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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2013	Apr. 30, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	0000944148
Document Type	10-Q
Document Period End Date	Mar. 31, 2013
Amendment Flag	false
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q1
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		50,519,341

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 204	$ 899
Restricted cash	23,046	19,627
Accounts receivable, net	193,218	154,973
Deferred income taxes	9,934	7,872
Other current assets	8,249	12,112
Assets of discontinued operations	240	267
Current assets before funds held for clients	234,891	195,750
Funds held for clients	143,990	154,447
Total current assets	378,881	350,197
Property and equipment, net	20,634	20,391
Goodwill and other intangible assets, net	547,100	551,219
Assets of deferred compensation plan	43,965	39,779
Other assets	8,096	8,570
Total assets	998,676	970,156
Current liabilities:
Accounts payable	37,823	39,478
Income taxes payable	13,422	1,372
Accrued personnel costs	26,482	39,112
Notes payable	5,629	6,217
Contingent purchase price liability	12,581	12,844
Other current liabilities	19,307	16,552
Liabilities of discontinued operations	170	173
Current liabilities before client fund obligations	115,414	115,748
Client fund obligations	143,597	154,119
Total current liabilities	259,011	269,867
Convertible notes, net	123,100	122,416
Bank debt	223,000	208,900
Income taxes payable	4,169	4,009
Deferred income taxes	2,328	2,349
Deferred compensation plan obligations	43,965	39,779
Contingent purchase price liability	17,370	17,168
Other non-current liabilities	10,073	10,436
Total liabilities	683,016	674,924
STOCKHOLDERS' EQUITY
Common stock	1,126	1,124
Additional paid-in capital	562,840	560,810
Retained earnings	123,434	105,131
Treasury stock	(371,080)	(371,080)
Accumulated other comprehensive loss	(660)	(753)
Total stockholders' equity	315,660	295,232
Total liabilities and stockholders' equity	$ 998,676	$ 970,156

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Consolidated Statements of Comprehensive Income (Unaudited) [Abstract]
Revenue	$ 234,781	$ 220,827
Operating expenses	190,860	180,005
Gross margin	43,921	40,822
Corporate general and administrative expenses	9,984	10,544
Operating income	33,937	30,278
Other income (expense):
Interest expense	(4,353)	(4,122)
Gain on sale of operations, net	18	2,589
Other income, net	1,779	3,438
Total other (expense) income, net	(2,556)	1,905
Income from continuing operations before income tax expense	31,381	32,183
Income tax expense	13,098	13,416
Income from continuing operations after income tax expense	18,283	18,767
Loss from operations of discontinued operations, net of tax	(3)	(4)
Gain on disposal of discontinued operations, net of tax	23	22
Net income	$ 18,303	$ 18,785
Basic:
Continuing operations	$ 0.37	$ 0.38
Discontinued operations
Net income	0.37	0.38
Diluted:
Continuing operations	0.37	0.38
Discontinued operations
Net income	$ 0.37	$ 0.38
Basic weighted average shares outstanding	49,417	49,103
Diluted weighted average shares outstanding	49,836	49,531
Comprehensive Income:
Net income	$ 18,303	$ 18,785
Other comprehensive income, net of tax	92	80
Comprehensive income	$ 18,395	$ 18,865

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Cash flows from operating activities:
Net income	$ 18,303	$ 18,785
Adjustments to reconcile net income to net cash used in operating activities:
Loss from operations of discontinued operations, net of tax	3	4
Gain on disposal of discontinued operations, net of tax	(23)	(22)
Gain on sale of operations, net	(18)	(2,589)
Amortization of discount on convertible notes	684	636
Amortization of deferred financing costs	432	380
Bad debt expense, net of recoveries	1,194	739
Depreciation and amortization expense	5,820	5,228
Adjustment to contingent earnout liability	919	(205)
Deferred income taxes	(2,190)	(1,647)
Employee stock awards	1,436	1,506
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(3,635)	2,122
Accounts receivable, net	(39,439)	(43,383)
Other assets	3,834	(228)
Accounts payable	(1,655)	543
Income taxes payable/refundable	12,196	14,162
Accrued personnel costs and other liabilities	(10,009)	(7,334)
Net cash used in continuing operations	(12,148)	(11,303)
Operating cash flows provided by discontinued operations	20	18
Net cash used in operating activities	(12,128)	(11,285)
Cash flows from investing activities:
Business acquisitions and contingent consideration, net of cash acquired		(19,025)
Purchases of client fund investments	(975)	(2,160)
Proceeds from the sales and maturities of client fund investments	3,345	2,301
Proceeds from sales of divested and discontinued operations	73	1,037
Net decrease in funds held for clients	8,152	4,285
Additions to property and equipment, net	(1,744)	(168)
Other	44	10
Net cash provided by (used in) investing activities	8,895	(13,720)
Cash flows from financing activities:
Proceeds from bank debt	132,400	160,600
Payment of bank debt	(118,300)	(127,200)
Payment of contingent consideration for acquisitions	(1,040)	(1,692)
Payment for acquisition of treasury stock		(601)
Net decrease in client fund obligations	(10,522)	(4,375)
Other		(151)
Net cash provided by financing activities	2,538	26,581
Net (decrease) increase in cash and cash equivalents	(695)	1,576
Cash and cash equivalents at beginning of year	899	1,613
Cash and cash equivalents at end of period	$ 204	$ 3,189

Summary of Significant Accounting Policies

3 Months Ended

Mar. 31, 2013

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

The accompanying unaudited consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) for interim financial information and with the instructions to Form 10-Q and Rule 10-01 of Regulation S-X of the U.S. Securities and Exchange Commission (“SEC”). Accordingly, they do not include all of the information and notes required by GAAP for annual financial statements.

In the opinion of management, the accompanying unaudited consolidated financial statements include all adjustments considered necessary to present fairly the financial position of CBIZ, Inc. and its consolidated subsidiaries (“CBIZ” or the “Company”) as of March 31, 2013 and December 31, 2012, and the consolidated results of their operations and cash flows for the three months ended March 31, 2013 and 2012. Due to seasonality, potential changes in economic conditions, interest rate fluctuations and other factors, the results of operations for such interim periods are not necessarily indicative of the results for the full year. For further information, refer to the consolidated financial statements and notes thereto included in CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2012.

Principles of Consolidation

The accompanying consolidated financial statements reflect the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ. See CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2012 for further discussion.

Use of Estimates

The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect: the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of revenue and expenses. Management’s estimates and assumptions include, but are not limited to, estimates of collectability of accounts receivable and unbilled revenue, the realizability of goodwill and other intangible assets, the fair value of certain assets, the valuation of stock options in determining compensation expense, estimates of accrued liabilities (such as incentive compensation, self-funded health insurance accruals, legal reserves, income tax uncertainties, contingent purchase price obligations, and consolidation and integration reserves), the provision for income taxes, the realizability of deferred tax assets, and other factors. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Actual results could differ from those estimates.

Revenue Recognition and Valuation of Unbilled Revenues

Revenue is recognized only when all of the following are present: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the fee to the client is fixed or determinable, and collectability is reasonably assured.

CBIZ offers a vast array of products and business services to its clients. Those services are delivered through four practice groups. A description of revenue recognition policies is included in the Annual Report on Form 10-K for the year ended December 31, 2012.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References + Details

Accounts Receivable, Net

3 Months Ended

Mar. 31, 2013

Accounts Receivable, Net [Abstract]

Accounts Receivable, Net

Accounts Receivable, Net

Accounts receivable balances at March 31, 2013 and December 31, 2012 were as follows (in thousands):


	March 31, 2013			December 31, 2012
Trade accounts receivable	$	137,405		$	125,787
Unbilled revenue		67,966			41,005

Total accounts receivable		205,371			166,792
Allowance for doubtful accounts		(12,153	)		(11,819	)

Accounts receivable, net	$	193,218		$	154,973

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 310
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7512638&loc=d3e5074-111524

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 01-6
-Paragraph 13
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph k
-Article 4

+ Details

Goodwill and Other Intangible Assets, Net

3 Months Ended

Mar. 31, 2013

Goodwill and Other Intangible Assets, Net [Abstract]

Goodwill and Other Intangible Assets, Net

Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at March 31, 2013 and December 31, 2012 were as follows (in thousands):


	March 31, 2013			December 31, 2012
Goodwill	$	440,926		$	440,709
Intangible assets:
Client lists		166,516			168,699
Other intangible assets		8,478			9,644

Total intangible assets		174,994			178,343

Total goodwill and intangibles assets		615,920			619,052
Accumulated amortization:
Client lists		(63,957	)		(62,115	)
Other intangible assets		(4,863	)		(5,718	)

Total accumulated amortization		(68,820	)		(67,833	)

Goodwill and other intangible assets, net	$	547,100		$	551,219

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Depreciation and Amortization

3 Months Ended

Mar. 31, 2013

Depreciation and Amortization [Abstract]

Depreciation and Amortization

Depreciation and Amortization

Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2013 and 2012 was as follows (in thousands):


	Three Months Ended March 31,
	2013		2012
Operating expenses	$	5,745	$	5,147
Corporate general and administrative expenses		75		81

Total depreciation and amortization expense	$	5,820	$	5,228

Borrowing Arrangements

3 Months Ended

Mar. 31, 2013

Borrowing Arrangements [Abstract]

Borrowing Arrangements

Borrowing Arrangements

CBIZ had two primary debt arrangements at March 31, 2013 that provided the Company with the capital necessary to meet its working capital needs as well as the flexibility to continue with its strategic initiatives, including business acquisitions and share repurchases: the 2010 Convertible Senior Subordinated Notes (“2010 Notes”) totaling $130 million and a $275 million unsecured credit facility. In addition to the discussion below, refer to the Annual Report on Form 10-K for the year ended December 31, 2012 for additional details of CBIZ’s borrowing arrangements.

