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Document and Entity Information - shares	9 Months Ended
Document and Entity Information - shares	Sep. 30, 2016	Oct. 31, 2016
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q3
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		53,633,292

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

Sep. 30, 2016

Dec. 31, 2015

Current assets:

Cash and cash equivalents

$ 514

$ 850

Restricted cash

33,015

24,860

Accounts receivable, net

194,419

153,608

Income taxes refundable

966

Deferred income taxes, net

4,796

Other current assets

21,705

15,903

Current assets before funds held for clients

249,653

200,983

Funds held for clients

133,679

171,497

Total current assets

383,332

372,480

Non-current assets:

Property and equipment, net

19,360

20,162

Goodwill and other intangible assets, net

575,851

535,653

Assets of deferred compensation plan

70,768

64,245

Notes receivable

1,765

1,760

Other non-current assets

1,869

2,031

Total non-current assets

669,613

623,851

Total assets

1,052,945

996,331

Current liabilities:

Accounts payable

42,526

35,555

Income taxes payable

8,175

Accrued personnel costs

39,471

39,611

Notes payable

636

Contingent purchase price liability

16,166

12,855

Other current liabilities

11,352

11,714

Current liabilities before client fund obligations

118,326

99,735

Client fund obligations

133,057

171,318

Total current liabilities

251,383

271,053

Non-current liabilities:

Convertible notes, net

750

Bank debt

^[1]

219,600

205,800

Debt issuance costs

^[1]

(1,482)

(1,869)

Total long-term debt

218,118

204,681

Notes payable

1,318

Income taxes payable

4,331

4,084

Deferred income taxes, net

^[1]

1,830

4,902

Deferred compensation plan obligations

70,768

64,245

Contingent purchase price liability

17,748

11,962

Other non-current liabilities

12,763

7,456

Total non-current liabilities

326,876

297,330

Total liabilities

578,259

568,383

STOCKHOLDERS' EQUITY

Common stock

1,276

1,262

Additional paid in capital

648,847

634,626

Retained earnings

295,611

254,860

Treasury stock

(470,124)

(462,167)

Accumulated other comprehensive loss

(924)

(633)

Total stockholders’ equity

474,686

427,948

Total liabilities and stockholders’ equity

$ 1,052,945

$ 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 199,794	$ 187,102	$ 621,047	$ 586,010
Operating expenses	174,069	158,496	526,182	492,477
Gross margin	25,725	28,606	94,865	93,533
Corporate general and administrative expenses	8,679	8,028	27,270	24,508
Operating income	17,046	20,578	67,595	69,025
Other income (expense):
Interest expense	(1,760)	(1,840)	(5,019)	(7,665)
Gain on sale of operations, net	329	5	480	106
Other income (expense), net	2,632	(2,367)	5,482	(634)
Total other income (expense), net	1,201	(4,202)	943	(8,193)
Income from continuing operations before income tax expense	18,247	16,376	68,538	60,832
Income tax expense	7,260	6,787	27,366	25,055
Income from continuing operations	10,987	9,589	41,172	35,777
Loss from discontinued operations, net of tax	(133)	(561)	(421)	(1,226)
Gain on disposal of discontinued operations, net of tax		1,172		1,462
Net income	$ 10,854	$ 10,200	$ 40,751	$ 36,013
Basic:
Continuing operations	$ 0.21	$ 0.19	$ 0.79	$ 0.72
Discontinued operations		0.01	(0.01)
Net income	0.21	0.20	0.78	0.72
Diluted:
Continuing operations	0.20	0.18	0.77	0.68
Discontinued operations		0.01	(0.01)	0.01
Net income	$ 0.20	$ 0.19	$ 0.76	$ 0.69
Basic weighted average shares outstanding	52,648	51,736	52,086	49,812
Diluted weighted average shares outstanding	53,846	54,445	53,320	52,285
Comprehensive Income:
Net income	$ 10,854	$ 10,200	$ 40,751	$ 36,013
Other comprehensive income (loss), net of tax	150	16	(291)	62
Comprehensive income	$ 11,004	$ 10,216	$ 40,460	$ 36,075

Consolidated Statements of Stockholders' Equity (Unaudited) - 9 months ended Sep. 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	40,751				40,751
Other comprehensive loss	(291)					(291)
Share repurchases	(7,957)		$ (7,957)
Share repurchases, Shares			811
Restricted stock		$ 4		(4)
Restricted stock, Shares		301
Stock options exercised	$ 5,258	$ 6		5,252
Stock options exercised, Shares	749	749
Share-based compensation	$ 4,332			4,332
Tax benefit from employee share plans	830			830
Business acquisitions	3,815	$ 4		3,811
Business acquisitions, Shares		372
Balance, Amount at Sep. 30, 2016	$ 474,686	$ 1,276	$ (470,124)	$ 648,847	$ 295,611	$ (924)
Balance, Shares at Sep. 30, 2016		127,604	74,039

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Cash flows from operating activities:
Net income	$ 40,751	$ 36,013
Adjustments to reconcile net income to net cash provided by operating activities:
Loss (gain) from discontinued operations, net of tax	421	(236)
Gain on sale of operations, net	(480)	(106)
Loss on early extinguishment of convertible debt		833
Depreciation and amortization expense	16,359	15,168
Amortization of discount on notes and deferred financing costs	393	2,140
Amortization of discount on contingent earnout liability	223	115
Bad debt expense, net of recoveries	3,291	4,625
Adjustment to contingent earnout liability	(936)	(3,075)
Deferred income taxes	1,830	(1,144)
Employee stock awards	4,332	4,319
Excess tax benefits from share based payment arrangements	(859)	(560)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(8,154)	2,687
Accounts receivable, net	(38,666)	(37,699)
Other assets	(6,339)	1,409
Accounts payable	6,971	(1,716)
Income taxes payable	10,250	7,568
Accrued personnel costs	(175)	(3,350)
Other liabilities	5,178	(798)
Operating cash flows provided by continuing operations	34,390	26,193
Operating cash flows provided by (used in) discontinued operations	507	(417)
Net cash provided by operating activities	34,897	25,776
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(38,238)	(9,560)
Purchases of client fund investments	(7,300)	(12,494)
Proceeds from the sales and maturities of client fund investments	7,132	8,865
Proceeds from sales of divested operations	425	106
Decrease in funds held for clients	75,632	76,492
Additions to property and equipment, net	(2,843)	(6,186)
Collection of notes receivable	356	304
Investing cash flows provided by continuing operations	35,164	57,527
Investing cash flows provided by discontinued operations		2,694
Net cash provided by investing activities	35,164	60,221
Cash flows from financing activities:
Proceeds from bank debt	355,200	272,300
Payment of bank debt	(341,400)	(228,700)
Payment on early extinguishment of convertible debt	(760)	(17,172)
Payment for acquisition of treasury stock	(7,957)	(36,482)
Decrease in client funds obligations	(75,540)	(74,400)
Proceeds from exercise of stock options	5,258	6,564
Payment of contingent consideration of acquisitions	(5,807)	(7,806)
Excess tax benefit from exercise of stock awards	859	560
Payment of notes payable	(244)
Deferred financing costs	(6)
Net cash used in financing activities	(70,397)	(85,136)
Net (decrease) increase in cash and cash equivalents	(336)	861
Cash and cash equivalents at beginning of year	850	979
Cash and cash equivalents at end of period	$ 514	$ 1,840

