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CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $) In Thousands, unless otherwise specified | Jun. 30, 2014 | Dec. 31, 2013
--- | --- | ---
Current assets: |  |
Cash and cash equivalents | $ 3,948 | $ 771
Restricted cash | 23,190 | 22,112
Accounts receivable, net | 179,122 | 143,107
Deferred income taxes - current | 6,246 | 4,640
Other current assets | 14,184 | 14,364
Assets of discontinued operations | 40 | 1,092
Current assets before funds held for clients | 226,730 | 186,086
Funds held for clients | 101,703 | 164,389
Total current assets | 328,433 | 350,475
Property and equipment, net | 19,045 | 19,167
Goodwill and other intangible assets, net | 498,972 | 469,083
Assets of deferred compensation plan | 57,756 | 51,953
Deferred income taxes - non-current, net |  | 542
Other assets | 6,672 | 6,238
Total assets | 910,878 | 897,458
Current liabilities: |  |
Accounts payable | 44,493 | 37,529
Income taxes payable - current | 4,951 | 25
Accrued personnel costs | 30,471 | 38,568
Notes payable - current | 374 | 1,602
Convertible notes, net - current | 16,817 |
Contingent purchase price liability - current | 13,801 | 12,243
Other current liabilities | 13,105 | 12,766
Liabilities of discontinued operations | 194 | 370
Current liabilities before client fund obligations | 124,206 | 103,103
Client fund obligations | 101,596 | 164,311
Total current liabilities | 225,802 | 267,414
Convertible notes, net | 109,939 | 125,256
Bank debt | 81,200 | 48,500
Income taxes payable - non-current | 4,865 | 6,154
Deferred income taxes - non-current, net | 3,182 |
Deferred compensation plan obligations | 57,756 | 51,953
Contingent purchase price liability | 18,995 | 12,953
Other non-current liabilities | 10,038 | 10,782
Total liabilities | 511,777 | 523,012
STOCKHOLDERS' EQUITY |  |
Common stock | 1,167 | 1,149
Additional paid-in capital | 593,543 | 580,576
Retained earnings | 214,390 | 190,994
Treasury stock | (409,371) | (397,548)
Accumulated other comprehensive loss | (628) | (725)
Total stockholders' equity | 399,101 | 374,446
Total liabilities and stockholders' equity | $ 910,878 | $ 897,458

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