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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2016	Jul. 29, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q2
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	0000944148
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		53,444,430

Consolidated Balance Sheets (Unaudited) - USD ($)
$ in Thousands

Jun. 30, 2016

Dec. 31, 2015

Current assets:

Cash and cash equivalents

$ 8,492

$ 850

Restricted cash

31,859

24,860

Accounts receivable, net

193,155

153,608

Income taxes refundable

966

Deferred income taxes, net

4,796

Other current assets

18,701

15,903

Current assets before funds held for clients

252,207

200,983

Funds held for clients

205,867

171,497

Total current assets

458,074

372,480

Non-current assets:

Property and equipment, net

19,727

20,162

Goodwill and other intangible assets, net

573,022

535,653

Assets of deferred compensation plan

68,040

64,245

Notes receivable

1,783

1,760

Other non-current assets

1,908

2,031

Total non-current assets

664,480

623,851

Total assets

1,122,554

996,331

Current liabilities:

Accounts payable

54,823

35,555

Income taxes payable

5,950

Accrued personnel costs

32,995

39,611

Notes payable

411

Contingent purchase price liability

16,594

12,855

Other current liabilities

13,925

11,714

Current liabilities before client fund obligations

124,698

99,735

Client fund obligations

205,094

171,318

Total current liabilities

329,792

271,053

Non-current liabilities:

Convertible notes, net

750

Bank debt

^[1]

235,500

205,800

Debt issuance costs

^[1]

(1,613)

(1,869)

Total long-term debt

233,887

204,681

Notes payable

1,383

Income taxes payable

4,259

4,084

Deferred income taxes, net

^[1]

790

4,902

Deferred compensation plan obligations

68,040

64,245

Contingent purchase price liability

16,354

11,962

Other non-current liabilities

7,624

7,456

Total non-current liabilities

332,337

297,330

Total liabilities

662,129

568,383

STOCKHOLDERS' EQUITY

Common stock

1,275

1,262

Additional paid in capital

645,462

634,626

Retained earnings

284,757

254,860

Treasury stock

(469,995)

(462,167)

Accumulated other comprehensive loss

(1,074)

(633)

Total stockholders’ equity

460,425

427,948

Total liabilities and stockholders’ equity

$ 1,122,554

$ 996,331

[1]	See Note 15 to accompanying consolidated financial statements for discussion of our adoption of ASU 2015-03, ASU 2015-15 and ASU 2015-17 (as defined in Note 15).

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 197,015	$ 185,042	$ 421,253	$ 398,908
Operating expenses	173,996	163,117	352,113	333,981
Gross margin	23,019	21,925	69,140	64,927
Corporate general and administrative expenses	8,346	6,615	18,591	16,480
Operating income	14,673	15,310	50,549	48,447
Other (expense) income:
Interest expense	(1,733)	(2,848)	(3,259)	(5,825)
Gain on sale of operations, net	50	45	151	101
Other income (expense), net	703	(1,126)	2,850	1,733
Total other expense, net	(980)	(3,929)	(258)	(3,991)
Income from continuing operations before income tax expense	13,693	11,381	50,291	44,456
Income tax expense	5,306	4,696	20,106	18,268
Income from continuing operations	8,387	6,685	30,185	26,188
Loss from discontinued operations, net of tax	(258)	(330)	(288)	(665)
Gain on disposal of discontinued operations, net of tax		290		290
Net income	$ 8,129	$ 6,645	$ 29,897	$ 25,813
Basic:
Continuing operations	$ 0.16	$ 0.14	$ 0.58	$ 0.54
Discontinued operations		(0.01)	(0.01)	(0.01)
Net income	0.16	0.13	0.57	0.53
Diluted:
Continuing operations	0.16	0.13	0.57	0.51
Discontinued operations			(0.01)	(0.01)
Net income	$ 0.16	$ 0.13	$ 0.56	$ 0.50
Basic weighted average shares outstanding	52,031	49,464	51,802	48,809
Diluted weighted average shares outstanding	53,079	52,024	52,901	51,227
Comprehensive Income:
Net income	$ 8,129	$ 6,645	$ 29,897	$ 25,813
Other comprehensive (loss) income, net of tax	(130)	(92)	(441)	46
Comprehensive income	$ 7,999	$ 6,553	$ 29,456	$ 25,859

Consolidated Statements of Stockholders' Equity (Unaudited) - 6 months ended Jun. 30, 2016 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Loss [Member]
Balance, Amount at Dec. 31, 2015	$ 427,948	$ 1,262	$ (462,167)	$ 634,626	$ 254,860	$ (633)
Balance, Shares at Dec. 31, 2015		126,182	73,228
Net income	29,897				29,897
Other comprehensive loss	(441)					(441)
Share repurchases	(7,828)		$ (7,828)
Share repurchases, Shares			799
Restricted stock		$ 4		(4)
Restricted stock, Shares		302
Stock options exercised	$ 3,529	$ 5		3,524
Stock options exercised, Shares	510	510
Share-based compensation	$ 2,842			2,842
Tax benefit from employee share plans	663			663
Business acquisitions	3,815	$ 4		3,811
Business acquisitions, Shares		372
Balance, Amount at Jun. 30, 2016	$ 460,425	$ 1,275	$ (469,995)	$ 645,462	$ 284,757	$ (1,074)
Balance, Shares at Jun. 30, 2016		127,366	74,027

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Cash flows from operating activities:
Net income	$ 29,897	$ 25,813
Adjustments to reconcile net income to net cash provided by operating activities:
Loss from discontinued operations, net of tax	288	375
Gain on sale of operations, net	(151)	(101)
Loss on early extinguishment of convertible debt		833
Depreciation and amortization expense	10,682	10,051
Amortization of discount on notes and deferred financing costs	262	1,639
Amortization of discount on contingent earnout liability	106	80
Bad debt expense, net of recoveries	2,205	2,799
Adjustment to contingent earnout liability	(714)	(1,525)
Deferred income taxes	894	(916)
Employee stock awards	2,842	2,911
Excess tax benefits from share based payment arrangements	(673)	(443)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(6,998)	(6,450)
Accounts receivable, net	(36,439)	(37,287)
Other assets	(2,950)	(12)
Accounts payable	19,268	11,791
Income taxes payable	7,766	5,531
Accrued personnel costs	(6,616)	(9,745)
Other liabilities	2,163	(824)
Operating cash flows provided by continuing operations	21,832	4,520
Operating cash flows provided by (used in) discontinued operations	428	(240)
Net cash provided by operating activities	22,260	4,280
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(34,004)	(7,184)
Purchases of client fund investments	(4,963)	(6,661)
Proceeds from the sales and maturities of client fund investments	4,747	5,950
Proceeds from sales of divested operations	93	101
Increase in funds held for clients	3,649	70,664
Additions to property and equipment, net	(1,837)	(5,300)
Collection of notes receivable	119	104
Investing cash flows (used in) provided by continuing operations	(32,196)	57,674
Investing cash flows provided by discontinued operations		21
Net cash (used in) provided by investing activities	(32,196)	57,695
Cash flows from financing activities:
Proceeds from bank debt	278,000	188,900
Payment of bank debt	(248,300)	(143,300)
Payment on early extinguishment of convertible debt	(760)	(17,173)
Payment for acquisition of treasury stock	(7,828)	(18,498)
Decrease in client funds obligations	(3,504)	(70,929)
Proceeds from exercise of stock options	3,529	4,669
Payment of contingent consideration of acquisitions	(4,110)	(4,816)
Excess tax benefit from exercise of stock awards	673	443
Payment of notes payable	(116)
Deferred financing costs	(6)
Net cash provided by (used in) financing activities	17,578	(60,704)
Net increase in cash and cash equivalents	7,642	1,271
Cash and cash equivalents at beginning of year	850	979
Cash and cash equivalents at end of period	$ 8,492	$ 2,250

Basis of Presentation

6 Months Ended

Jun. 30, 2016

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Basis of Presentation

1.	Basis of Presentation

The accompanying unaudited condensed consolidated financial statements of CBIZ, Inc. and its subsidiaries (“CBIZ,” the “Company,” “we,” “us,” or “our”) have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and notes required by the accounting principles generally accepted in the United States (“GAAP”) for complete financial statements.

All intercompany accounts and transactions have been eliminated in consolidation. The accompanying unaudited consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ.

These interim unaudited condensed consolidated financial statements should be read in conjunction with the consolidated financial statements and notes thereto included in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015. In the opinion of management, all adjustments of a normal recurring nature considered necessary for a fair presentation have been included. Operating results for the three and six months ended June 30, 2016 are not necessarily indicative of the results that may be expected for the full year ending December 31, 2016.

The preparation of the consolidated financial statements in conformity with GAAP requires management to make estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. 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 and contingent purchase price obligations), 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. Changes in circumstances could cause actual results to differ materially from those estimates.

A description of revenue recognition policies is included in the Annual Report on Form 10-K for the year ended December 31, 2015.

