XML 63 R45.htm IDEA: XBRL DOCUMENT v3.4.0.3
Restatement of Previously Issued Financial Statements - Impact on Consolidated Statements of Cash Flows (Detail) - USD ($)
$ in Thousands
 3 Months Ended 12 Months Ended
Jun. 30, 2014
Dec. 31, 2015
Sep. 30, 2015
Jun. 30, 2015
Mar. 31, 2015
Dec. 31, 2014
Sep. 30, 2014
Jun. 30, 2014
Mar. 31, 2014
Dec. 31, 2013
Sep. 30, 2013
Jun. 30, 2013
Mar. 31, 2013
Dec. 31, 2015
Dec. 31, 2014
Dec. 31, 2013
Cash flows from operating activities:                                
Net income   $ 11,447 $ 10,973 $ 8,902 $ (5,828) $ 8,653 $ 8,866 $ (39,782) $ (3,283) $ 4,630 $ 8,725 $ 5,519 $ (3,201) $ 25,494 $ (25,546) [1] $ 15,673 [1]
Reconciliations of net income to net cash provided by operating activities:                                
Depreciation and amortization   738 721 709 683 663 646 613 584 550 521 506 460 2,851 2,506 [1] 2,037 [1]
Gains recognized on marketable securities                           (2) 3 [1] (1) [1]
Gain recognized on sale and lease back                           0 0 [1] (60) [1]
Deferred income taxes                           2,728 (9,792) [1] (869) [1]
Share based compensation                           2,386 1,699 [1] 1,016 [1]
Excess tax benefit from share-based compensation                           68 (578) [1] (2,083) [1]
Changes in certain assets and liabilities:                                
Trade accounts receivable                           12,097 (17,041) [1] (21,665) [1]
Income taxes receivable                           10,521 (11,421) [1] (165) [1]
Prepaid expenses and other                           640 (387) [1] 1,828 [1]
Accounts payable                           498 (533) [1] 1,257 [1]
Accrued payroll, payroll taxes and related benefits                           5,506 21,950 [1] 24,455 [1]
Other accrued liabilities                           (64) 3,893 [1] 1,421 [1]
Income taxes payable                           506 411 [1] 2,083 [1]
Workers' compensation claims liabilities $ 84,700                         30,397 104,223 [1] 42,544 [1]
Safety incentives liability                           7,021 1,146 [1] 3,244 [1]
Customer deposits, long-term liabilities and other assets, net                           (16) (937) [1] (519) [1]
Net cash provided by operating activities                           100,631 69,596 [1] 70,196 [1]
Cash flows from investing activities:                                
Purchase of property and equipment                           (2,996) (4,632) [1] (4,097) [1]
Proceeds from sales and maturities of marketable securities                           52,996 13,241 [1] 60,850 [1]
Purchase of marketable securities                           (8,214) (38,434) [1] (59,917) [1]
Proceeds from maturities of restricted certificates of deposit                           228,670 0 [1] 63,944 [1]
Purchase of restricted certificates of deposit                           (124,335) (101,546) [1] (76,733) [1]
Proceeds from maturities of restricted marketable securities                           10,031 10,524 [1] 9,918 [1]
Purchase of restricted marketable securities                           (211,748) (61,628) [1] (11,397) [1]
Net cash used in investing activities                           (55,596) (182,475) [1] (17,432) [1]
Cash flows from financing activities:                                
Proceeds from credit-line borrowings                           46,106 6,242 [1] 132,664 [1]
Payments on credit-line borrowings                           (46,106) (6,242) [1] (137,196) [1]
Proceeds from the issuance of long-term debt                           0 40,000 [1] 0 [1]
Commitment fee from the issuance of long-term debt                           0 (400) [1] 0 [1]
Payments on long-term debt                           (25,220) (220) [1] (220) [1]
Repurchase of common stock                           0 (3,676) [1] 0 [1]
Common stock repurchased on vesting of restricted stock units                             (407) (89)
Dividends paid                           (6,310) (5,443) [1] (4,056) [1]
Proceeds from the exercise of stock options and vesting of restricted stock units                           702 434 [1] 1,860 [1]
Excess tax benefit from share-based compensation                           (68) 578 [1] 2,083 [1]
Net cash (used in) provided by financing activities                           (31,361) 30,866 [1] (4,954) [1]
Net decrease in cash and cash equivalents                           13,674 (82,013) [1] 47,810 [1]
Cash and cash equivalents, beginning of year   16,881 4,439 15,205 11,544 [1] 51,985 47,869 66,268 93,557 [1]       45,747 [1] 11,544 [1] 93,557 [1] 45,747 [1]
Cash and cash equivalents, end of year 47,869 $ 25,218 16,881 4,439 15,205 11,544 [1] 51,985 47,869 66,268 93,557 [1]       25,218 11,544 [1] 93,557 [1]
As Previously Reported [Member]                                
Cash flows from operating activities:                                
Net income       8,746 (5,802) 7,034 (37,818) 7,283 (3,583) 5,561 8,994 5,886 (2,549)   (27,084) 17,892
Reconciliations of net income to net cash provided by operating activities:                                
Depreciation and amortization       709 683 663 646 613 584 550 521 506 460   2,506 2,037
Gains recognized on marketable securities                             3 (1)
Gain recognized on sale and lease back                               (60)
Deferred income taxes                             (9,487) (632)
Share based compensation                             1,699 1,016
Excess tax benefit from share-based compensation                             (578) (2,083)
Changes in certain assets and liabilities:                                
Trade accounts receivable                             (17,041) (21,665)
Income taxes receivable                             (11,421) 0
Prepaid expenses and other                             (387) 1,828
Accounts payable                             (533) 1,257
Accrued payroll, payroll taxes and related benefits                             25,328 21,534
Other accrued liabilities                             3,893 1,421