2010 Convertible Senior Subordinated Notes

On September 27, 2010, CBIZ sold and issued $130.0 million of 2010 Notes to qualified institutional buyers. The 2010 Notes are direct, unsecured, senior subordinated obligations of CBIZ. The 2010 Notes bear interest at a rate of 4.875% per annum, payable in cash semi-annually in arrears on April 1 and October 1. The 2010 Notes mature on October 1, 2015 unless earlier redeemed, repurchased or converted.

CBIZ separately accounts for the debt and equity components of the 2010 Notes. The carrying amount of the debt and equity components at March 31, 2013 and December 31, 2012 were as follows (in thousands):


	March 31,			December 31,
	2013			2012
Principal amount of notes	$	130,000		$	130,000
Unamortized discount		(7,650	)		(8,334	)

Net carrying amount	$	122,350		$	121,666

Additional paid-in-capital, net of tax	$	8,555		$	8,555

The discount is being amortized at an annual effective rate of 7.5% over the term of the 2010 Notes, which is five years from the date of issuance. At March 31, 2013, the unamortized discount had a remaining amortization period of approximately 30 months.

2006 Convertible Senior Subordinated Notes

At March 31, 2013, CBIZ still had $750,000 outstanding of its 3.125% Convertible Senior Subordinated Notes that were issued in 2006 (“2006 Notes”). These 2006 Notes are direct, unsecured, senior subordinated obligations of CBIZ. The 2006 Notes bear interest at a rate of 3.125% per annum, payable in cash semi-annually in arrears on each June 1 and December 1. The 2006 Notes mature on June 1, 2026 unless earlier redeemed, repurchased or converted.

CBIZ separately accounts for the debt and equity components of the 2006 Notes. The carrying amount of the debt and equity components at March 31, 2013 and December 31, 2012 were as follows (in thousands):


	March 31,		December 31,
	2013		2012
Principal amount of notes	$	750	$	750
Unamortized discount		—		—

Net carrying amount	$	750	$	750

Additional paid-in-capital, net of tax	$	11,425	$	11,425

During the three months ended March 31, 2013 and 2012, CBIZ recognized interest expense on the 2010 Notes and 2006 Notes as follows (in thousands):


	Three Months Ended
	March 31,
	2013		2012
Contractual coupon interest	$	1,590	$	1,590
Amortization of discount		684		636
Amortization of deferred financing costs		180		180

Total interest expense	$	2,454	$	2,406

Bank Debt

CBIZ maintains a $275 million unsecured credit facility (“credit facility”) with Bank of America as agent for a group of seven participating banks. The balance outstanding under the credit facility was $223.0 million and $208.9 million at March 31, 2013 and December 31, 2012, respectively. Rates for the three months ended March 31, 2013 and 2012 were as follows:


	Three Months Ended March 31,
	2013	2012
Weighted average rates	2.97%	3.31%

Range of effective rates	2.67% - 3.91%	2.69% - 3.91%

CBIZ had approximately $47.6 million of available funds under the credit facility at March 31, 2013 net of outstanding letters of credit and performance guarantees of $4.4 million. The credit facility provides CBIZ operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases. The maturity date of the credit facility is June 2015. CBIZ believes that it is in compliance with its debt covenants at March 31, 2013.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Commitments and Contingencies

3 Months Ended

Mar. 31, 2013

Commitments and Contingencies [Abstract]

Commitments and Contingencies

Commitments and Contingencies

Letters of Credit and Guarantees

CBIZ provides letters of credit to landlords (lessors) of its leased premises in lieu of cash security deposits which totaled $2.5 million as of March 31, 2013 and December 31, 2012. In addition, CBIZ provides license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding at March 31, 2013 and December 31, 2012 was $2.7 million.

CBIZ acted as guarantor on various letters of credit for a CPA firm with which it has an affiliation, which totaled $1.9 million as of March 31, 2013 and December 31, 2012. CBIZ has recognized a liability for the fair value of the obligations undertaken in issuing these guarantees, which is recorded as other current liabilities in the accompanying consolidated balance sheets. Management does not expect any material changes to result from these instruments as performance under the guarantees is not expected to be required.

Legal Proceedings

In 2010, CBIZ, Inc. and its subsidiary, CBIZ MHM, LLC (fka CBIZ Accounting, Tax & Advisory Services, LLC) (the “CBIZ Parties”), were named as defendants in lawsuits filed in the U.S. District Court for the District of Arizona and the Superior Court for Maricopa County Arizona. The federal court case is captioned Robert Facciola, et al v. Greenberg Traurig LLP, et al., and the state court cases are captioned Victims Recovery, LLC v. Greenberg Traurig LLP, et al, Roger Ashkenazi, et al v. Greenberg Traurig LLP, et al, Mary Marsh, et al v. Greenberg Traurig LLP, et al.; and ML Liquidating Trust v. Mayer Hoffman McCann PC, et al. Prior to these suits CBIZ MHM, LLC was named as a defendant in Jeffery C. Stone v. Greenberg Traurig LLP, et al. The Stone case was subsequently voluntarily dismissed by the plaintiff.

These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms not related to the Company were also named defendants in these lawsuits.

Mortgages Ltd. had been audited by Mayer Hoffman McCann PC (“Mayer Hoffman”), a CPA firm that has an administrative services agreement with CBIZ. The lawsuits assert claims against Mayer Hoffman for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and seek to hold CBIZ vicariously liable for Mayer Hoffman’s conduct as either a statutory control person under the Arizona Securities Act or a joint venturer under Arizona common law. CBIZ is not a CPA firm, does not provide audits, and did not audit any of the entities at issue in these lawsuits, nor is CBIZ a control person of, or a joint venture with, Mayer Hoffman.

In June 2011, the Facciola court, in which the plaintiffs were seeking to certify a class of all Mortgages Ltd. investors, granted the motions to dismiss filed by the CBIZ Parties and Mayer Hoffman. After that dismissal order, the plaintiffs’ moved the court to amend their complaint in an attempt to state a claim against the CBIZ Parties and Mayer Hoffman. In November 2011, the Facciola court denied the plaintiffs request to amend the complaint as to the CBIZ Parties and Mayer Hoffman. In June 2012, the remaining defendants in the Facciola case reached a class action settlement, which the court approved in October 2012. Eighteen class members, however, opted out of the settlement before it was finalized and, in September 2012, filed a new case against all of the defendants in the Facciola case, including the CBIZ Parties (Rader et al. v. Greenberg Traurig, LLC, et al.). In December 2012, the Facciola plaintiffs filed an appeal to the U.S. Court of Appeals for the Ninth Circuit of the dismissal of their case against the CBIZ Parties and Mayer Hoffman. That appeal is currently pending.

The plaintiffs, except for the ML Liquidating Trust, are all alleged to have directly or indirectly invested in real estate mortgages through Mortgages Ltd. The Victims Recovery, Ashkenazi and Marsh plaintiffs seek monetary damages equivalent to their alleged losses on those investments. The ML Liquidating Trust asserts errors and omissions and breach of contract claims and is seeking monetary damages. The Ashkenazi complaint alleges damages of approximately $92 million; the Victims Recovery complaint alleges damages of approximately $53 million; the Marsh, Facciola, Rader, and ML Liquidating Trust complaints allege damages in excess of approximately $200 million. The plaintiffs in these suits also seek pre- and post-judgment interest, punitive damages and attorneys’ fees.

The CBIZ Parties filed motions to dismiss in all remaining cases. On March 11, 2013, the court issued a ruling dismissing the securities fraud and aiding and abetting securities fraud claims against the CBIZ Parties and Mayer Hoffman in the Marsh, Victims Recovery and Ashkenazi lawsuits, and also dismissed certain other claims in the Ashkenazi and Victims Recovery cases.

Subsequently, the CBIZ Parties and Mayer Hoffman, without admitting any liability, reached a settlement in the Victims Recovery lawsuit. As part of the settlement, the CBIZ Parties did not pay any monetary amounts. The Victims Recovery complaint had alleged damages of approximately $53 million.

On April 12, 2013, the court denied the CBIZ Parties’ motion to dismiss the remaining claims in the Ashkenazi lawsuit. On May 7, 2013, the court in the ML Liquidating Trust lawsuit issued a ruling dismissing claims for deepening insolvency damages, negligence and breach of contract and holding that any claims related to the 2004 and 2005 Mayer Hoffman audits were barred by the statute of limitations. The court denied the motion as the negligent misrepresentation claim. The court is still considering the CBIZ Parties’ motions to dismiss regarding the remaining claims in the Marsh lawsuit as well as its motions in the Rader lawsuit.

The CBIZ Parties deny all allegations of wrongdoing made against them in these actions and are vigorously defending the remaining proceedings. In particular, the CBIZ Parties are not control persons under the Arizona Securities Act of, or a joint venture with Mayer Hoffman. The CBIZ Parties do not have, in any respects, the legal right to control Mayer Hoffman’s audits or any say in how the audits are conducted. The Company has been advised by Mayer Hoffman that it denies all allegations of wrongdoing made against it and that it intends to continue vigorously defending the matters.

In January 2012, the CBIZ Parties were added as defendants to a lawsuit filed in the Superior Court of California for Orange County, (Signature Financial Group, Inc., et al, (“Signature”) v. Mayer Hoffman McCann, P.C., et al). This lawsuit arises out of a review of the financial statements of Medical Capital Holdings, Inc. (“Medical Capital”) by Mayer Hoffman. In June 2009, Medical Capital was sued by the SEC and a receiver was appointed to liquidate Medical Capital. The plaintiffs in the Signature lawsuit are financial advisors that sold Medical Capital investments to their clients. Those plaintiffs were sued by their clients for losses related to Medical Capital and now seek to recover damages from the CBIZ Parties and Mayer Hoffman of approximately $87 million for the losses and expenses they incurred in litigation with their respective clients and for lost profits. The Signature lawsuit seeks to impose auditor-type liabilities upon the CBIZ Parties for attest services they did not conduct. Specific claims asserted and relief requested included fraud, intentional misrepresentation and concealment; negligent misrepresentation; equitable indemnity; declaratory relief and respondeat superior.