Accounts Receivable, Net

6 Months Ended

Jun. 30, 2016

Receivables [Abstract]

Accounts Receivable, Net

2.	Accounts Receivable, Net

Accounts receivable, net balances at June 30, 2016 and December 31, 2015 were as follows (in thousands):

	June 30,			December 31,
	2016			2015
Trade accounts receivable	$	136,653		$	118,916
Unbilled revenue		70,190			47,351
Total accounts receivable		206,843			166,267
Allowance for doubtful accounts		(13,688	)		(12,659	)
Accounts receivable, net	$	193,155		$	153,608

- 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

Goodwill and Other Intangible Assets, Net

6 Months Ended

Jun. 30, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

3.	Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at June 30, 2016 and December 31, 2015 were as follows (in thousands):

	June 30,			December 31,
	2016			2015
Goodwill	$	474,095		$	447,685
Intangible assets:
Client lists		165,882			147,706
Other intangible assets		7,772			6,977
Total intangible assets		173,654			154,683
Total goodwill and intangibles assets		647,749			602,368
Accumulated amortization:
Client lists		(72,505	)		(65,037	)
Other intangible assets		(2,222	)		(1,678	)
Total accumulated amortization		(74,727	)		(66,715	)
Goodwill and other intangible assets, net	$	573,022		$	535,653

- Definition

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

+ References + Details

Depreciation and Amortization

6 Months Ended

Jun. 30, 2016

Text Block [Abstract]

Depreciation and Amortization

4.	Depreciation and Amortization

Depreciation and amortization expense for property and equipment and intangible assets for the three and six months ended June 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2016		2015		2016		2015
Operating expenses	$	5,322	$	4,956	$	10,452	$	9,847
Corporate general and administrative expenses		115		108		230		204
Total depreciation and amortization expense	$	5,437	$	5,064	$	10,682	$	10,051

Debt and Financing Arrangements

6 Months Ended

Jun. 30, 2016

Debt Disclosure [Abstract]

Debt and Financing Arrangements

5.	Debt and Financing Arrangements

At June 30, 2016, CBIZ’s primary financing arrangement was the $400.0 million unsecured credit facility discussed below, which provides the Company with the capital necessary to meet its working capital needs as well as the flexibility to continue with its strategic initiatives, including business acquisitions and share repurchases. In addition to the discussion below, refer to the Annual Report on Form 10-K for the year ended December 31, 2015 for additional details of CBIZ’s debt and financing arrangements.

Bank Debt

CBIZ has a $400.0 million unsecured credit facility with Bank of America as agent for a group of eight participating banks that matures in July 2019. The balance outstanding under the credit facility was $235.5 million and $205.8 million at June 30, 2016 and December 31, 2015, respectively.

Rates for the six months ended June 30, 2016 and 2015 were as follows:

	Six Months Ended
	June 30,
	2016		2015
Weighted average rates		2.38%		2.17%
Range of effective rates	1.82% - 3.50%		1.88% - 3.25%

CBIZ had approximately $84.5 million of available funds under the credit facility at June 30, 2016, net of outstanding letters of credit and performance guarantees of $2.3 million. The credit facility provides CBIZ with operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases. As of June 30, 2016, CBIZ was in compliance with its debt covenants.

3.125% Convertible Senior Subordinated Notes (the “2006 Notes”)

During the second quarter of 2016, CBIZ redeemed the remaining 2006 Notes for $750 thousand in cash plus accrued interest under an optional early redemption provision.

Interest Expense

During the three and six months ended June 30, 2016 and 2015, CBIZ recognized interest expense as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2016		2015		2016		2015
Credit facility (1)	$	1,731	$	1,165	$	3,251	$	2,216
2010 Notes (2)		—		1,677		—		3,597
2006 Notes		2		6		8		12
Total interest expense	$	1,733	$	2,848	$	3,259	$	5,825

(1)

Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees.

(2)

Components of interest expense related to the 4.875% Convertible Senior Subordinated Notes (the “2010 Notes”) include the contractual coupon interest, amortization of discount and amortization of deferred financing costs.

The 2010 Notes matured on October 1, 2015. As previously disclosed, holders received $1,000 in cash for each $1,000 principal amount of 2010 Notes along with a premium of the conversion value over par value. The $71.8 million conversion value of the 2010 Notes was determined by a cash averaging period that began on October 5, 2015 and ended on October 30, 2015. Cash payments were settled on November 4, 2015 with funds available under the credit facility.

Commitments and Contingencies	6 Months Ended
Commitments and Contingencies	Jun. 30, 2016
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	6. Commitments and Contingencies Letters of Credit and Guarantees CBIZ provides letters of credit to landlords (lessors) of its leased premises in lieu of cash security deposits, which totaled $2.3 million at both June 30, 2016 and December 31, 2015. 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 $2.3 million at June 30, 2016 and December 31, 2015, respectively. 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 Jeffrey C. Stone v. Greenberg Traurig LLP, et al. These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms and individuals not related to the Company were also named defendants in these lawsuits. Mortgages Ltd. had been audited by Mayer Hoffman, a CPA firm that has an administrative services agreement with CBIZ. The lawsuits asserted claims against Mayer Hoffman for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and sought 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. With the exception of claims being pursued by two plaintiffs from the Ashkenazi lawsuit (“Baldino Group”), all other matters have been dismissed or settled without payment by the CBIZ Parties. The Baldino Group’s claims, which allege damages of approximately $16.0 million, are currently stayed as to the CBIZ Parties and Mayer Hoffman and no trial date has been set. The CBIZ Parties deny all allegations of wrongdoing made against them and are vigorously defending the remaining proceedings relating to the Baldino Group’s claims. 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. The Company cannot predict the outcome of the above matters or estimate the possible loss or range of loss, if any. Although the proceedings relating to the Baldino Group’s claims 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.

Financial Instruments

6 Months Ended

Jun. 30, 2016

Investments All Other Investments [Abstract]

Financial Instruments

7.	Financial Instruments

Bonds

CBIZ held corporate and municipal bonds with par values totaling $41.6 million and $40.8 million at June 30, 2016 and December 31, 2015, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity or callable dates ranging from April 2016 through October 2021, and are included in “Funds held for clients – current” in the accompanying 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 six months ended June 30, 2016 and the twelve months ended December 31, 2015 (in thousands):

	Six Months Ended			Twelve Months Ended
	June 30, 2016			December 31, 2015
Fair value at beginning of period	$	43,142		$	38,399
Purchases		4,963			15,429
Redemptions		(1,490	)		(987	)
Maturities		(3,257	)		(9,677	)
Increase in bond premium		(205	)		172
Fair market value adjustment		572			(194	)
Fair value at end of period	$	43,725		$	43,142

Interest Rate Swaps

CBIZ does not purchase or hold any derivative instruments for trading or speculative purposes. We utilize interest rate swaps to manage interest rate risk exposure associated with our floating-rate debt under the credit facility. Under these interest rate swap contracts, we receive cash flows from counterparties at variable rates based on LIBOR and pay the counterparties a fixed rate. See the Annual Report on Form 10-K for the year ended December 31, 2015 for further discussion on CBIZ’s interest rate swaps.

The following table summarizes CBIZ’s outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at June 30, 2016 and December 31, 2015 (in thousands):

	June 30, 2016
	Notional		Fair
	Amount		Value (1)			Balance Sheet Location
Interest rate swaps (2)	$	60,000	$	(972	)	Other non-current liabilities

	December 31, 2015
	Notional		Fair
	Amount		Value (1)			Balance Sheet Location
Interest rate swaps	$	50,000	$	240		Other non-current assets

(1)

See additional disclosures regarding fair value measurements in Note 8.

(2)

The notional value of each interest rate swap is $10.0 million, $15.0 million, $25.0 million, and $10.0 million with maturity tenors of 2, 3, 5 and 5 years, respectively. Under the terms of the interest rate swaps, CBIZ pays interest at a fixed rate of 0.885% (2-year), 1.155% (3-year), 1.300% (5-year) and 1.120% (5-year) plus applicable margin as stated in the agreement, and receives interest that varies with the one-month LIBOR.

The following table summarizes the effects of the interest rate swap on CBIZ’s accompanying Consolidated Statements of Comprehensive Income for the three and six months ended June 30, 2016 and 2015 (in thousands):

	Gain Recognized in AOCL, net of tax					Loss Reclassified from AOCL into Expense
	Three Months Ended					Three Months Ended
	June 30,					June 30,
	2016			2015		2016			2015
Interest rate swap	$	(231	)	$	34	$	(110	)	$	55

	Six Months Ended					Six Months Ended
	June 30,					June 30,
	2016			2015		2016		2015
Interest rate swap	$	(763	)	$	79	$	215	$	128

Fair Value Measurements

6 Months Ended

Jun. 30, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements

8.	Fair Value Measurements

The following table summarizes CBIZ’s assets and liabilities at June 30, 2016 and December 31, 2015 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	June 30, 2016			December 31, 2015
Deferred compensation plan assets	1	$	68,040		$	64,245
Corporate and municipal bonds	1	$	43,725		$	43,142
Interest rate swaps	2	$	(972	)	$	240
Contingent purchase price liabilities	3	$	(32,948	)	$	(24,817	)

During the six months ended June 30, 2016 and 2015, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of the Company’s contingent purchase price liabilities for the six months ended June 30, 2016 and 2015 (pre-tax basis) (in thousands):

	2016			2015
Beginning balance – January 1	$	(24,817	)	$	(33,368	)
Additions from business acquisitions		(15,088	)		(4,186	)
Settlement of contingent purchase price liabilities		6,349			5,622
Change in fair value of contingencies		714			1,400
Change in net present value of contingencies		(106	)		(79	)
Ending balance – June 30	$	(32,948	)	$	(30,611	)

Contingent purchase price liabilities arise from business acquisitions and are classified as Level 3 due to the utilization of a probability weighted discounted cash flow approach to determine the fair value of the contingency. A contingent liability is established for each acquisition that has a contingent purchase price component extending over a term of two 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 estimates would result in a higher payout, and a performance under estimates would 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 accompanying Consolidated Statements of Comprehensive Income. These liabilities are reviewed quarterly and adjusted if necessary. See Note 12 for further discussion of contingent purchase price liabilities.