Basis of Presentation

9 Months Ended

Sep. 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 nine months ended September 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

9 Months Ended

Sep. 30, 2016

Receivables [Abstract]

Accounts Receivable, Net

2.	Accounts Receivable, Net

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

	September 30,			December 31,
	2016			2015
Trade accounts receivable	$	129,371		$	118,916
Unbilled revenue		78,964			47,351
Total accounts receivable		208,335			166,267
Allowance for doubtful accounts		(13,916	)		(12,659	)
Accounts receivable, net	$	194,419		$	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

9 Months Ended

Sep. 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 September 30, 2016 and December 31, 2015 were as follows (in thousands):

	September 30,			December 31,
	2016			2015
Goodwill	$	478,551		$	447,685
Intangible assets:
Client lists		168,471			147,706
Other intangible assets		7,865			6,977
Total intangible assets		176,336			154,683
Total goodwill and intangibles assets		654,887			602,368
Accumulated amortization:
Client lists		(76,497	)		(65,037	)
Other intangible assets		(2,539	)		(1,678	)
Total accumulated amortization		(79,036	)		(66,715	)
Goodwill and other intangible assets, net	$	575,851		$	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

9 Months Ended

Sep. 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 nine months ended September 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Operating expenses	$	5,569	$	5,000	$	16,021	$	14,847
Corporate general and administrative expenses		108		117		338		321
Total depreciation and amortization expense	$	5,677	$	5,117	$	16,359	$	15,168

Debt and Financing Arrangements

9 Months Ended

Sep. 30, 2016

Debt Disclosure [Abstract]

Debt and Financing Arrangements

5.	Debt and Financing Arrangements

At September 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 $219.6 million and $205.8 million at September 30, 2016 and December 31, 2015, respectively.

Rates for the nine months ended September 30, 2016 and 2015 were as follows:

	Nine Months Ended
	September 30,
	2016		2015
Weighted average rates		2.43%		2.04%
Range of effective rates	1.82% - 3.50%		1.65% - 3.25%

CBIZ had approximately $99.0 million of available funds under the credit facility at September 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 September 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 nine months ended September 30, 2016 and 2015, CBIZ recognized interest expense as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Credit facility (1)	$	1,760	$	872	$	5,011	$	3,088
2010 Notes (2)		—		962		—		4,559
2006 Notes		—		6		8		18
Total interest expense	$	1,760	$	1,840	$	5,019	$	7,665

(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

9 Months Ended

Sep. 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 September 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 September 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. The lawsuits asserted claims 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 Mortgage Ltd.’s auditor, as either a statutory control person under the Arizona Securities Act or a joint venturer under Arizona common law.

With the exception of claims being pursued by two plaintiffs from the Ashkenazi lawsuit (“Baldino Group”), all other related 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.

On September 16, 2016, CBIZ, Inc. and its subsidiary CBIZ Benefits & Insurance Services, Inc. (“CBIZ Benefits”) were named as defendants in a lawsuit filed in the U.S. District Court for the Western District of Pennsylvania. The federal court case is brought by UPMC, d/b/a University of Pittsburgh Medical Center, and a health system it acquired, UPMC Altoona (formerly, Altoona Regional Health System). The lawsuit asserts professional negligence, breach of contract, and negligent misrepresentation claims against CBIZ, CBIZ Benefits and a former employee of CBIZ Benefits in connection with actuarial services provided by CBIZ Benefits to Altoona Regional Health System. The complaint seeks damages in an amount of no less than $142.0 million.

The Company cannot predict the outcome of the above matters or estimate the possible loss or range of possible loss, if any. Although the proceedings are subject to uncertainties inherent in the litigation process and the ultimate disposition of these proceedings is not presently determinable, the Company intends to vigorously defend these cases.

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.

Financial Instruments

9 Months Ended

Sep. 30, 2016

Investments All Other Investments [Abstract]

Financial Instruments

7.	Financial Instruments

Bonds

CBIZ held corporate and municipal bonds with par values totaling $41.4 million and $40.8 million at September 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 October 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 nine months ended September 30, 2016 and the twelve months ended December 31, 2015 (in thousands):

	Nine Months Ended			Twelve Months Ended
	September 30, 2016			December 31, 2015
Fair value at beginning of period	$	43,142		$	38,399
Purchases		7,300			15,429
Redemptions		(2,150	)		(987	)
Maturities		(4,982	)		(9,677	)
Change in bond premium		(299	)		172
Fair market value adjustment		416			(194	)
Fair value at end of period	$	43,427		$	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 September 30, 2016 and December 31, 2015 (in thousands):

	September 30, 2016
	Notional		Fair
	Amount		Value (1)			Balance Sheet Location
Interest rate swaps (2)	$	60,000	$	(579	)	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 nine months ended September 30, 2016 and 2015 (in thousands):

	Gain (Loss) Recognized in AOCL, Net of Tax				Loss Reclassified from AOCL into Expense
	Three Months Ended				Three Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Interest rate swap	$	247	$	—	$	103	$	—