The CBIZ Parties deny all allegations of wrongdoing made against them in the Signature lawsuit and are vigorously defending the proceeding. The Company has been advised by Mayer Hoffman that it denies all allegations of wrongdoing made against it and that it intends to continue vigorously defending the matters.

The Company cannot predict the outcome of the above matters or estimate the possible loss or range of loss, if any. Although the proceedings are subject to uncertainties inherent in the litigation process and the ultimate disposition of these proceedings is not presently determinable, management believes that the allegations are without merit and that the ultimate resolution of these matters will not have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company.

In addition to those items disclosed above, the Company is, from time to time, subject to claims and suits arising in the ordinary course of business. Although the ultimate disposition of such proceedings is not presently determinable, management does not believe that the ultimate resolution of these matters will have a material adverse effect on the consolidated financial condition, results of operations or cash flows of the Company.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Financial Instruments

3 Months Ended

Mar. 31, 2013

Financial Instruments [Abstract]

Financial Instruments

Financial Instruments

Bonds

In connection with CBIZ’s payroll business and the collection of client funds, CBIZ invests a portion of these funds in corporate and municipal bonds. CBIZ held corporate and municipal bonds with par values totaling $25.8 million and $28.2 million at March 31, 2013 and December 31, 2012, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity dates or callable dates ranging from July 2013 through January 2018, and are included in “Funds held for clients” on the consolidated balance sheets based on the intent and ability of the Company to sell these investments at any time under favorable conditions. The following table summarizes CBIZ’s bond activity for the three months ended March 31, 2013 and the twelve months ended December 31, 2012 (in thousands):


	Three Months Ended March 31, 2013			Twelve Months Ended December 31, 2012
Fair value at beginning of period	$	29,776		$	30,923
Purchases		975			5,742
Sales		(345	)		(2,000	)
Maturities and calls		(3,000	)		(4,900	)
Decrease in bond premium		(216	)		(290	)
Fair market value adjustment		65			301

Fair value at end of period	$	27,255		$	29,776

Interest Rate Swaps

CBIZ uses interest rate swaps to manage interest rate risk exposure primarily through converting portions of floating rate debt under the credit facility to a fixed rate basis. These agreements involve the receipt or payment of floating rate amounts in exchange for fixed rate interest payments over the life of the agreements without an exchange of the underlying principal amounts. CBIZ does not enter into derivative instruments for trading or speculative purposes. See the Annual Report on Form 10-K for the year ended December 31, 2012 for further discussion on CBIZ’s interest rate swaps.

At March 31, 2013 and December 31, 2012, the interest rate swap was classified as a liability derivative. The following table summarizes CBIZ’s outstanding interest rate swap and its classification on the consolidated balance sheets at March 31, 2013 and December 31, 2012 (in thousands).


	March 31, 2013
	Notional		Fair			Balance Sheet
	Amount		Value (2)			Location
Interest rate swap (1)	$	40,000	$	(713	)	Other non-current liabilities

	December 31, 2012
	Notional		Fair			Balance Sheet
	Amount		Value (2)			Location
Interest rate swap (1)	$	40,000	$	(817	)	Other non-current liabilities

(1)

Represents interest rate swap with a notional value of $40.0 million, of which $25.0 million will expire in June 2014 and the remaining $15.0 million will expire in June 2015. Under the terms of the interest rate swap, CBIZ pays interest at a fixed rate of 1.41% plus applicable margin as stated in the agreement, and receives interest that varies with the three-month LIBOR.

(2)

See additional disclosures regarding fair value measurements in Note 8.

The following table summarizes the effects of interest rate swap on CBIZ’s consolidated statements of comprehensive income for the three months ended March 31, 2013 and 2012 (in thousands).


	Gain (Loss) Recognized in AOCL, net of tax					Loss Reclassified from AOCL into Expense
	Three Months Ended					Three Months Ended
	March 31,					March 31,
	2013		2012			2013		2012		Location
Interest rate swap	$	65	$	(43	)	$	111	$	90	Interest expense

- Definition

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

+ References

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-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
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+ Details

Fair Value Measurements

3 Months Ended

Mar. 31, 2013

Fair Value Measurements [Abstract]

Fair Value Measurements

Fair Value Measurements

The valuation hierarchy under GAAP categorizes assets and liabilities measured at fair value into one of three different levels depending on the observability of the inputs employed in the measurement. The three levels are defined as follows:

•

Level 1 – inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets.

•

Level 2 – inputs to the valuation methodology include quoted prices for similar assets and liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the full term of the financial instrument.

•

Level 3 – inputs to the valuation methodology are unobservable and are significant to the fair value measurement.

A financial instrument’s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset or liability.

The following table summarizes CBIZ’s assets and liabilities at March 31, 2013 and December 31, 2012 that are measured at fair value on a recurring basis subsequent to initial recognition, and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value (in thousands):


	Level		March 31, 2013			December 31, 2012
Deferred compensation plan assets		1	$	43,965		$	39,779
Corporate and municipal bonds		1	$	27,255		$	29,776
Interest rate swaps		2	$	(713	)	$	(817	)
Contingent purchase price liabilities		3	$	(29,951	)	$	(30,012	)

During the three months ended March 31, 2013, there were no transfers between the valuation hierarchy Levels 1, 2 or 3. The following table summarizes the change in fair values of the Company’s contingent purchase price liabilities identified as Level 3 for the three months ended March 31, 2013 and 2012 (pre-tax basis) (in thousands):


	2013			2012
Beginning balance – January 1	$	(30,012	)	$	(25,325	)
Additions from business acquisitions		—			(1,088	)
Payment of contingent purchase price liabilities		980			1,692
Change in fair value of contingencies		(887	)		259
Change in net present value of contingencies		(32	)		(54	)

Ending balance – March 31	$	(29,951	)	$	(24,516	)

Contingent Purchase Price Liabilities—Contingent purchase price liabilities arise from business acquisitions and are classified as Level 3 due to the utilization of a probability weighted discounted cash flow approach to determine the fair value of the contingency. A contingent liability is established for each acquisition that has a contingent purchase price component and normally extends over a three to six year term. The significant unobservable input used in the fair value measurement of the contingent purchase price liabilities is the future performance of the acquired business. The future performance of the acquired business directly impacts the contingent purchase price that is paid to the seller, thus performance that exceeds target could result in a higher payout, and a performance under target could result in lower payout. Changes in the expected amount of potential payouts are recorded as adjustments to the initial contingent purchase price liability, with the same amount being recorded in the consolidated statements of comprehensive income. These liabilities are reviewed quarterly and adjusted if necessary. See Note 12 for further discussion of contingent purchase price liabilities.

The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of March 31, 2013 and December 31, 2012 (in thousands):


	March 31, 2013				December 31, 2012
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Convertible Notes	$	750	$	750	$	750	$	750
2010 Convertible Notes	$	122,350	$	141,306	$	121,666	$	135,181

The fair value of CBIZ’s 2006 Notes and 2010 Notes was determined based upon their most recent quoted market price and as such, is considered to be a Level 1 fair value measurement. The 2006 Notes and 2010 Notes are carried at face value less any unamortized debt discount. See Note 6 for further discussion of CBIZ’s debt instruments.

In addition, the carrying amounts of CBIZ’s cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these instruments, and the carrying value of bank debt approximates fair value as the interest rate on the bank debt is variable and approximates current market rates. As a result, the fair value measurement of CBIZ’s bank debt is considered to be Level 2.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Other Comprehensive Income

3 Months Ended

Mar. 31, 2013

Other Comprehensive Income [Abstract]

Other Comprehensive Income

Other Comprehensive Income

The following table is a summary of other comprehensive income and discloses the tax impact of each component of other comprehensive income for the three months ended March 31, 2013 and 2012 (in thousands):


	Three Months Ended March 31,
	2013			2012
Net unrealized gain on available-for-sale securities, net of income tax expense of $26 and $92, respectively	$	41		$	139
Net unrealized gain (loss) on interest rate swaps, net of income tax expense (benefit) of $39 and ($25), respectively		65			(43	)
Foreign currency translation		(14	)		(16	)

Total other comprehensive income	$	92		$	80

Accumulated other comprehensive loss, net of tax, was approximately $0.7 million and $0.8 million at March 31, 2013 and December 31, 2012, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, to unrealized gains and losses on available-for-sale securities and interest rate swaps, and foreign currency translation.

Employer Share Plans

3 Months Ended

Mar. 31, 2013

Employer Share Plans [Abstract]

Employer Share Plans

10.

Employer Share Plans

CBIZ has granted various stock-based awards under its 2002 Amended and Restated CBIZ, Inc. Stock Incentive Plan, which is described in further detail in CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2012. The terms and vesting schedules for stock-based awards vary by type and date of grant. Compensation expense for stock-based awards recognized during the three months ended March 31, 2013 and 2012 was as follows (in thousands):


	Three Months Ended March 31,
	2013		2012
Stock options	$	719	$	783
Restricted stock awards		717		723

Total stock-based compensation expense	$	1,436	$	1,506

Stock award activity during the three months ended March 31, 2013 was as follows (in thousands, except per share data):


	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		7,541		$	7.18		1,078		$	6.66
Granted		—			—		84		$	6.01
Exercised or released		—			—		(70	)	$	6.83
Expired or canceled		(53	)	$	7.47		(8	)	$	7.24

Outstanding at March 31, 2013		7,488		$	7.18		1,084		$	6.59

Exercisable at March 31, 2013		3,933		$	7.64

(1)

Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References

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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Statement of Position (SOP)
-Number 93-6
-Paragraph 53
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Earnings Per Share

3 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share

11.

Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share for continuing operations for the three months ended March 31, 2013 and 2012 (in thousands, except per share data).


	Three Months Ended March 31,
	2013		2012
Numerator:
Income from continuing operations after income tax expense	$	18,283	$	18,767

Denominator:
Basic
Weighted average common shares outstanding		49,417		49,103

Diluted
Stock options (1)		25		—
Restricted stock awards (1)		342		310
Contingent shares (2)		52		118

Diluted weighted average common shares outstanding		49,836		49,531

Basic earnings per share from continuing operations	$	0.37	$	0.38

Diluted earnings per share from continuing operations	$	0.37	$	0.38

(1)

A total of 7.4 million stock-based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2013 and 2012, as their effect would be anti-dilutive.

(2)

Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ once future conditions have been met.

Acquisitions

3 Months Ended

Mar. 31, 2013

Acquisitions [Abstract]

Acquisitions

12.

Acquisitions

During the first quarter of 2013, CBIZ did not acquire any businesses or client lists. CBIZ paid $0.9 million in cash and issued approximately 99,000 shares of common stock during the first quarter of 2013 as contingent earnouts for previous acquisitions. In addition, during the first quarter of 2013, CBIZ increased the fair value of the contingent purchase price liability related to CBIZ’s prior acquisitions by $0.9 million due to higher than originally projected future results of the acquired businesses. This increase is included in “Other income, net” in the consolidated statements of comprehensive income. See Note 8 for further discussion of contingent purchase price liabilities.

On January 1, 2012, CBIZ acquired substantially all of the assets of Meridian Insurance Group, LLC (“Meridian”), which is headquartered in Boca Raton, Florida and has an office in Atlanta, Georgia. Meridian is an insurance brokerage specializing in multiple insurance products including property and casualty, bonding, personal lines and employee benefits. In addition, on February 1, 2012, CBIZ purchased an employee benefits and consulting client list. Both Meridian and the client list are included in the Employee Services practice group. Aggregate consideration for these acquisitions consisted of approximately $5.1 million in cash, $0.6 million in CBIZ common stock, $1.7 million in guaranteed future consideration, and $3.6 million in contingent consideration.

In addition, CBIZ paid $15.6 million in cash and issued approximately 263,000 shares of common stock during the first quarter of 2012 as contingent earnouts for previous acquisitions. During the first quarter of 2012, CBIZ also reduced the fair value of the contingent purchase price liability related to CBIZ’s prior acquisitions by $0.3 million due to lower than originally projected future results of the acquired businesses. This reduction of $0.3 million is included in “Other income, net” in the consolidated statements of comprehensive income.

The operating results of these businesses were included in the accompanying consolidated financial statements since the dates of acquisition. Client lists and non-compete agreements were recorded at fair value at the time of acquisition. The excess of purchase price over the fair value of net assets acquired (including client lists and non-compete agreements) was allocated to goodwill.

Additions to goodwill, client lists and other intangible assets resulting from acquisitions and contingent consideration earned on prior period acquisitions during the three months ended March 31, 2013 and 2012 were as follows (in thousands):


	Three Months Ended March 31,
	2013		2012
Goodwill	$	217	$	5,597

Client lists	$	—	$	5,603

Other intangible assets	$	—	$	140

As a result of CBIZ’s acquisition activities during 2012, the following table provides pro forma financial information as if all the acquisitions were acquired on January 1, 2012. See CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2012 for a detailed description of the businesses that were acquired during 2012. The pro forma financial information includes the effect of certain adjustments to normalize such expenses as interest, amortization, benefits and incentive compensation. The pro forma information is presented for illustrative purposes only and is not necessarily indicative of the results of operations that would have been obtained had these businesses actually been acquired at January 1, 2012, nor are they intended to be a projection of future results of operations.


	Three Months Ended March 31, 2012
	Consolidated As Reported		Pro Forma Adjustments		Pro Forma Consolidated
Revenue	$	220,827	$	13,213	$	234,040
Net income	$	18,785	$	1,176	$	19,961
Earnings per share:
Basic	$	0.38	$	0.02	$	0.40
Diluted	$	0.38	$	0.02	$	0.40
Weighted average common shares outstanding:
Basic		49,103		630		49,733
Diluted		49,531		630		50,161

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

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Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Discontinued Operations and Divestitures

3 Months Ended

Mar. 31, 2013

Discontinued Operations and Divestitures [Abstract]

Discontinued Operations and Divestitures

13.

Discontinued Operations and Divestitures

CBIZ will divest (through sale or closure) business operations that do not contribute to the Company’s long-term objectives for growth, or that are not complementary to its target service offerings and markets. Divestitures are classified as discontinued operations provided they meet the criteria as provided in FASB ASC 205 “Presentation of Financial Statements – Discontinued Operations – Other Presentation Matters.”

Discontinued Operations

Gains from the sale of discontinued operations are recorded as “Gain on disposal of discontinued operations, net of tax”, in the accompanying consolidated statements of comprehensive income. In addition, proceeds that are contingent upon a divested operation’s actual future performance are recorded as “Gain on disposal of discontinued operations, net of tax” in the period they are earned. During the first quarters of 2013 and 2012, CBIZ did not discontinue the operations of any of its businesses and did not sell any operations. Gains recorded in the first quarters of 2013 and 2012 related to contingent proceeds on sales of discontinued operations that occurred in prior periods.

Revenue and results from operations of discontinued operations for the three months ended March 31, 2013 and 2012 are separately reported as “Loss from operations of discontinued operations, net of tax” in the consolidated statements of comprehensive income and were as follows (in thousands):


	Three Months Ended March 31,
	2013			2012
Revenue	$	—		$	—

Loss from operations of discontinued operations, before income tax benefit	$	(5	)	$	(6	)
Income tax benefit		2			2

Loss from operations of discontinued operations, net of tax	$	(3	)	$	(4	)

For the three months ended March 31, 2013 and 2012, gain on the disposal of discontinued operations was as follows (in thousands):


	Three Months Ended March 31,
	2013		2012
Gain on disposal of discontinued operations, before income tax expense	$	36	$	35
Income tax expense		13		13

Gain on disposal of discontinued operations, net of tax	$	23	$	22

At March 31, 2013 and December 31, 2012, the assets and liabilities of businesses classified as discontinued operations consisted of the following (in thousands):


	March 31,		December 31,
	2013		2012
Assets:
Other current assets	$	240	$	267
Liabilities:
Other current liabilities	$	170	$	173

Divestitures

Gains and losses from divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the consolidated statements of comprehensive income. During the first quarter of 2012, CBIZ recognized a contingent gain of $2.5 million from the 2011 sale of its individual wealth management business and gains of $0.1 million from the sales of client lists. Cash proceeds from the sales totaled approximately $1.0 million.

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Segment Disclosures

3 Months Ended

Mar. 31, 2013

Segment Disclosures [Abstract]

Segment Disclosures

14.

Segment Disclosures

CBIZ’s business units have been aggregated into four practice groups: Financial Services, Employee Services, Medical Management Professionals (“MMP”), and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients; similarity of the regulatory environment in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by practice group is provided in the following table:

Financial Services

Employee Services

MMP

National Practices

• Accounting

• Tax

• Financial Advisory

• Valuation

• Litigation Support

• Government Health Care

Consulting

• Risk Advisory Services

• Real Estate Advisory

• Employee Benefits

• Property & Casualty

• Retirement Plan Services

• Payroll Services

• Life Insurance

• Human Capital Services

• Compensation Consulting

• Recruiting

• Actuarial Services

• Coding and Billing

• Accounts Receivable

Management

• Full Practice Management

Services

• Managed Networking and

HardwareServices

• Health Care Consulting

• Mergers & Acquisitions

Corporate and Other. Included in Corporate and Other are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of gains or losses attributable to assets held in the Company’s deferred compensation plan, stock-based compensation, certain health care costs, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

Accounting policies of the practice groups are the same as those described in Note 1 to the Annual Report on Form 10-K for the year ended December 31, 2012. Upon consolidation, all intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on operating income excluding those costs listed above, which are reported in the “Corporate and Other” segment. Segment information for the three months ended March 31, 2013 and 2012 was as follows (in thousands):


	Three Months Ended March 31, 2013
	Financial Services		Employee Services			MMP		National Practices		Corporate and Other			Total
Revenue	$	141,170	$	52,778		$	33,347	$	7,486	$	—		$	234,781
Operating expenses		105,515		42,622			30,912		6,950		4,861			190,860

Gross margin		35,655		10,156			2,435		536		(4,861	)		43,921
Corporate general & admin		—		—			—		—		9,984			9,984

Operating income (loss)		35,655		10,156			2,435		536		(14,845	)		33,937
Other income (expense):
Interest expense		—		(8	)		—		—		(4,345	)		(4,353	)
Gain on sale of operations, net		—		—			—		—		18			18
Other income, net		37		101			51		—		1,590			1,779

Total other income (expense)		37		93			51		—		(2,737	)		(2,556	)

Income (loss) from continuing operations before income tax expense	$	35,692	$	10,249		$	2,486	$	536	$	(17,582	)	$	31,381


	Three Months Ended March 31, 2012
	Financial Services		Employee Services			MMP		National Practices		Corporate And Other			Total
Revenue	$	132,164	$	48,059		$	33,271	$	7,333	$	—		$	220,827
Operating expenses		97,233		39,448			30,520		6,722		6,082			180,005

Gross margin		34,931		8,611			2,751		611		(6,082	)		40,822
Corporate general & admin		—		—			—		—		10,544			10,544

Operating income (loss)		34,931		8,611			2,751		611		(16,626	)		30,278
Other income (expense):
Interest expense		—		(6	)		—		—		(4,116	)		(4,122	)
Gain on sale of operations, net		—		—			—		—		2,589			2,589
Other income, net		30		116			73		—		3,219			3,438

Total other income		30		110			73		—		1,692			1,905

Income (loss) from continuing operations before income tax expense	$	34,961	$	8,721		$	2,824	$	611	$	(14,934	)	$	32,183

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-Publisher FASB
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Subsequent Event

3 Months Ended

Mar. 31, 2013

Subsequent Event [Abstract]

Subsequent event

15.

