Barrett Business Services (BBSI) 10-Q 30 Jun 16 2016 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2016	Jun. 22, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q1
Trading Symbol	BBSI
Entity Registrant Name	BARRETT BUSINESS SERVICES INC
Entity Central Index Key	902,791
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		7,210,251

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 43,464	$ 25,218
Trade accounts receivable, net	163,831	90,529
Income taxes receivable	4,272	1,038
Prepaid expenses and other	5,768	3,173
Restricted certificates of deposit	0	10,000
Restricted marketable securities and workers' compensation deposits	40,049	76,110
Deferred income taxes	20,918	20,941
Total current assets	278,302	227,009
Marketable securities	895	6,082
Property, equipment and software, net	23,439	22,820
Restricted certificates of deposit	10,000	0
Restricted marketable securities and workers' compensation deposits	200,447	187,916
Other assets	4,742	5,130
Goodwill	47,820	47,820
Total assets	565,645	496,777
Current liabilities:
Current portion of long-term debt	19,778	19,833
Accounts payable	3,940	3,217
Accrued payroll, payroll taxes and related benefits	188,110	121,343
Other accrued liabilities	6,558	6,166
Workers' compensation claims liabilities	68,115	65,581
Safety incentives liability	21,816	21,253
Total current liabilities	308,317	237,393
Long-term workers' compensation claims liabilities	197,028	190,094
Deferred income taxes	13,256	13,256
Customer deposits and other long-term liabilities	1,392	1,483
Total liabilities	$ 519,993	$ 442,226
Commitments and contingencies (Notes 5 and 7)
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,210 and 7,203 shares issued and outstanding	$ 72	$ 72
Additional paid-in capital	7,620	6,964
Accumulated other comprehensive income (loss)	3	(31)
Retained earnings	37,957	47,546
Total stockholders' equity	45,652	54,551
Total liabilities and stockholders' equity	$ 565,645	$ 496,777

Condensed Consolidated Balance3

Condensed Consolidated Balance Sheets (Parenthetical) - $ / shares	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015
Statement of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	20,500,000	20,500,000	20,500,000
Common stock, shares issued	7,210,000	7,203,000	7,141,000
Common stock, shares outstanding	7,210,000	7,203,000	7,141,000

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	[1]
Revenues:
Professional employer service fees	$ 154,678	$ 127,234
Staffing services	36,290	39,166
Total revenues	190,968	166,400
Cost of revenues:
Direct payroll costs	27,427	29,764
Payroll taxes and benefits	103,760	88,077
Workers' compensation	49,394	39,628
Total cost of revenues	180,581	157,469
Gross margin	10,387	8,931
Selling, general and administrative expenses	21,904	16,970
Depreciation and amortization	749	683
Loss from operations	(12,266)	(8,722)
Other income (expense):
Investment income	248	87
Interest expense	(260)	(520)
Other, net	4	(14)
Other expense, net	(8)	(447)
Loss before income taxes	(12,274)	(9,169)
Benefit from income taxes	(4,271)	(3,341)
Net loss	$ (8,003)	$ (5,828)
Basic loss per common share	$ (1.11)	$ (0.82)
Weighted average number of basic common shares outstanding	7,208	7,135
Diluted loss per common share	$ (1.11)	$ (0.82)
Weighted average number of diluted common shares outstanding	7,208	7,135
Cash dividends per common share	$ 0.22	$ 0.22
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Condensed Consolidated Stateme5

Condensed Consolidated Statements of Comprehensive Loss - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	[1]
Statement of Comprehensive Income [Abstract]
Net loss	$ (8,003)	$ (5,828)
Unrealized gains on marketable securities, net of tax	34	44
Comprehensive loss	$ (7,969)	$ (5,784)
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Comprehensive Loss (Parenthetical) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Statement of Comprehensive Income [Abstract]
Unrealized gains on marketable securities, tax	$ 23	$ 28	[1]
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands		Total		Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	Retained Earnings [Member]
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
Common stock issued on exercise of options and vesting of restricted stock units		195		$ 0	195	0	0
Common stock issued on exercise of options and vesting of restricted stock units, shares				15
Share based compensation expense		545		$ 0	545	0	0
Excess tax benefits from share-based compensation		15		0	15	0	0
Cash dividends on common stock		(1,569)		0	0	0	(1,569)
Unrealized holding gain on marketable securities, net of tax		44	[2]	0	0	44	0
Net loss		(5,828)	[2]	0	0	0	(5,828)
Ending balance at Mar. 31, 2015	[1]	26,222		$ 71	5,165	21	20,965
Ending balance, shares at Mar. 31, 2015	[1]			7,141
Beginning balance at Dec. 31, 2015		54,551		$ 72	6,964	(31)	47,546
Beginning balance, shares at Dec. 31, 2015				7,203
Common stock issued on exercise of options and vesting of restricted stock units		72		$ 0	72	0	0
Common stock issued on exercise of options and vesting of restricted stock units, shares				8
Common stock repurchased on vesting of restricted stock units		(40)		$ 0	(40)	0	0
Common stock repurchased on vesting of restricted stock units, shares				(1)
Share based compensation expense		359		$ 0	359	0	0
Excess tax benefits from share-based compensation		265		0	265	0	0
Cash dividends on common stock		(1,586)		0	0	0	(1,586)
Unrealized holding gain on marketable securities, net of tax		34		0	0	34	0
Net loss		(8,003)		0	0	0	(8,003)
Ending balance at Mar. 31, 2016		$ 45,652		$ 72	$ 7,620	$ 3	$ 37,957
Ending balance, shares at Mar. 31, 2016				7,210
[1]	Restatement impacts to the Condensed Consolidated Statements of Stockholders' Equity include the first quarter of 2015 adjustment to net loss as well as previous period cumulative adjustments to beginning retained earnings. See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements
[2]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015	[1]
Cash flows from operating activities:
Net loss	$ (8,003)	$ (5,828)
Reconciliations of net loss to net cash (used in) provided by operating activities:
Depreciation and amortization	749	683
(Gains) losses recognized on marketable securities	(1)	2
Deferred income taxes	0	74
Share-based compensation	359	545
Excess tax benefit from share-based compensation	(265)	(15)
Changes in certain operating assets and liabilities:
Trade accounts receivable	(73,302)	(27,749)
Income taxes receivable	(2,969)	(2,184)
Prepaid expenses and other	(2,595)	(2,845)
Accounts payable	723	781
Accrued payroll, payroll taxes and related benefits	66,767	34,162
Other accrued liabilities	392	(40)
Workers' compensation claims liabilities	9,468	6,445
Safety incentives liability	563	1,267
Customer deposits, long-term liabilities and other assets, net	297	205
Net cash (used in) provided by operating activities	(7,817)	5,503
Cash flows from investing activities:
Purchase of property and equipment	(1,368)	(657)
Purchase of marketable securities	(207)	(1,454)
Proceeds from sales and maturities of marketable securities	178	24,651
Purchase of restricted marketable securities	(26,830)	(29,932)
Proceeds from maturities of restricted marketable securities	55,634	1,192
Net cash provided by (used in) investing activities	27,407	(6,200)
Cash flows from financing activities:
Proceeds from credit-line borrowings	11,300	28,251
Payments on credit-line borrowings	(11,300)	(22,479)
Payments on long-term debt	(55)	(55)
Common stock repurchased on vesting of restricted stock units	(40)	0
Dividends paid	(1,586)	(1,569)
Proceeds from exercise of stock options vesting of restricted stock units	72	195
Excess tax benefits from share-based compensation	265	15
Net cash (used in) provided by financing activities	(1,344)	4,358
Net increase in cash and cash equivalents	18,246	3,661
Cash and cash equivalents, beginning of period	25,218	11,544
Cash and cash equivalents, end of period	$ 43,464	$ 15,205
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Basis of Presentation of Interi

