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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 31, 2013	Feb. 28, 2014	Jun. 30, 2013
Document And Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	FY
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	0000944148
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		49,806,319
Entity Public Float			$ 341.7

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Current assets:
Cash and cash equivalents	$ 771	$ 899
Restricted cash	22,112	19,627
Accounts receivable, net	143,107	134,979
Deferred income taxes - current, net	4,640	7,862
Other current assets	14,364	10,934
Assets of discontinued operations	1,092	105,126
Current assets before funds held for clients	186,086	279,427
Funds held for clients	164,389	154,447
Total current assets	350,475	433,874
Property and equipment, net	19,167	17,783
Goodwill and other intangible assets, net	469,083	469,571
Assets of deferred compensation plan	51,953	39,779
Deferred income taxes - non-current, net	542	621
Other assets	6,238	8,563
Total assets	897,458	970,191
Current liabilities:
Accounts payable	37,529	35,384
Income taxes payable	25	1,372
Accrued personnel costs	38,568	34,855
Notes payable - current	1,602	5,464
Contingent purchase price liability - current	12,243	12,844
Other current liabilities	12,766	14,880
Liabilities of discontinued operations	370	14,181
Current liabilities before client fund obligations	103,103	118,980
Client fund obligations	164,311	154,119
Total current liabilities	267,414	273,099
Convertible notes, net	125,256	122,416
Bank debt	48,500	208,900
Income taxes payable - non-current	6,154	4,009
Deferred compensation plan obligations	51,953	39,779
Contingent purchase price liability - non-current	12,953	17,168
Other non-current liabilities	10,782	9,588
Total liabilities	523,012	674,959
STOCKHOLDERS' EQUITY
Common stock, par value $0.01 per share; shares authorized 250,000; shares issued 114,957 and 112,374; shares outstanding 48,964 and 50,365	1,149	1,124
Additional paid-in capital	580,576	560,810
Retained earnings	190,994	105,131
Treasury stock, 65,993 and 62,009 shares	(397,548)	(371,080)
Accumulated other comprehensive loss	(725)	(753)
Total stockholders' equity	374,446	295,232
Total liabilities and stockholders' equity	$ 897,458	$ 970,191

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares shares in Thousands	Dec. 31, 2013	Dec. 31, 2012
Statement Of Financial Position [Abstract]
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	250,000	250,000
Common stock, shares issued	114,957	112,374
Common stock, shares outstanding	48,964	50,365
Treasury stock, shares	65,993	62,009

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 692,033	$ 626,538	$ 591,270
Operating expenses	608,730	555,486	518,528
Gross margin	83,303	71,052	72,742
Corporate general and administrative expenses	34,398	30,210	31,533
Operating income	48,905	40,842	41,209
Other income (expense):
Interest expense	(15,374)	(14,999)	(16,047)
Gain on sale of operations, net	79	2,766	2,920
Other income, net	7,817	8,214	3,201
Total other expense, net	(7,478)	(4,019)	(9,926)
Income from continuing operations before income tax expense	41,427	36,823	31,283
Income tax expense	16,438	14,071	12,144
Income from continuing operations	24,989	22,752	19,139
Income from operations of discontinued operations, net of tax	2,538	8,304	8,854
Gain on disposal of discontinued operations, net of tax	58,336	90	14
Net income	$ 85,863	$ 31,146	$ 28,007
Basic:
Continuing operations	$ 0.51	$ 0.46	$ 0.39
Discontinued operations	1.26	0.17	0.18
Net income	1.77	0.63	0.57
Diluted:
Continuing operations	0.51	0.46	0.39
Discontinued operations	1.24	0.17	0.17
Net income	$ 1.75	$ 0.63	$ 0.56
Basic weighted average common shares outstanding	48,632	49,002	49,328
Diluted weighted average common shares outstanding	49,141	49,252	49,599
Comprehensive income:
Net income	$ 85,863	$ 31,146	$ 28,007
Other comprehensive income:
Net unrealized (loss) gain on available-for-sale securities, net of income taxes	(142)	181	638
Net unrealized gain (loss) on interest rate swaps, net of income taxes	230	(93)	(412)
Foreign currency translation	(60)	(62)	(65)
Total other comprehensive income	28	26	161
Total comprehensive income	$ 85,891	$ 31,172	$ 28,168

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Treasury Stock [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
Balance, Amount at Dec. 31, 2010	$ 229,672	$ 1,096	$ 539,389	$ 45,978	$ (355,851)	$ (940)
Balance, Shares at Dec. 31, 2010		109,626,000			59,578,000
Net income	28,007			28,007
Other comprehensive income	161					161
Share repurchases	(9,513)				$ (9,513)
Share repurchases, Shares					1,446,000
Restricted stock		$ 6	(6)
Restricted stock, Shares		483,000
Stock options exercised	768	$ 2	766
Stock options exercised, Shares		220,000
Share-based compensation	5,954		5,954
Tax benefit from employee share plans	76		76
Business acquisitions	5,033	$ 7	5,026
Business acquisitions, Shares		731,000
Balance, Amount at Dec. 31, 2011	260,158	$ 1,111	551,205	73,985	$ (365,364)	(779)
Balance, Shares at Dec. 31, 2011		111,060,000			61,024,000
Net income	31,146			31,146
Other comprehensive income	26					26
Share repurchases	(5,716)				$ (5,716)
Share repurchases, Shares					985,000
Restricted stock		$ 5	(5)
Restricted stock, Shares		489,000
Share-based compensation	5,888		5,888
Tax benefit from employee share plans	(1,057)		(1,057)
Business acquisitions	4,787	$ 8	4,779
Business acquisitions, Shares		825,000
Balance, Amount at Dec. 31, 2012	295,232	$ 1,124	560,810	105,131	$ (371,080)	(753)
Balance, Shares at Dec. 31, 2012		112,374,000			62,009,000
Net income	85,863			85,863
Other comprehensive income	28					28
Share repurchases	(26,468)				$ (26,468)
Share repurchases, Shares					3,984,000
Restricted stock		$ 4	(4)
Restricted stock, Shares		438,000
Stock options exercised	$ 13,976	$ 18	13,958
Stock options exercised, Shares	1,846,000	1,846,000
Share-based compensation	$ 5,655		5,655
Tax benefit from employee share plans	(1,913)		(1,913)
Business acquisitions	2,073	$ 3	2,070
Business acquisitions, Shares		299,000
Balance, Amount at Dec. 31, 2013	$ 374,446	$ 1,149	$ 580,576	$ 190,994	$ (397,548)	$ (725)
Balance, Shares at Dec. 31, 2013		114,957,000			65,993,000

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 85,863	$ 31,146	$ 28,007
Adjustments to reconcile net income to net cash (used in) provided by operating activities:
Gain from discontinued operations activities, net of tax	(60,874)	(8,394)	(8,868)
Gain on sale of operations, net	(79)	(2,766)	(2,920)
Depreciation and amortization expense	18,884	16,734	15,326
Amortization of discount on notes and deferred financing costs	4,568	4,227	4,820
Amortization of discount on contingent earnout liability	106	181	186
Provision for credit losses and bad debt, net of recoveries	4,430	5,117	6,572
Adjustment to contingent earnout liability	1,102	(1,135)	(3,479)
Deferred income taxes	(416)	(1,376)	(2,225)
Employee stock awards	5,655	5,888	5,954
Excess tax benefits from share based payment arrangements	(53)		(171)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(2,507)	518	333
Accounts receivable, net	(11,116)	(15,431)	(1,865)
Other assets	(3,113)	(5,982)	187
Accounts payable	1,174	4,407	3,419
Income taxes payable	(273)	4,786	(1,176)
Accrued personnel costs	3,447	5,045	(108)
Other liabilities	(5,312)	(3,433)	(1,223)
Net cash provided by continuing operations	41,486	39,532	42,769
Operating cash flows (used in) provided by discontinued operations	(43,004)	14,516	15,405
Net cash (used in) provided by operating activities	(1,518)	54,048	58,174
Cash flows from investing activities:
Business acquisitions and contingent consideration, net of cash acquired	(9,747)	(88,260)	(27,443)
Purchases of client fund investments	(5,650)	(5,742)	(19,643)
Proceeds from the sales and maturities of client fund investments	4,896	6,926	11,507
Proceeds on sales of divested and discontinued operations	200,934	1,540	1,036
Increase in funds held for clients	(9,438)	(6,256)	(16,734)
Additions to property and equipment, net	(6,208)	(2,442)	(3,897)
Payments on notes receivable, net	515	(3,384)	58
Other	(10)	(22)	(22)
Net cash provided by (used in) continuing operations	175,292	(97,640)	(55,138)
Investing cash flows used in discontinued operations	(300)	(6,675)	(434)
Net cash provided by (used in) investing activities	174,992	(104,315)	(55,572)
Cash flows from financing activities:
Proceeds from bank debt	312,400	549,450	484,150
Payment of bank debt	(472,800)	(485,550)	(458,050)
Repurchase of convertible notes			(39,250)
Payment for acquisition of treasury stock	(26,468)	(5,716)	(9,513)
Increase in client funds obligations	10,192	5,126	22,438
Payment of contingent consideration of acquisitions	(10,361)	(13,183)	(1,824)
Proceeds from exercise of stock options	13,976		768
Payment of notes payable	(594)
Deferred financing costs		(574)	(603)
Excess tax benefit from exercise of stock awards	53		171
Net cash (used in) provided by financing activities	(173,602)	49,553	(1,713)
Net (decrease) increase in cash and cash equivalents	(128)	(714)	889
Cash and cash equivalents at beginning of year	899	1,613	724
Cash and cash equivalents at end of year	$ 771	$ 899	$ 1,613

Organization and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Organization and Summary of Significant Accounting Policies

1. Organization and Summary of Significant Accounting Policies

Organization

CBIZ, Inc. is a diversified services company which, acting through its subsidiaries, provides professional business services primarily to small and medium-sized businesses, as well as individuals, governmental entities, and not-for-profit enterprises throughout the United States and parts of Canada. CBIZ, Inc. manages and reports its operations along three practice groups: Financial Services, Employee Services and National Practices. A further description of products and services offered by each of the practice groups is provided in Note 22.

Divestiture of Medical Management Professionals

On July 26, 2013, CBIZ, Inc., through its subsidiary CBIZ Operations, Inc., an Ohio Corporation, entered into an agreement with Zotec Partners, LLC, an Indiana limited liability company, to sell all of the issued and outstanding capital stock of each of CBIZ Medical Management Professionals, Inc., an Ohio corporation, and CBIZ Medical Management, Inc., a North Carolina corporation, and substantially all of the stock of their subsidiary companies, collectively consisting of all of CBIZ, Inc.’s Medical Management Professionals ongoing operations and business (“MMP”). The sale of MMP was completed on August 30, 2013 for a total purchase price of $201.6 million, subject to final working capital adjustments. As a result of the completion of the divestiture of MMP, the assets and liabilities as well as the operations of MMP are reflected as discontinued operations on this Form 10-K. See Note 20 for further discussion of discontinued operations and divestitures.

Stock Purchase Agreement with Westbury Ltd.

On August 30, 2013, concurrent with the sale of MMP, CBIZ, Inc. completed an agreement with Westbury (Bermuda) Ltd., a Bermuda exempted company (“Westbury”), Westbury Trust, a Bermuda trust, and Michael G. DeGroote, the founder of CBIZ, Inc., to purchase from Westbury 3.85 million shares of the Company’s common stock, which was 50% of Westbury’s current holdings of the Company’s common stock, at a price of $6.65 per share for a total of approximately $25.7 million. See Note 14 for further discussion regarding CBIZ’s common stock.

Principles of Consolidation

The accompanying consolidated financial statements reflect the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ” or the “Company”). All intercompany accounts and transactions have been eliminated in consolidation.

CBIZ has determined that its relationship with certain Certified Public Accounting (“CPA”) firms with whom it maintains administrative service agreements (“ASAs”) qualify as variable interest entities. The accompanying consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the consolidated financial condition, results of operations or cash flows of CBIZ.

The CPA firms with which CBIZ maintains ASAs may operate as limited liability companies or professional corporations. The firms are separate legal entities with separate governing bodies and officers. CBIZ has no ownership interest in any of these CPA firms, and neither the existence of the ASAs nor the providing of services thereunder is intended to constitute control of the CPA firms by CBIZ. CBIZ and the CPA firms maintain their own respective liability and risk of loss in connection with performance of each of their respective services.

Fees earned by CBIZ under the ASAs are recorded as revenue (at net realizable value) in the consolidated statements of comprehensive income and were approximately $140.2 million, $116.1 million and $109.1 million for the years ended December 31, 2013, 2012 and 2011, respectively, the majority of which was related to services rendered to privately-held clients. In the event that accounts receivable and unbilled work in process become uncollectible by the CPA firms, the service fee due to CBIZ is typically reduced on a proportional basis. Although the ASAs do not constitute control, CBIZ is one of the beneficiaries of the agreements and may bear certain economic risks.

Use of Estimates

The preparation of consolidated financial statements in conformity with United States generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues 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, future 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.

Reclassifications

Certain amounts in the 2012 and 2011 consolidated financial statements and disclosures have been reclassified to conform to the current year presentation, including the impact of discontinued operations.

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand and short-term highly liquid investments with an original maturity of three months or less at the date of purchase.

Restricted Cash

Funds held by CBIZ in relation to its capital and investment advisory services are recorded in restricted cash as those funds are restricted in accordance with applicable Financial Industry Regulatory Authority regulations. Funds on deposit from clients in connection with the pass-through of insurance premiums to the carrier are also recorded in restricted cash; the related liability for these funds is recorded in accounts payable. Funds held in escrow related to sales of operations are also classified as restricted cash.

Funds Held for Clients and Client Fund Obligations

Services provided by CBIZ’s payroll operations include the preparation of payroll checks, federal, state, and local payroll tax returns, and flexible spending account administration. In relation to these services, as well as other similar service offerings, CBIZ collects funds from its clients’ accounts in advance of paying client obligations. Funds that are collected before they are due are segregated and reported separately as “Funds Held for Clients” in the consolidated balance sheets. Other than certain federal and state regulations pertaining to flexible spending account administration, there are no regulatory or other contractual restrictions placed on these funds.

Funds Held for Clients are reported as current assets and Client Fund Obligations are reported as current liabilities. Funds Held for Clients include cash, overnight investments and corporate and municipal bonds (see Note 5 for further discussion of investments). If the par value of investments held does not approximate fair value, the balance in Funds Held for Clients may not be equal to the balance in Client Fund Obligations. The amount of collected but not yet remitted funds may vary significantly during the year based on the timing of clients’ payroll periods.

Derivative Instruments and Hedging Activities

Derivatives are recognized as either assets or liabilities in the consolidated balance sheets and are measured at fair value. The treatment of gains and losses resulting from changes in the fair values of derivative instruments is dependent on the use of the respective derivative instruments and whether they qualify for hedge accounting. See Note 5 for further discussion of derivative instruments.

Accounts Receivable and Allowance for Doubtful Accounts

CBIZ carries accounts receivable at their face amount less allowances for doubtful accounts, and carries unbilled revenues at estimated net realizable value. Assessing the collectability of receivables (billed and unbilled) requires management judgment. When evaluating the adequacy of the allowance for doubtful accounts and the overall collectability of receivables, CBIZ analyzes historical bad debts, client credit-worthiness, the age of accounts receivable and current economic trends and conditions.

Goodwill

CBIZ utilizes the acquisition method of accounting for all business combinations. Goodwill is not amortized, but rather is tested for impairment annually, or in between annual tests if an event occurs or circumstances change that would more-likely-than-not reduce the fair value of a reporting unit below its carrying value. CBIZ tests for impairment of its goodwill during the fourth quarter of each calendar year. See Note 4 for additional discussion regarding goodwill impairment testing.

Long-Lived Assets

Long-lived assets primarily consist of property and equipment and intangible assets, which include client lists and non-compete agreements. The intangible assets are amortized over their expected periods of benefit, which generally ranges from two to fifteen years. Long-lived assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying value of such assets or groups of assets may not be recoverable. Recoverability of long-lived assets or groups of assets is assessed based on a comparison of the undiscounted cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value based on a discounted cash flow analysis or market comparable method. Determining the fair value of long-lived assets includes significant judgment by management, and different judgments could yield different results.

Property and Equipment

Property and equipment are recorded at cost less accumulated depreciation and amortization. Depreciation and amortization are provided on a straight-line basis over the following estimated useful lives:


Buildings		25 to 40 years
Furniture and fixtures		5 to 10 years
Capitalized software		2 to 7 years
Equipment		3 to 7 years

Leasehold improvements are amortized over the shorter of their estimated useful lives or the remaining term of the respective lease. The cost of software purchased or developed for internal use is capitalized and amortized to expense using the straight-line method over an estimated useful life not to exceed seven years. Capitalized software is classified as “property and equipment, net” in the consolidated balance sheets.

Income Taxes

Income taxes are provided for the tax effects of transactions reported in the consolidated financial statements and consist of taxes currently payable and deferred taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and operating losses and tax credit carryforwards. State income tax credits are accounted for using the flow-through method.

A valuation allowance is provided when it is more-likely-than-not that some portion of a deferred tax asset will not be realized. CBIZ determines valuation allowances based on all available evidence. Such evidence includes historical results, the reversal of deferred tax liabilities, expectations of future consolidated and/or separate company profitability and the feasibility of tax-planning strategies. Determining valuation allowances includes significant judgment by management, and different judgments could yield different results.

Accounting for uncertain tax positions requires a more-likely-than-not threshold for recognition in the consolidated financial statements. The Company recognizes a tax benefit based on whether it is more-likely-than-not that a tax position will be sustained. The Company records a liability to the extent that a tax position taken or expected to be taken on a tax return exceeds the amount recognized in the consolidated financial statements.

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. Contract terms are typically contained in a signed agreement with the client (or when applicable, other third parties) which generally defines the scope of services to be provided, pricing of services, and payment terms generally ranging from invoice date to 90 days after invoice date. Billing may occur prior to, during, or upon completion of the service. CBIZ typically does not have acceptance provisions or right of refund arrangements included in these agreements. Contract terms vary depending on the scope of service provided, the deliverables, and the complexity of the engagement.

CBIZ offers a vast array of products and business services to its clients. Those services are delivered through three practice groups. A description of revenue recognition, as it relates to those groups, is provided below.

Financial Services — Revenue primarily consists of fees for services rendered to the Company’s client for accounting services, preparation of tax returns, consulting services, compliance projects, services pursuant to administrative service agreements (described under “Principles of Consolidation”), and valuation services including fairness opinions, business plans, litigation support, purchase price allocations and derivative valuations. Clients are billed for these services based upon a time and expense model, a predetermined agreed-upon fixed fee, or as a percentage of savings.

Revenue recognition as it pertains to each of these arrangements is as follows:

•

Time and Expense Arrangements — Revenue is recognized based upon actual hours incurred on client projects at expected net realizable rates per hour, plus agreed-upon out-of-pocket expenses. The cumulative impact on any subsequent revision in the estimated realizable value of unbilled fees for a particular client project is reflected in the period in which the change becomes known.

•

Fixed Fee Arrangements — Revenue for fixed-fee arrangements is recognized over the performance period based upon progress towards completion, which is determined based upon actual hours incurred on the client project compared to estimated total hours to complete the client project.

•

Contingent Revenue Arrangements — Revenue is recognized when savings to the client is determined and collection is reasonably assured.

•

Administrative Service Agreement Revenue — Revenue for administrative service fees is recognized as services are provided, based upon actual hours incurred.

Employee Services — Revenue consists primarily of brokerage and agency commissions, fee income for administering health and retirement plans and payroll service fees. Revenue also includes investment income related to client payroll funds that are held in CBIZ accounts, as is industry practice. A description of the revenue recognition, based on the service provided, insurance product sold, and billing arrangement, is provided below:

•

Commissions Revenue — Commissions relating to brokerage and agency activities whereby CBIZ has primary responsibility for the collection of premiums from the insured (agency or indirect billing) are recognized as of the later of the effective date of the insurance policy or the date billed to the customer; commissions to be received directly from insurance companies (direct billing) are recognized when the data necessary from the carriers to properly record revenue becomes available; and life insurance commissions are recognized when the policy becomes effective. Commission revenue is reported net of reserves for estimated policy cancellations and terminations. The cancellation and termination reserve is based upon estimates and assumptions using historical cancellation and termination experience and other current factors to project future experience. CBIZ periodically reviews the adequacy of the reserve and makes adjustments as necessary. The use of different estimates or assumptions could produce different results.

Commissions which are based upon certain performance targets are recognized at the earlier of written notification that the target has been achieved or cash collection.

•

Fee income — Fee income is recognized in the period in which services are provided and may be based on predetermined agreed-upon fixed fees, actual hours incurred on an hourly fee basis, or asset-based fees. Revenue for fixed-fee arrangements is recognized on a straight-line basis over the contract period, as these services are provided to clients continuously throughout the term of the arrangement. Revenue which is based upon actual hours incurred is recognized as services are performed.

Revenue for asset-based fees is recognized when the data necessary to compute revenue is determinable, which is typically when either market valuation information is available, the data necessary to compute fees is made available by third party administrators or when cash is received. CBIZ only recognizes revenue when cash is received for those arrangements where the data necessary to compute the Company’s fee is not available to the Company in a timely manner.

•

Payroll — Revenue related to payroll processing fees is recognized when the actual payroll processing occurs. Revenue related to investment income earned on payroll funds is based upon actual amounts earned on those funds and is recognized in the period that the income is earned.

National Practices — The business units that comprise the National Practices group offer a variety of services. A description of revenue recognition associated with the primary services is provided below.

•

Technology Consulting — Revenue consists of services that primarily relate to the installation, maintenance and repair of hardware. These services are charged to customers based on cost plus an agreed-upon markup percentage.

•

Health Care Consulting — Clients are billed for health care consulting services based upon a predetermined agreed-upon fixed fee, a time and expense model, or as a percentage of savings. Revenue for fixed fee and time and expense arrangements is recognized over the performance period based upon actual hours incurred, and revenue that is contingent upon savings is recognized after contingencies have been resolved and verified by a third party.

Operating Expenses

Operating expenses represent costs of service and other costs incurred to operate CBIZ’s business units and are primarily comprised of personnel costs and occupancy related expenses. Personnel costs include base compensation, commissions, payroll taxes, gains or losses earned on assets of the deferred compensation plan, and benefits, which are recognized as expense as they are incurred. Personnel costs also include share-based and incentive compensation costs, which are estimated and accrued on a monthly basis. The ultimate determination of incentive compensation is made after year-end results are finalized. Total personnel costs were $471.1 million, $429.4 million and $397.2 million for the years ended December 31, 2013, 2012 and 2011, respectively.

The largest components of occupancy costs are rent expense and utilities. Base rent expense is recognized over respective lease terms, while utilities and common area maintenance charges are recognized as incurred. Total occupancy costs were $37.3 million, $36.4 million and $35.0 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Operating Leases

CBIZ leases most of its office facilities and equipment under various operating leases. Rent expense under such leases is recognized evenly throughout the term of the lease obligation when the total lease commitment is a known amount, and recorded on a cash basis when future rent payment increases under the obligation are unknown due to rent escalations being tied to factors that are not currently measurable (such as increases in the consumer price index). Differences between rent expense recognized and the cash payments required under operating lease agreements are recorded in the consolidated balance sheets as other non-current liabilities.

CBIZ may receive incentives to lease office facilities in certain areas. Such incentives are recorded as a deferred credit and recognized as a reduction to rent expense on a straight-line basis over the lease term.