Subsequent Event

Effective May 1, 2013, CBIZ acquired Associated Insurance Agents (“AIA”) of Minneapolis, Minnesota. AIA specializes in property and casualty insurance, personal lines, and health and benefit insurance for clients primarily located in Minnesota, Wisconsin and Nebraska. Annual revenues are expected to be $3.8 million and will be reported in the Employee Services practice group.

Summary of Significant Accounting Policies (Policies)	3 Months Ended
Summary of Significant Accounting Policies (Policies)	Mar. 31, 2013
Summary of Significant Accounting Policies [Abstract]
Principles of Consolidation	*Principles of Consolidation* The accompanying consolidated financial statements reflect the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The accompanying consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ. See CBIZ’s Annual Report on Form 10-K for the year ended December 31, 2012 for further discussion.
Use of Estimates	*Use of Estimates* The preparation of consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect: the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities, and the reported amounts of revenue and expenses. Management’s estimates and assumptions include, but are not limited to, estimates of collectability of accounts receivable and unbilled revenue, the realizability of goodwill and other intangible assets, the fair value of certain assets, the valuation of stock options in determining compensation expense, estimates of accrued liabilities (such as incentive compensation, self-funded health insurance accruals, legal reserves, income tax uncertainties, contingent purchase price obligations, and consolidation and integration reserves), the provision for income taxes, the realizability of deferred tax assets, and other factors. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Actual results could differ from those estimates.
Revenue Recognition and Valuation of Unbilled Revenues	*Revenue Recognition and Valuation of Unbilled Revenues* Revenue is recognized only when all of the following are present: persuasive evidence of an arrangement exists, delivery has occurred or services have been rendered, the fee to the client is fixed or determinable, and collectability is reasonably assured. CBIZ offers a vast array of products and business services to its clients. Those services are delivered through four practice groups. A description of revenue recognition policies is included in the Annual Report on Form 10-K for the year ended December 31, 2012.

- Definition

Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2197480

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 40
-Section 45
-URI http://asc.fasb.org/section&trid=2197723

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-URI http://asc.fasb.org/subtopic&trid=2196966

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 325
-SubTopic 20
-URI http://asc.fasb.org/subtopic&trid=2197087

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6367646&loc=d3e18780-107790

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.3A-02)
-URI http://asc.fasb.org/extlink&oid=6959686&loc=d3e355033-122828

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 323
-SubTopic 10
-Section 45
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=16385135&loc=d3e33801-111570

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=18733093&loc=d3e5614-111684

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 46R
-Paragraph 4
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 5, 6, 16-19
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 96-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 46R
-Paragraph 4
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 18
-Paragraph 20
-Subparagraph a(2)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 2-6
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 97-2
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph k
-Article 1

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 140
-Paragraph 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02, 03
-Article 3A

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 46R
-Paragraph 14, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Accounts Receivable, Net (Tables)

3 Months Ended

Mar. 31, 2013

Accounts Receivable, Net [Abstract]

Accounts receivable, Net

Accounts receivable balances at March 31, 2013 and December 31, 2012 were as follows (in thousands):


	March 31, 2013			December 31, 2012
Trade accounts receivable	$	137,405		$	125,787
Unbilled revenue		67,966			41,005

Total accounts receivable		205,371			166,792
Allowance for doubtful accounts		(12,153	)		(11,819	)

Accounts receivable, net	$	193,218		$	154,973

Goodwill and Other Intangible Assets, Net (Tables)

3 Months Ended

Mar. 31, 2013

Goodwill and Other Intangible Assets, Net [Abstract]

Components of goodwill and other intangible assets, net

The components of goodwill and other intangible assets, net at March 31, 2013 and December 31, 2012 were as follows (in thousands):


	March 31, 2013			December 31, 2012
Goodwill	$	440,926		$	440,709
Intangible assets:
Client lists		166,516			168,699
Other intangible assets		8,478			9,644

Total intangible assets		174,994			178,343

Total goodwill and intangibles assets		615,920			619,052
Accumulated amortization:
Client lists		(63,957	)		(62,115	)
Other intangible assets		(4,863	)		(5,718	)

Total accumulated amortization		(68,820	)		(67,833	)

Goodwill and other intangible assets, net	$	547,100		$	551,219

Depreciation and Amortization (Tables)

3 Months Ended

Mar. 31, 2013

Depreciation and Amortization [Abstract]

Depreciation and amortization expense for property and equipment and intangible assets

Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2013 and 2012 was as follows (in thousands):


	Three Months Ended March 31,
	2013		2012
Operating expenses	$	5,745	$	5,147
Corporate general and administrative expenses		75		81

Total depreciation and amortization expense	$	5,820	$	5,228

Borrowing Arrangements (Tables)

3 Months Ended

Mar. 31, 2013

Borrowing Arrangements [Abstract]

Summary of carrying amount of the debt and equity components

The carrying amount of the debt and equity components at March 31, 2013 and December 31, 2012 were as follows (in thousands):


	March 31,			December 31,
	2013			2012
Principal amount of notes	$	130,000		$	130,000
Unamortized discount		(7,650	)		(8,334	)

Net carrying amount	$	122,350		$	121,666

Additional paid-in-capital, net of tax	$	8,555		$	8,555

The carrying amount of the debt and equity components at March 31, 2013 and December 31, 2012 were as follows (in thousands):


	March 31,		December 31,
	2013		2012
Principal amount of notes	$	750	$	750
Unamortized discount		—		—

Net carrying amount	$	750	$	750

Additional paid-in-capital, net of tax	$	11,425	$	11,425

Summary of recognized interest expense on 2010 Notes and 2006 Notes

During the three months ended March 31, 2013 and 2012, CBIZ recognized interest expense on the 2010 Notes and 2006 Notes as follows (in thousands):


	Three Months Ended
	March 31,
	2013		2012
Contractual coupon interest	$	1,590	$	1,590
Amortization of discount		684		636
Amortization of deferred financing costs		180		180

Total interest expense	$	2,454	$	2,406

Summary of unsecured credit facility

Rates for the three months ended March 31, 2013 and 2012 were as follows:


	Three Months Ended March 31,
	2013	2012
Weighted average rates	2.97%	3.31%

Range of effective rates	2.67% - 3.91%	2.69% - 3.91%

Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2013

Financial Instruments [Abstract]

Summary of bond activity

The following table summarizes CBIZ’s bond activity for the three months ended March 31, 2013 and the twelve months ended December 31, 2012 (in thousands):


	Three Months Ended March 31, 2013			Twelve Months Ended December 31, 2012
Fair value at beginning of period	$	29,776		$	30,923
Purchases		975			5,742
Sales		(345	)		(2,000	)
Maturities and calls		(3,000	)		(4,900	)
Decrease in bond premium		(216	)		(290	)
Fair market value adjustment		65			301

Fair value at end of period	$	27,255		$	29,776

Summary of outstanding interest rate swap

The following table summarizes CBIZ’s outstanding interest rate swap and its classification on the consolidated balance sheets at March 31, 2013 and December 31, 2012 (in thousands).


	March 31, 2013
	Notional		Fair			Balance Sheet
	Amount		Value (2)			Location
Interest rate swap (1)	$	40,000	$	(713	)	Other non-current liabilities

	December 31, 2012
	Notional		Fair			Balance Sheet
	Amount		Value (2)			Location
Interest rate swap (1)	$	40,000	$	(817	)	Other non-current liabilities

(1)

(2)

See additional disclosures regarding fair value measurements in Note 8.

Summary of effects of interest rate swaps

The following table summarizes the effects of interest rate swap on CBIZ’s consolidated statements of comprehensive income for the three months ended March 31, 2013 and 2012 (in thousands).


	Gain (Loss) Recognized in AOCL, net of tax					Loss Reclassified from AOCL into Expense
	Three Months Ended					Three Months Ended
	March 31,					March 31,
	2013		2012			2013		2012		Location
Interest rate swap	$	65	$	(43	)	$	111	$	90	Interest expense

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2013

Fair Value Measurements [Abstract]

Summary of assets and liabilities measured at fair value on a recurring basis


	Level		March 31, 2013			December 31, 2012
Deferred compensation plan assets		1	$	43,965		$	39,779
Corporate and municipal bonds		1	$	27,255		$	29,776
Interest rate swaps		2	$	(713	)	$	(817	)
Contingent purchase price liabilities		3	$	(29,951	)	$	(30,012	)

Change in fair values of contingent purchase price liabilities identified as Level 3

The following table summarizes the change in fair values of the Company’s contingent purchase price liabilities identified as Level 3 for the three months ended March 31, 2013 and 2012 (pre-tax basis) (in thousands):


	2013			2012
Beginning balance – January 1	$	(30,012	)	$	(25,325	)
Additions from business acquisitions		—			(1,088	)
Payment of contingent purchase price liabilities		980			1,692
Change in fair value of contingencies		(887	)		259
Change in net present value of contingencies		(32	)		(54	)

Ending balance – March 31	$	(29,951	)	$	(24,516	)

Financial instruments

The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of March 31, 2013 and December 31, 2012 (in thousands):


	March 31, 2013				December 31, 2012
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Convertible Notes	$	750	$	750	$	750	$	750
2010 Convertible Notes	$	122,350	$	141,306	$	121,666	$	135,181

Other Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2013

Other Comprehensive Income [Abstract]

Summary of other comprehensive income and tax impact


	Three Months Ended March 31,
	2013			2012
Net unrealized gain on available-for-sale securities, net of income tax expense of $26 and $92, respectively	$	41		$	139
Net unrealized gain (loss) on interest rate swaps, net of income tax expense (benefit) of $39 and ($25), respectively		65			(43	)
Foreign currency translation		(14	)		(16	)

Total other comprehensive income	$	92		$	80

Employer Share Plans (Tables)

3 Months Ended

Mar. 31, 2013

Employer Share Plans [Abstract]

Schedule of share-based compensation awards

Compensation expense for stock-based awards recognized during the three months ended March 31, 2013 and 2012 was as follows (in thousands):


	Three Months Ended March 31,
	2013		2012
Stock options	$	719	$	783
Restricted stock awards		717		723

Total stock-based compensation expense	$	1,436	$	1,506

Stock award activity

Stock award activity during the three months ended March 31, 2013 was as follows (in thousands, except per share data):


	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		7,541		$	7.18		1,078		$	6.66
Granted		—			—		84		$	6.01
Exercised or released		—			—		(70	)	$	6.83
Expired or canceled		(53	)	$	7.47		(8	)	$	7.24

Outstanding at March 31, 2013		7,488		$	7.18		1,084		$	6.59

Exercisable at March 31, 2013		3,933		$	7.64

(1)

Represents weighted average market value of the shares; awards are granted at no cost to the recipients.