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

- Definition

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

+ References + Details

Other Comprehensive (Loss) Income

6 Months Ended

Jun. 30, 2016

Equity [Abstract]

Other Comprehensive (Loss) Income

9.	Other Comprehensive (Loss) Income

The following table is a summary of other comprehensive (loss) income and discloses the tax impact of each component of other comprehensive (loss) income for the three and six months ended June 30, 2016 and 2015 (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2016			2015			2016			2015
Net unrealized gain (loss) on available-for-sale securities, net of income taxes (1)	$	112		$	(114	)	$	343		$	(7	)
Net unrealized (loss) gain on interest rate swaps, net of income taxes (2)		(231	)		34			(763	)		79
Foreign currency translation		(11	)		(12	)		(21	)		(26	)
Total other comprehensive (loss) income	$	(130	)	$	(92	)	$	(441	)	$	46

(1)

Net of income tax expense (benefit) of $75 and ($76) for the three months ended June 30, 2016 and 2015, respectively, and net of income tax expense (benefit) of $167 and ($5) for the six months ended June 30, 2016 and 2015, respectively.

(2)

Net of income tax (benefit) expense of ($136) and $20 for the three months ended June 30, 2016 and 2015, respectively, and net of income tax (benefit) expense of ($448) and $46 for the six months ended June 30, 2016 and 2015, respectively.

Accumulated other comprehensive loss, net of tax, was approximately $1.1 million and $0.6 million at June 30, 2016 and December 31, 2015, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, for unrealized gains and losses on available-for-sale securities and interest rate swaps, and foreign currency translation.

- 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
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-Name Accounting Standards Codification
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+ Details

Employer Share Plans

6 Months Ended

Jun. 30, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employer Share Plans

10.	Employer Share Plans

Effective May 15, 2014, CBIZ shareholders approved a new plan, the CBIZ, Inc. 2014 Stock Incentive Plan (“2014 Plan”). Under the 2014 Plan, which expires in 2024, a maximum of 9.6 million stock options, shares of restricted stock or other stock-based compensation awards may be granted. Shares subject to award under the 2014 Plan may be either authorized but unissued shares of CBIZ common stock or treasury shares. Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2016		2015		2016		2015
Stock options	$	564	$	534	$	1,143	$	1,375
Restricted stock awards		869		755		1,699		1,536
Total stock-based compensation expense	$	1,433	$	1,289	$	2,842	$	2,911

Stock award activity during the six months ended June 30, 2016 was as follows (in thousands, except per share data):

	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		4,885		$	7.50		962		$	8.08
Granted		654		$	10.35		305		$	10.37
Exercised or released		(510	)	$	6.92		(426	)	$	7.64
Expired or canceled		(24	)	$	7.47		(3	)	$	7.66
Outstanding at June 30, 2016		5,005		$	7.94		838		$	9.13
Exercisable at June 30, 2016		2,810		$	7.13

(1)

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

CBIZ utilized the Black-Scholes-Merton options-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during the second quarter of 2016 was $2.40. The following weighted average assumptions were utilized:

	Six Months Ended June 30,
Expected volatility (1)		24.88	%
Expected option life (years) (2)		4.62
Risk-free interest rate (3)		1.12	%
Expected dividend yield (4)		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 expirations 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.

- Definition

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

+ References + Details

Earnings Per Share

6 Months Ended

Jun. 30, 2016

Earnings Per Share [Abstract]

Earnings Per Share

11.	Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three and six months ended June 30, 2016 and 2015 (in thousands, except per share data).

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2016		2015		2016		2015
Numerator:
Income from continuing operations	$	8,387	$	6,685	$	30,185	$	26,188
Denominator:
Basic
Weighted average common shares outstanding		52,031		49,464		51,802		48,809
Diluted
Stock options (1)		814		868		811		829
Restricted stock awards (1)		229		224		283		290
Contingent shares (2)		5		118		5		118
Convertible senior subordinated notes (3)		—		1,350		—		1,181
Diluted weighted average common shares outstanding		53,079		52,024		52,901		51,227
Basic earnings per share from continuing operations	$	0.16	$	0.14	$	0.58	$	0.54
Diluted earnings per share from continuing operations	$	0.16	$	0.13	$	0.57	$	0.51

(1)

A total of 1.7 million and 1.5 million share based awards were excluded from the calculation of diluted earnings per share for the three and six months ended June 30, 2016, respectively, and a total of 1.5 million and 1.2 million share based awards were excluded from the calculation of diluted earnings per share for the three and six months ended June 30, 2015, respectively, as their effect would be anti-dilutive.

(2)

Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ.

(3)

The dilutive impact of potential shares to be issued upon conversion of the 2010 Notes is not applicable to the six months ended June 30, 2016 due to the maturation of the 2010 Notes in the fourth quarter of 2015.

Acquisitions

6 Months Ended

Jun. 30, 2016

Business Combinations [Abstract]

Acquisitions

12.	Acquisitions

The cost of an acquisition is measured at the fair value of the consideration transferred, including contingent consideration. Acquisition-related costs are recognized as an expense in the period in which they are incurred. The identifiable assets acquired, liabilities assumed and contingent consideration are measured at their fair values at the date of acquisition. Goodwill is measured as the excess of the aggregate of the consideration transferred over the net of the amounts of identifiable assets acquired and liabilities assumed. A significant portion of the goodwill is deductible for income tax purposes. The operating results of acquired businesses are included in the accompanying consolidated financial statements beginning on the date of acquisition.

During the six months ended June 30, 2016, CBIZ acquired substantially all of the non-attest assets of three businesses:

First quarter 2016

Effective January 1, 2016, CBIZ acquired Millimaki Eggert, L.L.P., (“Millimaki”), located in San Diego, California. Millimaki provides professional tax, accounting, and financial services, with a specialty niche practice in the real estate sector, to closely held businesses, their owners, and mid-to-high net worth individuals. Annualized revenue attributable to Millimaki is estimated to be approximately $2.4 million. Operating results attributable to Millimaki are reported in the Financial Services practice group.

Second quarter 2016

Effective April 1, 2016, CBIZ acquired The Savitz Organization, (“Savitz”), headquartered in Philadelphia, Pennsylvania with offices in Atlanta, Georgia, and Newton, Massachusetts. Savitz is an employee retirement and health and welfare benefits firm that provides actuarial, consulting and administration outsourcing services. Annualized revenue attributable to Savitz is estimated to be approximately $20.0 million. Operating results attributable to Savitz are reported in the Employee Services practice group.

Effective June 1, 2016, CBIZ acquired Flex-Pay Business Services, Inc., (“Flex-Pay”), located in Winston-Salem, North Carolina. Flex-Pay provides payroll processing, Affordable Care Act fulfillment, and human resource solutions to more than 3,600 clients primarily in the Southeast. Annualized revenue attributable to Flex-Pay is estimated to be approximately $10.0 million. Operating results attributable to Flex-Pay are reported in the Employee Services practice group.

Pro forma results of operations for these acquisitions have not been presented because the effects of the acquisitions, individually or in the aggregate, were not significant to the Company’s results.

Aggregate consideration for these acquisitions consisted of approximately $33.0 million in cash consideration, $1.6 million in CBIZ common stock and $15.1 million in contingent consideration.

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2016 are as follows (in thousands):

	Six Months Ended
	June 30, 2016
Cash	$	6
Accounts receivable, net		5,313
Funds held for clients		37,230
Property and equipment, net		383
Other assets		172
Identifiable intangible assets		17,755
Current liabilities		(378	)
Client fund obligations		(37,230	)
Total identifiable net assets	$	23,251
Goodwill		26,471
Aggregate purchase price	$	49,722

Under the terms of the acquisition agreements, a portion of the purchase price is contingent on future performance of the businesses acquired.

Utilizing a probability weighted income approach, CBIZ determined that the fair value of the contingent consideration arrangements for the acquisitions occurring in the first half of 2016 was $15.1 million, of which $4.4 million was recorded in “Contingent purchase price liability – current” and $10.7 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at June 30, 2016.

The goodwill of $26.5 million arising from the acquisitions in the first half of 2016 consist 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.

The goodwill of $26.5 million from acquisitions in the first half of 2016 is reported under the Employee Services operating segment ($25.5 million) and the Financial Services operating segment ($1.0 million).

Client lists

During the six months ended June 30, 2016, CBIZ purchased three clients lists, two of which are reported in the Employee Services practice group and one in the Financial Services practice group. Total consideration for these client lists was $0.2 million in cash consideration, $1.0 million of guaranteed future consideration and $0.7 million of contingent consideration.

Change in contingent purchase price liability for previous acquisitions

During the six months ended June 30, 2016, CBIZ decreased the fair value of the contingent purchase price liability related to prior acquisitions by $0.7 million due to lower than originally projected future results of the acquired businesses. This decrease is included in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income.

Contingent earnouts for previous acquisitions

CBIZ paid $4.1 million in cash and issued approximately 220,000 shares of CBIZ common stock during the six months ended June 30, 2016 for previous acquisitions.

During the six months ended June 30, 2015, CBIZ acquired substantially all of the assets of one business:

First quarter 2015

Effective March 1, 2015, CBIZ acquired Model Consulting, Inc. (“Model”), located in Trevose, Pennsylvania. Model provides employee benefit consulting services to mid-sized companies in the Philadelphia and Southern New Jersey markets. Operating results attributable to Model are reported in the Employee Services practice group.