	Nine Months Ended					Nine Months Ended
	September 30,					September 30,
	2016			2015		2016		2015
Interest rate swap	$	(516	)	$	79	$	318	$	128

Fair Value Measurements

9 Months Ended

Sep. 30, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements

8.	Fair Value Measurements

The following table summarizes CBIZ’s assets and liabilities at September 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	September 30, 2016			December 31, 2015
Deferred compensation plan assets	1	$	70,768		$	64,245
Corporate and municipal bonds	1	$	43,427		$	43,142
Interest rate swaps	2	$	(579	)	$	240
Contingent purchase price liabilities	3	$	(33,914	)	$	(24,817	)

During the nine months ended September 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 nine months ended September 30, 2016 and 2015 (pre-tax basis) (in thousands):

	2016			2015
Beginning balance – January 1	$	(24,817	)	$	(33,368	)
Additions from business acquisitions		(17,755	)		(4,186	)
Settlement of contingent purchase price liabilities		7,945			9,816
Change in fair value of contingencies		936			3,075
Change in net present value of contingencies		(223	)		(115	)
Ending balance – September 30	$	(33,914	)	$	(24,778	)

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 Income (Loss)

9 Months Ended

Sep. 30, 2016

Equity [Abstract]

Other Comprehensive Income (Loss)

9.	Other Comprehensive Income (Loss)

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

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2016			2015			2016			2015
Net unrealized (loss) gain on available-for-sale securities, net of income taxes (1)	$	(94	)	$	31		$	249		$	24
Net unrealized gain (loss) on interest rate swaps, net of income taxes (2)		247			—			(516	)		79
Foreign currency translation		(3	)		(15	)		(24	)		(41	)
Total other comprehensive income (loss)	$	150		$	16		$	(291	)	$	62

(1)

Net of income tax (benefit) expense of ($63) and $21 for the three months ended September 30, 2016 and 2015, respectively, and net of income tax expense of $167 and $16 for the nine months ended September 30, 2016 and 2015, respectively.

(2)

Net of income tax expense of $145 and $0 for the three months ended September 30, 2016 and 2015, respectively, and net of income tax (benefit) expense of ($303) and $46 for the nine months ended September 30, 2016 and 2015, respectively.

Accumulated other comprehensive loss, net of tax, was approximately $0.9 million and $0.6 million at September 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
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Employer Share Plans

9 Months Ended

Sep. 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 nine months ended September 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Stock options	$	574	$	583	$	1,717	$	1,958
Restricted stock awards		916		825		2,615		2,361
Total stock-based compensation expense	$	1,490	$	1,408	$	4,332	$	4,319

Stock award activity during the nine months ended September 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		(749	)	$	7.02		(435	)	$	7.66
Expired or canceled		(35	)	$	7.59		(5	)	$	7.68
Outstanding at September 30, 2016		4,755		$	7.97		827		$	9.14
Exercisable at September 30, 2016		2,594		$	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 nine months ended September 30, 2016 was $2.40. The following weighted average assumptions were utilized:

	Nine Months Ended September 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

9 Months Ended

Sep. 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 nine months ended September 30, 2016 and 2015 (in thousands, except per share data).

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Numerator:
Income from continuing operations	$	10,987	$	9,589	$	41,172	$	35,777
Denominator:
Basic
Weighted average common shares outstanding		52,648		51,736		52,086		49,812
Diluted
Stock options (1)		868		905		842		860
Restricted stock awards (1)		189		204		251		260
Contingent shares (2)		141		34		141		34
Convertible senior subordinated notes (3)		—		1,566		—		1,319
Diluted weighted average common shares outstanding		53,846		54,445		53,320		52,285
Basic earnings per share from continuing operations	$	0.21	$	0.19	$	0.79	$	0.72
Diluted earnings per share from continuing operations	$	0.20	$	0.18	$	0.77	$	0.68

(1)

A total of 1.1 million and 1.3 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2016, respectively, and a total of 1.4 million and 5.0 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 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 three and nine months ended September 30, 2016 due to the maturation of the 2010 Notes in the fourth quarter of 2015.

Acquisitions

9 Months Ended

Sep. 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 nine months ended September 30, 2016, CBIZ acquired substantially all of the non-attest assets of four 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.

Third quarter 2016

•

Effective July 1, 2016, CBIZ acquired Ed Jacobs & Associates, Inc. (“EJ&A”), located in Cleveland, Tennessee. EJ&A is an employee benefits consulting business with annualized revenue of approximately $2.1 million. Operating results attributable to EJ&A 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 $36.7 million in cash consideration, $1.6 million in CBIZ common stock and $17.8 million in contingent consideration.

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

	Nine Months Ended
	September 30, 2016
Cash	$	6
Accounts receivable, net		5,436
Funds held for clients		37,230
Property and equipment, net		379
Other assets		172
Identifiable intangible assets		19,557
Current liabilities		(415	)
Client fund obligations		(37,230	)
Total identifiable net assets	$	25,135
Goodwill		30,927
Aggregate purchase price	$	56,062

•

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 nine months of 2016 was $17.8 million, of which $5.3 million was recorded in “Contingent purchase price liability – current” and $12.5 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at September 30, 2016.

•

The goodwill of $30.9 million arising from the acquisitions in the first nine months of 2016 primarily results from 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 $30.9 million from acquisitions in the first nine months of 2016 is reported under the Employee Services operating segment ($29.9 million) and the Financial Services operating segment ($1.0 million).

Client lists

During the nine months ended September 30, 2016, CBIZ purchased six clients lists, five 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 $0.8 million in cash consideration, $1.2 million of guaranteed future consideration and $0.7 million of contingent consideration.

Change in contingent purchase price liability for previous acquisitions

During the nine months ended September 30, 2016, CBIZ decreased the fair value of the contingent purchase price liability related to prior acquisitions by $0.9 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 $5.7 million in cash and issued approximately 220,000 shares of CBIZ common stock during the nine months ended September 30, 2016 for previous acquisitions.

During the nine months ended September 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 nine months ended September 30, 2015 are as follows (in thousands):

	Nine Months Ended
	September 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.

