Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

We provide our Workforce Optimization solution to small and medium-sized businesses in strategically selected markets throughout the United States. Significant markets include the following:



	Year ended December 31,
	2013		2012		2011
Percentage of total Workforce Optimization revenues:
Texas	26	%	26	%	27	%
California	17	%	17	%	16	%
New York	10	%	9	%	9	%
Other	47	%	48	%	48	%
Total	100	%	100	%	100	%

Estimated Useful Lives of Property and Equipment

Property and equipment are recorded at cost and are depreciated over the estimated useful lives of the related assets using the straight-line method. The estimated useful lives of property and equipment for purposes of computing depreciation are as follows:



Buildings and improvements		5-30 years
Computer hardware and software		1-5 years
Software development costs		3 years
Furniture and fixtures		5-7 years
Aircraft		15-20 years

Activity and Balances Related to Incurred But Not Paid Worker's Compensation Claims

The following table provides the activity and balances related to incurred but not reported workers’ compensation claims:



	Year ended December 31,
	2013			2012
	(in thousands)
Beginning balance	$	111,685		$	104,791
Accrued claims	42,900			37,772
Present value discount	(1,169		)	(868		)
Paid claims	(32,583		)	(30,010		)
Ending balance	$	120,833		$	111,685

Current portion of accrued claims	$	51,928		$	47,149
Long-term portion of accrued claims	68,905			64,536
	$	120,833		$	111,685