273.2 million, at fair value, in money market funds. • Marketable securities—$10.5 million, at fair value, in certificates of deposit. • Marketable securities—$6.7 million, at fair value, in municipal bonds. • Marketable securities—$5.9 million, at fair value, in corporate bonds. • Marketable securities—$4.8 million, at fair value, in U.S. treasuries.

Fair Value Measurement

Fair Value Measurement	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Measurement	4. Fair Value Measurement Fair value is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. In determining the fair value of our financial assets, the Company predominately uses the market approach. In determining the fair value of all its money market funds, certificates of deposit, municipal bonds, corporate bonds, and U.S. treasury bills, the Company utilizes non-binding quotes provided by our five investment brokers. We received one non-binding broker quote for each financial asset as of the balance sheet date. Factors used in determining the fair value of our financial assets and liabilities are summarized into three levels as established in the fair value hierarchy framework. The three levels of the fair value hierarchy are described below. Level 1—Inputs to the valuation methodology are unadjusted quoted prices for identical assets or liabilities in active markets. Level 2—Inputs to the valuation methodology include: • Quoted prices for similar assets or liabilities in active markets; • Quoted prices for identical or similar assets or liabilities in inactive markets; • Inputs other than quoted prices that are observable for the asset or liability; • Inputs that are derived principally from or corroborated by observable market data by correlation or other means. Level 3—Inputs to the valuation methodology are unobservable and significant to the fair value measurement. In determining the fair value measurement of our financial assets, the fair value measurement level within the hierarchy is based on the lowest level input and is applied to each financial asset. Valuation techniques are used to maximize the use of observable inputs and minimize the use of unobservable inputs. The following table summarizes the Company’s marketable securities at December 31, 2015 and 2014 measured at fair value on a recurring basis (in thousands): December 31, 2015 December 31, 2014 Cost Gross Recorded Cost Gross Recorded Current: Cash Equivalents: Money Market Funds $ 21,312 $ 0 $ 21,312 $ 17,110 $ 0 $ 17,110 Available for Sale: Certificates of Deposit 0 0 0 8,330 (43 ) 8,287 VRDN 0 0 0 21,670 0 21,670 Available for Sale—Restricted: Money Market Funds 76,023 0 76,023 3,776 0 3,776 Certificate of Deposit 10,000 0 10,000 0 0 0 Total Current Investments 107,335 0 107,335 50,886 (43 ) 50,843 Long term: Available-for-sale: Money Market Funds $ 4 $ 0 $ 4 $ 14,944 $ (14 ) $ 14,930 Municipal bonds 3,135 (3 ) 3,132 3,843 7 3,850 Corporate bonds 2,970 (24 ) 2,946 2,153 (3 ) 2,150 Available for Sale—Restricted: Money Market Funds 175,869 0 175,869 46,426 0 46,426 U.S. Treasuries 4,752 1 4,753 3,847 0 3,847 Municipal bonds 3,613 (1 ) 3,612 4,352 21 4,373 Corporate bonds 2,996 (24 ) 2,972 2,130 (3 ) 2,127 Certificate of Deposit 496 (1 ) 495 115,745 0 115,745 Total Long Term Investments 193,835 (52 ) 193,783 193,440 8 193,448 Total Investments $ 301,170 $ (52 ) $ 301,118 $ 244,326 $ (35 ) $ 244,291 The following table summarizes the Company’s financial assets measured at fair value on a recurring basis by fair value hierarchy level (in thousands): December 31, 2015 December 31, 2014 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Cash Equivalents: Money Market $ 21,312 $ 0 $ 21,312 $ 0 $ 17,110 $ 0 $ 17,110 $ 0 Available for Sale—Unrestricted: Money Market Funds $ 4 $ 0 $ 4 $ 0 $ 0 $ 0 $ 0 $ 0 Municipal bonds 3,132 241 2,891 0 3,850 355 3,495 0 Corporate bonds 2,946 2,291 655 0 2,150 1,681 469 0 Certificate of Deposit 0 0 0 0 23,217 0 23,217 0 VRDN 0 0 0 0 21,670 0 21,670 0 Available for Sale—Restricted: Money Market 251,892 17 251,875 0 50,202 0 50,202 0 Certificate of Deposit 10,495 0 10,495 0 115,745 0 115,745 0 U.S. Treasuries 4,753 4,753 0 0 3,847 1,622 2,225 0 Municipal bonds 3,612 389 3,223 0 4,373 236 4,137 0 Corporate bonds 2,972 2,285 687 0 2,127 1,698 429 0 Total Available for Sale Securities 279,806 9,976 269,830 0 227,181 5,592 221,589 0 Total Investments $ 301,118 $ 9,976 $ 291,142 $ 0 $ 244,291 $ 5,592 $ 238,699 $ 0

Property, Equipment and Softwar

Property, Equipment and Software	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Property, Equipment and Software	5. Property, Equipment and Software Property, equipment and software consist of the following (in thousands): December 31, 2015 2014 Buildings $ 13,988 $ 13,004 Office furniture and fixtures 7,808 6,706 Computer hardware and software 12,887 12,949 Aircraft 4,707 4,668 39,390 37,327 Less accumulated depreciation and amortization (18,060 ) (16,142 ) 21,330 21,185 Land 1,490 1,490 $ 22,820 $ 22,675

Workers' Compensation Claims

Workers' Compensation Claims	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Workers' Compensation Claims	6. Workers’ Compensation Claims The Company is a self-insured employer with respect to workers’ compensation coverage for all of its employees (including employees co-employed through our client service agreements) working in Colorado, Delaware, Maryland and Oregon, except as described below. In the state of Washington, state law allows only the Company’s staffing services and internal management employees to be covered under the Company’s self-insured workers’ compensation program. The Company’s wholly owned, fully licensed insurance company, Ecole, provides workers’ compensation coverage to our employees in Arizona, Nevada and Utah. Effective January 1, 2015, the Company stopped maintaining a certificate to self-insure in the state of California, and it now obtains individual policies from ACE Group (“ACE”) for all California-based clients along with clients in Delaware, Virginia, Pennsylvania and the District of Columbia. The arrangement with ACE, typically known as a fronted program, provides BBSI a licensed, admitted insurance carrier to issue policies on behalf of BBSI without the intention of transferring any of the workers’ compensation risk for the first $5.0 million per claim. The risk of loss up to the first $5.0 million per claim is retained by BBSI through an indemnity agreement. While this portion of the risk of loss remains with BBSI, ACE assumes credit risk should BBSI be unable to satisfy its indemnification obligations to ACE. The arrangement is effective through February 2017 with the potential for continued annual renewals thereafter. As part of the ACE fronted program, the Company makes monthly payments into a trust account (“the ACE trust account”) to be used for the payment of future claims. The balance in the ACE trust account was $166.6 million and $50.1 million at December 31, 2015 and December 31, 2014, respectively. The ACE trust account balance is included as a component of the current and long-term restricted marketable securities and workers’ compensation deposits in the Company’s consolidated balance sheets. In the event of catastrophic injuries or fatalities, the Company maintains excess workers’ compensation insurance through its wholly owned captive insurance company, AICE, with a per occurrence retention of $5.0 million, except in Maryland and Colorado, where our per occurrence retention is $1.0 million and $2.0 million, respectively. AICE maintains excess workers’ compensation insurance coverage with ACE, between $5.0 million and $15.0 million per occurrence, except in Maryland, where coverage with ACE is between $1.0 million and $25.0 million per occurrence, and in Colorado, where the coverage with ACE is between $2.0 million and applicable statutory limits per occurrence. The Company provided a total of $255.7 million and $225.3 million at December 31, 2015 and 2014, respectively, as an estimated future liability for unsettled workers’ compensation claims liabilities. The estimated liability for unsettled workers’ compensation claims represents management’s best estimate based upon an actuarial valuation provided by a third party actuary at December 31, 2015 and 2014. Included in the claims liabilities are case reserve estimates for reported losses, plus additional amounts for estimated future adverse cost development of reported claims, incurred but not reported claims, legal expenses, MCC expenses, as well as estimates for unallocated loss adjustment expenses which include future administrative fees paid to third party service providers. These estimates are reviewed frequently and adjustments to liabilities are reflected in current operating results as they become known. Our workers’ compensation claims liabilities do not represent an exact calculation of liability but rather management’s best estimate, utilizing actuarial expertise and projection techniques, at a given accounting date. The process of arriving at an estimate of unpaid claims and claims adjustment expense involves a high degree of judgment and is affected by both internal and external events, including changes in claims handling practices, modifications in reserve estimation procedures, changes in individuals involved in the reserve estimation process, inflation, trends in the litigation and settlement of pending claims and legislative changes. Beginning in late 2013 and continuing into the second half of 2014, the Company took the following actions to improve its claims handling practices: • Hired additional claims administrators. • Completed a specific case reserve study for all claims with injury dates 2012 and earlier (resulting in moving dollars from the general reserve of incurred but not reported claims and future loss development into specific case reserves for individual claims). • Changed its individual claim handling practice by recording specific case reserves on new claims at amounts that include all anticipated future costs. • Closed claims more quickly with the goal of reducing the ultimate cost of claims. • Hired an actuarial consultant in May 2014 to study historical claims experience and the actuarial impact of the change in the Company’s claims handling process. Based on analysis associated with the work performed above, management concluded that a significant increase in the estimate of workers’ compensation liability in 2014 was needed to reflect the potential adverse development of prior period claims. Management’s primary considerations in determining to record a large increase in the Company’s estimate of workers’ compensation liability in 2014 included the large increase in the Company’s business in recent years, the potential for large future adverse development of open claims, and the increasing complexity and uncertainty surrounding healthcare costs. See Note 2. Restatement of Previously Issued Financial Statements for additional information regarding restatements related to workers’ compensation errors. The states of California, Oregon, Maryland, Washington, Delaware and Colorado require us to maintain specified investment balances or other financial instruments, to cover potential workers compensation claims losses related to the Company’s current and former status as a self-insured employer. These investment balances were $156.8 million and $198.5 million at December 31, 2015 and 2014, respectively. In partial satisfaction of these requirements at December 31, 2015, we have provided surety bonds and standby letters of credit totaling $152.0 million, including the California requirement of $147.2 million. The Company satisfied the California requirement through the posting of third party issued surety bonds, backed by a total of $88.3 million in letters of credit. In conjunction with these letters of credit, the Company posted $92.4 million in restricted money market funds as collateral. The following table summarizes the aggregate workers’ compensation reserve activity (in thousands): Year Ended December 31, 2015 2014 2013 (As Restated) (As Restated) Balance at January 1, Workers’ compensation claims liabilities $ 225,278 $ 121,056 $ 78,511 Claims expense accrual: Current year 122,740 104,314 69,708 Prior years (13,683 ) 66,719 22,457 109,057 171,033 92,165 Claims payments related to: Current year 17,517 15,243 12,418 Prior years 61,143 51,568 37,202 78,660 66,811 49,620 Balance at December 31, Workers’ compensation claims liabilities $ 255,675 $ 225,278 $ 121,056 Incurred but not reported (IBNR) $ 127,792 $ 113,984 $ 69,611

Revolving Credit Facility and L

Revolving Credit Facility and Long-Term Debt	12 Months Ended
	Dec. 31, 2015
Debt Disclosure [Abstract]
Revolving Credit Facility and Long-Term Debt	7. Revolving Credit Facility and Long-Term Debt The Company maintains a credit agreement (the “Agreement”) with its principal bank, Wells Fargo Bank, National Association (the “Bank”). The Agreement provided for a $40.0 million term loan maturing December 31, 2016, as well as a $14.0 million revolving credit line, with a $5.0 million sublimit for unsecured standby letters of credit. The outstanding balance on the term loan was $15.0 million at December 31, 2015 and $40.0 million at December 31, 2014. The Agreement also includes $88.3 million in cash-secured letters of credit to satisfy collateral requirements associated with security deposit requirements for workers’ compensation purposes in California. In conjunction with these letters of credit, the Company posted with the Bank as collateral $92.4 million in restricted money market funds and restricted certificates of deposit, of which $50.1 million is included in current assets on the consolidated balance sheet at December 31, 2015. The term loan with the Bank requires payments of $5.0 million on June 30, 2016, September 30, 2016 and December 31, 2016. The term loan bears interest at the one month LIBOR plus 4.0%. Advances under the revolving credit facility bear interest as selected by the Company of either (a) a daily floating rate of one month LIBOR plus 2% or (b) a fixed rate of LIBOR plus 2.0%. The Agreement also provides for an unused commitment fee of 0.35% per year on the average daily unused amount of the revolving credit facility, and a fee of 1.75% of the face amount of each letter of credit. The Company had no outstanding borrowings on its revolving credit line at December 31, 2015 and 2014. The revolving line of credit expires on October 1, 2017. The credit facility is collateralized by the Company’s accounts receivable and other rights to receive payment, general intangibles and equipment. The Agreement requires the satisfaction of certain financial covenants as follows: • minimum Fixed Charge Coverage ratio of no less than 1.50:1.0, measured quarterly on a rolling four-quarter basis; and • ratio of restricted and unrestricted cash and marketable securities to workers’ compensation and safety incentive liabilities of at least 1.0:1.0, measured quarterly. The Agreement includes certain additional covenants as follows: • capital expenditures may not exceed a total of $5.0 million in 2015 and $4.0 million in 2016 without the Bank’s prior approval; • incurring additional indebtedness is prohibited without the prior approval of the Bank, other than up to $200,000 per year in purchase money financing and the aggregate of all purchase money indebtedness does not exceed $400,000 at any time; • repurchases of the Company’s common stock are prohibited; and • quarterly cash dividends up to $0.22 per share may be paid so long as there is no default by the Company and payment would not cause a default. The Agreement also contains customary events of default. If an event of default under the Agreement occurs and is continuing, the Bank may declare any outstanding obligations under the Agreement to be immediately due and payable. The Company is currently in default under the terms of the Agreement based upon the Company’s failure to comply with covenants regarding accuracy and timeliness of financial information. We have entered into a forbearance agreement with the Bank in connection with the current default. The forbearance agreement establishes a time period during which our lender has voluntarily agreed not to cause the payment obligations under the Agreement to be immediately due and payable, to invoke default interest rates or to exercise any of the Bank’s other rights, powers and remedies. The Bank has agreed to forbear from immediate enforcement of its rights and remedies based upon the defaults through June 1, 2016. BBSI must deliver its 2015 Form 10-K by June 1, 2016 as part of this agreement. In addition, the Bank has agreed to forbear from immediate enforcement of its rights and remedies based upon the defaults through June 30, 2016 with respect to BBSI’s late filing of its Form 10-Q for the quarter ended March 31, 2016. At June 30 and September 30, 2014, the Company was also in violation of the following covenants with its Bank: • minimum Fixed Charge Coverage ratio of no less than 1.25:1.0, measured quarterly on a rolling four-quarter basis; • funded Debt: EBITDA of no more than 1.75:1, measured quarterly on a rolling four-quarter basis; and • ratio of restricted and unrestricted cash and marketable securities to workers’ compensation and safety incentive liabilities of at least 1.0:1.0, measured quarterly. In addition, at December 31, 2014 and June 30, 2015, the Company was in violation of its ratio of restricted and unrestricted cash and marketable securities to workers’ compensation and safety liabilities of at least 1.0:1.0. The Company was also in violation of the fixed charge coverage ratio of 1.50:1.0 at December 31, 2015. On May 24, 2016, the Company reached an agreement with the Bank pursuant to which the Bank has agreed to waive these covenant violations upon filing of the 2015 10-K. As part of its negotiations with the Bank on the forbearance and waivers discussed above, the Company accelerated to May 24, 2016 the payment of $2.5 million of the $5 million originally due December 31, 2016 on its term loan. The Company also agreed to pay the remaining $2.5 million balance on the December 31, 2016 payment upon the earlier of December 31, 2016 or the receipt of federal unemployment tax refunds. In addition, the Bank amended the Agreement to include delisting of the Company’s common stock by NASDAQ as an event of default. The Company maintains a mortgage loan with the Bank with a balance of approximately $4.8 million and $5.1 million as of December 31, 2015 and 2014, respectively, secured by the Company’s corporate office building in Vancouver, Washington. This loan requires payment of monthly principal installments of $18,375, bearing interest at the one month LIBOR plus 2.25%, with the unpaid principal balance due November 1, 2017. This mortgage loan is included on current portion of long-term debt due to the forbearance agreement with the Bank.

401(k) Savings Plan

401(k) Savings Plan	12 Months Ended
	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
401(k) Savings Plan	8. 401(k) Savings Plan We have a 401(k) Retirement Savings Plan for the benefit of our eligible employees. All staffing and management employees 21 years of age or older become eligible to participate in the savings plan upon completion of 1,000 hours of service in any consecutive 12-month period following the initial date of employment. Employees covered under a PEO arrangement may participate in the plan at the sole discretion of the PEO client. The determination of discretionary Company contributions to the plan, if any, is at the sole discretion of our Board of Directors. No discretionary Company contributions were made to the plan for the years ended December 31, 2015, 2014 and 2013. We make matching contributions to the 401(k) plan under a safe harbor provision, whereby the Company matches 100% of contributions by management and staffing employees up to 3% of each participating employee’s annual compensation; and 50% of the employee’s contributions up to an additional 2% of annual compensation. We made $1,158,000, $885,000 and $734,000 of matching contributions during 2015, 2014 and 2013, respectively. Participants’ interests in Company safe harbor contributions to the plan are fully vested when payments are made.

Commitments

Commitments	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Commitments	9. Commitments We lease office space for our branch offices under operating lease agreements that require minimum annual payments as follows (in thousands): Year ending December 31, 2016 $ 3,788 2017 3,461 2018 2,329 2019 1,472 2020 785 2021 185 Thereafter 0 $ 12,020 Rent expense was approximately $4.1 million, $3.7 million and $3.2 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Income Taxes	10. Income Taxes The provision for income taxes from operations is as follows (in thousands): Year ended December 31, 2015 2014 2013 (As Restated) (As Restated) Current: Federal $ 5,833 $ (7,058 ) $ 5,391 State 921 (640 ) 1,058 6,754 (7,698 ) 6,449 Deferred: Federal 1,854 (10,294 ) (720 ) State 1,044 894 (85 ) 2,898 (9,400 ) (805 ) Total (benefit) provision $ 9,652 $ (17,098 ) $ 5,644 Deferred income tax assets and liabilities are comprised of the following components (in thousands): December 31, 2015 2014 (As Restated) Gross deferred income tax assets: Workers’ compensation claims liabilities $ 11,190 $ 12,168 MCC accrual 3,532 3,282 Safety incentives payable 5,851 3,782 Allowance for doubtful accounts 109 118 Deferred compensation 219 10 Equity based compensation 719 588 Tax effect of unrealized losses, net (3 ) 856 Alternative minimum tax credit carryforward 1,831 1,831 State credit carryforward 712 882 State loss carryforward 0 506 Workers’ opportunity tax credit and EZ credit carryforward 0 2,986 Other 436 126 24,596 27,135 Less valuation allowance 216 1,078 24,380 26,057 Gross deferred income tax liabilities: Tax depreciation in excess of book depreciation (4,243 ) (3,771 ) Tax amortization of goodwill (12,395 ) (11,588 ) Other (57 ) (117 ) (16,695 ) (15,476 ) Net deferred income tax assets $ 7,685 $ 10,581 The effective tax rate for operations differed from the U.S. statutory federal tax rate due to the following: Year ended December 31, 2015 2014 2013 (As Restated) (As Restated) Statutory federal tax rate 35.0 % (35.0 )% 35.0 % State taxes, net of federal benefit 4.3 .6 3.4 Valuation allowance on capital loss carryforward and state tax credit carryforward (2.1 ) (.2 ) (.5 ) Adjustment for final positions on filed returns (3.5 ) (.8 ) (.3 ) Nondeductible expenses and other, net 6.1 3.6 6.9 Federal tax-exempt interest income (.1 ) (.2 ) (.2 ) Federal and state tax credits (14.3 ) (6.9 ) (15.7 ) Other, net 2.1 (1.2 ) (2.1 ) 27.5 % (40.1 )% 26.5 % The realization of a significant portion of net deferred tax assets is based in part on our estimates of the timing of reversals of certain temporary differences and on the generation of taxable income before such reversals. At December 31 2015, we maintained a valuation allowance for approximately $0.2 million of state tax benefits that are not expected to be utilized. Under ASC 740, “Income Taxes,” management evaluates the realizability of the deferred tax assets on a quarterly basis under a “more-likely than not” standard. As part of this evaluation, management reviews all evidence both positive and negative to determine if a valuation allowance is needed. One component of this analysis is to determine whether the Company was in a cumulative loss position for the most recent 12 quarters. The Company was in a cumulative income position for the 12 quarters ended at both December 31, 2015 and December 31, 2014. The Company is subject to Income taxes in U.S. federal and multiple state and local tax jurisdictions. In the major jurisdictions where it operates, the Company is generally no longer subject to income tax examinations by tax authorities for years before 2012. As of December 31, 2015 and 2014, the Company had no unrecognized tax benefits. A portion of the consolidated income the Company generates is not subject to state income tax. Depending on the percentage of this income as compared to total consolidated income, the Company’s state effective rate could fluctuate from expectations. As a result of the mix of income subject to state income tax, total state tax expense increased by approximately $1.7 million in 2015, decreased by $720,000 in 2014 and increased by $249,000 in 2013. The Company’s capital loss carry forward expired at December 31, 2015. At December 31, 2015, the Company did not have a federal general business tax credit carry forward. The Company had an alternative minimum tax credit carry forward of approximately $1.8 million which has an indefinite life and will not expire until utilized. At December 31, 2015, the Company had state tax credit carry forwards of approximately $1.0 million which expire unless utilized in tax years on or before December 31, 2025.

Stock Incentive Plans

Stock Incentive Plans	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock Incentive Plans	11. Stock Incentive Plans The Company’s 2015 Stock Incentive Plan (the “2015 Plan”), which provides for stock-based awards to Company employees, non-employee directors and outside consultants or advisors, was approved by stockholders on May 27, 2015. The number of shares of common stock reserved for issuance under the 2015 Plan is 1,000,000, of which the maximum number of shares for which incentive stock options may be granted is 900,000. The 2015 Plan replaced the Company’s 2009 Stock Incentive Plan (the “2009 Plan”). The Company granted 8,000 and 56,425 restricted stock units during the year ended December 31, 2015 under the 2009 and 2015 Plans, respectively. No new awards may be granted under the 2009 Plan. At December 31, 2015, there were option awards covering 360,100 shares outstanding under the 2009 Plan and its predecessor plans. Outstanding options under all the plans generally expire ten years after the date of grant. Options are generally exercisable in four equal annual installments beginning one year after the date of grant. At December 31, 2015, there were also 150,811 restricted stock units outstanding, which are settled in an equal number of shares of common stock upon vesting. The Company recognizes compensation expense for stock-based awards under its stock incentive plans based on the grant-date fair value. Compensation expense is attributed to earnings using the straight-line method over the requisite service period. A summary of the status of the Company’s stock options at December 31, 2015, 2014 and 2013, together with changes during the periods then ended, is presented below: Number options Weighted Outstanding at December 31, 2012 538,697 Options exercised (138,298 ) $ 13.53 Outstanding at December 31, 2013 400,399 Options exercised (32,866 ) 13.24 Outstanding at December 31, 2014 367,533 Options granted at market price 50,000 29.99 Options exercised (48,183 ) 14.59 Options cancelled (9,250 ) 15.20 Outstanding at December 31, 2015 360,100 Available for grant at December 31, 2015 943,575 The following tables present information on stock options exercised and outstanding: Year Ended December 31, (in thousands) 2015 2014 Intrinsic value of options exercised in the period $ 1,105 $ 1,025 ($ in thousands, except share data) Number Weighted Weighted Aggregate Stock options: Outstanding December 31, 2015 360,100 $ 17.35 5.42 $ 9,430 Exercisable at December 31, 2015 208,227 14.71 4.61 6,003 The aggregate intrinsic value of stock options represents the difference between the Company’s closing stock price at the end of the period and the relevant exercise price multiplied by the number of options outstanding at the end of the period at each such price. The fair value of stock option awards as determined under the Black-Scholes option-pricing model was estimated with the following weighted-average assumptions: 2015 Expected volatility 48.7 % Risk free interest rate 1.4 % Expected dividend yield 2.9 % Expected term 6.3 years Weighted average fair value per share $ 10.76 There were no options granted below market price during 2015. There were no options granted during 2014 or 2013. During 2015, 2014 and 2013, the Company granted 64,425, 69,371 and 44,970 restricted stock units at a weighted average grant date fair value of $37.79, $50.47 and $50.28 per share, respectively. The restricted stock units vest in four equal annual installments beginning one year following the date of grant. The following table presents restricted stock unit activity: Units Weighted Average Non-vested at December 31, 2012 47,500 $ 21.44 Granted 44,970 50.28 Vested (10,302 ) 21.44 Cancelled/Forfeited (1,573 ) 21.44 Non-vested at December 31, 2013 80,595 37.53 Granted 69,371 50.47 Vested (15,253 ) 33.40 Cancelled/Forfeited (7,867 ) 34.90 Non-vested at December 31, 2014 126,846 44.99 Granted 64,425 37.79 Vested (28,728 ) 41.09 Cancelled/Forfeited (11,732 ) 43.87 Non-vested at December 31, 2015 150,811 42.74 The following table summarizes stock-based compensation expense related to stock option and restricted stock unit awards (in thousands): Year Ended December 31, 2015 2014 2013 Stock-based compensation expense included in selling, general and administrative expenses $ 2,386 $ 1,699 $ 1,016 Deferred income taxes 948 675 404 Stock-based compensation expense related to stock options and restricted stock units, net of tax $ 1,438 $ 1,024 $ 612 As of December 31, 2015, unrecognized compensation expense related to stock options and restricted stock units was $6.2 million with a weighted average remaining contractual period of 2.74 years. The following table summarizes information about stock options outstanding at December 31, 2015: Options outstanding Options exercisable Exercise price range Number Weighted- Weighted- Exercisable Weighted- $2.05 1,125 $ 2.05 Indefinite 1,125 $ 2.05 $ 8.82 - 29.99 358,975 17.40 5.4 207,102 14.78 360,100 17.35 208,227 14.71

Stock Repurchase Program

Stock Repurchase Program	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Stock Repurchase Program	12. Stock Repurchase Program The Company maintains a stock repurchase program approved by the Board of Directors, which authorizes the repurchase of shares from time to time in open market purchases. The repurchase program currently allows for the repurchase of approximately 1.1 million additional shares as of December 31, 2015. No share repurchases were made under the repurchase program during 2015 and 2013. The Company repurchased 87,200 shares at a weighted average price of $42.16 during 2014. The Company’s credit agreement with its Bank prohibits the Company from repurchasing its shares without the Bank’s prior written consent.

Litigation

Litigation	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Litigation	13. Litigation On November 6, 2014, plaintiffs in Michael Arciaga, et al. v. Barrett Business Services, Inc., et al. On November 13, 2014, a second purported shareholder class action was filed in the United States District Court for the Western District of Washington, entitled Christopher P. Carnes, et al. v. Barrett Business Services, Inc., et al Carnes Arciaga Similarly, on November 17, 2014, a third purported shareholder class action was filed in the United States District Court for the Western District of Washington, entitled Shiva Stein, et al. v. Barrett Business Services, Inc., et al. Stein Arciaga Carnes On February 25, 2015, the court ordered consolidation of the three cases, and any new or other cases involving the same subject matter, into a single action for pretrial purposes. The consolidated cases were recaptioned as In re Barrett Business Services Securities Litigation. On April 29, 2015, the plaintiffs in the class action filed a consolidated amended complaint, naming BBSI, Elich and Miller as defendants. On June 12, 2015, defendants filed a motion to dismiss the consolidated amended complaint. On November 23, 2015, before the court had ruled on the motion to dismiss, plaintiffs filed a first amended consolidated complaint, naming the same defendants. The first amended consolidated complaint included new allegations relating to disclosures in BBSI’s Current Report on Form 8-K filed on November 9, 2015. On February 16, 2016, BBSI filed a motion to dismiss the first amended consolidated complaint. That same day, Messrs. Elich and Miller, through separate counsel, also filed motions to dismiss the first amended consolidated complaint, adopting BBSI’s motion in its entirety. On March 21, 2016, before the court had ruled on the motion to dismiss the first amended consolidated complaint, plaintiffs filed a second amended consolidated complaint, naming the same defendants. The second amended consolidated complaint dropped certain allegations from the first amended complaint and added new allegations relating to disclosures in BBSI’s Current Report on Form 8-K filed on March 9, 2016. Among other disclosures, BBSI reported that (1) previously issued financial statements could not be relied on, (2) Mr. Miller had reported making unsupported journal entries, (3) Mr. Miller’s employment had been terminated, and (4) BBSI was in the process of engaging a Big Four accounting firm to conduct an independent forensic accounting investigation. BBSI responded to the second amended consolidated complaint by filing a motion to dismiss on May 23, 2016. Messrs. Elich and Miller joined in that motion. Under the current briefing schedule ordered by the court, plaintiffs’ opposition to the motion to dismiss is due June 27, 2016, and any reply is due July 25, 2016. BBSI received a subpoena from the San Francisco office of the Division of Enforcement of the Securities and Exchange Commission (the “SEC”) in May 2015 in connection with the SEC’s investigation of the Company’s accounting practices with regard to its workers’ compensation reserves. In April 2016, the SEC issued a second subpoena to BBSI for documents relating to the disclosures made by the Company following Mr. Miller’s termination. BBSI is cooperating fully with the SEC staff in its investigation. On June 17, 2015, Daniel Salinas (“Salinas”) filed a shareholder derivative lawsuit against BBSI and certain of its officers and directors in the Circuit Court for Baltimore City, Maryland. The complaint alleges breaches of fiduciary duty, unjust enrichment and other violations of law and seeks recovery of various damages, including the costs and expenses incurred in connection with the Company’s reserve strengthening process, reserve study and consultants, the cost of stock repurchases by BBSI in October 2014, compensation paid to the Company’s officers, and costs of negotiating the Company’s credit facility with its principal lender, as well as the proceeds of sales of stock by certain of BBSI’s officers and directors during 2013 and 2014. On September 28, 2015, the Company and the individual defendants filed motions to dismiss the derivative suit and a motion to stay pending resolution of In re Barrett Business Services Securities Litigation Management is unable to estimate the probability, or the potential range, of loss arising from the legal actions described above. BBSI is subject to other legal proceedings and claims, which arise in the ordinary course of our business. In the opinion of management, the amount of ultimate liability with respect to other currently pending or threatened actions is not expected to materially affect the Company’s consolidated financial position or results of operations.