•

Utilizing a probability weighted income approach, CBIZ determined that the fair value of the contingent consideration arrangements for the acquisitions occurring in the first nine months of 2015 was $4.2 million, of which $1.6 million was recorded in “Contingent purchase price liability – current” and $2.6 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at September 30, 2016.

•

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

Client lists

During the first nine months of 2015, CBIZ purchased five client lists, all of which are reported in the Employee Services practice group. Total consideration for these client lists was $0.3 million in cash consideration, $0.8 million in guaranteed future consideration and $3.0 million in future consideration.

Change in contingent purchase price liability for previous acquisitions

During the nine months ended September 30, 2015, CBIZ decreased the fair value of the contingent purchase price liability related to prior acquisitions by $3.1 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 nine months ended September 30, 2015, CBIZ paid $7.8 million in cash and issued approximately 215,000 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

9 Months Ended

Sep. 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 nine months 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 and subsequently sold during the nine months ended September 30, 2015.

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

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2016			2015			2016			2015
Revenue	$	—		$	308		$	—		$	6,216
Loss from discontinued operations before income tax	$	(219	)	$	(859	)	$	(707	)	$	(1,852	)
Income tax benefit		(86	)		(298	)		(286	)		(626	)
Loss from discontinued operations, net of tax	$	(133	)	$	(561	)	$	(421	)	$	(1,226	)

Gains from the sale of discontinued operations are recorded as “Gain on disposal of discontinued operations, net of tax,” in the accompanying Consolidated Statements of Comprehensive Income. In addition, proceeds that are contingent upon a divested operation’s actual future performance are recorded as “Gain on disposal of discontinued operations, net of tax” in the period they are earned.

During the three and nine months ended September 30, 2016, CBIZ did not dispose of any discontinued operations. During the three and nine months ended September 30, 2015, CBIZ sold two small businesses within the Financial Services segment that were discontinued in December 2014.

For the three and nine months ended September 30, 2016 and 2015, gain of the disposal of discontinued operations was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Gain on disposal of discontinued operations, before income tax	$	—	$	1,381	$	—	$	1,510
Income tax expense		—		209		—		48
Gain on disposal of discontinued operations, net of tax	$	—	$	1,172	$	—	$	1,462

- 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

9 Months Ended

Sep. 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 September 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended September 30, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	123,049	$	68,979		$	7,766	$	—		$	199,794
Operating expenses		105,615		57,627			6,895		3,932			174,069
Gross margin		17,434		11,352			871		(3,932	)		25,725
Corporate general & admin		—		—			—		8,679			8,679
Operating income (loss)		17,434		11,352			871		(12,611	)		17,046
Other income (expense):
Interest expense		—		(12	)		—		(1,748	)		(1,760	)
Gain on sale of operations, net		—		—			—		329			329
Other income, net		10		62			1		2,559			2,632
Total other income		10		50			1		1,140			1,201
Income (loss) from continuing operations before income tax expense	$	17,444	$	11,402		$	872	$	(11,471	)	$	18,247

	Three Months Ended September 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	118,354	$	61,293		$	7,455	$	—		$	187,102
Operating expenses		101,597		50,754			6,644		(499	)		158,496
Gross margin		16,757		10,539			811		499			28,606
Corporate general & admin		—		—			—		8,028			8,028
Operating income (loss)		16,757		10,539			811		(7,529	)		20,578
Other income (expense):
Interest expense		—		(9	)		—		(1,831	)		(1,840	)
Gain on sale of operations, net		—		—			—		5			5
Other income (expense), net		93		173			2		(2,635	)		(2,367	)
Total other income (expense)		93		164			2		(4,461	)		(4,202	)
Income (loss) from continuing operations before income tax expense	$	16,850	$	10,703		$	813	$	(11,990	)	$	16,376

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

	Nine Months Ended September 30, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	398,112	$	199,790		$	23,145	$	—		$	621,047
Operating expenses		326,099		167,651			20,777		11,655			526,182
Gross margin		72,013		32,139			2,368		(11,655	)		94,865
Corporate general & admin		—		—			—		27,270			27,270
Operating income (loss)		72,013		32,139			2,368		(38,925	)		67,595
Other income (expense):
Interest expense		—		(32	)		—		(4,987	)		(5,019	)
Gain on sale of operations, net		—		—			—		480			480
Other income, net		237		220			2		5,023			5,482
Total other income		237		188			2		516			943
Income (loss) from continuing operations before income tax expense	$	72,250	$	32,327		$	2,370	$	(38,409	)	$	68,538

	Nine Months Ended September 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	378,857	$	184,968		$	22,185	$	—		$	586,010
Operating expenses		312,560		153,524			19,894		6,499			492,477
Gross margin		66,297		31,444			2,291		(6,499	)		93,533
Corporate general & admin		—		—			—		24,508			24,508
Operating income (loss)		66,297		31,444			2,291		(31,007	)		69,025
Other income (expense):
Interest expense		—		(28	)		—		(7,637	)		(7,665	)
Gain on sale of operations, net		—		—			—		106			106
Other income (expense), net		193		371			3		(1,201	)		(634	)
Total other income (expense)		193		343			3		(8,732	)		(8,193	)
Income (loss) from continuing operations before income tax expense	$	66,490	$	31,787		$	2,294	$	(39,739	)	$	60,832

- 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

9 Months Ended

Sep. 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, 2015.

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” (“ASU 2016-09”). 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. We expect to adopt ASU 2016-09 in the fourth quarter of 2016. We expect the adoption of ASU 2016-09 to have an immaterial impact on our number of diluted shares, to decrease our provision for income taxes, and to eliminate the presentation of excess tax benefits as a financing inflow on our Consolidated Statements of Cash Flows. Further, we expect to make an accounting policy election to account for forfeitures of share-based compensation awards as they occur. We do not expect the adoption of ASU 2016-09 to have any other material impacts on the Company’s consolidated 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 to the Consolidated Balance Sheets.

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. Although we expect to adopt ASU 2015-14 in fiscal year 2018, we continue to evaluate the impact that adoption of this ASU will have on the Company’s consolidated financial statements and disclosures.