Share-Based Awards

The measurement and recognition of compensation cost for all share-based payment awards made to employees and non-employee directors is based on the fair value of the award. Accordingly, CBIZ recognizes share-based compensation costs for only those shares expected to vest on a straight-line basis over the requisite service period of the award, which is generally the vesting term of up to four years. Share-based compensation expense is recorded in the consolidated statements of comprehensive income as operating expenses or corporate general and administrative expenses, depending on where the respective individual’s compensation is recorded.

New Accounting Pronouncements

In July 2013, the Financial Accounting Standards Board (“FASB”) issue Accounting Standards Update (“ASU”) No. 2013-11 (“ASU 2013-11”) “Income Taxes (Topic 740): Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists”. ASU 2013-11 states that an unrecognized tax benefit, or a portion of an unrecognized tax benefit, should be presented in the financial statements as a reduction to a deferred tax asset for a net operating loss (“NOL”) carryforward, a similar tax loss, or a tax credit carryforward. The exception to this treatment is as follows: to the extent an NOL carryforward, a similar tax loss, or a tax credit carryforward is not available at the reporting date or if the entity is not required to use and does not intend to use the deferred tax asset, then the unrecognized tax benefit should be presented in the financial statements as a liability and should not be combined with deferred tax assets. ASU 2013-11 will not require any additional recurring disclosures. ASU 2013-11 will be effective for the reporting periods beginning after December 15, 2013. CBIZ is currently evaluating the impact of adopting ASU 2013-11 and believes there will be no significant impact on its consolidated financial statements.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ 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
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+ Details

Accounts Receivable, Net

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Accounts Receivable, Net

2. Accounts Receivable, Net

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


	2013			2012
				(As Adjusted)
Trade accounts receivable	$	109,739		$	106,282
Unbilled revenue, at net realizable value		43,546			40,498

Total accounts receivable		153,285			146,780
Allowance for doubtful accounts		(10,178	)		(11,801	)

Accounts receivable, net	$	143,107		$	134,979

- 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 + Details

Property and Equipment, Net

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Property and Equipment, Net

3. Property and Equipment, Net

Property and equipment, net at December 31, 2013 and 2012 consisted of the following (in thousands):


	2013			2012
Buildings and leasehold improvements	$	18,459		$	17,892
Furniture and fixtures		22,407			20,506
Capitalized software		34,983			33,739

Equipment		10,416			10,184

Total property and equipment		86,265			82,321
Accumulated depreciation and amortization		(67,098	)		(64,538	)

Property and equipment, net	$	19,167		$	17,783

Depreciation and amortization expense related to property and equipment for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	2013		2012		2011
Operating expenses	$	4,497	$	4,444	$	4,427
Corporate general and administrative expenses		331		307		339

Total depreciation and amortization expense	$	4,828	$	4,751	$	4,766

Included in total depreciation and amortization expense is amortization of capitalized software of $0.9 million, $0.8 million and $0.9 million for the years ended December 31, 2013, 2012 and 2011, respectively.

Goodwill and Other Intangible Assets, Net

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

4. Goodwill and Other Intangible Assets, Net

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


	2013			2012
				(As Adjusted)
Goodwill	$	384,697		$	375,122
Intangibles:
Client lists		132,637			134,987
Other intangibles		7,956			8,501

Total intangibles		140,593			143,488

Total goodwill and other intangibles assets		525,290			518,610
Accumulated amortization:

Client lists		(51,016	)		(44,293	)
Other intangibles		(5,191	)		(4,746	)

Total accumulated amortization		(56,207	)		(49,039	)

Goodwill and other intangible assets, net	$	469,083		$	469,571

Goodwill

Changes in the carrying amount of goodwill by operating segment for the years ended December 31, 2013 and 2012 were as follows (in thousands):


	Financial Services		Employee Services		National Practices		Total Goodwill
December 31, 2011	$	233,163	$	82,605	$	1,666	$	317,434
Additions (as adjusted)		25,875		31,813		—		57,688

December 31, 2012	$	259,038	$	114,418	$	1,666	$	375,122
Additions		1,677		7,898		—		9,575

December 31, 2013	$	260,715	$	122,316	$	1,666	$	384,697

Businesses acquired during 2013 resulted in additions to goodwill of approximately $9.3 million, of which $1.4 million was recorded in the Financial Services practice group and $7.9 million was recorded in the Employee Services practice group. Businesses acquired during 2012 resulted in additions to goodwill of approximately $57.2 million, of which $25.4 million was recorded in the Financial Services practice group and $31.8 million was recorded in the Employee Services practice group. These additions include purchase price adjustments made in 2013 that retrospectively adjusted 2012 goodwill by a total of $1.4 million. These purchase price adjustments resulted from finalizing working capital arrangements pertaining to two acquisitions made in 2012. The result of these adjustments was a $0.7 million reduction of goodwill for each of the Financial Services and Employee Services operating segments. The remaining increases in goodwill during 2013 and 2012 were a result of contingent purchase price earned by businesses acquired in prior years. Refer to Note 19 for further discussion of acquisition activities.

Goodwill Impairment

During the fourth quarter of 2013, CBIZ performed its goodwill impairment testing utilizing a qualitative assessment for each of its reporting units that carried a goodwill balance. The qualitative assessment included an in-depth analysis of many factors, including general economic conditions, industry and market conditions, a broad scope of financial factors, the Company’s weighted average cost of capital, changes in management and key personnel, the Company’s price of its common stock, as well as other drivers of a fair value analysis. As a result of the Company’s qualitative assessment, it was concluded that it was more-likely-than-not that the fair value of each of its reporting units was greater than their respective carrying values, thus resulting in no indication of impairment of goodwill.

Client Lists and Other Intangibles

At December 31, 2013, the weighted average amortization period remaining for total intangible assets was 8.3 years. Client lists are amortized over their expected period of benefit and had a weighted-average amortization period of 8.5 years remaining at December 31, 2013. Other intangibles, which consist primarily of non-compete agreements and trade-names, are amortized over periods ranging from two to ten years, and had a weighted-average amortization period of 3.1 years remaining at December 31, 2013. Amortization expense related to client lists and other intangible assets for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	2013		2012		2011
Operating expenses	$	14,041	$	11,967	$	10,543
Corporate general and administrative expenses		15		16		17

Total amortization expense	$	14,056	$	11,983	$	10,560

Amortization expense for existing client lists and other intangible assets for each of the next five years ending December 31 is estimated to be (in thousands):


2014	$	13,655

2015	$	12,311

2016	$	11,437

2017	$	10,765

2018	$	10,031

Future amortization expense excludes the impact of events that may occur subsequent to December 31, 2013, including acquisitions and divestitures.

- 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

Financial Instruments

12 Months Ended

Dec. 31, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Financial Instruments

5. Financial Instruments

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. The carrying value of bank debt approximates fair value, as the interest rate on the bank debt is variable and approximates current market rates. The fair value of CBIZ’s convertible senior subordinated notes is based upon quoted market prices. These convertible senior subordinated notes have fixed interest rates and conversion features which are based upon the market value of CBIZ’s common stock. Therefore, the fair value of the convertible senior subordinated notes will fluctuate as market rates of interest and the market value of CBIZ’s common stock fluctuate.

Concentrations of Credit Risk

Financial instruments that may subject CBIZ to concentration of credit risk consist primarily of cash and cash equivalents and accounts receivable. CBIZ places its cash and cash equivalents with highly-rated financial institutions, limiting the amount of credit exposure with any one financial institution. CBIZ’s client base consists of large numbers of geographically diverse customers dispersed throughout the United States; thus, concentration of credit risk with respect to accounts receivable is not significant.

Bonds

CBIZ held corporate and municipal bonds with par values totaling $29.0 million and $28.2 million at December 31, 2013 and 2012, respectively. All bonds are investment grade and are classified as available-for-sale. CBIZ’s bonds have maturity dates or callable dates ranging from February 2014 through September 2018, and are included in “Funds held for clients — current” 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 years ended December 31, 2013 and 2012 (in thousands):


	2013			2012
Fair value at January 1	$	29,776		$	30,923
Purchases		5,650			5,742
Sales		(845	)		(2,000	)
Maturities and calls		(4,050	)		(4,900	)
Decrease in bond premium		(270	)		(290	)
Fair market value adjustment		(250	)		301

Fair value at December 31	$	30,011		$	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.

The CBIZ interest rate swap is designated as a cash flow hedge. Accordingly, the interest rate swap is recorded as either an asset or liability in the consolidated balance sheets at fair value. Changes in fair value are recorded as a component of accumulated other comprehensive loss (“AOCL”), net of tax, to the extent the swap is effective. Amounts recorded to AOCL are reclassified to interest expense as interest on the underlying debt is recognized. Amounts due related to the swap are recorded as adjustments to interest expense when incurred or payable.

At inception, the critical terms of the interest rate swap matched the underlying risk being hedged, and as such the interest rate swap is expected to be highly effective in offsetting fluctuations in the designated interest payments resulting from changes in the benchmark interest rate. The interest rate swap is assessed for effectiveness and continued qualification for hedge accounting on a quarterly basis. For the years ended December 31, 2013 and 2012, the interest rate swap was deemed to be highly effective.

As a result of the use of derivative instruments, CBIZ is exposed to risks that the counterparties would fail to meet their contractual obligations. To mitigate the counterparty credit risk, CBIZ only entered into contracts with selected major financial institutions based upon their credit ratings and other factors, and continually assesses the creditworthiness of counterparties. At December 31, 2013 and 2012, all of the counterparties to CBIZ’s interest rate swap had investment grade ratings. There are no credit risk-related contingent features in CBIZ’s interest rate swap nor does the swap contain provisions under which the Company would be required to post collateral.

At December 31, 2013 and 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 December 31, 2013 and 2012 (in thousands).


	December 31, 2013
	Notional Amount		Fair Value(2)			Balance Sheet Location
Interest rate swap(1)	$	40,000	$	(452	)	Other current and non-current liabilities


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

(1)

Represents interest rate swap with a notional value of $40.0 million, of which $15.0 million will expire in June 2014 and the remaining $25.0 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 6.

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


	Gain (loss) Recognized in AOCL, net of tax					Loss Reclassified from AOCL into Expense
	Twelve Months Ended December 31,					Twelve Months Ended December 31,
	2013		2012			2013			2012			Location
Interest rate swap	$	230	$	(93	)	$	(459	)	$	(387	)		Interest expense

- Definition

The entire disclosure for derivative instruments and hedging activities including, but not limited to, risk management strategies, non-hedging derivative instruments, assets, liabilities, revenue and expenses, and methodologies and assumptions used in determining the amounts.

+ References

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

Fair Value Measurements

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Fair Value Measurements

6. 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 December 31, 2013 and 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		December 31, 2013			December 31, 2012
Deferred compensation plan assets		1	$	51,953		$	39,779
Corporate and municipal bonds		1	$	30,011		$	29,776
Interest rate swap		2	$	(452	)	$	(817	)
Contingent purchase price liabilities		3	$	(25,196	)	$	(30,012	)

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


	Contingent Purchase Price Liabilities
Beginning balance — January 1, 2012	$	(25,325	)
Additions from business acquisitions		(17,611	)
Payment of contingent purchase price payable		11,970
Change in fair value of contingency		1,135
Change in net present value of contingency		(181	)

Balance — December 31, 2012	$	(30,012	)

Additions from business acquisitions		(5,487	)
Payment of contingent purchase price payable		11,511
Change in fair value of contingency		(1,102	)
Change in net present value of contingency		(106	)

Balance — December 31, 2013	$	(25,196	)

Contingent Purchase Price Liabilities — Contingent purchase price liabilities result 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 term of three to six years. 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 a 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 19 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 December 31, 2013 and 2012 (in thousands):


	December 31, 2013				December 31, 2012
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Notes	$	750	$	750	$	750	$	750
2010 Notes	$	124,506	$	173,779	$	121,666	$	135,181

The fair value 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 8 for further discussion of CBIZ’s debt instruments.

- 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 + Details

Income Taxes

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income Taxes

7. Income Taxes

For financial reporting purposes, income from continuing operations before income taxes includes the following components (in thousands):


	2013		2012		2011
United States	$	41,280	$	36,636	$	31,106
Foreign (Canada)		147		187		177

Total	$	41,427	$	36,823	$	31,283

Income tax expense included in the consolidated statements of comprehensive income for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	2013			2012			2011
Continuing operations:
Current:
Federal	$	13,695		$	13,124		$	12,788
Foreign		47			47			34
State and local		2,357			2,983			3,095

Total		16,099			16,154			15,917
Deferred:
Federal		(394	)		(1,423	)		(3,261	)
State and local		733			(660	)		(512	)

Total		339			(2,083	)		(3,773	)

Total income tax expense from continuing operations		16,438			14,071			12,144
Discontinued operations:
Operations of discontinued operations:
Current		3,246			4,883			4,999
Deferred		(653	)		361			874

Total		2,593			5,244			5,873
Gain on disposal of discontinued operations:
Current		49,973			52			193
Deferred		(776	)		—			—

Total		49,197			52			193

Total income tax expense from discontinued operations		51,790			5,296			6,066

Total income tax expense	$	68,228		$	19,367		$	18,210

The provision for income taxes attributable to income from continuing operations differed from the amount obtained by applying the federal statutory income tax rate to income from continuing operations before income taxes, as follows (in thousands, except percentages):


	2013			2012			2011
Tax at statutory rate (35%)	$	14,499		$	12,888		$	10,949
State taxes (net of federal benefit)		2,066			1,176			1,343
Business meals and entertainment — non-deductible		624			674			610
Reserves for uncertain tax positions		(531	)		(432	)		(844	)

Other, net		(220	)		(235	)		86

Provision for income taxes from continuing operations	$	16,438		$	14,071		$	12,144

Effective income tax rate		39.7	%		38.2	%		38.8	%

The income tax benefits associated with the exercise of non-qualified stock options and restricted stock awards and reflected in additional paid-in-capital were $0.1 million, $0 and $0.2 million for the years ended December 31, 2013, 2012 and 2011, respectively.

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2013 and 2012, were as follows (in thousands):


	2013			2012
Deferred tax assets:
Net operating loss carryforwards .	$	2,026		$	2,370
Allowance for doubtful accounts		2,663			2,771
Employee benefits and compensation		23,774			23,967
Lease costs		4,398			3,539
State tax credit carryforwards		2,240			2,258
Other deferred tax assets		3,581			2,598

Total gross deferred tax assets		38,682			37,503
Less: valuation allowance		(926	)		(1,138	)

Total deferred tax assets, net	$	37,756		$	36,365

Deferred tax liabilities:
Accrued interest	$	8,584		$	9,633
Client list intangible assets		3,915			6,425
Goodwill and other intangibles		17,876			8,987
Contingent purchase price liabilities		1,977			2,476
Other deferred tax liabilities		222			361

Total gross deferred tax liabilities	$	32,574		$	27,882

Net deferred tax asset	$	5,182		$	8,483

CBIZ has established valuation allowances for certain states’ deferred tax assets, primarily related to portions of the state net operating loss (“NOL”) carryforwards and state income tax credit carryforwards at December 31, 2013 and December 31, 2012. The net decrease in the valuation allowance for the year ended December 31, 2013 of $0.2 million primarily related to changes in the valuation allowance for NOL’s. The net decrease in the valuation allowance for the year ended December 31, 2012 of $1.1 million consisted of $0.6 million related to changes in the valuation allowance for NOL’s and $0.5 million related to changes in the valuation allowance for state income tax credit carryforwards.

In assessing the realizability of deferred tax assets, management considers all available positive and negative evidence, including projected future taxable income, scheduled reversal of deferred tax liabilities, historical financial operations and tax planning strategies. Based upon review of these items, management believes it is more-likely-than-not that the Company will realize the benefits of these deferred tax assets, net of the existing valuation allowances.

CBIZ and its subsidiaries file income tax returns in the United States, Canada, and most state jurisdictions. In October 2013, the Internal Revenue Service completed its audit of the Company’s 2010 federal income tax return. The Company paid a nominal amount related to the settlement of the audit. CBIZ’s federal income tax returns for years ending prior to January 1, 2010 are no longer subject to examination. With limited exceptions, CBIZ’s state and local income tax returns and non-U.S. income tax returns are no longer subject to tax authority examinations for years ending prior to January 1, 2009 and January 1, 2008, respectively.

The availability of NOL’s and state tax credits are reported as deferred tax assets, net of applicable valuation allowances, in the accompanying consolidated balance sheets. At December 31, 2013, the Company has state net operating loss carryforwards of $41.2 million and state tax credit carryforwards of $2.2 million. The state net operating loss carryforwards expire on various dates between 2015 and 2028 and the state tax credit carryforwards expire on various dates between 2018 and 2036.

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):


	2013			2012			2011
Balance at January 1	$	3,618		$	3,979		$	4,794
Additions for tax positions of the current year		2,647			212			188
Additions for tax positions of prior years		—			323			103
Reductions for tax positions of prior years		—			—			(260	)
Lapse of statutes of limitation		(757	)		(896	)		(846	)

Balance at December 31	$	5,508		$	3,618		$	3,979

Included in the balance of unrecognized tax benefits at December 31, 2013 are $3.2 million of unrecognized tax benefits that, if recognized, would affect the effective tax rate. The Company believes it is reasonably possible that certain of these unrecognized tax benefits could change in the next twelve months. CBIZ expects reductions in the liability for unrecognized tax benefits of approximately $1.1 million within the next twelve months due to expiration of statutes of limitation. Given the number of years that are currently subject to examination, the Company is unable to estimate the range of potential adjustments to the remaining balance of unrecognized tax benefits at this time.

CBIZ recognizes interest income, interest expense, and penalties related to unrecognized tax benefits as a component of income tax expense. During 2013, the Company accrued interest expense of $0.2 million and penalties of $0.2 million and, as of December 31, 2013, had recognized a liability for interest expense and penalties of $0.3 million and $0.3 million, respectively, relating to unrecognized tax benefits. During 2012, the Company accrued interest expense of $0.2 million and, as of December 31, 2012, had recognized a liability for interest expense and penalties of $0.3 million and $0.1 million, respectively, related to unrecognized tax benefits.

Borrowing Arrangements

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Borrowing Arrangements

8. Borrowing Arrangements

CBIZ has two primary debt arrangements at December 31, 2013 that provide the Company with the capital 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. A third debt arrangement, the 2006 Convertible Senior Subordinated Notes (“2006 Notes”), has been significantly reduced as a result of the repurchase of most of the outstanding 2006 Notes in 2010 and 2011 as is discussed more fully below.

2010 Convertible Senior Subordinated Notes

On September 27, 2010, CBIZ sold and issued $130.0 million of 2010 Notes to qualified institutional buyers pursuant to Rule 144A of the Securities Act of 1933, as amended. The 2010 Notes are direct, unsecured, senior subordinated obligations of CBIZ and rank (i) junior in right of payment to all of CBIZ’s existing and future senior indebtedness, (ii) equal in right of payment with any other future senior subordinated indebtedness, and (iii) senior in right of payment to all existing and future obligations, if any, that are designated as subordinated to the 2010 Notes. In connection with the issuance and sale of the 2010 Notes, CBIZ entered into an indenture (the “2010 Indenture”) dated as of September 27, 2010, with U.S. Bank National Association as trustee.

The terms of the 2010 Notes are governed by the 2010 Indenture. 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 beginning April 1, 2011. The 2010 Notes mature on October 1, 2015 unless earlier redeemed, repurchased or converted. The holders of the 2010 Notes may convert their 2010 Notes beginning July 31, 2015, or earlier if the market price per share of CBIZ common stock exceeds 135% of the conversion price for at least 20 days during the period of 30 consecutive trading days ending on the final trading day of the preceding quarter. The 2010 Notes are convertible into CBIZ common stock at a rate equal to 134.9255 shares per $1,000 principal amount of the 2010 Notes (equal to an initial conversion price of approximately $7.41 per share), subject to adjustment as described in the 2010 Indenture. Upon conversion, CBIZ will deliver for each $1,000 principal amount of 2010 Notes, an amount consisting of cash equal to the lesser of $1,000 or the conversion value (as defined in the 2010 Indenture) and, to the extent that the conversion value exceeds $1,000, at CBIZ’s election or as required by the rules of the New York Stock Exchange, cash or shares of CBIZ common stock in respect to the remainder.

If CBIZ undergoes a “fundamental change” (as defined in the 2010 Indenture), holders of the 2010 Notes will have the right, subject to certain conditions, to require CBIZ to repurchase for cash all or a portion of their 2010 Notes at a repurchase price equal to 100% of the principal amount of the 2010 Notes to be repurchased plus accrued and unpaid interest, including additional amounts, if any.

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


	2013			2012
Principal amount of notes	$	130,000		$	130,000
Unamortized discount		(5,494	)		(8,334	)

Net carrying amount	$	124,506		$	121,666

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

The discount on the liability component of the 2010 Notes is being amortized using the effective interest method based upon an annual effective rate of 7.5%, which represented the market rate for similar debt without a conversion option at the issuance date. The discount is being amortized over the term of the 2010 Notes which is five years from the date of issuance. At December 31, 2013, the unamortized discount had a remaining amortization period of approximately 21 months.

2006 Convertible Senior Subordinated Notes

On May 30, 2006, CBIZ sold and issued $100.0 million in convertible senior subordinated notes. These 2006 Notes are direct, unsecured, senior subordinated obligations of CBIZ and rank (i) junior in right of payment to all of CBIZ’s existing and future senior indebtedness, (ii) equal in right of payment with any other future senior subordinated indebtedness, and (iii) senior in right of payment to all subordinated indebtedness. The terms of the 2006 Notes are governed by the Indenture dated as of May 30, 2006, with U.S. Bank National Association as trustee (“2006 Indenture”). 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 are convertible into CBIZ common stock at a rate equal to 94.1035 shares per $1,000 principal amount of the 2006 Notes (equal to an initial conversion price of approximately $10.63 per share), subject to adjustment as described in the 2006 Indenture. Upon conversion, CBIZ will deliver for each $1,000 principal amount of 2006 Notes, an amount consisting of cash equal to the lesser of $1,000 and the conversion value (as defined in the 2006 Indenture) and, to the extent that the conversion value exceeds $1,000, at CBIZ’s election, cash or shares of CBIZ common stock in respect of the remainder.

On September 27, 2010, concurrent with the closing of the 2010 Notes, CBIZ repurchased $60.0 million of the 2006 Notes. The 2006 Notes were purchased at par through privately negotiated transactions. On June 1, 2011, the note holders provided notice to the Company to redeem an additional $39.3 million of the 2006 Notes. The 2006 Notes were settled in cash for the principal amount and any accrued and unpaid interest. The remaining $750,000 of 2006 Notes may be redeemed by CBIZ at any time until the due date of June 1, 2026. In addition, holders of the 2006 Notes will have the right to require CBIZ to repurchase for cash all or a portion of their 2006 Notes on June 1, 2016 and June 1, 2021, at a repurchase price equal to 100% of the principal amount of the 2006 Notes to be repurchased plus accrued and unpaid interest, including contingent interest and additional amounts, if any, up to but not including, the date of repurchase. At December 31, 2013 and 2012, the 2006 Notes were classified as a non-current liability since the remaining note holders cannot cause the redemption of their notes until June 1, 2016.