Quarterly Financial Information

Quarterly Financial Information	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Information	14. Quarterly Financial Information (Unaudited) This unaudited information for the first two quarters during the year ended December 31, 2015 and each of the quarters during the years ended December 31, 2014 and 2013 has been restated for the effects of the misstatements, and has been prepared on a basis consistent with our annual financial statements and includes all adjustments necessary for the fair presentation of the unaudited quarterly data. The effects of such misstatements are more fully described in Note 2. Restatement of Previously Issued Financial Statements. (in thousands, except per share amounts and market price per share) Quarter ended March 31 June 30 September 30 December 31 Year ended December 31, 2015 (As Restated) (As Restated) Revenues $ 166,400 $ 181,959 $ 198,725 $ 193,757 Cost of revenues 157,469 145,481 155,835 152,600 Net (loss) income (5,828 ) 8,902 10,973 11,447 Basic (loss) earnings per share (0.82 ) 1.24 1.52 1.59 Diluted (loss) earnings per share (0.82 ) 1.21 1.49 1.55 Common stock market prices: High 44.06 49.79 45.32 53.00 Low 25.21 32.05 32.19 34.00 As Restated Year ended December 31, 2014 Revenues $ 136,185 $ 150,804 $ 174,899 $ 174,467 Cost of revenues 126,745 203,682 135,056 137,467 Net (loss) income (3,283 ) (39,782 ) 8,866 8,653 Basic (loss) earnings per share (0.46 ) (5.55 ) 1.24 1.22 Diluted (loss) earnings per share (0.46 ) (5.55 ) 1.19 1.20 Common stock market prices: High 102.20 63.19 63.45 45.38 Low 57.82 41.96 39.47 18.25 As Restated Year ended December 31, 2013 Revenues $ 112,011 $ 129,760 $ 149,854 $ 145,341 Cost of revenues 105,002 106,120 120,238 123,105 Net (loss) income (3,201 ) 5,519 8,725 4,630 Basic (loss) earnings per share (0.46 ) 0.78 1.22 0.65 Diluted (loss) earnings per share (0.46 ) 0.75 1.18 0.62 Common stock market prices: High 53.27 62.82 73.49 98.00 Low 38.15 48.50 48.08 66.33 (in thousands, except per share amounts and market price per share) Quarter ended March 31 June 30 September 30 December 31 Year ended December 31, 2015 (As Reported) (As Reported) Revenues $ 166,917 $ 182,395 $ 198,725 $ 193,757 Cost of revenues 157,941 146,231 155,835 152,600 Net (loss) income (5,802 ) 8,746 10,973 11,447 Basic (loss) earnings per share (0.81 ) 1.22 1.52 1.59 Diluted (loss) earnings per share (0.81 ) 1.19 1.49 1.55 Common stock market prices: High 44.06 49.79 45.32 53.00 Low 25.21 32.05 32.19 34.00 As Reported Year ended December 31, 2014 Revenues $ 135,140 $ 151,069 $ 174,959 $ 175,016 Cost of revenues 125,834 121,217 217,741 140,975 Net (loss) income (3,583 ) 7,283 (37,818 ) 7,034 Basic (loss) earnings per share (0.50 ) 1.02 (5.27 ) 0.99 Diluted (loss) earnings per share (0.50 ) 0.98 (5.27 ) 0.97 Common stock market prices: High 102.20 63.19 63.45 45.38 Low 57.82 41.96 39.47 18.25 As Reported Year ended December 31, 2013 Revenues $ 111,551 $ 128,798 $ 147,971 $ 144,524 Cost of revenues 103,240 105,072 117,785 120,223 Net (loss) income (2,549 ) 5,886 8,994 5,561 Basic (loss) earnings per share (0.36 ) 0.83 1.26 0.78 Diluted (loss) earnings per share (0.36 ) 0.80 1.21 0.74 Common stock market prices: High 53.27 62.82 73.49 98.00 Low 38.15 48.50 48.08 66.33 (in thousands, except per share amounts and market price per share) Quarter ended March 31 June 30 September 30 December 31 (Adjustments) (Adjustments) Year ended December 31, 2015 Revenues $ (517 ) $ (436 ) $ 0 $ 0 Cost of revenues (472 ) (750 ) 0 0 Net (loss) income (26 ) 156 0 0 Basic (loss) earnings per share (0.01 ) 0.02 0 0 Diluted (loss) earnings per share (0.01 ) 0.02 0 0 Adjustments Year ended December 31, 2014 Revenues $ 1,045 $ (265 ) $ (60 ) $ (549 ) Cost of revenues 911 82,465 (82,685 ) (3,508 ) Net (loss) income 300 (47,065 ) 46,684 1,619 Basic (loss) earnings per share 0.04 (6.57 ) 6.51 0.23 Diluted (loss) earnings per share 0.04 (6.53 ) 6.46 0.23 Adjustments Year ended December 31, 2013 Revenues $ 460 $ 962 $ 1,883 $ 817 Cost of revenues 1,762 1,048 2,453 2,882 Net (loss) income (652 ) (367 ) (269 ) (931 ) Basic (loss) earnings per share (0.10 ) (0.05 ) (0.04 ) (0.13 ) Diluted (loss) earnings per share (0.10 ) (0.05 ) (0.03 ) (0.12 ) (in thousands, except per share amounts and market price per share) As of March 31, June 30, September 30, December 31, (As Restated) (As Restated) ASSETS Current assets: Cash and cash equivalents $ 15,205 $ 4,439 $ 16,881 $ 25,218 Marketable securities 21,670 0 5,071 0 Trade accounts receivable, net 130,376 137,862 155,706 90,529 Income taxes receivable 14,131 9,194 0 1,038 Prepaid expenses and other 6,658 5,689 4,268 3,173 Restricted certificates of deposit 0 26,015 0 10,000 Restricted marketable securities and workers’ compensation deposits 12,533 21,343 30,850 76,110 Deferred income taxes 18,972 18,983 18,972 20,941 Total current assets 219,545 223,525 231,748 227,009 Marketable securities 6,034 6,048 6,089 6,082 Property, equipment and software, net 22,648 22,648 22,465 22,820 Restricted certificates of deposit 114,335 88,320 88,320 0 Restricted marketable securities and workers’ compensation deposits 78,516 101,828 126,695 187,916 Other assets 4,960 4,840 4,728 5,130 Goodwill 47,820 47,820 47,820 47,820 $ 493,858 $ 495,029 $ 527,865 $ 496,777 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Line of credit $ 5,772 $ 3,223 $ 0 $ 0 Current portion of long-term debt 25,220 27,220 34,887 19,833 Accounts payable 3,500 2,419 3,182 3,217 Accrued payroll, payroll taxes and related benefits 149,999 140,756 161,127 121,343 Income taxes payable 0 0 4,478 0 Other accrued liabilities 6,190 4,845 2,383 6,166 Workers’ compensation claims liabilities 61,830 65,388 66,448 65,581 Safety incentives liability 15,499 18,147 19,960 21,253 Total current liabilities 268,010 261,998 292,465 237,393 Long-term workers’ compensation claims liabilities 169,893 173,856 181,323 190,094 Long-term debt 19,778 14,723 0 0 Deferred income taxes 8,421 8,421 8,421 13,256 Customer deposits and other long-term liabilities 1,534 1,487 1,475 1,483 Total liabilities 467,636 460,485 483,684 442,226 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 71 72 72 72 Additional paid-in capital 5,165 6,173 6,416 6,964 Accumulated other comprehensive income (loss) 21 4 10 (31 ) Retained earnings 20,965 28,295 37,683 47,546 26,222 34,544 44,181 54,551 $ 493,858 $ 495,029 $ 527,865 $ 496,777 (in thousands, except per share amounts and market price per share) As of March 31, June 30, September 30, December 31, (As Reported) (As Reported) ASSETS Current assets: Cash and cash equivalents $ 15,205 $ 4,439 $ 16,881 $ 25,218 Marketable securities 21,670 0 5,071 0 Trade accounts receivable, net 130,376 137,862 155,706 90,529 Income taxes receivable 13,586 8,737 0 1,038 Prepaid expenses and other 6,658 5,689 4,268 3,173 Restricted certificates of deposit 0 26,015 0 10,000 Restricted marketable securities and workers’ compensation deposits 12,533 21,343 30,850 76,110 Deferred income taxes 15,763 15,774 18,972 20,941 Total current assets 215,791 219,859 231,748 227,009 Marketable securities 6,034 6,048 6,089 6,082 Property, equipment and software, net 22,648 22,648 22,465 22,820 Restricted certificates of deposit 114,335 88,320 88,320 0 Restricted marketable securities and workers’ compensation deposits 78,516 101,828 126,695 187,916 Other assets 4,960 4,840 4,728 5,130 Goodwill 47,820 47,820 47,820 47,820 $ 490,104 $ 491,363 $ 527,865 $ 496,777 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Line of credit $ 5,772 $ 3,223 $ 0 $ 0 Current portion of long-term debt 25,220 27,220 34,887 19,833 Accounts payable 3,500 2,419 3,182 3,217 Accrued payroll, payroll taxes and related benefits 150,102 141,278 161,127 121,343 Income taxes payable 0 0 4,478 0 Other accrued liabilities 6,190 4,845 2,383 6,166 Workers’ compensation claims liabilities 56,480 60,457 66,448 65,581 Safety incentives liability 15,499 18,147 19,960 21,253 Total current liabilities 262,763 257,589 292,465 237,393 Long-term workers’ compensation claims liabilities 165,785 169,154 181,323 190,094 Long-term debt 19,778 14,723 0 0 Deferred income taxes 8,159 8,159 8,421 13,256 Customer deposits and other long-term liabilities 1,534 1,487 1,475 1,483 Total liabilities 458,019 451,112 483,684 442,226 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 71 72 72 72 Additional paid-in capital 5,165 6,173 6,416 6,964 Accumulated other comprehensive income (loss) 21 4 10 (31 ) Retained earnings 26,828 34,002 37,683 47,546 32,085 40,251 44,181 54,551 $ 490,104 $ 491,363 $ 527,865 $ 496,777 (in thousands, except per share amounts and market price per share) As of March 31, June 30, (Adjustments) (Adjustments) ASSETS Current assets: Cash and cash equivalents $ 0 $ 0 Marketable securities 0 0 Trade accounts receivable, net 0 0 Income taxes receivable 545 457 Prepaid expenses and other 0 0 Restricted certificates of deposit 0 0 Restricted marketable securities and workers’ compensation deposits 0 0 Deferred income taxes 3,209 3,209 Total current assets 3,754 3,666 Marketable securities 0 0 Property, equipment and software, net 0 0 Restricted certificates of deposit 0 0 Restricted marketable securities and workers’ compensation deposits 0 0 Other assets 0 0 Goodwill 0 0 $ 3,754 $ 3,666 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Line of credit $ 0 $ 0 Current portion of long-term debt 0 0 Accounts payable 0 0 Accrued payroll, payroll taxes and related benefits (103 ) (522 ) Other accrued liabilities 0 0 Workers’ compensation claims liabilities 5,350 4,931 Safety incentives liability 0 0 Total current liabilities 5,247 4,409 Long-term workers’ compensation claims liabilities 4,108 4,702 Long-term debt 0 0 Deferred income taxes 262 262 Customer deposits and other long-term liabilities 0 0 Total liabilities 9,617 9,373 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 0 0 Additional paid-in capital 0 0 Accumulated other comprehensive loss 0 0 Retained earnings (5,863 ) (5,707 ) (5,863 ) (5,707 ) $ 3,754 $ 3,666 (in thousands, except per share amounts) As of As Restated March 31, June 30, September 30, December 31, ASSETS Current assets: Cash and cash equivalents $ 66,268 $ 47,869 $ 51,985 $ 11,544 Marketable securities 31,013 32,033 34,760 29,957 Trade accounts receivable, net 95,956 104,008 129,761 102,627 Income taxes receivable 3,059 34,803 14,296 11,947 Prepaid expenses and other 4,621 5,283 4,966 3,813 Restricted marketable securities and workers’ compensation deposits 0 0 0 3,776 Deferred income taxes 11,969 11,977 20,263 19,138 Total current assets 212,886 235,973 256,031 182,802 Marketable securities 6,680 10,597 15,984 20,930 Property, equipment and software, net 21,779 21,786 22,576 22,675 Restricted certificates of deposit 12,789 20,943 20,943 114,335 Restricted marketable securities and workers’ compensation deposits 31,133 34,696 43,821 58,533 Other assets 4,028 3,979 3,836 5,306 Goodwill 47,820 47,820 47,820 47,820 $ 337,115 $ 375,794 $ 411,011 $ 452,401 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Current portion of long-term debt $ 220 $ 220 $ 220 $ 25,220 Accounts payable 2,382 2,435 2,839 2,719 Accrued payroll, payroll taxes and related benefits 112,669 104,083 129,264 115,837 Other accrued liabilities 2,541 3,227 5,440 6,230 Workers’ compensation claims liabilities 44,383 54,040 58,017 61,064 Safety incentives liability 12,192 12,718 14,063 14,232 Total current liabilities 174,387 176,723 209,843 225,302 Long-term workers’ compensation claims liabilities 84,525 162,246 162,484 164,214 Long-term debt 4,998 4,943 4,888 19,833 Deferred income taxes 10,392 10,392 4,973 8,557 Customer deposits and other long-term liabilities 1,799 1,967 1,888 1,675 Total liabilities 276,101 356,271 384,076 419,581 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 72 72 72 71 Additional paid-in capital 6,203 5,798 5,605 4,410 Accumulated other comprehensive loss (37 ) (50 ) (18 ) (23 ) Retained earnings 54,776 13,703 21,276 28,362 61,014 19,523 26,935 32,820 $ 337,115 $ 375,794 $ 411,011 $ 452,401 (in thousands, except per share amounts) As of As Reported March 31, June 30, September 30, December 31, ASSETS Current assets: Cash and cash equivalents $ 66,268 $ 47,869 $ 51,985 $ 11,544 Marketable securities 31,013 32,033 34,760 29,957 Trade accounts receivable, net 95,956 104,008 129,761 102,627 Income taxes receivable 1,596 0 12,553 11,421 Prepaid expenses and other 4,621 5,283 4,966 3,813 Restricted marketable securities and workers’ compensation deposits 0 0 0 3,776 Deferred income taxes 8,936 8,944 17,229 15,791 Total current assets 208,390 198,137 251,254 178,929 Marketable securities 6,680 10,597 15,984 20,930 Property, equipment and software, net 21,779 21,786 22,576 22,675 Restricted certificates of deposit 12,789 20,943 20,943 114,335 Restricted marketable securities and workers’ compensation deposits 31,133 34,696 43,821 58,533 Other assets 4,028 3,979 3,836 5,306 Goodwill 47,820 47,820 47,820 47,820 $ 332,619 $ 337,958 $ 406,234 $ 448,528 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Current portion of long-term debt $ 220 $ 220 $ 220 $ 25,220 Accounts payable 2,382 2,435 2,839 2,719 Accrued payroll, payroll taxes and related benefits 109,870 103,564 129,188 115,820 Income taxes payable 0 2,322 0 0 Other accrued liabilities 2,541 3,227 5,440 6,230 Workers’ compensation claims liabilities 38,306 39,069 48,127 54,049 Safety incentives liability 12,192 12,718 14,063 14,232 Total current liabilities 165,511 163,555 199,877 218,270 Long-term workers’ compensation claims liabilities 81,829 83,437 160,216 161,933 Long-term debt 4,998 4,943 4,888 19,833 Deferred income taxes 10,392 10,392 4,973 8,159 Customer deposits and other long-term liabilities 1,799 1,967 1,888 1,675 Total liabilities 264,529 264,294 371,842 409,870 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 72 72 72 71 Additional paid-in capital 6,203 5,798 5,605 4,410 Accumulated other comprehensive loss (37 ) (50 ) (18 ) (23 ) Retained earnings 61,852 67,844 28,733 34,200 68,090 73,664 34,392 38,658 $ 332,619 $ 337,958 $ 406,234 $ 448,528 (in thousands, except per share amounts) As of Adjustments March 31, June 30, September 30, December 31, ASSETS Current assets: Cash and cash equivalents $ 0 $ 0 $ 0 $ 0 Marketable securities 0 0 0 0 Trade accounts receivable, net 0 0 0 0 Income taxes receivable 1,463 34,803 1,743 526 Prepaid expenses and other 0 0 0 0 Restricted marketable securities and workers’ compensation deposits 0 0 0 0 Deferred income taxes 3,033 3,033 3,034 3,347 Total current assets 4,496 37,836 4,777 3,873 Marketable securities 0 0 0 0 Property, equipment and software, net 0 0 0 0 Restricted certificates of deposit 0 0 0 0 Restricted marketable securities and workers’ compensation deposits 0 0 0 0 Other assets 0 0 0 0 Goodwill 0 0 0 0 $ 4,496 $ 37,836 $ 4,777 $ 3,873 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Current portion of long-term debt $ 0 $ 0 $ 0 $ 0 Accounts payable 0 0 0 0 Accrued payroll, payroll taxes and related benefits 2,799 519 76 17 Income taxes payable 0 (2,322 ) 0 0 Other accrued liabilities 0 0 0 0 Workers’ compensation claims liabilities 6,077 14,971 9,890 7,015 Safety incentives liability 0 0 0 0 Total current liabilities 8,876 13,168 9,966 7,032 Long-term workers’ compensation claims liabilities 2,696 78,809 2,268 2,281 Long-term debt 0 0 0 0 Deferred income taxes 0 0 0 398 Customer deposits and other long-term liabilities 0 0 0 0 Total liabilities 11,572 91,977 12,234 9,711 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 0 0 0 0 Additional paid-in capital 0 0 0 0 Accumulated other comprehensive loss 0 0 0 0 Retained earnings (7,076 ) (54,141 ) (7,457 ) (5,838 ) (7,076 ) (54,141 ) (7,457 ) (5,838 ) $ 4,496 $ 37,836 $ 4,777 $ 3,873 (in thousands, except per share amounts) Three months ended As Restated March 31, June 30, September 30, December 31, (As Restated) (As Restated) Revenues: Professional employer service fees $ 127,234 $ 139,612 $ 152,108 $ 153,332 Staffing services 39,166 42,347 46,617 40,425 Total revenues 166,400 181,959 198,725 193,757 Cost of revenues: Direct payroll costs 29,764 32,188 35,308 30,704 Payroll taxes and benefits 88,077 71,808 75,237 77,162 Workers’ compensation 39,628 41,485 45,290 44,734 Total cost of revenues 157,469 145,481 155,835 152,600 Gross margin 8,931 36,478 42,890 41,157 Selling, general and administrative expenses 16,970 21,429 25,440 26,338 Depreciation and amortization 683 709 721 738 (Loss) income from operations (8,722 ) 14,340 16,729 14,081 Other (expense) income: Investment income 87 229 254 201 Interest expense (520 ) (562 ) (467 ) (416 ) Other, net (14 ) (65 ) (3 ) (6 ) Other (expense), net (447 ) (398 ) (216 ) (221 ) (Loss) income before income taxes (9,169 ) 13,942 16,513 13,860 (Benefit from) provision for income taxes (3,341 ) 5,040 5,540 2,413 Net (loss) income $ (5,828 ) $ 8,902 $ 10,973 $ 11,447 Basic (loss) earnings per common share $ (.82 ) $ 1.24 $ 1.52 $ 1.59 Weighted average number of basic common shares outstanding 7,135 7,151 7,201 7,203 Diluted (loss) earnings per common share $ (.82 ) $ 1.21 $ 1.49 $ 1.55 Weighted average number of diluted common shares outstanding 7,135 7,327 7,362 7,396 Cash dividends per common share $ .22 $ .22 $ .22 $ .22 (in thousands, except per share amounts) Three months ended As Reported March 31, June 30, September 30, December 31, (As Reported) (As Reported) Revenues: Professional employer service fees $ 127,751 $ 140,048 $ 152,108 $ 153,332 Staffing services 39,166 42,347 46,617 40,425 Total revenues 166,917 182,395 198,725 193,757 Cost of revenues: Direct payroll costs 29,764 32,188 35,308 30,704 Payroll taxes and benefits 88,294 72,146 75,237 77,162 Workers’ compensation 39,883 41,897 45,290 44,734 Total cost of revenues 157,941 146,231 155,835 152,600 Gross margin 8,976 36,164 42,890 41,157 Selling, general and administrative expenses 16,975 21,278 25,440 26,338 Depreciation and amortization 683 709 721 738 (Loss) income from operations (8,682 ) 14,177 16,729 14,081 Other (expense) income: Investment income 89 148 254 201 Interest expense (520 ) (562 ) (467 ) (416 ) Other, net (14 ) (65 ) (3 ) (6 ) Other (expense), net (445 ) (479 ) (216 ) (221 ) (Loss) income before income taxes (9,127 ) 13,698 16,513 13,860 (Benefit from) provision for income taxes (3,325 ) 4,952 5,540 2,413 Net (loss) income $ (5,802 ) $ 8,746 $ 10,973 $ 11,447 Basic (loss) earnings per common share $ (.81 ) $ 1.22 $ 1.52 $ 1.59 Weighted average number of basic common shares outstanding 7,135 7,151 7,201 7,203 Diluted (loss) earnings per common share $ (.81 ) $ 1.19 $ 1.49 $ 1.55 Weighted average number of diluted common shares outstanding 7,135 7,327 7,362 7,396 Cash dividends per common share $ .22 $ .22 $ .22 $ .22 (in thousands, except per share amounts) Three months ended Adjustments March 31, June 30, (Adjustments) (Adjustments) Revenues: Professional employer service fees $ (517 ) $ (436 ) Staffing services 0 0 Total revenues (517 ) (436 ) Cost of revenues: Direct payroll costs 0 0 Payroll taxes and benefits (217 ) (338 ) Workers’ compensation (255 ) (412 ) Total cost of revenues (472 ) (750 ) Gross margin (45 ) 314 Selling, general and administrative expenses (5 ) 151 Depreciation and amortization 0 0 (Loss) income from operations (40 ) 163 Other (expense) income: Investment income (2 ) 81 Interest expense 0 0 Other, net 0 0 Other (expense) income, net (2 ) 81 (Loss) income before income taxes (42 ) 244 (Benefit from) provision for income taxes (16 ) 88 Net (loss) income $ (26 ) $ 156 Basic (loss) earnings per common share $ (.01 ) $ .02 Weighted average number of basic common shares outstanding 0 0 Diluted (loss) earnings per common share $ (.01 ) $ .02 Weighted average number of diluted common shares outstanding 0 0 Cash dividends per common share $ 0 $ 0 (in thousands, except per share amounts) Three months ended As Restated March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 102,734 $ 112,238 $ 126,396 $ 129,154 Staffing services 33,451 38,566 48,503 45,313 Total revenues 136,185 150,804 174,899 174,467 Cost of revenues: Direct payroll costs 25,417 29,311 37,087 34,584 Payroll taxes and benefits 72,146 58,853 64,308 67,793 Workers’ compensation 29,182 115,518 33,661 35,090 Total cost of revenues 126,745 203,682 135,056 137,467 Gross margin 9,440 (52,878 ) 39,843 37,000 Selling, general and administrative expenses 14,093 17,958 21,679 20,335 Depreciation and amortization 584 613 646 663 (Loss) income from operations (5,237 ) (71,449 ) 17,518 16,002 Other income (expense): Investment income 168 160 61 154 Interest expense (44 ) (44 ) (43 ) (42 ) Other, net (10 ) (7 ) 178 (9 ) Other income, net 114 109 196 103 (Loss) income before income taxes (5,123 ) (71,340 ) 17,714 16,105 (Benefit from) provision for income taxes (1,840 ) (31,558 ) 8,848 7,452 Net (loss) income $ (3,283 ) $ (39,782 ) $ 8,866 $ 8,653 Basic (loss) earnings per common share $ (.46 ) $ (5.55 ) $ 1.24 $ 1.22 Weighted average number of basic common shares outstanding 7,170 7,173 7,177 7,122 Diluted (loss) earnings per common share $ (.46 ) $ (5.55 ) $ 1.19 $ 1.20 Weighted average number of diluted common shares outstanding 7,170 7,173 7,428 7,234 Cash dividends per common share $ .18 $ .18 $ .18 $ .22 (in thousands, except per share amounts) Three months ended As Reported March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 101,689 $ 112,503 $ 126,456 $ 129,703 Staffing services 33,451 38,566 48,503 45,313 Total revenues 135,140 151,069 174,959 175,016 Cost of revenues: Direct payroll costs 25,417 29,311 37,087 34,584 Payroll taxes and benefits 72,817 61,130 65,061 67,836 Workers’ compensation 27,600 30,776 115,593 38,555 Total cost of revenues 125,834 121,217 217,741 140,975 Gross margin 9,306 29,852 (42,782 ) 34,041 Selling, general and administrative expenses 14,369 17,958 21,213 20,281 Depreciation and amortization 584 613 646 663 (Loss) income from operations (5,647 ) 11,281 (64,641 ) 13,097 Other income (expense): Investment income 144 157 155 138 Interest expense (44 ) (44 ) (43 ) (42 ) Other, net (10 ) (7 ) 178 (9 ) Other income, net 90 106 290 87 (Loss) income before income taxes (5,557 ) 11,387 (64,351 ) 13,184 (Benefit from) provision for income taxes (1,974 ) 4,104 (26,533 ) 6,150 Net (loss) income $ (3,583 ) $ 7,283 $ (37,818 ) $ 7,034 Basic (loss) earnings per common share $ (.50 ) $ 1.02 $ (5.27 ) $ .99 Weighted average number of basic common shares outstanding 7,170 7,173 7,177 7,122 Diluted (loss) earnings per common share $ (.50 ) $ .98 $ (5.27 ) $ .97 Weighted average number of diluted common shares outstanding 7,170 7,421 7,177 7,234 Cash dividends per common share $ .18 $ .18 $ .18 $ .22 (in thousands, except per share amounts) Three months ended Adjustments March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 1,045 $ (265 ) $ (60 ) $ (549 ) Staffing services 0 0 0 0 Total revenues 1,045 (265 ) (60 ) (549 ) Cost of revenues: Direct payroll costs 0 0 0 0 Payroll taxes and benefits (671 ) (2,277 ) (753 ) (43 ) Workers’ compensation 1,582 84,742 (81,932 ) (3,465 ) Total cost of revenues 911 82,465 (82,685 ) (3,508 ) Gross margin 134 (82,730 ) 82,625 2,959 Selling, general and administrative expenses (276 ) 0 466 54 Depreciation and amortization 0 0 0 0 (Loss) income from operations 410 (82,730 ) 82,159 2,905 Other income (expense): Investment income 24 3 (94 ) 16 Interest expense 0 0 0 0 Other, net 0 0 0 0 Other income (expense), net 24 3 (94 ) 16 (Loss) income before income taxes 434 (82,727 ) 82,065 2,921 (Benefit from) provision for income taxes 134 (35,662 ) 35,381 1,302 Net (loss) income $ 300 $ (47,065 ) $ 46,684 $ 1,619 Basic (loss) earnings per common share $ .04 $ (6.57 ) $ 6.51 $ .23 Weighted average number of basic common shares outstanding 0 0 0 0 Diluted (loss) earnings per common share $ .04 $ (6.53 ) $ 6.46 $ .23 Weighted average number of diluted common shares outstanding 0 (248 ) 251 0 Cash dividends per common share $ 0 $ 0 $ 0 $ 0 (in thousands, except per share amounts) Three months ended As Restated March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 82,278 $ 94,456 $ 108,127 $ 108,224 Staffing services 29,733 35,304 41,727 37,117 Total revenues 112,011 129,760 149,854 145,341 Cost of revenues: Direct payroll costs 22,371 26,611 31,585 28,308 Payroll taxes and benefits 58,599 51,050 55,982 56,532 Workers’ compensation 24,032 28,459 32,671 38,265 Total cost of revenues 105,002 106,120 120,238 123,105 Gross margin 7,009 23,640 29,616 22,236 Selling, general and administrative expenses 11,735 14,506 16,820 16,378 Depreciation and amortization 460 506 521 550 (Loss) income from operations (5,186 ) 8,628 12,275 5,308 Other income (expense): Investment income 457 (342 ) 206 218 Interest expense (80 ) (64 ) (48 ) (46 ) Other, net (6 ) 1 3 (7 ) Other income (expense), net 371 (405 ) 161 165 (Loss) income before income taxes (4,815 ) 8,223 12,436 5,473 (Benefit from) provision for income taxes (1,614 ) 2,704 3,711 843 Net (loss) income $ (3,201 ) $ 5,519 $ 8,725 $ 4,630 Basic (loss) earnings per common share $ (.46 ) $ .78 $ 1.22 $ .65 Weighted average number of basic common shares outstanding 7,022 7,082 7,150 7,165 Diluted (loss) earnings per common share $ (.46 ) $ .75 $ 1.18 $ .62 Weighted average number of diluted common shares outstanding 7,022 7,374 7,425 7,477 Cash dividends per common share $ .13 $ .13 $ .13 $ .18 (in thousands, except per share amounts) Three months ended As Reported March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 81,818 $ 93,494 $ 106,244 $ 107,407 Staffing services 29,733 35,304 41,727 37,117 Total revenues 111,551 128,798 147,971 144,524 Cost of revenues: Direct payroll costs 22,296 26,611 31,585 28,308 Payroll taxes and benefits 59,123 53,483 57,977 58,320 Workers’ compensation 21,821 24,978 28,223 33,595 Total cost of revenues 103,240 105,072 117,785 120,223 Gross margin 8,311 23,726 30,186 24,301 Selling, general and administrative expenses 11,811 14,494 16,808 16,948 Depreciation and amortization 460 506 521 550 (Loss) income from operations (3,960 ) 8,726 12,857 6,803 Other income (expense): Investment income 173 173 154 223 Interest expense (80 ) (64 ) (48 ) (46 ) Other, net (6 ) 1 3 (7 ) Other income, net 87 110 109 170 (Loss) income before income taxes (3,873 ) 8,836 12,966 6,973 (Benefit from) provision for income taxes (1,324 ) 2,950 3,972 1,412 Net (loss) income $ (2,549 ) $ 5,886 $ 8,994 $ 5,561 Basic (loss) earnings per common share $ (.36 ) $ .83 $ 1.26 $ .78 Weighted average number of basic common shares outstanding 7,022 7,082 7,150 7,165 Diluted (loss) earnings per common share $ (.36 ) $ .80 $ 1.21 $ .74 Weighted average number of diluted common shares outstanding 7,022 7,374 7,425 7,477 Cash dividends per common share $ .13 $ .13 $ .13 $ .18 (in thousands, except per share amounts) Three months ended Adjustments March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 460 $ 962 $ 1,883 $ 817 Staffing services 0 0 0 0 Total revenues 460 962 1,883 817 Cost of revenues: Direct payroll costs 75 0 0 0 Payroll taxes and benefits (524 ) (2,433 ) (1,995 ) (1,788 ) Workers’ compensation 2,211 3,481 4,448 4,670 Total cost of revenues 1,762 1,048 2,453 2,882 Gross margin (1,302 ) (86 ) (570 ) (2,065 ) Selling, general and administrative expenses (76 ) 12 12 (570 ) Depreciation and amortization 0 0 0 0 (Loss) income from operations (1,226 ) (98 ) (582 ) (1,495 ) Other income (expense): Investment income 284 (515 ) 52 (5 ) Interest expense 0 0 0 0 Other, net 0 0 0 0 Other income (expense), net 284 (515 ) 52 (5 ) (Loss) income before income taxes (942 ) (613 ) (530 ) (1,500 ) (Benefit from) provision for income taxes (290 ) (246 ) (261 ) (569 ) Net (loss) income $ (652 ) $ (367 ) $ (269 ) $ (931 ) Basic (loss) earnings per common share $ (.10 ) $ (.05 ) $ (.04 ) $ (.13 ) Weighted average number of basic common shares outstanding 0 0 0 0 Diluted (loss) earnings per common share $ (.10 ) $ (.05 ) $ (.03 ) $ (.12 ) Weighted average number of diluted common shares outstanding 0 0 0 0 Cash dividends per common share $ 0 $ 0 $ 0 $ 0

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2015
Subsequent Events [Abstract]
Subsequent Events	15. Subsequent Events Subsequent to December 31, 2015, the Company reached an agreement to pay its third party provider of MCC services $10.0 million in exchange for the elimination of all future MCC fees on workers’ compensation claims incurred on or before December 31, 2015. Under this agreement the Company will make quarterly payments of $1,250,000 starting April 1, 2016 and continuing through January 1, 2018. The agreement includes certain limitations on total claims and services. The Company and its third party provider also agreed to a per claim fixed fee structure on all claims incurred after December 31, 2015. BBSI was current on its quarterly payments as of April 1, 2016. The Company accelerated to May 24, 2016 the payment of $2.5 million of the $5 million payment originally due December 31, 2016 on its term loan.