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2013

Earnings Per Share [Abstract]

Computation of basic and diluted earnings per share from continuing operations


	Three Months Ended March 31,
	2013		2012
Numerator:
Income from continuing operations after income tax expense	$	18,283	$	18,767

Denominator:
Basic
Weighted average common shares outstanding		49,417		49,103

Diluted
Stock options (1)		25		—
Restricted stock awards (1)		342		310
Contingent shares (2)		52		118

Diluted weighted average common shares outstanding		49,836		49,531

Basic earnings per share from continuing operations	$	0.37	$	0.38

Diluted earnings per share from continuing operations	$	0.37	$	0.38

(1)

A total of 7.4 million stock-based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2013 and 2012, as their effect would be anti-dilutive.

(2)

Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ once future conditions have been met.

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2013

Acquisitions [Abstract]

Additions to goodwill, client lists and other intangible assets resulting from acquisitions and contingent consideration earned on prior period acquisitions


	Three Months Ended March 31,
	2013		2012
Goodwill	$	217	$	5,597

Client lists	$	—	$	5,603

Other intangible assets	$	—	$	140

Acquisition Acquired Activities

As a result of CBIZ’s acquisition activities during 2012, the following table provides pro forma financial information as if all the acquisitions were acquired on January 1, 2012.


	Three Months Ended March 31, 2012
	Consolidated As Reported		Pro Forma Adjustments		Pro Forma Consolidated
Revenue	$	220,827	$	13,213	$	234,040
Net income	$	18,785	$	1,176	$	19,961
Earnings per share:
Basic	$	0.38	$	0.02	$	0.40
Diluted	$	0.38	$	0.02	$	0.40
Weighted average common shares outstanding:
Basic		49,103		630		49,733
Diluted		49,531		630		50,161

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References + Details

Discontinued Operations and Divestitures (Tables)

3 Months Ended

Mar. 31, 2013

Discontinued Operations and Divestitures [Abstract]

Loss from discontinued operations, net of tax


	Three Months Ended March 31,
	2013			2012
Revenue	$	—		$	—

Loss from operations of discontinued operations, before income tax benefit	$	(5	)	$	(6	)
Income tax benefit		2			2

Loss from operations of discontinued operations, net of tax	$	(3	)	$	(4	)

Gains on the disposals of discontinued operations

For the three months ended March 31, 2013 and 2012, gain on the disposal of discontinued operations was as follows (in thousands):


	Three Months Ended March 31,
	2013		2012
Gain on disposal of discontinued operations, before income tax expense	$	36	$	35
Income tax expense		13		13

Gain on disposal of discontinued operations, net of tax	$	23	$	22

Assets and liabilities

At March 31, 2013 and December 31, 2012, the assets and liabilities of businesses classified as discontinued operations consisted of the following (in thousands):


	March 31,		December 31,
	2013		2012
Assets:
Other current assets	$	240	$	267
Liabilities:
Other current liabilities	$	170	$	173

Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2013

Segment Disclosures [Abstract]

Summary of Segment information

Segment information for the three months ended March 31, 2013 and 2012 was as follows (in thousands):


	Three Months Ended March 31, 2013
	Financial Services		Employee Services			MMP		National Practices		Corporate and Other			Total
Revenue	$	141,170	$	52,778		$	33,347	$	7,486	$	—		$	234,781
Operating expenses		105,515		42,622			30,912		6,950		4,861			190,860

Gross margin		35,655		10,156			2,435		536		(4,861	)		43,921
Corporate general & admin		—		—			—		—		9,984			9,984

Operating income (loss)		35,655		10,156			2,435		536		(14,845	)		33,937
Other income (expense):
Interest expense		—		(8	)		—		—		(4,345	)		(4,353	)
Gain on sale of operations, net		—		—			—		—		18			18
Other income, net		37		101			51		—		1,590			1,779

Total other income (expense)		37		93			51		—		(2,737	)		(2,556	)

Income (loss) from continuing operations before income tax expense	$	35,692	$	10,249		$	2,486	$	536	$	(17,582	)	$	31,381


	Three Months Ended March 31, 2012
	Financial Services		Employee Services			MMP		National Practices		Corporate And Other			Total
Revenue	$	132,164	$	48,059		$	33,271	$	7,333	$	—		$	220,827
Operating expenses		97,233		39,448			30,520		6,722		6,082			180,005

Gross margin		34,931		8,611			2,751		611		(6,082	)		40,822
Corporate general & admin		—		—			—		—		10,544			10,544

Operating income (loss)		34,931		8,611			2,751		611		(16,626	)		30,278
Other income (expense):
Interest expense		—		(6	)		—		—		(4,116	)		(4,122	)
Gain on sale of operations, net		—		—			—		—		2,589			2,589
Other income, net		30		116			73		—		3,219			3,438

Total other income		30		110			73		—		1,692			1,905

Income (loss) from continuing operations before income tax expense	$	34,961	$	8,721		$	2,824	$	611	$	(14,934	)	$	32,183

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Summary of Significant Accounting Policies (Details)	3 Months Ended
Summary of Significant Accounting Policies (Details)	Mar. 31, 2013 Practice_Groups
Summary of Significant Accounting Policies (Textual) [Abstract]
Number of Practice Groups	4

Accounts Receivable, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Accounts receivable, Net
Trade accounts receivable	$ 137,405	$ 125,787
Unbilled revenue	67,966	41,005
Total accounts receivable	205,371	166,792
Allowance for doubtful accounts	(12,153)	(11,819)
Accounts receivable, net	$ 193,218	$ 154,973

Goodwill and Other Intangible Assets, Net (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Components of goodwill and other intangible assets, net
Goodwill	$ 440,926	$ 440,709
Intangible assets:
Total intangibles	174,994	178,343
Total goodwill and intangibles assets	615,920	619,052
Accumulated amortization:
Total accumulated amortization	(68,820)	(67,833)
Goodwill and other intangible assets, net	547,100	551,219
Client lists [Member]
Intangible assets:
Total intangibles	166,516	168,699
Accumulated amortization:
Total accumulated amortization	(63,957)	(62,115)
Other intangible assets [Member]
Intangible assets:
Total intangibles	8,478	9,644
Accumulated amortization:
Total accumulated amortization	$ (4,863)	$ (5,718)

Depreciation and Amortization (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Depreciation and amortization expense for property and equipment and intangible assets
Total depreciation and amortization expense	$ 5,820	$ 5,228
Operating expenses [Member]
Depreciation and amortization expense for property and equipment and intangible assets
Total depreciation and amortization expense	5,745	5,147
Corporate general and administrative expenses [Member]
Depreciation and amortization expense for property and equipment and intangible assets
Total depreciation and amortization expense	$ 75	$ 81

- Definition

The other noncash expense, not otherwise specified in the taxonomy, charged against earnings in the period to allocate the cost of tangible and intangible assets over their remaining economic lives.

+ References + Details

Borrowing Arrangements (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Borrowing Arrangements (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
2010 Convertible Senior Subordinated Notes [Member]
Summary of carrying amount of the debt and equity components
Principal amount of notes	$ 130,000	$ 130,000
Unamortized discount	(7,650)	(8,334)
Net carrying amount	122,350	121,666
Additional paid-in-capital, net of tax	8,555	8,555
2006 Convertible Senior Subordinated Notes [Member]
Summary of carrying amount of the debt and equity components
Principal amount of notes	750	750
Unamortized discount
Net carrying amount	750	750
Additional paid-in-capital, net of tax	$ 11,425	$ 11,425

Borrowing Arrangements (Details 1) - USD ($) $ in Thousands	3 Months Ended
Borrowing Arrangements (Details 1) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Summary of recognized interest expense on 2010 Notes and 2006 Notes
Amortization of discount	$ 684	$ 636
Amortization of deferred financing costs	432	380
Convertible Senior Subordinated Notes [Member]
Summary of recognized interest expense on 2010 Notes and 2006 Notes
Contractual coupon interest	1,590	1,590
Amortization of discount	684	636
Amortization of deferred financing costs	180	180
Total interest expense	$ 2,454	$ 2,406

Borrowing Arrangements (Details 2)	3 Months Ended
Borrowing Arrangements (Details 2)	Mar. 31, 2013	Mar. 31, 2012
Summary of unsecured credit facility
Weighted average rates	2.97%	3.31%
Range of effective rates, minimum	2.67%	2.69%
Range of effective rates, maximum	3.91%	3.91%