Aggregate consideration for this acquisition consisted of approximately $5.5 million in cash consideration and $4.2 million in contingent consideration.

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2015 are as follows (in thousands):

	Six Months Ended
	June 30, 2015
Cash	$	—
Accounts receivable, net		—
Work in process, net		—
Other assets		—
Identifiable intangible assets		2,844
Current liabilities		—
Total identifiable net assets	$	2,844
Goodwill		6,865
Aggregate purchase price	$	9,709

Under the terms of the acquisition agreements, a portion of the purchase price is contingent on future performance of the businesses acquired.

The goodwill of $6.9 million arising from the acquisition in the first half of 2015 is reported under the Employee Services operating segment.

Client lists

During the first half of 2015, CBIZ purchased three client lists, all of which are reported in the Employee Services practice group. Total consideration for these client lists was $0.1 million in cash consideration, $0.3 million in guaranteed future consideration and $3.0 million in future consideration.

Change in contingent purchase price liability for previous acquisitions

During the six months ended June 30, 2015, CBIZ decreased the fair value of the contingent purchase price liability related to prior acquisitions by $1.5 million due to lower than originally projected future results of the acquired businesses. This decrease is included in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income.

Contingent earnouts for previous acquisitions

During the six months ended June 30, 2015, CBIZ paid $4.8 million in cash and issued approximately 91,000 shares of CBIZ common stock.

- 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).

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+ Details

Discontinued Operations and Divestitures

6 Months Ended

Jun. 30, 2016

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Divestitures

13.	Discontinued Operations and Divestitures

CBIZ has divested, 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 Financial Accounting Standards Board (“FASB”) Accounting Standard Update (“ASU”) No. 2014-08, “Reporting Discontinued Operations and Disclosures of Disposals of an Entity (Topic 360)” which was effective January 1, 2015.

Discontinued Operations

Revenue and results from operations of discontinued operations are separately reported as “Loss from operations of discontinued operations, net of tax” in the accompanying Consolidated Statements of Comprehensive Income. During the first half of 2016, CBIZ did not discontinue the operations of any of its businesses. During the same period in 2015, the loss on operations of discontinued operations represents the results from the operations of two small businesses under the Financial Services segment that were discontinued in December 2014, one of which was sold on June 1, 2015.

Revenue and results from operations of discontinued operations for the three and six months ended June 30, 2016 and 2015 were as follows (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2016			2015			2016			2015
Revenue	$	—		$	2,579		$	—		$	5,994
Loss from discontinued operations before income tax	$	(437	)	$	(489	)	$	(488	)	$	(993	)
Income tax benefit		(179	)		(159	)		(200	)		(328	)
Loss from discontinued operations, net of tax	$	(258	)	$	(330	)	$	(288	)	$	(665	)

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 accompanying Consolidated Statements of Comprehensive Income. During the six months ended June 30, 2016 and 2015, CBIZ did not sell any operations. Gains totaling $0.1 million and $0.1 million for the six months ended June 30, 2016 and 2015, respectively, were recorded and relate to contingent consideration earned on sales made in previous periods.

- Definition

The entire disclosure related to a disposal group. Includes, but is not limited to, a discontinued operation, disposal classified as held-for-sale or disposed of by means other than sale or disposal of an individually significant component.

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+ Details

Segment Disclosures

6 Months Ended

Jun. 30, 2016

Segment Reporting [Abstract]

Segment Disclosures

14.	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 in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by each practice group is provided in the table below.

Financial Services

Employee Services

National Practices

· Accounting

· Tax

· Government Health Care Consulting

· Financial Advisory

· Valuation

· Litigation Support

· 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 to the Annual Report on Form 10-K for the year ended December 31, 2015. 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 “Corporate and Other.”

Segment information for the three months ended June 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended June 30, 2016
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	122,856		$	66,484		$	7,675	$	—		$	197,015
Operating expenses		106,987			56,344			7,005		3,660			173,996
Gross margin		15,869			10,140			670		(3,660	)		23,019
Corporate general & admin		—			—			—		8,346			8,346
Operating income (loss)		15,869			10,140			670		(12,006	)		14,673
Other income (expense):
Interest expense		—			(10	)		—		(1,723	)		(1,733	)
Gain on sale of operations, net		—			—			—		50			50
Other (expense) income, net		(27	)		84			1		645			703
Total other (expense) income		(27	)		74			1		(1,028	)		(980	)
Income (loss) from continuing operations before income tax expense	$	15,842		$	10,214		$	671	$	(13,034	)	$	13,693

	Three Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	116,671	$	61,024		$	7,347	$	—		$	185,042
Operating expenses		102,345		51,242			6,649		2,881			163,117
Gross margin		14,326		9,782			698		(2,881	)		21,925
Corporate general & admin		—		—			—		6,615			6,615
Operating income (loss)		14,326		9,782			698		(9,496	)		15,310
Other income (expense):
Interest expense		—		(11	)		—		(2,837	)		(2,848	)
Gain on sale of operations, net		—		—			—		45			45
Other income (expense), net		8		82			1		(1,217	)		(1,126	)
Total other income (expense)		8		71			1		(4,009	)		(3,929	)
Income (loss) from continuing operations before income tax expense	$	14,334	$	9,853		$	699	$	(13,505	)	$	11,381

Segment information for the nine months ended June 30, 2016 and 2015 was as follows (in thousands):

	Six Months Ended June 30, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	275,063	$	130,811		$	15,379	$	—		$	421,253
Operating expenses		220,484		110,024			13,882		7,723			352,113
Gross margin		54,579		20,787			1,497		(7,723	)		69,140
Corporate general & admin		—		—			—		18,591			18,591
Operating income (loss)		54,579		20,787			1,497		(26,314	)		50,549
Other income (expense):
Interest expense		—		(20	)		—		(3,239	)		(3,259	)
Gain on sale of operations, net		—		—			—		151			151
Other income, net		227		158			1		2,464			2,850
Total other income (expense)		227		138			1		(624	)		(258	)
Income (loss) from continuing operations before income tax expense	$	54,806	$	20,925		$	1,498	$	(26,938	)	$	50,291

	Six Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	260,503	$	123,675		$	14,730	$	—		$	398,908
Operating expenses		210,963		102,770			13,250		6,998			333,981
Gross margin		49,540		20,905			1,480		(6,998	)		64,927
Corporate general & admin		—		—			—		16,480			16,480
Operating income (loss)		49,540		20,905			1,480		(23,478	)		48,447
Other income (expense):
Interest expense		—		(20	)		—		(5,805	)		(5,825	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		107		199			1		1,426			1,733
Total other income (expense)		107		179			1		(4,278	)		(3,991	)
Income (loss) from continuing operations before income tax expense	$	49,647	$	21,084		$	1,481	$	(27,756	)	$	44,456

- Definition

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

+ References

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+ Details

New Accounting Pronouncements

6 Months Ended

Jun. 30, 2016

Accounting Changes And Error Corrections [Abstract]

New Accounting Pronouncements

15.	New Accounting Pronouncements

Accounting Standards Adopted in 2016

In November 2015, the FASB issued ASU 2015-17, “Income Taxes (Topic 740) – Balance Sheet Reclassification of Deferred Taxes” (“ASU 2015-17”). ASU 2015-17 requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in this update. Effective January 1, 2016, the Company early adopted ASU 2015-17 on a prospective basis. As such, prior periods were not retrospectively adjusted. If ASU 2015-17 were adopted retrospectively, $4.7 million would have been reclassified from “Deferred income taxes – current, net” (current asset) to “Deferred income taxes – non-current” (non-current liability) resulting in a net non-current deferred income tax liability of $0.1 million in the accompanying Consolidated Balance Sheet at December 31, 2105.

In April 2015, FASB issued ASU No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30) – Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”). ASU 2015-03 requires that all costs incurred to issue debt be presented in the balance sheet as a direct reduction in the carrying value of debt, consistent with debt discounts, instead of being presented in the balance sheet as a deferred charge (i.e., an asset). The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-03. In August 2015, the FASB issued ASU No. 2015-15, “Interest – Imputation of Interest (Subtopic 835-30) – Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements” (“ASU 2015-15”). ASU 2015-15 addresses the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements, which was not addressed in ASU 2015-03. The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-15. The Company retrospectively adopted ASU 2015-03 and ASU 2015-15 effective January 1, 2016, which resulted in a reclassification of $1.9 million of debt issuance costs related to our credit facility from “Other non-current assets” to “Bank debt” in the accompanying Consolidated Balance Sheets as of December 31, 2015.

In February 2015, FASB issued ASU No. 2015-02, “Consolidation (Topic 810) – Amendments to the Consolidation Analysis” (“ASU 2015-02”) which changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendments in the standard affect limited partnerships and similar legal entities, evaluating fees paid to a decision maker or a service provider as a variable interest, the effect of fee arrangements on the primary beneficiary determination, the effect of related parties on the primary beneficiary determination, and certain investment funds. Effective January 1, 2016, the Company adopted the provisions of ASU 2015-02, which had no effect on the Company’s consolidated financial statements.

Accounting Standards Not Yet Adopted

In March 2016, FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting.” The objective of this amendment applies to several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The effective date of the amendment is for fiscal years beginning after December 31, 2016 and interim periods within that reporting period. The Company is currently evaluating the impact this standard may have on the financial statements.