Basis of Presentation of Interim Period Statements	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation of Interim Period Statements	Note 1 - Basis of Presentation of Interim Period Statements The accompanying condensed consolidated financial statements are unaudited and have been prepared by Barrett Business Services, Inc. (“BBSI”, the “Company”, “our” or “we”), pursuant to the rules and regulations of the Securities and Exchange Commission. Certain information and note disclosures typically included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the condensed consolidated financial statements include all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods presented. The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Actual results may differ from such estimates and assumptions. The condensed consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the Company’s 2015 Annual Report on Form 10-K at pages F1 – F62. The results of operations for an interim period are not necessarily indicative of the results of operations for a full year. 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 commissions, 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 maturities at acquisition 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 March 31, 2016, the Company’s marketable securities consisted of money market funds, municipal bonds, and corporate bonds. We classify our marketable securities as trading or available-for-sale. The Company had no trading marketable securities at March 31, 2016 and December 31, 2015. The Company classifies money market funds, municipal bonds, 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 income (loss) 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 March 31, 2016, 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. At March 31, 2016, 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 $261,000 and $268,000 at March 31, 2016 and December 31, 2015, 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. 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). At March 31, 2016 and December 31, 2015, workers’ compensation claims liabilities included estimates for case reserve estimates for reported losses, plus additional amounts for estimated future adverse cost development of IBNR claims, MCC and legal costs, 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 March 31, 2016, the Company reached an agreement to pay its third-party provider of MCC services $9.5 million for all MCC fees on workers’ compensation claims with dates of injury between January 1, 2016 and December 31, 2016. Under this agreement, the Company will make payments for these services totaling $593,250 each quarter starting April 1, 2016 and continuing through January 1, 2020. The agreement limits the maximum amount of claims and services to be provided. 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 $21.8 million and $21.3 million at March 31, 2016 and December 31, 2015, 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. Statements of cash flows Interest paid during the three months ended March 2016 and 2015 did not materially differ from interest expense. Income taxes received during the three months ended March 2016 and 2015 totaled $1.3 million and $1.2 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): Three Months Ended March 31, 2016 2015 Weighted average number of basic shares outstanding 7,208 7,135 Effect of dilutive securities 0 0 Weighted average number of diluted shares outstanding 7,208 7,135 As a result of the net loss for the three months ended March 31, 2016 and 2015, 110,797 and 193,549 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 with the 2016 presentation. Such reclassifications had no impact on the Company’s financial condition, operating results, cash, working capital or stockholders’ equity. Accounting estimates The preparation of our condensed 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 condensed 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 differ from such estimates. Recent accounting pronouncements In May 2014, FASB issued ASU No. 2014-09 which provides for a single, principles-based model for revenue recognition that will replace most existing revenue recognition guidance under U.S. GAAP when it becomes effective. The standard permits the use of either the retrospective or cumulative effect transition method. In March and April 2016, the FASB issued ASU 2016-08 Principal versus Agent Considerations (Reporting Revenue Gross versus Net), ASU 2016-10 Identifying Performance Obligations and Licensing, ASU 2016-11 Revenue Recognition and Derivatives and Hedging: Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting, and ASU 2016-12 Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients, which all provide further clarification to be considered when implementing ASU 2014-09. The Company has not yet selected a transition method or determined the effect of the standard on its ongoing financial reporting. In August 2015, the FASB issued ASU 2015-14 which defers the effective date of ASU 2014-09 by one year. ASU 2014-09 is discussed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. The new guidance is effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted as of the date of the original effective date, for interim and annual reporting periods beginning after December 15, 2016. The Company is currently evaluating the provisions of ASU 2015-14 and ASU 2014-09.

Restatement of Previously Issue

Restatement of Previously Issued Condensed Consolidated Financial Statements	3 Months Ended
	Mar. 31, 2016
Text Block [Abstract]
Restatement of Previously Issued Condensed Consolidated Financial Statements	Note 2 - Restatement of Previously Issued Condensed Consolidated Financial Statements On May 25, 2016, the Company filed its Form 10-K for 2015 which included annual financial statements for the year ended December 31, 2015. Included within the 2015 Form 10-K were the restated consolidated financial statements for the years ended December 31, 2014 and 2013 and related quarters, as well as the quarterly periods ended March 31, 2015 and June 30, 2015. The following schedules reflect the previously reported and restated financial information as of and for the three months ended March 31, 2015. Impact on Condensed Consolidated Balance Sheet (Unaudited) (In Thousands, Except Par Value) March 31, 2015 As Previously Restatement As ASSETS Current assets: Cash and cash equivalents $ 15,205 $ 0 $ 15,205 Marketable securities 21,670 0 21,670 Trade accounts receivable, net 130,376 0 130,376 Income taxes receivable 13,586 545 14,131 Prepaid expenses and other 6,658 0 6,658 Restricted marketable securities and workers’ compensation deposits 12,533 0 12,533 Deferred income taxes 15,763 3,209 18,972 Total current assets 215,791 3,754 219,545 Marketable securities 6,034 0 6,034 Property, equipment and software, net 22,648 0 22,648 Restricted certificates of deposit 114,335 0 114,335 Restricted marketable securities and workers’ compensation deposits 78,516 0 78,516 Other assets 4,960 0 4,960 Goodwill 47,820 0 47,820 $ 490,104 $ 3,754 $ 493,858 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Line of credit $ 5,772 $ 0 $ 5,772 Current portion of long-term debt 25,220 0 25,220 Accounts payable 3,500 0 3,500 Accrued payroll, payroll taxes and related benefits 150,102 (103 ) 149,999 Other accrued liabilities 6,190 0 6,190 Workers’ compensation claims liabilities 56,480 5,350 61,830 Safety incentives liability 15,499 0 15,499 Total current liabilities 262,763 5,247 268,010 Long-term workers’ compensation claims liabilities 165,785 4,108 169,893 Long-term debt 19,778 0 19,778 Deferred income taxes 8,159 262 8,421 Customer deposits and other long-term liabilities 1,534 0 1,534 Total liabilities 458,019 9,617 467,636 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value; 20,500 shares authorized, 7,141 shares issued and outstanding 71 0 71 Additional paid-in capital 5,165 0 5,165 Accumulated other comprehensive income 21 0 21 Retained earnings 26,828 (5,863 ) 20,965 32,085 (5,863 ) 26,222 $ 490,104 $ 3,754 $ 493,858 Impact on Condensed Consolidated Statement of Operations (Unaudited) (In Thousands, Except Per Share Amounts) Three months ended March 31, 2015 As Previously Restatement As Revenues: Professional employer service fees $ 127,751 $ (517 ) $ 127,234 Staffing services 39,166 0 39,166 Total revenues 166,917 (517 ) 166,400 Cost of revenues: Direct payroll costs 29,764 0 29,764 Payroll taxes and benefits 88,294 (217 ) 88,077 Workers’ compensation 39,883 (255 ) 39,628 Total cost of revenues 157,941 (472 ) 157,469 Gross margin 8,976 (45 ) 8,931 Selling, general and administrative expenses 16,975 (5 ) 16,970 Depreciation and amortization 683 0 683 Loss from operations (8,682 ) (40 ) (8,722 ) Other income (expense): Investment income 89 (2 ) 87 Interest expense (520 ) 0 (520 ) Other, net (14 ) 0 (14 ) Other expense, net (445 ) (2 ) (447 ) Loss before income taxes (9,127 ) (42 ) (9,169 ) Benefit from income taxes (3,325 ) (16 ) (3,341 ) Net loss $ (5,802 ) $ (26 ) $ (5,828 ) Basic loss per common share $ (0.81 ) $ 0 $ (0.82 ) Weighted average number of basic common shares outstanding 7,135 0 7,135 Diluted loss per common share $ (0.81 ) $ 0 $ (0.82 ) Weighted average number of diluted common shares outstanding 7,135 0 7,135 Cash dividends per common share $ 0.22 $ 0.22 Impact on Condensed Consolidated Statement of Comprehensive Loss (Unaudited) (In Thousands) Three months ended March 31, 2015 As Previously Restatement As Net loss $ (5,802 ) $ (26 ) $ (5,828 ) Unrealized gains on marketable securities, net of tax of $28 44 0 44 Comprehensive loss $ (5,758 ) $ (26 ) $ (5,784 ) Impact on Condensed Consolidated Statement of Cash Flows (Unaudited) (In Thousands) Three months ended March 31, 2015 As Previously Restatement As Cash flows from operating activities: Net loss $ (5,802 ) $ (26 ) $ (5,828 ) Reconciliations of net loss to net cash provided by operating activities: Depreciation and amortization 683 0 683 Losses recognized on marketable securities 2 0 2 Deferred income taxes 56 18 74 Share based compensation 545 0 545 Excess tax benefit from share-based compensation (15 ) 0 (15 ) Changes in certain operating assets and liabilities: Trade accounts receivable (27,749 ) 0 (27,749 ) Income taxes receivable (2,150 ) (34 ) (2,184 ) Prepaid expenses and other (2,845 ) 0 (2,845 ) Accounts payable 781 0 781 Accrued payroll, payroll taxes and related benefits 34,375 (213 ) 34,162 Other accrued liabilities (133 ) 93 (40 ) Workers’ compensation claims liabilities 6,283 162 6,445 Safety incentives liability 1,267 0 1,267 Customer deposits, long-term liabilities and other assets, net 205 0 205 Net cash provided by operating activities 5,503 0 5,503 Cash flows from investing activities: Purchase of property and equipment (657 ) 0 (657 ) Purchase of marketable securities (1,454 ) 0 (1,454 ) Proceeds from sales and maturities of marketable securities 24,651 0 24,651 Purchase of restricted marketable securities (29,932 ) 0 (29,932 ) Proceeds from maturities of restricted marketable securities 1,192 0 1,192 Net cash used in investing activities (6,200 ) 0 (6,200 ) Cash flows from financing activities: Proceeds from credit-line borrowings 28,251 0 28,251 Payments on credit-line borrowings (22,479 ) 0 (22,479 ) Payments on long-term debt (55 ) 0 (55 ) Dividends paid (1,569 ) 0 (1,569 ) Proceeds from the exercise of stock options and vesting of restricted stock units 195 0 195 Excess tax benefit from share-based compensation 15 0 15 Net cash provided by financing activities 4,358 0 4,358 Net increase in cash and cash equivalents 3,661 0 3,661 Cash and cash equivalents, beginning of period 11,544 0 11,544 Cash and cash equivalents, end of period $ 15,205 $ 0 $ 15,205