Borrowing Arrangements (Details Textual) $ in Thousands	1 Months Ended	3 Months Ended
Borrowing Arrangements (Details Textual) $ in Thousands	Sep. 27, 2010 USD ($)	Mar. 31, 2013 USD ($) Debt_Arrangements Participating_Banks	Dec. 31, 2012 USD ($)
Borrowing Arrangements (Additional Textual) [Abstract]
Primary debt arrangements \| Debt_Arrangements		2
Unsecured credit facility		$ 275,000
Group of participating banks \| Participating_Banks		7
Approximately available funds under credit facility		$ 47,600
Maturity date of credit facility		2015-06
Outstanding balance under the credit facility		$ 223,000	$ 208,900
2010 Convertible Senior Subordinated Notes [Member]
Borrowing Arrangements (Textual) [Abstract]
Convertible Senior Subordinated Notes	$ 130,000	$ 130,000
Interest rate on Notes	4.875%
Notes payable terms	Semi-annually in arrears on April 1 and October 1
Maturity date of Notes	Oct. 01, 2015
Amortized discount at annual effective rate	7.50%
Discount, period of issuance	5 years
Remaining period for amortization of discount		30 months
Principal amount of notes		$ 130,000	130,000
2006 Convertible Senior Subordinated Notes [Member]
Borrowing Arrangements (Textual) [Abstract]
Interest rate on Notes		3.125%
Notes payable terms		semi-annually in arrears on each June 1 and December 1
Maturity date of Notes		Jun. 01, 2026
Principal amount of notes		$ 750	$ 750
Letter of Credit and Performance Guarantee [Member]
Borrowing Arrangements (Textual) [Abstract]
Outstanding letters of credit and performance guarantees		$ 4,400

Commitments and Contingencies (Details) $ in Millions	3 Months Ended
Commitments and Contingencies (Details) $ in Millions	Mar. 31, 2013 USD ($) Class_Member	Dec. 31, 2012 USD ($)
Commitments and Contingencies (Textual) [Abstract]
Damages sought amount	$ 87.0
Commitments and Contingencies (Additional Textual) [Abstract]
License bonds outstanding amount	$ 2.7	$ 2.7
Number of Class Member Opted Out of Settlement Before Finalization \| Class_Member	18
Guarantor [Member]
Commitments and Contingencies (Textual) [Abstract]
Letters of credit outstanding	$ 1.9	1.9
Letters of credit [Member]
Commitments and Contingencies (Textual) [Abstract]
Letters of credit outstanding	2.5	$ 2.5
Ashkenazi [Member]
Commitments and Contingencies (Textual) [Abstract]
Damages sought amount	92.0
Victims Recovery [Member]
Commitments and Contingencies (Textual) [Abstract]
Damages sought amount	53.0
Marsh [Member]
Commitments and Contingencies (Textual) [Abstract]
Damages sought amount	$ 200.0

Financial Instruments (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Summary of bond activity
Fair value at beginning of period	$ 29,776	$ 30,923
Purchases	975	5,742
Sales	(345)	(2,000)
Maturities and calls	(3,000)	(4,900)
Decrease in bond premium	(216)	(290)
Fair market value adjustment	65	301
Fair value at end of period	$ 27,255	$ 29,776

Financial Instruments (Details 1) - Interest rate swap [Member] - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
Notional Amount of Derivatives
Notional Amount	$ 40,000
Other non-current liabilities [Member]
Derivative fair value, net
Fair Value	(713)	$ (817)
Notional Amount of Derivatives
Notional Amount	$ 40,000	$ 40,000

Financial Instruments (Details 2) - Interest rate swap [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Summary of effects of interest rate swaps
Gain (Loss) Recognized in AOCL, net of tax	$ 65	$ (43)
Interest expense [Member]
Summary of effects of interest rate swaps
Loss Reclassified from AOCL into Expense	$ 111	$ 90

Financial Instruments (Details Textual) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2013	Dec. 31, 2012
Financial Instruments (Additional Textual) [Abstract]
Corporate and municipal bonds	$ 25.8	$ 28.2
Maturity dates of bonds, start date	2013-07
Maturity dates of bonds, end date	2018-01
Interest at a fixed rate	1.41%
Interest rate swap [Member]
Financial Instruments (Textual) [Abstract]
Notional value	$ 40.0
Interest rate swap description	Interest that varies with the three-month LIBOR
June 2014 [Member] \| Interest rate swap [Member]
Financial Instruments (Textual) [Abstract]
Notional value	$ 25.0
Interest rate swap expiration date	2014-06
June 2015 [Member] \| Interest rate swap [Member]
Financial Instruments (Textual) [Abstract]
Notional value	$ 15.0
Interest rate swap expiration date	2015-06

Fair Value Measurements (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Summary of assets and liabilities measured at fair value on a recurring basis
Corporate and municipal bonds	$ 27,255	$ 29,776	$ 30,923
Level 1 [Member]
Summary of assets and liabilities measured at fair value on a recurring basis
Deferred compensation plan assets	43,965	39,779
Corporate and municipal bonds	27,255	29,776
Level 2 [Member]
Summary of assets and liabilities measured at fair value on a recurring basis
Interest rate swaps	(713)	(817)
Level 3 [Member]
Summary of assets and liabilities measured at fair value on a recurring basis
Contingent purchase price liabilities	$ (29,951)	$ (30,012)

- Definition

Assets, usually stocks, bonds, and other investments, that have been segregated and restricted (usually in a trust) to provide benefits, at their fair value as of the measurement date. Plan assets include amounts contributed by the employer (and by employees for a contributory plan) and amounts earned from investing the contributions, less benefits paid. If a plan has liabilities other than for benefits, those non-benefit obligations may be considered as reductions of plan assets.

+ References + Details

Fair Value Measurements (Details 1) - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Change in fair values of assets and liabilities identified as level 3
Beginning balance	$ (30,012)
Ending balance	(29,951)
Contingent Purchase Price Payable [Member]
Change in fair values of assets and liabilities identified as level 3
Beginning balance	(30,012)	$ (25,325)
Additions from business acquisitions		(1,088)
Payment of contingent purchase price liabilities	980	1,692
Change in fair value of contingencies	(887)	259
Change in net present value of contingencies	(32)	(54)
Ending balance	$ (29,951)	$ (24,516)

Fair Value Measurements (Details 2) - USD ($) $ in Thousands	Mar. 31, 2013	Dec. 31, 2012
2006 Convertible Notes [Member]
Financial instruments
Carrying Value	$ 750	$ 750
Fair Value	750	750
2010 Convertible Notes [Member]
Financial instruments
Carrying Value	122,350	121,666
Fair Value	$ 141,306	$ 135,181

Fair Value Measurements (Details Textual)	3 Months Ended
Fair Value Measurements (Details Textual)	Mar. 31, 2013 USD ($)
Fair Value Measurements (Textual) [Abstract]
Fair Value Measurements, Inter-transfers between Levels	$ 0
Maximum [Member]
Fair Value Measurements (Textual) [Abstract]
Business Combination Contingent Consideration Liability Extended Term	6 years
Minimum [Member]
Fair Value Measurements (Textual) [Abstract]
Business Combination Contingent Consideration Liability Extended Term	3 years

Other Comprehensive Income (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Summary of other comprehensive income and tax impact
Net unrealized gain on available-for-sale securities, net of income tax expense of $26 and $92, respectively	$ 41	$ 139
Net unrealized gain (loss) on interest rate swaps, net of income tax expense (benefit) of $39 and ($25), respectively	65	(43)
Foreign currency translation	(14)	(16)
Total other comprehensive income	$ 92	$ 80

- Definition

Net of tax amount of other comprehensive income (loss) attributable to the parent entity.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (c)(3)
-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569643-111683

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Net of tax amount, before reclassification adjustments, of the change in accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges. Also includes an entity's share of an equity investee's increase (decrease) in deferred hedging gain (loss).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 10A
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 30
-Section 45
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6441202&loc=d3e80720-113993

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17, 20
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 121
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Other Comprehensive Income (Details Textual) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012
Other Comprehensive Income (Textual) [Abstract]
Net unrealized gain (loss) on available-for-sale securities, net of income tax expense (benefit)	$ 26	$ 92
Net unrealized (loss) gain on interest rate swap, net of income taxes expense (benefit)	39	$ (25)
Accumulated other comprehensive loss	$ (660)		$ (753)

- Definition

Accumulated change in equity from transactions and other events and circumstances from non-owner sources, net of tax effect, at period end. Excludes Net Income (Loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners. Includes foreign currency translation items, certain pension adjustments, unrealized gains and losses on certain investments in debt and equity securities, other than temporary impairment (OTTI) losses related to factors other than credit losses on available-for-sale and held-to-maturity debt securities that an entity does not intend to sell and it is not more likely than not that the entity will be required to sell before recovery of the amortized cost basis, as well as changes in the fair value of derivatives related to the effective portion of a designated cash flow hedge.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e681-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669686-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 31
-Article 5

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 14, 17, 26
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

+ Details

Employer Share Plans (Details) - USD ($) $ in Thousands	3 Months Ended
Employer Share Plans (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Schedule of share-based compensation awards
Stock options	$ 719	$ 783
Restricted stock awards	717	723
Total stock-based compensation expense	$ 1,436	$ 1,506

- Definition

Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees.