In February 2016, FASB issued ASU No. 2016-02, “Leases (Topic 842) – Amendments to the Financial Accounting Standards Board Accounting Standards Codification” (“ASU 2016-02”). Under ASU 2016-02, lessees will need to recognize a right-to-use asset and a lease liability for virtually all of their leases (other than leases that meet the definition of a short-term lease). For income statements purposes, a dual model was retained, requiring leases to be classified as either operating or finance. Operating leases will result in straight-line expense (similar to current operating leases) while finance leases will result in a front-loaded expense pattern (similar to current capital leases). ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements, which we expect will be material.

In August 2015, FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date” (“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” which was issued in May 2014 and requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services, by one year for all entities. It will be effective for annual periods beginning after December 15, 2017 for public companies. Early adoption is permitted but not before annual periods beginning after December 15, 2016. Entities have the option of using either a full retrospective or modified approach to adopt ASU 2015-14. In March, April and May 2016, the FASB issued additional ASUs clarifying certain aspects of ASU 2014-09. The core principle of ASU 2014-09 was not changed by the additional guidance. The Company is currently evaluating the new guidance and has not determined the impact this standard may have on its financial statements nor decided upon the method of adoption.

- Definition

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
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-Publisher FASB
-Name Accounting Standards Codification
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+ Details

Subsequent Events

6 Months Ended

Jun. 30, 2016

Subsequent Events [Abstract]

Subsequent Events

16.	Subsequent Events

Effective July 1, 2016, CBIZ acquired employee benefits consulting firm Ed Jacobs & Associates, Inc. (“EJ&A”), located in Cleveland, Tennessee. Annualized revenue is estimated to be approximately $2.1 million and will be recorded in the Employee Services practice group.

New Accounting Pronouncements (Policies)	6 Months Ended
New Accounting Pronouncements (Policies)	Jun. 30, 2016
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	Accounting Standards Adopted in 2016 In November 2015, the FASB issued ASU 2015-17, “Income Taxes (Topic 740) – Balance Sheet Reclassification of Deferred Taxes” (“ASU 2015-17”). ASU 2015-17 requires that deferred tax assets and liabilities be classified as noncurrent on the balance sheet. The current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount is not affected by the amendments in this update. Effective January 1, 2016, the Company early adopted ASU 2015-17 on a prospective basis. As such, prior periods were not retrospectively adjusted. If ASU 2015-17 were adopted retrospectively, $4.7 million would have been reclassified from “Deferred income taxes – current, net” (current asset) to “Deferred income taxes – non-current” (non-current liability) resulting in a net non-current deferred income tax liability of $0.1 million in the accompanying Consolidated Balance Sheet at December 31, 2105. In April 2015, FASB issued ASU No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30) – Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”). ASU 2015-03 requires that all costs incurred to issue debt be presented in the balance sheet as a direct reduction in the carrying value of debt, consistent with debt discounts, instead of being presented in the balance sheet as a deferred charge (i.e., an asset). The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-03. In August 2015, the FASB issued ASU No. 2015-15, “Interest – Imputation of Interest (Subtopic 835-30) – Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements” (“ASU 2015-15”). ASU 2015-15 addresses the presentation and subsequent measurement of debt issuance costs related to line-of-credit arrangements, which was not addressed in ASU 2015-03. The recognition and measurement guidance for debt issuance costs is not affected by ASU 2015-15. The Company retrospectively adopted ASU 2015-03 and ASU 2015-15 effective January 1, 2016, which resulted in a reclassification of $1.9 million of debt issuance costs related to our credit facility from “Other non-current assets” to “Bank debt” in the accompanying Consolidated Balance Sheets as of December 31, 2015. In February 2015, FASB issued ASU No. 2015-02, “Consolidation (Topic 810) – Amendments to the Consolidation Analysis” (“ASU 2015-02”) which changes the analysis that a reporting entity must perform to determine whether it should consolidate certain types of legal entities. The amendments in the standard affect limited partnerships and similar legal entities, evaluating fees paid to a decision maker or a service provider as a variable interest, the effect of fee arrangements on the primary beneficiary determination, the effect of related parties on the primary beneficiary determination, and certain investment funds. Effective January 1, 2016, the Company adopted the provisions of ASU 2015-02, which had no effect on the Company’s consolidated financial statements. Accounting Standards Not Yet Adopted In March 2016, FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting.” The objective of this amendment applies to several aspects of the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification on the statement of cash flows. The effective date of the amendment is for fiscal years beginning after December 31, 2016 and interim periods within that reporting period. The Company is currently evaluating the impact this standard may have on the financial statements. In February 2016, FASB issued ASU No. 2016-02, “Leases (Topic 842) – Amendments to the Financial Accounting Standards Board Accounting Standards Codification” (“ASU 2016-02”). Under ASU 2016-02, lessees will need to recognize a right-to-use asset and a lease liability for virtually all of their leases (other than leases that meet the definition of a short-term lease). For income statements purposes, a dual model was retained, requiring leases to be classified as either operating or finance. Operating leases will result in straight-line expense (similar to current operating leases) while finance leases will result in a front-loaded expense pattern (similar to current capital leases). ASU 2016-02 is effective for fiscal years beginning after December 15, 2018, and interim periods within those fiscal years. Early adoption is permitted. The Company is currently evaluating the impact the adoption of this ASU will have on its consolidated financial statements, which we expect will be material. In August 2015, FASB issued ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606) – Deferral of the Effective Date” (“ASU 2015-14”). ASU 2015-14 defers the effective date of ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” which was issued in May 2014 and requires an entity to recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services, by one year for all entities. It will be effective for annual periods beginning after December 15, 2017 for public companies. Early adoption is permitted but not before annual periods beginning after December 15, 2016. Entities have the option of using either a full retrospective or modified approach to adopt ASU 2015-14. In March, April and May 2016, the FASB issued additional ASUs clarifying certain aspects of ASU 2014-09. The core principle of ASU 2014-09 was not changed by the additional guidance. The Company is currently evaluating the new guidance and has not determined the impact this standard may have on its financial statements nor decided upon the method of adoption.

Accounts Receivable, Net (Tables)

6 Months Ended

Jun. 30, 2016

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net balances at June 30, 2016 and December 31, 2015 were as follows (in thousands):

	June 30,			December 31,
	2016			2015
Trade accounts receivable	$	136,653		$	118,916
Unbilled revenue		70,190			47,351
Total accounts receivable		206,843			166,267
Allowance for doubtful accounts		(13,688	)		(12,659	)
Accounts receivable, net	$	193,155		$	153,608

Goodwill and Other Intangible Assets, Net (Tables)

6 Months Ended

Jun. 30, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at June 30, 2016 and December 31, 2015 were as follows (in thousands):

	June 30,			December 31,
	2016			2015
Goodwill	$	474,095		$	447,685
Intangible assets:
Client lists		165,882			147,706
Other intangible assets		7,772			6,977
Total intangible assets		173,654			154,683
Total goodwill and intangibles assets		647,749			602,368
Accumulated amortization:
Client lists		(72,505	)		(65,037	)
Other intangible assets		(2,222	)		(1,678	)
Total accumulated amortization		(74,727	)		(66,715	)
Goodwill and other intangible assets, net	$	573,022		$	535,653

Depreciation and Amortization (Tables)

6 Months Ended

Jun. 30, 2016

Text Block [Abstract]

Depreciation and Amortization Expense for Property and Equipment and Intangible Assets

Depreciation and amortization expense for property and equipment and intangible assets for the three and six months ended June 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2016		2015		2016		2015
Operating expenses	$	5,322	$	4,956	$	10,452	$	9,847
Corporate general and administrative expenses		115		108		230		204
Total depreciation and amortization expense	$	5,437	$	5,064	$	10,682	$	10,051

Debt and Financing Arrangements (Tables)

6 Months Ended

Jun. 30, 2016

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

Rates for the six months ended June 30, 2016 and 2015 were as follows:

	Six Months Ended
	June 30,
	2016		2015
Weighted average rates		2.38%		2.17%
Range of effective rates	1.82% - 3.50%		1.88% - 3.25%

Summary of Recognized Interest Expense

During the three and six months ended June 30, 2016 and 2015, CBIZ recognized interest expense as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2016		2015		2016		2015
Credit facility (1)	$	1,731	$	1,165	$	3,251	$	2,216
2010 Notes (2)		—		1,677		—		3,597
2006 Notes		2		6		8		12
Total interest expense	$	1,733	$	2,848	$	3,259	$	5,825

(1)

Components of interest expense related to the credit facility include amortization of deferred financing costs, commitment fees and line of credit fees.

(2)

Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2016

Investments All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes CBIZ’s bond activity for the six months ended June 30, 2016 and the twelve months ended December 31, 2015 (in thousands):

	Six Months Ended			Twelve Months Ended
	June 30, 2016			December 31, 2015
Fair value at beginning of period	$	43,142		$	38,399
Purchases		4,963			15,429
Redemptions		(1,490	)		(987	)
Maturities		(3,257	)		(9,677	)
Increase in bond premium		(205	)		172
Fair market value adjustment		572			(194	)
Fair value at end of period	$	43,725		$	43,142

Summary of Outstanding Interest Rate Swaps

The following table summarizes CBIZ’s outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at June 30, 2016 and December 31, 2015 (in thousands):

	June 30, 2016
	Notional		Fair
	Amount		Value (1)			Balance Sheet Location
Interest rate swaps (2)	$	60,000	$	(972	)	Other non-current liabilities

	December 31, 2015
	Notional		Fair
	Amount		Value (1)			Balance Sheet Location
Interest rate swaps	$	50,000	$	240		Other non-current assets

(1)

See additional disclosures regarding fair value measurements in Note 8.