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


	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

For the years ended December 31, 2013 and 2012, CBIZ recognized interest expense on the 2010 Notes and the 2006 Notes as follows (in thousands):


	2013		2012
Contractual coupon interest	$	6,361	$	6,361
Amortization of discount		2,840		2,638
Amortization of deferred financing costs		720		720

Total interest expense	$	9,921	$	9,719

Bank Debt

Effective June 4, 2010, CBIZ entered into a new credit agreement with Bank of America as agent for a group of seven participating banks under which CBIZ maintains a $275 million unsecured credit facility (“credit facility”). On September 14, 2010, CBIZ amended its credit facility to allow CBIZ to consummate the buy back and option transactions with CBIZ’s largest shareholder (see Note 14), to issue new senior subordinated convertible notes (see 2010 Notes above), and use up to $30 million of the proceeds from the new convertible notes to repurchase shares of common stock concurrent with the new convertible note transaction. In addition, the amendment increased the total and senior leverage ratios to accommodate these transactions and also to allow CBIZ to continue its strategic growth strategy, which includes future acquisitions. On April 11, 2011, the credit facility was amended to extend the maturity date one year to June 2015, reduce interest on outstanding balances, reduce commitment fees on the unused amount, and adjust the leverage ratio limits to provide CBIZ with more flexibility. On August 30, 2012, the credit facility was further amended to modify the senior and total leverage requirements and provide a temporary increase in the leverage ratios until December 31, 2013, at which time the leverage ratios were reset to the leverage schedule as prescribed in the 2011 amendment. The purpose of the amendment was to provide additional temporary flexibility to support CBIZ’s strategic acquisitions.

The balance outstanding under the credit facility was $48.5 million and $208.9 million at December 31, 2013 and 2012, respectively. The significant decrease in the balance outstanding from December 31, 2012 to December 31, 2013 was due to a portion of the proceeds from the sale of MMP being applied to the credit facility. Rates for the years ended December 31, 2013 and 2012 were as follows:


	2013		2012
Weighted average rates		2.99%		3.15%

Range of effective rates		1.88% - 3.91%		2.68% - 3.91%

CBIZ had approximately $99.8 million of available funds under the credit facility at December 31, 2013. Available funds under the credit facility are based on a multiple of earnings before interest, taxes, depreciation and amortization as defined in the credit facility, and are reduced by letters of credit and outstanding borrowings on the credit facility. Under the credit facility, loans are charged an interest rate consisting of a base rate or Eurodollar rate plus an applicable margin, letters of credit are charged based on the same applicable margin, and a commitment fee is charged on the unused portion of the credit facility.

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 credit facility is subject to certain financial covenants that may limit CBIZ’s ability to borrow up to the total commitment amount. Covenants require CBIZ to meet certain requirements with respect to (i) minimum net worth; (ii) maximum total and senior leverage ratios; and (iii) a minimum fixed charge coverage ratio. As of December 31, 2013, CBIZ believes it is in compliance with its debt covenants. The credit facility also places restrictions on CBIZ’s ability to create liens or other encumbrances, to make certain payments, investments, loans and guarantees and to sell or otherwise dispose of a substantial portion of assets, or to merge or consolidate with an unaffiliated entity. According to the terms of the credit facility, CBIZ is not permitted to declare or make any dividend payments, other than dividend payments made by one of its wholly-owned subsidiaries to the parent company. The credit facility contains a provision that, in the event of a defined change in control, the credit facility may be terminated.

Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Accumulated Other Comprehensive Loss

9. Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss at December 31, 2013 and 2012 were as follows (in thousands):


	2013			2012
Net unrealized gains on available-for-sale securities, net of income tax expense of $37 and $134, respectively	$	59		$	201
Net unrealized loss on interest rate swap, net of income tax benefit of $167 and $302, respectively		(285	)		(515	)
Foreign currency translation		(499	)		(439	)

Accumulated other comprehensive loss	$	(725	)	$	(753	)

The following table is a summary of other comprehensive income and discloses the tax impact of each component of other comprehensive income for the years ended December 31, 2013, 2012 and 2011 (in thousands):


	2013			2012			2011
Net unrealized (loss) gain on available-for-sale securities, net of income tax (benefit) expense of ($97), $120 and $276	$	(142	)	$	181		$	638
Net unrealized gain (loss) on interest rate swaps, net of income tax expense (benefit) of $135, ($54) and ($242)		230			(93	)		(412	)
Foreign currency translation		(60	)		(62	)		(65	)

Total other comprehensive income	$	28		$	26		$	161

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: 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=28358780&loc=d3e637-108580

Reference 8: 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=28358780&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

Lease Commitments

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Lease Commitments

10. Lease Commitments

Operating Leases

CBIZ leases certain of its office facilities and equipment under various operating leases. Future minimum cash commitments under operating leases as of December 31, 2013 were as follows (in thousands):


Year Ending December 31,	Gross Operating Lease Commitments(1)		Sub-Leases(2)		Net Operating Lease Commitments(1)
2014	$	31,939	$	1,562	$	30,377
2015		29,956		1,279		28,677
2016		28,144		1,103		27,041
2017		22,399		404		21,995
2018		17,543		235		17,308
Thereafter		27,172		—		27,172

Total	$	157,153	$	4,583	$	152,570

(1)	Includes lease commitments accrued in the consolidation and integration reserve as of December 31, 2013 as further described in Note 12.

(2)	A substantial portion of the sub-leases relate to restructuring lease obligations and are reflected in the consolidation and integration reserve as further described in Note 12.

Rent expense for continuing operations (excluding consolidation and integration charges) incurred under operating leases was $35.1 million, $33.7 million and $32.6 million for the years ended December 31, 2013, 2012 and 2011, respectively. Rent expense does not necessarily reflect cash payments, as described under “Operating Leases” in Note 1.

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2013
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	11. Commitments and Contingencies Acquisitions The purchase price that CBIZ normally pays for businesses and client lists consists of two components: an up-front non-contingent portion, and a portion which is contingent upon the acquired businesses or client lists’ actual future performance. The fair value of the purchase price contingency related to businesses is recorded at the date of acquisition and remeasured each reporting period until the liability is settled. Shares of CBIZ common stock that are issued in connection with acquisitions may be contractually restricted from sale for periods up to one year. Acquisitions are further disclosed in Note 19. Indemnifications CBIZ has various agreements in which it may be obligated to indemnify the other party with respect to certain matters. Generally, these indemnification clauses are included in contracts arising in the normal course of business under which CBIZ customarily agrees to hold the other party harmless against losses arising from a breach of representations, warranties, covenants or agreements, related to matters such as title to assets sold and certain tax matters. Payment by CBIZ under such indemnification clauses are generally conditioned upon the other party making a claim. Such claims are typically subject to challenge by CBIZ and to dispute resolution procedures specified in the particular contract. Further, CBIZ’s obligations under these agreements may be limited in terms of time and/or amount and, in some instances, CBIZ may have recourse against third parties for certain payments made by CBIZ. It is not possible to predict the maximum potential amount of future payments under these indemnification agreements due to the conditional nature of CBIZ’s obligations and the unique facts of each particular agreement. Historically, CBIZ has not made any payments under these agreements that have been material individually or in the aggregate. As of December 31, 2013, CBIZ was not aware of any obligations arising under indemnification agreements that would require material payments. Employment Agreements CBIZ maintains severance and employment agreements with certain of its executive officers, whereby such officers may be entitled to payment in the event of termination of their employment. CBIZ also has arrangements with certain non-executive employees which may include severance and other employment provisions. CBIZ accrues for amounts payable under these contracts and arrangements as triggering events occur and obligations become known. During the years ended December 31, 2013, 2012 and 2011, payments regarding such contracts and arrangements were not material. 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 at December 31, 2013 and 2012. In addition, CBIZ provides license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.4 million and $2.7 million at December 31, 2013 and 2012, respectively. CBIZ acted as guarantor on various letters of credit for a CPA firm with which it has an affiliation, which totaled $1.9 million at December 31, 2013 and 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. Self-Funded Health Insurance CBIZ maintains a self-funded comprehensive health benefit plan. Total expenses under this program are limited by stop-loss coverages on individually large claims. A third party administrator processes claims and payments, and CBIZ assumes responsibility for funding the plan benefits out of general assets. Employees partially contribute to the costs of covered benefits through premium charges, deductibles and co-pays. The third party administrator provides the Company with reports and other information which provides a basis for the estimate of the liability at the end of each reporting period. Although management believes that it uses the best available information to determine the amount of the liability, unforeseen health claims could result in adjustments and higher costs incurred if circumstances differ from the assumptions used in estimating the liability. The liability for the self-funded health insurance plan is included in other current liabilities in the consolidated balance sheets and was $2.6 million and $3.5 million at December 31, 2013 and 2012, respectively. CBIZ’s healthcare costs include health claims, administration fees to third-party administrators and premiums for stop-loss coverage. 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 the CBIZ Parties 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. 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 to the negligent misrepresentation claim. On June 14, 2013, the court dismissed the RICO, fraud and consumer fraud claims in the Marsh lawsuit, and denied the CBIZ Parties’ motion as to the negligent misrepresentation and aiding and abetting breaches of fiduciary duty claims. The CBIZ Parties and Mayer Hoffman, without admitting any liability, have reached settlements in the Victims Recovery, Ashkenazi and Rader lawsuits. In addition, the CBIZ Parties and Mayer Hoffman, without admitting any liability, reached a settlement with a single plaintiff from the Marsh lawsuit. The CBIZ Parties did not pay any monetary amounts as part of these settlements. The Victims Recovery complaint had alleged damages of approximately $53 million, the Ashkenazi complaint had alleged damages of approximately $92 million and the Rader complaint alleged damages in excess of $15 million. Discovery is proceeding in the remaining matters (except Facciola which is on appeal) and no trial dates have been set. 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 in 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. In November 2013, the Court granted the CBIZ Parties motion for summary judgment and the CBIZ Parties were dismissed from the lawsuit. 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 matter. 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.

Consolidation and Integration Reserve

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Consolidation and Integration Reserve

12. Consolidation and Integration Reserve

CBIZ recognizes a liability for non-cancelable lease obligations at abandoned properties based upon the net present value of remaining lease payments, net of estimated sublease payments. The liability is determined and recognized as of the cease-use date and adjustments to the liability are made for changes in estimates in the period in which a change becomes known.

Consolidation and integration charges are comprised of expenses associated with CBIZ’s on-going efforts to consolidate operations and locations in fragmented markets to promote and strengthen cross-serving between various practice groups. These expenses result from individual actions in several markets and are not part of a company-wide program. Consolidation and integration charges include costs for moving facilities, non-cancelable lease obligations, adjustments to lease accruals based on changes in sublease assumptions, severance obligations, and other related expenses.

During the years ended December 31, 2013 and 2012, there were no significant consolidation or integration activities. Other charges against income for the years ended December 31, 2013 and 2012 related to net present value of interest and changes in assumptions for spaces under sub-lease. Activity during the years ended December 31, 2013 and 2012 was as follows (in thousands):


	Consolidation and Integration Reserve
Reserve balance at December 31, 2011	$	1,731
Adjustments against income (1)		750
Payments (2)		(1,217	)

Reserve balance at December 31, 2012		1,264
Adjustments against income (1)		642
Payments (2)		(895	)

Reserve balance at December 31, 2013	$	1,011

(1)	Adjustments against income are included in “operating expenses” in the accompanying consolidated statements of comprehensive income.

(2)	Payments are net of sub-lease payments received.

Cash commitments required under these obligations are included in the schedule of future minimum cash commitments in Note 10. Determination of the consolidation and integration reserve includes significant judgment and estimates by management, primarily with respect to CBIZ’s ability to sublease vacated space. Actual results could differ from those estimates.

Consolidation and integration charges primarily consist of lease consolidation and abandonment charges and were $0.6 million, $0.8 million and $0.8 million for the years ended December 31, 2013, 2012 and 2011, respectively. Lease consolidation and integration charges are recorded as operating expenses in the consolidated statements of comprehensive income.

Employee Benefits	12 Months Ended
Employee Benefits	Dec. 31, 2013
Compensation And Retirement Disclosure [Abstract]
Employee Benefits	13. Employee Benefits Employee Savings Plan CBIZ sponsors a qualified 401(k) defined contribution plan that covers substantially all of its employees. Participating employees may elect to contribute, on a tax-deferred basis, up to 80% of their pre-tax annual compensation (subject to a maximum permissible contribution under Section 401(k) of the Internal Revenue Code). Matching contributions by CBIZ are 50% of the first 6% of base compensation that the participant contributes, and additional amounts may be contributed at the discretion of the Board of Directors. Participants may elect to invest their contributions in various funds including: equity, fixed income, stable value, and balanced – lifecycle funds. Employer contributions (net of forfeitures) made to the plan during the years ended December 31, 2013, 2012 and 2011 were approximately $8.1 million, $7.4 million and $6.9 million, respectively. Deferred Compensation Plan CBIZ sponsors a deferred compensation plan, under which certain members of management and other highly compensated employees may elect to defer receipt of a portion of their annual compensation, subject to maximum and minimum percentage limitations. The amount of compensation deferred under the plan is credited to each participant’s deferral account and a deferred compensation plan obligation is established by CBIZ. An amount equal to each participant’s compensation deferral is transferred into a rabbi trust and invested in various debt and equity securities as directed by the participants. The assets of the rabbi trust are held by CBIZ and recorded as “Assets of deferred compensation plan” in the accompanying consolidated balance sheets. Assets of the deferred compensation plan consist primarily of investments in mutual funds, money market funds and equity securities. The values of these investments are based on published market prices at the end of the period. Adjustments to the fair value of these investments are recorded in “Other income, net”, offset by the same adjustments to compensation expense (recorded as operating expenses or corporate general and administrative expenses in the consolidated statements of comprehensive income). For the years ended December 31, 2013, 2012 and 2011, CBIZ recorded gains or (losses) of $8.2 million, $4.3 million and ($0.4) million, respectively, related to these investments. These investments are specifically designated as available to CBIZ solely for the purpose of paying benefits under the deferred compensation plan. However, the investments in the rabbi trusts would be available to all unsecured general creditors in the event that CBIZ becomes insolvent. Deferred compensation plan obligations represent amounts due to plan participants and consist of accumulated participant deferrals and changes in fair value of investments thereon since the inception of the plan, net of withdrawals. This liability is an unsecured general obligation of CBIZ and is recorded as “Deferred compensation plan obligations” in the consolidated balance sheets.

Common Stock	12 Months Ended
Common Stock	Dec. 31, 2013
Equity [Abstract]
Common Stock	14. Common Stock CBIZ’s authorized common stock consists of 250 million shares of common stock, par value $0.01 per share (“Common Stock”). The holders of CBIZ’s Common Stock are entitled to one vote for each share held on all matters submitted to a vote of stockholders. There are no cumulative voting rights with respect to the election of directors. Accordingly, the holder or holders of a majority of the outstanding shares of Common Stock will be able to elect the directors of CBIZ then standing for election as terms expire. Holders of Common Stock have no preemptive rights and are entitled to such dividends as may be declared by the Board of Directors of CBIZ out of funds legally available. The holders of CBIZ’s Common Stock are not entitled to any sinking fund, redemption or conversion rights. On liquidation, dissolution or winding up of CBIZ, the holders of Common Stock are entitled to share ratably in the net assets of CBIZ remaining after the payment to any and all creditors. The outstanding shares of Common Stock are duly authorized, validly issued, fully paid and non-assessable. In 2006, CBIZ filed a registration statement with the SEC to register an undeterminable number of shares of Common Stock issuable by the Company upon conversion (the “Conversion Shares”) of the Company’s issued and outstanding 2006 Notes. The registration statement was declared effective on August 4, 2006. In September 2010 and June 2011, $60 million and $39.3 million, respectively, of the 2006 Notes were retired by CBIZ, leaving $750,000 outstanding as of December 31, 2013. Although the Company cannot at this time determine the number of Conversion Shares it will issue upon conversion of the remaining 2006 Notes, if any, the number of Conversion Shares will be calculated as set out in the S-3 Registration Statement filed by the Company with the SEC on July 21, 2006. In addition, in September 2010, CBIZ issued the 2010 Notes pursuant to Rule 144A of the Securities Act of 1933, as amended. The Company cannot at this time determine the number of shares of Common Stock it will issue upon conversion of these notes, although the number of shares of Common Stock it will issue, if any, will be calculated as defined in the indenture agreements with U.S. Bank National Association as trustee. The 2006 Notes and 2010 Notes are further discussed in Note 8. Treasury Stock CBIZ’s Board of Directors approved various share repurchase programs that were effective during the years ended December 31, 2013, 2012 and 2011. Under these programs, shares may be purchased in the open market or in privately negotiated transactions according to SEC rules. The repurchase programs do not obligate CBIZ to acquire any specific number of shares and may be suspended at any time. Repurchased shares are held in treasury and may be reserved for future use in connection with acquisitions, employee share plans and other general purposes. Under CBIZ’s amended credit facility (described in Note 8), there are no limitations on CBIZ’s ability to repurchase CBIZ Common Stock provided that the Senior Leverage Ratio, as defined by the credit facility, is less than 2.0. On September 14, 2010, CBIZ’s Board of Directors authorized a supplemental share repurchase program allowing for an additional 7,716,669 shares of CBIZ’s Common Stock to be repurchased from CBIZ’s largest shareholder at that time, Westbury, a company organized by CBIZ founder Michael G. DeGroote. In addition, on September 16, 2010, CBIZ’s Board of Directors authorized a second supplemental repurchase program allowing for an additional 4,578,894 shares of CBIZ’s Common Stock to be repurchased using a portion of the proceeds from the 2010 Notes transaction. The total cost of these two share repurchases was $48.5 million and $25.1 million for the Westbury and 2010 Notes transactions, respectively. On August 30, 2013, concurrent with the sale of MMP, CBIZ repurchased an additional 3.85 million shares from Westbury, which was 50% of Westbury’s then current holdings of the Company’s common stock, at a price of $6.65 per share, which represented the 60-day moving average share price at July 1, 2013. The total cost of this repurchase was $25.7 million. See Note 18 for further discussion of the Westbury transactions. Not including the shares repurchased from the 2010 supplemental share repurchase plans as well as the shares repurchased from Westbury in 2013 as discussed above, CBIZ repurchased 1.0 million shares under the share repurchase programs during each of the years ended December 31, 2012 and 2011, at a cost (including fees and commissions) of $5.7 million and $9.5 million, respectively. No shares were repurchased in 2013.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(d),(e))
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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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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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Topic 210
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Subparagraph (SX 210.3-04)
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-Topic 505
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Preferred Stock
-URI http://asc.fasb.org/extlink&oid=6521494

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
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-Paragraph d
-Article 4

Reference 15: http://www.xbrl.org/2003/role/presentationRef
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-Name Regulation S-X (SX)
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Reference 16: http://www.xbrl.org/2003/role/presentationRef
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-Name Staff Accounting Bulletin (SAB)
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Reference 17: http://www.xbrl.org/2003/role/presentationRef
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Reference 18: http://www.xbrl.org/2003/role/presentationRef
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Reference 19: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Employee Share Plans

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employee Share Plans

15. Employee Share Plans

Employee Stock Purchase Plan

The 2007 Employee Stock Purchase Plan (“ESPP”), which has a termination date of June 30, 2017, allows qualified employees to purchase shares of common stock through payroll deductions up to a limit of $25,000 of stock per calendar year. The price an employee pays for shares is 85% of the fair market value of CBIZ Common Stock on the last day of the purchase period. Purchase periods begin on the sixteenth day of the month and end on the fifteenth day of the subsequent month. Other than a one-year holding period from the date of purchase, there is no vesting or other restrictions on the stock purchased by employees under the ESPP.

Under the ESPP, the total number of shares of Common Stock that can be purchased shall not exceed two million shares. For the years ended December 31, 2013 and 2012, approximately 0.1 million and 0.2 million shares were purchased under the ESPP, respectively, and approximately $0.1 million and $0.2 million was recorded as compensation expense, respectively.

Stock Awards

Stock awards outstanding at December 31, 2013 were granted pursuant to the 2002 Amended and Restated Stock Incentive Plan (“the Plan”), which expires in 2021. A maximum of 15.0 million stock options, restricted stock or other stock based compensation awards may be granted under the Plan. Shares subject to award under the Plan may be authorized and unissued shares of CBIZ Common Stock or may be treasury shares.

CBIZ granted stock options and restricted stock awards under the Plan. The terms and vesting schedules for stock-based awards vary by type and date of grant. At December 31, 2013, approximately 2.3 million shares were available for future grant.

CBIZ utilized the Black-Scholes-Merton option-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during the years ended December 31, 2013, 2012 and 2011 were determined using the following weighted average assumptions:


	2013			2012			2011
Expected volatility(1)		33.46	%		32.86	%		32.24	%
Expected option life (years)(2)		4.85			4.85			4.85
Risk-free interest rate(3)		0.75	%		0.78	%		2.20	%
Expected dividend yield(4)		0.00	%		0.00	%		0.00	%

(1)	The expected volatility assumption was determined based upon the historical volatility of CBIZ’s stock price, using daily price intervals.

(2)	The expected option life was determined based upon CBIZ’s historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time it takes the option to vest.

(3)	The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options.

(4)	The expected dividend yield assumption was determined in view of CBIZ’s historical and estimated dividend payouts. CBIZ does not expect to change its dividend payout policy in the foreseeable future.

During the years ended December 31, 2013, 2012 and 2011, CBIZ recognized compensation expense for these awards as follows (in thousands):


	2013		2012		2011
Stock options	$	2,748	$	2,981	$	3,137
Restricted stock awards		2,907		2,907		2,817

Total stock-based compensation expense before income tax benefit	$	5,655	$	5,888	$	5,954

Stock Options

Stock options granted during the years ended December 31, 2013, 2012 and 2011 were generally subject to a 25% incremental vesting schedule over a four-year period commencing from the date of grant. Stock options expire six years from the date of grant and are awarded with an exercise price equal to the market value of CBIZ’s Common Stock on the date of grant. At the discretion of the Compensation Committee of the Board of Directors, options awarded under the plan may vest in a time period shorter than four years. Under each of the plans, stock options awarded to non-employee directors have generally been granted with immediate vesting. Stock options may be granted alone or in addition to other awards and may be of two types: incentive stock options and nonqualified stock options. In the event the optionee of an incentive stock option owns, at the time such stock option is awarded or granted, more than ten percent of the voting power of all classes of stock of CBIZ, the option price shall not be less than 110% of such fair market value. During the years ended December 31, 2013, 2012 and 2011, no individual who may receive options had an ownership in excess of ten percent of the voting power of all classes of CBIZ stock. Stock option activity during the year ended December 31, 2013 was as follows:


	Number of Options (in thousands)			Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value (in millions)
Outstanding at December 31, 2012		7,541		$	7.18
Granted		1,497		$	6.52
Exercised		(1,846	)	$	7.57
Expired or canceled		(1,157	)	$	7.28

Outstanding at December 31, 2013		6,035		$	6.88		3.34 years	$	13.5

Vested and exercisable at December 31, 2013		2,695		$	7.33		2.06 years	$	4.8

The weighted-average grant-date fair value of stock options granted during the years ended December 31, 2013, 2012 and 2011 was $2.9 million, $2.5 million and $3.5 million, respectively. The aggregate intrinsic value of stock options exercised during each of the years ended December 31, 2013, 2012 and 2011 was $2.0 million, $0.8 million and $0.8 million, respectively. The intrinsic value is calculated as the difference between CBIZ’s stock price on the exercise date and the exercise price of each option exercised. At December 31, 2013, CBIZ had unrecognized compensation cost for non-vested stock options of $6.6 million to be recognized over a weighted average period of approximately 1.4 years.

Restricted Stock Awards

Under the Plan, certain employees and non-employee directors were granted restricted stock awards. Restricted stock awards are independent of option grants and are granted at no cost to the recipients. The awards are subject to forfeiture if employment terminates prior to the release of restrictions, generally one to four years from the date of grant. Recipients of restricted stock awards are entitled to the same dividend and voting rights as holders of other CBIZ Common Stock, subject to certain restrictions during the vesting period, and the awards are considered to be issued and outstanding from the date of grant. Shares granted under the plan cannot be sold, pledged, transferred or assigned during the vesting period.