Fair Value Measurement

Fair Value Measurement	3 Months Ended
	Mar. 31, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurement	Note 3 - Fair Value Measurement The following table summarizes the Company’s marketable securities at March 31, 2016 and December 31, 2015 measured at fair value on a recurring basis (in thousands): March 31, 2016 December 31, 2015 Cost Gross Recorded Cost Gross Recorded Current: Cash Equivalents: Money Market Funds $ 38,056 $ 0 $ 38,056 $ 21,312 $ 0 $ 21,312 Available for Sale - Restricted: Money Market Funds 40,049 0 40,049 76,023 0 76,023 Certificate of Deposit 0 0 0 10,000 0 10,000 Total Current Investments 78,105 0 78,105 107,335 0 107,335 Long term: Available-for-sale: Money Market Funds 78 0 78 4 0 4 Corporate Bonds 3,070 (9 ) 3,061 2,970 (24 ) 2,946 Municipal Bonds 3,064 11 3,075 3,135 (3 ) 3,132 Available for Sale - Restricted: Money Market Funds 180,253 0 180,253 175,869 0 175,869 Certificate of Deposit 11,776 (2 ) 11,774 496 (1 ) 495 U.S. Treasuries 6,148 14 6,162 4,752 1 4,753 Municipal Bonds 3,421 11 3,432 3,613 (1 ) 3,612 Corporate Bonds 3,217 (10 ) 3,207 2,996 (24 ) 2,972 Total Long Term Investments 211,027 15 211,042 193,835 (52 ) 193,783 Total Investments $ 289,132 $ 15 $ 289,147 $ 301,170 $ (52 ) $ 301,118 The following table summarizes the Company’s financial assets measured at fair value on a recurring basis by fair value hierarchy level (in thousands): March 31, 2016 December 31, 2015 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Cash Equivalents: Money Market $ 38,056 $ 0 $ 38,056 $ 0 $ 21,312 $ 0 $ 21,312 $ 0 Available for Sale - Unrestricted: Money Market Funds 78 0 78 0 4 0 4 0 Corporate Bonds 3,061 2,253 808 0 2,946 2,291 655 0 Municipal Bonds 3,075 163 2,912 0 3,132 241 2,891 0 Available for Sale - Restricted: Money Market 220,302 17 220,285 0 251,892 17 251,875 0 Certificate of Deposit 11,774 0 11,774 0 10,495 0 10,495 0 U.S. Treasuries 6,162 6,162 0 0 4,753 4,753 0 0 Municipal Bonds 3,432 266 3,166 0 3,612 389 3,223 0 Corporate Bonds 3,207 2,245 962 0 2,972 2,285 687 0 Total Available for Sale Securities 251,091 11,106 239,985 0 279,806 9,976 269,830 0 Total Investments $ 289,147 $ 11,106 $ 278,041 $ 0 $ 301,118 $ 9,976 $ 291,142 $ 0

Workers' Compensation Claims

Workers' Compensation Claims	3 Months Ended
	Mar. 31, 2016
Text Block [Abstract]
Workers' Compensation Claims	Note 4 - Workers’ Compensation Claims The following table summarizes the aggregate workers’ compensation reserve activity (in thousands): Three Months Ended March 31, 2016 2015 (As Restated) Balance at January 1, Workers’ compensation claims liabilities $ 255,675 $ 225,300 Claims expense accrual: Current period 31,155 27,777 Prior periods 848 (2,897 ) 32,003 24,880 Claim payments related to: Current period 1,271 898 Prior periods 21,264 17,559 22,535 18,457 Balance at March 31, Workers’ compensation claims liabilities $ 265,143 $ 231,723 Incurred but not reported (IBNR) $ 132,879 $ 115,661 The states of California, Oregon, Maryland, Washington, Delaware and Colorado require us to maintain specified investment balances or other financial instruments totaling $158.2 million at March 31, 2016 to cover potential workers’ compensation claims losses related to the Company’s current and former status as a self-insured employer. In partial satisfaction of these requirements, at March 31, 2016, we have provided surety bonds and standby letters of credit totaling $152.0 million, including a California requirement of $147.2 million. As part of its fronted workers’ compensation insurance program with ACE Group (“ACE”) in the states of California, Delaware, Virginia, Pennsylvania and the District of Columbia, the Company makes 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 $190.2 million and $166.6 million at March 31, 2016 and December 31, 2015. The ACE trust account balances are included as a component of the current and long-term restricted marketable securities and workers’ compensation deposits in the Company’s consolidated balance sheets.

Revolving Credit Facility and L

Revolving Credit Facility and Long-Term Debt	3 Months Ended
	Mar. 31, 2016
Debt Disclosure [Abstract]
Revolving Credit Facility and Long-Term Debt	Note 5 - 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 March 31, 2016 and December 31, 2015. The Agreement also included $37.3 million in cash-secured letters of credit at March 31, 2016 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 $38.8 million in restricted money market funds and restricted certificates of deposit. Subsequent to March 31, 2016, the surety insurers increased their letter of credit requirements from $37.3 million to $42.3 million. In conjunction with this increase, the Company increased the amount posted with the Bank as collateral from $38.8 million to $44.0 million. The $44.0 million is included in restricted non-current assets on the consolidated balance sheet at March 31, 2016. 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 2.0% 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 March 31, 2016 and December 31, 2015. 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 $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 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 30, 2016. BBSI must deliver its Form 10-Q for the quarter ended March 31, 2016 by June 30, 2016 as part of this agreement. At March 31, 2016, the Company was in violation of the fixed charge coverage ratio of 1.50:1.0. Effective June 28, 2016, the Company and the Bank amended the Credit Agreement. As part of this amendment, the Bank agreed to waive this covenant violation, increased the sublimit for unsecured standby letters of credit from $5.0 million to $6.0 million and modified the minimum Fixed Charge Coverage ratio to not less than 2.25:1.0, measured quarterly on a rolling four-quarter basis, with Fixed Charge Coverage Ratio defined as (i) EBITDA (defined as net profit before taxes plus interest expense, net of capitalized interest expense, depreciation expense and amortization expense) minus distributions, dividends and cash taxes paid, divided by (ii) $9,425,000. As part of its negotiations with the Bank on the forbearance and waiver 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 of 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 The Nasdaq Stock Market (“Nasdaq”) as an event of default. The Company maintains a mortgage loan with the Bank with a balance of approximately $4.8 million at both March 31, 2016 and December 31, 2015, respectively, secured by the Company’s corporate office building in Vancouver, Washington. This loan requires payment of monthly 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 in the current portion of long-term debt at March 31, 2016 and December 31, 2015 due to the forbearance agreement with the Bank.