Income taxes payable                             (658) 3,047
Workers' compensation claims liabilities                             103,538 41,880
Safety incentives liability                             1,146 3,244
Customer deposits, long-term liabilities and other assets, net                             (1,328) (519)
Net cash provided by operating activities                             69,596 70,196
Cash flows from investing activities:                                
Purchase of property and equipment                             (4,632) (4,097)
Proceeds from sales and maturities of marketable securities                             13,241 60,850
Purchase of marketable securities                             (38,434) (59,917)
Proceeds from maturities of restricted certificates of deposit                               63,944
Purchase of restricted certificates of deposit                             (101,546) (76,733)
Proceeds from maturities of restricted marketable securities                             10,524 9,918
Purchase of restricted marketable securities                             (61,628) (11,397)
Net cash used in investing activities                             (182,475) (17,432)
Cash flows from financing activities:                                
Proceeds from credit-line borrowings                             6,242 132,664
Payments on credit-line borrowings                             (6,242) (137,196)
Proceeds from the issuance of long-term debt                             40,000  
Commitment fee from the issuance of long-term debt                             (400)  
Payments on long-term debt                             (220) (220)
Repurchase of common stock                             (3,676)  
Common stock repurchased on vesting of restricted stock units                             (407) (89)
Dividends paid                             (5,443) (4,056)
Proceeds from the exercise of stock options and vesting of restricted stock units                             434 1,860
Excess tax benefit from share-based compensation                             578 2,083
Net cash (used in) provided by financing activities                             30,866 (4,954)
Net decrease in cash and cash equivalents                             (82,013) 47,810
Cash and cash equivalents, beginning of year     4,439 15,205 11,544 51,985 47,869 66,268 93,557       45,747 11,544 93,557 45,747
Cash and cash equivalents, end of year 47,869     4,439 15,205 11,544 51,985 47,869 66,268 93,557         11,544 93,557
Prior Period Adjustments [Member]                                
Cash flows from operating activities:                                
Net income       156 (26) 1,619 46,684 (47,065) 300 (931) (269) (367) (652)   1,538 (2,219)
Reconciliations of net income to net cash provided by operating activities:                                
Depreciation and amortization       0 0 0 0 0 0 0 $ 0 $ 0 0   0 0
Gains recognized on marketable securities                             0 0
Gain recognized on sale and lease back                               0
Deferred income taxes                             (305) (237)
Share based compensation                             0 0
Excess tax benefit from share-based compensation                             0 0
Changes in certain assets and liabilities:                                
Trade accounts receivable                             0 0
Income taxes receivable                             0 (165)
Prepaid expenses and other                             0 0
Accounts payable                             0 0
Accrued payroll, payroll taxes and related benefits                             (3,378) 2,921
Other accrued liabilities                             0 0
Income taxes payable                             1,069 (964)
Workers' compensation claims liabilities                             685 664
Safety incentives liability                             0 0
Customer deposits, long-term liabilities and other assets, net                             391 0
Net cash provided by operating activities                             0 0
Cash flows from investing activities:                                
Purchase of property and equipment                             0 0
Proceeds from sales and maturities of marketable securities                             0 0
Purchase of marketable securities                             0 0
Proceeds from maturities of restricted certificates of deposit                               0
Purchase of restricted certificates of deposit                             0 0
Proceeds from maturities of restricted marketable securities                             0 0
Purchase of restricted marketable securities                             0 0
Net cash used in investing activities                             0 0
Cash flows from financing activities:                                
Proceeds from credit-line borrowings                             0 0
Payments on credit-line borrowings                             0 0
Proceeds from the issuance of long-term debt                             0  
Commitment fee from the issuance of long-term debt                             0  
Payments on long-term debt                             0 0
Repurchase of common stock                             0  
Common stock repurchased on vesting of restricted stock units                             0 0
Dividends paid                             0 0
Proceeds from the exercise of stock options and vesting of restricted stock units                             0 0
Excess tax benefit from share-based compensation                             0 0
Net cash (used in) provided by financing activities                             0 0
Net decrease in cash and cash equivalents                             0 0
Cash and cash equivalents, beginning of year     $ 0 0 0 0 0 0 0       $ 0 $ 0 0 0
Cash and cash equivalents, end of year $ 0     $ 0 $ 0 $ 0 $ 0 $ 0 $ 0 $ 0         $ 0 $ 0
[1] See Note 2. Restatement of Previously Issued Consolidated Financial Statements