+ References + Details

Employer Share Plans (Details 1) shares in Thousands	3 Months Ended
Employer Share Plans (Details 1) shares in Thousands	Mar. 31, 2013 $ / shares shares
Stock award activity
Outstanding at Dec 31, 2012, Number of Options \| shares	7,541
Outstanding at beginning of year, Weighted Average Exercise Price Per Share \| $ / shares	$ 7.18
Granted, Number of Options \| shares
Granted, Weighted Average Exercise Price Per Share \| $ / shares
Exercised or released, Number of Options \| shares
Exercised or released, Weighted Average Exercise Price Per Share \| $ / shares
Expired or canceled, Number of Options \| shares	(53)
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	$ 7.47
Outstanding at Mar 31, 2013 , Number of Options \| shares	7,488
Outstanding at March 31, 2013, Weighted Average Exercise Price Per Share \| $ / shares	$ 7.18
Exercisable at March 31, 2013 \| shares	3,933
Exercisable, Weighted Average Exercise Price at March 31, 2013 \| $ / shares	$ 7.64
Restricted stock awards [Member]
Stock award activity
Outstanding at December 31, 2012 , Number of Shares \| shares	1,078
Outstanding at December 31, 2012, Weighted Average Grant-Date Fair Value \| $ / shares	$ 6.66
Granted, Number of Shares \| shares	84
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	$ 6.01
Exercised or released, Number of Shares \| shares	(70)
Exercised or released, Weighted Average Grant-Date Fair Value \| $ / shares	$ 6.83
Expired or canceled, Number of Shares \| shares	(8)
Expired or canceled, Weighted Average Grant-Date Fair Value \| $ / shares	$ 7.24
Outstanding at March 31, 2013, Number of Shares \| shares	1,084
Outstanding at March 31, 2013, Weighted Average Grant-Date Fair Value \| $ / shares	$ 6.59

Earnings Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Numerator:
Income from continuing operations after income tax expense	$ 18,283	$ 18,767
Basic
Weighted average common shares outstanding	49,417	49,103
Diluted
Stock options (1)	25
Restricted stock awards (1)	342	310
Contingent shares (2)	52	118
Diluted weighted average common shares outstanding	49,836	49,531
Basic earnings per share from continuing operations	$ 0.37	$ 0.38
Diluted earnings per share from continuing operations	$ 0.37	$ 0.38

Earnings Per Share (Details Textual) - shares shares in Millions	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Earnings Per Share (Textual) [Abstract]
Stock based awards excluded from the calculation of diluted earnings per share	7.4	7.4

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Acquisitions (Details) - USD ($) $ in Thousands	3 Months Ended
Acquisitions (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Additions to goodwill, client lists and other intangible assets resulting from acquisitions and contingent consideration earned on prior period acquisitions
Goodwill	$ 217	$ 5,597
Client lists [Member]
Additions to goodwill, client lists and other intangible assets resulting from acquisitions and contingent consideration earned on prior period acquisitions
Other intangible assets		5,603
Other intangible assets [Member]
Additions to goodwill, client lists and other intangible assets resulting from acquisitions and contingent consideration earned on prior period acquisitions
Other intangible assets		$ 140

Acquisition (Details 1) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Acquisition Acquired Activities
Revenue, Consolidated As Reported	$ 234,781	$ 220,827
Revenue, Pro Forma Adjustments		13,213
Revenue, Pro Forma Consolidated		234,040
Net income, Consolidated As Reported	$ 18,303	18,785
Net income, Pro Forma Adjustments		1,176
Net Income, Pro Forma Consolidated		$ 19,961
Earnings per share:
Basic, Consolidated As Reported	$ 0.37	$ 0.38
Basic, Pro Forma Adjustments		0.02
Basic, Pro Forma Consolidated		0.40
Diluted, Consolidated As Reported	$ 0.37	0.38
Dilutes, Pro Forma Adjustments		0.02
Diluted, Pro Forma Consolidated		$ 0.40
Weighted average common shares outstanding:
Weighted average common shares outstanding	49,417	49,103
Basic, Weighted average common shares outstanding pro forma Adjustments		630
Basic, Weighted average common shares outstanding pro forma Consolidated		49,733
Diluted weighted average shares outstanding	49,836	49,531
Diluted, Weighted average common shares outstanding pro forma Adjustments		630
Diluted, Weighted average common shares outstanding pro forma Consolidated		50,161

Acquisitions (Details Textual) - USD ($) $ in Millions	3 Months Ended
Acquisitions (Details Textual) - USD ($) $ in Millions	Mar. 31, 2013	Mar. 31, 2012	Feb. 01, 2012
Acquisitions (Textual) [Abstract]
Amount Paid by Company	$ 0.9
Number of common stock issued	99,000
Acquisitions (Additional Textual) [Abstract]
Fair value of contingent consideration	$ 0.9	$ 0.3
Meridian Insurance Group, LLC (Meridian), Primarily Care, Inc. (PCI) Stoltz and Company, LTD., L.L.P (Stoltz), Trinity Risk Advisors, Inc.(Trinity), Strategic Employee Benefit Services-The Pruett Group, Inc. (SEBS-Pruett), ProMedical, Inc. (ProMedical), the employee benefit division of Leavitt Pacific Insurance Brokers, Inc. (Leavitt), Diversified Industries, Inc. d/b/a Payroll Control Systems (PCS) and PHBV Partners, L.L.P. (PHBV) [Member]
Acquisitions (Textual) [Abstract]
Amount Paid by Company		$ 15.6
Number of common stock issued		263,000
Consideration paid in cash			$ 5.1
Consideration paid in common stock			0.6
Guaranteed future consideration			1.7
CBIZ contingent consideration			$ 3.6

Discontinued Operations and Divestitures (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Loss from discontinued operations, net of tax
Revenue
Loss from operations of discontinued operations, before income tax benefit	(5)	(6)
Income tax benefit	2	2
Loss from operations of discontinued operations, net of tax	$ (3)	$ (4)

- Definition

Overall income (loss) from a disposal group that is classified as a component of the entity, before income tax, reported as a separate component of income before extraordinary items. Includes the following (before income tax): income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References + Details

- Definition

Tax effect allocated to a disposal group that is classified as a component of the entity reported as a separate component of income before extraordinary items. Includes the tax effects of the following: income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (b),(c)
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32672-109319

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 20
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=18498875&loc=d3e38679-109324

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 47
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

- Definition

Amount of income (loss) from a disposal group, net of income tax before extraordinary items allocable to noncontrolling interests. Includes, net of tax, income (loss) from operations during the phase-out period, gain (loss) on disposal, provision (or any reversals of earlier provisions) for loss on disposal, and adjustments of a prior period gain (loss) on disposal.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 225
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04.12)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 225
-SubTopic 10
-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.14)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-Paragraph 1
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-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Section 45
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 13
-Article 7

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 47
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 15
-Article 5

+ Details

Discontinued Operations and Divestitures (Details 1) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Gains on the disposals of discontinued operations
Gain on disposal of discontinued operations, before income tax expense	$ 36	$ 35
Income tax expense	13	13
Gain on disposal of discontinued operations, net of tax	$ 23	$ 22

- Definition

Amount of tax expense or benefit on gain (loss), not previously recognized, resulting from the sale of a business component.

+ References + Details

Discontinued Operations and Divestitures (Details 2) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Assets:
Other current assets	$ 240	$ 267
Liabilities:
Other current liabilities	$ 170	$ 173

Discontinued Operations and Divestitures (Details Textual) $ in Millions	3 Months Ended
	Mar. 31, 2013 Segment	Mar. 31, 2012 USD ($) Segment
Discontinued Operations and Divestitures (Textual) [Abstract]
Discontinued Operations, Number of Operations Sold \| Segment	0	0
Gain from the sale of its individual wealth management business		$ 2.5
Cash received from sale of business and client list		0.1
Cash proceed from sale of business and client list		$ 1.0

Segment Disclosures (Details) - USD ($) $ in Thousands	3 Months Ended
Segment Disclosures (Details) - USD ($) $ in Thousands	Mar. 31, 2013	Mar. 31, 2012
Summary of Segment information
Revenue	$ 234,781	$ 220,827
Operating expenses	190,860	180,005
Gross margin	43,921	40,822
Corporate general & admin	9,984	10,544
Operating income (loss)	33,937	30,278
Other income (expense):
Interest expense	(4,353)	(4,122)
Gain on sale of operations, net	18	2,589
Other income, net	1,779	3,438
Total other income (expense)	(2,556)	1,905
Income (loss) from continuing operations before income tax expense	31,381	32,183
Financial Services [Member]
Summary of Segment information
Revenue	141,170	132,164
Operating expenses	105,515	97,233
Gross margin	35,655	34,931
Operating income (loss)	35,655	34,931
Other income (expense):
Other income, net	37	30
Total other income (expense)	37	30
Income (loss) from continuing operations before income tax expense	35,692	34,961
Employee Services [Member]
Summary of Segment information
Revenue	52,778	48,059
Operating expenses	42,622	39,448
Gross margin	10,156	8,611
Operating income (loss)	10,156	8,611
Other income (expense):
Interest expense	(8)	(6)
Other income, net	101	116
Total other income (expense)	93	110
Income (loss) from continuing operations before income tax expense	10,249	8,721
MMP [Member]
Summary of Segment information
Revenue	33,347	33,271
Operating expenses	30,912	30,520
Gross margin	2,435	2,751
Operating income (loss)	2,435	2,751
Other income (expense):
Other income, net	51	73
Total other income (expense)	51	73
Income (loss) from continuing operations before income tax expense	2,486	2,824
National Practices [Member]
Summary of Segment information
Revenue	7,486	7,333
Operating expenses	6,950	6,722
Gross margin	536	611
Operating income (loss)	536	611
Other income (expense):
Income (loss) from continuing operations before income tax expense	536	611
Corporate and Other [Member]
Summary of Segment information
Operating expenses	4,861	6,082
Gross margin	(4,861)	(6,082)
Corporate general & admin	9,984	10,544
Operating income (loss)	(14,845)	(16,626)
Other income (expense):
Interest expense	(4,345)	(4,116)
Gain on sale of operations, net	18	2,589
Other income, net	1,590	3,219
Total other income (expense)	(2,737)	1,692
Income (loss) from continuing operations before income tax expense	$ (17,582)	$ (14,934)

Segment Disclosures (Details Textual)	3 Months Ended
Segment Disclosures (Details Textual)	Mar. 31, 2013 Segment
Segment Disclosures (Textual) [Abstract]
Number of business units of the company	4

Subsequent Event (Details Textual) $ in Millions	13 Months Ended
Subsequent Event (Details Textual) $ in Millions	May 01, 2013 USD ($)
Subsequent Event (Textual) [Abstract]
Expected annual revenue of an acquired entity	$ 3.8