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 6 - Income Taxes 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 March 31, 2016.

Litigation

Litigation	3 Months Ended
	Mar. 31, 2016
Commitments and Contingencies Disclosure [Abstract]
Litigation	Note 7 - 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. The Company was also advised by the United States Department of Justice in mid-June 2016 that it has commenced an investigation. BBSI is cooperating fully with the investigations. 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.

Subsequent Events

Subsequent Events	3 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 8 – Subsequent Events Subsequent to March 31, 2016, the surety insurers increased their letter of credit requirement from $37.3 million to $42.3 million. The collateral associated with the letters of credit increased from $38.8 million to $44.0 million. Subsequent to March 31, 2016, the Company reached an agreement to pay its third-party provider of MCC services $9.5 million for all MCC fees on workers’ compensation claims with dates of injury between January 1, 2016 and December 31, 2016. Under this agreement, the Company will make payments for these services totaling $593,250 each quarter starting April 1, 2016 and continuing through January 1, 2020. The agreement limits the maximum amount of claims and services to be provided. 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. The Company received a letter on May 10, 2016 from Nasdaq stating that, because the Company had failed to file by May 9, 2016 its Form 10-Q for the period ended September 30, 2015 and its Form 10-K for the period ended December 31, 2015 with the SEC, the Company was non-compliant with the filing requirements of Nasdaq Listing Rule 5250(c)(1). As a result, the Company’s common stock was subject to suspension and delisting unless the Company submitted a timely request for a hearing by the Nasdaq Hearings Panel (the “Panel”). On May 12, 2016, BBSI received another letter from Nasdaq stating that the Company’s failure to file its Form 10-Q for the period ended March 31, 2016 with the SEC served as an additional basis for delisting the Company’s securities. On May 17, 2016 the Company submitted its request for a hearing before the Panel. Nasdaq granted a stay of suspension and delisting pending the issuance of a written decision by the Panel. The hearing before the Panel was held on June 16, 2016.

Basis of Presentation of Inte17

Basis of Presentation of Interim Period Statements (Policies)	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
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 commissions, 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 maturities at acquisition 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 March 31, 2016, the Company’s marketable securities consisted of money market funds, municipal bonds, and corporate bonds. We classify our marketable securities as trading or available-for-sale. The Company had no trading marketable securities at March 31, 2016 and December 31, 2015. The Company classifies money market funds, municipal bonds, 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 income (loss) 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 March 31, 2016, 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. At March 31, 2016, 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 $261,000 and $268,000 at March 31, 2016 and December 31, 2015, 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.
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). At March 31, 2016 and December 31, 2015, workers’ compensation claims liabilities included estimates for case reserve estimates for reported losses, plus additional amounts for estimated future adverse cost development of IBNR claims, MCC and legal costs, 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 March 31, 2016, the Company reached an agreement to pay its third-party provider of MCC services $9.5 million for all MCC fees on workers’ compensation claims with dates of injury between January 1, 2016 and December 31, 2016. Under this agreement, the Company will make payments for these services totaling $593,250 each quarter starting April 1, 2016 and continuing through January 1, 2020. The agreement limits the maximum amount of claims and services to be provided.
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 $21.8 million and $21.3 million at March 31, 2016 and December 31, 2015, 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.
Statements of cash flows	Statements of cash flows Interest paid during the three months ended March 2016 and 2015 did not materially differ from interest expense. Income taxes received during the three months ended March 2016 and 2015 totaled $1.3 million and $1.2 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): Three Months Ended March 31, 2016 2015 Weighted average number of basic shares outstanding 7,208 7,135 Effect of dilutive securities 0 0 Weighted average number of diluted shares outstanding 7,208 7,135 As a result of the net loss for the three months ended March 31, 2016 and 2015, 110,797 and 193,549 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 with the 2016 presentation. Such reclassifications had no impact on the Company’s financial condition, operating results, cash, working capital or stockholders’ equity.
Accounting estimates	Accounting estimates The preparation of our condensed 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 condensed 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 differ from such estimates.
Recent accounting pronouncements	Recent accounting pronouncements In May 2014, FASB issued ASU No. 2014-09 which provides for a single, principles-based model for revenue recognition that will replace most existing revenue recognition guidance under U.S. GAAP when it becomes effective. The standard permits the use of either the retrospective or cumulative effect transition method. In March and April 2016, the FASB issued ASU 2016-08 Principal versus Agent Considerations (Reporting Revenue Gross versus Net), ASU 2016-10 Identifying Performance Obligations and Licensing, ASU 2016-11 Revenue Recognition and Derivatives and Hedging: Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting, and ASU 2016-12 Revenue from Contracts with Customers: Narrow-Scope Improvements and Practical Expedients, which all provide further clarification to be considered when implementing ASU 2014-09. The Company has not yet selected a transition method or determined the effect of the standard on its ongoing financial reporting. In August 2015, the FASB issued ASU 2015-14 which defers the effective date of ASU 2014-09 by one year. ASU 2014-09 is discussed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. The new guidance is effective for interim and annual reporting periods beginning after December 15, 2017. Early adoption is permitted as of the date of the original effective date, for interim and annual reporting periods beginning after December 15, 2016. The Company is currently evaluating the provisions of ASU 2015-14 and ASU 2014-09.

Basis of Presentation of Inte18

Basis of Presentation of Interim Period Statements (Tables)	3 Months Ended
	Mar. 31, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of Basic and Diluted Common Shares Outstanding	Basic and diluted shares outstanding are summarized as follows (in thousands): Three Months Ended March 31, 2016 2015 Weighted average number of basic shares outstanding 7,208 7,135 Effect of dilutive securities 0 0 Weighted average number of diluted shares outstanding 7,208 7,135