In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 provides guidance for eight specific cash flow issues with the objective of reducing the existing diversity in practice. ASU 2016-15 is effective retrospectively for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods. Early adoption is permitted. We are currently evaluating the impact of this ASU on our consolidated financial statements.

- 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
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-Name Accounting Standards Codification
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+ Details

Subsequent Events

9 Months Ended

Sep. 30, 2016

Subsequent Events [Abstract]

Subsequent Events

16.	Subsequent Events

Subsequent to September 30, 2016 up to the date of this filing, CBIZ repurchased approximately 50 thousand shares in the open market at a total cost of approximately $0.5 million under the Company’s current Rule 10b5-1 trading plan, which allows CBIZ to repurchase shares below a predetermined price per share.

New Accounting Pronouncements (Policies)	9 Months Ended
New Accounting Pronouncements (Policies)	Sep. 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, 2015. 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” (“ASU 2016-09”). 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. We expect to adopt ASU 2016-09 in the fourth quarter of 2016. We expect the adoption of ASU 2016-09 to have an immaterial impact on our number of diluted shares, to decrease our provision for income taxes, and to eliminate the presentation of excess tax benefits as a financing inflow on our Consolidated Statements of Cash Flows. Further, we expect to make an accounting policy election to account for forfeitures of share-based compensation awards as they occur. We do not expect the adoption of ASU 2016-09 to have any other material impacts on the Company’s consolidated 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 to the Consolidated Balance Sheets. 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. Although we expect to adopt ASU 2015-14 in fiscal year 2018, we continue to evaluate the impact that adoption of this ASU will have on the Company’s consolidated financial statements and disclosures. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). ASU 2016-15 provides guidance for eight specific cash flow issues with the objective of reducing the existing diversity in practice. ASU 2016-15 is effective retrospectively for annual reporting periods beginning after December 15, 2017, including interim periods within those annual reporting periods. Early adoption is permitted. We are currently evaluating the impact of this ASU on our consolidated financial statements.

Accounts Receivable, Net (Tables)

9 Months Ended

Sep. 30, 2016

Receivables [Abstract]

Accounts Receivable, Net

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

	September 30,			December 31,
	2016			2015
Trade accounts receivable	$	129,371		$	118,916
Unbilled revenue		78,964			47,351
Total accounts receivable		208,335			166,267
Allowance for doubtful accounts		(13,916	)		(12,659	)
Accounts receivable, net	$	194,419		$	153,608

Goodwill and Other Intangible Assets, Net (Tables)

9 Months Ended

Sep. 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 September 30, 2016 and December 31, 2015 were as follows (in thousands):

	September 30,			December 31,
	2016			2015
Goodwill	$	478,551		$	447,685
Intangible assets:
Client lists		168,471			147,706
Other intangible assets		7,865			6,977
Total intangible assets		176,336			154,683
Total goodwill and intangibles assets		654,887			602,368
Accumulated amortization:
Client lists		(76,497	)		(65,037	)
Other intangible assets		(2,539	)		(1,678	)
Total accumulated amortization		(79,036	)		(66,715	)
Goodwill and other intangible assets, net	$	575,851		$	535,653

Depreciation and Amortization (Tables)

9 Months Ended

Sep. 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 nine months ended September 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Operating expenses	$	5,569	$	5,000	$	16,021	$	14,847
Corporate general and administrative expenses		108		117		338		321
Total depreciation and amortization expense	$	5,677	$	5,117	$	16,359	$	15,168

Debt and Financing Arrangements (Tables)

9 Months Ended

Sep. 30, 2016

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

Rates for the nine months ended September 30, 2016 and 2015 were as follows:

	Nine Months Ended
	September 30,
	2016		2015
Weighted average rates		2.43%		2.04%
Range of effective rates	1.82% - 3.50%		1.65% - 3.25%

Summary of Recognized Interest Expense

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

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Credit facility (1)	$	1,760	$	872	$	5,011	$	3,088
2010 Notes (2)		—		962		—		4,559
2006 Notes		—		6		8		18
Total interest expense	$	1,760	$	1,840	$	5,019	$	7,665

(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)

9 Months Ended

Sep. 30, 2016

Investments All Other Investments [Abstract]

Summary of Bond Activity

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

	Nine Months Ended			Twelve Months Ended
	September 30, 2016			December 31, 2015
Fair value at beginning of period	$	43,142		$	38,399
Purchases		7,300			15,429
Redemptions		(2,150	)		(987	)
Maturities		(4,982	)		(9,677	)
Change in bond premium		(299	)		172
Fair market value adjustment		416			(194	)
Fair value at end of period	$	43,427		$	43,142

Summary of Outstanding Interest Rate Swaps

	September 30, 2016
	Notional		Fair
	Amount		Value (1)			Balance Sheet Location
Interest rate swaps (2)	$	60,000	$	(579	)	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 (Loss) Recognized in AOCL, Net of Tax				Loss Reclassified from AOCL into Expense
	Three Months Ended				Three Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Interest rate swap	$	247	$	—	$	103	$	—

	Nine Months Ended					Nine Months Ended
	September 30,					September 30,
	2016			2015		2016		2015
Interest rate swap	$	(516	)	$	79	$	318	$	128

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2016

Fair Value Disclosures [Abstract]

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

	Level	September 30, 2016			December 31, 2015
Deferred compensation plan assets	1	$	70,768		$	64,245
Corporate and municipal bonds	1	$	43,427		$	43,142
Interest rate swaps	2	$	(579	)	$	240
Contingent purchase price liabilities	3	$	(33,914	)	$	(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		(17,755	)		(4,186	)
Settlement of contingent purchase price liabilities		7,945			9,816
Change in fair value of contingencies		936			3,075
Change in net present value of contingencies		(223	)		(115	)
Ending balance – September 30	$	(33,914	)	$	(24,778	)

Other Comprehensive Income (Loss) (Tables)

9 Months Ended

Sep. 30, 2016

Equity [Abstract]

Summary of Other Comprehensive Income (Loss) and Tax Impact

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2016			2015			2016			2015
Net unrealized (loss) gain on available-for-sale securities, net of income taxes (1)	$	(94	)	$	31		$	249		$	24
Net unrealized gain (loss) on interest rate swaps, net of income taxes (2)		247			—			(516	)		79
Foreign currency translation		(3	)		(15	)		(24	)		(41	)
Total other comprehensive income (loss)	$	150		$	16		$	(291	)	$	62