Restricted stock award activity during the year ended December 31, 2013 was as follows:


	Number of Shares (in thousands)			Weighted Average Grant-Date Fair Value(1)
Non-vested at December 31, 2012		1,078		$	6.66
Granted		530		$	6.44
Vested		(433	)	$	6.87
Forfeited		(92	)	$	6.56

Non-vested at December 31, 2013		1,083		$	6.48

(1)	Represents weighted average market value of the shares as the awards are granted at no cost to the recipients.

At December 31, 2013, CBIZ had unrecognized compensation cost for restricted stock awards of $7.0 million to be recognized over a weighted average period of approximately 1.3 years. The total fair value of shares vested during the years ended December 31, 2013, 2012 and 2011 was approximately $3.0 million, $2.9 million and $2.4 million, respectively. The market value of shares awarded during the years ended December 31, 2013, 2012 and 2011 was $3.4 million, $3.0 million and $3.6 million, respectively. This market value was recorded as unearned compensation and is being expensed ratably over the periods which the restrictions lapse. Awards outstanding at December 31, 2013 will be released from restrictions at dates ranging from February 2014 through May 2017.

Earnings Per Share

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Earnings Per Share

16. Earnings Per Share

Basic earnings per share is computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share is computed by dividing net income by diluted weighted average shares. Diluted weighted average shares are determined using the weighted average number of common shares outstanding during the period plus the dilutive effect of potential future issues of common stock relating to CBIZ’s stock award programs, CBIZ’s convertible senior subordinated notes, business acquisitions, and other potentially dilutive securities. In calculating diluted earnings per share, the dilutive effect of stock awards is computed using the average market price for the period, in accordance with the treasury stock method.

As described in Note 8, CBIZ’s 2006 Notes and 2010 Notes may result in future issuances of CBIZ common stock. Under the net share settlement method, potential shares issuable under the 2006 Notes and 2010 Notes will be considered dilutive, and will be included in the calculation of diluted weighted average shares, if the Company’s market price per share exceeds the conversion price of $10.63 for the 2006 Notes and $7.41 of the 2010 Notes. As of December 31, 2013, 2012 and 2011, the Company’s average annual market price per share had not exceeded the conversion price of the 2006 Notes or 2010 Notes.

The following table sets forth the computation of basic and diluted earnings per share from continuing operations (in thousands, except per share data):


	Year Ended December 31,
	2013		2012		2011
Numerator:
Income from continuing operations	$	24,989	$	22,752	$	19,139

Denominator:
Basic
Weighted average common shares outstanding		48,632		49,002		49,328

Diluted
Stock Options(1)		194		—		61
Restricted stock awards(1)		263		186		179
Contingent shares(2)		52		64		31

Diluted weighted average common shares outstanding		49,141		49,252		49,599

Earnings Per Share:
Basic earnings per share from continuing operations	$	0.51	$	0.46	$	0.39

Diluted earnings per share from continuing operations	$	0.51	$	0.46	$	0.39

(1)	For the years ended December 31, 2013, 2012 and 2011, a total of 6.1 million, 8.2 million and 6.4 million stock based awards, respectively, were excluded from the calculation of diluted earnings per share as their exercise prices would render them 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. See Note 19 for further discussion of acquisitions.

Supplemental Cash Flow Disclosures

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Disclosures

17. Supplemental Cash Flow Disclosures

Cash paid for interest and income taxes during the years ended December 31, 2013, 2012, and 2011 were as follows (in thousands):


	2013		2012		2011
Interest	$	10,783	$	11,089	$	11,712

Income taxes(1)	$	67,941	$	12,902	$	16,735

(1)	Approximately $47.5 million related to the gain on sale of MMP is included in cash paid for income taxes for the year ended December 31, 2013.

Supplemental Disclosures of Non-Cash Investing and Financing Activities

Non-cash investing and financing activities during the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):


	2013		2012		2011
Business acquisitions, including contingent consideration earned	$	2,417	$	11,849	$	19,601

Estimated contingent purchase price payable	$	5,288	$	15,659	$	9,735

Non-cash consideration paid for business acquisitions and intangible assets were generally in the form of notes receivable, notes payable and CBIZ Common Stock.

Related Parties	12 Months Ended
Related Parties	Dec. 31, 2013
Related Party Transactions [Abstract]
Related Parties	18. Related Parties The following is a summary of certain agreements and transactions between or among CBIZ and certain related parties. It is CBIZ’s policy to enter into transactions with related parties on terms that are no less favorable than those that would be available from unaffiliated parties. Based on CBIZ’s experience and the terms of its transactions with unaffiliated parties, it is the Audit Committee of the Board of Directors’ and managements’ belief that the transactions described below met these standards at the time of the transactions. Management reviews these transactions as they occur and monitors them for compliance with the Company’s Code of Conduct, internal procedures and applicable legal requirements. The Audit Committee reviews and ratifies such transactions annually, or as they are more frequently brought to the attention of the Audit Committee by the Company’s Director of Internal Audit, General Counsel or other members of Management. Pursuant to an agreement (the “Westbury Agreement”) entered into on September 14, 2010 by CBIZ with its largest shareholder at that time, Westbury, CBIZ purchased 7,716,669 shares of CBIZ’s common stock at $6.25 per share for a total cost of approximately $48.5 million. Pursuant to the Westbury Agreement, CBIZ also purchased an option for $5.0 million to purchase up to approximately 7.7 million shares of CBIZ’s common stock at a price of $7.25 per share, which constituted the remaining shares of CBIZ’s common stock held by Westbury. On August 30, 2013, concurrent with the sale of MMP, CBIZ repurchased 3.85 million shares from Westbury, which was 50% of Westbury’s then current holdings of the Company’s common stock, at a price of $6.65 per share, which represented the 60-day moving average share price at July 1, 2013. The total cost of this repurchase was $25.7 million. The option to repurchase the remaining shares from Westbury expired on September 30, 2013. A number of the businesses acquired by CBIZ are located in properties owned indirectly by and leased from persons employed by CBIZ, none of whom are members of CBIZ’s senior management. In the aggregate, CBIZ paid approximately $2.1 million, $2.0 million and $2.0 million during the years ended December 31, 2013, 2012 and 2011, respectively, under such leases which management believes were at market rates. Rick L. Burdick, a director of CBIZ, is a partner of Akin Gump Strauss Hauer & Feld LLP (“Akin Gump”). Akin Gump performed legal work for CBIZ during the years ended December 31, 2013, 2012 and 2011 for which the firm received approximately $0.4 million, $0.2 million and $0.5 million from CBIZ, respectively. Richard C. Rochon, a Director of CBIZ, is an officer or director of, or holds or controls a significant but not controlling interest in, various entities which obtained business advisory and tax services provided by a CBIZ subsidiary. The fees paid to this subsidiary totaled approximately $0.3 million, $0.3 million and $0.4 million for the years ended December 31, 2013, 2012 and 2011, respectively. CBIZ maintains joint-referral relationships and administrative service agreements with independent licensed CPA firms under which CBIZ provides administrative services in exchange for a fee. These firms are owned by licensed CPAs who are employed by CBIZ subsidiaries and provide audit and attest services to clients including CBIZ’s clients. The CPA firms with which CBIZ maintains administrative service agreements operate as limited liability companies, limited liability partnerships or professional corporations. The firms are separate legal entities with separate governing bodies and officers. CBIZ has no ownership interest in any of these CPA firms, and neither the existence of the administrative service agreements nor the providing of services thereunder is intended to constitute control of the CPA firms by CBIZ. CBIZ and the CPA firms maintain their own respective liability and risk of loss in connection with performance of each of its respective services, and CBIZ does not believe that its arrangements with these CPA firms result in additional risk of loss. CBIZ acted as guarantor for letters of credit for a CPA firm with which it has an affiliation. The letters of credit totaled $1.9 million as of December 31, 2013 and 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 consolidated financial statements. Management does not expect any material changes to result from these instruments as performance is not expected to be required.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Acquisitions

12 Months Ended

Dec. 31, 2013

Business Combinations [Abstract]

Acquisitions

19. Acquisitions

During the year ended December 31, 2013, CBIZ acquired substantially all of the assets of two companies: Associated Insurance Agents (“AIA”), an insurance brokerage agency specializing in property and casualty insurance, located in Minneapolis, Minnesota and Knight Field Fabry LLP (“Knight”), an accounting and financial services company located in Denver, Colorado. The operating results of AIA are reported in the Employee Services practice group and the operating results of Knight are reported in the Financial Services practice group.

Aggregate consideration for these acquisitions is expected to be approximately $10.8 million, which consists of $4.9 million in cash paid at closing, $0.4 million in guaranteed future consideration, and $5.5 million net present value in contingent consideration to be settled in cash, subject to the acquired operations achieving certain performance targets.

The aggregate purchase price for these acquisitions was allocated as follows (in thousands):


Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	202
Accounts receivable, net		578
Other assets		137
Identifiable intangible assets		3,002
Accounts payable		(835	)
Accrued liabilities		(416	)
Deferred Taxes		(1,165	)

Total identifiable net assets	$	1,503
Goodwill		9,278

Aggregate purchase price	$	10,781

Under the terms of the acquisition agreements, a portion of the purchase price is contingent on future performance of the businesses acquired. The maximum potential undiscounted amount of all future payments that CBIZ could be required to make under the contingent arrangements is $6.1 million. CBIZ is required to record the fair value of this obligation at the acquisition date. CBIZ determined, utilizing a probability weighted income approach, that the fair value of the contingent consideration arrangement was $5.5 million, of which $1.2 million was recorded in “Contingent purchase price liability — current” and $4.3 million was recorded in “Contingent purchase price liability — non-current” in the consolidated balance sheets at December 31, 2013.

The goodwill of $9.3 million arising from the acquisitions in 2013 consists largely of expected future earnings and cash flows from the existing management team, as well as the synergies created by the integration of the new businesses within the CBIZ organization, including cross-selling opportunities expected with the Company’s Financial Services group and the Employee Services group, to help strengthen the Company’s existing service offerings and expand the Company’s market position. Goodwill totaling $1.4 million is expected to be deductible for income tax purposes.

During the year ended December 31, 2013, CBIZ purchased three client lists, two of which are reported in the Employee Services practice group and one reported in the Financial Services practice group. Total consideration for these client lists was $0.3 million cash paid at closing and an additional $0.3 million in cash, which is contingent upon future financial performance of the client list.

In addition, CBIZ paid $10.1 million in cash and issued approximately 184,000 shares of common stock during the year ended December 31, 2013 as contingent earnouts for previous acquisitions. During the year ended December 31, 2013, CBIZ also increased the fair value of the contingent purchase price liability related to CBIZ’s prior acquisitions by $1.1 million due to higher than originally projected future results of the acquired businesses. This increase of $1.1 million is included in “Other income, net” in the consolidated statements of comprehensive income. Refer to Note 6 for further discussion of contingent purchase price liabilities.

During the year ended December 31, 2012, CBIZ acquired substantially all of the assets of eight companies, 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”), 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”). Meridian, with offices in Boca Raton, Florida and Atlanta, Georgia, is an insurance brokerage specializing in multiple insurance products and services including property and casualty, bonding, personal lines and employee benefits. PCI, located in Cranston, Rhode Island, is an employee benefits brokerage firm that offers long-term healthcare cost reduction strategies through a unique system comprised of technology, innovative plan design, educational tools and tangible financial health incentives. Stoltz, with offices in Midland, San Antonio and Amarillo, Texas, is an insurance brokerage offering multiple insurance products and services including property and casualty, personal lines and employee benefits with specialization in oil and gas related risk management. Trinity, located in Atlanta, Georgia, is a specialty property and casualty brokerage firm focused primarily on medical malpractice insurance to the healthcare industry and specialized insurance to the transportation industry. SEBS-Pruett, with offices in Nashville, Chattanooga, Johnson City and Knoxville, Tennessee, is an employee benefit and consulting firm for mid-sized businesses. Leavitt, located in Campbell, California, provides employee benefits, retirement plan services and ancillary business support and services to clients in the San Jose region. PCS, located in Brooklyn Center, Minnesota, provides payroll, payroll tax, time and labor and human resources solutions to small and mid-sized clients. PHBV, with offices in Richmond, Virginia; Baltimore, Maryland; Indianapolis, Indiana; Austin, Texas; Cranford, New Jersey; and Raleigh, North Carolina, is a professional consulting and accounting service provider specializing in health care compliance on behalf of federal and state government agencies. The operating results of Meridian, Primarily Care, Stoltz, Trinity, SEBS-Pruett, Leavitt and PCS are reported in the Employee Services practice group, and the operating results of PHBV are reported in the Financial Services practice group. As a result of these acquisitions, revenue of approximately $25.4 million was recorded during the year ended December 31, 2012.

During the year ended December 31, 2012, CBIZ also acquired substantially all of the assets of ProMedical, Inc. (“ProMedical”), a full-service provider of medical billing and practice management services for hospital-based anesthesiology practices, located in Ocala, Florida. This acquired unit was subsequently sold on August 30, 2013 as part of the sale of the MMP. Accordingly, the disclosures below have been restated to exclude the acquisition of ProMedical. The acquisition of ProMedical resulted in recording a $2.2 million contingent liability, which remains the responsibility of CBIZ.

Aggregate consideration for these acquisitions consisted of approximately $74.2 million in cash, $3.6 million in CBIZ Common Stock, $4.5 million in short-term notes payable, $1.7 million in guaranteed future consideration, and $15.4 million in contingent consideration.

The aggregate purchase price for these acquisitions, was allocated as follows (in thousands):


Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	422
Funds held for clients		39,193
Accounts receivable, net (as adjusted)		7,618
Fixed assets and other		1,300
Identifiable intangible assets		39,300
Accrued liabilities		(5,113	)
Client fund obligations		(39,193	)
Deferred tax liability		(1,236	)

Total identifiable net assets	$	42,291
Goodwill (as adjusted)		57,190

Aggregate purchase price	$	99,481

Under the terms of the acquisition agreements, a portion of the purchase price is contingent on future performance of the businesses acquired. The maximum potential undiscounted amount of all future payments that CBIZ could be required to make under the contingent arrangements is $18.5 million. CBIZ is required to record the fair value of this obligation at the acquisition date. CBIZ determined, utilizing a probability weighted income approach, that the fair value of the contingent consideration arrangement was $15.4 million, of which $4.6 million was recorded in “Contingent purchase price liability — current” and $10.8 million was recorded in “Contingent purchase price liability — non-current” in the consolidated balance sheet at December 31, 2012.

The goodwill of $57.2 million arising from the acquisitions for the year ended December 31, 2012 consists largely of expected future earnings and cash flow from the existing management team, as well as the synergies created by the integration of the new business .within the CBIZ organization, including cross-selling opportunities expected with the Company’s Financial Services group and the Employee Services group, to help strengthen the Company’s existing service offerings and expand the Company’s market position. Goodwill totaling $53.0 million is expected to be deductible for income tax purposes.

On February 1, 2012, CBIZ also purchased an employee benefits and consulting client list which is reported in the Employee Services practice group. Aggregate consideration for this client list consisted of up to $2.5 million in cash, which is contingent upon future financial performance of the client list.

In addition, CBIZ paid $25.6 million in cash and issued approximately 402,000 shares of Common Stock and 41,314 shares of Common Stock became issuable during the year ended December 31, 2012 as contingent earnouts for previous acquisitions. During the year ended December 31, 2012, CBIZ also reduced the fair value of the contingent purchase price liability related to CBIZ’s prior acquisitions by $1.1 million due to lower than originally projected future results of the acquired businesses. This reduction of $1.1 million is included in “Other (expense) income, net” in the consolidated statements of comprehensive income. Refer to Note 6 for further discussion of contingent purchase price liabilities.

During the year ended December 31, 2011, CBIZ acquired four companies: Thompson Dunavant PLC, Multiple Benefit Services, Inc. (“MBS”), Gresham Smith LLC and Atlantic MDR, LLC (d/b/a Advantage Benefit Planning) (“ABP”). Thompson Dunavant PLC, a full-service accounting and financial services company located in Memphis, Tennessee, provides tax and financial consulting services to clients of various sizes and in a variety of industries. MBS, an employee benefits company located in Atlanta, Georgia, provides employee benefit consulting and support services to clients in a wide variety of industries. Gresham Smith LLC, with offices in Tulsa, Oklahoma and St. Louis, Missouri, provides traditional accounting services to privately held, for profit clients. ABP, located in Pleasantville, New Jersey, provides employee benefits and retirement planning services. The operating results of Thompson Dunavant PLC and Gresham Smith LLC are reported in the Financial Services practice group. The operating results of MBS and ABP are reported in the Employee Services practice group.

Aggregate consideration for these acquisitions is expected to be approximately $29.6 million, which consists of $11.8 million in cash and $3.3 million in CBIZ Common Stock that was paid at closing, $1.1 million in guaranteed future consideration, and $13.4 million net present value in contingent consideration to be settled primarily in cash and a portion in Common Stock, subject to the acquired operations achieving certain performance targets.

The aggregate purchase price for these acquisitions was allocated as follows (in thousands):


Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	273
Accounts receivable, net		3,606
Fixed assets and other		437
Identifiable intangible assets		11,072
Deferred income taxes — non-current		(1,775	)
Accrued liabilities		(924	)

Total identifiable net assets	$	12,689
Goodwill		16,869

Aggregate purchase price	$	29,558

Under the terms of the acquisition agreements, a portion of the purchase price is contingent on future performance of the businesses acquired. The potential undiscounted amount of all future payments that CBIZ could be required to make under the contingent arrangements is between $0 and $15.1 million. CBIZ is required to record the fair value of these obligations at the acquisition date. CBIZ determined, utilizing a probability weighted income approach, that the fair value of the contingent consideration arrangements was $13.4 million, of which $4.1 million was recorded in “Other current liabilities” and $9.3 million was recorded in “Other non-current liabilities” in the consolidated balance sheets at December 31, 2011.

The goodwill of $16.9 million arising from the acquisitions in 2011 consists largely of expected future earnings and cash flow from the existing management team, as well as the synergies created by the integration of the new businesses within the CBIZ organization, including cross-selling opportunities expected with the Company’s Financial Services group and the Employee Services group, to help strengthen the Company’s existing service offerings and expand the Company’s market position. Goodwill totaling $11.8 million is expected to be deductible for income tax purposes.

CBIZ also purchased one client list in 2011 which is reported in the Employee Services practice group. Consideration for this acquisition consisted of $0.8 million cash paid at closing and up to an additional $0.6 million in cash which is contingent upon future financial performance of the client list.

During the year ended December 31, 2011, CBIZ reduced the fair value of the contingent purchase price liability related to CBIZ’s prior acquisitions by $3.5 million due to lower than originally projected future results of the acquired businesses. This reduction of $3.5 million is included in “Other income, net” in the consolidated statements of comprehensive income. See Note 6 for further discussion of contingent purchase price liabilities.

In addition, CBIZ paid $16.7 million in cash, issued approximately 38,900 shares of Common Stock, and 251,100 shares of Common Stock became issuable during the year ended December 31, 2011 as contingent proceeds and payments against notes payable for previous acquisitions.

The operating results of all acquired businesses are included in the accompanying consolidated financial statements since the dates of acquisition. Client lists and non-compete agreements are 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) is allocated to goodwill.

Additions to goodwill, client lists and other intangible assets resulting from acquisitions and contingent consideration earned during the years ended December 31, 2013 and 2012 were as follows (in thousands):


	2013		2012
Goodwill	$	9,575	$	57,688

Client lists	$	3,819	$	40,165

Other intangible assets	$	182	$	1,450

The additions to goodwill include purchase price adjustments made in 2013 that retrospectively adjusted 2012 goodwill by a total of $1.4 million. These purchase price adjustments resulted from finalizing net working capital arrangements pertaining to two acquisitions made in 2012. The result of these adjustments was a $0.7 million reduction of goodwill for each of the Financial Services and Employee Services operating segments.

As a result of CBIZ’s acquisition activities in 2012, the following table provides unaudited pro forma financial information for CBIZ as if all the acquisitions were acquired on January 1, 2012. The unaudited pro forma financial information includes the effect of financing resulting in interest expense of approximately $2.0 million, amortization expense of $2.6 million resulting from acquired intangible assets, and other adjustments to normalize certain expenses such as benefits, commissions and incentive compensation. The unaudited pro forma results of operations are presented for illustrative purposes only and are not necessarily indicative of the results of operation 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. No pro forma information is presented for the year ended December 31, 2011 due to lack of available data.


	Twelve Months Ended December 31, 2012
	Consolidated As Reported		Pro Forma Adjustments		Pro Forma Consolidated
Revenue	$	626,538	$	44,879	$	671,417
Net income	$	31,146	$	4,585	$	35,731
Earnings per share:
Basic	$	0.63	$	0.09	$	0.72
Diluted	$	0.63	$	0.09	$	0.72
Weighted average common shares outstanding:
Basic		49,002		435		49,437
Diluted		49,252		419		49,671

- 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

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
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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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Reference 5: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
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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
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Publisher FASB
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Discontinued Operations and Divestitures

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Divestitures

20. 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

During the year ended December 31, 2013, CBIZ sold all of the issued and outstanding capital stock of CBIZ Medical Management Professionals, Inc. and CBIZ Medical Management, Inc. and substantially all of the stock of their subsidiary companies, collectively consisting of all of CBIZ’s MMP’s ongoing operations and business for a purchase price of $201.6 million, subject to final working capital adjustments pursuant to a Stock Purchase Agreement among CBIZ Operations, Inc. and Zotec Partners, LLC dated July 26, 2013. Certain adjustments were determined to be necessary to reflect the operating results and financial position of MMP as discontinued operations. These adjustments include an allocation for interest expense and tax expense, as well as an allocation of deferred tax accounts that specifically relate to MMP. The interest charges were based on the assumption that $40.0 million of the credit facility debt was related to MMP, thus the interest related to the $40.0 million was charged to MMP at the respective annual rate of interest for the credit facility. Tax expense was allocated to MMP at its respective individual tax rate. The assets and liabilities of MMP have been consolidated and are included in “Assets of discontinued operations” and “Liabilities of discontinued operations” on the consolidated balance sheets as of December 31, 2012. The results of operations for MMP for the years ended December 31, 2013, 2012 and 2011 are included in “Income for discontinued operations, net of tax,” and the gain on the sale of MMP is recorded in “Gain on sale of discontinued operations, net of tax” on the consolidated statements of comprehensive income.

In addition, during the fourth quarter of 2013, CBIZ made the decision to divest the operations of its property tax business located in Leawood, Kansas, as a result of declining growth and profitability. This business is being held for sale at December 31, 2013, with the results of operations being included in “Income for discontinued operations, net of tax” on the consolidated statements of comprehensive income. This business was previously reported in the Financial Services practice group.

During the year ended December 31, 2012, CBIZ did not sell any operations. Gains recorded for the year ended December 31, 2012 related to contingent proceeds of $0.1 million for a National Practices operation that was sold during 2010.

During the year ended December 31, 2011, CBIZ sold a business from the Financial Services practice group and will receive contingent proceeds from this sale transaction based on revenue over the three-year period ending December 31, 2014. As part of the sale of this business, CBIZ reduced its goodwill balance by approximately $0.3 million.