Restatement of Previously Iss19

Restatement of Previously Issued Condensed Consolidated Financial Statements (Tables)	3 Months Ended
	Mar. 31, 2016
Text Block [Abstract]
Impact on Condensed Consolidated Balance Sheet (Unaudited)	Impact on Condensed Consolidated Balance Sheet (Unaudited) (In Thousands, Except Par Value) March 31, 2015 As Previously Restatement As ASSETS Current assets: Cash and cash equivalents $ 15,205 $ 0 $ 15,205 Marketable securities 21,670 0 21,670 Trade accounts receivable, net 130,376 0 130,376 Income taxes receivable 13,586 545 14,131 Prepaid expenses and other 6,658 0 6,658 Restricted marketable securities and workers’ compensation deposits 12,533 0 12,533 Deferred income taxes 15,763 3,209 18,972 Total current assets 215,791 3,754 219,545 Marketable securities 6,034 0 6,034 Property, equipment and software, net 22,648 0 22,648 Restricted certificates of deposit 114,335 0 114,335 Restricted marketable securities and workers’ compensation deposits 78,516 0 78,516 Other assets 4,960 0 4,960 Goodwill 47,820 0 47,820 $ 490,104 $ 3,754 $ 493,858 LIABILITIES AND STOCKHOLDERS’ EQUITY Current liabilities: Line of credit $ 5,772 $ 0 $ 5,772 Current portion of long-term debt 25,220 0 25,220 Accounts payable 3,500 0 3,500 Accrued payroll, payroll taxes and related benefits 150,102 (103 ) 149,999 Other accrued liabilities 6,190 0 6,190 Workers’ compensation claims liabilities 56,480 5,350 61,830 Safety incentives liability 15,499 0 15,499 Total current liabilities 262,763 5,247 268,010 Long-term workers’ compensation claims liabilities 165,785 4,108 169,893 Long-term debt 19,778 0 19,778 Deferred income taxes 8,159 262 8,421 Customer deposits and other long-term liabilities 1,534 0 1,534 Total liabilities 458,019 9,617 467,636 Commitments and contingencies Stockholders’ equity: Common stock, $.01 par value; 20,500 shares authorized, 7,141 shares issued and outstanding 71 0 71 Additional paid-in capital 5,165 0 5,165 Accumulated other comprehensive income 21 0 21 Retained earnings 26,828 (5,863 ) 20,965 32,085 (5,863 ) 26,222 $ 490,104 $ 3,754 $ 493,858
Impact on Condensed Consolidated Statement of Operations (Unaudited)	Impact on Condensed Consolidated Statement of Operations (Unaudited) (In Thousands, Except Per Share Amounts) Three months ended March 31, 2015 As Previously Restatement As Revenues: Professional employer service fees $ 127,751 $ (517 ) $ 127,234 Staffing services 39,166 0 39,166 Total revenues 166,917 (517 ) 166,400 Cost of revenues: Direct payroll costs 29,764 0 29,764 Payroll taxes and benefits 88,294 (217 ) 88,077 Workers’ compensation 39,883 (255 ) 39,628 Total cost of revenues 157,941 (472 ) 157,469 Gross margin 8,976 (45 ) 8,931 Selling, general and administrative expenses 16,975 (5 ) 16,970 Depreciation and amortization 683 0 683 Loss from operations (8,682 ) (40 ) (8,722 ) Other income (expense): Investment income 89 (2 ) 87 Interest expense (520 ) 0 (520 ) Other, net (14 ) 0 (14 ) Other expense, net (445 ) (2 ) (447 ) Loss before income taxes (9,127 ) (42 ) (9,169 ) Benefit from income taxes (3,325 ) (16 ) (3,341 ) Net loss $ (5,802 ) $ (26 ) $ (5,828 ) Basic loss per common share $ (0.81 ) $ 0 $ (0.82 ) Weighted average number of basic common shares outstanding 7,135 0 7,135 Diluted loss per common share $ (0.81 ) $ 0 $ (0.82 ) Weighted average number of diluted common shares outstanding 7,135 0 7,135 Cash dividends per common share $ 0.22 $ 0.22
Impact on Condensed Consolidated Statement of Comprehensive Loss (Unaudited)	Impact on Condensed Consolidated Statement of Comprehensive Loss (Unaudited) (In Thousands) Three months ended March 31, 2015 As Previously Restatement As Net loss $ (5,802 ) $ (26 ) $ (5,828 ) Unrealized gains on marketable securities, net of tax of $28 44 0 44 Comprehensive loss $ (5,758 ) $ (26 ) $ (5,784 )
Impact on Condensed Consolidated Statement of Cash Flows (Unaudited)	Impact on Condensed Consolidated Statement of Cash Flows (Unaudited) (In Thousands) Three months ended March 31, 2015 As Previously Restatement As Cash flows from operating activities: Net loss $ (5,802 ) $ (26 ) $ (5,828 ) Reconciliations of net loss to net cash provided by operating activities: Depreciation and amortization 683 0 683 Losses recognized on marketable securities 2 0 2 Deferred income taxes 56 18 74 Share based compensation 545 0 545 Excess tax benefit from share-based compensation (15 ) 0 (15 ) Changes in certain operating assets and liabilities: Trade accounts receivable (27,749 ) 0 (27,749 ) Income taxes receivable (2,150 ) (34 ) (2,184 ) Prepaid expenses and other (2,845 ) 0 (2,845 ) Accounts payable 781 0 781 Accrued payroll, payroll taxes and related benefits 34,375 (213 ) 34,162 Other accrued liabilities (133 ) 93 (40 ) Workers’ compensation claims liabilities 6,283 162 6,445 Safety incentives liability 1,267 0 1,267 Customer deposits, long-term liabilities and other assets, net 205 0 205 Net cash provided by operating activities 5,503 0 5,503 Cash flows from investing activities: Purchase of property and equipment (657 ) 0 (657 ) Purchase of marketable securities (1,454 ) 0 (1,454 ) Proceeds from sales and maturities of marketable securities 24,651 0 24,651 Purchase of restricted marketable securities (29,932 ) 0 (29,932 ) Proceeds from maturities of restricted marketable securities 1,192 0 1,192 Net cash used in investing activities (6,200 ) 0 (6,200 ) Cash flows from financing activities: Proceeds from credit-line borrowings 28,251 0 28,251 Payments on credit-line borrowings (22,479 ) 0 (22,479 ) Payments on long-term debt (55 ) 0 (55 ) Dividends paid (1,569 ) 0 (1,569 ) Proceeds from the exercise of stock options and vesting of restricted stock units 195 0 195 Excess tax benefit from share-based compensation 15 0 15 Net cash provided by financing activities 4,358 0 4,358 Net increase in cash and cash equivalents 3,661 0 3,661 Cash and cash equivalents, beginning of period 11,544 0 11,544 Cash and cash equivalents, end of period $ 15,205 $ 0 $ 15,205

Fair Value Measurement (Tables)

Fair Value Measurement (Tables)	3 Months Ended
	Mar. 31, 2016
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 March 31, 2016 and December 31, 2015 measured at fair value on a recurring basis (in thousands): March 31, 2016 December 31, 2015 Cost Gross Recorded Cost Gross Recorded Current: Cash Equivalents: Money Market Funds $ 38,056 $ 0 $ 38,056 $ 21,312 $ 0 $ 21,312 Available for Sale - Restricted: Money Market Funds 40,049 0 40,049 76,023 0 76,023 Certificate of Deposit 0 0 0 10,000 0 10,000 Total Current Investments 78,105 0 78,105 107,335 0 107,335 Long term: Available-for-sale: Money Market Funds 78 0 78 4 0 4 Corporate Bonds 3,070 (9 ) 3,061 2,970 (24 ) 2,946 Municipal Bonds 3,064 11 3,075 3,135 (3 ) 3,132 Available for Sale - Restricted: Money Market Funds 180,253 0 180,253 175,869 0 175,869 Certificate of Deposit 11,776 (2 ) 11,774 496 (1 ) 495 U.S. Treasuries 6,148 14 6,162 4,752 1 4,753 Municipal Bonds 3,421 11 3,432 3,613 (1 ) 3,612 Corporate Bonds 3,217 (10 ) 3,207 2,996 (24 ) 2,972 Total Long Term Investments 211,027 15 211,042 193,835 (52 ) 193,783 Total Investments $ 289,132 $ 15 $ 289,147 $ 301,170 $ (52 ) $ 301,118
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): March 31, 2016 December 31, 2015 Total Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Cash Equivalents: Money Market $ 38,056 $ 0 $ 38,056 $ 0 $ 21,312 $ 0 $ 21,312 $ 0 Available for Sale - Unrestricted: Money Market Funds 78 0 78 0 4 0 4 0 Corporate Bonds 3,061 2,253 808 0 2,946 2,291 655 0 Municipal Bonds 3,075 163 2,912 0 3,132 241 2,891 0 Available for Sale - Restricted: Money Market 220,302 17 220,285 0 251,892 17 251,875 0 Certificate of Deposit 11,774 0 11,774 0 10,495 0 10,495 0 U.S. Treasuries 6,162 6,162 0 0 4,753 4,753 0 0 Municipal Bonds 3,432 266 3,166 0 3,612 389 3,223 0 Corporate Bonds 3,207 2,245 962 0 2,972 2,285 687 0 Total Available for Sale Securities 251,091 11,106 239,985 0 279,806 9,976 269,830 0 Total Investments $ 289,147 $ 11,106 $ 278,041 $ 0 $ 301,118 $ 9,976 $ 291,142 $ 0

Workers' Compensation Claims (T

Workers' Compensation Claims (Tables)	3 Months Ended
	Mar. 31, 2016
Text Block [Abstract]
Summarizes Aggregate Workers' Compensation Reserve Activity	The following table summarizes the aggregate workers’ compensation reserve activity (in thousands): Three Months Ended March 31, 2016 2015 (As Restated) Balance at January 1, Workers’ compensation claims liabilities $ 255,675 $ 225,300 Claims expense accrual: Current period 31,155 27,777 Prior periods 848 (2,897 ) 32,003 24,880 Claim payments related to: Current period 1,271 898 Prior periods 21,264 17,559 22,535 18,457 Balance at March 31, Workers’ compensation claims liabilities $ 265,143 $ 231,723 Incurred but not reported (IBNR) $ 132,879 $ 115,661