Summary of Operations and Sig24

Summary of Operations and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of operations	Nature of operations Barrett Business Services, Inc. (“BBSI”, the “Company”), is a leading provider of business management solutions for small and mid-sized companies. The Company has developed a management platform that integrates a knowledge-based approach from the management consulting industry with tools from the human resource outsourcing industry. This platform, through the effective leveraging of human capital, helps our business owner clients run their businesses more effectively. We believe this platform, delivered through our decentralized organizational structure, differentiates BBSI from our competitors. The Company operates through a network of 55 branch offices throughout California, Oregon, Washington, Arizona, Colorado, Idaho, Nevada, Utah, Delaware, Maryland, North Carolina and Virginia. Approximately 78%, 77% and 74%, respectively, of our revenue during 2015, 2014 and 2013 was attributable to our California operations. BBSI was incorporated in Maryland in 1965. The Company operates a wholly owned captive insurance company, Associated Insurance Company for Excess (“AICE”). AICE is a fully licensed captive insurance company holding a certificate of authority from the Arizona Department of Insurance. The purpose of AICE is twofold: (1) to provide access to more competitive and cost effective insurance markets and (2) to provide additional flexibility in cost effective risk management. AICE provides excess workers’ compensation coverage up to $5.0 million per occurrence, except in Maryland and Colorado, where our retention per occurrence is $1.0 million and $2.0 million, respectively. AICE maintains excess workers’ compensation insurance coverage with ACE between $5.0 million and $15.0 million per occurrence, except in Maryland, where coverage with ACE is between $1.0 million and $25.0 million per occurrence, and in Colorado, where the coverage with ACE is between $2.0 million and statutory limits per occurrence. The Company also operates a wholly owned insurance company, Ecole Insurance Company (“Ecole”). Ecole is a fully licensed insurance company holding a certificate of authority from the Arizona Department of Insurance. Ecole provides workers’ compensation coverage to the Company’s employees working in Arizona, Utah and Nevada. The restricted capital used to capitalize the insurance company was approximately $6.1 million and is included in restricted marketable securities and workers’ compensation deposits in our consolidated balance sheets.
Basis of Presentation	Basis of Presentation The consolidated financial statements for the years ended December 31, 2015, 2014 and 2013, respectively, reflect the effect of adjustments to prior periods as disclosed in “Note 2. Restatement of Previously Issued Consolidated Financial Statements.” The effect of the restatement adjustments on periods prior to December 31, 2013 has been presented as opening prior period adjustments to stockholders’ equity as of December 31, 2012.
Principles of consolidation	Principles of consolidation The accompanying financial statements are prepared on a consolidated basis. All significant intercompany account balances and transactions between BBSI, AICE, Ecole and BBS I, LLC, the aircraft subsidiary which owns an aircraft for management’s operational travel needs, have been eliminated in consolidation.
Reportable Segment	Reportable Segment The Company has one principal operating and reporting segment. The chief operating decision maker (our Chief Executive Officer) regularly reviews the financial information of our business at a consolidated level in deciding how to allocate resources and in assessing performance.
Revenue recognition	Revenue recognition We recognize professional employer (PEO) service and staffing service revenue as services are rendered by our workforce. PEO services are normally used by organizations to satisfy ongoing needs related to the management of human capital and are governed by the terms of a client services agreement which covers all employees at a particular work site. Our client services agreements have a minimum term of one year, are renewable on an annual basis and typically require 30 days’ written notice to cancel or terminate the contract by either party. In addition, our client services agreements provide for immediate termination upon any default of the client regardless of when notice is given. We report PEO revenues on a net basis because we are not the primary obligor for the services provided by our clients to their customers pursuant to our client services agreements. We reduce these service fee revenues by the amounts invoiced to our clients for direct payroll expenses such as salaries, wages, health insurance, employee out-of-pocket expenses incurred incidental to employment and safety incentives. Safety incentives represent cash incentives paid to certain client companies for maintaining safe-work practices and minimizing workplace injuries. The safety incentive is based on a percentage of annual payroll and is paid annually to clients who meet predetermined workers’ compensation claims cost objectives.
Cost of revenues	Cost of revenues Our cost of revenues for staffing services is comprised of direct payroll costs, employer payroll related taxes, employee benefits, and workers’ compensation. Our cost of revenues for PEO services includes only employer payroll related taxes and workers’ compensation. Direct payroll costs represent the gross payroll earned by staffing services employees based on salary or hourly wages. Payroll taxes and employee benefits consist of the employer’s portion of Social Security and Medicare taxes, federal and state unemployment taxes, and staffing services employee reimbursements for materials, supplies and other expenses, which are paid by our customer. Workers’ compensation costs consist primarily of the costs associated with our workers’ compensation program, including claims reserves, claims administration fees, legal fees, medical cost containment (MCC) expense, state administrative agency fees, third party broker commission, risk manager payroll and excess insurance premiums for catastrophic injuries. We maintain separate workers’ compensation insurance policies for employees working in states where the Company is not self-insured, including California.
Cash and cash equivalents	Cash and cash equivalents We consider non-restricted short-term investments, which are highly liquid, readily convertible into cash, and have original maturities of less than three months to be cash equivalents for purposes of the consolidated statements of cash flows. A substantial portion of the Company’s cash and cash equivalents is invested in tax-exempt money market funds managed by the Company’s principal bank. The Company maintains cash balances in bank accounts that normally exceed FDIC insured limits. The Company has not experienced any losses related to its cash concentration.
Marketable securities	Marketable securities As of December 31, 2015, the Company’s marketable securities consisted of municipal bonds, money market funds and corporate bonds. We classify our marketable securities as trading or available-for-sale. The Company had no trading marketable securities at December 31, 2015 and 2014. The Company classifies municipal bonds, money market funds, and corporate bonds as available for sale. They are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive (loss) income in stockholders’ equity. Management considers available evidence in evaluating potential impairment of investments, including the duration and extent to which fair value is less than cost and the Company’s ability and intent to hold the investments. In the event a loss is determined to be other-than-temporary, the loss will be recognized in the consolidated statements of operations.
Restricted marketable securities	Restricted marketable securities At December 31, 2015, restricted marketable securities consisted of money market funds, certificates of deposit, U.S. Treasuries, municipal bonds, and corporate bonds with maturities generally from 180 days to two years (see Notes 3, 4 and 6). At December 31, 2015, the approximate fair value of restricted marketable securities equaled their approximate amortized cost. Restricted marketable securities have been categorized as available-for-sale. They are reported at fair value with unrealized gains and losses, net of taxes, shown as a component of accumulated other comprehensive income (loss) in stockholders’ equity. Realized gains and losses on sales of restricted marketable securities are included in other income (expense) as other, net in our consolidated statements of operations.
Allowance for doubtful accounts	Allowance for doubtful accounts The Company had an allowance for doubtful accounts of $268,000 and $291,000 at December 31, 2015 and 2014, respectively. We make estimates of the collectability of our accounts receivable for services provided to our customers. Management analyzes historical bad debts, customer concentrations, customer credit-worthiness, current economic trends and changes in customers’ payment trends when evaluating the adequacy of the allowance for doubtful accounts. If the financial condition of our customers deteriorates, resulting in an impairment of their ability to make payments, additional allowances may be required. Our allowance for doubtful accounts activity is summarized as follows (in thousands): 2015 2014 2013 Balance at January 1, Allowance for doubtful accounts $ 291 $ 242 $ 381 Charges to expense 116 103 300 Write-offs of uncollectible accounts, net of recoveries (139 ) (54 ) (439 ) Balance at December 31, Allowance for doubtful accounts $ 268 $ 291 $ 242
Income taxes	Income taxes Our income taxes are accounted for using an asset and liability approach. This requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement and tax basis of assets and liabilities at the applicable tax rates. A valuation allowance is recorded against deferred tax assets if, based on the weight of the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized. The factors used to assess the likelihood of realization include the Company’s forecast of the reversal of temporary differences, future taxable income and available tax planning strategies that could be implemented to realize the net deferred tax assets. Failure to achieve forecasted taxable income in applicable tax jurisdictions could affect the ultimate realization of deferred tax assets and could result in an increase in the Company’s effective tax rate on future earnings. The determination of our provision for income taxes requires significant judgment, the use of estimates, and the interpretation and application of complex tax laws. Significant judgment is required in assessing the timing and amounts of deductible and taxable items and the probability of sustaining uncertain tax positions. The Company recognizes the tax benefit from uncertain tax positions if it is more likely than not that the tax positions will be sustained on examination by the tax authorities. The tax benefit is measured based on the largest benefit that has a greater than 50% likelihood of being realized upon ultimate settlement. As facts and circumstances change, we reassess these probabilities and record any changes in the consolidated financial statements as appropriate. The Company recognizes interest and penalties related to unrecognized tax benefits in income tax expense.
Business combinations	Business combinations We account for business combinations using the acquisition method of accounting. Transaction costs incurred in connection with a business combination are expensed as incurred. Changes in deferred tax asset valuation allowances and acquired income tax uncertainties after the measurement period are recognized in earnings.
Goodwill and intangible assets	Goodwill and intangible assets Goodwill is recorded as the difference, if any, between the aggregate consideration paid for a business combination and the fair value of the net assets acquired. Goodwill is not amortized but is evaluated for impairment annually, or more frequently if indicators of impairment are present or changes in circumstances suggest that impairment may exist. The Company has one reporting unit and evaluates the carrying value of goodwill annually at December 31. No impairment has been recognized in the periods presented.
Property, equipment and software	Property, equipment and software Property, equipment and software are stated at cost. Expenditures for maintenance and repairs are charged to operating expense as incurred and expenditures for additions and improvements are capitalized. The cost of assets sold or otherwise disposed of and the related accumulated depreciation are eliminated from the accounts, and any resulting gain or loss is reflected in the consolidated statements of operations. Depreciation of property, equipment and software is calculated using either straight-line or accelerated methods over estimated useful lives of the related assets or lease terms, as follows: Years Buildings 39 Office furniture and fixtures 7 Computer hardware and software 3-10 Aircraft 20 Leasehold improvements
Impairment of long-lived assets	Impairment of long-lived assets Long-lived assets, such as property, equipment and software and acquired intangibles subject to amortization, are reviewed for impairment annually, or whenever events or changes in circumstances indicate that the remaining estimated useful life may warrant revision or that the carrying amount of an asset may not be recoverable. Some of the events or changes in circumstances that would trigger an impairment review include, but are not limited to, significant under-performance relative to expected and/or historical results, significant negative industry or economic trends or knowledge of transactions involving the sale of similar property at amounts below the carrying value. Assets are grouped for recognition and measurement of impairment at the lowest level for which identifiable cash flows are largely independent of the cash flows of other assets. If the carrying amount of an asset group exceeds the estimated undiscounted future cash flows expected to be generated by the asset, then an impairment charge is recognized to the extent the carrying amount exceeds the asset’s fair value. In determining fair value, management considers current results, trends, future prospects, and other economic factors. No impairment has been recognized in the periods presented.
Workers' compensation claims liabilities	Workers’ compensation claims liabilities Our workers’ compensation claims liabilities do not represent an exact calculation of liability but rather represent management’s best estimate, utilizing actuarial expertise and projection techniques, at a given reporting date. The estimated liability for open workers’ compensation claims is based on an evaluation of information provided by our internal claims adjusters and our third-party administrators for workers’ compensation claims, coupled with an actuarial estimate of future adverse cost development with respect to reported claims and incurred but not reported claims (together, IBNR). Included in the estimate for workers’ compensation claims liabilities are case reserve estimates for reported losses, plus additional amounts for estimated future adverse cost development of IBNR claims, legal costs, MCC expenses, and unallocated loss adjustment expenses, including future administrative fees to be paid to third party service providers. These estimates are reviewed at least quarterly and adjustments to estimated liabilities are reflected in current operating results as they become known. The process of arriving at an estimate of unpaid claims and claims adjustment expense involves a high degree of judgment and is affected by both internal and external events, including changes in claims handling practices, changes in reserve estimation procedures, changes in individuals involved in the reserve estimation process, inflation, trends in the litigation and settlement of pending claims, and legislative changes. Our estimates are based on informed judgment, derived from individual experience and expertise applied to multiple sets of data and analyses. We consider significant facts and circumstances known both at the time that loss reserves are initially established and as new facts and circumstances become known. Due to the inherent uncertainty underlying loss reserve estimates, the expenses incurred through final resolution of our liability for our workers’ compensation claims will likely vary from the related loss reserves at the reporting date. Therefore, as specific claims are paid out in the future, actual paid losses may be materially different from our current loss reserves. The Company’s independent actuary provides management with an estimate of the current and long-term portions of our total workers’ compensation claims, which is an important factor in our process for estimating workers’ compensation claims liabilities. The current portion represents the independent actuary’s best estimate of payments the Company will make related to workers’ compensation claims over the ensuing twelve months. The Company will also pay out a portion of claims first incurred in the ensuing twelve months during that twelve-month period. The long-term portion represents the independent actuary’s best estimate of payments the Company will make related to workers’ compensation claims more than twelve months in the future. A basic premise in most actuarial analyses is that historical data and past patterns demonstrated in the incurred and paid historical data form a reasonable basis upon which to project future outcomes, absent a material change. Significant structural changes to the available data can materially impact the reserve estimation process. To the extent a material change affecting the ultimate claim liability becomes known, such change is quantified to the extent possible through an analysis of internal Company data and, if available and when appropriate, external data. Nonetheless, actuaries exercise a considerable degree of judgment in the evaluation of these factors and the need for such actuarial judgment is more pronounced when faced with material uncertainties. Subsequent to December 31, 2015, the Company agreed to pay its third party provider of MCC services $10.0 million in exchange for the elimination of all future MCC fees on claims incurred on or before December 31, 2015. The agreement includes certain limitations on total claims and services. The Company and the third party provider also agreed to a per claim fixed fee payment structure on all claims incurred after December 31, 2015. See Note 15. Subsequent Events for further discussion of this transaction and see Note 2. Restatement of Previously Issued Financial Statements for further discussion regarding the Company’s restatement of historical financial statements related to its accounting for prior MCC fees.
Safety incentives liability	Safety incentives liability Safety incentives represent cash incentives paid to certain PEO client companies for maintaining safe-work practices and minimizing workplace injuries. The incentive is based on a percentage of annual payroll and is paid annually to customers who meet predetermined workers’ compensation claims cost objectives. Safety incentive payments are made only after closure of all workers’ compensation claims incurred during the customer’s contract period. The safety incentive liability is estimated and accrued each month based upon contract year-to-date payroll and the then current amount of the customer’s estimated workers’ compensation claims reserves as established by us and our third party administrator and the expected payout as determined by historical incentive payment trends. The Company provided $21.3 million and $14.2 million at December 31, 2015 and 2014, respectively, as an estimate of the liability for unpaid safety incentives. Safety incentive costs are netted against PEO service revenue in our consolidated statements of operations.
Customer deposits	Customer deposits We require deposits from certain PEO customers to cover a portion of our accounts receivable due from such customers in the event of default of payment.
Comprehensive income (loss)	Comprehensive income (loss) Comprehensive income (loss) includes all changes in equity during a period except those that resulted from investments by or distributions to the Company’s stockholders. Other comprehensive income (loss) refers to revenues, expenses, gains and losses that under U.S. generally accepted accounting principles (GAAP) are included in comprehensive income (loss), but excluded from net income (loss) as these amounts are recorded directly as an adjustment to stockholders’ equity. Our other comprehensive income (loss) is comprised of unrealized holding gains and losses on our available for sale marketable securities.
Statements of cash flows	Statements of cash flows Interest paid during 2015, 2014 and 2013 did not materially differ from interest expense. Income taxes received by the Company for 2015 totaled $4.1 million compared to income taxes paid for 2014 and 2013 of $3.3 million and $9.0 million, respectively.
Basic and diluted earnings per share	Basic and diluted earnings per share Basic earnings per share are computed based on the weighted average number of common shares outstanding for each year using the treasury method. Diluted earnings per share reflect the potential effects of the exercise of outstanding stock options. Basic and diluted shares outstanding are summarized as follows (in thousands): Year Ended 2015 2014 2013 Weighted average number of basic shares outstanding 7,173 7,160 7,105 Effect of dilutive securities 180 0 292 Weighted average number of diluted shares outstanding 7,353 7,160 7,397 As a result of the net loss for the year ended December 31, 2014, 227,000 potential common shares have been excluded from the calculation of diluted loss per share because their effect would be anti-dilutive.
Reclassifications	Reclassifications Certain prior year amounts have been reclassified to conform to the 2015 presentation. Such reclassifications had no impact on the Company’s financial condition, operating results, cash flows, working capital or stockholders’ equity.
Accounting estimates	Accounting estimates The preparation of our consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Management bases its estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Estimates are used for fair value measurement of all marketable securities, allowance for doubtful accounts, deferred income taxes, carrying values for goodwill and property and equipment, accrued workers’ compensation liabilities and safety incentive liabilities. Actual results may or may not differ from such estimates.
Recent accounting pronouncements	Recent accounting pronouncements In May 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (ASU 2014-09). The amendments in ASU 2014-09 provide for a single, principles-based model for revenue recognition that replaces the existing revenue recognition guidance. In April 2015, the FASB voted for a one-year deferral of the effective date of ASU 2014-09. If approved, the new guidance will be effective for annual and interim periods beginning on or after December 15, 2017 and will replace most existing revenue recognition guidance under GAAP when it becomes effective. It permits the use of either a retrospective or cumulative effect transition method and early adoption is not permitted. We have not yet selected a transition method and are in the process of evaluating the effect this standard will have on our consolidated financial statements and related disclosures. In September 2014, the FASB issued Accounting Standards Update No. 2014-15, Presentation of financial statements—going concern (ASU 2014-15) regarding disclosure of uncertainties about an entity’s ability to continue as a going concern. ASU 2014-15 requires an entity’s management to evaluate whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued, and if so, disclose that fact. Management is also required to evaluate and disclose whether its plans alleviate that doubt. The guidance is effective for interim and annual reporting periods beginning after December 15, 2016. We do not expect the adoption of this guidance to have an impact on our consolidated financial statements and disclosures. In April 2015, the FASB issued Accounting Standards Update No. 2015-03, Interest—Imputation of Interest (ASU 2015-03) to simplify the presentation of debt issuance costs. ASU 2015-03 requires debt issuance costs be presented on the balance sheet as a direct reduction from the carrying amount of the related debt liability. The amendments in this accounting standard update are to be applied retrospectively and are effective for interim and annual reporting periods beginning after December 15, 2015. We do not expect the adoption of this accounting standard update to have a material impact on our consolidated financial statements and disclosures. In November 2015, the FASB issued Accounting Standards Update No. 2015-17, Balance Sheet Classification of Deferred Taxes (ASU 2015-17). ASU 2015-17 requires that all deferred tax assets and liabilities, along with any related valuation allowance, be classified as noncurrent on the balance sheet. The guidance becomes effective for the Company beginning with our annual report for the year ending December 31, 2017 with early adoption permitted. The adoption of this standard is not expected to have a material impact on the Company’s consolidated financial statements and disclosures. In January 2016, the FASB issued ASU 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities (ASU 2016-01). ASU 2016-01 requires equity investments to be measured at fair value with changes in fair value recognized in net income; simplifies the impairment assessment of equity investments without readily determinable fair values by requiring a qualitative assessment to identify impairment; eliminates the requirement for public business entities to disclose the method(s) and significant assumptions used to estimate the fair value that is required to be disclosed for financial instruments measured at amortized cost on the balance sheet; requires public business entities to use the exit price notion when measuring the fair value of financial instruments for disclosure purposes; requires an entity to present separately in other comprehensive income the portion of the total change in the fair value of a liability resulting from a change in the instrument-specific credit risk when the entity has elected to measure the liability at fair value in accordance with the fair value option for financial instruments; requires separate presentation of financial assets and financial liabilities by measurement category and form of financial assets on the balance sheet or the accompanying notes to the financial statements and clarifies that an entity should evaluate the need for a valuation allowance on a deferred tax asset related to available-for-sale securities in combination with the entity’s other deferred tax assets. ASU 2016-01 is effective for financial statements issued for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. The Company is currently evaluating the impact that ASU 2016-01 will have on its consolidated financial statements and disclosures. In February 2016, the FASB issued ASU 2016-02, Leases (ASU 2016-02). ASU 2016-02 requires a lessee to record a right of use asset and a corresponding lease liability on the balance sheet for all leases with terms longer than 12 months. ASU 2016-02 is effective for all interim and annual reporting periods beginning after December 15, 2018. Early adoption is permitted. A modified retrospective transition approach is required for lessees for capital and operating leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements, with certain practical expedients available. The Company is in the process of evaluating the impact of ASU 2016-02 on the Company’s consolidated financial statements and disclosures. In March 2016, the FASB issued ASU 2016-09, Compensation—Stock Compensation (ASU 2016-09). ASU 2016-09 simplifies the accounting for the taxes related to stock-based compensation, including adjustments to how excess tax benefits and a company’s payments for tax withholdings should be classified. This guidance will be effective for fiscal years beginning after December 15, 2016. The Company is currently evaluating the impact that ASU 2016-09 will have on its consolidated financial statements and disclosures.

Summary of Operations and Sig25

Summary of Operations and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Allowance for Doubtful Accounts	Our allowance for doubtful accounts activity is summarized as follows (in thousands): 2015 2014 2013 Balance at January 1, Allowance for doubtful accounts $ 291 $ 242 $ 381 Charges to expense 116 103 300 Write-offs of uncollectible accounts, net of recoveries (139 ) (54 ) (439 ) Balance at December 31, Allowance for doubtful accounts $ 268 $ 291 $ 242
Summary of Property, Equipment and Software Over Estimated Useful Life	Depreciation of property, equipment and software is calculated using either straight-line or accelerated methods over estimated useful lives of the related assets or lease terms, as follows: Years Buildings 39 Office furniture and fixtures 7 Computer hardware and software 3-10 Aircraft 20 Leasehold improvements
Summary of Basic and Diluted Common Shares Outstanding	Basic and diluted shares outstanding are summarized as follows (in thousands): Year Ended 2015 2014 2013 Weighted average number of basic shares outstanding 7,173 7,160 7,105 Effect of dilutive securities 180 0 292 Weighted average number of diluted shares outstanding 7,353 7,160 7,397