Revenue and results from operations of discontinued operations for the years ended December 31, 2013, 2012 and 2011 are separately reported as “Income from operations of discontinued operations, net of tax” in the consolidated statements of comprehensive income and were as follows (in thousands):


	2013		2012		2011
Revenue	$	92,007	$	139,574	$	143,478

Income from operations of discontinued operations before income tax expense	$	5,131	$	13,548	$	14,727
Income tax expense		2,593		5,244		5,873

Income from operations of discontinued operations operations, net of tax	$	2,538	$	8,304	$	8,854

Gains or losses 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. Additionally, proceeds that are contingent upon a divested operation’s actual future performance are recorded as gain on sale of discontinued operations in the period they are earned.

Gains on disposals of discontinued operations for the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):


	2013		2012		2011
Gain on disposal of discontinued operations, before income tax expense	$	107,533	$	142	$	207
Income tax expense		49,197		52		193

Gain on disposal of discontinued operations, net of tax	$	58,336	$	90	$	14

At December 31, 2013 and 2012, the assets and liabilities of businesses classified as discontinued operations are reported separately in the accompanying consolidated financial statements and consisted of the following (in thousands):


	2013			2012
Assets:
Accounts receivable, net	$	1,068		$	19,751
Goodwill and other intangible assets, net		0			80,222
Property and equipment, net		0			2,609
Other assets		24			2,544

Assets of discontinued operations	$	1,092		$	105,126

Liabilities:
Accounts payable	$	72		$	4,099
Accrued personnel		161			4,256
Accrued expenses		139			2,296
Other liabilities		(2	)		3,530

Liabilities of discontinued operations	$	370		$	14,181

Divestitures

Gains or 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. On December 31, 2013, CBIZ sold its mergers and acquisition business. No gain or loss was recorded as a result of the sale. Gains totaling $0.1 million, $2.8 million and $2.9 million the years ended December 31, 2013, 2012 and 2011, respectively, were recorded and relate to sales made in the respective period, contingent consideration earned on sales made in previous periods, and deferred gains that are recognized as cash payments are received. CBIZ received cash proceeds for divestiture activity totaling $0.1 million, $1.4 million and $0.9 million for the years ended December 31, 2013, 2012 and 2011, respectively. As a result of the sale of CBIZ’s individual wealth management business on January 1, 2011, goodwill was reduced by $2.2 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1436-107760

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759

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-Publisher FASB
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e1012-107759

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
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-URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228

Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2941-110230

+ Details

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited)

21. Quarterly Financial Data (Unaudited)

The following is a summary of the unaudited quarterly results of operations for the years ended December 31, 2013 and 2012 (in thousands, except per share amounts).


	2013
	March 31,			June 30,			September 30,			December 31,
Revenue	$	201,189		$	172,229		$	168,779		$	149,836
Operating expenses		159,389			151,091			150,258			147,992

Gross margin		41,800			21,138			18,521			1,844
Corporate general and administrative		9,984			7,649			8,944			7,821

Operating income (loss)		31,816			13,489			9,577			(5,977	)
Other income (expense):
Interest expense		(4,056	)		(4,145	)		(3,815	)		(3,358	)
Gain on sale of operations, net		18			48			6			7
Other income, net		1,728			515			2,371			3,203

Total other expense, net		(2,310	)		(3,582	)		(1,438	)		(148	)

Income (loss) from continuing operations before income tax expense (benefit)		29,506			9,907			8,139			(6,125	)
Income tax expense (benefit)		12,385			4,287			2,663			(2,897	)

Income (loss) from continuing operations		17,121			5,620			5,476			(3,228	)
Income (loss) from operations of discontinued operations, net of tax		1,159			1,622			569			(812	)
Gain on disposal of discontinued operations, net of tax		23			1,905			56,315			93

Net income (loss)	$	18,303		$	9,147		$	62,360		$	(3,947	)

Earnings (loss) per share:
Basic:
Continuing operations	$	0.35		$	0.11		$	0.11		$	(0.07	)
Discontinued operations		0.02			0.07			1.17			(0.01	)

Net income	$	0.37		$	0.18		$	1.28		$	(0.08	)

Diluted:
Continuing operations	$	0.34		$	0.11		$	0.11		$	(0.07	)
Discontinued operations		0.02			0.07			1.16			(0.01	)

Net income	$	0.37		$	0.18		$	1.27		$	(0.08	)

Basic weighted average common shares		49,417			49,639			48,504			46,981

Diluted weighted average common shares		49,836			49,929			49,003			46,981


	2012
	March 31,			June 30,			September 30,			December 31,
Revenue	$	187,325		$	153,936		$	149,312		$	135,965
Operating expenses		149,172			135,564			136,773			133,977

Gross margin		38,153			18,372			12,539			1,988
Corporate general and administrative		10,545			7,575			7,475			4,615

Operating income (loss)		27,608			10,797			5,064			(2,627	)
Other income (expense):
Interest expense		(3,791	)		(3,831	)		(3,576	)		(3,801	)
Gain on sale of operations, net		2,590			49			21			106
Other income (expense), net		3,365			(884	)		2,542			3,191

Total other income (expense), net		2,164			(4,666	)		(1,013	)		(504	)

Income (loss) from continuing operations before income tax expense (benefit)		29,772			6,131			4,051			(3,131	)
Income tax expense (benefit)		12,487			2,267			1,032			(1,715	)

Income (loss) from continuing operations		17,285			3,864			3,019			(1,416	)
Income from operations of discontinued operations, net of tax		1,478			1,966			2,256			2,604
Gain on disposal of discontinued operations, net of tax		22			18			32			18

Net income	$	18,785		$	5,848		$	5,307		$	1,206

Earnings (loss) per share:
Basic:
Continuing operations	$	0.35		$	0.08		$	0.06		$	(0.03	)
Discontinued operations		0.03			0.04			0.05			0.05

Net income	$	0.38		$	0.12		$	0.11		$	0.02

Diluted:
Continuing operations	$	0.35		$	0.08		$	0.06		$	(0.03	)
Discontinued operations		0.03			0.04			0.05			0.05

Net income	$	0.38		$	0.12		$	0.11		$	0.02

Basic weighted average common shares		49,103			49,041			48,895			48,967

Diluted weighted average common shares		49,531			49,244			49,109			48,967

During the fourth quarter of 2012, CBIZ recorded proceeds of $1.9 million in other income (expense), net resulting from a legal settlement. In addition, CBIZ reduced the fair value of the contingent purchase price liability related to CBIZ’s prior acquisitions by $0.7 million due to lower than originally projected future results of the acquired businesses. These items are included in “Other income (expense), net” in the consolidated statements of comprehensive income.

Segment Disclosures

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Segment Disclosures

22. Segment Disclosures

CBIZ’s business units have been aggregated into three practice groups: Financial Services, Employee Services 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 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 table below.

Financial Services

Employee Services

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

• Executive Recruiting

• Actuarial Services

• Managed Networking and
Hardware Services

• Health Care Consulting

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 certain health care costs, gains or losses attributable to assets held in the Company’s deferred compensation plan, share-based compensation, 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. Upon consolidation, 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.

CBIZ operates in the United States and Canada and revenue generated from such operations during the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	Year Ended December 31,
	2013		2012		2011
United States	$	690,329	$	624,883	$	589,605
Canada		1,704		1,655		1,665

Total Revenue	$	692,033	$	626,538	$	591,270

There is no one customer that represents a significant portion of CBIZ’s revenue.

Segment information for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	Year Ended December 31, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	456,649	$	204,863		$	30,521	$	—		$	692,033
Operating expenses		395,976		168,696			27,589		16,469			608,730

Gross margin		60,673		36,167			2,932		(16,469	)		83,303
Corporate general & admin		—		—			—		34,398			34,398

Operating income (loss)		60,673		36,167			2,932		(50,867	)		48,905
Other income (expense):
Interest expense		—		(24	)		—		(15,350	)		(15,374	)
Gain on sale of operations, net		—		—			—		79			79
Other income, net		492		297			1		7,027			7,817

Total other income (expense)		492		273			1		(8,244	)		(7,478	)

Income (loss) from continuing operations before income tax expense	$	61,165	$	36,440		$	2,933	$	(59,111	)	$	41,427


	Year Ended December 31, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	410,195	$	186,217		$	30,126	$	—		$	626,538
Operating expenses		357,378		155,311			26,713		16,084			555,486

Gross margin		52,817		30,906			3,413		(16,084	)		71,052
Corporate general & admin		—		—			—		30,210			30,210

Operating income (loss)		52,817		30,906			3,413		(46,294	)		40,842
Other income (expense):
Interest expense		—		(30	)		—		(14,969	)		(14,999	)
Gain on sale of operations, net		—		—			—		2,766			2,766
Other income, net		2,063		1,086			2		5,063			8,214

Total other income (expense)		2,063		1,056			2		(7,140	)		(4,019	)

Income (loss) from continuing operations before income tax expense	$	54,880	$	31,962		$	3,415	$	(53,434	)	$	36,823


	Year Ended December 31, 2011
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	389,743		$	171,205		$	30,322	$	—		$	591,270
Operating expenses		336,206			144,528			26,222		11,572			518,528

Gross margin		53,537			26,677			4,100		(11,572	)		72,742
Corporate general & admin		—			—			—		31,533			31,533

Operating income (loss)		53,537			26,677			4,100		(43,105	)		41,209
Other income (expense):
Interest expense		(2	)		(28	)		—		(16,017	)		(16,047	)
Gain on sale of operations, net		—			—			—		2,920			2,920
Other income, net		26			780			10		2,385			3,201

Total other income (expense)		24			752			10		(10,712	)		(9,926	)

Income (loss) from continuing operations before income tax expense	$	53,561		$	27,429		$	4,110	$	(53,817	)	$	31,283

- 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

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2013
Subsequent Events [Abstract]
Subsequent Events	23. Subsequent Events Effective January 1, 2014, CBIZ acquired substantially all the assets of two companies, Clearview National Partners, L.L.C. (“Clearview”) and Centric Insurance Agency (“Centric”). Clearview, located in Waltham, Massachusetts, is a specialized employee benefits broker focused on providing employee benefit solutions to clients with more than 100 employees. Centric, located in New Providence, New Jersey, is an insurance broker providing property and casualty insurance, with a specialty in education and public schools. Annualized revenue for Clearview and Centric is expected to be approximately $2.5 million and $1.6 million, respectively, and will be reported in the Employee Services practice group. Effective February 1, 2014, CBIZ acquired Lewis, Birch & Ricardo, L.L.C. (“LBR”), located in Tampa, Florida. LBR is a professional tax, accounting and consulting service provider with expertise in matrimonial and family law litigation support, not-for-profit entities and healthcare provider services. Annualized revenue is estimated to be approximately $9.8 million and will be reported in the Financial Services practice group. Subsequent to December 31, 2013 up to the date of this filing, CBIZ repurchased 456,603 shares at a total cost of approximately $3.9 million under the Rule 10b5-1 trading plan, which allows CBIZ to repurchase shares below a predetermined price per share.

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

12 Months Ended

Dec. 31, 2013

Valuation And Qualifying Accounts [Abstract]

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES

CBIZ, INC. AND SUBSIDIARIES

SCHEDULE II — VALUATION AND QUALIFYING ACCOUNTS AND

RESERVES FOR THE YEARS ENDED DECEMBER 31, 2013, 2012 AND 2011

(In thousands)


COLUMN A	COLUMN B		COLUMN C						COLUMN D			COLUMN E
			Additions
	Balance at Beginning of Period		Charged to Cost and Expense		Charged to Other Accounts		Acquisitions and Divestitures		Charge-offs, Net of Recoveries			Balance at End of Period
Year ended December 31, 2013
Allowance deducted from assets to which they apply:
Allowance for doubtful accounts	$	11,801	$	4,767	$	—	$	—	$	(6,390	)	$	10,178


Year ended December 31, 2012
Allowance deducted from assets to which they apply:
Allowance for doubtful accounts	$	9,170	$	5,325	$	—	$	—	$	(2,694	)	$	11,801


Year ended December 31, 2011
Allowance deducted from assets to which they apply:
Allowance for doubtful accounts	$	10,263	$	6,507	$	—	$	—	$	(7,600	)	$	9,170

Organization and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Organization

Organization

Divestiture of Medical Management Professionals

Divestiture of Medical Management Professionals

Stock Purchase Agreement with Westbury Ltd

Stock Purchase Agreement with Westbury Ltd.

Principles of Consolidation

Principles of Consolidation

Use of Estimates

Use of Estimates

The preparation of consolidated financial statements in conformity with United States generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues 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, future 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.

Reclassifications

Reclassifications

Cash and Cash Equivalents

Cash and Cash Equivalents

Cash and cash equivalents include cash on hand and short-term highly liquid investments with an original maturity of three months or less at the date of purchase.

Restricted Cash

Restricted Cash

Funds Held for Clients and Client Fund Obligations

Funds Held for Clients and Client Fund Obligations

Derivative Instruments and Hedging Activities

Derivative Instruments and Hedging Activities

Accounts Receivable and Allowance for Doubtful Accounts

Accounts Receivable and Allowance for Doubtful Accounts

Goodwill

Goodwill

Long-Lived Assets

Long-Lived Assets

Property and Equipment

Property and Equipment


Buildings		25 to 40 years
Furniture and fixtures		5 to 10 years
Capitalized software		2 to 7 years
Equipment		3 to 7 years

Income Taxes

Income Taxes

Revenue Recognition and Valuation of Unbilled Revenues

Revenue Recognition and Valuation of Unbilled Revenues

Revenue recognition as it pertains to each of these arrangements is as follows:

•

Contingent Revenue Arrangements — Revenue is recognized when savings to the client is determined and collection is reasonably assured.

•

Administrative Service Agreement Revenue — Revenue for administrative service fees is recognized as services are provided, based upon actual hours incurred.

•

Commissions which are based upon certain performance targets are recognized at the earlier of written notification that the target has been achieved or cash collection.

•

Operating Expenses

Operating Expenses

Operating Leases

Operating Leases

Share-Based Awards

Share-Based Awards

New Accounting Pronouncements

New Accounting Pronouncements

Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Summary of Estimated Useful Lives Property and Equipment

Depreciation and amortization are provided on a straight-line basis over the following estimated useful lives:


Buildings		25 to 40 years
Furniture and fixtures		5 to 10 years
Capitalized software		2 to 7 years
Equipment		3 to 7 years

Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2013

Receivables [Abstract]

Accounts Receivable, Net

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


	2013			2012
				(As Adjusted)
Trade accounts receivable	$	109,739		$	106,282
Unbilled revenue, at net realizable value		43,546			40,498

Total accounts receivable		153,285			146,780
Allowance for doubtful accounts		(10,178	)		(11,801	)

Accounts receivable, net	$	143,107		$	134,979

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2013

Property Plant And Equipment [Abstract]

Summary of Property and Equipment, Net

Property and equipment, net at December 31, 2013 and 2012 consisted of the following (in thousands):


	2013			2012
Buildings and leasehold improvements	$	18,459		$	17,892
Furniture and fixtures		22,407			20,506
Capitalized software		34,983			33,739
Equipment		10,416			10,184

Total property and equipment		86,265			82,321
Accumulated depreciation and amortization		(67,098	)		(64,538	)

Property and equipment, net	$	19,167		$	17,783

Summary of Depreciation and Amortization Expense Related to Property and Equipment

Depreciation and amortization expense related to property and equipment for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	2013		2012		2011
Operating expenses	$	4,497	$	4,444	$	4,427
Corporate general and administrative expenses		331		307		339

Total depreciation and amortization expense	$	4,828	$	4,751	$	4,766

Goodwill and Other Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2013

Goodwill And Intangible Assets Disclosure [Abstract]

Components of Goodwill and Other Intangible Assets, Net

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


	2013			2012
				(As Adjusted)
Goodwill	$	384,697		$	375,122
Intangibles:
Client lists		132,637			134,987
Other intangibles		7,956			8,501

Total intangibles		140,593			143,488

Total goodwill and other intangibles assets		525,290			518,610
Accumulated amortization:

Client lists		(51,016	)		(44,293	)
Other intangibles		(5,191	)		(4,746	)

Total accumulated amortization		(56,207	)		(49,039	)

Goodwill and other intangible assets, net	$	469,083		$	469,571

Changes in Carrying Amount of Goodwill by Operating Segment

Changes in the carrying amount of goodwill by operating segment for the years ended December 31, 2013 and 2012 were as follows (in thousands):


	Financial Services		Employee Services		National Practices		Total Goodwill
December 31, 2011	$	233,163	$	82,605	$	1,666	$	317,434
Additions (as adjusted)		25,875		31,813		—		57,688

December 31, 2012	$	259,038	$	114,418	$	1,666	$	375,122
Additions		1,677		7,898		—		9,575

December 31, 2013	$	260,715	$	122,316	$	1,666	$	384,697

Amortization Expense Related to Client Lists and Other Intangible Assets

Amortization expense related to client lists and other intangible assets for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	2013		2012		2011
Operating expenses	$	14,041	$	11,967	$	10,543
Corporate general and administrative expenses		15		16		17

Total amortization expense	$	14,056	$	11,983	$	10,560

Amortization Expense for Existing Client Lists and Other Intangible Assets

Amortization expense for existing client lists and other intangible assets for each of the next five years ending December 31 is estimated to be (in thousands):


2014	$	13,655

2015	$	12,311

2016	$	11,437

2017	$	10,765

2018	$	10,031

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2013

Derivative Instruments And Hedging Activities Disclosure [Abstract]

Summary of Bond Activity

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


	2013			2012
Fair value at January 1	$	29,776		$	30,923
Purchases		5,650			5,742
Sales		(845	)		(2,000	)
Maturities and calls		(4,050	)		(4,900	)
Decrease in bond premium		(270	)		(290	)
Fair market value adjustment		(250	)		301

Fair value at December 31	$	30,011		$	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 December 31, 2013 and 2012 (in thousands).


	December 31, 2013
	Notional Amount		Fair Value(2)			Balance Sheet Location
Interest rate swap(1)	$	40,000	$	(452	)	Other current and non-current liabilities


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

(1)

(2)	See additional disclosures regarding fair value measurements in Note 6.

Summary of Effects of Interest Rate Swap

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


	Gain (loss) Recognized in AOCL, net of tax					Loss Reclassified from AOCL into Expense
	Twelve Months Ended December 31,					Twelve Months Ended December 31,
	2013		2012			2013			2012			Location
Interest rate swap	$	230	$	(93	)	$	(459	)	$	(387	)		Interest expense

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2013

Fair Value Disclosures [Abstract]

Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis


	Level		December 31, 2013			December 31, 2012
Deferred compensation plan assets		1	$	51,953		$	39,779
Corporate and municipal bonds		1	$	30,011		$	29,776
Interest rate swap		2	$	(452	)	$	(817	)
Contingent purchase price liabilities		3	$	(25,196	)	$	(30,012	)

Change in Level 3 Fair Values of Contingent Purchase Price Liability

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


	Contingent Purchase Price Liabilities
Beginning balance — January 1, 2012	$	(25,325	)
Additions from business acquisitions		(17,611	)
Payment of contingent purchase price payable		11,970
Change in fair value of contingency		1,135
Change in net present value of contingency		(181	)

Balance — December 31, 2012	$	(30,012	)

Additions from business acquisitions		(5,487	)
Payment of contingent purchase price payable		11,511
Change in fair value of contingency		(1,102	)
Change in net present value of contingency		(106	)

Balance — December 31, 2013	$	(25,196	)

Financial Instruments

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


	December 31, 2013				December 31, 2012
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Notes	$	750	$	750	$	750	$	750
2010 Notes	$	124,506	$	173,779	$	121,666	$	135,181

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

Income from Continuing Operations Before Income Taxes

For financial reporting purposes, income from continuing operations before income taxes includes the following components (in thousands):


	2013		2012		2011
United States	$	41,280	$	36,636	$	31,106
Foreign (Canada)		147		187		177

Total	$	41,427	$	36,823	$	31,283

Income Tax Expense (Benefit) Included in Consolidated Statements of Comprehensive Income

Income tax expense included in the consolidated statements of comprehensive income for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	2013			2012			2011
Continuing operations:
Current:
Federal	$	13,695		$	13,124		$	12,788
Foreign		47			47			34
State and local		2,357			2,983			3,095

Total		16,099			16,154			15,917
Deferred:
Federal		(394	)		(1,423	)		(3,261	)
State and local		733			(660	)		(512	)

Total		339			(2,083	)		(3,773	)

Total income tax expense from continuing operations		16,438			14,071			12,144
Discontinued operations:
Operations of discontinued operations:
Current		3,246			4,883			4,999
Deferred		(653	)		361			874

Total		2,593			5,244			5,873
Gain on disposal of discontinued operations:
Current		49,973			52			193
Deferred		(776	)		—			—

Total		49,197			52			193

Total income tax expense from discontinued operations		51,790			5,296			6,066

Total income tax expense	$	68,228		$	19,367		$	18,210

Provision for Income Taxes Attributable to Income from Continuing Operations


	2013			2012			2011
Tax at statutory rate (35%)	$	14,499		$	12,888		$	10,949
State taxes (net of federal benefit)		2,066			1,176			1,343
Business meals and entertainment — non-deductible		624			674			610
Reserves for uncertain tax positions		(531	)		(432	)		(844	)

Other, net		(220	)		(235	)		86

Provision for income taxes from continuing operations	$	16,438		$	14,071		$	12,144

Effective income tax rate		39.7	%		38.2	%		38.8	%

Tax Effects of Temporary Differences That Rises to Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2013 and 2012, were as follows (in thousands):


	2013			2012
Deferred tax assets:
Net operating loss carryforwards	$	2,026		$	2,370
Allowance for doubtful accounts		2,663			2,771
Employee benefits and compensation		23,774			23,967
Lease costs		4,398			3,539
State tax credit carryforwards		2,240			2,258
Other deferred tax assets		3,581			2,598

Total gross deferred tax assets		38,682			37,503
Less: valuation allowance		(926	)		(1,138	)

Total deferred tax assets, net	$	37,756		$	36,365

Deferred tax liabilities:
Accrued interest	$	8,584		$	9,633
Client list intangible assets		3,915			6,425
Goodwill and other intangibles		17,876			8,987
Contingent purchase price liabilities		1,977			2,476
Other deferred tax liabilities		222			361

Total gross deferred tax liabilities	$	32,574		$	27,882

Net deferred tax asset	$	5,182		$	8,483

Summary of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):


	2013			2012			2011
Balance at January 1	$	3,618		$	3,979		$	4,794
Additions for tax positions of the current year		2,647			212			188
Additions for tax positions of prior years		—			323			103
Reductions for tax positions of prior years		—			—			(260	)
Lapse of statutes of limitation		(757	)		(896	)		(846	)

Balance at December 31	$	5,508		$	3,618		$	3,979

Borrowing Arrangements (Tables)

12 Months Ended

Dec. 31, 2013

Debt Disclosure [Abstract]

Summary of Carrying Amount of Debt and Equity Components

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


	2013			2012
Principal amount of notes	$	130,000		$	130,000
Unamortized discount		(5,494	)		(8,334	)

Net carrying amount	$	124,506		$	121,666

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

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


	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

For the years ended December 31, 2013 and 2012, CBIZ recognized interest expense on the 2010 Notes and the 2006 Notes as follows (in thousands):


	2013		2012
Contractual coupon interest	$	6,361	$	6,361
Amortization of discount		2,840		2,638
Amortization of deferred financing costs		720		720

Total interest expense	$	9,921	$	9,719

Summary of Unsecured Credit Facility

facility. Rates for the years ended December 31, 2013 and 2012 were as follows:


	2013	2012
Weighted average rates	2.99%	3.15%

Range of effective rates	1.88% - 3.91%	2.68% - 3.91%

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2013

Equity [Abstract]

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss at December 31, 2013 and 2012 were as follows (in thousands):


	2013			2012
Net unrealized gains on available-for-sale securities, net of income tax expense of $37 and $134, respectively	$	59		$	201
Net unrealized loss on interest rate swap, net of income tax benefit of $167 and $302, respectively		(285	)		(515	)
Foreign currency translation		(499	)		(439	)

Accumulated other comprehensive loss	$	(725	)	$	(753	)

Summary of Other Comprehensive Income and Tax Impact


	2013			2012			2011
Net unrealized (loss) gain on available-for-sale securities, net of income tax (benefit) expense of ($97), $120 and $276	$	(142	)	$	181		$	638
Net unrealized gain (loss) on interest rate swaps, net of income tax expense (benefit) of $135, ($54) and ($242)		230			(93	)		(412	)
Foreign currency translation		(60	)		(62	)		(65	)

Total other comprehensive income	$	28		$	26		$	161

Lease Commitments (Tables)

12 Months Ended

Dec. 31, 2013

Leases [Abstract]

Schedule of Future Minimum Cash Commitments Under Operating Leases


Year Ending December 31,	Gross Operating Lease Commitments(1)		Sub-Leases(2)		Net Operating Lease Commitments(1)
2014	$	31,939	$	1,562	$	30,377
2015		29,956		1,279		28,677
2016		28,144		1,103		27,041
2017		22,399		404		21,995
2018		17,543		235		17,308
Thereafter		27,172		—		27,172

Total	$	157,153	$	4,583	$	152,570

(1)	Includes lease commitments accrued in the consolidation and integration reserve as of December 31, 2013 as further described in Note 12.