Basis of Presentation of Inte22

Basis of Presentation of Interim Period Statements - Additional Information (Detail) - USD ($)	Apr. 01, 2016	Mar. 31, 2016	Mar. 31, 2015	Dec. 31, 2015
Basis Of Presentation Of Interim Period Statements [Line Items]
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		261,000		268,000
Estimate of liability for unpaid safety incentives		21,800,000		$ 21,300,000
Income taxes received		$ 1,300,000	$ 1,200,000
Anti-dilutive common shares excluded from calculation of diluted loss per share		110,797	193,549
Minimum [Member]
Basis Of Presentation Of Interim Period Statements [Line Items]
Restricted marketable securities maturity period		180 days
Maximum [Member]
Basis Of Presentation Of Interim Period Statements [Line Items]
Restricted marketable securities maturity period		2 years
Subsequent Event [Member]
Basis Of Presentation Of Interim Period Statements [Line Items]
Settlement amount of workers' compensation liability costs with third party	$ 9,500,000
Quarterly payment due for settlement of workers' compensation liability costs with third party	$ 593,250

Basis of Presentation of Inte23

Basis of Presentation of Interim Period Statements - Summary of Basic and Diluted Common Shares Outstanding (Detail) - shares shares in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Weighted average number of basic shares outstanding	7,208	7,135	[1]
Effect of dilutive securities	0	0
Weighted average number of diluted shares outstanding	7,208	7,135	[1]
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Restatement of Previously Iss24

Restatement of Previously Issued Condensed Consolidated Financial Statements - Impact on Condensed Consolidated Balance Sheet (Unaudited) (Detail) - USD ($) $ in Thousands	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015		Dec. 31, 2014
Current assets:
Cash and cash equivalents	$ 43,464	$ 25,218	$ 15,205	[1]	$ 11,544	[1]
Marketable securities			21,670
Trade accounts receivable, net	163,831	90,529	130,376
Income taxes receivable	4,272	1,038	14,131
Prepaid expenses and other	5,768	3,173	6,658
Restricted marketable securities and workers' compensation deposits	40,049	76,110	12,533
Deferred income taxes	20,918	20,941	18,972
Total current assets	278,302	227,009	219,545
Marketable securities			6,034
Property, equipment and software, net	23,439	22,820	22,648
Restricted certificates of deposit	10,000	0	114,335
Restricted marketable securities and workers' compensation deposits	200,447	187,916	78,516
Other assets	4,742	5,130	4,960
Goodwill	47,820	47,820	47,820
Total assets	565,645	496,777	493,858
Current liabilities:
Line of credit			5,772
Current portion of long-term debt	19,778	19,833	25,220
Accounts payable	3,940	3,217	3,500
Accrued payroll, payroll taxes and related benefits	188,110	121,343	149,999
Other accrued liabilities	6,558	6,166	6,190
Workers' compensation claims liabilities	68,115	65,581	61,830
Safety incentives liability	21,816	21,253	15,499
Total current liabilities	308,317	237,393	268,010
Long-term workers' compensation claims liabilities	197,028	190,094	169,893
Long-term debt			19,778
Deferred income taxes	13,256	13,256	8,421
Customer deposits and other long-term liabilities	1,392	1,483	1,534
Total liabilities	$ 519,993	$ 442,226	$ 467,636
Commitments and contingencies
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,141 shares issued and outstanding	$ 72	$ 72	$ 71
Additional paid-in capital	7,620	6,964	5,165
Accumulated other comprehensive income	3	(31)	21
Retained earnings	37,957	47,546	20,965
Total stockholders' equity	45,652	54,551	26,222	[2]	32,820	[2]
Total liabilities and stockholders' equity	$ 565,645	$ 496,777	493,858
As Previously Reported [Member]
Current assets:
Cash and cash equivalents			15,205		11,544
Marketable securities			21,670
Trade accounts receivable, net			130,376
Income taxes receivable			13,586
Prepaid expenses and other			6,658
Restricted marketable securities and workers' compensation deposits			12,533
Deferred income taxes			15,763
Total current assets			215,791
Marketable securities			6,034
Property, equipment and software, net			22,648
Restricted certificates of deposit			114,335
Restricted marketable securities and workers' compensation deposits			78,516
Other assets			4,960
Goodwill			47,820
Total assets			490,104
Current liabilities:
Line of credit			5,772
Current portion of long-term debt			25,220
Accounts payable			3,500
Accrued payroll, payroll taxes and related benefits			150,102
Other accrued liabilities			6,190
Workers' compensation claims liabilities			56,480
Safety incentives liability			15,499
Total current liabilities			262,763
Long-term workers' compensation claims liabilities			165,785
Long-term debt			19,778
Deferred income taxes			8,159
Customer deposits and other long-term liabilities			1,534
Total liabilities			$ 458,019
Commitments and contingencies
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,141 shares issued and outstanding			$ 71
Additional paid-in capital			5,165
Accumulated other comprehensive income			21
Retained earnings			26,828
Total stockholders' equity			32,085
Total liabilities and stockholders' equity			490,104
Restatement Adjustments [Member]
Current assets:
Cash and cash equivalents			0		$ 0
Marketable securities			0
Trade accounts receivable, net			0
Income taxes receivable			545
Prepaid expenses and other			0
Restricted marketable securities and workers' compensation deposits			0
Deferred income taxes			3,209
Total current assets			3,754
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			3,754
Current liabilities:
Line of credit			0
Current portion of long-term debt			0
Accounts payable			0
Accrued payroll, payroll taxes and related benefits			(103)
Other accrued liabilities			0
Workers' compensation claims liabilities			5,350
Safety incentives liability			0
Total current liabilities			5,247
Long-term workers' compensation claims liabilities			4,108
Long-term debt			0
Deferred income taxes			262
Customer deposits and other long-term liabilities			0
Total liabilities			$ 9,617
Commitments and contingencies
Stockholders' equity:
Common stock, $.01 par value; 20,500 shares authorized, 7,141 shares issued and outstanding			$ 0
Additional paid-in capital			0
Accumulated other comprehensive income			0
Retained earnings			(5,863)
Total stockholders' equity			(5,863)
Total liabilities and stockholders' equity			$ 3,754
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements
[2]	Restatement impacts to the Condensed Consolidated Statements of Stockholders' Equity include the first quarter of 2015 adjustment to net loss as well as previous period cumulative adjustments to beginning retained earnings. See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Restatement of Previously Iss25

Restatement of Previously Issued Condensed Consolidated Financial Statements - Impact on Condensed Consolidated Balance Sheet (Unaudited) (Parenthetical) (Detail) - $ / shares	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	20,500,000	20,500,000	20,500,000
Common stock, shares issued	7,210,000	7,203,000	7,141,000
Common stock, shares outstanding	7,210,000	7,203,000	7,141,000