Restatement of Previously Iss26

Restatement of Previously Issued Financial Statements (Tables)	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Impact on Consolidated Balance Sheets	Impact on Consolidated Balance Sheet (in thousands, except per share amounts) December 31, 2014 Adjustments As Previously Unsupported Workers’ Payroll Tax As ASSETS Current assets: Cash and cash equivalents $ 11,544 $ 0 $ 0 $ 0 $ 11,544 Marketable securities 29,957 0 0 0 29,957 Trade accounts receivable, net 102,627 0 0 0 102,627 Income taxes receivable 11,421 0 0 526 11,947 Prepaid expenses and other 3,813 0 0 0 3,813 Restricted marketable securities and workers’ compensation deposits 3,776 0 0 0 3,776 Deferred income taxes 15,791 0 3,347 0 19,138 Total current assets 178,929 0 3,347 526 182,802 Marketable securities 20,930 0 0 0 20,930 Property, equipment and software, net 22,675 0 0 0 22,675 Restricted certificates of deposit 114,335 0 0 0 114,335 Restricted marketable securities and workers’ compensation deposits 58,533 0 0 0 58,533 Other assets 5,306 0 0 0 5,306 Goodwill 47,820 0 0 0 47,820 $ 448,528 $ 0 $ 3,347 $ 526 $ 452,401 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Current portion of long-term debt $ 25,220 $ 0 $ 0 $ 0 $ 25,220 Accounts payable 2,719 0 0 0 2,719 Accrued payroll, payroll taxes and related benefits 115,820 0 0 17 115,837 Other accrued liabilities 6,230 0 0 0 6,230 Workers’ compensation claims liabilities 54,049 0 7,015 0 61,064 Safety incentives liability 14,232 0 0 0 14,232 Total current liabilities 218,270 0 7,015 17 225,302 Long-term workers’ compensation claims liabilities 161,933 0 2,281 0 164,214 Long-term debt 19,833 0 0 0 19,833 Deferred income taxes 8,159 0 398 0 8,557 Customer deposits and other long-term liabilities 1,675 0 0 0 1,675 Total liabilities 409,870 0 9,694 17 419,581 Commitments and contingencies (Notes 7, 9 and 13) Stockholders’ equity: Common stock, $.01 par value; 20,500 shares authorized, 7,126 shares issued and outstanding 71 0 0 0 71 Additional paid-in capital 4,410 0 0 0 4,410 Accumulated other comprehensive loss (23 ) 0 0 0 (23 ) Retained earnings 34,200 0 (6,347 ) 509 28,362 38,658 0 (6,347 ) 509 32,820 $ 448,528 $ 0 $ 3,347 $ 526 $ 452,401
Impact on Consolidated Statements of Operations	Impact on Consolidated Statements of Operations (in thousands, except per share amounts) For the year ended December 31, 2014 Adjustments As Previously Unsupported Workers’ Payroll Tax As Revenues: Professional employer service fees $ 470,351 $ 171 $ 0 $ 0 $ 470,522 Staffing services 165,833 0 0 0 165,833 Total revenues 636,184 171 0 0 636,355 Cost of revenues: Direct payroll costs 126,399 0 0 0 126,399 Payroll taxes and benefits 266,844 (3,312 ) 0 (432 ) 263,100 Workers’ compensation 212,524 242 685 0 213,451 Total cost of revenues 605,767 (3,070 ) 685 (432 ) 602,950 Gross margin 30,417 3,241 (685 ) 432 33,405 Selling, general and administrative expenses 73,821 244 0 0 74,065 Depreciation and amortization 2,506 0 0 0 2,506 Loss from operations (45,910 ) 2,997 (685 ) 432 (43,166 ) Other income (expense): Investment income 594 (51 ) 0 0 543 Interest expense (173 ) 0 0 0 (173 ) Other, net 152 0 0 0 152 Other income (expense), net 573 (51 ) 0 0 522 Loss before income taxes (45,337 ) 2,946 (685 ) 432 (42,644 ) Benefit from for income taxes (18,253 ) 1,218 (241 ) 178 (17,098 ) Net loss $ (27,084 ) $ 1,728 $ (444 ) $ 254 $ (25,546 ) Basic loss per common share $ (3.78 ) $ 0 $ 0 $ 0 $ (3.57 ) Weighted average number of basic common shares outstanding 7,160 0 0 0 7,160 Diluted loss per common share $ (3.78 ) $ 0 $ 0 $ 0 $ (3.57 ) Weighted average number of diluted common shares outstanding 7,160 0 0 0 7,160 Cash dividends per common share $ 0.76 $ 0.76 Impact on Consolidated Statements of Operations (in thousands, except per share amounts) For the year ended December 31, 2013 Adjustments As Previously Unsupported Workers’ Payroll Tax As Revenues: Professional employer service fees $ 388,963 $ 4,122 $ 0 $ 0 $ 393,085 Staffing services 143,881 0 0 0 143,881 Total revenues 532,844 4,122 0 0 536,966 Cost of revenues: Direct payroll costs 108,800 75 0 0 108,875 Payroll taxes and benefits 228,903 (6,715 ) 0 (25 ) 222,163 Workers’ compensation 108,617 14,146 664 0 123,427 Total cost of revenues 446,320 7,506 664 (25 ) 454,465 Gross margin 86,524 (3,384 ) (664 ) 25 82,501 Selling, general and administrative expenses 60,061 (622 ) 0 0 59,439 Depreciation and amortization 2,037 0 0 0 2,037 Income from operations 24,426 (2,762 ) (664 ) 25 21,025 Other income (expense): Investment income 723 (184 ) 0 0 539 Interest expense (238 ) 0 0 0 (238 ) Other, net (9 ) 0 0 0 (9 ) Other income (expense), net 476 (184 ) 0 0 292 Income before income taxes 24,902 (2,946 ) (664 ) 25 21,317 Provision for income taxes 7,010 (1,142 ) (234 ) 10 5,644 Net income $ 17,892 $ (1,804 ) $ (430 ) $ 15 $ 15,673 Basic earnings per common share $ 2.52 $ 0 $ 0 $ 0 $ 2.21 Weighted average number of basic common shares outstanding 7,105 0 0 0 7,105 Diluted earnings per common share $ 2.42 $ 0 $ 0 $ 0 $ 2.12 Weighted average number of diluted common shares outstanding 7,397 0 0 0 7,397 Cash dividends per common share $ 0.57 $ 0.57
Impact on Consolidated Statements of Comprehensive (Loss) Income	Impact on Consolidated Statements of Comprehensive (Loss) Income (In thousands) For the year ended December 31, 2014 As Previously Unsupported Workers’ Payroll Tax As Net loss $ (27,084 ) $ 1,728 $ (444 ) $ 254 $ (25,546 ) Unrealized gains on marketable securities, net of tax of $3 3 0 0 0 3 Comprehensive loss $ (27,081 ) $ 1,728 $ (444 ) $ 254 $ (25,543 ) For the year ended December 31, 2013 As Previously Unsupported Workers’ Payroll Tax As Net income $ 17,892 $ (1,804 ) $ (430 ) $ 15 $ 15,673 Unrealized losses on marketable securities, net of tax of ($31) (49 ) 0 0 0 (49 ) Comprehensive income $ 17,843 $ (1,804 ) $ (430 ) $ 15 $ 15,624
Impact on Consolidated Statements of Stockholders' Equity	Cumulative Effect of Prior Period Adjustments (In thousands) The following table presents the impact of the restatement to the Company’s beginning retained earnings and other stockholders’ equity balances, cumulatively to reflect adjustments booked to all periods prior to January 1, 2013: Additional Accumulated Other Retained Total Common Stock Shares Amount Stockholders’ equity, December 31, 2012 (as previously reported) 7,017 $ 70 $ 913 $ 23 $ 52,890 $ 53,896 Adjustments: Workers’ Compensation Corrections 0 0 0 0 (7,947 ) (7,947 ) Payroll Tax Corrections 0 0 0 0 (474 ) (474 ) Income Tax Adjustments 0 0 0 0 3,265 3,265 Total adjustments 0 0 0 0 (5,156 ) (5,156 ) Stockholders’ equity, December 31, 2012 (as restated) 7,017 $ 70 $ 913 $ 23 $ 47,734 $ 48,740
Impact on Consolidated Statements of Cash Flows	Impact on Consolidated Statements of Cash Flows (In thousands) For the year ended December 31, 2014 As Previously Restatement As Cash flows from operating activities: Net loss $ (27,084 ) $ 1,538 $ (25,546 ) Reconciliations of net loss to net cash provided by operating activities: Depreciation and amortization 2,506 0 2,506 Losses recognized on marketable securities 3 0 3 Deferred income taxes (9,487 ) (305 ) (9,792 ) Share based compensation 1,699 0 1,699 Excess tax benefit from share-based compensation (578 ) 0 (578 ) Changes in certain assets and liabilities: Trade accounts receivable (17,041 ) 0 (17,041 ) Income taxes receivable (11,421 ) 0 (11,421 ) Prepaid expenses and other (387 ) 0 (387 ) Accounts payable (533 ) 0 (533 ) Accrued payroll, payroll taxes and related benefits 25,328 (3,378 ) 21,950 Other accrued liabilities 3,893 0 3,893 Income taxes payable (658 ) 1,069 411 Workers’ compensation claims liabilities 103,538 685 104,223 Safety incentives liability 1,146 0 1,146 Customer deposits, long-term liabilities and other assets, net (1,328 ) 391 (937 ) Net cash provided by operating activities 69,596 0 69,596 Cash flows from investing activities: Purchase of property and equipment (4,632 ) 0 (4,632 ) Proceeds from sales and maturities of marketable securities 13,241 0 13,241 Purchase of marketable securities (38,434 ) 0 (38,434 ) Purchase of restricted certificates of deposit (101,546 ) 0 (101,546 ) Proceeds from maturities of restricted marketable securities 10,524 0 10,524 Purchase of restricted marketable securities (61,628 ) 0 (61,628 ) Net cash used in investing activities (182,475 ) 0 (182,475 ) Cash flows from financing activities: Proceeds from credit-line borrowings 6,242 0 6,242 Payments on credit-line borrowings (6,242 ) 0 (6,242 ) Proceeds from the issuance of long-term debt 40,000 0 40,000 Commitment fee from the issuance of long-term debt (400 ) 0 (400 ) Payments on long-term debt (220 ) 0 (220 ) Repurchase of common stock (3,676 ) 0 (3,676 ) Common stock repurchased on vesting of restricted stock units (407 ) 0 (407 ) Dividends paid (5,443 ) 0 (5,443 ) Proceeds from the exercise of stock options and vesting of restricted stock units 434 0 434 Excess tax benefit from share-based compensation 578 0 578 Net cash provided by financing activities 30,866 0 30,866 Net decrease in cash and cash equivalents (82,013 ) 0 (82,013 ) Cash and cash equivalents, beginning of year 93,557 0 93,557 Cash and cash equivalents, end of year $ 11,544 $ 0 $ 11,544 Impact on Consolidated Statements of Cash Flows (In thousands) For the year ended December 31, 2013 As Previously Restatement As Cash flows from operating activities: Net income $ 17,892 $ (2,219 ) $ 15,673 Reconciliations of net income to net cash provided by operating activities: Depreciation and amortization 2,037 0 2,037 Gains recognized on marketable securities (1 ) 0 (1 ) Gain recognized on sale and lease back (60 ) 0 (60 ) Deferred income taxes (632 ) (237 ) (869 ) Share based compensation 1,016 0 1,016 Excess tax benefit from share-based compensation (2,083 ) 0 (2,083 ) Changes in certain assets and liabilities: Trade accounts receivable (21,665 ) 0 (21,665 ) Income taxes receivable 0 (165 ) (165 ) Prepaid expenses and other 1,828 0 1,828 Accounts payable 1,257 0 1,257 Accrued payroll, payroll taxes and related benefits 21,534 2,921 24,455 Other accrued liabilities 1,421 0 1,421 Income taxes payable 3,047 (964 ) 2,083 Workers’ compensation claims liabilities 41,880 664 42,544 Safety incentives liability 3,244 0 3,244 Customer deposits, long-term liabilities and other assets, net (519 ) 0 (519 ) Net cash provided by operating activities 70,196 0 70,196 Cash flows from investing activities: Purchase of property and equipment (4,097 ) 0 (4,097 ) Proceeds from sales and maturities of marketable securities 60,850 0 60,850 Purchase of marketable securities (59,917 ) 0 (59,917 ) Proceeds from maturities of restricted certificates of deposit 63,944 0 63,944 Purchase of restricted certificates of deposit (76,733 ) 0 (76,733 ) Proceeds from maturities of restricted marketable securities 9,918 0 9,918 Purchase of restricted marketable securities (11,397 ) 0 (11,397 ) Net cash used in investing activities (17,432 ) 0 (17,432 ) Cash flows from financing activities: Proceeds from credit-line borrowings 132,664 0 132,664 Payments on credit-line borrowings (137,196 ) 0 (137,196 ) Payments on long-term debt (220 ) 0 (220 ) Common stock repurchased on vesting of restricted stock units (89 ) 0 (89 ) Dividends paid (4,056 ) 0 (4,056 ) Proceeds from the exercise of stock options and vesting of restricted stock units 1,860 0 1,860 Excess tax benefit from share-based compensation 2,083 0 2,083 Net cash used in financing activities (4,954 ) 0 (4,954 ) Net increase in cash and cash equivalents 47,810 0 47,810 Cash and cash equivalents, beginning of year 45,747 0 45,747 Cash and cash equivalents, end of year $ 93,557 $ 0 $ 93,557

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	12 Months Ended
	Dec. 31, 2015
Fair Value Disclosures [Abstract]
Summary of Marketable Securities Measured at Fair Value on Recurring Basis	The following table summarizes the Company’s marketable securities at December 31, 2015 and 2014 measured at fair value on a recurring basis (in thousands): December 31, 2015 December 31, 2014 Cost Gross Recorded Cost Gross Recorded Current: Cash Equivalents: Money Market Funds $ 21,312 $ 0 $ 21,312 $ 17,110 $ 0 $ 17,110 Available for Sale: Certificates of Deposit 0 0 0 8,330 (43 ) 8,287 VRDN 0 0 0 21,670 0 21,670 Available for Sale—Restricted: Money Market Funds 76,023 0 76,023 3,776 0 3,776 Certificate of Deposit 10,000 0 10,000 0 0 0 Total Current Investments 107,335 0 107,335 50,886 (43 ) 50,843 Long term: Available-for-sale: Money Market Funds $ 4 $ 0 $ 4 $ 14,944 $ (14 ) $ 14,930 Municipal bonds 3,135 (3 ) 3,132 3,843 7 3,850 Corporate bonds 2,970 (24 ) 2,946 2,153 (3 ) 2,150 Available for Sale—Restricted: Money Market Funds 175,869 0 175,869 46,426 0 46,426 U.S. Treasuries 4,752 1 4,753 3,847 0 3,847 Municipal bonds 3,613 (1 ) 3,612 4,352 21 4,373 Corporate bonds 2,996 (24 ) 2,972 2,130 (3 ) 2,127 Certificate of Deposit 496 (1 ) 495 115,745 0 115,745 Total Long Term Investments 193,835 (52 ) 193,783 193,440 8 193,448 Total Investments $ 301,170 $ (52 ) $ 301,118 $ 244,326 $ (35 ) $ 244,291
Summary of Assets Measured at Fair Value on Recurring Basis	The following table summarizes the Company’s financial assets measured at fair value on a recurring basis by fair value hierarchy level (in thousands): December 31, 2015 December 31, 2014 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Cash Equivalents: Money Market $ 21,312 $ 0 $ 21,312 $ 0 $ 17,110 $ 0 $ 17,110 $ 0 Available for Sale—Unrestricted: Money Market Funds $ 4 $ 0 $ 4 $ 0 $ 0 $ 0 $ 0 $ 0 Municipal bonds 3,132 241 2,891 0 3,850 355 3,495 0 Corporate bonds 2,946 2,291 655 0 2,150 1,681 469 0 Certificate of Deposit 0 0 0 0 23,217 0 23,217 0 VRDN 0 0 0 0 21,670 0 21,670 0 Available for Sale—Restricted: Money Market 251,892 17 251,875 0 50,202 0 50,202 0 Certificate of Deposit 10,495 0 10,495 0 115,745 0 115,745 0 U.S. Treasuries 4,753 4,753 0 0 3,847 1,622 2,225 0 Municipal bonds 3,612 389 3,223 0 4,373 236 4,137 0 Corporate bonds 2,972 2,285 687 0 2,127 1,698 429 0 Total Available for Sale Securities 279,806 9,976 269,830 0 227,181 5,592 221,589 0 Total Investments $ 301,118 $ 9,976 $ 291,142 $ 0 $ 244,291 $ 5,592 $ 238,699 $ 0

Property, Equipment and Softw28

Property, Equipment and Software (Tables)	12 Months Ended
	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Summary of Property, Equipment and Software	Property, equipment and software consist of the following (in thousands): December 31, 2015 2014 Buildings $ 13,988 $ 13,004 Office furniture and fixtures 7,808 6,706 Computer hardware and software 12,887 12,949 Aircraft 4,707 4,668 39,390 37,327 Less accumulated depreciation and amortization (18,060 ) (16,142 ) 21,330 21,185 Land 1,490 1,490 $ 22,820 $ 22,675

Workers' Compensation Claims (T

Workers' Compensation Claims (Tables)	12 Months Ended
	Dec. 31, 2015
Text Block [Abstract]
Summarizes Aggregate Workers' Compensation Reserve Activity	The following table summarizes the aggregate workers’ compensation reserve activity (in thousands): Year Ended December 31, 2015 2014 2013 (As Restated) (As Restated) Balance at January 1, Workers’ compensation claims liabilities $ 225,278 $ 121,056 $ 78,511 Claims expense accrual: Current year 122,740 104,314 69,708 Prior years (13,683 ) 66,719 22,457 109,057 171,033 92,165 Claims payments related to: Current year 17,517 15,243 12,418 Prior years 61,143 51,568 37,202 78,660 66,811 49,620 Balance at December 31, Workers’ compensation claims liabilities $ 255,675 $ 225,278 $ 121,056 Incurred but not reported (IBNR) $ 127,792 $ 113,984 $ 69,611

Commitments (Tables)

Commitments (Tables)	12 Months Ended
	Dec. 31, 2015
Commitments and Contingencies Disclosure [Abstract]
Summary of Minimum Annual Payments in Operating Lease Agreements	We lease office space for our branch offices under operating lease agreements that require minimum annual payments as follows (in thousands): Year ending December 31, 2016 $ 3,788 2017 3,461 2018 2,329 2019 1,472 2020 785 2021 185 Thereafter 0 $ 12,020

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Summary of Provision for Income Taxes from Continuing Operations	The provision for income taxes from operations is as follows (in thousands): Year ended December 31, 2015 2014 2013 (As Restated) (As Restated) Current: Federal $ 5,833 $ (7,058 ) $ 5,391 State 921 (640 ) 1,058 6,754 (7,698 ) 6,449 Deferred: Federal 1,854 (10,294 ) (720 ) State 1,044 894 (85 ) 2,898 (9,400 ) (805 ) Total (benefit) provision $ 9,652 $ (17,098 ) $ 5,644
Summary of Deferred Income Tax Assets and Liabilities	Deferred income tax assets and liabilities are comprised of the following components (in thousands): December 31, 2015 2014 (As Restated) Gross deferred income tax assets: Workers’ compensation claims liabilities $ 11,190 $ 12,168 MCC accrual 3,532 3,282 Safety incentives payable 5,851 3,782 Allowance for doubtful accounts 109 118 Deferred compensation 219 10 Equity based compensation 719 588 Tax effect of unrealized losses, net (3 ) 856 Alternative minimum tax credit carryforward 1,831 1,831 State credit carryforward 712 882 State loss carryforward 0 506 Workers’ opportunity tax credit and EZ credit carryforward 0 2,986 Other 436 126 24,596 27,135 Less valuation allowance 216 1,078 24,380 26,057 Gross deferred income tax liabilities: Tax depreciation in excess of book depreciation (4,243 ) (3,771 ) Tax amortization of goodwill (12,395 ) (11,588 ) Other (57 ) (117 ) (16,695 ) (15,476 ) Net deferred income tax assets $ 7,685 $ 10,581
Summary of Effective Tax Rate for Continuing Operations Differed from U.S. Statutory Federal Tax Rate	The effective tax rate for operations differed from the U.S. statutory federal tax rate due to the following: Year ended December 31, 2015 2014 2013 (As Restated) (As Restated) Statutory federal tax rate 35.0 % (35.0 )% 35.0 % State taxes, net of federal benefit 4.3 .6 3.4 Valuation allowance on capital loss carryforward and state tax credit carryforward (2.1 ) (.2 ) (.5 ) Adjustment for final positions on filed returns (3.5 ) (.8 ) (.3 ) Nondeductible expenses and other, net 6.1 3.6 6.9 Federal tax-exempt interest income (.1 ) (.2 ) (.2 ) Federal and state tax credits (14.3 ) (6.9 ) (15.7 ) Other, net 2.1 (1.2 ) (2.1 ) 27.5 % (40.1 )% 26.5 %

Stock Incentive Plans (Tables)

Stock Incentive Plans (Tables)	12 Months Ended
	Dec. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Summary of Stock Options Activity	A summary of the status of the Company’s stock options at December 31, 2015, 2014 and 2013, together with changes during the periods then ended, is presented below: Number options Weighted Outstanding at December 31, 2012 538,697 Options exercised (138,298 ) $ 13.53 Outstanding at December 31, 2013 400,399 Options exercised (32,866 ) 13.24 Outstanding at December 31, 2014 367,533 Options granted at market price 50,000 29.99 Options exercised (48,183 ) 14.59 Options cancelled (9,250 ) 15.20 Outstanding at December 31, 2015 360,100 Available for grant at December 31, 2015 943,575
Summary of Stock Options Exercised and Outstanding	The following tables present information on stock options exercised and outstanding: Year Ended December 31, (in thousands) 2015 2014 Intrinsic value of options exercised in the period $ 1,105 $ 1,025 ($ in thousands, except share data) Number Weighted Weighted Aggregate Stock options: Outstanding December 31, 2015 360,100 $ 17.35 5.42 $ 9,430 Exercisable at December 31, 2015 208,227 14.71 4.61 6,003
Summary of Fair Value of Stock Option Awards	The fair value of stock option awards as determined under the Black-Scholes option-pricing model was estimated with the following weighted-average assumptions: 2015 Expected volatility 48.7 % Risk free interest rate 1.4 % Expected dividend yield 2.9 % Expected term 6.3 years Weighted average fair value per share
Schedule of Restricted Stock Unit Activity	The following table presents restricted stock unit activity: Units Weighted Average Non-vested at December 31, 2012 47,500 $ 21.44 Granted 44,970 50.28 Vested (10,302 ) 21.44 Cancelled/Forfeited (1,573 ) 21.44 Non-vested at December 31, 2013 80,595 37.53 Granted 69,371 50.47 Vested (15,253 ) 33.40 Cancelled/Forfeited (7,867 ) 34.90 Non-vested at December 31, 2014 126,846 44.99 Granted 64,425 37.79 Vested (28,728 ) 41.09 Cancelled/Forfeited (11,732 ) 43.87 Non-vested at December 31, 2015 150,811 42.74
Summary of Stock-Based Compensation Expense Related to Stock Option and Restricted Stock Unit Awards	The following table summarizes stock-based compensation expense related to stock option and restricted stock unit awards (in thousands): Year Ended December 31, 2015 2014 2013 Stock-based compensation expense included in selling, general and administrative expenses $ 2,386 $ 1,699 $ 1,016 Deferred income taxes 948 675 404 Stock-based compensation expense related to stock options and restricted stock units, net of tax $ 1,438 $ 1,024 $ 612
Summary of Information about Stock Options Outstanding	The following table summarizes information about stock options outstanding at December 31, 2015: Options outstanding Options exercisable Exercise price range Number Weighted- Weighted- Exercisable Weighted- $2.05 1,125 $ 2.05 Indefinite 1,125 $ 2.05 $ 8.82 - 29.99 358,975 17.40 5.4 207,102 14.78 360,100 17.35 208,227 14.71