(1)

(2)

Employer Share Plans (Tables)

9 Months Ended

Sep. 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 nine months ended September 30, 2016 and 2015 was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Stock options	$	574	$	583	$	1,717	$	1,958
Restricted stock awards		916		825		2,615		2,361
Total stock-based compensation expense	$	1,490	$	1,408	$	4,332	$	4,319

Stock Award Activity

Stock award activity during the nine months ended September 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		(749	)	$	7.02		(435	)	$	7.66
Expired or canceled		(35	)	$	7.59		(5	)	$	7.68
Outstanding at September 30, 2016		4,755		$	7.97		827		$	9.14
Exercisable at September 30, 2016		2,594		$	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

	Nine Months Ended September 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)

9 Months Ended

Sep. 30, 2016

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Numerator:
Income from continuing operations	$	10,987	$	9,589	$	41,172	$	35,777
Denominator:
Basic
Weighted average common shares outstanding		52,648		51,736		52,086		49,812
Diluted
Stock options (1)		868		905		842		860
Restricted stock awards (1)		189		204		251		260
Contingent shares (2)		141		34		141		34
Convertible senior subordinated notes (3)		—		1,566		—		1,319
Diluted weighted average common shares outstanding		53,846		54,445		53,320		52,285
Basic earnings per share from continuing operations	$	0.21	$	0.19	$	0.79	$	0.72
Diluted earnings per share from continuing operations	$	0.20	$	0.18	$	0.77	$	0.68

(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)

9 Months Ended

Sep. 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 nine months ended September 30, 2015 are as follows (in thousands):

	Nine Months Ended
	September 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”), Flex-Pay Business Services, Inc., (“Flex-Pay”) and Ed Jacobs & Associates, Inc. (“EJ&A”) [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 nine months ended September 30, 2016 are as follows (in thousands):

	Nine Months Ended
	September 30, 2016
Cash	$	6
Accounts receivable, net		5,436
Funds held for clients		37,230
Property and equipment, net		379
Other assets		172
Identifiable intangible assets		19,557
Current liabilities		(415	)
Client fund obligations		(37,230	)
Total identifiable net assets	$	25,135
Goodwill		30,927
Aggregate purchase price	$	56,062

Discontinued Operations and Divestitures (Tables)

9 Months Ended

Sep. 30, 2016

Gain of Disposal of Discontinued Operations

For the three and nine months ended September 30, 2016 and 2015, gain of the disposal of discontinued operations was as follows (in thousands):

	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2016		2015		2016		2015
Gain on disposal of discontinued operations, before income tax	$	—	$	1,381	$	—	$	1,510
Income tax expense		—		209		—		48
Gain on disposal of discontinued operations, net of tax	$	—	$	1,172	$	—	$	1,462

Discontinued Operations [Member]

Loss from Discontinued Operations, Net of Tax

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

	Three Months Ended						Nine Months Ended
	September 30,						September 30,
	2016			2015			2016			2015
Revenue	$	—		$	308		$	—		$	6,216
Loss from discontinued operations before income tax	$	(219	)	$	(859	)	$	(707	)	$	(1,852	)
Income tax benefit		(86	)		(298	)		(286	)		(626	)
Loss from discontinued operations, net of tax	$	(133	)	$	(561	)	$	(421	)	$	(1,226	)

Segment Disclosures (Tables)

9 Months Ended

Sep. 30, 2016

Segment Reporting [Abstract]

Summary of Segment Information

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

	Three Months Ended September 30, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	123,049	$	68,979		$	7,766	$	—		$	199,794
Operating expenses		105,615		57,627			6,895		3,932			174,069
Gross margin		17,434		11,352			871		(3,932	)		25,725
Corporate general & admin		—		—			—		8,679			8,679
Operating income (loss)		17,434		11,352			871		(12,611	)		17,046
Other income (expense):
Interest expense		—		(12	)		—		(1,748	)		(1,760	)
Gain on sale of operations, net		—		—			—		329			329
Other income, net		10		62			1		2,559			2,632
Total other income		10		50			1		1,140			1,201
Income (loss) from continuing operations before income tax expense	$	17,444	$	11,402		$	872	$	(11,471	)	$	18,247

	Three Months Ended September 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	118,354	$	61,293		$	7,455	$	—		$	187,102
Operating expenses		101,597		50,754			6,644		(499	)		158,496
Gross margin		16,757		10,539			811		499			28,606
Corporate general & admin		—		—			—		8,028			8,028
Operating income (loss)		16,757		10,539			811		(7,529	)		20,578
Other income (expense):
Interest expense		—		(9	)		—		(1,831	)		(1,840	)
Gain on sale of operations, net		—		—			—		5			5
Other income (expense), net		93		173			2		(2,635	)		(2,367	)
Total other income (expense)		93		164			2		(4,461	)		(4,202	)
Income (loss) from continuing operations before income tax expense	$	16,850	$	10,703		$	813	$	(11,990	)	$	16,376

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

	Nine Months Ended September 30, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	398,112	$	199,790		$	23,145	$	—		$	621,047
Operating expenses		326,099		167,651			20,777		11,655			526,182
Gross margin		72,013		32,139			2,368		(11,655	)		94,865
Corporate general & admin		—		—			—		27,270			27,270
Operating income (loss)		72,013		32,139			2,368		(38,925	)		67,595
Other income (expense):
Interest expense		—		(32	)		—		(4,987	)		(5,019	)
Gain on sale of operations, net		—		—			—		480			480
Other income, net		237		220			2		5,023			5,482
Total other income		237		188			2		516			943
Income (loss) from continuing operations before income tax expense	$	72,250	$	32,327		$	2,370	$	(38,409	)	$	68,538