Restatement of Previously Iss26

Restatement of Previously Issued Condensed Consolidated Financial Statements - Impact on Condensed Consolidated Statement of Operations (Unaudited) (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Revenues:
Professional employer service fees	$ 154,678	$ 127,234	[1]
Staffing services	36,290	39,166	[1]
Total revenues	190,968	166,400	[1]
Cost of revenues:
Direct payroll costs	27,427	29,764	[1]
Payroll taxes and benefits	103,760	88,077	[1]
Workers' compensation	49,394	39,628	[1]
Total cost of revenues	180,581	157,469	[1]
Gross margin	10,387	8,931	[1]
Selling, general and administrative expenses	21,904	16,970	[1]
Depreciation and amortization	749	683	[1]
Loss from operations	(12,266)	(8,722)	[1]
Other income (expense):
Investment income	248	87	[1]
Interest expense	(260)	(520)	[1]
Other, net	4	(14)	[1]
Other expense, net	(8)	(447)	[1]
Loss before income taxes	(12,274)	(9,169)	[1]
Benefit from income taxes	(4,271)	(3,341)	[1]
Net loss	$ (8,003)	$ (5,828)	[1]
Basic loss per common share	$ (1.11)	$ (0.82)	[1]
Weighted average number of basic common shares outstanding	7,208	7,135	[1]
Diluted loss per common share	$ (1.11)	$ (0.82)	[1]
Weighted average number of diluted common shares outstanding	7,208	7,135	[1]
Cash dividends per common share	$ 0.22	$ 0.22	[1]
As Previously Reported [Member]
Revenues:
Professional employer service fees		$ 127,751
Staffing services		39,166
Total revenues		166,917
Cost of revenues:
Direct payroll costs		29,764
Payroll taxes and benefits		88,294
Workers' compensation		39,883
Total cost of revenues		157,941
Gross margin		8,976
Selling, general and administrative expenses		16,975
Depreciation and amortization		683
Loss from operations		(8,682)
Other income (expense):
Investment income		89
Interest expense		(520)
Other, net		(14)
Other expense, net		(445)
Loss before income taxes		(9,127)
Benefit from income taxes		(3,325)
Net loss		$ (5,802)
Basic loss per common share		$ (0.81)
Weighted average number of basic common shares outstanding		7,135
Diluted loss per common share		$ (0.81)
Weighted average number of diluted common shares outstanding		7,135
Cash dividends per common share		$ 0.22
Restatement Adjustments [Member]
Revenues:
Professional employer service fees		$ (517)
Staffing services		0
Total revenues		(517)
Cost of revenues:
Direct payroll costs		0
Payroll taxes and benefits		(217)
Workers' compensation		(255)
Total cost of revenues		(472)
Gross margin		(45)
Selling, general and administrative expenses		(5)
Depreciation and amortization		0
Loss from operations		(40)
Other income (expense):
Investment income		(2)
Interest expense		0
Other, net		0
Other expense, net		(2)
Loss before income taxes		(42)
Benefit from income taxes		(16)
Net loss		$ (26)
Basic loss per common share		$ 0
Weighted average number of basic common shares outstanding		0
Diluted loss per common share		$ 0
Weighted average number of diluted common shares outstanding		0
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Restatement of Previously Iss27

Restatement of Previously Issued Condensed Consolidated Financial Statements - Impact on Condensed Consolidated Statement of Comprehensive Loss (Unaudited) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net loss	$ (8,003)	$ (5,828)	[1]
Unrealized gains on marketable securities, net of tax	34	44	[1]
Comprehensive loss	$ (7,969)	(5,784)	[1]
As Previously Reported [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net loss		(5,802)
Unrealized gains on marketable securities, net of tax		44
Comprehensive loss		(5,758)
Restatement Adjustments [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Net loss		(26)
Unrealized gains on marketable securities, net of tax		0
Comprehensive loss		$ (26)
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Restatement of Previously Iss28

Restatement of Previously Issued Condensed Consolidated Financial Statements - Impact on Condensed Consolidated Statement of Comprehensive Loss (Unaudited) (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Unrealized gains on marketable securities, tax	$ 23	$ 28	[1]
As Previously Reported [Member]
Quantifying Misstatement in Current Year Financial Statements [Line Items]
Unrealized gains on marketable securities, tax		$ 28
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

Restatement of Previously Iss29

Restatement of Previously Issued Condensed Consolidated Financial Statements - Impact on Condensed Consolidated Statement of Cash Flows (Unaudited) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash flows from operating activities:
Net loss	$ (8,003)	$ (5,828)	[1]
Reconciliations of net loss to net cash provided by operating activities:
Depreciation and amortization	749	683	[1]
Losses recognized on marketable securities	(1)	2	[1]
Deferred income taxes	0	74	[1]
Share based compensation	359	545	[1]
Excess tax benefit from share-based compensation	(265)	(15)	[1]
Changes in certain operating assets and liabilities:
Trade accounts receivable	(73,302)	(27,749)	[1]
Income taxes receivable	(2,969)	(2,184)	[1]
Prepaid expenses and other	(2,595)	(2,845)	[1]
Accounts payable	723	781	[1]
Accrued payroll, payroll taxes and related benefits	66,767	34,162	[1]
Other accrued liabilities	392	(40)	[1]
Workers' compensation claims liabilities	9,468	6,445	[1]
Safety incentives liability	563	1,267	[1]
Customer deposits, long-term liabilities and other assets, net	297	205	[1]
Net cash provided by operating activities	(7,817)	5,503	[1]
Cash flows from investing activities:
Purchase of property and equipment	(1,368)	(657)	[1]
Purchase of marketable securities	(207)	(1,454)	[1]
Proceeds from sales and maturities of marketable securities	178	24,651	[1]
Purchase of restricted marketable securities	(26,830)	(29,932)	[1]
Proceeds from maturities of restricted marketable securities	55,634	1,192	[1]
Net cash used in investing activities	27,407	(6,200)	[1]
Cash flows from financing activities:
Proceeds from credit-line borrowings	11,300	28,251	[1]
Payments on credit-line borrowings	(11,300)	(22,479)	[1]
Payments on long-term debt	(55)	(55)	[1]
Dividends paid	(1,586)	(1,569)	[1]
Proceeds from the exercise of stock options and vesting of restricted stock units	72	195	[1]
Excess tax benefit from share-based compensation	265	15	[1]
Net cash (used in) provided by financing activities	(1,344)	4,358	[1]
Net increase in cash and cash equivalents	18,246	3,661	[1]
Cash and cash equivalents, beginning of period	25,218	11,544	[1]
Cash and cash equivalents, end of period	$ 43,464	15,205	[1]
As Previously Reported [Member]
Cash flows from operating activities:
Net loss		(5,802)
Reconciliations of net loss to net cash provided by operating activities:
Depreciation and amortization		683
Losses recognized on marketable securities		2
Deferred income taxes		56
Share based compensation		545
Excess tax benefit from share-based compensation		(15)
Changes in certain operating assets and liabilities:
Trade accounts receivable		(27,749)
Income taxes receivable		(2,150)
Prepaid expenses and other		(2,845)
Accounts payable		781
Accrued payroll, payroll taxes and related benefits		34,375
Other accrued liabilities		(133)
Workers' compensation claims liabilities		6,283
Safety incentives liability		1,267
Customer deposits, long-term liabilities and other assets, net		205
Net cash provided by operating activities		5,503
Cash flows from investing activities:
Purchase of property and equipment		(657)
Purchase of marketable securities		(1,454)
Proceeds from sales and maturities of marketable securities		24,651
Purchase of restricted marketable securities		(29,932)
Proceeds from maturities of restricted marketable securities		1,192
Net cash used in investing activities		(6,200)
Cash flows from financing activities:
Proceeds from credit-line borrowings		28,251
Payments on credit-line borrowings		(22,479)
Payments on long-term debt		(55)
Dividends paid		(1,569)
Proceeds from the exercise of stock options and vesting of restricted stock units		195
Excess tax benefit from share-based compensation		15
Net cash (used in) provided by financing activities		4,358
Net increase in cash and cash equivalents		3,661
Cash and cash equivalents, beginning of period		11,544
Cash and cash equivalents, end of period		15,205
Restatement Adjustments [Member]
Cash flows from operating activities:
Net loss		(26)
Reconciliations of net loss to net cash provided by operating activities:
Depreciation and amortization		0
Losses recognized on marketable securities		0
Deferred income taxes		18
Share based compensation		0
Excess tax benefit from share-based compensation		0
Changes in certain operating assets and liabilities:
Trade accounts receivable		0
Income taxes receivable		(34)
Prepaid expenses and other		0
Accounts payable		0
Accrued payroll, payroll taxes and related benefits		(213)
Other accrued liabilities		93
Workers' compensation claims liabilities		162
Safety incentives liability		0
Customer deposits, long-term liabilities and other assets, net		0
Net cash provided by operating activities		0
Cash flows from investing activities:
Purchase of property and equipment		0
Purchase of marketable securities		0
Proceeds from sales and maturities of marketable securities		0
Purchase of restricted marketable securities		0
Proceeds from maturities of restricted marketable securities		0
Net cash used in investing activities		0
Cash flows from financing activities:
Proceeds from credit-line borrowings		0
Payments on credit-line borrowings		0
Payments on long-term debt		0
Dividends paid		0
Proceeds from the exercise of stock options and vesting of restricted stock units		0
Excess tax benefit from share-based compensation		0
Net cash (used in) provided by financing activities		0
Net increase in cash and cash equivalents		0
Cash and cash equivalents, beginning of period		0
Cash and cash equivalents, end of period		$ 0
[1]	See Note 2. Restatement of Previously Issued Condensed Consolidated Financial Statements