(2)

Summary of Effects of Interest Rate Swap

	Gain Recognized in AOCL, net of tax					Loss Reclassified from AOCL into Expense
	Three Months Ended					Three Months Ended
	June 30,					June 30,
	2016			2015		2016			2015
Interest rate swap	$	(231	)	$	34	$	(110	)	$	55

	Six Months Ended					Six Months Ended
	June 30,					June 30,
	2016			2015		2016		2015
Interest rate swap	$	(763	)	$	79	$	215	$	128

Fair Value Measurements (Tables)

6 Months Ended

Jun. 30, 2016

Fair Value Disclosures [Abstract]

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

	Level	June 30, 2016			December 31, 2015
Deferred compensation plan assets	1	$	68,040		$	64,245
Corporate and municipal bonds	1	$	43,725		$	43,142
Interest rate swaps	2	$	(972	)	$	240
Contingent purchase price liabilities	3	$	(32,948	)	$	(24,817	)

Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

	2016			2015
Beginning balance – January 1	$	(24,817	)	$	(33,368	)
Additions from business acquisitions		(15,088	)		(4,186	)
Settlement of contingent purchase price liabilities		6,349			5,622
Change in fair value of contingencies		714			1,400
Change in net present value of contingencies		(106	)		(79	)
Ending balance – June 30	$	(32,948	)	$	(30,611	)

Other Comprehensive (Loss) Income (Tables)

6 Months Ended

Jun. 30, 2016

Equity [Abstract]

Summary of Other Comprehensive (Loss) Income and Tax Impact

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2016			2015			2016			2015
Net unrealized gain (loss) on available-for-sale securities, net of income taxes (1)	$	112		$	(114	)	$	343		$	(7	)
Net unrealized (loss) gain on interest rate swaps, net of income taxes (2)		(231	)		34			(763	)		79
Foreign currency translation		(11	)		(12	)		(21	)		(26	)
Total other comprehensive (loss) income	$	(130	)	$	(92	)	$	(441	)	$	46

(1)

(2)

Employer Share Plans (Tables)

6 Months Ended

Jun. 30, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Share-Based Compensation Awards

Compensation expense for stock-based awards recognized during the three and six months ended June 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2016		2015		2016		2015
Stock options	$	564	$	534	$	1,143	$	1,375
Restricted stock awards		869		755		1,699		1,536
Total stock-based compensation expense	$	1,433	$	1,289	$	2,842	$	2,911

Stock Award Activity

Stock award activity during the six months ended June 30, 2016 was as follows (in thousands, except per share data):

	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		4,885		$	7.50		962		$	8.08
Granted		654		$	10.35		305		$	10.37
Exercised or released		(510	)	$	6.92		(426	)	$	7.64
Expired or canceled		(24	)	$	7.47		(3	)	$	7.66
Outstanding at June 30, 2016		5,005		$	7.94		838		$	9.13
Exercisable at June 30, 2016		2,810		$	7.13

(1)

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

Schedule of Fair Value Option Award Weighted Average Assumptions Used

	Six Months Ended June 30,
Expected volatility (1)		24.88	%
Expected option life (years) (2)		4.62
Risk-free interest rate (3)		1.12	%
Expected dividend yield (4)		0.00	%

(1)

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

(2)

(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)

Earnings Per Share (Tables)

6 Months Ended

Jun. 30, 2016

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

	Three Months Ended				Six Months Ended
	June 30,				June 30,
	2016		2015		2016		2015
Numerator:
Income from continuing operations	$	8,387	$	6,685	$	30,185	$	26,188
Denominator:
Basic
Weighted average common shares outstanding		52,031		49,464		51,802		48,809
Diluted
Stock options (1)		814		868		811		829
Restricted stock awards (1)		229		224		283		290
Contingent shares (2)		5		118		5		118
Convertible senior subordinated notes (3)		—		1,350		—		1,181
Diluted weighted average common shares outstanding		53,079		52,024		52,901		51,227
Basic earnings per share from continuing operations	$	0.16	$	0.14	$	0.58	$	0.54
Diluted earnings per share from continuing operations	$	0.16	$	0.13	$	0.57	$	0.51

(1)

(2)

Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ.

(3)

Acquisitions (Tables)

6 Months Ended

Jun. 30, 2016

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2015 are as follows (in thousands):

	Six Months Ended
	June 30, 2015
Cash	$	—
Accounts receivable, net		—
Work in process, net		—
Other assets		—
Identifiable intangible assets		2,844
Current liabilities		—
Total identifiable net assets	$	2,844
Goodwill		6,865
Aggregate purchase price	$	9,709

Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”) and Flex-Pay Business Services, Inc., (“Flex-Pay”) [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

The estimated fair values of the assets acquired and the liabilities assumed during the six months ended June 30, 2016 are as follows (in thousands):

	Six Months Ended
	June 30, 2016
Cash	$	6
Accounts receivable, net		5,313
Funds held for clients		37,230
Property and equipment, net		383
Other assets		172
Identifiable intangible assets		17,755
Current liabilities		(378	)
Client fund obligations		(37,230	)
Total identifiable net assets	$	23,251
Goodwill		26,471
Aggregate purchase price	$	49,722

Discontinued Operations and Divestitures (Tables)

6 Months Ended

Jun. 30, 2016

Discontinued Operations [Member]

Loss from Discontinued Operations, Net of Tax

Revenue and results from operations of discontinued operations for the three and six months ended June 30, 2016 and 2015 were as follows (in thousands):

	Three Months Ended						Six Months Ended
	June 30,						June 30,
	2016			2015			2016			2015
Revenue	$	—		$	2,579		$	—		$	5,994
Loss from discontinued operations before income tax	$	(437	)	$	(489	)	$	(488	)	$	(993	)
Income tax benefit		(179	)		(159	)		(200	)		(328	)
Loss from discontinued operations, net of tax	$	(258	)	$	(330	)	$	(288	)	$	(665	)

Segment Disclosures (Tables)

6 Months Ended

Jun. 30, 2016

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended June 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended June 30, 2016
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	122,856		$	66,484		$	7,675	$	—		$	197,015
Operating expenses		106,987			56,344			7,005		3,660			173,996
Gross margin		15,869			10,140			670		(3,660	)		23,019
Corporate general & admin		—			—			—		8,346			8,346
Operating income (loss)		15,869			10,140			670		(12,006	)		14,673
Other income (expense):
Interest expense		—			(10	)		—		(1,723	)		(1,733	)
Gain on sale of operations, net		—			—			—		50			50
Other (expense) income, net		(27	)		84			1		645			703
Total other (expense) income		(27	)		74			1		(1,028	)		(980	)
Income (loss) from continuing operations before income tax expense	$	15,842		$	10,214		$	671	$	(13,034	)	$	13,693

	Three Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	116,671	$	61,024		$	7,347	$	—		$	185,042
Operating expenses		102,345		51,242			6,649		2,881			163,117
Gross margin		14,326		9,782			698		(2,881	)		21,925
Corporate general & admin		—		—			—		6,615			6,615
Operating income (loss)		14,326		9,782			698		(9,496	)		15,310
Other income (expense):
Interest expense		—		(11	)		—		(2,837	)		(2,848	)
Gain on sale of operations, net		—		—			—		45			45
Other income (expense), net		8		82			1		(1,217	)		(1,126	)
Total other income (expense)		8		71			1		(4,009	)		(3,929	)
Income (loss) from continuing operations before income tax expense	$	14,334	$	9,853		$	699	$	(13,505	)	$	11,381

Segment information for the nine months ended June 30, 2016 and 2015 was as follows (in thousands):

	Six Months Ended June 30, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	275,063	$	130,811		$	15,379	$	—		$	421,253
Operating expenses		220,484		110,024			13,882		7,723			352,113
Gross margin		54,579		20,787			1,497		(7,723	)		69,140
Corporate general & admin		—		—			—		18,591			18,591
Operating income (loss)		54,579		20,787			1,497		(26,314	)		50,549
Other income (expense):
Interest expense		—		(20	)		—		(3,239	)		(3,259	)
Gain on sale of operations, net		—		—			—		151			151
Other income, net		227		158			1		2,464			2,850
Total other income (expense)		227		138			1		(624	)		(258	)
Income (loss) from continuing operations before income tax expense	$	54,806	$	20,925		$	1,498	$	(26,938	)	$	50,291

	Six Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	260,503	$	123,675		$	14,730	$	—		$	398,908
Operating expenses		210,963		102,770			13,250		6,998			333,981
Gross margin		49,540		20,905			1,480		(6,998	)		64,927
Corporate general & admin		—		—			—		16,480			16,480
Operating income (loss)		49,540		20,905			1,480		(23,478	)		48,447
Other income (expense):
Interest expense		—		(20	)		—		(5,805	)		(5,825	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		107		199			1		1,426			1,733
Total other income (expense)		107		179			1		(4,278	)		(3,991	)
Income (loss) from continuing operations before income tax expense	$	49,647	$	21,084		$	1,481	$	(27,756	)	$	44,456

Other Comprehensive (Loss) Income - Summary of Other Comprehensive (Loss) Income and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized gain (loss) on available-for-sale securities, net of income taxes	$ 112	$ (114)	$ 343	$ (7)
Net unrealized (loss) gain on interest rate swaps, net of income taxes	(231)	34	(763)	79
Foreign currency translation	(11)	(12)	(21)	(26)
Total other comprehensive income (loss)	$ (130)	$ (92)	$ (441)	$ 46