(2)	A substantial portion of the sub-leases relate to restructuring lease obligations and are reflected in the consolidation and integration reserve as further described in Note 12.

Consolidation and Integration Reserve (Tables)

12 Months Ended

Dec. 31, 2013

Text Block [Abstract]

Summary of Consolidation and Integration Reserve

Activity during the years ended December 31, 2013 and 2012 was as follows (in thousands):


	Consolidation and Integration Reserve
Reserve balance at December 31, 2011	$	1,731
Adjustments against income (1)		750
Payments (2)		(1,217	)

Reserve balance at December 31, 2012		1,264
Adjustments against income (1)		642
Payments (2)		(895	)

Reserve balance at December 31, 2013	$	1,011

(1)	Adjustments against income are included in “operating expenses” in the accompanying consolidated statements of comprehensive income.

(2)	Payments are net of sub-lease payments received.

Employee Share Plans (Tables)

12 Months Ended

Dec. 31, 2013

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Fair Value Option Award Weighted Average Assumptions Used

The fair value of stock options granted during the years ended December 31, 2013, 2012 and 2011 were determined using the following weighted average assumptions:


	2013			2012			2011
Expected volatility (1)		33.46	%		32.86	%		32.24	%
Expected option life (years)(2)		4.85			4.85			4.85
Risk-free interest rate (3)		0.75	%		0.78	%		2.20	%
Expected dividend yield (4)		0.00	%		0.00	%		0.00	%

(1)	The expected volatility assumption was determined based upon the historical volatility of CBIZ’s stock price, using daily price intervals.

(2)	The expected option life was determined based upon CBIZ’s historical data using a midpoint scenario, which assumes all options are exercised halfway between the expiration date and the weighted average time it takes the option to vest.

(3)	The risk-free interest rate assumption was based upon zero-coupon U.S. Treasury bonds with a term approximating the expected life of the respective options.

(4)	The expected dividend yield assumption was determined in view of CBIZ’s historical and estimated dividend payouts. CBIZ does not expect to change its dividend payout policy in the foreseeable future.

Schedule of Share-Based Compensation Awards

During the years ended December 31, 2013, 2012 and 2011, CBIZ recognized compensation expense for these awards as follows (in thousands):


	2013		2012		2011
Stock options	$	2,748	$	2,981	$	3,137
Restricted stock awards		2,907		2,907		2,817

Total stock-based compensation expense before income tax benefit	$	5,655	$	5,888	$	5,954

Stock Award Activity

Stock option activity during the year ended December 31, 2013 was as follows:


	Number of Options (in thousands)			Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value (in millions)
Outstanding at December 31, 2012		7,541		$	7.18
Granted		1,497		$	6.52
Exercised		(1,846	)	$	7.57
Expired or canceled		(1,157	)	$	7.28

Outstanding at December 31, 2013		6,035		$	6.88		3.34 years	$	13.5

Vested and exercisable at December 31, 2013		2,695		$	7.33		2.06 years	$	4.8

Roll Forward of RSU Activity

Restricted stock award activity during the year ended December 31, 2013 was as follows:


	Number of Shares (in thousands)			Weighted Average Grant-Date Fair Value (1)
Non-vested at December 31, 2012		1,078		$	6.66
Granted		530		$	6.44
Vested		(433	)	$	6.87
Forfeited		(92	)	$	6.56

Non-vested at December 31, 2013		1,083		$	6.48

(1)	Represents weighted average market value of the shares as the awards are granted at no cost to the recipients.

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2013

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

The following table sets forth the computation of basic and diluted earnings per share from continuing operations (in thousands, except per share data):


	Year Ended December 31,
	2013		2012		2011
Numerator:
Income from continuing operations	$	24,989	$	22,752	$	19,139

Denominator:
Basic
Weighted average common shares outstanding		48,632		49,002		49,328

Diluted
Stock Options(1)		194		—		61
Restricted stock awards(1)		263		186		179
Contingent shares(2)		52		64		31

Diluted weighted average common shares outstanding		49,141		49,252		49,599

Earnings Per Share:
Basic earnings per share from continuing operations	$	0.51	$	0.46	$	0.39

Diluted earnings per share from continuing operations	$	0.51	$	0.46	$	0.39

(1)	For the years ended December 31, 2013, 2012 and 2011, a total of 6.1 million, 8.2 million and 6.4 million stock based awards, respectively, were excluded from the calculation of diluted earnings per share as their exercise prices would render them 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. See Note 19 for further discussion of acquisitions.

Supplemental Cash Flow Disclosures (Tables)

12 Months Ended

Dec. 31, 2013

Supplemental Cash Flow Elements [Abstract]

Cash Paid for Interest and Income Taxes

Cash paid for interest and income taxes during the years ended December 31, 2013, 2012, and 2011 were as follows (in thousands):


	2013		2012		2011
Interest	$	10,783	$	11,089	$	11,712

Income taxes(1)	$	67,941	$	12,902	$	16,735

(1)	Approximately $47.5 million related to the gain on sale of MMP is included in cash paid for income taxes for the year ended December 31, 2013.

Non-cash Consideration Paid for Business Acquisitions and Intangible Assets

Non-cash investing and financing activities during the years ended December 31, 2013, 2012 and 2011 were as follows (in thousands):


	2013		2012		2011
Business acquisitions, including contingent consideration earned	$	2,417	$	11,849	$	19,601

Estimated contingent purchase price payable	$	5,288	$	15,659	$	9,735

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2013

Additions to Goodwill, Client Lists and Other Intangible Assets Resulting from Acquisitions and Contingent Consideration Earned on Prior Period Acquisitions


	2013		2012
Goodwill	$	9,575	$	57,688

Client lists	$	3,819	$	40,165

Other intangible assets	$	182	$	1,450

Acquisition Acquired Activities

As a result of CBIZ’s acquisition activities in 2012, the following table provides unaudited pro forma financial information for CBIZ as if all the current year acquisitions were acquired on January 1, 2012. The unaudited pro forma financial information includes the effect of financing resulting in interest expense of approximately $2.0 million, amortization expense of $2.6 million resulting from acquired intangible assets, and other adjustments to normalize certain expenses such as benefits, commissions and incentive compensation. The unaudited pro forma results of operations are presented for illustrative purposes only and are not necessarily indicative of the results of operation 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. No pro forma information is presented for the year ended December 31, 2011 due to lack of available data.


	Twelve Months Ended December 31, 2012
	Consolidated As Reported		Pro Forma Adjustments		Pro Forma Consolidated
Revenue	$	626,538	$	44,879	$	671,417
Net income	$	31,146	$	4,585	$	35,731
Earnings per share:
Basic	$	0.63	$	0.09	$	0.72
Diluted	$	0.63	$	0.09	$	0.72
Weighted average common shares outstanding:
Basic		49,002		435		49,437
Diluted		49,252		419		49,671

Associated Insurance Agents (AIA), Minnesota and Knight Field Fabry LLP (Knight) [Member]

Allocated Aggregate Purchase Price of Acquisitions

The aggregate purchase price for these acquisitions was allocated as follows (in thousands):


Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	202
Accounts receivable, net		578
Other assets		137
Identifiable intangible assets		3,002
Accounts payable		(835	)
Accrued liabilities		(416	)
Deferred Taxes		(1,165	)

Total identifiable net assets	$	1,503
Goodwill		9,278

Aggregate purchase price	$	10,781

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]

Allocated Aggregate Purchase Price of Acquisitions

The aggregate purchase price for these acquisitions, was allocated as follows (in thousands):


Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	422
Funds held for clients		39,193
Accounts receivable, net (as adjusted)		7,618
Fixed assets and other		1,300
Identifiable intangible assets		39,300
Accrued liabilities		(5,113	)
Client fund obligations		(39,193	)
Deferred tax liability		(1,236	)

Total identifiable net assets	$	42,291
Goodwill (as adjusted)		57,190

Aggregate purchase price	$	99,481

Thompson Dunavant PLC, Multiple Benefit Services, Inc. (MBS), Gresham Smith LLC and Atlantic MDR, LLC (d/b/a Advantage Benefit Planning) (ABP) [Member]

Allocated Aggregate Purchase Price of Acquisitions

The aggregate purchase price for these acquisitions was allocated as follows (in thousands):


Recognized amounts of identifiable assets acquired and liabilities assumed:
Cash	$	273
Accounts receivable, net		3,606
Fixed assets and other		437
Identifiable intangible assets		11,072
Deferred income taxes – non-current		(1,775	)
Accrued liabilities		(924	)

Total identifiable net assets	$	12,689
Goodwill		16,869

Aggregate purchase price	$	29,558

Discontinued Operations and Divestitures (Tables)

12 Months Ended

Dec. 31, 2013

Discontinued Operations And Disposal Groups [Abstract]

Loss from Discontinued Operations, Net of Tax


	2013		2012		2011
Revenue	$	92,007	$	139,574	$	143,478

Income from operations of discontinued operations before income tax expense	$	5,131	$	13,548	$	14,727
Income tax expense		2,593		5,244		5,873

Income from operations of discontinued operations operations, net of tax	$	2,538	$	8,304	$	8,854

Gains on Disposals of Discontinued Operations

Gains on disposals of discontinued operations for the years ended December 31 2013, 2012 and 2011 were as follows (in thousands):


	2013		2012		2011
Gain on disposal of discontinued operations, before income tax expense	$	107,533	$	142	$	207
Income tax expense		49,197		52		193

Gain on disposal of discontinued operations, net of tax	$	58,336	$	90	$	14

Assets and Liabilities


	2013			2012
Assets:
Accounts receivable, net	$	1,068		$	19,751
Goodwill and other intangible assets, net		0			80,222
Property and equipment, net		0			2,609
Other assets		24			2,544

Assets of discontinued operations	$	1,092		$	105,126

Liabilities:
Accounts payable	$	72		$	4,099
Accrued personnel		161			4,256
Accrued expenses		139			2,296
Other liabilities		(2	)		3,530

Liabilities of discontinued operations	$	370		$	14,181

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2013

Quarterly Financial Information Disclosure [Abstract]

Summary of Unaudited Quarterly Results of Operations

The following is a summary of the unaudited quarterly results of operations for the years ended December 31, 2013 and 2012 (in thousands, except per share amounts).


	2013
	March 31,			June 30,			September 30,			December 31,
Revenue	$	201,189		$	172,229		$	168,779		$	149,836
Operating expenses		159,389			151,091			150,258			147,992

Gross margin		41,800			21,138			18,521			1,844
Corporate general and administrative		9,984			7,649			8,944			7,821

Operating income (loss)		31,816			13,489			9,577			(5,977	)
Other income (expense):
Interest expense		(4,056	)		(4,145	)		(3,815	)		(3,358	)
Gain on sale of operations, net		18			48			6			7
Other income, net		1,728			515			2,371			3,203

Total other expense, net		(2,310	)		(3,582	)		(1,438	)		(148	)

Income (loss) from continuing operations before income tax expense (benefit)		29,506			9,907			8,139			(6,125	)
Income tax expense (benefit)		12,385			4,287			2,663			(2,897	)

Income (loss) from continuing operations		17,121			5,620			5,476			(3,228	)
Income (loss) from operations of discontinued operations, net of tax		1,159			1,622			569			(812	)
Gain on disposal of discontinued operations, net of tax		23			1,905			56,315			93

Net income (loss)	$	18,303		$	9,147		$	62,360		$	(3,947	)

Earnings (loss) per share:
Basic:
Continuing operations	$	0.35		$	0.11		$	0.11		$	(0.07	)
Discontinued operations		0.02			0.07			1.17			(0.01	)

Net income	$	0.37		$	0.18		$	1.28		$	(0.08	)

Diluted:
Continuing operations	$	0.34		$	0.11		$	0.11		$	(0.07	)
Discontinued operations		0.02			0.07			1.16			(0.01	)

Net income	$	0.37		$	0.18		$	1.27		$	(0.08	)

Basic weighted average common shares		49,417			49,639			48,504			46,981

Diluted weighted average common shares		49,836			49,929			49,003			46,981


	2012
	March 31,			June 30,			September 30,			December 31,
Revenue	$	187,325		$	153,936		$	149,312		$	135,965
Operating expenses		149,172			135,564			136,773			133,977

Gross margin		38,153			18,372			12,539			1,988
Corporate general and administrative		10,545			7,575			7,475			4,615

Operating income (loss)		27,608			10,797			5,064			(2,627	)
Other income (expense):
Interest expense		(3,791	)		(3,831	)		(3,576	)		(3,801	)
Gain on sale of operations, net		2,590			49			21			106
Other income (expense), net		3,365			(884	)		2,542			3,191

Total other income (expense), net		2,164			(4,666	)		(1,013	)		(504	)

Income (loss) from continuing operations before income tax expense (benefit)		29,772			6,131			4,051			(3,131	)
Income tax expense (benefit)		12,487			2,267			1,032			(1,715	)

Income (loss) from continuing operations		17,285			3,864			3,019			(1,416	)
Income from operations of discontinued operations, net of tax		1,478			1,966			2,256			2,604
Gain on disposal of discontinued operations, net of tax		22			18			32			18

Net income	$	18,785		$	5,848		$	5,307		$	1,206

Earnings (loss) per share:
Basic:
Continuing operations	$	0.35		$	0.08		$	0.06		$	(0.03	)
Discontinued operations		0.03			0.04			0.05			0.05

Net income	$	0.38		$	0.12		$	0.11		$	0.02

Diluted:
Continuing operations	$	0.35		$	0.08		$	0.06		$	(0.03	)
Discontinued operations		0.03			0.04			0.05			0.05

Net income	$	0.38		$	0.12		$	0.11		$	0.02

Basic weighted average common shares		49,103			49,041			48,895			48,967

Diluted weighted average common shares		49,531			49,244			49,109			48,967

Segment Disclosures (Tables)

12 Months Ended

Dec. 31, 2013

Segment Reporting [Abstract]

Schedule of Revenue from External Customers

CBIZ operates in the United States and Canada and revenue generated from such operations during the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	Year Ended December 31,
	2013		2012		2011
United States	$	690,329	$	624,883	$	589,605
Canada		1,704		1,655		1,665

Total Revenue	$	692,033	$	626,538	$	591,270

Summary of Segment Information

Segment information for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	Year Ended December 31, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	456,649	$	204,863		$	30,521	$	—		$	692,033
Operating expenses		395,976		168,696			27,589		16,469			608,730

Gross margin		60,673		36,167			2,932		(16,469	)		83,303
Corporate general & admin		—		—			—		34,398			34,398

Operating income (loss)		60,673		36,167			2,932		(50,867	)		48,905
Other income (expense):
Interest expense		—		(24	)		—		(15,350	)		(15,374	)
Gain on sale of operations, net		—		—			—		79			79
Other income, net		492		297			1		7,027			7,817

Total other income (expense)		492		273			1		(8,244	)		(7,478	)

Income (loss) from continuing operations before income tax expense	$	61,165	$	36,440		$	2,933	$	(59,111	)	$	41,427


	Year Ended December 31, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	410,195	$	186,217		$	30,126	$	—		$	626,538
Operating expenses		357,378		155,311			26,713		16,084			555,486

Gross margin		52,817		30,906			3,413		(16,084	)		71,052
Corporate general & admin		—		—			—		30,210			30,210

Operating income (loss)		52,817		30,906			3,413		(46,294	)		40,842
Other income (expense):
Interest expense		—		(30	)		—		(14,969	)		(14,999	)
Gain on sale of operations, net		—		—			—		2,766			2,766
Other income, net		2,063		1,086			2		5,063			8,214

Total other income (expense)		2,063		1,056			2		(7,140	)		(4,019	)

Income (loss) from continuing operations before income tax expense	$	54,880	$	31,962		$	3,415	$	(53,434	)	$	36,823


	Year Ended December 31, 2011
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	389,743		$	171,205		$	30,322	$	—		$	591,270
Operating expenses		336,206			144,528			26,222		11,572			518,528

Gross margin		53,537			26,677			4,100		(11,572	)		72,742
Corporate general & admin		—			—			—		31,533			31,533

Operating income (loss)		53,537			26,677			4,100		(43,105	)		41,209
Other income (expense):
Interest expense		(2	)		(28	)		—		(16,017	)		(16,047	)
Gain on sale of operations, net		—			—			—		2,920			2,920
Other income, net		26			780			10		2,385			3,201

Total other income (expense)		24			752			10		(10,712	)		(9,926	)

Income (loss) from continuing operations before income tax expense	$	53,561		$	27,429		$	4,110	$	(53,817	)	$	31,283

Organization and Summary of Significant Accounting Policies - Additional Information (Detail) $ / shares in Units, shares in Thousands, $ in Thousands		12 Months Ended
	Aug. 30, 2013 USD ($) $ / shares shares	Dec. 31, 2013 USD ($) Practice_Groups	Dec. 31, 2012 USD ($)	Dec. 31, 2011 USD ($)	Jul. 26, 2013 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of practice groups \| Practice_Groups		3
Payment for acquisition of common stock		$ 26,468	$ 5,716	$ 9,513
Fees earned under administrative service agreement		$ 140,200	116,100	109,100
Intangible assets amortization period		8 years 3 months 18 days
Software purchased or developed, estimated useful life		7 years
Contract payment terms		90 days
Total personnel costs		$ 471,100	429,400	397,200
Total occupancy costs		$ 37,300	$ 36,400	$ 35,000
Shares vesting term		4 years
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Intangible assets amortization period		2 years
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Intangible assets amortization period		15 years
MMP [Member]
Summary Of Significant Accounting Policies [Line Items]
Aggregate Purchase price consideration paid during transaction					$ 201,600
Number of Shares purchased from Westbury \| shares	3,850
Percentage of Holding	50.00%
Common stock, per share amount \| $ / shares	$ 6.65
Payment for acquisition of common stock	$ 25,700

Organization and Summary of Significant Accounting Policies Summary of Estimated Useful Lives Property and Equipment (Detail)	12 Months Ended
	Dec. 31, 2013
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years
Minimum [Member] \| Buildings [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	25 years
Minimum [Member] \| Furniture and fixtures [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	5 years
Minimum [Member] \| Capitalized software [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	2 years
Minimum [Member] \| Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	3 years
Maximum [Member] \| Buildings [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	40 years
Maximum [Member] \| Furniture and fixtures [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	10 years
Maximum [Member] \| Capitalized software [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years
Maximum [Member] \| Equipment [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 109,739	$ 106,282
Unbilled revenue, at net realizable value	43,546	40,498
Total accounts receivable	153,285	146,780
Allowance for doubtful accounts	(10,178)	(11,801)
Accounts receivable, net	$ 143,107	$ 134,979

Property and Equipment, Net - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 86,265	$ 82,321
Accumulated depreciation and amortization	(67,098)	(64,538)
Property and equipment, net	19,167	17,783
Buildings and leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	18,459	17,892
Furniture and fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	22,407	20,506
Capitalized software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	34,983	33,739
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 10,416	$ 10,184

Property and Equipment, Net - Summary of Depreciation and Amortization Expense Related to Property and Equipment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 4,828	$ 4,751	$ 4,766
Operating expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	4,497	4,444	4,427
Corporate general and administrative expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 331	$ 307	$ 339

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Property Plant And Equipment Net [Abstract]
Amortization of capitalized software	$ 0.9	$ 0.8	$ 0.9

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 384,697	$ 375,122	$ 317,434
Intangibles:
Total intangibles	140,593	143,488
Total goodwill and other intangibles assets	525,290	518,610
Accumulated amortization:
Total accumulated amortization	(56,207)	(49,039)
Goodwill and other intangible assets, net	469,083	469,571
Client lists [Member]
Intangibles:
Total intangibles	132,637	134,987
Accumulated amortization:
Total accumulated amortization	(51,016)	(44,293)
Other intangibles [Member]
Intangibles:
Total intangibles	7,956	8,501
Accumulated amortization:
Total accumulated amortization	(5,191)	(4,746)
Indefinite-lived Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 384,697	$ 375,122

Goodwill and Other Intangible Assets, Net - Changes in Carrying Amount of Goodwill by Operating Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 375,122	$ 317,434
Additions	9,575	57,688
Goodwill	384,697	375,122
Financial Services [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	259,038	233,163
Additions	1,677	25,875
Goodwill	260,715	259,038
Employee Services [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	114,418	82,605
Additions	7,898	31,813
Goodwill	122,316	114,418
National Practices [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	1,666	1,666
Additions
Goodwill	$ 1,666	$ 1,666

Goodwill and Other Intangible Assets, Net - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) Acquisition	Dec. 31, 2012 USD ($) Acquisition
Finite-Lived Intangible Assets [Line Items]
Additions to goodwill	$ 9.3	$ 57.2
Reduction in the value of goodwill	$ 0.7
Number of acquisitions \| Acquisition	2	2
Goodwill purchase price adjustments		$ 1.4
Finite-Lived Intangible Asset, Useful Life	8 years 3 months 18 days
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	15 years
Client lists [Member]
Finite-Lived Intangible Assets [Line Items]
Remaining weighted average amortization period remaining for total intangible assets	8 years 6 months
Other intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	3 years 1 month 6 days
Other intangibles [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	2 years
Other intangibles [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	10 years
Financial Services [Member]
Finite-Lived Intangible Assets [Line Items]
Additions to goodwill	$ 1.4	25.4
Employee Services [Member]
Finite-Lived Intangible Assets [Line Items]
Additions to goodwill	$ 7.9	$ 31.8

Goodwill and Other Intangible Assets, Net - Amortization Expense Related to Client Lists and Other Intangible Assets (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Finite-Lived Intangible Assets [Line Items]
Total amortization expense	$ 14,056	$ 11,983	$ 10,560
Operating expenses [Member]
Finite-Lived Intangible Assets [Line Items]
Total amortization expense	14,041	11,967	10,543
Corporate general and administrative expenses [Member]
Finite-Lived Intangible Assets [Line Items]
Total amortization expense	$ 15	$ 16	$ 17

Goodwill and Other Intangible Assets, Net - Amortization Expense for Existing Client Lists and Other Intangible Assets (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Goodwill And Intangible Assets Disclosure [Abstract]
2014	$ 13,655
2015	12,311
2016	11,437
2017	10,765
2018	$ 10,031

