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Workers' Compensation Claims | 6 Months Ended
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Jun. 30, 2016
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Workers' Compensation Claims | Note 4 - Workers’ Compensation Claims The following table summarizes the aggregate workers’ compensation reserve activity (in thousands):
|  | Three Months Ended |  |  | Six Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2016 |  |  | 2015 |  |  | 2016 |  |  | 2015 |
|  |  |  |  | (As Restated) |  |  |  |  |  | (As Restated) |
Beginning balance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Workers’ compensation claims liabilities |  | $ | 265,142 |  |  | $ | 231,723 |  |  | $ | 255,675 |  |  | $ | 225,279 |
Add: claims expense accrual: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period |  |  | 34,627 |  |  |  | 30,748 |  |  |  | 65,781 |  |  |  | 58,530 |
Prior periods |  |  | (1,396 | ) |  |  | (4,234 | ) |  |  | (548 | ) |  |  | (7,131 | )
|  |  | 33,231 |  |  |  | 26,514 |  |  |  | 65,233 |  |  |  | 51,399 |
Less: claim payments related to: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Current period |  |  | 3,698 |  |  |  | 3,512 |  |  |  | 4,969 |  |  |  | 4,410 |
Prior periods |  |  | 17,625 |  |  |  | 15,481 |  |  |  | 38,889 |  |  |  | 33,024 |
|  |  | 21,323 |  |  |  | 18,993 |  |  |  | 43,858 |  |  |  | 37,434 |
Ending balance |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Workers’ compensation claims liabilities |  | $ | 277,050 |  |  | $ | 239,244 |  |  | $ | 277,050 |  |  | $ | 239,244 |
Incurred but not reported (IBNR) |  | $ | 140,115 |  |  | $ | 118,959 |  |  | $ | 140,115 |  |  | $ | 118,959 |
The states of California, Oregon, Maryland, Washington, Delaware and Colorado required us to maintain specified investment balances or other financial instruments totaling $158.2 million at June 30, 2016 to cover potential workers’ compensation claims losses related to the Company’s current and former status as a self-insured employer. In partial satisfaction of these requirements at June 30, 2016, we have provided surety bonds and standby letters of credit totaling $152.0 million, including a California requirement of $147.2 million. As part of its fronted workers’ compensation insurance program with ACE Group (“ACE”) in the states of California, Delaware, Virginia, Pennsylvania and the District of Columbia, the Company makes payments into a trust account (“the ACE trust account”) to be used for the payment of future claims. The balance in the ACE trust account was $232.9 million and $166.6 million at June 30, 2016 and December 31, 2015, respectively. The ACE trust account balances are included as a component of the current and long-term restricted marketable securities and workers’ compensation deposits in the Company’s condensed consolidated balance sheets.

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