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 136,653	$ 118,916
Unbilled revenue	70,190	47,351
Total accounts receivable	206,843	166,267
Allowance for doubtful accounts	(13,688)	(12,659)
Accounts receivable, net	$ 193,155	$ 153,608

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 474,095	$ 447,685
Intangible assets:
Total intangible assets	173,654	154,683
Total goodwill and intangibles assets	647,749	602,368
Accumulated amortization:
Total accumulated amortization	(74,727)	(66,715)
Goodwill and other intangible assets, net	573,022	535,653
Client Lists [Member]
Intangible assets:
Total intangible assets	165,882	147,706
Accumulated amortization:
Total accumulated amortization	(72,505)	(65,037)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	7,772	6,977
Accumulated amortization:
Total accumulated amortization	$ (2,222)	$ (1,678)

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 5,437	$ 5,064	$ 10,682	$ 10,051
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	5,322	4,956	10,452	9,847
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 115	$ 108	$ 230	$ 204

Debt and Financing Arrangements - Additional Information (Detail) $ in Millions	Jun. 30, 2016 USD ($)
Debt Disclosure [Abstract]
Unsecured credit facility	$ 400.0

Debt and Financing Arrangements (Bank Debt) - Additional Information (Detail)
$ in Thousands

6 Months Ended

Jun. 30, 2016

USD ($)

Bank

Dec. 31, 2015

USD ($)

Debt Instrument [Line Items]

Unsecured credit facility

$ 400,000

Group of participating banks | Bank

Outstanding balance under applicable credit facility

^[1]

$ 235,500

$ 205,800

Approximately available funds under credit facility

84,500

Letter of Credit and Performance Guarantee [Member]

Debt Instrument [Line Items]

Outstanding letters of credit and performance guarantees

2,300

Credit Facility [Member]

Debt Instrument [Line Items]

Unsecured credit facility

$ 400,000

[1]	See Note 15 to accompanying consolidated financial statements for discussion of our adoption of ASU 2015-03, ASU 2015-15 and ASU 2015-17 (as defined in Note 15).

- Definition

The carrying value as of the balance sheet date of the current and noncurrent portions of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

- Definition

The carrying value as of the balance sheet date of the noncurrent portion of long-term obligations drawn from a line of credit, which is a bank's commitment to make loans up to a specific amount. Examples of items that might be included in the application of this element may consist of letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to a maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line. Includes short-term obligations that would normally be classified as current liabilities but for which (a) postbalance sheet date issuance of a long term obligation to refinance the short term obligation on a long term basis, or (b) the enterprise has entered into a financing agreement that clearly permits the enterprise to refinance the short-term obligation on a long term basis and the following conditions are met (1) the agreement does not expire within 1 year and is not cancelable by the lender except for violation of an objectively determinable provision, (2) no violation exists at the BS date, and (3) the lender has entered into the financing agreement is expected to be financially capable of honoring the agreement.

+ References + Details

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	Jun. 30, 2016	Jun. 30, 2015
Debt Instrument [Line Items]
Weighted average rates	2.38%	2.17%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	1.82%	1.88%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	3.50%	3.25%

Debt and Financing Arrangements (2006 Notes) - Additional Information (Detail) - 2006 Convertible Senior Subordinated Notes [Member] $ in Thousands	Jun. 30, 2016 USD ($)
Debt Instrument [Line Items]
Aggregate outstanding principal amount	$ 750
Interest rate on Notes	3.125%

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Debt Instrument [Line Items]
Total interest expense	$ 1,733	$ 2,848	$ 3,259	$ 5,825
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	1,731	1,165	3,251	2,216
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense		1,677		3,597
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense	$ 2	$ 6	$ 8	$ 12

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Parenthetical) (Detail)	Jun. 30, 2016
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes	4.875%

Debt and Financing Arrangements (2010 Notes) - Additional Information (Detail) - 2010 Convertible Senior Subordinated Notes [Member] - USD ($)		1 Months Ended	6 Months Ended
	Oct. 01, 2015	Oct. 30, 2015	Jun. 30, 2016
Debt Instrument [Line Items]
Conversion rate per $ 1,000 principal of convertible notes	$ 1,000
Conversion value of Notes		$ 71,800,000
Maturity date of notes			Oct. 01, 2015

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($) $ in Millions	Jun. 30, 2016	Dec. 31, 2015
Commitments And Contingencies [Line Items]
License bonds outstanding amount	$ 2.4	$ 2.3
Letters of Credit [Member]
Commitments And Contingencies [Line Items]
Letters of credit outstanding	$ 2.3	$ 2.3

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail) - Baldino Group [Member] $ in Millions	9 Months Ended
	Sep. 30, 2015 USD ($) Plaintiff
Commitments And Contingencies [Line Items]
Number of Plaintiffs \| Plaintiff	2
Damages sought amount \| $	$ 16.0

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Millions	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Investments Debt And Equity Securities [Abstract]
Corporate and municipal bonds	$ 41.6	$ 40.8
Maturity dates of bonds, start date	2016-04
Maturity dates of bonds, end date	2021-10

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 43,142	$ 38,399
Purchases	4,963	15,429
Redemptions	(1,490)	(987)
Maturities	(3,257)	(9,677)
Increase in bond premium	(205)	172
Fair market value adjustment	572	(194)
Fair value at end of period	$ 43,725	$ 43,142

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Jun. 30, 2016	Dec. 31, 2015
Other Non-current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 60,000,000
Fair Value	$ (972,000)
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount		$ 50,000,000
Fair Value		$ 240,000

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Parenthetical) (Detail) - Interest Rate Swap [Member] - USD ($)	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Derivatives, Fair Value [Line Items]
Interest rate swap, description of interest received	Interest that varies with the one-month LIBOR
Derivative, Type of Interest Rate Paid on Swap	Fixed
Maturity Tenure Two Years [Member]
Derivatives, Fair Value [Line Items]
Notional value		$ 10,000,000
Interest rate swap, fixed interest rate		0.885%
Maturity Tenure Three Years [Member]
Derivatives, Fair Value [Line Items]
Notional value		$ 15,000,000
Interest rate swap, fixed interest rate		1.155%
Maturity Tenure Five Years [Member]
Derivatives, Fair Value [Line Items]
Notional value	$ 10,000,000	$ 25,000,000
Interest rate swap, fixed interest rate	1.12%	1.30%
Derivative, Type of Interest Rate Paid on Swap	Fixed

Financial Instruments - Summary of Effects of Interest Rate Swaps (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCL, net of tax	$ (231)	$ 34	$ (763)	$ 79
Interest Rate Swap [Member] \| Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Gain Recognized in AOCL, net of tax	(231)	34	(763)	79
Loss Reclassified from AOCL into Expense	$ (110)	$ 55	$ 215	$ 128

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Corporate and municipal bonds	$ 43,725	$ 43,142	$ 38,399
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	68,040	64,245
Corporate and municipal bonds	43,725	43,142
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	(972)	240
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (32,948)	$ (24,817)

Fair Value Measurements - Additional Information (Detail) - USD ($)	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 0
Minimum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination Contingent Consideration Liability Extended Term	2 years
Maximum [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Business Combination Contingent Consideration Liability Extended Term	6 years

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liabilities (Detail) - Level 3 [Member] - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (24,817)
Ending balance	(32,948)
Contingent Purchase Price Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(24,817)	$ (33,368)
Additions from business acquisitions	(15,088)	(4,186)
Settlement of contingent purchase price liabilities	6,349	5,622
Change in fair value of contingencies	714	1,400
Change in net present value of contingencies	(106)	(79)
Ending balance	$ (32,948)	$ (30,611)

Other Comprehensive (Loss) Income - Summary of Other Comprehensive (Loss) Income and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized gain(loss)on available for sale securities, income tax expense (benefit)	$ 75	$ (76)	$ 167	$ (5)
Unrealized gain (loss) on interest rate swaps, income tax expense	$ (136)	$ 20	$ (448)	$ 46

Other Comprehensive (Loss) Income - Additional Information (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated other comprehensive loss	$ (1,074)	$ (633)

Employer Share Plans - Additional Information (Detail) shares in Millions	3 Months Ended	6 Months Ended
	Jun. 30, 2016 $ / shares shares	Jun. 30, 2016 shares
Compensation And Retirement Disclosure [Abstract]
Maximum stock based compensation awards granted under the plan \| shares	9.6	9.6
Stock awards expiry		2024
Fair value of stock options granted \| $ / shares	$ 2.40

Employer Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 564	$ 534	$ 1,143	$ 1,375
Restricted stock awards	869	755	1,699	1,536
Total stock-based compensation expense	$ 1,433	$ 1,289	$ 2,842	$ 2,911

Employer Share Plans - Stock Award Activity (Detail) shares in Thousands	6 Months Ended
	Jun. 30, 2016 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of Options \| shares	4,885
Granted, Number of Options \| shares	654
Exercised or released, Number of Options \| shares	(510)
Expired or canceled, Number of Options \| shares	(24)
Outstanding Ending balance, Number of Options \| shares	5,005
Exercisable Ending balance, Number of Options \| shares	2,810
Outstanding Beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 7.50
Granted, Weighted Average Exercise Price Per Share \| $ / shares	10.35
Exercised or released, Weighted Average Exercise Price Per Share \| $ / shares	6.92
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	7.47
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	7.94
Exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 7.13
Restricted Stock Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of shares \| shares	962
Granted, Number of shares \| shares	305
Exercised or released, Number of shares \| shares	(426)
Expired or canceled, Number of Shares \| shares	(3)
Outstanding Ending balance, Number of shares \| shares	838
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 8.08
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	10.37
Exercised or Released, Weighted Average Grant-Date Fair Value \| $ / shares	7.64
Expired or Canceled, Weighted Average Grant-Date Fair Value \| $ / shares	7.66
Outstanding Ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 9.13