Financial Instruments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Corporate and municipal bonds	$ 29.0	$ 28.2
Maturity dates of bonds, start date	2014-02
Maturity dates of bonds, end date	2018-09

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value, Beginning Balance	$ 29,776	$ 30,923
Purchases	5,650	5,742
Sales	(845)	(2,000)
Maturities and calls	(4,050)	(4,900)
Decrease in bond premium	(270)	(290)
Fair market value adjustment	(250)	301
Fair value, Ending Balance	$ 30,011	$ 29,776

Financial Instruments - Summary of Outstanding Interest Rate Swap (Detail) - Interest Rate Swap [Member] - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]
Notional Amount	$ 40,000	$ 40,000
Other Current and Non-current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	40,000
Fair Value	$ (452)
Other Non-current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount		40,000
Fair Value		$ (817)

Financial Instruments - Summary of Outstanding Interest Rate Swap (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]
Interest at a fixed rate	1.41%	1.41%
Interest Rate Swap [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 40,000	$ 40,000
Interest rate swap description	Interest that varies with the three-month LIBOR	Interest that varies with the three-month LIBOR
June 2014 [Member] \| Interest Rate Swap [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 15,000	$ 15,000
Interest rate swap expiration date	2014-06	2014-06
June 2015 [Member] \| Interest Rate Swap [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 25,000	$ 25,000
Interest rate swap expiration date	2015-06	2015-06

Financial Instruments - Summary of Effects of Interest Rate Swap (Detail) - Interest Rate Swap [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Derivatives, Fair Value [Line Items]
Gain (loss) Recognized in AOCL, net of tax	$ 230	$ (93)
Loss Reclassified from AOCL into Expense	$ (459)	$ (387)

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Corporate and municipal bonds	$ 30,011	$ 29,776	$ 30,923
Level 1 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Deferred compensation plan assets	51,953	39,779
Corporate and municipal bonds	30,011	29,776
Level 2 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Interest rate swap	(452)	(817)
Level 3 [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Contingent purchase price liabilities	$ (25,196)	$ (30,012)

Fair Value Measurements - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 0
Minimum [Member]
Business Combination Contingent Consideration Liability Extended Term	3 years
Maximum [Member]
Business Combination Contingent Consideration Liability Extended Term	6 years

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liability (Detail) - Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (30,012)
Ending balance	(25,196)	$ (30,012)
Contingent Purchase Price Payable [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(30,012)	(25,325)
Additions from business acquisitions	(5,487)	(17,611)
Payment of contingent purchase price payable	11,511	11,970
Change in fair value of contingencies	(1,102)	1,135
Change in net present value of contingencies	(106)	(181)
Ending balance	$ (25,196)	$ (30,012)

Fair Value Measurements - Financial Instruments (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
2006 Convertible Senior Subordinated Notes [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input [Line Items]
Carrying Value	$ 750	$ 750
Fair Value	750	750
2010 Convertible Senior Subordinated Notes [Member]
Fair Value Assets Measured On Recurring Basis Unobservable Input [Line Items]
Carrying Value	124,506	121,666
Fair Value	$ 173,779	$ 135,181

Income Taxes - Income from Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
United States									$ 41,280	$ 36,636	$ 31,106
Foreign (Canada)									147	187	177
Income from continuing operations before income tax expense	$ (6,125)	$ 8,139	$ 9,907	$ 29,506	$ (3,131)	$ 4,051	$ 6,131	$ 29,772	$ 41,427	$ 36,823	$ 31,283

Income Taxes - Income Tax Expense (Benefit) Included in Consolidated Statements of Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Current:
Federal									$ 13,695	$ 13,124	$ 12,788
Foreign									47	47	34
State and local									2,357	2,983	3,095
Total									16,099	16,154	15,917
Deferred:
Federal									(394)	(1,423)	(3,261)
State and local									733	(660)	(512)
Total									339	(2,083)	(3,773)
Total income tax expense from continuing operations	$ (2,897)	$ 2,663	$ 4,287	$ 12,385	$ (1,715)	$ 1,032	$ 2,267	$ 12,487	16,438	14,071	12,144
Operations of discontinued operations
Current									3,246	4,883	4,999
Deferred									(653)	361	874
Total									2,593	5,244	5,873
Gain on disposal of discontinued operations:
Current									49,973	52	193
Deferred									(776)
Total									49,197	52	193
Total income tax expense from discontinued operations									51,790	5,296	6,066
Total income tax expense									$ 68,228	$ 19,367	$ 18,210

Income Taxes - Provision for Income Taxes Attributable to Income from Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Tax at statutory rate (35%)									$ 14,499	$ 12,888	$ 10,949
State taxes (net of federal benefit)									2,066	1,176	1,343
Business meals and entertainment - non-deductible									624	674	610
Reserves for uncertain tax positions									(531)	(432)	(844)
Other, net									(220)	(235)	86
Total income tax expense from continuing operations	$ (2,897)	$ 2,663	$ 4,287	$ 12,385	$ (1,715)	$ 1,032	$ 2,267	$ 12,487	$ 16,438	$ 14,071	$ 12,144
Effective income tax rate									39.70%	38.20%	38.80%

Income Taxes - Provision for Income Taxes Attributable to Income from Continuing Operations (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2013
Income Tax Disclosure [Abstract]
Statutory income tax rate	35.00%

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Real Estate Acquired Through Foreclosure Under Forward Purchase Agreements [Line Items]
Income tax benefits associated with exercise of non-qualified stock options and restricted stock	$ 100	$ 0	$ 200
Decrease in valuation allowance due to state net operating loss and tax credit carryforwards	200	1,100
Changes in Valuation allowance related to NOL		600
Changes in Valuation allowance related to state income tax carry forwards	500
State net operating loss carryforwards	41,200
State tax credit carryforwards	2,240	2,258
Unrecognized tax benefits that would impact effective tax rate	3,200
Accrued interest expense	200	200
Liability for interest expense	300	300
Liability for penalties	300	$ 100
Accrued interest penalty	200
2014 Forecast [Member]
Real Estate Acquired Through Foreclosure Under Forward Purchase Agreements [Line Items]
Reductions in the liability for unrecognized tax benefits due to expiration of statues of limitation	$ 1,100

Income Taxes - Tax Effects of Temporary Differences That Rises to Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 2,026	$ 2,370
Allowance for doubtful accounts	2,663	2,771
Employee benefits and compensation	23,774	23,967
Lease costs	4,398	3,539
State tax credit carryforwards	2,240	2,258
Other deferred tax assets	3,581	2,598
Total gross deferred tax assets	38,682	37,503
Less: valuation allowance	(926)	(1,138)
Total deferred tax assets, net	37,756	36,365
Accrued interest	8,584	9,633
Client list intangible assets	3,915	6,425
Goodwill and other intangibles	17,876	8,987
Contingent purchase price liabilities	1,977	2,476
Other deferred tax liabilities	222	361
Total gross deferred tax liabilities	32,574	27,882
Net deferred tax asset	$ 5,182	$ 8,483

Income Taxes - Summary of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Beginning Balance	$ 3,618	$ 3,979	$ 4,794
Additions for tax positions of the current year	2,647	212	188
Additions for tax positions of prior years		323	103
Reductions for tax positions of prior years			(260)
Lapse of statutes of limitation	(757)	(896)	(846)
Ending Balance	$ 5,508	$ 3,618	$ 3,979

Borrowing Arrangements - Additional Information (Detail)					1 Months Ended			12 Months Ended
	Sep. 27, 2010 USD ($) $ / shares	Sep. 14, 2010 USD ($)	Jun. 04, 2010 USD ($) Bank	Apr. 11, 2010	Apr. 11, 2011	Sep. 27, 2010 USD ($) Days $ / shares	May 30, 2006 USD ($) $ / shares	Dec. 31, 2013 USD ($) Debt	Dec. 31, 2012 USD ($)	Jun. 01, 2011 USD ($)
Debt Instrument [Line Items]
Primary debt arrangements \| Debt								2
Unsecured credit facility			$ 275,000,000					$ 275,000,000
Group of participating banks \| Bank			7
Proceeds from convertible notes used to repurchase common stock		$ 30,000,000
Maturity of credit facility, extended period				1 year
Maturity date of credit facility					2015-06
Outstanding balance under credit facility								48,500,000	$ 208,900,000
Approximately available funds under credit facility								99,800,000
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible Senior Subordinated Notes	$ 130,000,000					$ 130,000,000		130,000,000
Notes payable terms						Semi-annually in arrears on April 1 and October 1 beginning April 1, 2011
Interest rate on Notes	4.875%					4.875%
Maturity date of Notes						Oct. 01, 2015
Notes payable beginning date						Apr. 01, 2011
Rate for conversion of notes into common stock						134.9255
Principal amount of notes	$ 1,000					$ 1,000		$ 130,000,000	130,000,000
Initial conversion price per share \| $ / shares	$ 7.41					$ 7.41
Conversion value lesser than principal amount						$ 1,000
Conversion value exceeds principal amount						$ 1,000
Debt instrument, convertible, Date						Jul. 31, 2015
Debt Instrument, convertible, least trading days \| Days						20
Debt instrument, convertible, consecutive trading days						30 days
Debt instrument, convertible, minimum percentage of stock price						135.00%
Percentage of principal amount for calculation of repurchase price	100.00%
Amortized discount at annual effective rate	7.50%
Discount, period of issuance	5 years
Remaining period for amortization of discount								21 months
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Convertible Senior Subordinated Notes							$ 100,000,000
Notes payable terms							Semi-annually in arrears on each June 1 and December 1
Interest rate on Notes							3.125%
Maturity date of Notes								Jun. 01, 2026
Rate for conversion of notes into common stock							94.1035
Principal amount of notes							$ 1,000	$ 750,000	$ 750,000
Initial conversion price per share \| $ / shares							$ 10.63
Conversion value lesser than principal amount							$ 1,000
Conversion value exceeds principal amount							$ 1,000
Percentage of principal amount for calculation of repurchase price						100.00%
Convertible notes retired	$ 60,000,000					$ 60,000,000				$ 39,300,000

Borrowing Arrangements - Summary of Carrying Amount of Debt and Equity Components (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Sep. 27, 2010	May 30, 2006
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Principal amount of notes	$ 130,000,000	$ 130,000,000	$ 1,000
Unamortized discount	(5,494,000)	(8,334,000)
Net carrying amount	124,506,000	121,666,000
Additional paid-in-capital, net of tax	8,555,000	8,555,000
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Principal amount of notes	750,000	750,000		$ 1,000
Net carrying amount	750,000	750,000
Additional paid-in-capital, net of tax	$ 11,425,000	$ 11,425,000

Borrowing Arrangements - Summary of Recognized Interest Expense on 2010 Notes and 2006 Notes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Debt Instrument [Line Items]
Amortization of deferred financing costs	$ 4,568	$ 4,227	$ 4,820
Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Contractual coupon interest	6,361	6,361
Amortization of discount	2,840	2,638
Amortization of deferred financing costs	720	720
Total interest expense	$ 9,921	$ 9,719

Borrowing Arrangements - Summary of Unsecured Credit Facility (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Debt Disclosure [Abstract]
Weighted average rates	2.99%	3.15%
Range of effective rates, minimum	1.88%	2.68%
Range of effective rates, maximum	3.91%	3.91%

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Net unrealized gains on available-for-sale securities, net of income tax expense of $37 and $134, respectively	$ 59	$ 201
Net unrealized loss on interest rate swap, net of income tax benefit of $167 and $302, respectively	(285)	(515)
Foreign currency translation	(499)	(439)
Accumulated other comprehensive loss	$ (725)	$ (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 + Details

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Unrealized gains on available for sale securities, income tax expense (benefit)	$ 37	$ 134
Unrealized loss on interest rate swaps, income tax expense (benefit)	$ 167	$ 302

Accumulated Other Comprehensive Loss - Summary of Other Comprehensive Income and Tax Impact (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized (loss) gain on available-for-sale securities, net of income tax (benefit) expense of ($97), $120 and $276	$ (142)	$ 181	$ 638
Net unrealized gain (loss) on interest rate swaps, net of income tax expense (benefit) of $135, ($54) and ($242)	230	(93)	(412)
Foreign currency translation	(60)	(62)	(65)
Total other comprehensive income	$ 28	$ 26	$ 161

Accumulated Other Comprehensive Loss - Summary of Other Comprehensive Income and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized gain on available-for-sale securities, income tax expense (benefit)	$ (97)	$ 120	$ 276
Unrealized loss on interest rate swap, income taxes expense (benefit)	$ 135	$ (54)	$ (242)

Lease Commitments - Schedule of Future Minimum Cash Commitments Under Operating Leases (Detail) $ in Thousands	Dec. 31, 2013 USD ($)
Operating Leases Future Minimum Payments Due [Abstract]
Gross Operating Lease Commitments, 2014	$ 31,939
Gross Operating Lease Commitments, 2015	29,956
Gross Operating Lease Commitments, 2016	28,144
Gross Operating Lease Commitments, 2017	22,399
Gross Operating Lease Commitments, 2018	17,543
Gross Operating Lease Commitments, Thereafter	27,172
Gross Operating Lease Commitments, Total	157,153
Sub-Leases, 2014	1,562
Sub-Leases, 2015	1,279
Sub-Leases, 2016	1,103
Sub-Leases, 2017	404
Sub-Leases, 2018	235
Sub-Leases, Thereafter
Sub-Leases, Total	4,583
Net Operating Lease Commitments, 2014	30,377
Net Operating Lease Commitments, 2015	28,677
Net Operating Lease Commitments, 2016	27,041
Net Operating Lease Commitments, 2017	21,995
Net Operating Lease Commitments, 2018	17,308
Net Operating Lease Commitments , Thereafter	27,172
Net Operating Lease Commitments, Total	$ 152,570

Lease Commitments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Lease Commitments [Abstract]
Rent expense incurred under operating lease	$ 35.1	$ 33.7	$ 32.6

Commitments and Contingencies - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) Class_Member	Dec. 31, 2012 USD ($)
Commitments And Contingencies [Line Items]
Letters of credit outstanding	$ 1.9	$ 1.9
License bonds outstanding amount	2.4	2.7
Liability for the self-funded health insurance plan	$ 2.6	3.5
Number of class member opted out of settlement before finalization \| Class_Member	18
Damages sought amount	$ 87.0
Guarantor [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	1.9	1.9
Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	2.5	$ 2.5
Ashkenazi [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	92.0
Victims Recovery [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	53.0
Marsh [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	200.0
Rader [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 15.0

Consolidation and Integration Reserve - Summary of Consolidation and Integration Reserve (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Collaboration Arrangement Disclosure [Abstract]
Consolidation and Integration Reserve, Beginning Balance	$ 1,264	$ 1,731
Adjustments against income	642	750	$ 800
Payments	(895)	(1,217)
Consolidation and Integration Reserve, Ending Balance	$ 1,011	$ 1,264	$ 1,731

Consolidation and Integration Reserve - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Collaboration Arrangement Disclosure [Abstract]
Lease consolidation and abandonment	$ 642	$ 750	$ 800

Employee Benefits - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Compensation And Retirement Disclosure [Abstract]
Maximum percentage of a participant's eligible compensation that a participating may elect to contribute, on a tax-deferred annually to the plan (as a percent) 50.00%	80.00%
Percentage of matching contribution made by company, of first 6% of participating employees contributions (as a percent)	50.00%
Percentage of participating employees contribution, matched 100% (as a percent)	6.00%
Employer contribution	$ 8.1	$ 7.4	$ 6.9
Deferred gains or (losses) of investment	$ 8.2	$ 4.3	$ (0.4)

Common Stock - Additional Information (Detail)			12 Months Ended
Common Stock - Additional Information (Detail)	Aug. 30, 2013 USD ($) $ / shares shares	Jul. 02, 2013	Dec. 31, 2013 USD ($) $ / shares shares	Dec. 31, 2012 USD ($) $ / shares shares	Dec. 31, 2011 USD ($) shares	Jun. 30, 2011 USD ($)	Sep. 30, 2010 USD ($)	Sep. 16, 2010 USD ($) shares	Sep. 14, 2010 USD ($) $ / shares shares
Schedule Of Common Stock [Line Items]
Common stock, shares authorized \| shares			250,000,000	250,000,000
Common stock, par value \| $ / shares			$ 0.01	$ 0.01
Common stock voting rights			One vote for each share held on all matters submitted to a vote of stockholders. There are no cumulative voting rights with respect to the election of directors.
Stock repurchase program authorized to be repurchased \| shares			0.0	1,000,000.0	1,000,000.0			4,578,894	7,716,669
Stock repurchase program cost			$ 397,548,000	$ 371,080,000				$ 25,100,000	$ 48,500,000
Payment for acquisition of treasury stock			$ 26,468,000	$ 5,716,000	$ 9,513,000
Westbury Agreement [Member]
Schedule Of Common Stock [Line Items]
Common stock, par value \| $ / shares			$ 7.25						$ 6.25
Stock repurchase program authorized to be repurchased \| shares									7,700,000
MMP [Member]
Schedule Of Common Stock [Line Items]
Percentage of Holding	50.00%
Common stock, per share amount \| $ / shares	$ 6.65
Payment for acquisition of treasury stock	$ 25,700,000
MMP [Member] \| Westbury Agreement [Member]
Schedule Of Common Stock [Line Items]
Stock repurchase program authorized to be repurchased \| shares	3,850,000
Percentage of Holding	50.00%
Common stock, per share amount \| $ / shares	$ 6.65
Payment for acquisition of treasury stock	$ 25,700,000
Number of days moving average share price calculation	60 days	60 days
Maximum [Member]
Schedule Of Common Stock [Line Items]
Senior leverage ratio			2.0
2006 Notes [Member]
Schedule Of Common Stock [Line Items]
Registration statement declaration date			Aug. 04, 2006
Convertible notes retired						$ 39,300,000	$ 60,000,000
Remaining convertible notes			$ 750,000

Employee Share Plans - Additional Information (Detail) - USD ($) shares in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Retirement Plans [Line Items]
Holding period of stock	1 year
Shares purchased under ESPP	0.1	0.2
Options awarded under the plans vesting period	4 years
Restricted Stock Awards [Member]
Retirement Plans [Line Items]
Maximum stock based compensation awards granted under the plan	15.0
Compensation cost for non-vested stock options weighted average period	1 year 3 months 18 days
Unrecognized compensation cost for restricted stock awards	$ 7,000,000
Total fair value of shares vested during period	3,000,000	$ 2,900,000	$ 2,400,000
Market value of shares awarded during period	$ 3,400,000	3,000,000	$ 3,600,000
Employee Stock Purchase Plan [Member]
Retirement Plans [Line Items]
Price an employee pays for shares as percentage of fair market value	85.00%
Termination date of the Employee Stock Purchase Plan	Jun. 30, 2017
Compensation expense	$ 100,000	$ 200,000
Stock Option [Member]
Retirement Plans [Line Items]
Percentage of incremental vesting schedule	25.00%	25.00%	25.00%
Incremental vesting schedule period	4 years
Stock options expire	6 years
Options awarded under the plans vesting period	4 years
Percentage of option price to fair market value	110.00%
Percentage of voting power of all classes of stock of CBIZ	10.00%
Weighted-average grant-date fair value of stock options granted	$ 2,900,000	$ 2,500,000	$ 3,500,000
Aggregate intrinsic value of stock options exercised	2,000,000	$ 800,000	$ 800,000
Unrecognized compensation cost for non-vested stock option	$ 6,600,000
Compensation cost for non-vested stock options weighted average period	1 year 4 months 24 days
2002 Stock Incentive Plan [Member]
Retirement Plans [Line Items]
Stock awards outstanding expiry	2021
Share available for future grant	2.3
Maximum [Member]
Retirement Plans [Line Items]
Restricted stock outstanding release from restriction period range	2017-05
Maximum [Member] \| Restricted Stock Awards [Member]
Retirement Plans [Line Items]
Options awarded under the plans vesting period	4 years
Maximum [Member] \| Employee Stock Purchase Plan [Member]
Retirement Plans [Line Items]
ESPP allows qualified employees to purchase shares of common stock	$ 25,000
Minimum [Member]
Retirement Plans [Line Items]
Restricted stock outstanding release from restriction period range	2014-02
Minimum [Member] \| Restricted Stock Awards [Member]
Retirement Plans [Line Items]
Options awarded under the plans vesting period	1 year

Employee Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Defined Benefit Plan Assumptions Used In Calculations [Abstract]
Expected volatility	33.46%	32.86%	32.24%
Expected option life (years)	4 years 10 months 6 days	4 years 10 months 6 days	4 years 10 months 6 days
Risk-free interest rate	0.75%	0.78%	2.20%
Expected dividend yield	0.00%	0.00%	0.00%

Employer Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 2,748	$ 2,981	$ 3,137
Restricted stock awards	2,907	2,907	2,817
Total stock-based compensation expense before income tax benefit	$ 5,655	$ 5,888	$ 5,954

Employee Share Plan - Stock Award Activity (Detail) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) $ / shares shares
Stock Option Activity [Abstract]
Outstanding Beginning balance, Number of Options \| shares	7,541
Granted, Number of Options \| shares	1,497
Exercised or released, Number of Options \| shares	(1,846)
Expired or canceled, Number of Options \| shares	(1,157)
Outstanding Ending balance, Number of Options \| shares	6,035
Exercisable Ending balance, Number of Options \| shares	2,695
Outstanding beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 7.18
Granted, Weighted Average Exercise Price Per Share \| $ / shares	6.52
Exercised or released, Weighted Average Exercise Price Per Share \| $ / shares	7.57
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	7.28
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	6.88
Exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 7.33
Weighted Average Remaining Contractual Term , Outstanding	3 years 4 months 2 days
Weighted Average Remaining Contractual Term , Vested and Exercisable at Dec 31, 2013	2 years 22 days
Aggregate Intrinsic value, Outstanding Ending Balance \| $	$ 13.5
Aggregate Intrinsic value, Vested and exercisable at Dec 31, 2013 \| $	$ 4.8

Employee Share Plans - Roll Forward of RSU Activity (Detail) - Restricted Stock Awards [Member] shares in Thousands	12 Months Ended
	Dec. 31, 2013 $ / shares shares
Schedule Of Summary Of Restricted Stock Unit Activity [Line Items]
Non-vested at December 31, 2012, Number of shares \| shares	1,078
Granted, Number of shares \| shares	530
Vested, Number of shares \| shares	(433)
Forfeited, Number of shares \| shares	(92)
Non-vested at December 31, 2013, Number of shares \| shares	1,083
Non-vested at December 31, 2012, Weighted Average Grant-Date Fair Value \| $ / shares	$ 6.66
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	6.44
Vested, Weighted Average Grant-Date Fair Value \| $ / shares	6.87
Forfeited, Weighted Average Grant-Date Fair Value \| $ / shares	6.56
Non-vested at December 31, 2013, Weighted Average Grant-Date Fair Value \| $ / shares	$ 6.48

Earnings Per Share - Additional Information (Detail)	Dec. 31, 2013 $ / shares
2006 Notes [Member]
Earnings Per Share [Line Items]
Conversion price of debt issued	$ 10.63
2010 Notes [Member]
Earnings Per Share [Line Items]
Conversion price of debt issued	$ 7.41