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	Mar. 31, 2016	Dec. 31, 2015
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	$ 289,132	$ 301,170
Gross Unrealized Gains (Losses)	15	(52)
Recorded Basis	289,147	301,118
Marketable Securities Current [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	78,105	107,335
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	78,105	107,335
Marketable Securities Current [Member] | Cash and Cash Equivalents [Member] | Money Market Funds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	38,056	21,312
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	38,056	21,312
Marketable Securities Current [Member] | Available For Sale Restricted [Member] | Money Market Funds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	40,049	76,023
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	40,049	76,023
Marketable Securities Current [Member] | Available For Sale Restricted [Member] | Certificate of Deposit [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	0	10,000
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	0	10,000
Marketable Securities Noncurrent [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	211,027	193,835
Gross Unrealized Gains (Losses)	15	(52)
Recorded Basis	211,042	193,783
Marketable Securities Noncurrent [Member] | Available-for-sale Securities [Member] | Money Market Funds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	78	4
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	78	4
Marketable Securities Noncurrent [Member] | Available-for-sale Securities [Member] | Municipal Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	3,064	3,135
Gross Unrealized Gains (Losses)	11	(3)
Recorded Basis	3,075	3,132
Marketable Securities Noncurrent [Member] | Available-for-sale Securities [Member] | Corporate Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	3,070	2,970
Gross Unrealized Gains (Losses)	(9)	(24)
Recorded Basis	3,061	2,946
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | Money Market Funds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	180,253	175,869
Gross Unrealized Gains (Losses)	0	0
Recorded Basis	180,253	175,869
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | Certificate of Deposit [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	11,776	496
Gross Unrealized Gains (Losses)	(2)	(1)
Recorded Basis	11,774	495
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | Municipal Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	3,421	3,613
Gross Unrealized Gains (Losses)	11	(1)
Recorded Basis	3,432	3,612
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | Corporate Bonds [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	3,217	2,996
Gross Unrealized Gains (Losses)	(10)	(24)
Recorded Basis	3,207	2,972
Marketable Securities Noncurrent [Member] | Available For Sale Restricted [Member] | U.S. Treasuries [Member]
Fair Value Inputs, Assets, Quantitative Information [Line Items]
Cost	6,148	4,752
Gross Unrealized Gains (Losses)	14	1
Recorded Basis	$ 6,162	$ 4,753

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	Mar. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	$ 289,147	$ 301,118
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	38,056	21,312
Available-for-sale Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	251,091	279,806
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	78	4
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	3,061	2,946
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	3,075	3,132
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	220,302	251,892
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	3,207	2,972
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	3,432	3,612
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	11,774	10,495
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	6,162	4,753
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	11,106	9,976
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	11,106	9,976
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] | Corporate Bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	2,253	2,291
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	163	241
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	17
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	2,245	2,285
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	266	389
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	6,162	4,753
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	278,041	291,142
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	38,056	21,312
Level 2 [Member] | Available-for-sale Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	239,985	269,830
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	78	4
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	808	655
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	2,912	2,891
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	220,285	251,875
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	962	687
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	3,166	3,223
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	11,774	10,495
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	0
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total Recorded Basis	0	0
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
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
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
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
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
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
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
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
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
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

Workers' Compensation Claims -

Workers' Compensation Claims - Summarizes Aggregate Workers' Compensation Reserve Activity (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Workers Compensation Reserve [Abstract]
Workers' compensation claims liabilities, Beginning balance	$ 255,675	$ 225,300
Claims expense accrual:
Current period	31,155	27,777
Prior periods	848	(2,897)
Total expense accrual	32,003	24,880
Claim payments related to:
Current period	1,271	898
Prior periods	21,264	17,559
Total paid	22,535	18,457
Workers' compensation claims liabilities, Ending balance	265,143	231,723
Incurred but not reported (IBNR)	$ 132,879	$ 115,661

Workers' Compensation Claims 33

Workers' Compensation Claims - Additional Information (Detail) - USD ($) $ in Millions	Mar. 31, 2016	Dec. 31, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Specified investment balances or other financial instruments	$ 158.2
Balance in ACE trust account	190.2	$ 166.6
California [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Surety bonds and standby letters of credit	152
Increasing Company's surety deposit requirement	$ 147.2

Revolving Credit Facility and34

Revolving Credit Facility and Long-Term Debt - Additional Information (Detail) - USD ($)	Dec. 31, 2016	Jun. 28, 2016	May 24, 2016	Mar. 31, 2016	Apr. 01, 2016	Dec. 31, 2015
Line of Credit Facility [Line Items]
Accelerated cash payment aggregate amount				$ 5,000,000
Scenario Forecast [Member]
Line of Credit Facility [Line Items]
Accelerated cash payment, remaining amount	$ 2,500,000
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				$ 38,800,000
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
Maximum amount of capital expenditures in 2016				$ 4,000,000
Accelerated cash payment aggregate amount				5,000,000
Agreement [Member] | Scenario Forecast [Member]
Line of Credit Facility [Line Items]
Amount divided to calculate amended fixed charge coverage ratio		$ 9,425,000
Accelerated cash payment, remaining amount	$ 2,500,000
Agreement [Member] | Subsequent Event [Member]
Line of Credit Facility [Line Items]
Restricted money market funds and restricted certificates of deposit, current					$ 44,000,000
Accelerated cash payment			$ 2,500,000
Agreement [Member] | Current Assets [Member] | Subsequent Event [Member]
Line of Credit Facility [Line Items]
Restricted money market funds and restricted certificates of deposit, current					44,000,000
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				150.00%
Ratio of restricted and unrestricted cash and marketable securities to workers' compensation and safety incentive liabilities				100.00%
Prohibition on incurring additional indebtedness without the prior approval of the Bank in purchase money financing				$ 200,000
Minimum [Member] | Agreement [Member] | Scenario Forecast [Member]
Line of Credit Facility [Line Items]
Minimum fixed charge coverage ratio		225.00%
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				$ 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 2.0%
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				$ 37,300,000
Cash-Secured Letters of Credit [Member] | Wells Fargo [Member] | Agreement [Member] | Subsequent Event [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing capacity					$ 42,300,000
Term Loan [Member] | Agreement [Member]
Line of Credit Facility [Line Items]
Outstanding balance on term loan and revolving credit facility				$ 15,000,000		15,000,000
Term loan from Bank, Interest rate description				One month LIBOR plus 2.25%
Term loan with principal bank				$ 4,800,000		$ 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] | Agreement [Member] | Scenario Forecast [Member]
Line of Credit Facility [Line Items]
Credit facility borrowing capacity		$ 6,000,000
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%

Subsequent Events - Additional

Subsequent Events - Additional Information (Detail) - USD ($)	Dec. 31, 2016	May 24, 2016	Apr. 01, 2016	Mar. 31, 2016
Subsequent Event [Line Items]
Accelerated cash payment aggregate amount				$ 5,000,000
Agreement [Member]
Subsequent Event [Line Items]
Restricted money market funds and restricted certificates of deposit, current				38,800,000
Accelerated cash payment aggregate amount				5,000,000
Scenario Forecast [Member]
Subsequent Event [Line Items]
Accelerated cash payment, remaining amount	$ 2,500,000
Scenario Forecast [Member] | Agreement [Member]
Subsequent Event [Line Items]
Accelerated cash payment, remaining amount	$ 2,500,000
Cash-Secured Letters of Credit [Member] | Wells Fargo [Member] | Agreement [Member]
Subsequent Event [Line Items]
Credit facility borrowing capacity				$ 37,300,000
Subsequent Event [Member]
Subsequent Event [Line Items]
Settlement amount of workers' compensation liability costs with third party			$ 9,500,000
Quarterly payment due for settlement of workers' compensation liability costs with third party			593,250
Accelerated cash payment		$ 2,500,000
Subsequent Event [Member] | Agreement [Member]
Subsequent Event [Line Items]
Restricted money market funds and restricted certificates of deposit, current			44,000,000
Accelerated cash payment		$ 2,500,000
Subsequent Event [Member] | Cash-Secured Letters of Credit [Member] | Wells Fargo [Member] | Agreement [Member]
Subsequent Event [Line Items]
Credit facility borrowing capacity			$ 42,300,000