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Accounting Policies (Tables)
12 Months Ended
Dec. 31, 2016
Accounting Policies [Abstract]  
Estimated Useful Lives of Property and Equipment
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
 
2-5 years
Software development costs
 
3-5 years
Furniture, fixtures and other
 
5-7 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,
 
 
2016
 
2015
 
 
(in thousands)
Beginning balance
 
$
162,184

 
$
136,088

Accrued claims
 
65,069

 
67,559

Present value discount
 
(2,628
)
 
(3,095
)
Paid claims
 
(40,697
)
 
(38,368
)
Ending balance
 
$
183,928

 
$
162,184

 
 
 
 
 
Current portion of accrued claims
 
$
42,637

 
$
37,438

Long-term portion of accrued claims
 
141,291

 
124,746

 
 
$
183,928

 
$
162,184