Quarterly Financial Informati33

Quarterly Financial Information (Tables)	12 Months Ended
	Dec. 31, 2015
Quarterly Financial Information Disclosure [Abstract]
Summary of Quarterly Financial Information	(in thousands, except per share amounts and market price per share) Quarter ended March 31 June 30 September 30 December 31 Year ended December 31, 2015 (As Restated) (As Restated) Revenues $ 166,400 $ 181,959 $ 198,725 $ 193,757 Cost of revenues 157,469 145,481 155,835 152,600 Net (loss) income (5,828 ) 8,902 10,973 11,447 Basic (loss) earnings per share (0.82 ) 1.24 1.52 1.59 Diluted (loss) earnings per share (0.82 ) 1.21 1.49 1.55 Common stock market prices: High 44.06 49.79 45.32 53.00 Low 25.21 32.05 32.19 34.00 As Restated Year ended December 31, 2014 Revenues $ 136,185 $ 150,804 $ 174,899 $ 174,467 Cost of revenues 126,745 203,682 135,056 137,467 Net (loss) income (3,283 ) (39,782 ) 8,866 8,653 Basic (loss) earnings per share (0.46 ) (5.55 ) 1.24 1.22 Diluted (loss) earnings per share (0.46 ) (5.55 ) 1.19 1.20 Common stock market prices: High 102.20 63.19 63.45 45.38 Low 57.82 41.96 39.47 18.25 As Restated Year ended December 31, 2013 Revenues $ 112,011 $ 129,760 $ 149,854 $ 145,341 Cost of revenues 105,002 106,120 120,238 123,105 Net (loss) income (3,201 ) 5,519 8,725 4,630 Basic (loss) earnings per share (0.46 ) 0.78 1.22 0.65 Diluted (loss) earnings per share (0.46 ) 0.75 1.18 0.62 Common stock market prices: High 53.27 62.82 73.49 98.00 Low 38.15 48.50 48.08 66.33 (in thousands, except per share amounts and market price per share) Quarter ended March 31 June 30 September 30 December 31 Year ended December 31, 2015 (As Reported) (As Reported) Revenues $ 166,917 $ 182,395 $ 198,725 $ 193,757 Cost of revenues 157,941 146,231 155,835 152,600 Net (loss) income (5,802 ) 8,746 10,973 11,447 Basic (loss) earnings per share (0.81 ) 1.22 1.52 1.59 Diluted (loss) earnings per share (0.81 ) 1.19 1.49 1.55 Common stock market prices: High 44.06 49.79 45.32 53.00 Low 25.21 32.05 32.19 34.00 As Reported Year ended December 31, 2014 Revenues $ 135,140 $ 151,069 $ 174,959 $ 175,016 Cost of revenues 125,834 121,217 217,741 140,975 Net (loss) income (3,583 ) 7,283 (37,818 ) 7,034 Basic (loss) earnings per share (0.50 ) 1.02 (5.27 ) 0.99 Diluted (loss) earnings per share (0.50 ) 0.98 (5.27 ) 0.97 Common stock market prices: High 102.20 63.19 63.45 45.38 Low 57.82 41.96 39.47 18.25 As Reported Year ended December 31, 2013 Revenues $ 111,551 $ 128,798 $ 147,971 $ 144,524 Cost of revenues 103,240 105,072 117,785 120,223 Net (loss) income (2,549 ) 5,886 8,994 5,561 Basic (loss) earnings per share (0.36 ) 0.83 1.26 0.78 Diluted (loss) earnings per share (0.36 ) 0.80 1.21 0.74 Common stock market prices: High 53.27 62.82 73.49 98.00 Low 38.15 48.50 48.08 66.33 (in thousands, except per share amounts and market price per share) Quarter ended March 31 June 30 September 30 December 31 (Adjustments) (Adjustments) Year ended December 31, 2015 Revenues $ (517 ) $ (436 ) $ 0 $ 0 Cost of revenues (472 ) (750 ) 0 0 Net (loss) income (26 ) 156 0 0 Basic (loss) earnings per share (0.01 ) 0.02 0 0 Diluted (loss) earnings per share (0.01 ) 0.02 0 0 Adjustments Year ended December 31, 2014 Revenues $ 1,045 $ (265 ) $ (60 ) $ (549 ) Cost of revenues 911 82,465 (82,685 ) (3,508 ) Net (loss) income 300 (47,065 ) 46,684 1,619 Basic (loss) earnings per share 0.04 (6.57 ) 6.51 0.23 Diluted (loss) earnings per share 0.04 (6.53 ) 6.46 0.23 Adjustments Year ended December 31, 2013 Revenues $ 460 $ 962 $ 1,883 $ 817 Cost of revenues 1,762 1,048 2,453 2,882 Net (loss) income (652 ) (367 ) (269 ) (931 ) Basic (loss) earnings per share (0.10 ) (0.05 ) (0.04 ) (0.13 ) Diluted (loss) earnings per share (0.10 ) (0.05 ) (0.03 ) (0.12 ) (in thousands, except per share amounts and market price per share) As of March 31, June 30, September 30, December 31, (As Restated) (As Restated) ASSETS Current assets: Cash and cash equivalents $ 15,205 $ 4,439 $ 16,881 $ 25,218 Marketable securities 21,670 0 5,071 0 Trade accounts receivable, net 130,376 137,862 155,706 90,529 Income taxes receivable 14,131 9,194 0 1,038 Prepaid expenses and other 6,658 5,689 4,268 3,173 Restricted certificates of deposit 0 26,015 0 10,000 Restricted marketable securities and workers’ compensation deposits 12,533 21,343 30,850 76,110 Deferred income taxes 18,972 18,983 18,972 20,941 Total current assets 219,545 223,525 231,748 227,009 Marketable securities 6,034 6,048 6,089 6,082 Property, equipment and software, net 22,648 22,648 22,465 22,820 Restricted certificates of deposit 114,335 88,320 88,320 0 Restricted marketable securities and workers’ compensation deposits 78,516 101,828 126,695 187,916 Other assets 4,960 4,840 4,728 5,130 Goodwill 47,820 47,820 47,820 47,820 $ 493,858 $ 495,029 $ 527,865 $ 496,777 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Line of credit $ 5,772 $ 3,223 $ 0 $ 0 Current portion of long-term debt 25,220 27,220 34,887 19,833 Accounts payable 3,500 2,419 3,182 3,217 Accrued payroll, payroll taxes and related benefits 149,999 140,756 161,127 121,343 Income taxes payable 0 0 4,478 0 Other accrued liabilities 6,190 4,845 2,383 6,166 Workers’ compensation claims liabilities 61,830 65,388 66,448 65,581 Safety incentives liability 15,499 18,147 19,960 21,253 Total current liabilities 268,010 261,998 292,465 237,393 Long-term workers’ compensation claims liabilities 169,893 173,856 181,323 190,094 Long-term debt 19,778 14,723 0 0 Deferred income taxes 8,421 8,421 8,421 13,256 Customer deposits and other long-term liabilities 1,534 1,487 1,475 1,483 Total liabilities 467,636 460,485 483,684 442,226 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 71 72 72 72 Additional paid-in capital 5,165 6,173 6,416 6,964 Accumulated other comprehensive income (loss) 21 4 10 (31 ) Retained earnings 20,965 28,295 37,683 47,546 26,222 34,544 44,181 54,551 $ 493,858 $ 495,029 $ 527,865 $ 496,777 (in thousands, except per share amounts and market price per share) As of March 31, June 30, September 30, December 31, (As Reported) (As Reported) ASSETS Current assets: Cash and cash equivalents $ 15,205 $ 4,439 $ 16,881 $ 25,218 Marketable securities 21,670 0 5,071 0 Trade accounts receivable, net 130,376 137,862 155,706 90,529 Income taxes receivable 13,586 8,737 0 1,038 Prepaid expenses and other 6,658 5,689 4,268 3,173 Restricted certificates of deposit 0 26,015 0 10,000 Restricted marketable securities and workers’ compensation deposits 12,533 21,343 30,850 76,110 Deferred income taxes 15,763 15,774 18,972 20,941 Total current assets 215,791 219,859 231,748 227,009 Marketable securities 6,034 6,048 6,089 6,082 Property, equipment and software, net 22,648 22,648 22,465 22,820 Restricted certificates of deposit 114,335 88,320 88,320 0 Restricted marketable securities and workers’ compensation deposits 78,516 101,828 126,695 187,916 Other assets 4,960 4,840 4,728 5,130 Goodwill 47,820 47,820 47,820 47,820 $ 490,104 $ 491,363 $ 527,865 $ 496,777 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Line of credit $ 5,772 $ 3,223 $ 0 $ 0 Current portion of long-term debt 25,220 27,220 34,887 19,833 Accounts payable 3,500 2,419 3,182 3,217 Accrued payroll, payroll taxes and related benefits 150,102 141,278 161,127 121,343 Income taxes payable 0 0 4,478 0 Other accrued liabilities 6,190 4,845 2,383 6,166 Workers’ compensation claims liabilities 56,480 60,457 66,448 65,581 Safety incentives liability 15,499 18,147 19,960 21,253 Total current liabilities 262,763 257,589 292,465 237,393 Long-term workers’ compensation claims liabilities 165,785 169,154 181,323 190,094 Long-term debt 19,778 14,723 0 0 Deferred income taxes 8,159 8,159 8,421 13,256 Customer deposits and other long-term liabilities 1,534 1,487 1,475 1,483 Total liabilities 458,019 451,112 483,684 442,226 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 71 72 72 72 Additional paid-in capital 5,165 6,173 6,416 6,964 Accumulated other comprehensive income (loss) 21 4 10 (31 ) Retained earnings 26,828 34,002 37,683 47,546 32,085 40,251 44,181 54,551 $ 490,104 $ 491,363 $ 527,865 $ 496,777 (in thousands, except per share amounts and market price per share) As of March 31, June 30, (Adjustments) (Adjustments) ASSETS Current assets: Cash and cash equivalents $ 0 $ 0 Marketable securities 0 0 Trade accounts receivable, net 0 0 Income taxes receivable 545 457 Prepaid expenses and other 0 0 Restricted certificates of deposit 0 0 Restricted marketable securities and workers’ compensation deposits 0 0 Deferred income taxes 3,209 3,209 Total current assets 3,754 3,666 Marketable securities 0 0 Property, equipment and software, net 0 0 Restricted certificates of deposit 0 0 Restricted marketable securities and workers’ compensation deposits 0 0 Other assets 0 0 Goodwill 0 0 $ 3,754 $ 3,666 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Line of credit $ 0 $ 0 Current portion of long-term debt 0 0 Accounts payable 0 0 Accrued payroll, payroll taxes and related benefits (103 ) (522 ) Other accrued liabilities 0 0 Workers’ compensation claims liabilities 5,350 4,931 Safety incentives liability 0 0 Total current liabilities 5,247 4,409 Long-term workers’ compensation claims liabilities 4,108 4,702 Long-term debt 0 0 Deferred income taxes 262 262 Customer deposits and other long-term liabilities 0 0 Total liabilities 9,617 9,373 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 0 0 Additional paid-in capital 0 0 Accumulated other comprehensive loss 0 0 Retained earnings (5,863 ) (5,707 ) (5,863 ) (5,707 ) $ 3,754 $ 3,666 (in thousands, except per share amounts) As of As Restated March 31, June 30, September 30, December 31, ASSETS Current assets: Cash and cash equivalents $ 66,268 $ 47,869 $ 51,985 $ 11,544 Marketable securities 31,013 32,033 34,760 29,957 Trade accounts receivable, net 95,956 104,008 129,761 102,627 Income taxes receivable 3,059 34,803 14,296 11,947 Prepaid expenses and other 4,621 5,283 4,966 3,813 Restricted marketable securities and workers’ compensation deposits 0 0 0 3,776 Deferred income taxes 11,969 11,977 20,263 19,138 Total current assets 212,886 235,973 256,031 182,802 Marketable securities 6,680 10,597 15,984 20,930 Property, equipment and software, net 21,779 21,786 22,576 22,675 Restricted certificates of deposit 12,789 20,943 20,943 114,335 Restricted marketable securities and workers’ compensation deposits 31,133 34,696 43,821 58,533 Other assets 4,028 3,979 3,836 5,306 Goodwill 47,820 47,820 47,820 47,820 $ 337,115 $ 375,794 $ 411,011 $ 452,401 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Current portion of long-term debt $ 220 $ 220 $ 220 $ 25,220 Accounts payable 2,382 2,435 2,839 2,719 Accrued payroll, payroll taxes and related benefits 112,669 104,083 129,264 115,837 Other accrued liabilities 2,541 3,227 5,440 6,230 Workers’ compensation claims liabilities 44,383 54,040 58,017 61,064 Safety incentives liability 12,192 12,718 14,063 14,232 Total current liabilities 174,387 176,723 209,843 225,302 Long-term workers’ compensation claims liabilities 84,525 162,246 162,484 164,214 Long-term debt 4,998 4,943 4,888 19,833 Deferred income taxes 10,392 10,392 4,973 8,557 Customer deposits and other long-term liabilities 1,799 1,967 1,888 1,675 Total liabilities 276,101 356,271 384,076 419,581 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 72 72 72 71 Additional paid-in capital 6,203 5,798 5,605 4,410 Accumulated other comprehensive loss (37 ) (50 ) (18 ) (23 ) Retained earnings 54,776 13,703 21,276 28,362 61,014 19,523 26,935 32,820 $ 337,115 $ 375,794 $ 411,011 $ 452,401 (in thousands, except per share amounts) As of As Reported March 31, June 30, September 30, December 31, ASSETS Current assets: Cash and cash equivalents $ 66,268 $ 47,869 $ 51,985 $ 11,544 Marketable securities 31,013 32,033 34,760 29,957 Trade accounts receivable, net 95,956 104,008 129,761 102,627 Income taxes receivable 1,596 0 12,553 11,421 Prepaid expenses and other 4,621 5,283 4,966 3,813 Restricted marketable securities and workers’ compensation deposits 0 0 0 3,776 Deferred income taxes 8,936 8,944 17,229 15,791 Total current assets 208,390 198,137 251,254 178,929 Marketable securities 6,680 10,597 15,984 20,930 Property, equipment and software, net 21,779 21,786 22,576 22,675 Restricted certificates of deposit 12,789 20,943 20,943 114,335 Restricted marketable securities and workers’ compensation deposits 31,133 34,696 43,821 58,533 Other assets 4,028 3,979 3,836 5,306 Goodwill 47,820 47,820 47,820 47,820 $ 332,619 $ 337,958 $ 406,234 $ 448,528 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Current portion of long-term debt $ 220 $ 220 $ 220 $ 25,220 Accounts payable 2,382 2,435 2,839 2,719 Accrued payroll, payroll taxes and related benefits 109,870 103,564 129,188 115,820 Income taxes payable 0 2,322 0 0 Other accrued liabilities 2,541 3,227 5,440 6,230 Workers’ compensation claims liabilities 38,306 39,069 48,127 54,049 Safety incentives liability 12,192 12,718 14,063 14,232 Total current liabilities 165,511 163,555 199,877 218,270 Long-term workers’ compensation claims liabilities 81,829 83,437 160,216 161,933 Long-term debt 4,998 4,943 4,888 19,833 Deferred income taxes 10,392 10,392 4,973 8,159 Customer deposits and other long-term liabilities 1,799 1,967 1,888 1,675 Total liabilities 264,529 264,294 371,842 409,870 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 72 72 72 71 Additional paid-in capital 6,203 5,798 5,605 4,410 Accumulated other comprehensive loss (37 ) (50 ) (18 ) (23 ) Retained earnings 61,852 67,844 28,733 34,200 68,090 73,664 34,392 38,658 $ 332,619 $ 337,958 $ 406,234 $ 448,528 (in thousands, except per share amounts) As of Adjustments March 31, June 30, September 30, December 31, ASSETS Current assets: Cash and cash equivalents $ 0 $ 0 $ 0 $ 0 Marketable securities 0 0 0 0 Trade accounts receivable, net 0 0 0 0 Income taxes receivable 1,463 34,803 1,743 526 Prepaid expenses and other 0 0 0 0 Restricted marketable securities and workers’ compensation deposits 0 0 0 0 Deferred income taxes 3,033 3,033 3,034 3,347 Total current assets 4,496 37,836 4,777 3,873 Marketable securities 0 0 0 0 Property, equipment and software, net 0 0 0 0 Restricted certificates of deposit 0 0 0 0 Restricted marketable securities and workers’ compensation deposits 0 0 0 0 Other assets 0 0 0 0 Goodwill 0 0 0 0 $ 4,496 $ 37,836 $ 4,777 $ 3,873 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Current portion of long-term debt $ 0 $ 0 $ 0 $ 0 Accounts payable 0 0 0 0 Accrued payroll, payroll taxes and related benefits 2,799 519 76 17 Income taxes payable 0 (2,322 ) 0 0 Other accrued liabilities 0 0 0 0 Workers’ compensation claims liabilities 6,077 14,971 9,890 7,015 Safety incentives liability 0 0 0 0 Total current liabilities 8,876 13,168 9,966 7,032 Long-term workers’ compensation claims liabilities 2,696 78,809 2,268 2,281 Long-term debt 0 0 0 0 Deferred income taxes 0 0 0 398 Customer deposits and other long-term liabilities 0 0 0 0 Total liabilities 11,572 91,977 12,234 9,711 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value 0 0 0 0 Additional paid-in capital 0 0 0 0 Accumulated other comprehensive loss 0 0 0 0 Retained earnings (7,076 ) (54,141 ) (7,457 ) (5,838 ) (7,076 ) (54,141 ) (7,457 ) (5,838 ) $ 4,496 $ 37,836 $ 4,777 $ 3,873 (in thousands, except per share amounts) Three months ended As Restated March 31, June 30, September 30, December 31, (As Restated) (As Restated) Revenues: Professional employer service fees $ 127,234 $ 139,612 $ 152,108 $ 153,332 Staffing services 39,166 42,347 46,617 40,425 Total revenues 166,400 181,959 198,725 193,757 Cost of revenues: Direct payroll costs 29,764 32,188 35,308 30,704 Payroll taxes and benefits 88,077 71,808 75,237 77,162 Workers’ compensation 39,628 41,485 45,290 44,734 Total cost of revenues 157,469 145,481 155,835 152,600 Gross margin 8,931 36,478 42,890 41,157 Selling, general and administrative expenses 16,970 21,429 25,440 26,338 Depreciation and amortization 683 709 721 738 (Loss) income from operations (8,722 ) 14,340 16,729 14,081 Other (expense) income: Investment income 87 229 254 201 Interest expense (520 ) (562 ) (467 ) (416 ) Other, net (14 ) (65 ) (3 ) (6 ) Other (expense), net (447 ) (398 ) (216 ) (221 ) (Loss) income before income taxes (9,169 ) 13,942 16,513 13,860 (Benefit from) provision for income taxes (3,341 ) 5,040 5,540 2,413 Net (loss) income $ (5,828 ) $ 8,902 $ 10,973 $ 11,447 Basic (loss) earnings per common share $ (.82 ) $ 1.24 $ 1.52 $ 1.59 Weighted average number of basic common shares outstanding 7,135 7,151 7,201 7,203 Diluted (loss) earnings per common share $ (.82 ) $ 1.21 $ 1.49 $ 1.55 Weighted average number of diluted common shares outstanding 7,135 7,327 7,362 7,396 Cash dividends per common share $ .22 $ .22 $ .22 $ .22 (in thousands, except per share amounts) Three months ended As Reported March 31, June 30, September 30, December 31, (As Reported) (As Reported) Revenues: Professional employer service fees $ 127,751 $ 140,048 $ 152,108 $ 153,332 Staffing services 39,166 42,347 46,617 40,425 Total revenues 166,917 182,395 198,725 193,757 Cost of revenues: Direct payroll costs 29,764 32,188 35,308 30,704 Payroll taxes and benefits 88,294 72,146 75,237 77,162 Workers’ compensation 39,883 41,897 45,290 44,734 Total cost of revenues 157,941 146,231 155,835 152,600 Gross margin 8,976 36,164 42,890 41,157 Selling, general and administrative expenses 16,975 21,278 25,440 26,338 Depreciation and amortization 683 709 721 738 (Loss) income from operations (8,682 ) 14,177 16,729 14,081 Other (expense) income: Investment income 89 148 254 201 Interest expense (520 ) (562 ) (467 ) (416 ) Other, net (14 ) (65 ) (3 ) (6 ) Other (expense), net (445 ) (479 ) (216 ) (221 ) (Loss) income before income taxes (9,127 ) 13,698 16,513 13,860 (Benefit from) provision for income taxes (3,325 ) 4,952 5,540 2,413 Net (loss) income $ (5,802 ) $ 8,746 $ 10,973 $ 11,447 Basic (loss) earnings per common share $ (.81 ) $ 1.22 $ 1.52 $ 1.59 Weighted average number of basic common shares outstanding 7,135 7,151 7,201 7,203 Diluted (loss) earnings per common share $ (.81 ) $ 1.19 $ 1.49 $ 1.55 Weighted average number of diluted common shares outstanding 7,135 7,327 7,362 7,396 Cash dividends per common share $ .22 $ .22 $ .22 $ .22 (in thousands, except per share amounts) Three months ended Adjustments March 31, June 30, (Adjustments) (Adjustments) Revenues: Professional employer service fees $ (517 ) $ (436 ) Staffing services 0 0 Total revenues (517 ) (436 ) Cost of revenues: Direct payroll costs 0 0 Payroll taxes and benefits (217 ) (338 ) Workers’ compensation (255 ) (412 ) Total cost of revenues (472 ) (750 ) Gross margin (45 ) 314 Selling, general and administrative expenses (5 ) 151 Depreciation and amortization 0 0 (Loss) income from operations (40 ) 163 Other (expense) income: Investment income (2 ) 81 Interest expense 0 0 Other, net 0 0 Other (expense) income, net (2 ) 81 (Loss) income before income taxes (42 ) 244 (Benefit from) provision for income taxes (16 ) 88 Net (loss) income $ (26 ) $ 156 Basic (loss) earnings per common share $ (.01 ) $ .02 Weighted average number of basic common shares outstanding 0 0 Diluted (loss) earnings per common share $ (.01 ) $ .02 Weighted average number of diluted common shares outstanding 0 0 Cash dividends per common share $ 0 $ 0 (in thousands, except per share amounts) Three months ended As Restated March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 102,734 $ 112,238 $ 126,396 $ 129,154 Staffing services 33,451 38,566 48,503 45,313 Total revenues 136,185 150,804 174,899 174,467 Cost of revenues: Direct payroll costs 25,417 29,311 37,087 34,584 Payroll taxes and benefits 72,146 58,853 64,308 67,793 Workers’ compensation 29,182 115,518 33,661 35,090 Total cost of revenues 126,745 203,682 135,056 137,467 Gross margin 9,440 (52,878 ) 39,843 37,000 Selling, general and administrative expenses 14,093 17,958 21,679 20,335 Depreciation and amortization 584 613 646 663 (Loss) income from operations (5,237 ) (71,449 ) 17,518 16,002 Other income (expense): Investment income 168 160 61 154 Interest expense (44 ) (44 ) (43 ) (42 ) Other, net (10 ) (7 ) 178 (9 ) Other income, net 114 109 196 103 (Loss) income before income taxes (5,123 ) (71,340 ) 17,714 16,105 (Benefit from) provision for income taxes (1,840 ) (31,558 ) 8,848 7,452 Net (loss) income $ (3,283 ) $ (39,782 ) $ 8,866 $ 8,653 Basic (loss) earnings per common share $ (.46 ) $ (5.55 ) $ 1.24 $ 1.22 Weighted average number of basic common shares outstanding 7,170 7,173 7,177 7,122 Diluted (loss) earnings per common share $ (.46 ) $ (5.55 ) $ 1.19 $ 1.20 Weighted average number of diluted common shares outstanding 7,170 7,173 7,428 7,234 Cash dividends per common share $ .18 $ .18 $ .18 $ .22 (in thousands, except per share amounts) Three months ended As Reported March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 101,689 $ 112,503 $ 126,456 $ 129,703 Staffing services 33,451 38,566 48,503 45,313 Total revenues 135,140 151,069 174,959 175,016 Cost of revenues: Direct payroll costs 25,417 29,311 37,087 34,584 Payroll taxes and benefits 72,817 61,130 65,061 67,836 Workers’ compensation 27,600 30,776 115,593 38,555 Total cost of revenues 125,834 121,217 217,741 140,975 Gross margin 9,306 29,852 (42,782 ) 34,041 Selling, general and administrative expenses 14,369 17,958 21,213 20,281 Depreciation and amortization 584 613 646 663 (Loss) income from operations (5,647 ) 11,281 (64,641 ) 13,097 Other income (expense): Investment income 144 157 155 138 Interest expense (44 ) (44 ) (43 ) (42 ) Other, net (10 ) (7 ) 178 (9 ) Other income, net 90 106 290 87 (Loss) income before income taxes (5,557 ) 11,387 (64,351 ) 13,184 (Benefit from) provision for income taxes (1,974 ) 4,104 (26,533 ) 6,150 Net (loss) income $ (3,583 ) $ 7,283 $ (37,818 ) $ 7,034 Basic (loss) earnings per common share $ (.50 ) $ 1.02 $ (5.27 ) $ .99 Weighted average number of basic common shares outstanding 7,170 7,173 7,177 7,122 Diluted (loss) earnings per common share $ (.50 ) $ .98 $ (5.27 ) $ .97 Weighted average number of diluted common shares outstanding 7,170 7,421 7,177 7,234 Cash dividends per common share $ .18 $ .18 $ .18 $ .22 (in thousands, except per share amounts) Three months ended Adjustments March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 1,045 $ (265 ) $ (60 ) $ (549 ) Staffing services 0 0 0 0 Total revenues 1,045 (265 ) (60 ) (549 ) Cost of revenues: Direct payroll costs 0 0 0 0 Payroll taxes and benefits (671 ) (2,277 ) (753 ) (43 ) Workers’ compensation 1,582 84,742 (81,932 ) (3,465 ) Total cost of revenues 911 82,465 (82,685 ) (3,508 ) Gross margin 134 (82,730 ) 82,625 2,959 Selling, general and administrative expenses (276 ) 0 466 54 Depreciation and amortization 0 0 0 0 (Loss) income from operations 410 (82,730 ) 82,159 2,905 Other income (expense): Investment income 24 3 (94 ) 16 Interest expense 0 0 0 0 Other, net 0 0 0 0 Other income (expense), net 24 3 (94 ) 16 (Loss) income before income taxes 434 (82,727 ) 82,065 2,921 (Benefit from) provision for income taxes 134 (35,662 ) 35,381 1,302 Net (loss) income $ 300 $ (47,065 ) $ 46,684 $ 1,619 Basic (loss) earnings per common share $ .04 $ (6.57 ) $ 6.51 $ .23 Weighted average number of basic common shares outstanding 0 0 0 0 Diluted (loss) earnings per common share $ .04 $ (6.53 ) $ 6.46 $ .23 Weighted average number of diluted common shares outstanding 0 (248 ) 251 0 Cash dividends per common share $ 0 $ 0 $ 0 $ 0 (in thousands, except per share amounts) Three months ended As Restated March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 82,278 $ 94,456 $ 108,127 $ 108,224 Staffing services 29,733 35,304 41,727 37,117 Total revenues 112,011 129,760 149,854 145,341 Cost of revenues: Direct payroll costs 22,371 26,611 31,585 28,308 Payroll taxes and benefits 58,599 51,050 55,982 56,532 Workers’ compensation 24,032 28,459 32,671 38,265 Total cost of revenues 105,002 106,120 120,238 123,105 Gross margin 7,009 23,640 29,616 22,236 Selling, general and administrative expenses 11,735 14,506 16,820 16,378 Depreciation and amortization 460 506 521 550 (Loss) income from operations (5,186 ) 8,628 12,275 5,308 Other income (expense): Investment income 457 (342 ) 206 218 Interest expense (80 ) (64 ) (48 ) (46 ) Other, net (6 ) 1 3 (7 ) Other income (expense), net 371 (405 ) 161 165 (Loss) income before income taxes (4,815 ) 8,223 12,436 5,473 (Benefit from) provision for income taxes (1,614 ) 2,704 3,711 843 Net (loss) income $ (3,201 ) $ 5,519 $ 8,725 $ 4,630 Basic (loss) earnings per common share $ (.46 ) $ .78 $ 1.22 $ .65 Weighted average number of basic common shares outstanding 7,022 7,082 7,150 7,165 Diluted (loss) earnings per common share $ (.46 ) $ .75 $ 1.18 $ .62 Weighted average number of diluted common shares outstanding 7,022 7,374 7,425 7,477 Cash dividends per common share $ .13 $ .13 $ .13 $ .18 (in thousands, except per share amounts) Three months ended As Reported March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 81,818 $ 93,494 $ 106,244 $ 107,407 Staffing services 29,733 35,304 41,727 37,117 Total revenues 111,551 128,798 147,971 144,524 Cost of revenues: Direct payroll costs 22,296 26,611 31,585 28,308 Payroll taxes and benefits 59,123 53,483 57,977 58,320 Workers’ compensation 21,821 24,978 28,223 33,595 Total cost of revenues 103,240 105,072 117,785 120,223 Gross margin 8,311 23,726 30,186 24,301 Selling, general and administrative expenses 11,811 14,494 16,808 16,948 Depreciation and amortization 460 506 521 550 (Loss) income from operations (3,960 ) 8,726 12,857 6,803 Other income (expense): Investment income 173 173 154 223 Interest expense (80 ) (64 ) (48 ) (46 ) Other, net (6 ) 1 3 (7 ) Other income, net 87 110 109 170 (Loss) income before income taxes (3,873 ) 8,836 12,966 6,973 (Benefit from) provision for income taxes (1,324 ) 2,950 3,972 1,412 Net (loss) income $ (2,549 ) $ 5,886 $ 8,994 $ 5,561 Basic (loss) earnings per common share $ (.36 ) $ .83 $ 1.26 $ .78 Weighted average number of basic common shares outstanding 7,022 7,082 7,150 7,165 Diluted (loss) earnings per common share $ (.36 ) $ .80 $ 1.21 $ .74 Weighted average number of diluted common shares outstanding 7,022 7,374 7,425 7,477 Cash dividends per common share $ .13 $ .13 $ .13 $ .18 (in thousands, except per share amounts) Three months ended Adjustments March 31, June 30, September 30, December 31, Revenues: Professional employer service fees $ 460 $ 962 $ 1,883 $ 817 Staffing services 0 0 0 0 Total revenues 460 962 1,883 817 Cost of revenues: Direct payroll costs 75 0 0 0 Payroll taxes and benefits (524 ) (2,433 ) (1,995 ) (1,788 ) Workers’ compensation 2,211 3,481 4,448 4,670 Total cost of revenues 1,762 1,048 2,453 2,882 Gross margin (1,302 ) (86 ) (570 ) (2,065 ) Selling, general and administrative expenses (76 ) 12 12 (570 ) Depreciation and amortization 0 0 0 0 (Loss) income from operations (1,226 ) (98 ) (582 ) (1,495 ) Other income (expense): Investment income 284 (515 ) 52 (5 ) Interest expense 0 0 0 0 Other, net 0 0 0 0 Other income (expense), net 284 (515 ) 52 (5 ) (Loss) income before income taxes (942 ) (613 ) (530 ) (1,500 ) (Benefit from) provision for income taxes (290 ) (246 ) (261 ) (569 ) Net (loss) income $ (652 ) $ (367 ) $ (269 ) $ (931 ) Basic (loss) earnings per common share $ (.10 ) $ (.05 ) $ (.04 ) $ (.13 ) Weighted average number of basic common shares outstanding 0 0 0 0 Diluted (loss) earnings per common share $ (.10 ) $ (.05 ) $ (.03 ) $ (.12 ) Weighted average number of diluted common shares outstanding 0 0 0 0 Cash dividends per common share $ 0 $ 0 $ 0 $ 0

Summary of Operations and Sig34

Summary of Operations and Significant Accounting Policies - Additional Information (Detail)

Jan. 01, 2016USD ($)

Dec. 31, 2015USD ($)UnitSegmentBranches

Dec. 31, 2014USD ($)shares

Dec. 31, 2013USD ($)

Sep. 30, 2015USD ($)

Jun. 30, 2015USD ($)

Mar. 31, 2015USD ($)

Sep. 30, 2014USD ($)

Jun. 30, 2014USD ($)

Mar. 31, 2014USD ($)

Dec. 31, 2012USD ($)

Basis Of Presentation Of Interim Period Statements [Line Items]

Number Of Branch Offices | Branches

55

Restricted marketable securities and workers' compensation deposits

$ 187,916,000

$ 58,533,000

[1]

$ 126,695,000

$ 101,828,000

$ 78,516,000

$ 43,821,000

$ 34,696,000

$ 31,133,000

Operating and reporting segment | Segment

1

Revenue recognition professional employer services contracts term

1 year

Professional employer service contract cancellation and termination period

30 days

Cash and cash equivalents, maturity term

3 months

Trading marketable securities

$ 0

0

Allowance for doubtful accounts

$ 268,000

291,000

$ 242,000

$ 381,000

Number of reporting units | Unit

1

Goodwill and intangible assets impairment

$ 0

Estimate of liability for unpaid safety incentives

21,300,000

14,200,000

Income taxes received

4,100,000

Income taxes paid

$ 3,300,000

$ 9,000,000

Anti-dilutive common shares excluded from calculation of diluted loss per share | shares

227,000

Subsequent Event [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Settlement amount of workers' compensation liability costs with third party

$ 10,000,000

Ecole Insurance Company [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Restricted marketable securities and workers' compensation deposits

$ 6,100,000

California [Member] | Revenue [Member] | Geographic Concentration Risk [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Percentage of revenue attributable to geographic area

78.00%

77.00%

74.00%

Maryland [Member] | AICE [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Excess workers' compensation insurance retention

$ 1,000,000

Colorado [Member] | AICE [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Excess workers' compensation insurance retention

$ 2,000,000

Colorado [Member] | ACE Group [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Excess workers' compensation insurance coverage with American Insurance Company

Statutory limits

Minimum [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Restricted marketable securities maturity period

180 days

Likelihood of tax benefit being realized upon settlement

50.00%

Minimum [Member] | ACE Group [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Excess workers' compensation insurance coverage with ACE group

$ 5,000,000

Minimum [Member] | Maryland [Member] | ACE Group [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Excess workers' compensation insurance coverage with ACE group

1,000,000

Minimum [Member] | Colorado [Member] | ACE Group [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Excess workers' compensation insurance coverage with ACE group

$ 2,000,000

Maximum [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Restricted marketable securities maturity period

2 years

Maximum [Member] | AICE [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Workers Compensation Coverage Per Occurrence

$ 5,000,000

Maximum [Member] | ACE Group [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Excess workers' compensation insurance coverage with ACE group

15,000,000

Maximum [Member] | Maryland [Member] | ACE Group [Member]

Basis Of Presentation Of Interim Period Statements [Line Items]

Excess workers' compensation insurance coverage with ACE group

$ 25,000,000

[1]

See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Summary of Operations and Sig35

Summary of Operations and Significant Accounting Policies - Summary of Allowance for Doubtful Accounts (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Receivables [Abstract]
Allowance for doubtful accounts, beginning balance	$ 291,000	$ 242,000	$ 381,000
Charges to expense	116,000	103,000	300,000
Write-offs of uncollectible accounts, net of recoveries	(139,000)	(54,000)	(439,000)
Allowance for doubtful accounts, ending balance	$ 268,000	$ 291,000	$ 242,000

Summary of Operations and Sig36

Summary of Operations and Significant Accounting Policies - Summary of Property, Equipment and Software Over Estimated Useful Life (Detail)	12 Months Ended
	Dec. 31, 2015
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	39 years
Office Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Aircraft [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	20 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvements	Shorter of lease term or estimated useful life
Minimum [Member] | Computer Hardware and Software [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	3 years
Maximum [Member] | Computer Hardware and Software [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years

Summary of Operations and Sig37

Summary of Operations and Significant Accounting Policies - Summary of Basic and Diluted Common Shares Outstanding (Detail) - shares shares in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted average number of basic shares outstanding	7,203	7,201	7,151	7,135	7,122	7,177	7,173	7,170	7,165	7,150	7,082	7,022	7,173	7,160	[1]	7,105	[1]
Effect of dilutive securities													180	0		292
Weighted average number of diluted shares outstanding	7,396	7,362	7,327	7,135	7,234	7,428	7,173	7,170	7,477	7,425	7,374	7,022	7,353	7,160	[1]	7,397	[1]
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Restatement of Previously Iss38

Restatement of Previously Issued Financial Statements - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Total workers' compensation claims expense							$ 115,600							$ 109,057	$ 171,033		$ 92,165
Change in estimate workers' compensation claims expense relating to prior period							61,300							(13,683)	66,719		22,457
Workers' compensation expense		$ 44,734	$ 45,290	$ 41,485	$ 39,628	$ 35,090	33,661	$ 115,518	$ 29,182	$ 38,265	$ 32,671	$ 28,459	$ 24,032	171,137	213,451	[1]	123,427	[1]
Increased workers' compensation claims liabilities	$ 84,700													$ 30,397	104,223	[1]	42,544	[1]
Prior Period Adjustments [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Workers' compensation expense				$ (412)	$ (255)	$ (3,465)	$ (81,932)	$ 84,742	$ 1,582	$ 4,670	$ 4,448	$ 3,481	$ 2,211
Increased workers' compensation claims liabilities															$ 685		$ 664
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Restatement of Previously Iss39