Employer Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	6 Months Ended
	Jun. 30, 2016
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Expected volatility	24.88%
Expected option life (years)	4 years 7 months 13 days
Risk-free interest rate	1.12%
Expected dividend yield	0.00%

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Numerator:
Income from continuing operations	$ 8,387	$ 6,685	$ 30,185	$ 26,188
Basic
Weighted average common shares outstanding	52,031	49,464	51,802	48,809
Diluted
Stock options	814	868	811	829
Restricted stock awards	229	224	283	290
Contingent shares	5	118	5	118
Convertible senior subordinated notes		1,350		1,181
Diluted weighted average common shares outstanding	53,079	52,024	52,901	51,227
Basic earnings per share from continuing operations	$ 0.16	$ 0.14	$ 0.58	$ 0.54
Diluted earnings per share from continuing operations	$ 0.16	$ 0.13	$ 0.57	$ 0.51

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares shares in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Stock Compensation Plan [Member]
Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Share based awards excluded from the calculation of diluted earnings per share	1.7	1.5	1.5	1.2

Acquisitions - Additional Information (Detail) $ in Thousands	6 Months Ended
	Jun. 30, 2016 USD ($) Business Client_List shares	Jun. 30, 2015 USD ($) Client_List shares	Dec. 31, 2015 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business	3
Consideration paid in cash		$ 100
Contingent consideration	$ 15,100	3,000
Goodwill	474,095		$ 447,685
Guaranteed future consideration		300
Fair value of contingent consideration	700	1,500
Consideration paid in cash	$ 4,100	$ 4,800
Number of common stock issued \| shares	220,000	91,000
Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill		$ 6,900
Number of client list purchased \| Client_List		3
Contingent Purchase Price Liability Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 4,400
Contingent Purchase Price Liability Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	10,700
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”) and Flex-Pay Business Services, Inc., (“Flex-Pay”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	33,000
Consideration paid in common stock	1,600
Contingent consideration	15,100
Goodwill	26,500
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”) and Flex-Pay Business Services, Inc., (“Flex-Pay”) [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	25,500
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”) and Flex-Pay Business Services, Inc., (“Flex-Pay”) [Member] \| Financial Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	1,000
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”) and Flex-Pay Business Services, Inc., (“Flex-Pay”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	26,471
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”) and Flex-Pay Business Services, Inc., (“Flex-Pay”) [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill		$ 26,500
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	200
Contingent consideration	$ 700
Number of client list purchased \| Client_List	3
Guaranteed future consideration	$ 1,000
Acquisition of Client Lists [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List	2
Acquisition of Client Lists [Member] \| Financial Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List	1
Model Consulting, Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 5,500
Contingent consideration	$ 4,200
Goodwill		$ 6,865

Acquisitions (First Quarter 2016) - Additional Information (Detail) - Millimaki Eggert, L.L.P [Member] $ in Millions	6 Months Ended
	Jun. 30, 2016 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jan. 01, 2016
Acquired entity, name	Millimaki Eggert, L.L.P.
Annual revenue	$ 2.4

Acquisitions (Second Quarter 2016) - Additional Information (Detail) $ in Millions	6 Months Ended
	Jun. 30, 2016 USD ($) Client
Savitz Organization [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Apr. 01, 2016
Acquired entity, name	Savitz Organization
Annual revenue	$ 20.0
Flex-Pay Business Services, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 01, 2016
Acquired entity, name	Flex-Pay Business Services, Inc
Estimated revenue	$ 10.0
Flex-Pay Business Services, Inc. [Member] \| Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of clients of acquired entity \| Client	3,600

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015
Business Acquisition [Line Items]
Funds held for clients	$ 205,867	$ 171,497
Goodwill	474,095	$ 447,685
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”) and Flex-Pay Business Services, Inc., (“Flex-Pay”) [Member]
Business Acquisition [Line Items]
Cash	6
Accounts receivable, net	5,313
Funds held for clients	37,230
Property and equipment, net	383
Other assets	172
Identifiable intangible assets	17,755
Current liabilities	(378)
Client fund obligations	(37,230)
Total identifiable net assets	23,251
Goodwill	26,471
Aggregate purchase price	$ 49,722
Model Consulting, Inc [Member]
Business Acquisition [Line Items]
Identifiable intangible assets			$ 2,844
Total identifiable net assets			2,844
Goodwill			6,865
Aggregate purchase price			$ 9,709

Acquisitions (First Quarter 2015) - Additional Information (Detail) - Model Consulting, Inc [Member]	6 Months Ended
	Jun. 30, 2016
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Mar. 01, 2015
Acquired entity, name	Model Consulting, Inc.

Discontinued Operations and Divestitures - Additional Information (Detail) $ in Millions		1 Months Ended	6 Months Ended
	Jun. 01, 2015 Business	Dec. 31, 2014 Office	Jun. 30, 2016 USD ($) Office	Jun. 30, 2015 USD ($) Office
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of business divestiture			0	0
Gain from the sale of its individual wealth management business \| $			$ 0.1	$ 0.1
Financial Services [Member]
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of business divestiture		2
Number of businesses sold \| Business	1

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Discontinued Operations And Disposal Groups [Abstract]
Revenue		$ 2,579		$ 5,994
Loss from discontinued operations before income tax	$ (437)	(489)	$ (488)	(993)
Income tax benefit	(179)	(159)	(200)	(328)
Loss from discontinued operations, net of tax	$ (258)	$ (330)	$ (288)	$ (665)

- Definition

Amount before tax of income (loss) from a discontinued operation. Includes, but is not limited to, the income (loss) from operations during the phase-out period, gain (loss) on disposal, gain (loss) for reversal of write-down (write-down) to fair value, less cost to sell, and adjustments to a prior period gain (loss) on disposal.

+ References + Details

Segment Disclosures - Additional Information (Detail)	6 Months Ended
Segment Disclosures - Additional Information (Detail)	Jun. 30, 2016 Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Segment Reporting Information [Line Items]
Revenue	$ 197,015	$ 185,042	$ 421,253	$ 398,908
Operating expenses	173,996	163,117	352,113	333,981
Gross margin	23,019	21,925	69,140	64,927
Corporate general & admin	8,346	6,615	18,591	16,480
Operating income	14,673	15,310	50,549	48,447
Other income (expense):
Interest expense	(1,733)	(2,848)	(3,259)	(5,825)
Gain on sale of operations, net	50	45	151	101
Other (expense) income, net	703	(1,126)	2,850	1,733
Total other expense, net	(980)	(3,929)	(258)	(3,991)
Income from continuing operations before income tax expense	13,693	11,381	50,291	44,456
Operating Segments [Member] \| Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	122,856	116,671	275,063	260,503
Operating expenses	106,987	102,345	220,484	210,963
Gross margin	15,869	14,326	54,579	49,540
Operating income	15,869	14,326	54,579	49,540
Other income (expense):
Other (expense) income, net	(27)	8	227	107
Total other expense, net	(27)	8	227	107
Income from continuing operations before income tax expense	15,842	14,334	54,806	49,647
Operating Segments [Member] \| Employee Services [Member]
Segment Reporting Information [Line Items]
Revenue	66,484	61,024	130,811	123,675
Operating expenses	56,344	51,242	110,024	102,770
Gross margin	10,140	9,782	20,787	20,905
Operating income	10,140	9,782	20,787	20,905
Other income (expense):
Interest expense	(10)	(11)	(20)	(20)
Other (expense) income, net	84	82	158	199
Total other expense, net	74	71	138	179
Income from continuing operations before income tax expense	10,214	9,853	20,925	21,084
Operating Segments [Member] \| National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,675	7,347	15,379	14,730
Operating expenses	7,005	6,649	13,882	13,250
Gross margin	670	698	1,497	1,480
Operating income	670	698	1,497	1,480
Other income (expense):
Other (expense) income, net	1	1	1	1
Total other expense, net	1	1	1	1
Income from continuing operations before income tax expense	671	699	1,498	1,481
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	3,660	2,881	7,723	6,998
Gross margin	(3,660)	(2,881)	(7,723)	(6,998)
Corporate general & admin	8,346	6,615	18,591	16,480
Operating income	(12,006)	(9,496)	(26,314)	(23,478)
Other income (expense):
Interest expense	(1,723)	(2,837)	(3,239)	(5,805)
Gain on sale of operations, net	50	45	151	101
Other (expense) income, net	645	(1,217)	2,464	1,426
Total other expense, net	(1,028)	(4,009)	(624)	(4,278)
Income from continuing operations before income tax expense	$ (13,034)	$ (13,505)	$ (26,938)	$ (27,756)

New Accounting Pronouncements - Additional Information (Detail) $ in Thousands	Dec. 31, 2015 USD ($)
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Deferred income taxes, net	$ 4,796
Debt issuance costs reclassified to bank debt to retrospectively apply new accounting standard	1,900
Accounting Standards Update 2015-17 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Net non-current deferred income tax liability that would have been recorded had a new standard been adopted	100
Deferred income taxes, net	$ 4,700

Subsequent Events - Additional Information (Detail) $ in Millions	Jul. 01, 2016 USD ($)
Subsequent Event [Member] \| Ed Jacobs & Associates Inc [Member]
Subsequent Event [Line Items]
Estimated revenue	$ 2.1