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Description of Business and Significant Accounting Policies - Reclassification of balance sheet accounts (Details) - USD ($) $ in Millions | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Restricted cash, cash equivalents and investments | $ 942 | $ 1,280
Accounts receivable | 11 | 21
Unbilled revenues, net | 304 | 297
Prepaid income taxes |  | 0
Prepaid expenses | 48 | 38
Other current assets | 59 | 19
Worksite employee related assets |  | 0
Workers' compensation collateral receivable |  | 0
Deferred and other long term income taxes |  | 0
Other assets | 78 | 55
Accounts payable and other current liabilities | 45 | 59
Accrued wages | 352 | 329
Client deposits | 56 | 52
Accrued health insurance costs, net | 135 | 151
Accrued workers' compensation costs, net | 67 | 67
Payroll tax liabilities and other payroll withholdings | 729 | 1,034
Accrued workers' compensation costs, net | 225 | 232
Insurance premiums and other payables | $ 19 | 25
Other current liabilities |  | 0
Worksite employee related liabilities |  | 0
As Previously Reported |  |
Restricted cash, cash equivalents and investments |  | 15
Accounts receivable |  | 0
Unbilled revenues, net |  | 0
Prepaid income taxes |  | 5
Prepaid expenses |  | 8
Other current assets |  | 2
Worksite employee related assets |  | 1,625
Workers' compensation collateral receivable |  | 39
Deferred and other long term income taxes |  | 2
Other assets |  | 14
Accounts payable and other current liabilities |  | 45
Accrued wages |  | 40
Client deposits |  | 0
Accrued health insurance costs, net |  | 0
Accrued workers' compensation costs, net |  | 0
Payroll tax liabilities and other payroll withholdings |  | 0
Insurance premiums and other payables |  | 0
Other current liabilities |  | 14
Worksite employee related liabilities |  | 1,618
Restatement Adjustment |  |
Restricted cash, cash equivalents and investments |  | 1,265
Accounts receivable |  | 21
Unbilled revenues, net |  | 297
Prepaid income taxes |  | (5)
Prepaid expenses |  | 30
Other current assets |  | 17
Worksite employee related assets |  | (1,625)
Workers' compensation collateral receivable |  | (39)
Deferred and other long term income taxes |  | (2)
Other assets |  | 41
Accounts payable and other current liabilities |  | 14
Accrued wages |  | 289
Client deposits |  | 52
Accrued health insurance costs, net |  | 151
Accrued workers' compensation costs, net |  | 67
Payroll tax liabilities and other payroll withholdings |  | 1,034
Insurance premiums and other payables |  | 25
Other current liabilities |  | (14)
Worksite employee related liabilities |  | $ (1,618)

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