Restatement of Previously Issued Financial Statements - Impact on Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014		Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013		Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 25,218	$ 16,881	$ 4,439	$ 15,205	$ 11,544	[1]	$ 51,985	$ 47,869	$ 66,268	$ 93,557	[1]	$ 45,747	[1]
Marketable securities					29,957
Trade accounts receivable, net	90,529	155,706	137,862	130,376	102,627	[1]	129,761	104,008	95,956
Income taxes receivable	1,038	0	9,194	14,131	11,947	[1]	14,296	34,803	3,059
Prepaid expenses and other	3,173	4,268	5,689	6,658	3,813	[1]	4,966	5,283	4,621
Restricted marketable securities and workers' compensation deposits	76,110	30,850	21,343	12,533	3,776	[1]	0	0	0
Deferred income taxes	20,941	18,972	18,983	18,972	19,138	[1]	20,263	11,977	11,969
Total current assets	227,009	231,748	223,525	219,545	182,802	[1]	256,031	235,973	212,886
Marketable securities					20,930
Property, equipment and software, net	22,820	22,465	22,648	22,648	22,675	[1]	22,576	21,786	21,779
Restricted certificates of deposit	0	88,320	88,320	114,335	114,335	[1]	20,943	20,943	12,789
Restricted marketable securities and workers' compensation deposits	187,916	126,695	101,828	78,516	58,533	[1]	43,821	34,696	31,133
Other assets	5,130	4,728	4,840	4,960	5,306	[1]	3,836	3,979	4,028
Goodwill	47,820	47,820	47,820	47,820	47,820	[1]	47,820	47,820	47,820
Total assets	496,777	527,865	495,029	493,858	452,401	[1]	411,011	375,794	337,115
Current liabilities:
Current portion of long-term debt					25,220
Accounts payable	3,217	3,182	2,419	3,500	2,719	[1]	2,839	2,435	2,382
Accrued payroll, payroll taxes and related benefits	121,343	161,127	140,756	149,999	115,837	[1]	129,264	104,083	112,669
Other accrued liabilities	6,166	2,383	4,845	6,190	6,230	[1]	5,440	3,227	2,541
Workers' compensation claims liabilities	65,581	66,448	65,388	61,830	61,064	[1]	58,017	54,040	44,383
Safety incentives liability	21,253	19,960	18,147	15,499	14,232	[1]	14,063	12,718	12,192
Total current liabilities	237,393	292,465	261,998	268,010	225,302	[1]	209,843	176,723	174,387
Long-term workers' compensation claims liabilities	190,094	181,323	173,856	169,893	164,214	[1]	162,484	162,246	84,525
Long-term debt	0	0	14,723	19,778	19,833	[1]	4,888	4,943	4,998
Deferred income taxes	13,256	8,421	8,421	8,421	8,557	[1]	4,973	10,392	10,392
Customer deposits and other long-term liabilities	1,483	1,475	1,487	1,534	1,675	[1]	1,888	1,967	1,799
Total liabilities	$ 442,226	$ 483,684	$ 460,485	$ 467,636	$ 419,581	[1]	$ 384,076	$ 356,271	$ 276,101
Commitments and contingencies (Notes 7, 9 and 13)						[1]
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,126 shares issued and outstanding	$ 72	$ 72	$ 72	$ 71	$ 71	[1]	$ 72	$ 72	$ 72
Additional paid-in capital					4,410
Accumulated other comprehensive loss	(31)	10	4	21	(23)	[1]	(18)	(50)	(37)
Retained earnings	47,546	37,683	28,295	20,965	28,362	[1]	21,276	13,703	54,776
Total stockholders' equity	54,551	44,181	34,544	26,222	32,820	[1]	26,935	19,523	61,014	65,178	[1]	48,740
Total liabilities and stockholders' equity	$ 496,777	$ 527,865	495,029	493,858	452,401	[1]	411,011	375,794	337,115
As Previously Reported [Member]
Current assets:
Cash and cash equivalents			4,439	15,205	11,544		51,985	47,869	66,268	93,557		45,747
Marketable securities					29,957
Trade accounts receivable, net			137,862	130,376	102,627		129,761	104,008	95,956
Income taxes receivable			8,737	13,586	11,421		12,553	0	1,596
Prepaid expenses and other			5,689	6,658	3,813		4,966	5,283	4,621
Restricted marketable securities and workers' compensation deposits			21,343	12,533	3,776		0	0	0
Deferred income taxes			15,774	15,763	15,791		17,229	8,944	8,936
Total current assets			219,859	215,791	178,929		251,254	198,137	208,390
Marketable securities					20,930
Property, equipment and software, net			22,648	22,648	22,675		22,576	21,786	21,779
Restricted certificates of deposit			88,320	114,335	114,335		20,943	20,943	12,789
Restricted marketable securities and workers' compensation deposits			101,828	78,516	58,533		43,821	34,696	31,133
Other assets			4,840	4,960	5,306		3,836	3,979	4,028
Goodwill			47,820	47,820	47,820		47,820	47,820	47,820
Total assets			491,363	490,104	448,528		406,234	337,958	332,619
Current liabilities:
Current portion of long-term debt					25,220
Accounts payable			2,419	3,500	2,719		2,839	2,435	2,382
Accrued payroll, payroll taxes and related benefits			141,278	150,102	115,820		129,188	103,564	109,870
Other accrued liabilities			4,845	6,190	6,230		5,440	3,227	2,541
Workers' compensation claims liabilities			60,457	56,480	54,049		48,127	39,069	38,306
Safety incentives liability			18,147	15,499	14,232		14,063	12,718	12,192
Total current liabilities			257,589	262,763	218,270		199,877	163,555	165,511
Long-term workers' compensation claims liabilities			169,154	165,785	161,933		160,216	83,437	81,829
Long-term debt			14,723	19,778	19,833		4,888	4,943	4,998
Deferred income taxes			8,159	8,159	8,159		4,973	10,392	10,392
Customer deposits and other long-term liabilities			1,487	1,534	1,675		1,888	1,967	1,799
Total liabilities			$ 451,112	$ 458,019	$ 409,870		$ 371,842	$ 264,294	$ 264,529
Commitments and contingencies (Notes 7, 9 and 13)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,126 shares issued and outstanding			$ 72	$ 71	$ 71		$ 72	$ 72	$ 72
Additional paid-in capital					4,410
Accumulated other comprehensive loss			4	21	(23)		(18)	(50)	(37)
Retained earnings			34,002	26,828	34,200		28,733	67,844	61,852
Total stockholders' equity			40,251	32,085	38,658		34,392	73,664	68,090			53,896
Total liabilities and stockholders' equity			491,363	490,104	448,528		406,234	337,958	332,619
Prior Period Adjustments [Member]
Current assets:
Cash and cash equivalents			0	0	0		0	0	0	$ 0		0
Trade accounts receivable, net			0	0	0		0	0	0
Income taxes receivable			457	545	526		1,743	34,803	1,463
Prepaid expenses and other			0	0	0		0	0	0
Restricted marketable securities and workers' compensation deposits			0	0	0		0	0	0
Deferred income taxes			3,209	3,209	3,347		3,034	3,033	3,033
Total current assets			3,666	3,754	3,873		4,777	37,836	4,496
Property, equipment and software, net			0	0	0		0	0	0
Restricted certificates of deposit			0	0	0		0	0	0
Restricted marketable securities and workers' compensation deposits			0	0	0		0	0	0
Other assets			0	0	0		0	0	0
Goodwill			0	0	0		0	0	0
Total assets			3,666	3,754	3,873		4,777	37,836	4,496
Current liabilities:
Accounts payable			0	0	0		0	0	0
Accrued payroll, payroll taxes and related benefits			(522)	(103)	17		76	519	2,799
Other accrued liabilities			0	0	0		0	0	0
Workers' compensation claims liabilities			4,931	5,350	7,015		9,890	14,971	6,077
Safety incentives liability			0	0	0		0	0	0
Total current liabilities			4,409	5,247	7,032		9,966	13,168	8,876
Long-term workers' compensation claims liabilities			4,702	4,108	2,281		2,268	78,809	2,696
Long-term debt			0	0	0		0	0	0
Deferred income taxes			262	262	398		0	0	0
Customer deposits and other long-term liabilities			0	0	0		0	0	0
Total liabilities			$ 9,373	$ 9,617	$ 9,711		$ 12,234	$ 91,977	$ 11,572
Commitments and contingencies (Notes 7, 9 and 13)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,126 shares issued and outstanding			$ 0	$ 0	$ 0		$ 0	$ 0	$ 0
Accumulated other comprehensive loss			0	0	0		0	0	0
Retained earnings			(5,707)	(5,863)	(5,838)		(7,457)	(54,141)	(7,076)
Total stockholders' equity			(5,707)	(5,863)	(5,838)		(7,457)	(54,141)	(7,076)			(5,156)	[1]
Total liabilities and stockholders' equity			$ 3,666	$ 3,754	3,873		$ 4,777	$ 37,836	$ 4,496
Prior Period Adjustments [Member] | Unsupported Non-GAAP Journal Entry Corrections [Member]
Current assets:
Cash and cash equivalents					0
Marketable securities					0
Trade accounts receivable, net					0
Income taxes receivable					0
Prepaid expenses and other					0
Restricted marketable securities and workers' compensation deposits					0
Deferred income taxes					0
Total current assets					0
Marketable securities					0
Property, equipment and software, net					0
Restricted certificates of deposit					0
Restricted marketable securities and workers' compensation deposits					0
Other assets					0
Goodwill					0
Total assets					0
Current liabilities:
Current portion of long-term debt					0
Accounts payable					0
Accrued payroll, payroll taxes and related benefits					0
Other accrued liabilities					0
Workers' compensation claims liabilities					0
Safety incentives liability					0
Total current liabilities					0
Long-term workers' compensation claims liabilities					0
Long-term debt					0
Deferred income taxes					0
Customer deposits and other long-term liabilities					0
Total liabilities					$ 0
Commitments and contingencies (Notes 7, 9 and 13)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,126 shares issued and outstanding					$ 0
Additional paid-in capital					0
Accumulated other comprehensive loss					0
Retained earnings					0
Total stockholders' equity					0
Total liabilities and stockholders' equity					0
Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]
Current assets:
Cash and cash equivalents					0
Marketable securities					0
Trade accounts receivable, net					0
Income taxes receivable					0
Prepaid expenses and other					0
Restricted marketable securities and workers' compensation deposits					0
Deferred income taxes					3,347
Total current assets					3,347
Marketable securities					0
Property, equipment and software, net					0
Restricted certificates of deposit					0
Restricted marketable securities and workers' compensation deposits					0
Other assets					0
Goodwill					0
Total assets					3,347
Current liabilities:
Current portion of long-term debt					0
Accounts payable					0
Accrued payroll, payroll taxes and related benefits					0
Other accrued liabilities					0
Workers' compensation claims liabilities					7,015
Safety incentives liability					0
Total current liabilities					7,015
Long-term workers' compensation claims liabilities					2,281
Long-term debt					0
Deferred income taxes					398
Customer deposits and other long-term liabilities					0
Total liabilities					$ 9,694
Commitments and contingencies (Notes 7, 9 and 13)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,126 shares issued and outstanding					$ 0
Additional paid-in capital					0
Accumulated other comprehensive loss					0
Retained earnings					(6,347)
Total stockholders' equity					(6,347)							(7,947)
Total liabilities and stockholders' equity					3,347
Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]
Current assets:
Cash and cash equivalents					0
Marketable securities					0
Trade accounts receivable, net					0
Income taxes receivable					526
Prepaid expenses and other					0
Restricted marketable securities and workers' compensation deposits					0
Deferred income taxes					0
Total current assets					526
Marketable securities					0
Property, equipment and software, net					0
Restricted certificates of deposit					0
Restricted marketable securities and workers' compensation deposits					0
Other assets					0
Goodwill					0
Total assets					526
Current liabilities:
Current portion of long-term debt					0
Accounts payable					0
Accrued payroll, payroll taxes and related benefits					17
Other accrued liabilities					0
Workers' compensation claims liabilities					0
Safety incentives liability					0
Total current liabilities					17
Long-term workers' compensation claims liabilities					0
Long-term debt					0
Deferred income taxes					0
Customer deposits and other long-term liabilities					0
Total liabilities					$ 17
Commitments and contingencies (Notes 7, 9 and 13)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,126 shares issued and outstanding					$ 0
Additional paid-in capital					0
Accumulated other comprehensive loss					0
Retained earnings					509
Total stockholders' equity					509							$ (474)
Total liabilities and stockholders' equity					$ 526
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Restatement of Previously Iss40

Restatement of Previously Issued Financial Statements - Impact on Consolidated Balance Sheets (Parenthetical) (Detail) - $ / shares	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	[1]	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014
Accounting Changes and Error Corrections [Abstract]
Common stock, par value	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01		$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	20,500,000				20,500,000
Common stock, shares issued	7,203,000				7,126,000
Common stock, shares outstanding	7,203,000				7,126,000
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Restatement of Previously Iss41

Restatement of Previously Issued Financial Statements - Impact on Consolidated Statements of Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Revenues:
Professional employer service fees	$ 153,332	$ 152,108	$ 139,612	$ 127,234	$ 129,154	$ 126,396	$ 112,238	$ 102,734	$ 108,224	$ 108,127	$ 94,456	$ 82,278	$ 572,286	$ 470,522	[1]	$ 393,085	[1]
Staffing services	40,425	46,617	42,347	39,166	45,313	48,503	38,566	33,451	37,117	41,727	35,304	29,733	168,555	165,833	[1]	143,881	[1]
Total revenues	193,757	198,725	181,959	166,400	174,467	174,899	150,804	136,185	145,341	149,854	129,760	112,011	740,841	636,355	[1]	536,966	[1]
Cost of revenues:
Direct payroll costs	30,704	35,308	32,188	29,764	34,584	37,087	29,311	25,417	28,308	31,585	26,611	22,371	127,964	126,399	[1]	108,875	[1]
Payroll taxes and benefits	77,162	75,237	71,808	88,077	67,793	64,308	58,853	72,146	56,532	55,982	51,050	58,599	312,284	263,100	[1]	222,163	[1]
Workers' compensation	44,734	45,290	41,485	39,628	35,090	33,661	115,518	29,182	38,265	32,671	28,459	24,032	171,137	213,451	[1]	123,427	[1]
Total cost of revenues	152,600	155,835	145,481	157,469	137,467	135,056	203,682	126,745	123,105	120,238	106,120	105,002	611,385	602,950	[1]	454,465	[1]
Gross margin	41,157	42,890	36,478	8,931	37,000	39,843	(52,878)	9,440	22,236	29,616	23,640	7,009	129,456	33,405	[1]	82,501	[1]
Selling, general and administrative expenses	26,338	25,440	21,429	16,970	20,335	21,679	17,958	14,093	16,378	16,820	14,506	11,735	90,177	74,065	[1]	59,439	[1]
Depreciation and amortization	738	721	709	683	663	646	613	584	550	521	506	460	2,851	2,506	[1]	2,037	[1]
(Loss) income from operations	14,081	16,729	14,340	(8,722)	16,002	17,518	(71,449)	(5,237)	5,308	12,275	8,628	(5,186)	36,428	(43,166)	[1]	21,025	[1]
Other income (expense):
Investment income	201	254	229	87	154	61	160	168	218	206	(342)	457	771	543	[1]	539	[1]
Interest expense	(416)	(467)	(562)	(520)	(42)	(43)	(44)	(44)	(46)	(48)	(64)	(80)	(1,965)	(173)	[1]	(238)	[1]
Other, net	(6)	(3)	(65)	(14)	(9)	178	(7)	(10)	(7)	3	1	(6)	(88)	152	[1]	(9)	[1]
Other income (expense), net	(221)	(216)	(398)	(447)	103	196	109	114	165	161	(405)	371	(1,282)	522	[1]	292	[1]
(Loss) income before income taxes														(42,644)		21,317
(Benefit from) provision for income taxes	2,413	5,540	5,040	(3,341)	7,452	8,848	(31,558)	(1,840)	843	3,711	2,704	(1,614)	9,652	(17,098)	[1]	5,644	[1]
Net (loss) income	$ 11,447	$ 10,973	$ 8,902	$ (5,828)	$ 8,653	$ 8,866	$ (39,782)	$ (3,283)	$ 4,630	$ 8,725	$ 5,519	$ (3,201)	$ 25,494	$ (25,546)	[1]	$ 15,673	[1]
Basic (loss) earnings per share	$ 1.59	$ 1.52	$ 1.24	$ (0.82)	$ 1.22	$ 1.24	$ (5.55)	$ (0.46)	$ 0.65	$ 1.22	$ 0.78	$ (0.46)	$ 3.55	$ (3.57)	[1]	$ 2.21	[1]
Weighted average number of basic common shares outstanding	7,203	7,201	7,151	7,135	7,122	7,177	7,173	7,170	7,165	7,150	7,082	7,022	7,173	7,160	[1]	7,105	[1]
Diluted (loss) earnings per share	$ 1.55	$ 1.49	$ 1.21	$ (0.82)	$ 1.20	$ 1.19	$ (5.55)	$ (0.46)	$ 0.62	$ 1.18	$ 0.75	$ (0.46)	$ 3.47	$ (3.57)	[1]	$ 2.12	[1]
Weighted average number of diluted common shares outstanding	7,396	7,362	7,327	7,135	7,234	7,428	7,173	7,170	7,477	7,425	7,374	7,022	7,353	7,160	[1]	7,397	[1]
Cash dividends per common share	$ 0.22	$ 0.22	$ 0.22	$ 0.22	$ 0.22	$ 0.18	$ 0.18	$ 0.18	$ 0.18	$ 0.13	$ 0.13	$ 0.13	$ 0.88	$ 0.76	[1]	$ 0.57	[1]
As Previously Reported [Member]
Revenues:
Professional employer service fees			$ 140,048	$ 127,751	$ 129,703	$ 126,456	$ 112,503	$ 101,689	$ 107,407	$ 106,244	$ 93,494	$ 81,818		$ 470,351		$ 388,963
Staffing services			42,347	39,166	45,313	48,503	38,566	33,451	37,117	41,727	35,304	29,733		165,833		143,881
Total revenues			182,395	166,917	175,016	174,959	151,069	135,140	144,524	147,971	128,798	111,551		636,184		532,844
Cost of revenues:
Direct payroll costs			32,188	29,764	34,584	37,087	29,311	25,417	28,308	31,585	26,611	22,296		126,399		108,800
Payroll taxes and benefits			72,146	88,294	67,836	65,061	61,130	72,817	58,320	57,977	53,483	59,123		266,844		228,903
Workers' compensation			41,897	39,883	38,555	115,593	30,776	27,600	33,595	28,223	24,978	21,821		212,524		108,617
Total cost of revenues			146,231	157,941	140,975	217,741	121,217	125,834	120,223	117,785	105,072	103,240		605,767		446,320
Gross margin			36,164	8,976	34,041	(42,782)	29,852	9,306	24,301	30,186	23,726	8,311		30,417		86,524
Selling, general and administrative expenses			21,278	16,975	20,281	21,213	17,958	14,369	16,948	16,808	14,494	11,811		73,821		60,061
Depreciation and amortization			709	683	663	646	613	584	550	521	506	460		2,506		2,037
(Loss) income from operations			14,177	(8,682)	13,097	(64,641)	11,281	(5,647)	6,803	12,857	8,726	(3,960)		(45,910)		24,426
Other income (expense):
Investment income			148	89	138	155	157	144	223	154	173	173		594		723
Interest expense			(562)	(520)	(42)	(43)	(44)	(44)	(46)	(48)	(64)	(80)		(173)		(238)
Other, net			(65)	(14)	(9)	178	(7)	(10)	(7)	3	1	(6)		152		(9)
Other income (expense), net			(479)	(445)	87	290	106	90	170	109	110	87		573		476
(Loss) income before income taxes														(45,337)		24,902
(Benefit from) provision for income taxes			4,952	(3,325)	6,150	(26,533)	4,104	(1,974)	1,412	3,972	2,950	(1,324)		(18,253)		7,010
Net (loss) income			$ 8,746	$ (5,802)	$ 7,034	$ (37,818)	$ 7,283	$ (3,583)	$ 5,561	$ 8,994	$ 5,886	$ (2,549)		$ (27,084)		$ 17,892
Basic (loss) earnings per share			$ 1.22	$ (0.81)	$ 0.99	$ (5.27)	$ 1.02	$ (0.50)	$ 0.78	$ 1.26	$ 0.83	$ (0.36)		$ (3.78)		$ 2.52
Weighted average number of basic common shares outstanding			7,151	7,135	7,122	7,177	7,173	7,170	7,165	7,150	7,082	7,022		7,160		7,105
Diluted (loss) earnings per share			$ 1.19	$ (0.81)	$ 0.97	$ (5.27)	$ 0.98	$ (0.50)	$ 0.74	$ 1.21	$ 0.80	$ (0.36)		$ (3.78)		$ 2.42
Weighted average number of diluted common shares outstanding			7,327	7,135	7,234	7,177	7,421	7,170	7,477	7,425	7,374	7,022		7,160		7,397
Cash dividends per common share			$ 0.22	$ 0.22	$ 0.22	$ 0.18	$ 0.18	$ 0.18	$ 0.18	$ 0.13	$ 0.13	$ 0.13		$ 0.76		$ 0.57
Prior Period Adjustments [Member]
Revenues:
Professional employer service fees			$ (436)	$ (517)	$ (549)	$ (60)	$ (265)	$ 1,045	$ 817	$ 1,883	$ 962	$ 460
Staffing services			0	0	0	0	0	0	0	0	0	0
Total revenues			(436)	(517)	(549)	(60)	(265)	1,045	817	1,883	962	460
Cost of revenues:
Direct payroll costs			0	0	0	0	0	0	0	0	0	75
Payroll taxes and benefits			(338)	(217)	(43)	(753)	(2,277)	(671)	(1,788)	(1,995)	(2,433)	(524)
Workers' compensation			(412)	(255)	(3,465)	(81,932)	84,742	1,582	4,670	4,448	3,481	2,211
Total cost of revenues			(750)	(472)	(3,508)	(82,685)	82,465	911	2,882	2,453	1,048	1,762
Gross margin			314	(45)	2,959	82,625	(82,730)	134	(2,065)	(570)	(86)	(1,302)
Selling, general and administrative expenses			151	(5)	54	466	0	(276)	(570)	12	12	(76)
Depreciation and amortization			0	0	0	0	0	0	0	0	0	0		$ 0		$ 0
(Loss) income from operations			163	(40)	2,905	82,159	(82,730)	410	(1,495)	(582)	(98)	(1,226)
Other income (expense):
Investment income			81	(2)	16	(94)	3	24	(5)	52	(515)	284
Interest expense			0	0	0	0	0	0	0	0	0	0
Other, net			0	0	0	0	0	0	0	0	0	0
Other income (expense), net			81	(2)	16	(94)	3	24	(5)	52	(515)	284
(Benefit from) provision for income taxes			88	(16)	1,302	35,381	(35,662)	134	(569)	(261)	(246)	(290)
Net (loss) income			$ 156	$ (26)	$ 1,619	$ 46,684	$ (47,065)	$ 300	$ (931)	$ (269)	$ (367)	$ (652)		1,538		(2,219)
Basic (loss) earnings per share			$ 0.02	$ (0.01)	$ 0.23	$ 6.51	$ (6.57)	$ 0.04	$ (0.13)	$ (0.04)	$ (0.05)	$ (0.10)
Weighted average number of basic common shares outstanding			0	0	0	0	0	0	0	0	0	0
Diluted (loss) earnings per share			$ 0.02	$ (0.01)	$ 0.23	$ 6.46	$ (6.53)	$ 0.04	$ (0.12)	$ (0.03)	$ (0.05)	$ (0.10)
Weighted average number of diluted common shares outstanding			0	0	0	251	(248)	0	0	0	0	0
Cash dividends per common share			$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Prior Period Adjustments [Member] | Unsupported Non-GAAP Journal Entry Corrections [Member]
Revenues:
Professional employer service fees														171		4,122
Staffing services														0		0
Total revenues														171		4,122
Cost of revenues:
Direct payroll costs														0		75
Payroll taxes and benefits														(3,312)		(6,715)
Workers' compensation														242		14,146
Total cost of revenues														(3,070)		7,506
Gross margin														3,241		(3,384)
Selling, general and administrative expenses														244		(622)
Depreciation and amortization														0		0
(Loss) income from operations														2,997		(2,762)
Other income (expense):
Investment income														(51)		(184)
Interest expense														0		0
Other, net														0		0
Other income (expense), net														(51)		(184)
(Loss) income before income taxes														2,946		(2,946)
(Benefit from) provision for income taxes														1,218		(1,142)
Net (loss) income														$ 1,728		$ (1,804)
Basic (loss) earnings per share														$ 0		$ 0
Weighted average number of basic common shares outstanding														0		0
Diluted (loss) earnings per share														$ 0		$ 0
Weighted average number of diluted common shares outstanding														0		0
Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]
Revenues:
Professional employer service fees														$ 0		$ 0
Staffing services														0		0
Total revenues														0		0
Cost of revenues:
Direct payroll costs														0		0
Payroll taxes and benefits														0		0
Workers' compensation														685		664
Total cost of revenues														685		664
Gross margin														(685)		(664)
Selling, general and administrative expenses														0		0
Depreciation and amortization														0		0
(Loss) income from operations														(685)		(664)
Other income (expense):
Investment income														0		0
Interest expense														0		0
Other, net														0		0
Other income (expense), net														0		0
(Loss) income before income taxes														(685)		(664)
(Benefit from) provision for income taxes														(241)		(234)
Net (loss) income														$ (444)		$ (430)
Basic (loss) earnings per share														$ 0		$ 0
Weighted average number of basic common shares outstanding														0		0
Diluted (loss) earnings per share														$ 0		$ 0
Weighted average number of diluted common shares outstanding														0		0
Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]
Revenues:
Professional employer service fees														$ 0		$ 0
Staffing services														0		0
Total revenues														0		0
Cost of revenues:
Direct payroll costs														0		0
Payroll taxes and benefits														(432)		(25)
Workers' compensation														0		0
Total cost of revenues														(432)		(25)
Gross margin														432		25
Selling, general and administrative expenses														0		0
Depreciation and amortization														0		0
(Loss) income from operations														432		25
Other income (expense):
Investment income														0		0
Interest expense														0		0
Other, net														0		0
Other income (expense), net														0		0
(Loss) income before income taxes														432		25
(Benefit from) provision for income taxes														178		10
Net (loss) income														$ 254		$ 15
Basic (loss) earnings per share														$ 0		$ 0
Weighted average number of basic common shares outstanding														0		0
Diluted (loss) earnings per share														$ 0		$ 0
Weighted average number of diluted common shares outstanding														0		0
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Restatement of Previously Iss42

Restatement of Previously Issued Financial Statements - Impact on Consolidated Statements of Comprehensive (Loss) Income (Detail) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net (loss) income	$ 11,447	$ 10,973	$ 8,902	$ (5,828)	$ 8,653	$ 8,866	$ (39,782)	$ (3,283)	$ 4,630	$ 8,725	$ 5,519	$ (3,201)	$ 25,494	$ (25,546)	[1]	$ 15,673	[1]
Unrealized gains (losses) on marketable securities, net of tax													(8)	3	[1]	(49)	[1]
Comprehensive (loss) income													$ 25,486	(25,543)	[1]	15,624	[1]
As Previously Reported [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net (loss) income			8,746	(5,802)	7,034	(37,818)	7,283	(3,583)	5,561	8,994	5,886	(2,549)		(27,084)		17,892
Unrealized gains (losses) on marketable securities, net of tax														3		(49)
Comprehensive (loss) income														(27,081)		17,843
Prior Period Adjustments [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net (loss) income			$ 156	$ (26)	$ 1,619	$ 46,684	$ (47,065)	$ 300	$ (931)	$ (269)	$ (367)	$ (652)		1,538		(2,219)
Prior Period Adjustments [Member] | Unsupported Non-GAAP Journal Entry Corrections [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net (loss) income														1,728		(1,804)
Unrealized gains (losses) on marketable securities, net of tax														0		0
Comprehensive (loss) income														1,728		(1,804)
Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net (loss) income														(444)		(430)
Unrealized gains (losses) on marketable securities, net of tax														0		0
Comprehensive (loss) income														(444)		(430)
Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net (loss) income														254		15
Unrealized gains (losses) on marketable securities, net of tax														0		0
Comprehensive (loss) income														$ 254		$ 15
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Restatement of Previously Iss43

Restatement of Previously Issued Financial Statements - Impact on Consolidated Statements of Comprehensive (Loss) Income (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Unrealized gains (losses) on marketable securities, tax	$ (9)	$ 3	[1]	$ (31)	[1]
As Previously Reported [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Unrealized gains (losses) on marketable securities, tax		$ 3		$ (31)
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Restatement of Previously Iss44

Restatement of Previously Issued Financial Statements - Impact on Consolidated Statements of Stockholders' Equity (Detail) - USD ($) shares in Thousands, $ in Thousands

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2014

Sep. 30, 2014

Jun. 30, 2014

Mar. 31, 2014

Dec. 31, 2013

[1]

Dec. 31, 2012

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

$ 54,551

$ 44,181

$ 34,544

$ 26,222

$ 32,820

[1]

$ 26,935

$ 19,523

$ 61,014

$ 65,178

$ 48,740

As Previously Reported [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

40,251

32,085

38,658

34,392

73,664

68,090

53,896

Prior Period Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

$ (5,707)

$ (5,863)

(5,838)

$ (7,457)

$ (54,141)

$ (7,076)

(5,156)

[1]

Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

(6,347)

(7,947)

Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

509

(474)

Prior Period Adjustments [Member] | Income Tax Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

3,265

Common Stock [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

$ 72

$ 71

[1]

$ 72

$ 70

Stockholders' equity, Shares

7,203

7,126

[1]

7,165

7,017

Common Stock [Member] | As Previously Reported [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

$ 70

Stockholders' equity, Shares

7,017

Common Stock [Member] | Prior Period Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

$ 0

Common Stock [Member] | Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Common Stock [Member] | Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Common Stock [Member] | Prior Period Adjustments [Member] | Income Tax Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Additional Paid-in Capital [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

$ 6,964

$ 4,410

[1]

$ 5,781

913

Additional Paid-in Capital [Member] | As Previously Reported [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

913

Additional Paid-in Capital [Member] | Prior Period Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Additional Paid-in Capital [Member] | Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Additional Paid-in Capital [Member] | Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Additional Paid-in Capital [Member] | Prior Period Adjustments [Member] | Income Tax Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Accumulated Other Comprehensive (Loss) Income [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

(31)

(23)

[1]

(26)

23

Accumulated Other Comprehensive (Loss) Income [Member] | As Previously Reported [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

23

Accumulated Other Comprehensive (Loss) Income [Member] | Prior Period Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Accumulated Other Comprehensive (Loss) Income [Member] | Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Accumulated Other Comprehensive (Loss) Income [Member] | Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Accumulated Other Comprehensive (Loss) Income [Member] | Prior Period Adjustments [Member] | Income Tax Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

0

Retained Earnings [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

$ 47,546

$ 28,362

[1]

$ 59,351

47,734

Retained Earnings [Member] | As Previously Reported [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