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share from Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Numerator:
Income from continuing operations	$ (3,228)	$ 5,476	$ 5,620	$ 17,121	$ (1,416)	$ 3,019	$ 3,864	$ 17,285	$ 24,989	$ 22,752	$ 19,139
Basic
Weighted average common shares outstanding	46,981	48,504	49,639	49,417	48,967	48,895	49,041	49,103	48,632	49,002	49,328
Diluted
Stock Options									194		61
Restricted stock awards									263	186	179
Contingent shares									52	64	31
Diluted weighted average common shares outstanding	46,981	49,003	49,929	49,836	48,967	49,109	49,244	49,531	49,141	49,252	49,599
Basic earnings per share from continuing operations	$ (0.07)	$ 0.11	$ 0.11	$ 0.35	$ (0.03)	$ 0.06	$ 0.08	$ 0.35	$ 0.51	$ 0.46	$ 0.39
Diluted earnings per share from continuing operations	$ (0.07)	$ 0.11	$ 0.11	$ 0.34	$ (0.03)	$ 0.06	$ 0.08	$ 0.35	$ 0.51	$ 0.46	$ 0.39

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share from Continuing Operations (Parenthetical) (Detail) - shares shares in Millions	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Stock based awards excluded from the calculation of diluted earnings per share	6.1	8.2	6.4

Supplemental Cash Flow Disclosures - Cash Paid for Interest and Income Taxes (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplemental Cash Flow Elements [Abstract]
Interest	$ 10,783,000	$ 11,089,000	$ 11,712,000
Income taxes	$ 67,941,000	$ 12,902,000	$ 16,735,000

Supplemental Cash Flow Disclosures - Cash Paid for Interest and Income Taxes (Parenthetical) (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplemental Disclosure Of Non Cash Investing And Financing Information [Line Items]
Income taxes	$ 67,941,000	$ 12,902,000	$ 16,735,000
MMP [Member]
Supplemental Disclosure Of Non Cash Investing And Financing Information [Line Items]
Income taxes	$ 47,500,000

Supplemental Cash Flow Disclosures - Schedule of Non-cash Investing and Financing Activities (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Supplemental Cash Flow Elements [Abstract]
Business acquisitions, including contingent consideration earned	$ 2,417	$ 11,849	$ 19,601
Estimated contingent purchase price payable	$ 5,288	$ 15,659	$ 9,735

Related Parties - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands			1 Months Ended	12 Months Ended
	Aug. 30, 2013	Jul. 02, 2013	Sep. 14, 2010	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011	Sep. 16, 2010
Notes Receivable Related Parties [Line Items]
Common stock repurchased				456,603
Common stock repurchase price				$ 0.01	$ 0.01
Shares authorized to be repurchased			7,716,669	0.0	1,000,000.0	1,000,000.0	4,578,894
Payment for acquisition of treasury stock				$ 26,468	$ 5,716	$ 9,513
Lease paid by company				35,100	33,700	32,600
Legal charges paid				400	200	500
Fees paid to subsidiary				300	300	400
Amount of letter of credit for CPA firm				$ 1,900	1,900
Westbury Agreement [Member]
Notes Receivable Related Parties [Line Items]
Common stock repurchased			7,716,669
Common stock repurchase price			$ 6.25	$ 7.25
Common stock repurchase value			$ 48,500
Purchase of option			$ 5,000
Shares authorized to be repurchased			7,700,000
Director [Member]
Notes Receivable Related Parties [Line Items]
Lease paid by company				$ 2,100	$ 2,000	$ 2,000
MMP [Member]
Notes Receivable Related Parties [Line Items]
Percentage of Holding	50.00%
Common stock, per share amount	$ 6.65
Payment for acquisition of treasury stock	$ 25,700
MMP [Member] \| Westbury Agreement [Member]
Notes Receivable Related Parties [Line Items]
Shares authorized to be repurchased	3,850,000
Repurchase of treasury stock, shares	3,850,000
Percentage of Holding	50.00%
Common stock, per share amount	$ 6.65
Payment for acquisition of treasury stock	$ 25,700
Number of days moving average share price calculation	60 days	60 days
Date of expiration			Sep. 30, 2013

Acquisitions - Additional Information (Detail) $ in Thousands		12 Months Ended
	Feb. 01, 2012 USD ($)	Dec. 31, 2013 USD ($) Client_List Business shares	Dec. 31, 2012 USD ($) Business shares	Dec. 31, 2011 USD ($) Client_List Business shares
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		$ 10,100	$ 25,600	$ 16,700
Contingent liability		2,200
Goodwill		$ 384,697	$ 375,122	$ 317,434
Number of client list purchased \| Client_List		3		1
Number of common stock issued \| shares		184,000	402,000	38,900
Fair value of contingent consideration		$ 1,100	$ 1,100	$ 3,500
Common stock issuable \| shares			41,314	251,100
Goodwill purchase price adjustments			$ 1,400
Reduction in the value of goodwill			700
Interest expense			2,000
Amortization expense			$ 2,600
Associated Insurance Agents (AIA), Minnesota and Knight Field Fabry LLP (Knight) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business		2
Aggregate consideration paid		$ 10,800
Consideration paid in cash		4,900
Guaranteed future consideration		400
CBIZ contingent consideration		5,500
Contingent arrangements arising from acquisitions		6,100
Contingent liability		5,500
Goodwill		9,278
Goodwill deductible for tax purposes		1,400
Associated Insurance Agents (AIA), Minnesota and Knight Field Fabry LLP (Knight) [Member] \| Current Contingent Purchase Price Liability [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent liability		1,200
Associated Insurance Agents (AIA), Minnesota and Knight Field Fabry LLP (Knight) [Member] \| Non-Current Contingent Purchase Price Liability [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent liability		4,300
Thompson Dunavant PLC, Multiple Benefit Services, Inc. (MBS), Gresham Smith LLC and Atlantic MDR, LLC (d/b/a Advantage Benefit Planning) (ABP) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business				4
Consideration paid in cash				$ 11,800
Guaranteed future consideration				1,100
CBIZ contingent consideration				13,400
Contingent liability				13,400
Goodwill				16,869
Goodwill deductible for tax purposes				11,800
Consideration paid in common stock				3,300
Aggregate Consideration of Acquisitions				29,600
Thompson Dunavant PLC, Multiple Benefit Services, Inc. (MBS), Gresham Smith LLC and Atlantic MDR, LLC (d/b/a Advantage Benefit Planning) (ABP) [Member] \| Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent arrangements arising from acquisitions				0
Thompson Dunavant PLC, Multiple Benefit Services, Inc. (MBS), Gresham Smith LLC and Atlantic MDR, LLC (d/b/a Advantage Benefit Planning) (ABP) [Member] \| Maximum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent arrangements arising from acquisitions				15,100
Thompson Dunavant PLC, Multiple Benefit Services, Inc. (MBS), Gresham Smith LLC and Atlantic MDR, LLC (d/b/a Advantage Benefit Planning) (ABP) [Member] \| Other Current Liabilities [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent liability				4,100
Thompson Dunavant PLC, Multiple Benefit Services, Inc. (MBS), Gresham Smith LLC and Atlantic MDR, LLC (d/b/a Advantage Benefit Planning) (ABP) [Member] \| Other Non-current Liabilities [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent liability				9,300
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]
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business			8
Consideration paid in cash			$ 74,200
Guaranteed future consideration			1,700
CBIZ contingent consideration			15,400
Contingent arrangements arising from acquisitions			18,500
Contingent liability			15,400
Goodwill			57,190
Goodwill deductible for tax purposes			53,000
Business acquisition, revenue recorded			25,400
Consideration paid in common stock			3,600
Short-term notes payable			4,500
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] \| Other Current Liabilities [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent liability			4,600
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] \| Other Non-current Liabilities [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent liability			$ 10,800
Client lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 2,500	300		800
CBIZ contingent consideration		$ 300		$ 600
Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List		2
Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List		1

Acquisitions - Allocated Aggregate Purchase Price of Acquisitions (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Business Acquisition [Line Items]
Goodwill	$ 384,697	$ 375,122	$ 317,434
Associated Insurance Agents (AIA), Minnesota and Knight Field Fabry LLP (Knight) [Member]
Business Acquisition [Line Items]
Cash	202
Accounts receivable, net	578
Other assets	137
Identifiable intangible assets	3,002
Accounts payable	(835)
Accrued liabilities	(416)
Deferred income taxes - non-current	(1,165)
Total identifiable net assets	1,503
Goodwill	9,278
Aggregate purchase price	$ 10,781
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]
Business Acquisition [Line Items]
Cash		422
Funds held for clients		39,193
Accounts receivable, net		7,618
Fixed assets and other		1,300
Identifiable intangible assets		39,300
Accrued liabilities		(5,113)
Client fund obligations		(39,193)
Deferred income taxes - non-current		(1,236)
Total identifiable net assets		42,291
Goodwill		57,190
Aggregate purchase price		$ 99,481
Thompson Dunavant PLC, Multiple Benefit Services, Inc. (MBS), Gresham Smith LLC and Atlantic MDR, LLC (d/b/a Advantage Benefit Planning) (ABP) [Member]
Business Acquisition [Line Items]
Cash			273
Accounts receivable, net			3,606
Fixed assets and other			437
Identifiable intangible assets			11,072
Accrued liabilities			(924)
Deferred income taxes - non-current			(1,775)
Total identifiable net assets			12,689
Goodwill			16,869
Aggregate purchase price			$ 29,558

Acquisitions - Additions to Goodwill, Client Lists and Other Intangible Assets Resulting from Acquisitions and Contingent Consideration Earned on Prior Period Acquisitions (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 9,575	$ 57,688
Client lists [Member]
Finite-Lived Intangible Assets [Line Items]
Other intangible assets	3,819	40,165
Other intangibles [Member]
Finite-Lived Intangible Assets [Line Items]
Other intangible assets	$ 182	$ 1,450

Acquisition - Acquisition Acquired Activities (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Earnings Per Share [Abstract]
Revenue, Consolidated As Reported	$ 149,836	$ 168,779	$ 172,229	$ 201,189	$ 135,965	$ 149,312	$ 153,936	$ 187,325	$ 692,033	$ 626,538	$ 591,270
Revenue, Pro Forma Adjustments										44,879
Revenue, Pro Forma Consolidated										671,417
Net income	$ (3,947)	$ 62,360	$ 9,147	$ 18,303	$ 1,206	$ 5,307	$ 5,848	$ 18,785	$ 85,863	31,146	$ 28,007
Net income, Pro Forma Adjustments										4,585
Net income, Pro Forma Consolidated										$ 35,731
Earnings per share from continuing operations:
Basic, Consolidated As Reported	$ (0.08)	$ 1.28	$ 0.18	$ 0.37	$ 0.02	$ 0.11	$ 0.12	$ 0.38	$ 1.77	$ 0.63	$ 0.57
Basic, Pro Forma Adjustments										0.09
Basic, Pro Forma Consolidated										0.72
Diluted, Consolidated As Reported	$ (0.08)	$ 1.27	$ 0.18	$ 0.37	$ 0.02	$ 0.11	$ 0.12	$ 0.38	$ 1.75	0.63	$ 0.56
Dilutes, Pro Forma Adjustments										0.09
Diluted, Pro Forma Consolidated										$ 0.72
Weighted average common shares outstanding:
Basic, Weighted average common shares outstanding	46,981	48,504	49,639	49,417	48,967	48,895	49,041	49,103	48,632	49,002	49,328
Basic, Weighted average common shares outstanding Pro Forma Adjustments										435
Basic, Weighted average common shares outstanding Pro Forma Consolidated										49,437
Diluted, Weighted average common shares outstanding	46,981	49,003	49,929	49,836	48,967	49,109	49,244	49,531	49,141	49,252	49,599
Diluted, Weighted average common shares outstanding Pro Forma Adjustments										419
Diluted, Weighted average common shares outstanding Pro Forma Consolidated										49,671

Discontinued Operations and Divestitures - Additional Information (Detail) $ in Thousands	3 Months Ended								12 Months Ended			144 Months Ended
	Dec. 31, 2013 USD ($)	Sep. 30, 2013 USD ($)	Jun. 30, 2013 USD ($)	Mar. 31, 2013 USD ($)	Dec. 31, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 30, 2012 USD ($)	Mar. 31, 2012 USD ($)	Dec. 31, 2013 USD ($)	Dec. 31, 2012 USD ($) Operations	Dec. 31, 2011 USD ($) Business	Dec. 31, 2011 USD ($)	Jul. 26, 2013 USD ($)
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gains recorded related to contingent proceeds	$ 93	$ 56,315	$ 1,905	$ 23	$ 18	$ 32	$ 18	$ 22	$ 58,336	$ 90	$ 14
Discontinued Operations, Number of Operations Sold \| Operations										0
Business sold by the parent company											3 years
Business sold by parent company \| Business											1
Gain from the sale of its individual wealth management business									100	$ 2,800	$ 2,900
Cash received from sale of business and client list	100				$ 1,400				100	1,400	900	$ 900
MMP [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Amount related to credit facility debt	$ 40,000								$ 40,000
Aggregate Purchase price consideration paid during transaction													$ 201,600
Individual Wealth Management Business [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reduction in goodwill balance as part of sales												$ 2,200
National Practices [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gains recorded related to contingent proceeds										$ 100
Financial Services Practice Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Reduction in goodwill balance as part of sales											$ 300

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Discontinued Operations And Disposal Groups [Abstract]
Revenue	$ 92,007	$ 139,574	$ 143,478
Income from operations of discontinued operations before income tax expense	5,131	13,548	14,727
Income tax expense	2,593	5,244	5,873
Income from operations of discontinued operations operations, net of tax	$ 2,538	$ 8,304	$ 8,854

Discontinued Operations and Divestitures - Gains on Disposals of Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Discontinued Operations And Disposal Groups [Abstract]
Gain on disposal of discontinued operations, before income tax expense									$ 107,533	$ 142	$ 207
Income tax expense									49,197	52	193
Gain on disposal of discontinued operations, net of tax	$ 93	$ 56,315	$ 1,905	$ 23	$ 18	$ 32	$ 18	$ 22	$ 58,336	$ 90	$ 14

Discontinued Operations and Divestitures - Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2013	Dec. 31, 2012
Assets:
Accounts receivable, net	$ 1,068	$ 19,751
Goodwill and other intangible assets, net	0	80,222
Property and equipment, net	0	2,609
Other assets	24	2,544
Assets of discontinued operations	1,092	105,126
Liabilities:
Accounts payable	72	4,099
Accrued personnel	161	4,256
Accrued expenses	139	2,296
Other liabilities	(2)	3,530
Liabilities of discontinued operations	$ 370	$ 14,181

Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Results of Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Quarterly Financial Information Disclosure [Abstract]
Revenue	$ 149,836	$ 168,779	$ 172,229	$ 201,189	$ 135,965	$ 149,312	$ 153,936	$ 187,325	$ 692,033	$ 626,538	$ 591,270
Operating expenses	147,992	150,258	151,091	159,389	133,977	136,773	135,564	149,172	608,730	555,486	518,528
Gross margin	1,844	18,521	21,138	41,800	1,988	12,539	18,372	38,153	83,303	71,052	72,742
Corporate general and administrative	7,821	8,944	7,649	9,984	4,615	7,475	7,575	10,545	34,398	30,210	31,533
Operating income (loss)	(5,977)	9,577	13,489	31,816	(2,627)	5,064	10,797	27,608	48,905	40,842	41,209
Other income (expense):
Interest expense	(3,358)	(3,815)	(4,145)	(4,056)	(3,801)	(3,576)	(3,831)	(3,791)	(15,374)	(14,999)	(16,047)
Gain on sale of operations, net	7	6	48	18	106	21	49	2,590	79	2,766	2,920
Other income (expense), net	3,203	2,371	515	1,728	3,191	2,542	(884)	3,365	7,817	8,214	3,201
Total other income (expense), net	(148)	(1,438)	(3,582)	(2,310)	(504)	(1,013)	(4,666)	2,164	(7,478)	(4,019)	(9,926)
Income (loss) from continuing operations before income tax expense (benefit)	(6,125)	8,139	9,907	29,506	(3,131)	4,051	6,131	29,772	41,427	36,823	31,283
Income tax expense (benefit)	(2,897)	2,663	4,287	12,385	(1,715)	1,032	2,267	12,487	16,438	14,071	12,144
Income (loss) from continuing operations	(3,228)	5,476	5,620	17,121	(1,416)	3,019	3,864	17,285	24,989	22,752	19,139
Income (loss) from operations of discontinued operations, net of tax	(812)	569	1,622	1,159	2,604	2,256	1,966	1,478	2,538	8,304	8,854
Gain on disposal of discontinued operations, net of tax	93	56,315	1,905	23	18	32	18	22	58,336	90	14
Net income (loss)	$ (3,947)	$ 62,360	$ 9,147	$ 18,303	$ 1,206	$ 5,307	$ 5,848	$ 18,785	$ 85,863	$ 31,146	$ 28,007
Basic:
Continuing operations	$ (0.07)	$ 0.11	$ 0.11	$ 0.35	$ (0.03)	$ 0.06	$ 0.08	$ 0.35	$ 0.51	$ 0.46	$ 0.39
Discontinued operations	(0.01)	1.17	0.07	0.02	0.05	0.05	0.04	0.03	1.26	0.17	0.18
Net income	(0.08)	1.28	0.18	0.37	0.02	0.11	0.12	0.38	1.77	0.63	0.57
Diluted:
Continuing operations	(0.07)	0.11	0.11	0.34	(0.03)	0.06	0.08	0.35	0.51	0.46	0.39
Discontinued operations	(0.01)	1.16	0.07	0.02	0.05	0.05	0.04	0.03	1.24	0.17	0.17
Net income	$ (0.08)	$ 1.27	$ 0.18	$ 0.37	$ 0.02	$ 0.11	$ 0.12	$ 0.38	$ 1.75	$ 0.63	$ 0.56
Basic weighted average common shares	46,981	48,504	49,639	49,417	48,967	48,895	49,041	49,103	48,632	49,002	49,328
Diluted weighted average common shares	46,981	49,003	49,929	49,836	48,967	49,109	49,244	49,531	49,141	49,252	49,599

Quarterly Financial Data (Unaudited) - Additional Information (Detail) - USD ($) $ in Millions	3 Months Ended	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2013
Quarterly Financial Information Disclosure [Abstract]
Proceeds from Legal settlement	$ 1.9
Reduction in fair value of contingent purchase price liability		$ 0.7

Segment Disclosures - Additional Information (Detail)	12 Months Ended
Segment Disclosures - Additional Information (Detail)	Dec. 31, 2013 Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Schedule of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue	$ 149,836	$ 168,779	$ 172,229	$ 201,189	$ 135,965	$ 149,312	$ 153,936	$ 187,325	$ 692,033	$ 626,538	$ 591,270
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue									690,329	624,883	589,605
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total Revenue									$ 1,704	$ 1,655	$ 1,665

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Jun. 30, 2013	Mar. 31, 2013	Dec. 31, 2012	Sep. 30, 2012	Jun. 30, 2012	Mar. 31, 2012	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Revenue	$ 149,836	$ 168,779	$ 172,229	$ 201,189	$ 135,965	$ 149,312	$ 153,936	$ 187,325	$ 692,033	$ 626,538	$ 591,270
Operating expenses	147,992	150,258	151,091	159,389	133,977	136,773	135,564	149,172	608,730	555,486	518,528
Gross margin	1,844	18,521	21,138	41,800	1,988	12,539	18,372	38,153	83,303	71,052	72,742
Corporate general & admin	7,821	8,944	7,649	9,984	4,615	7,475	7,575	10,545	34,398	30,210	31,533
Operating income (loss)	(5,977)	9,577	13,489	31,816	(2,627)	5,064	10,797	27,608	48,905	40,842	41,209
Other income (expense):
Interest expense	(3,358)	(3,815)	(4,145)	(4,056)	(3,801)	(3,576)	(3,831)	(3,791)	(15,374)	(14,999)	(16,047)
Gain on sale of operations, net	7	6	48	18	106	21	49	2,590	79	2,766	2,920
Other income, net	3,203	2,371	515	1,728	3,191	2,542	(884)	3,365	7,817	8,214	3,201
Total other income (expense)	(148)	(1,438)	(3,582)	(2,310)	(504)	(1,013)	(4,666)	2,164	(7,478)	(4,019)	(9,926)
Income (loss) from continuing operations before income tax expense	$ (6,125)	$ 8,139	$ 9,907	$ 29,506	$ (3,131)	$ 4,051	$ 6,131	$ 29,772	41,427	36,823	31,283
Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue									456,649	410,195	389,743
Operating expenses									395,976	357,378	336,206
Gross margin									60,673	52,817	53,537
Corporate general & admin
Operating income (loss)									60,673	52,817	53,537
Other income (expense):
Interest expense											(2)
Gain on sale of operations, net
Other income, net									492	2,063	26
Total other income (expense)									492	2,063	24
Income (loss) from continuing operations before income tax expense									61,165	54,880	53,561
Employee Services [Member]
Segment Reporting Information [Line Items]
Revenue									204,863	186,217	171,205
Operating expenses									168,696	155,311	144,528
Gross margin									36,167	30,906	26,677
Corporate general & admin
Operating income (loss)									36,167	30,906	26,677
Other income (expense):
Interest expense									(24)	(30)	(28)
Gain on sale of operations, net
Other income, net									297	1,086	780
Total other income (expense)									273	1,056	752
Income (loss) from continuing operations before income tax expense									36,440	31,962	27,429
National Practices [Member]
Segment Reporting Information [Line Items]
Revenue									30,521	30,126	30,322
Operating expenses									27,589	26,713	26,222
Gross margin									2,932	3,413	4,100
Corporate general & admin
Operating income (loss)									2,932	3,413	4,100
Other income (expense):
Interest expense
Gain on sale of operations, net
Other income, net									1	2	10
Total other income (expense)									1	2	10
Income (loss) from continuing operations before income tax expense									2,933	3,415	4,110
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Revenue
Operating expenses									16,469	16,084	11,572
Gross margin									(16,469)	(16,084)	(11,572)
Corporate general & admin									34,398	30,210	31,533
Operating income (loss)									(50,867)	(46,294)	(43,105)
Other income (expense):
Interest expense									(15,350)	(14,969)	(16,017)
Gain on sale of operations, net									79	2,766	2,920
Other income, net									7,027	5,063	2,385
Total other income (expense)									(8,244)	(7,140)	(10,712)
Income (loss) from continuing operations before income tax expense									$ (59,111)	$ (53,434)	$ (53,817)

Subsequent Events - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2013 USD ($) Acquisition Employees shares	Dec. 31, 2012 Acquisition
Subsequent Event [Line Items]
Acquisition date	Jan. 01, 2014
Number of acquisition \| Acquisition	2	2
Shares repurchased \| shares	456,603
Shares repurchased, value	$ 3.9
Clearview National Partners L.L.C [Member]
Subsequent Event [Line Items]
Number of employees \| Employees	100
Employee Services Practice Group [Member] \| Clearview National Partners L.L.C [Member]
Subsequent Event [Line Items]
Expected annual revenue	$ 2.5
Employee Services Practice Group [Member] \| Centric Insurance Agency [Member]
Subsequent Event [Line Items]
Expected annual revenue	$ 1.6
Financial Services Practice Group [Member] \| Lewis, Birch And Ricardo, L.L.C [Member]
Subsequent Event [Line Items]
Acquisition date	Feb. 01, 2014
Expected annual revenue	$ 9.8

VALUATION AND QUALIFYING ACCOUNTS AND RESERVES (Detail) - Allowance for Doubtful Accounts [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2011
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 11,801	$ 9,170	$ 10,263
Charge to Cost and Expense	4,767	5,325	6,507
Additions Charge to other Accounts
Acquisitions and Divestitures
Charge - offs, Net of Recoveries	(6,390)	(2,694)	(7,600)
Balance at End of Period	$ 10,178	$ 11,801	$ 9,170