	Nine Months Ended September 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	378,857	$	184,968		$	22,185	$	—		$	586,010
Operating expenses		312,560		153,524			19,894		6,499			492,477
Gross margin		66,297		31,444			2,291		(6,499	)		93,533
Corporate general & admin		—		—			—		24,508			24,508
Operating income (loss)		66,297		31,444			2,291		(31,007	)		69,025
Other income (expense):
Interest expense		—		(28	)		—		(7,637	)		(7,665	)
Gain on sale of operations, net		—		—			—		106			106
Other income (expense), net		193		371			3		(1,201	)		(634	)
Total other income (expense)		193		343			3		(8,732	)		(8,193	)
Income (loss) from continuing operations before income tax expense	$	66,490	$	31,787		$	2,294	$	(39,739	)	$	60,832

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 129,371	$ 118,916
Unbilled revenue	78,964	47,351
Total accounts receivable	208,335	166,267
Allowance for doubtful accounts	(13,916)	(12,659)
Accounts receivable, net	$ 194,419	$ 153,608

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 478,551	$ 447,685
Intangible assets:
Total intangible assets	176,336	154,683
Total goodwill and intangibles assets	654,887	602,368
Accumulated amortization:
Total accumulated amortization	(79,036)	(66,715)
Goodwill and other intangible assets, net	575,851	535,653
Client Lists [Member]
Intangible assets:
Total intangible assets	168,471	147,706
Accumulated amortization:
Total accumulated amortization	(76,497)	(65,037)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	7,865	6,977
Accumulated amortization:
Total accumulated amortization	$ (2,539)	$ (1,678)

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 5,677	$ 5,117	$ 16,359	$ 15,168
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	5,569	5,000	16,021	14,847
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 108	$ 117	$ 338	$ 321

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

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

9 Months Ended

Sep. 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]

$ 219,600

$ 205,800

Available funds under credit facility

99,000

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)	Sep. 30, 2016	Sep. 30, 2015
Debt Instrument [Line Items]
Weighted average rates	2.43%	2.04%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	1.82%	1.65%
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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Debt Instrument [Line Items]
Total interest expense	$ 1,760	$ 1,840	$ 5,019	$ 7,665
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	$ 1,760	872	5,011	3,088
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense		962		4,559
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense		$ 6	$ 8	$ 18

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Parenthetical) (Detail)	Sep. 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	9 Months Ended
	Oct. 01, 2015	Oct. 30, 2015	Sep. 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	Sep. 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)		9 Months Ended
	Sep. 16, 2016 USD ($)	Sep. 30, 2015 USD ($) Plaintiff
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs \| Plaintiff		2
Damages sought amount		$ 16,000,000
Altoona Regional Health System [Member] \| Minimum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 142,000,000

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Millions	9 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Investments Debt And Equity Securities [Abstract]
Corporate and municipal bonds	$ 41.4	$ 40.8
Maturity dates of bonds, start date	2016-10
Maturity dates of bonds, end date	2021-10

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016	Dec. 31, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 43,142	$ 38,399
Purchases	7,300	15,429
Redemptions	(2,150)	(987)
Maturities	(4,982)	(9,677)
Change in bond premium	(299)	172
Fair market value adjustment	416	(194)
Fair value at end of period	$ 43,427	$ 43,142

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Sep. 30, 2016	Dec. 31, 2015
Other Non-current Liabilities [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 60,000,000
Fair Value	$ (579,000)
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 ($)	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2016	Sep. 30, 2015
Derivatives, Fair Value [Line Items]
Gain (Loss) Recognized in AOCL, Net of Tax	$ 247	$ (516)	$ 79
Interest Rate Swap [Member] \| Interest Expense [Member]
Derivatives, Fair Value [Line Items]
Gain (Loss) Recognized in AOCL, Net of Tax	247	(516)	79
Loss Reclassified from AOCL into Expense	$ 103	$ 318	$ 128

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 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	$ 43,427	$ 43,142	$ 38,399
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	70,768	64,245
Corporate and municipal bonds	43,427	43,142
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	(579)	240
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (33,914)	$ (24,817)

Fair Value Measurements - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2016	Sep. 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	9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (24,817)
Ending balance	(33,914)
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	(17,755)	(4,186)
Settlement of contingent purchase price liabilities	7,945	9,816
Change in fair value of contingencies	936	3,075
Change in net present value of contingencies	(223)	(115)
Ending balance	$ (33,914)	$ (24,778)

Other Comprehensive Income (Loss) - Summary of Other Comprehensive Income (Loss) and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized (loss) gain on available-for-sale securities, net of income taxes	$ (94)	$ 31	$ 249	$ 24
Net unrealized gain (loss) on interest rate swaps, net of income taxes	247		(516)	79
Foreign currency translation	(3)	(15)	(24)	(41)
Total other comprehensive income (loss)	$ 150	$ 16	$ (291)	$ 62

Other Comprehensive Income (Loss) - Summary of Other Comprehensive Income (Loss) and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized (loss) gain on available for sale securities, income tax (benefit) expense	$ (63)	$ 21	$ 167	$ 16
Unrealized gain (loss) on interest rate swaps, income tax expense	$ 145	$ 0	$ (303)	$ 46

Other Comprehensive Income (Loss) - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated other comprehensive loss	$ (924)	$ (633)

Employer Share Plans - Additional Information (Detail) shares in Millions	9 Months Ended
	Sep. 30, 2016 $ / shares shares
Compensation And Retirement Disclosure [Abstract]
Maximum stock based compensation awards granted under the plan \| shares	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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 574	$ 583	$ 1,717	$ 1,958
Restricted stock awards	916	825	2,615	2,361
Total stock-based compensation expense	$ 1,490	$ 1,408	$ 4,332	$ 4,319

Employer Share Plans - Stock Award Activity (Detail) shares in Thousands	9 Months Ended
	Sep. 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, Number of Options \| shares	(749)
Expired or canceled, Number of Options \| shares	(35)
Outstanding Ending balance, Number of Options \| shares	4,755
Exercisable Ending balance, Number of Options \| shares	2,594
Outstanding Beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 7.50
Granted, Weighted Average Exercise Price Per Share \| $ / shares	10.35
Exercised, Weighted Average Exercise Price Per Share \| $ / shares	7.02
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	7.59
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	7.97
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, Number of shares \| shares	(435)
Expired or canceled, Number of Shares \| shares	(5)
Outstanding Ending balance, Number of shares \| shares	827
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 8.08
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	10.37
Exercised, Weighted Average Grant-Date Fair Value \| $ / shares	7.66
Expired or Canceled, Weighted Average Grant-Date Fair Value \| $ / shares	7.68
Outstanding Ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 9.14