52,890

Retained Earnings [Member] | Prior Period Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

[1]

(5,156)

Retained Earnings [Member] | Prior Period Adjustments [Member] | Workers' Compensation Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

(7,947)

Retained Earnings [Member] | Prior Period Adjustments [Member] | Payroll Tax Corrections [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

(474)

Retained Earnings [Member] | Prior Period Adjustments [Member] | Income Tax Adjustments [Member]

Quantifying Misstatement in Current Year Financial Statements [Line Items]

Stockholders' equity

$ 3,265

[1]

See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Restatement of Previously Iss45

Restatement of Previously Issued Financial Statements - Impact on Consolidated Statements of Cash Flows (Detail) - USD ($) $ in Thousands	Jun. 30, 2014	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015		Dec. 31, 2014		Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014		Dec. 31, 2013		Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013		Dec. 31, 2015		Dec. 31, 2014		Dec. 31, 2013
Cash flows from operating activities:
Net income		$ 11,447	$ 10,973	$ 8,902	$ (5,828)		$ 8,653		$ 8,866	$ (39,782)	$ (3,283)		$ 4,630		$ 8,725	$ 5,519	$ (3,201)		$ 25,494		$ (25,546)	[1]	$ 15,673	[1]
Reconciliations of net income to net cash provided by operating activities:
Depreciation and amortization		738	721	709	683		663		646	613	584		550		521	506	460		2,851		2,506	[1]	2,037	[1]
Gains recognized on marketable securities																			(2)		3	[1]	(1)	[1]
Gain recognized on sale and lease back																			0		0	[1]	(60)	[1]
Deferred income taxes																			2,728		(9,792)	[1]	(869)	[1]
Share based compensation																			2,386		1,699	[1]	1,016	[1]
Excess tax benefit from share-based compensation																			68		(578)	[1]	(2,083)	[1]
Changes in certain assets and liabilities:
Trade accounts receivable																			12,097		(17,041)	[1]	(21,665)	[1]
Income taxes receivable																			10,521		(11,421)	[1]	(165)	[1]
Prepaid expenses and other																			640		(387)	[1]	1,828	[1]
Accounts payable																			498		(533)	[1]	1,257	[1]
Accrued payroll, payroll taxes and related benefits																			5,506		21,950	[1]	24,455	[1]
Other accrued liabilities																			(64)		3,893	[1]	1,421	[1]
Income taxes payable																			506		411	[1]	2,083	[1]
Workers' compensation claims liabilities	$ 84,700																		30,397		104,223	[1]	42,544	[1]
Safety incentives liability																			7,021		1,146	[1]	3,244	[1]
Customer deposits, long-term liabilities and other assets, net																			(16)		(937)	[1]	(519)	[1]
Net cash provided by operating activities																			100,631		69,596	[1]	70,196	[1]
Cash flows from investing activities:
Purchase of property and equipment																			(2,996)		(4,632)	[1]	(4,097)	[1]
Proceeds from sales and maturities of marketable securities																			52,996		13,241	[1]	60,850	[1]
Purchase of marketable securities																			(8,214)		(38,434)	[1]	(59,917)	[1]
Proceeds from maturities of restricted certificates of deposit																			228,670		0	[1]	63,944	[1]
Purchase of restricted certificates of deposit																			(124,335)		(101,546)	[1]	(76,733)	[1]
Proceeds from maturities of restricted marketable securities																			10,031		10,524	[1]	9,918	[1]
Purchase of restricted marketable securities																			(211,748)		(61,628)	[1]	(11,397)	[1]
Net cash used in investing activities																			(55,596)		(182,475)	[1]	(17,432)	[1]
Cash flows from financing activities:
Proceeds from credit-line borrowings																			46,106		6,242	[1]	132,664	[1]
Payments on credit-line borrowings																			(46,106)		(6,242)	[1]	(137,196)	[1]
Proceeds from the issuance of long-term debt																			0		40,000	[1]	0	[1]
Commitment fee from the issuance of long-term debt																			0		(400)	[1]	0	[1]
Payments on long-term debt																			(25,220)		(220)	[1]	(220)	[1]
Repurchase of common stock																			0		(3,676)	[1]	0	[1]
Common stock repurchased on vesting of restricted stock units																					(407)		(89)
Dividends paid																			(6,310)		(5,443)	[1]	(4,056)	[1]
Proceeds from the exercise of stock options and vesting of restricted stock units																			702		434	[1]	1,860	[1]
Excess tax benefit from share-based compensation																			(68)		578	[1]	2,083	[1]
Net cash (used in) provided by financing activities																			(31,361)		30,866	[1]	(4,954)	[1]
Net decrease in cash and cash equivalents																			13,674		(82,013)	[1]	47,810	[1]
Cash and cash equivalents, beginning of year		16,881	4,439	15,205	11,544	[1]	51,985		47,869	66,268	93,557	[1]					45,747	[1]	11,544	[1]	93,557	[1]	45,747	[1]
Cash and cash equivalents, end of year	47,869	$ 25,218	16,881	4,439	15,205		11,544	[1]	51,985	47,869	66,268		93,557	[1]					25,218		11,544	[1]	93,557	[1]
As Previously Reported [Member]
Cash flows from operating activities:
Net income				8,746	(5,802)		7,034		(37,818)	7,283	(3,583)		5,561		8,994	5,886	(2,549)				(27,084)		17,892
Reconciliations of net income to net cash provided by operating activities:
Depreciation and amortization				709	683		663		646	613	584		550		521	506	460				2,506		2,037
Gains recognized on marketable securities																					3		(1)
Gain recognized on sale and lease back																							(60)
Deferred income taxes																					(9,487)		(632)
Share based compensation																					1,699		1,016
Excess tax benefit from share-based compensation																					(578)		(2,083)
Changes in certain assets and liabilities:
Trade accounts receivable																					(17,041)		(21,665)
Income taxes receivable																					(11,421)		0
Prepaid expenses and other																					(387)		1,828
Accounts payable																					(533)		1,257
Accrued payroll, payroll taxes and related benefits																					25,328		21,534
Other accrued liabilities																					3,893		1,421
Income taxes payable																					(658)		3,047
Workers' compensation claims liabilities																					103,538		41,880
Safety incentives liability																					1,146		3,244
Customer deposits, long-term liabilities and other assets, net																					(1,328)		(519)
Net cash provided by operating activities																					69,596		70,196
Cash flows from investing activities:
Purchase of property and equipment																					(4,632)		(4,097)
Proceeds from sales and maturities of marketable securities																					13,241		60,850
Purchase of marketable securities																					(38,434)		(59,917)
Proceeds from maturities of restricted certificates of deposit																							63,944
Purchase of restricted certificates of deposit																					(101,546)		(76,733)
Proceeds from maturities of restricted marketable securities																					10,524		9,918
Purchase of restricted marketable securities																					(61,628)		(11,397)
Net cash used in investing activities																					(182,475)		(17,432)
Cash flows from financing activities:
Proceeds from credit-line borrowings																					6,242		132,664
Payments on credit-line borrowings																					(6,242)		(137,196)
Proceeds from the issuance of long-term debt																					40,000
Commitment fee from the issuance of long-term debt																					(400)
Payments on long-term debt																					(220)		(220)
Repurchase of common stock																					(3,676)
Common stock repurchased on vesting of restricted stock units																					(407)		(89)
Dividends paid																					(5,443)		(4,056)
Proceeds from the exercise of stock options and vesting of restricted stock units																					434		1,860
Excess tax benefit from share-based compensation																					578		2,083
Net cash (used in) provided by financing activities																					30,866		(4,954)
Net decrease in cash and cash equivalents																					(82,013)		47,810
Cash and cash equivalents, beginning of year			4,439	15,205	11,544		51,985		47,869	66,268	93,557						45,747		11,544		93,557		45,747
Cash and cash equivalents, end of year	47,869			4,439	15,205		11,544		51,985	47,869	66,268		93,557								11,544		93,557
Prior Period Adjustments [Member]
Cash flows from operating activities:
Net income				156	(26)		1,619		46,684	(47,065)	300		(931)		(269)	(367)	(652)				1,538		(2,219)
Reconciliations of net income to net cash provided by operating activities:
Depreciation and amortization				0	0		0		0	0	0		0		$ 0	$ 0	0				0		0
Gains recognized on marketable securities																					0		0
Gain recognized on sale and lease back																							0
Deferred income taxes																					(305)		(237)
Share based compensation																					0		0
Excess tax benefit from share-based compensation																					0		0
Changes in certain assets and liabilities:
Trade accounts receivable																					0		0
Income taxes receivable																					0		(165)
Prepaid expenses and other																					0		0
Accounts payable																					0		0
Accrued payroll, payroll taxes and related benefits																					(3,378)		2,921
Other accrued liabilities																					0		0
Income taxes payable																					1,069		(964)
Workers' compensation claims liabilities																					685		664
Safety incentives liability																					0		0
Customer deposits, long-term liabilities and other assets, net																					391		0
Net cash provided by operating activities																					0		0
Cash flows from investing activities:
Purchase of property and equipment																					0		0
Proceeds from sales and maturities of marketable securities																					0		0
Purchase of marketable securities																					0		0
Proceeds from maturities of restricted certificates of deposit																							0
Purchase of restricted certificates of deposit																					0		0
Proceeds from maturities of restricted marketable securities																					0		0
Purchase of restricted marketable securities																					0		0
Net cash used in investing activities																					0		0
Cash flows from financing activities:
Proceeds from credit-line borrowings																					0		0
Payments on credit-line borrowings																					0		0
Proceeds from the issuance of long-term debt																					0
Commitment fee from the issuance of long-term debt																					0
Payments on long-term debt																					0		0
Repurchase of common stock																					0
Common stock repurchased on vesting of restricted stock units																					0		0
Dividends paid																					0		0
Proceeds from the exercise of stock options and vesting of restricted stock units																					0		0
Excess tax benefit from share-based compensation																					0		0
Net cash (used in) provided by financing activities																					0		0
Net decrease in cash and cash equivalents																					0		0
Cash and cash equivalents, beginning of year			$ 0	0	0		0		0	0	0						$ 0		$ 0		0		0
Cash and cash equivalents, end of year	$ 0			$ 0	$ 0		$ 0		$ 0	$ 0	$ 0		$ 0								$ 0		$ 0
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Fair Value of Financial Instr46

Fair Value of Financial Instruments and Concentration of Credit Risk - Additional Information (Detail) - Credit Concentration Risk [Member] $ in Millions	Dec. 31, 2015USD ($)
Certificate of Deposit [Member]
Concentration Risk [Line Items]
Marketable securities	$ 10.5
U.S. Treasuries [Member]
Concentration Risk [Line Items]
Marketable securities	4.8
Money Market Funds [Member]
Concentration Risk [Line Items]
Marketable securities	273.2
Municipal Bonds [Member]
Concentration Risk [Line Items]
Marketable securities	6.7
Corporate Bonds [Member]
Concentration Risk [Line Items]
Marketable securities	$ 5.9

Fair Value Measurement - Additi

Fair Value Measurement - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015Investment
Fair Value Disclosures [Abstract]
Number of investment brokers	5

Fair Value Measurement - Summar

Fair Value Measurement - Summary of Marketable Securities Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	$ 301,170	$ 244,326
Gross Unrealized Gains (Losses)	(52)	(35)
Recorded Basis	301,118	244,291
Marketable Securities Current [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	107,335	50,886
Gross Unrealized Gains (Losses)	0	(43)
Recorded Basis	107,335	50,843
Marketable Securities Current [Member] | Cash and Cash Equivalents [Member] | Money Market Funds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	21,312	17,110
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	21,312	17,110
Marketable Securities Current [Member] | Available-for-sale Securities [Member] | Certificate of Deposit [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	0	8,330
Gross Unrealized Gains (Losses)	0	(43)
Recorded Basis	0	8,287
Marketable Securities Current [Member] | Available-for-sale Securities [Member] | Variable Rate Demand Notes (VRDN) [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	0	21,670
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	0	21,670
Marketable Securities Current [Member] | Available For Sale Restricted [Member] | Money Market Funds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	76,023	3,776
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	76,023	3,776
Marketable Securities Current [Member] | Available For Sale Restricted [Member] | Certificate of Deposit [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	10,000	0
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	10,000	0
Marketable Securities Noncurrent [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	193,835	193,440
Gross Unrealized Gains (Losses)	(52)	8
Recorded Basis	193,783	193,448
Marketable Securities Noncurrent [Member] | Available-for-sale Securities [Member] | Money Market Funds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	4	14,944
Gross Unrealized Gains (Losses)	0	(14)
Recorded Basis	4	14,930
Marketable Securities Noncurrent [Member] | Available-for-sale Securities [Member] | Municipal Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	3,135	3,843
Gross Unrealized Gains (Losses)	(3)	7
Recorded Basis	3,132	3,850
Marketable Securities Noncurrent [Member] | Available-for-sale Securities [Member] | Corporate Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	2,970	2,153
Gross Unrealized Gains (Losses)	(24)	(3)
Recorded Basis	2,946	2,150
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | Money Market Funds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	175,869	46,426
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	175,869	46,426
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | Certificate of Deposit [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	496	115,745
Gross Unrealized Gains (Losses)	(1)	0
Recorded Basis	495	115,745
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | Municipal Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	3,613	4,352
Gross Unrealized Gains (Losses)	(1)	21
Recorded Basis	3,612	4,373
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | Corporate Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	2,996	2,130
Gross Unrealized Gains (Losses)	(24)	(3)
Recorded Basis	2,972	2,127
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | U.S. Treasuries [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	4,752	3,847
Gross Unrealized Gains (Losses)	1	0
Recorded Basis	$ 4,753	$ 3,847

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Assets Measured at Fair Value on Recurring Basis (Detail) - Fair Value, Measurements, Recurring [Member] - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	$ 301,118	$ 244,291
Cash and Cash Equivalents [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	21,312	17,110
Available-for-sale Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	279,806	227,181
Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	4	0
Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	3,132	3,850
Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	2,946	2,150
Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Certificate of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	23,217
Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Variable Rate Demand Notes (VRDN) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	21,670
Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	251,892	50,202
Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	3,612	4,373
Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	2,972	2,127
Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Certificate of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	10,495	115,745
Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | U.S. Treasuries [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	4,753	3,847
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	9,976	5,592
Level 1 [Member] | Cash and Cash Equivalents [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Level 1 [Member] | Available-for-sale Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	9,976	5,592
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	241	355
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	2,291	1,681
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Certificate of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Variable Rate Demand Notes (VRDN) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	17	0
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	389	236
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	2,285	1,698
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Certificate of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Level 1 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | U.S. Treasuries [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	4,753	1,622
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	291,142	238,699
Level 2 [Member] | Cash and Cash Equivalents [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	21,312	17,110
Level 2 [Member] | Available-for-sale Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	269,830	221,589
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	4	0
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	2,891	3,495
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	655	469
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Certificate of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	23,217
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Variable Rate Demand Notes (VRDN) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	21,670
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	251,875	50,202
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	3,223	4,137
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	687	429
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Certificate of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	10,495	115,745
Level 2 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | U.S. Treasuries [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	2,225
Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Cash and Cash Equivalents [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Certificate of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Unrestricted [Member] | Variable Rate Demand Notes (VRDN) [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Money Market Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Municipal Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | Certificate of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
Fair Value, Inputs, Level 3 [Member] | Available-for-sale Securities [Member] | Available For Sale Restricted [Member] | U.S. Treasuries [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	$ 0	$ 0

Property, Equipment and Softw50

Property, Equipment and Software - Summary of Property, Equipment and Software (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014		Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	$ 39,390				$ 37,327
Less accumulated depreciation and amortization	(18,060)				(16,142)
Property, Plant and Equipment, Gross	21,330				21,185
Land	1,490				1,490
Property, Plant and Equipment, Net	22,820	$ 22,465	$ 22,648	$ 22,648	22,675	[1]	$ 22,576	$ 21,786	$ 21,779
Buildings [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	13,988				13,004
Office Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	7,808				6,706
Computer Hardware and Software [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	12,887				12,949
Aircraft [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment	$ 4,707				$ 4,668
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Workers' Compensation Claims -

Workers' Compensation Claims - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Balance in ACE trust account	$ 166,600,000	$ 50,100,000
Estimated future liability for unsettled workers' compensation	255,675,000	225,278,000	$ 121,056,000	$ 78,511,000
Specified investment balances or other financial instruments	156,800,000	$ 198,500,000
Letter of credit	88,300,000
Restricted money market funds, current	92,400,000
California [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Increasing Company's surety deposit requirement	147,200,000
Surety bonds and standby letters of credit	152,000,000
Barrett Business Services Inc [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Worker's compensation risk claim	5,000,000
Worker's compensation risk claim maximum	5,000,000
AICE [Member] | Self-Insured States [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance retention	5,000,000
AICE [Member] | Maryland [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance retention	1,000,000
AICE [Member] | Colorado [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance retention	2,000,000
ACE Group [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance coverage with ACE group	5,000,000
ACE Group [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance coverage with ACE group	15,000,000
ACE Group [Member] | Maryland [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance coverage with ACE group	1,000,000
ACE Group [Member] | Maryland [Member] | Maximum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance coverage with ACE group	$ 25,000,000
ACE Group [Member] | Colorado [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance coverage with American Insurance Company	Statutory limits
ACE Group [Member] | Colorado [Member] | Minimum [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess workers' compensation insurance coverage with ACE group	$ 2,000,000

Workers' Compensation Claims 52

Workers' Compensation Claims - Summarizes Aggregate Workers' Compensation Reserve Activity (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Workers Compensation Reserve [Abstract]
Workers' compensation claims liabilities, Beginning balance		$ 225,278	$ 121,056	$ 78,511
Claims expense accrual:
Current year		122,740	104,314	69,708
Prior years	$ 61,300	(13,683)	66,719	22,457
Total expense accrual	$ 115,600	109,057	171,033	92,165
Claim payments related to:
Current year		17,517	15,243	12,418
Prior years		61,143	51,568	37,202
Total paid		78,660	66,811	49,620
Workers' compensation claims liabilities, Ending balance		255,675	225,278	121,056
Incurred but not reported (IBNR)		$ 127,792	$ 113,984	$ 69,611

Revolving Credit Facility and53

Revolving Credit Facility and Long-Term Debt - Additional Information (Detail)	Dec. 31, 2016USD ($)	May. 24, 2016USD ($)	Jun. 30, 2015	Dec. 31, 2014USD ($)	Sep. 30, 2014	Jun. 30, 2014	Dec. 31, 2015USD ($)$ / shares
Line of Credit Facility [Line Items]
Restricted money market funds and restricted certificates of deposit, current							$ 92,400,000
Scenario Forecast [Member]
Line of Credit Facility [Line Items]
Accelerated cash payment	$ 5,000,000
Subsequent Event [Member]
Line of Credit Facility [Line Items]
Accelerated cash payment		$ 2,500,000
Agreement [Member]
Line of Credit Facility [Line Items]
Restricted money market funds and restricted certificates of deposit, current							$ 92,400,000
Line of credit facility commitment fee description							The Agreement also provides for an unused commitment fee of 0.35% per year on the average daily unused amount of the revolving credit facility, and a fee of 1.75% of the face amount of each letter of credit
Minimum fixed charge coverage ratio							150.00%
Maximum amount of capital expenditures in 2015							$ 5,000,000
Maximum amount of capital expenditures in 2016							4,000,000
Funded debt to EBITDA ratio					1.75	1.75
Agreement [Member] | Scenario Forecast [Member]
Line of Credit Facility [Line Items]
Accelerated cash payment	5,000,000
Accelerated cash payment, remaining amount	$ 2,500,000
Agreement [Member] | Subsequent Event [Member]
Line of Credit Facility [Line Items]
Accelerated cash payment		$ 2,500,000
Agreement [Member] | Current Assets [Member]
Line of Credit Facility [Line Items]
Restricted money market funds and restricted certificates of deposit, current							50,100,000
Wells Fargo [Member] | Due On June 30, 2016 [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Term loan payment							5,000,000
Wells Fargo [Member] | Due On September 30, 2016 [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Term loan payment							5,000,000
Wells Fargo [Member] | Due On December 31, 2016 [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Term loan payment							$ 5,000,000
Minimum [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Minimum fixed charge coverage ratio					125.00%	125.00%	150.00%
Ratio of restricted and unrestricted cash and marketable securities to workers' compensation and safety incentive liabilities			100.00%	100.00%	100.00%	100.00%	100.00%
Prohibition on incurring additional indebtedness without the prior approval of the Bank in purchase money financing							$ 200,000
Maximum [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Prohibition on incurring additional indebtedness without the prior approval of the Bank in purchase money financing							$ 400,000
Cash dividend | $ / shares							$ 0.22
Revolving Credit Facility [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Outstanding balance on term loan and revolving credit facility				$ 0			$ 0
Unused commitment fee on unused amount							0.35%
Credit facility, expiration date							Oct. 1, 2017
Revolving Credit Facility [Member] | Wells Fargo [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing capacity							$ 14,000,000
Revolving Credit Facility [Member] | Daily Floating Rate [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Term loan from Bank, Interest rate description							A daily floating rate of one month LIBOR plus 2%
LIBOR plus rate							2.00%
Revolving Credit Facility [Member] | Fixed Rate [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Term loan from Bank, Interest rate description							A fixed rate of LIBOR plus 2.0%
LIBOR plus rate							2.00%
Cash-Secured Letters of Credit [Member] | Wells Fargo [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing capacity							$ 88,300,000
Term Loan [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Outstanding balance on term loan and revolving credit facility				40,000,000			$ 15,000,000
Term loan from Bank, Interest rate description							One month LIBOR plus 2.25%
Term loan with principal bank				$ 5,100,000			$ 4,800,000
Payment of monthly principal installments of term loan							18,375
Term Loan [Member] | Wells Fargo [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing capacity							$ 40,000,000
Term loan maturity date							Dec. 31, 2016
Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
LIBOR plus rate							2.25%
Term Loan [Member] | London Interbank Offered Rate (LIBOR) [Member] | Wells Fargo [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Term loan from Bank, Interest rate description							One month LIBOR plus 4.0%
LIBOR plus rate							4.00%
Standby Letters of Credit [Member] | Wells Fargo [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing capacity							$ 5,000,000
Unsecured Letters Of Credit [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Unused commitment fee on unused amount							1.75%

401(k) Savings Plan - Additiona

401(k) Savings Plan - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2015USD ($)h	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Compensation and Retirement Disclosure [Abstract]
Age to participate in the savings plan	21 years
Time to participate in the savings plan | h	1,000
Consecutive period to participate in the savings plan	12 months
Discretionary Company contributions	$ 0	$ 0	$ 0
Contributions by management	100.00%
Percentage of each participating employee annual compensation	3.00%
Employee's contributions	50.00%
Additional annual compensation	2.00%
Matching contributions	$ 1,158,000	$ 885,000	$ 734,000

Commitments - Summary of Minimu

Commitments - Summary of Minimum Annual Payments in Operating Lease Agreements (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Leases [Abstract]
2,016	$ 3,788
2,017	3,461
2,018	2,329
2,019	1,472
2,020	785
2,021	185
Thereafter	0
Total	$ 12,020

Commitments - Additional Inform

Commitments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Leases [Abstract]
Rent expense	$ 4.1	$ 3.7	$ 3.2

Income Taxes - Summary of Provi

Income Taxes - Summary of Provision for Income Taxes from Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Current:
Federal													$ 5,833	$ (7,058)		$ 5,391
State													921	(640)		1,058
Current income tax expense													6,754	(7,698)		6,449
Deferred:
Federal													1,854	(10,294)		(720)
State													1,044	894		(85)
Deferred income taxes													2,898	(9,400)		(805)
Total (benefit) provision for income taxes	$ 2,413	$ 5,540	$ 5,040	$ (3,341)	$ 7,452	$ 8,848	$ (31,558)	$ (1,840)	$ 843	$ 3,711	$ 2,704	$ (1,614)	$ 9,652	$ (17,098)	[1]	$ 5,644	[1]
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Income Taxes - Summary of Defer

Income Taxes - Summary of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Dec. 31, 2014
Gross deferred income tax assets:
Workers' compensation claims liabilities	$ 11,190	$ 12,168
MCC accrual	3,532	3,282
Safety incentives payable	5,851	3,782
Allowance for doubtful accounts	109	118
Deferred compensation	219	10
Equity based compensation	719	588
Tax effect of unrealized losses, net	(3)	856
Alternative minimum tax credit carryforward	1,831	1,831
State credit carryforward	712	882
State loss carryforward	0	506
Workers' opportunity tax credit and EZ credit carryforward	0	2,986
Other	436	126
Deferred tax assets, gross total	24,596	27,135
Less valuation allowance	216	1,078
Deferred tax assets, net total	24,380	26,057
Gross deferred income tax liabilities:
Tax depreciation in excess of book depreciation	(4,243)	(3,771)
Tax amortization of goodwill	(12,395)	(11,588)
Other	(57)	(117)
Deferred Tax Liabilities, gross total	(16,695)	(15,476)
Net deferred income tax assets	$ 7,685	$ 10,581

Income Taxes - Summary of Effec

Income Taxes - Summary of Effective Tax Rate for Continuing Operations Differed from U.S. Statutory Federal Tax Rate (Detail)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Statutory federal tax rate	35.00%	(35.00%)	35.00%
State taxes, net of federal benefit	4.30%	0.60%	3.40%
Valuation allowance on capital loss carryforward and state tax credit carryforward	(2.10%)	(0.20%)	(0.50%)
Adjustment for final positions on filed returns	(3.50%)	(0.80%)	(0.30%)
Nondeductible expenses and other, net	6.10%	3.60%	6.90%
Federal tax-exempt interest income	(0.10%)	(0.20%)	(0.20%)
Federal and state tax credits	(14.30%)	(6.90%)	(15.70%)
Other, net	2.10%	(1.20%)	(2.10%)
Total	27.50%	(40.10%)	26.50%

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Income Tax Disclosure [Line Items]
Valuation allowance of state tax benefits not expected to be utilized	$ 216,000	$ 1,078,000
Unrecognized tax benefits	0	0
Increase (decrease) in state tax benefit	1,700,000	$ (720,000)	$ 249,000
State [Member]
Income Tax Disclosure [Line Items]
Tax credit carry forwards	$ 1,000,000
Capital Loss Carry Forward [Member]
Income Tax Disclosure [Line Items]
Tax credit carry forwards expiration date	Dec. 31, 2015
Federal General Business Tax Credit Carry Forward [Member]
Income Tax Disclosure [Line Items]
Tax credit carry forwards	$ 0
Alternative Minimum Tax Credit Carry Forward [Member]
Income Tax Disclosure [Line Items]
Tax credit carry forwards	$ 1,800,000

Stock Incentive Plans - Additio

Stock Incentive Plans - Additional Information (Detail) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 31, 2015USD ($)Installment$ / sharesshares	Dec. 31, 2014Installment$ / sharesshares	Dec. 31, 2013Installment$ / sharesshares	Dec. 31, 2012shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based awards issued to outside consultants or advisors	0
Option awards shares outstanding under the 2009 plan together with the 2003 Plan and its predecessor	360,100	367,533	400,399	538,697
Outstanding options expiration period from the date of grant	10 years
Number of equal annual installments options are exercisable | Installment	4
Options exercisable period after date of grant	1 year
Restricted stock units outstanding	150,811
New grants of stock options	0
Options granted below market price		0	0
Number of equal annual installments in which restricted stock units vest | Installment	4	4	4
Annual installments for vesting of restricted stock beginning from date of grant, period	1 year	1 year	1 year
Unrecognized compensation expense related to stock options and restricted stock units | $	$ 6.2
Weighted average period	2 years 8 months 27 days
Two Thousand And Fifteen Stock Incentive Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of shares of common stock reserved for issuance under the 2015 Plan	1,000,000
Aggregate number of shares for which incentive stock options may be granted under the Plan	900,000
Restricted stock units granted	56,425
2009 Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option awards shares outstanding under the 2009 plan together with the 2003 Plan and its predecessor	360,100
Restricted stock units granted	8,000
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Restricted stock units granted	64,425	69,371	44,970
Restricted stock units outstanding	150,811	126,846	80,595	47,500
Weighted average grant date fair value of restricted stock units, granted | $ / shares	$ 37.79	$ 50.47	$ 50.28

Stock Incentive Plans - Summary

Stock Incentive Plans - Summary of Stock Options Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Outstanding beginning balance, Number of options	367,533	400,399	538,697
Options granted, Number of options	50,000
Options exercised, Number of options	(48,183)	(32,866)	(138,298)
Options cancelled, Number of options	(9,250)
Outstanding ending balance, Number of options	360,100	367,533	400,399
Available for grant, Number of options	943,575
Options granted, Weighted average exercise price	$ 29.99
Options exercised, Weighted average exercise price	14.59	$ 13.24	$ 13.53
Options canceled, Weighted average exercise price	$ 15.20

Stock Incentive Plans - Summa63

Stock Incentive Plans - Summary of Stock Options Exercised and Outstanding (Detail) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Intrinsic value of options exercised in the period	$ 1,105	$ 1,025
Stock options:
Number of options, outstanding stock options	360,100	367,533	400,399	538,697
Number of options, exercisable stock options	208,227
Weighted average exercise price, outstanding stock option	$ 17.35
Weighted average exercise price, exercisable stock options	$ 14.71
Weighted average contractual term of outstanding stock options	5 years 5 months 1 day
Weighted average contractual term of exercisable stock options	4 years 7 months 10 days
Aggregate intrinsic value, outstanding stock option	$ 9,430
Aggregate intrinsic value, exercisable stock option	$ 6,003

Stock Incentive Plans - Summa64

Stock Incentive Plans - Summary of Fair Value of Stock Option Awards (Detail)	12 Months Ended
	Dec. 31, 2012$ / shares
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Expected volatility	48.70%
Risk free interest rate	1.40%
Expected dividend yield	2.90%
Expected term	6 years 3 months 18 days
Weighted average fair value per share	$ 10.76

