Workers' Compensation Claims (Tables)

12 Months Ended

Dec. 31, 2013

The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):


	Year Ended December 31,
	2013		2012		2011
Balance at January 1,
Workers’ compensation claims liabilities	$	70,564	$	51,193	$	39,302
Claims expense accrual:
Current year		63,822		38,386		26,161
Prior years		23,445		12,344		9,978

		87,267		50,730		36,139

Claims payments related to:
Current year		10,586		6,746		5,565
Prior years		34,801		24,613		18,683

		45,387		31,359		24,248

Balance at December 31,
Workers’ compensation claims liabilities	$	112,444	$	70,564	$	51,193

Incurred but not reported (IBNR)	$	69,611	$	47,992	$	37,335