Stock Incentive Plans - Schedul

Stock Incentive Plans - Schedule of Restricted Stock Unit Activity (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested ending balance, Units	150,811
Restricted Stock Units [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Non-vested beginning balance, Units	126,846	80,595	47,500
Granted, Units	64,425	69,371	44,970
Vested, Units	(28,728)	(15,253)	(10,302)
Cancelled/Forfeited, Units	(11,732)	(7,867)	(1,573)
Non-vested ending balance, Units	150,811	126,846	80,595
Non-vested, Weighted Average Grant Date Fair Value at Beginning balance	$ 44.99	$ 37.53	$ 21.44
Granted, Weighted Average Grant Date Fair Value	37.79	50.47	50.28
Vested, Weighted Average Grant Date Fair Value	41.09	33.40	21.44
Cancelled/Forfeited, Weighted Average Grant Date Fair Value	43.87	34.90	21.44
Non-vested, Weighted Average Grant Date Fair Value at Ending balance	$ 42.74	$ 44.99	$ 37.53

Stock Incentive Plans - Summa66

Stock Incentive Plans - Summary of Stock-Based Compensation Expense Related to Stock Option and Restricted Stock Unit Awards (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Employee Service Share-based Compensation, Aggregate Disclosures [Abstract]
Stock-based compensation expense included in selling, general and administrative expenses	$ 2,386	$ 1,699	$ 1,016
Deferred income taxes	948	675	404
Stock-based compensation expense related to stock options and restricted stock units, net of tax	$ 1,438	$ 1,024	$ 612

Stock Incentive Plans - Summa67

Stock Incentive Plans - Summary of Information about Stock Options Outstanding (Detail)	12 Months Ended
	Dec. 31, 2015$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding, Number of shares | shares	360,100
Option outstanding, Weighted-average exercise price	$ 17.35
Options exercisable, Exercisable at December 31, 2015 | shares	208,227
Options exercisable, Weighted-average exercise price	$ 14.71
Range One [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Option outstanding, Weighted-average remaining contractual life	Indefinite
Options outstanding, Number of shares | shares	1,125
Option outstanding, Weighted-average exercise price	$ 2.05
Options exercisable, Exercisable at December 31, 2015 | shares	1,125
Options exercisable, Weighted-average exercise price	$ 2.05
Range Two [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options outstanding, Number of shares | shares	358,975
Option outstanding, Weighted-average exercise price	$ 17.40
Option outstanding, Weighted-average remaining contractual life (year)	5 years 4 months 24 days
Options exercisable, Exercisable at December 31, 2015 | shares	207,102
Options exercisable, Weighted-average exercise price	$ 14.78
Option outstanding, Exercise price range, Lower range limit	8.82
Option outstanding, Exercise price range, Upper range limit	$ 29.99

Stock Repurchase Program - Addi

Stock Repurchase Program - Additional Information (Detail) - $ / shares	12 Months Ended
	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Equity [Abstract]
Cost of repurchase	1,100,000
Company repurchase of common stock, shares	0	87,200	0
Weighted average price		$ 42.16

Quarterly Financial Informati69

Quarterly Financial Information - Summary of Quarterly Financial Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Effect of Fourth Quarter Events [Line Items]
Revenues	$ 193,757	$ 198,725	$ 181,959	$ 166,400	$ 174,467	$ 174,899	$ 150,804	$ 136,185	$ 145,341	$ 149,854	$ 129,760	$ 112,011	$ 740,841	$ 636,355	[1]	$ 536,966	[1]
Cost of revenues	152,600	155,835	145,481	157,469	137,467	135,056	203,682	126,745	123,105	120,238	106,120	105,002	611,385	602,950	[1]	454,465	[1]
Net (loss) income	$ 11,447	$ 10,973	$ 8,902	$ (5,828)	$ 8,653	$ 8,866	$ (39,782)	$ (3,283)	$ 4,630	$ 8,725	$ 5,519	$ (3,201)	$ 25,494	$ (25,546)	[1]	$ 15,673	[1]
Basic (loss) earnings per share	$ 1.59	$ 1.52	$ 1.24	$ (0.82)	$ 1.22	$ 1.24	$ (5.55)	$ (0.46)	$ 0.65	$ 1.22	$ 0.78	$ (0.46)	$ 3.55	$ (3.57)	[1]	$ 2.21	[1]
Diluted (loss) earnings per share	1.55	1.49	1.21	(0.82)	1.20	1.19	(5.55)	(0.46)	0.62	1.18	0.75	(0.46)	$ 3.47	$ (3.57)	[1]	$ 2.12	[1]
Common stock market prices:
High	53	45.32	49.79	44.06	45.38	63.45	63.19	102.20	98	73.49	62.82	53.27
Low	$ 34	$ 32.19	$ 32.05	$ 25.21	$ 18.25	$ 39.47	$ 41.96	$ 57.82	$ 66.33	$ 48.08	$ 48.50	$ 38.15
As Previously Reported [Member]
Effect of Fourth Quarter Events [Line Items]
Revenues			$ 182,395	$ 166,917	$ 175,016	$ 174,959	$ 151,069	$ 135,140	$ 144,524	$ 147,971	$ 128,798	$ 111,551		$ 636,184		$ 532,844
Cost of revenues			146,231	157,941	140,975	217,741	121,217	125,834	120,223	117,785	105,072	103,240		605,767		446,320
Net (loss) income			$ 8,746	$ (5,802)	$ 7,034	$ (37,818)	$ 7,283	$ (3,583)	$ 5,561	$ 8,994	$ 5,886	$ (2,549)		$ (27,084)		$ 17,892
Basic (loss) earnings per share			$ 1.22	$ (0.81)	$ 0.99	$ (5.27)	$ 1.02	$ (0.50)	$ 0.78	$ 1.26	$ 0.83	$ (0.36)		$ (3.78)		$ 2.52
Diluted (loss) earnings per share			1.19	(0.81)	0.97	(5.27)	0.98	(0.50)	0.74	1.21	0.80	(0.36)		$ (3.78)		$ 2.42
Common stock market prices:
High			49.79	44.06	45.38	63.45	63.19	102.20	98	73.49	62.82	53.27
Low			$ 32.05	$ 25.21	$ 18.25	$ 39.47	$ 41.96	$ 57.82	$ 66.33	$ 48.08	$ 48.50	$ 38.15
Prior Period Adjustments [Member]
Effect of Fourth Quarter Events [Line Items]
Revenues			$ (436)	$ (517)	$ (549)	$ (60)	$ (265)	$ 1,045	$ 817	$ 1,883	$ 962	$ 460
Cost of revenues			(750)	(472)	(3,508)	(82,685)	82,465	911	2,882	2,453	1,048	1,762
Net (loss) income			$ 156	$ (26)	$ 1,619	$ 46,684	$ (47,065)	$ 300	$ (931)	$ (269)	$ (367)	$ (652)		$ 1,538		$ (2,219)
Basic (loss) earnings per share			$ 0.02	$ (0.01)	$ 0.23	$ 6.51	$ (6.57)	$ 0.04	$ (0.13)	$ (0.04)	$ (0.05)	$ (0.10)
Diluted (loss) earnings per share			$ 0.02	$ (0.01)	$ 0.23	$ 6.46	$ (6.53)	$ 0.04	$ (0.12)	$ (0.03)	$ (0.05)	$ (0.10)
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Quarterly Financial Informati70

Quarterly Financial Information - Quarterly Balance Sheets (Detail) - USD ($) $ in Thousands	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014		Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013		Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 25,218	$ 16,881	$ 4,439	$ 15,205	$ 11,544	[1]	$ 51,985	$ 47,869	$ 66,268	$ 93,557	[1]	$ 45,747	[1]
Marketable securities	0	5,071	0	21,670	29,957	[1]	34,760	32,033	31,013
Trade accounts receivable, net	90,529	155,706	137,862	130,376	102,627	[1]	129,761	104,008	95,956
Income taxes receivable	1,038	0	9,194	14,131	11,947	[1]	14,296	34,803	3,059
Prepaid expenses and other	3,173	4,268	5,689	6,658	3,813	[1]	4,966	5,283	4,621
Restricted certificates of deposit	10,000	0	26,015	0	0	[1]
Restricted marketable securities and workers' compensation deposits	76,110	30,850	21,343	12,533	3,776	[1]	0	0	0
Deferred income taxes	20,941	18,972	18,983	18,972	19,138	[1]	20,263	11,977	11,969
Total current assets	227,009	231,748	223,525	219,545	182,802	[1]	256,031	235,973	212,886
Marketable securities	6,082	6,089	6,048	6,034	20,930	[1]	15,984	10,597	6,680
Property, equipment and software, net	22,820	22,465	22,648	22,648	22,675	[1]	22,576	21,786	21,779
Restricted certificates of deposit	0	88,320	88,320	114,335	114,335	[1]	20,943	20,943	12,789
Restricted marketable securities and workers' compensation deposits	187,916	126,695	101,828	78,516	58,533	[1]	43,821	34,696	31,133
Other assets	5,130	4,728	4,840	4,960	5,306	[1]	3,836	3,979	4,028
Goodwill	47,820	47,820	47,820	47,820	47,820	[1]	47,820	47,820	47,820
Total assets	496,777	527,865	495,029	493,858	452,401	[1]	411,011	375,794	337,115
Current liabilities:
Line of credit	0	0	3,223	5,772
Current portion of long-term debt	19,833	34,887	27,220	25,220	25,220	[1]	220	220	220
Accounts payable	3,217	3,182	2,419	3,500	2,719	[1]	2,839	2,435	2,382
Accrued payroll, payroll taxes and related benefits	121,343	161,127	140,756	149,999	115,837	[1]	129,264	104,083	112,669
Income taxes payable	0	4,478	0	0
Other accrued liabilities	6,166	2,383	4,845	6,190	6,230	[1]	5,440	3,227	2,541
Workers' compensation claims liabilities	65,581	66,448	65,388	61,830	61,064	[1]	58,017	54,040	44,383
Safety incentives liability	21,253	19,960	18,147	15,499	14,232	[1]	14,063	12,718	12,192
Total current liabilities	237,393	292,465	261,998	268,010	225,302	[1]	209,843	176,723	174,387
Long-term workers' compensation claims liabilities	190,094	181,323	173,856	169,893	164,214	[1]	162,484	162,246	84,525
Long-term debt	0	0	14,723	19,778	19,833	[1]	4,888	4,943	4,998
Deferred income taxes	13,256	8,421	8,421	8,421	8,557	[1]	4,973	10,392	10,392
Customer deposits and other long-term liabilities	1,483	1,475	1,487	1,534	1,675	[1]	1,888	1,967	1,799
Total liabilities	$ 442,226	$ 483,684	$ 460,485	$ 467,636	$ 419,581	[1]	$ 384,076	$ 356,271	$ 276,101
Commitments and contingencies						[1]
Stockholders' equity:
Common stock, $.01 par value	$ 72	$ 72	$ 72	$ 71	$ 71	[1]	$ 72	$ 72	$ 72
Additional paid-in capital	6,964	6,416	6,173	5,165	4,410	[1]	5,605	5,798	6,203
Accumulated other comprehensive income (loss)	(31)	10	4	21	(23)	[1]	(18)	(50)	(37)
Retained earnings	47,546	37,683	28,295	20,965	28,362	[1]	21,276	13,703	54,776
Total stockholders' equity	54,551	44,181	34,544	26,222	32,820	[1]	26,935	19,523	61,014	65,178	[1]	48,740
Total liabilities and stockholders' equity	$ 496,777	$ 527,865	495,029	493,858	452,401	[1]	411,011	375,794	337,115
As Previously Reported [Member]
Current assets:
Cash and cash equivalents			4,439	15,205	11,544		51,985	47,869	66,268	93,557		45,747
Marketable securities			0	21,670	29,957		34,760	32,033	31,013
Trade accounts receivable, net			137,862	130,376	102,627		129,761	104,008	95,956
Income taxes receivable			8,737	13,586	11,421		12,553	0	1,596
Prepaid expenses and other			5,689	6,658	3,813		4,966	5,283	4,621
Restricted certificates of deposit			26,015	0
Restricted marketable securities and workers' compensation deposits			21,343	12,533	3,776		0	0	0
Deferred income taxes			15,774	15,763	15,791		17,229	8,944	8,936
Total current assets			219,859	215,791	178,929		251,254	198,137	208,390
Marketable securities			6,048	6,034	20,930		15,984	10,597	6,680
Property, equipment and software, net			22,648	22,648	22,675		22,576	21,786	21,779
Restricted certificates of deposit			88,320	114,335	114,335		20,943	20,943	12,789
Restricted marketable securities and workers' compensation deposits			101,828	78,516	58,533		43,821	34,696	31,133
Other assets			4,840	4,960	5,306		3,836	3,979	4,028
Goodwill			47,820	47,820	47,820		47,820	47,820	47,820
Total assets			491,363	490,104	448,528		406,234	337,958	332,619
Current liabilities:
Line of credit			3,223	5,772
Current portion of long-term debt			27,220	25,220	25,220		220	220	220
Accounts payable			2,419	3,500	2,719		2,839	2,435	2,382
Accrued payroll, payroll taxes and related benefits			141,278	150,102	115,820		129,188	103,564	109,870
Income taxes payable			0	0	0		0	2,322	0
Other accrued liabilities			4,845	6,190	6,230		5,440	3,227	2,541
Workers' compensation claims liabilities			60,457	56,480	54,049		48,127	39,069	38,306
Safety incentives liability			18,147	15,499	14,232		14,063	12,718	12,192
Total current liabilities			257,589	262,763	218,270		199,877	163,555	165,511
Long-term workers' compensation claims liabilities			169,154	165,785	161,933		160,216	83,437	81,829
Long-term debt			14,723	19,778	19,833		4,888	4,943	4,998
Deferred income taxes			8,159	8,159	8,159		4,973	10,392	10,392
Customer deposits and other long-term liabilities			1,487	1,534	1,675		1,888	1,967	1,799
Total liabilities			$ 451,112	$ 458,019	$ 409,870		$ 371,842	$ 264,294	$ 264,529
Commitments and contingencies
Stockholders' equity:
Common stock, $.01 par value			$ 72	$ 71	$ 71		$ 72	$ 72	$ 72
Additional paid-in capital			6,173	5,165	4,410		5,605	5,798	6,203
Accumulated other comprehensive income (loss)			4	21	(23)		(18)	(50)	(37)
Retained earnings			34,002	26,828	34,200		28,733	67,844	61,852
Total stockholders' equity			40,251	32,085	38,658		34,392	73,664	68,090			53,896
Total liabilities and stockholders' equity			491,363	490,104	448,528		406,234	337,958	332,619
Prior Period Adjustments [Member]
Current assets:
Cash and cash equivalents			0	0	0		0	0	0	$ 0		0
Marketable securities			0	0	0		0	0	0
Trade accounts receivable, net			0	0	0		0	0	0
Income taxes receivable			457	545	526		1,743	34,803	1,463
Prepaid expenses and other			0	0	0		0	0	0
Restricted certificates of deposit			0	0
Restricted marketable securities and workers' compensation deposits			0	0	0		0	0	0
Deferred income taxes			3,209	3,209	3,347		3,034	3,033	3,033
Total current assets			3,666	3,754	3,873		4,777	37,836	4,496
Marketable securities			0	0	0		0	0	0
Property, equipment and software, net			0	0	0		0	0	0
Restricted certificates of deposit			0	0	0		0	0	0
Restricted marketable securities and workers' compensation deposits			0	0	0		0	0	0
Other assets			0	0	0		0	0	0
Goodwill			0	0	0		0	0	0
Total assets			3,666	3,754	3,873		4,777	37,836	4,496
Current liabilities:
Line of credit			0	0
Current portion of long-term debt			0	0	0		0	0	0
Accounts payable			0	0	0		0	0	0
Accrued payroll, payroll taxes and related benefits			(522)	(103)	17		76	519	2,799
Income taxes payable					0		0	(2,322)	0
Other accrued liabilities			0	0	0		0	0	0
Workers' compensation claims liabilities			4,931	5,350	7,015		9,890	14,971	6,077
Safety incentives liability			0	0	0		0	0	0
Total current liabilities			4,409	5,247	7,032		9,966	13,168	8,876
Long-term workers' compensation claims liabilities			4,702	4,108	2,281		2,268	78,809	2,696
Long-term debt			0	0	0		0	0	0
Deferred income taxes			262	262	398		0	0	0
Customer deposits and other long-term liabilities			0	0	0		0	0	0
Total liabilities			$ 9,373	$ 9,617	$ 9,711		$ 12,234	$ 91,977	$ 11,572
Commitments and contingencies
Stockholders' equity:
Common stock, $.01 par value			$ 0	$ 0	$ 0		$ 0	$ 0	$ 0
Additional paid-in capital			0	0	0		0	0	0
Accumulated other comprehensive income (loss)			0	0	0		0	0	0
Retained earnings			(5,707)	(5,863)	(5,838)		(7,457)	(54,141)	(7,076)
Total stockholders' equity			(5,707)	(5,863)	(5,838)		(7,457)	(54,141)	(7,076)			$ (5,156)	[1]
Total liabilities and stockholders' equity			$ 3,666	$ 3,754	$ 3,873		$ 4,777	$ 37,836	$ 4,496
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Quarterly Financial Informati71

Quarterly Financial Information - Quarterly Balance Sheets (Parenthetical) (Detail) - $ / shares	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014		Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014
Quarterly Financial Information Disclosure [Abstract]
Common stock, par value	$ 0.01	$ 0.01	$ 0.01	$ 0.01	$ 0.01	[1]	$ 0.01	$ 0.01	$ 0.01
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Quarterly Financial Informati72

Quarterly Financial Information - Quarterly Statements of Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended												12 Months Ended
	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2014	Sep. 30, 2014	Jun. 30, 2014	Mar. 31, 2014	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2015	Dec. 31, 2014		Dec. 31, 2013
Revenues:
Professional employer service fees	$ 153,332	$ 152,108	$ 139,612	$ 127,234	$ 129,154	$ 126,396	$ 112,238	$ 102,734	$ 108,224	$ 108,127	$ 94,456	$ 82,278	$ 572,286	$ 470,522	[1]	$ 393,085	[1]
Staffing services	40,425	46,617	42,347	39,166	45,313	48,503	38,566	33,451	37,117	41,727	35,304	29,733	168,555	165,833	[1]	143,881	[1]
Total revenues	193,757	198,725	181,959	166,400	174,467	174,899	150,804	136,185	145,341	149,854	129,760	112,011	740,841	636,355	[1]	536,966	[1]
Cost of revenues:
Direct payroll costs	30,704	35,308	32,188	29,764	34,584	37,087	29,311	25,417	28,308	31,585	26,611	22,371	127,964	126,399	[1]	108,875	[1]
Payroll taxes and benefits	77,162	75,237	71,808	88,077	67,793	64,308	58,853	72,146	56,532	55,982	51,050	58,599	312,284	263,100	[1]	222,163	[1]
Workers' compensation	44,734	45,290	41,485	39,628	35,090	33,661	115,518	29,182	38,265	32,671	28,459	24,032	171,137	213,451	[1]	123,427	[1]
Total cost of revenues	152,600	155,835	145,481	157,469	137,467	135,056	203,682	126,745	123,105	120,238	106,120	105,002	611,385	602,950	[1]	454,465	[1]
Gross margin	41,157	42,890	36,478	8,931	37,000	39,843	(52,878)	9,440	22,236	29,616	23,640	7,009	129,456	33,405	[1]	82,501	[1]
Selling, general and administrative expenses	26,338	25,440	21,429	16,970	20,335	21,679	17,958	14,093	16,378	16,820	14,506	11,735	90,177	74,065	[1]	59,439	[1]
Depreciation and amortization	738	721	709	683	663	646	613	584	550	521	506	460	2,851	2,506	[1]	2,037	[1]
(Loss) income from operations	14,081	16,729	14,340	(8,722)	16,002	17,518	(71,449)	(5,237)	5,308	12,275	8,628	(5,186)	36,428	(43,166)	[1]	21,025	[1]
Other (expense) income:
Investment income	201	254	229	87	154	61	160	168	218	206	(342)	457	771	543	[1]	539	[1]
Interest expense	(416)	(467)	(562)	(520)	(42)	(43)	(44)	(44)	(46)	(48)	(64)	(80)	(1,965)	(173)	[1]	(238)	[1]
Other, net	(6)	(3)	(65)	(14)	(9)	178	(7)	(10)	(7)	3	1	(6)	(88)	152	[1]	(9)	[1]
Other (expense) income, net	(221)	(216)	(398)	(447)	103	196	109	114	165	161	(405)	371	(1,282)	522	[1]	292	[1]
(Loss) income before income taxes	13,860	16,513	13,942	(9,169)	16,105	17,714	(71,340)	(5,123)	5,473	12,436	8,223	(4,815)	35,146	(42,644)	[1]	21,317	[1]
(Benefit from) provision for income taxes	2,413	5,540	5,040	(3,341)	7,452	8,848	(31,558)	(1,840)	843	3,711	2,704	(1,614)	9,652	(17,098)	[1]	5,644	[1]
Net (loss) income	$ 11,447	$ 10,973	$ 8,902	$ (5,828)	$ 8,653	$ 8,866	$ (39,782)	$ (3,283)	$ 4,630	$ 8,725	$ 5,519	$ (3,201)	$ 25,494	$ (25,546)	[1]	$ 15,673	[1]
Basic (loss) earnings per common share	$ 1.59	$ 1.52	$ 1.24	$ (0.82)	$ 1.22	$ 1.24	$ (5.55)	$ (0.46)	$ 0.65	$ 1.22	$ 0.78	$ (0.46)	$ 3.55	$ (3.57)	[1]	$ 2.21	[1]
Weighted average number of basic common shares outstanding	7,203	7,201	7,151	7,135	7,122	7,177	7,173	7,170	7,165	7,150	7,082	7,022	7,173	7,160	[1]	7,105	[1]
Diluted (loss) earnings per common share	$ 1.55	$ 1.49	$ 1.21	$ (0.82)	$ 1.20	$ 1.19	$ (5.55)	$ (0.46)	$ 0.62	$ 1.18	$ 0.75	$ (0.46)	$ 3.47	$ (3.57)	[1]	$ 2.12	[1]
Weighted average number of diluted common shares outstanding	7,396	7,362	7,327	7,135	7,234	7,428	7,173	7,170	7,477	7,425	7,374	7,022	7,353	7,160	[1]	7,397	[1]
Cash dividends per common share	$ 0.22	$ 0.22	$ 0.22	$ 0.22	$ 0.22	$ 0.18	$ 0.18	$ 0.18	$ 0.18	$ 0.13	$ 0.13	$ 0.13	$ 0.88	$ 0.76	[1]	$ 0.57	[1]
As Previously Reported [Member]
Revenues:
Professional employer service fees			$ 140,048	$ 127,751	$ 129,703	$ 126,456	$ 112,503	$ 101,689	$ 107,407	$ 106,244	$ 93,494	$ 81,818		$ 470,351		$ 388,963
Staffing services			42,347	39,166	45,313	48,503	38,566	33,451	37,117	41,727	35,304	29,733		165,833		143,881
Total revenues			182,395	166,917	175,016	174,959	151,069	135,140	144,524	147,971	128,798	111,551		636,184		532,844
Cost of revenues:
Direct payroll costs			32,188	29,764	34,584	37,087	29,311	25,417	28,308	31,585	26,611	22,296		126,399		108,800
Payroll taxes and benefits			72,146	88,294	67,836	65,061	61,130	72,817	58,320	57,977	53,483	59,123		266,844		228,903
Workers' compensation			41,897	39,883	38,555	115,593	30,776	27,600	33,595	28,223	24,978	21,821		212,524		108,617
Total cost of revenues			146,231	157,941	140,975	217,741	121,217	125,834	120,223	117,785	105,072	103,240		605,767		446,320
Gross margin			36,164	8,976	34,041	(42,782)	29,852	9,306	24,301	30,186	23,726	8,311		30,417		86,524
Selling, general and administrative expenses			21,278	16,975	20,281	21,213	17,958	14,369	16,948	16,808	14,494	11,811		73,821		60,061
Depreciation and amortization			709	683	663	646	613	584	550	521	506	460		2,506		2,037
(Loss) income from operations			14,177	(8,682)	13,097	(64,641)	11,281	(5,647)	6,803	12,857	8,726	(3,960)		(45,910)		24,426
Other (expense) income:
Investment income			148	89	138	155	157	144	223	154	173	173		594		723
Interest expense			(562)	(520)	(42)	(43)	(44)	(44)	(46)	(48)	(64)	(80)		(173)		(238)
Other, net			(65)	(14)	(9)	178	(7)	(10)	(7)	3	1	(6)		152		(9)
Other (expense) income, net			(479)	(445)	87	290	106	90	170	109	110	87		573		476
(Loss) income before income taxes			13,698	(9,127)	13,184	(64,351)	11,387	(5,557)	6,973	12,966	8,836	(3,873)
(Benefit from) provision for income taxes			4,952	(3,325)	6,150	(26,533)	4,104	(1,974)	1,412	3,972	2,950	(1,324)		(18,253)		7,010
Net (loss) income			$ 8,746	$ (5,802)	$ 7,034	$ (37,818)	$ 7,283	$ (3,583)	$ 5,561	$ 8,994	$ 5,886	$ (2,549)		$ (27,084)		$ 17,892
Basic (loss) earnings per common share			$ 1.22	$ (0.81)	$ 0.99	$ (5.27)	$ 1.02	$ (0.50)	$ 0.78	$ 1.26	$ 0.83	$ (0.36)		$ (3.78)		$ 2.52
Weighted average number of basic common shares outstanding			7,151	7,135	7,122	7,177	7,173	7,170	7,165	7,150	7,082	7,022		7,160		7,105
Diluted (loss) earnings per common share			$ 1.19	$ (0.81)	$ 0.97	$ (5.27)	$ 0.98	$ (0.50)	$ 0.74	$ 1.21	$ 0.80	$ (0.36)		$ (3.78)		$ 2.42
Weighted average number of diluted common shares outstanding			7,327	7,135	7,234	7,177	7,421	7,170	7,477	7,425	7,374	7,022		7,160		7,397
Cash dividends per common share			$ 0.22	$ 0.22	$ 0.22	$ 0.18	$ 0.18	$ 0.18	$ 0.18	$ 0.13	$ 0.13	$ 0.13		$ 0.76		$ 0.57
Prior Period Adjustments [Member]
Revenues:
Professional employer service fees			$ (436)	$ (517)	$ (549)	$ (60)	$ (265)	$ 1,045	$ 817	$ 1,883	$ 962	$ 460
Staffing services			0	0	0	0	0	0	0	0	0	0
Total revenues			(436)	(517)	(549)	(60)	(265)	1,045	817	1,883	962	460
Cost of revenues:
Direct payroll costs			0	0	0	0	0	0	0	0	0	75
Payroll taxes and benefits			(338)	(217)	(43)	(753)	(2,277)	(671)	(1,788)	(1,995)	(2,433)	(524)
Workers' compensation			(412)	(255)	(3,465)	(81,932)	84,742	1,582	4,670	4,448	3,481	2,211
Total cost of revenues			(750)	(472)	(3,508)	(82,685)	82,465	911	2,882	2,453	1,048	1,762
Gross margin			314	(45)	2,959	82,625	(82,730)	134	(2,065)	(570)	(86)	(1,302)
Selling, general and administrative expenses			151	(5)	54	466	0	(276)	(570)	12	12	(76)
Depreciation and amortization			0	0	0	0	0	0	0	0	0	0		$ 0		$ 0
(Loss) income from operations			163	(40)	2,905	82,159	(82,730)	410	(1,495)	(582)	(98)	(1,226)
Other (expense) income:
Investment income			81	(2)	16	(94)	3	24	(5)	52	(515)	284
Interest expense			0	0	0	0	0	0	0	0	0	0
Other, net			0	0	0	0	0	0	0	0	0	0
Other (expense) income, net			81	(2)	16	(94)	3	24	(5)	52	(515)	284
(Loss) income before income taxes			244	(42)	2,921	82,065	(82,727)	434	(1,500)	(530)	(613)	(942)
(Benefit from) provision for income taxes			88	(16)	1,302	35,381	(35,662)	134	(569)	(261)	(246)	(290)
Net (loss) income			$ 156	$ (26)	$ 1,619	$ 46,684	$ (47,065)	$ 300	$ (931)	$ (269)	$ (367)	$ (652)		$ 1,538		$ (2,219)
Basic (loss) earnings per common share			$ 0.02	$ (0.01)	$ 0.23	$ 6.51	$ (6.57)	$ 0.04	$ (0.13)	$ (0.04)	$ (0.05)	$ (0.10)
Weighted average number of basic common shares outstanding			0	0	0	0	0	0	0	0	0	0
Diluted (loss) earnings per common share			$ 0.02	$ (0.01)	$ 0.23	$ 6.46	$ (6.53)	$ 0.04	$ (0.12)	$ (0.03)	$ (0.05)	$ (0.10)
Weighted average number of diluted common shares outstanding			0	0	0	251	(248)	0	0	0	0	0
Cash dividends per common share			$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
[1]	See Note 2. Restatement of Previously Issued Consolidated Financial Statements

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($)	Dec. 31, 2016	May. 24, 2016	Jan. 01, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Quarterly payments on medical costs containment start date				Apr. 1, 2016
Quarterly payments on medical costs containment end date				Jan. 1, 2018
Scenario Forecast [Member]
Subsequent Event [Line Items]
Accelerated cash payment	$ 5,000,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Settlement amount of workers' compensation liability costs with third party			$ 10,000,000
Payments on medical costs containment			$ 1,250,000
Accelerated cash payment		$ 2,500,000