Employer Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	9 Months Ended
	Sep. 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Numerator:
Income from continuing operations	$ 10,987	$ 9,589	$ 41,172	$ 35,777
Basic
Weighted average common shares outstanding	52,648	51,736	52,086	49,812
Diluted
Stock options	868	905	842	860
Restricted stock awards	189	204	251	260
Contingent shares	141	34	141	34
Convertible senior subordinated notes		1,566		1,319
Diluted weighted average common shares outstanding	53,846	54,445	53,320	52,285
Basic earnings per share from continuing operations	$ 0.21	$ 0.19	$ 0.79	$ 0.72
Diluted earnings per share from continuing operations	$ 0.20	$ 0.18	$ 0.77	$ 0.68

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 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	1.1	1.4	1.3	5.0

Acquisitions - Additional Information (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2016 USD ($) Business Client_List shares	Sep. 30, 2015 USD ($) Client_List shares	Dec. 31, 2015 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business	4
Consideration paid in cash		$ 300
Contingent consideration	$ 17,800	3,000
Goodwill	478,551		$ 447,685
Guaranteed future consideration		800
Fair value of contingent consideration	900	3,100
Consideration paid in cash	$ 5,700	$ 7,800
Number of common stock issued \| shares	220,000	215,000
Contingent consideration, current	$ 16,166		12,855
Contingent consideration, non-current	17,748		$ 11,962
Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List		5
Contingent Purchase Price Liability Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	5,300
Contingent Purchase Price Liability Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	12,500
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”), Flex-Pay Business Services, Inc., (“Flex-Pay”) and Ed Jacobs & Associates, Inc. (“EJ&A”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	36,700
Consideration paid in common stock	1,600
Contingent consideration	17,800
Goodwill	30,900
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”), Flex-Pay Business Services, Inc., (“Flex-Pay”) and Ed Jacobs & Associates, Inc. (“EJ&A”) [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	29,900
Millimaki Eggert, L.L.P., (“Millimaki”), The Savitz Organization, (“Savitz”), Flex-Pay Business Services, Inc., (“Flex-Pay”) and Ed Jacobs & Associates, Inc. (“EJ&A”) [Member] \| Financial Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	1,000
Millimaki Eggert, L.L.P., ("Millimaki"), The Savitz Organization, ("Savitz"), Flex-Pay Business Services, Inc., ("Flex-Pay") and Ed Jacobs & Associates, Inc. (“EJ&A”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	30,927
Millimaki Eggert, L.L.P., ("Millimaki"), The Savitz Organization, ("Savitz"), Flex-Pay Business Services, Inc., ("Flex-Pay") and Ed Jacobs & Associates, Inc. (“EJ&A”) [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	30,900
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	800
Contingent consideration	$ 700
Number of client list purchased \| Client_List	6
Guaranteed future consideration	$ 1,200
Acquisition of Client Lists [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List	5
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	$ 4,200
Goodwill	$ 6,900	6,865
Contingent consideration, current		1,600
Contingent consideration, non-current		2,600
Model Consulting, Inc [Member] \| Employee Services [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill		$ 6,900

Acquisitions (First Quarter 2016) - Additional Information (Detail) - Millimaki Eggert, L.L.P [Member] $ in Millions	9 Months Ended
	Sep. 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	9 Months Ended
	Sep. 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 (Third Quarter 2016) - Additional Information (Detail) - Ed Jacobs & Associates Inc [Member] $ in Millions	9 Months Ended
	Sep. 30, 2016 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jul. 01, 2016
Acquired entity, name	Ed Jacobs & Associates, Inc.
Annual revenue	$ 2.1

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Sep. 30, 2016	Dec. 31, 2015	Sep. 30, 2015
Business Acquisition [Line Items]
Funds held for clients	$ 133,679	$ 171,497
Goodwill	478,551	$ 447,685
Millimaki Eggert, L.L.P., ("Millimaki"), The Savitz Organization, ("Savitz"), Flex-Pay Business Services, Inc., ("Flex-Pay") and Ed Jacobs & Associates, Inc. (“EJ&A”) [Member]
Business Acquisition [Line Items]
Cash	6
Accounts receivable, net	5,436
Funds held for clients	37,230
Property and equipment, net	379
Other assets	172
Identifiable intangible assets	19,557
Current liabilities	(415)
Client fund obligations	(37,230)
Total identifiable net assets	25,135
Goodwill	30,927
Aggregate purchase price	56,062
Model Consulting, Inc [Member]
Business Acquisition [Line Items]
Identifiable intangible assets			$ 2,844
Total identifiable net assets			2,844
Goodwill	$ 6,900		6,865
Aggregate purchase price			$ 9,709

Acquisitions (First Quarter 2015) - Additional Information (Detail) - Model Consulting, Inc [Member]	9 Months Ended
	Sep. 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)	1 Months Ended	3 Months Ended		9 Months Ended
	Dec. 31, 2014 Office	Sep. 30, 2016 Office	Sep. 30, 2015 Business	Sep. 30, 2016 Office	Sep. 30, 2015 Business
Income Statement Balance Sheet And Additional Disclosures By Disposal Groups Including Discontinued Operations [Line Items]
Number of business divestiture		0		0
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			2		2

Discontinued Operations and Divestitures - Loss from Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Discontinued Operations And Disposal Groups [Abstract]
Revenue		$ 308		$ 6,216
Loss from discontinued operations before income tax	$ (219)	(859)	$ (707)	(1,852)
Income tax benefit	(86)	(298)	(286)	(626)
Loss from discontinued operations, net of tax	$ (133)	$ (561)	$ (421)	$ (1,226)

- 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

Discontinued Operations and Divestitures - Gain of Disposal of Discontinued Operations (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2015	Sep. 30, 2015
Discontinued Operations And Disposal Groups [Abstract]
Gain on disposal of discontinued operations, before income tax	$ 1,381	$ 1,510
Income tax expense	209	48
Gain on disposal of discontinued operations, net of tax	$ 1,172	$ 1,462

Segment Disclosures - Additional Information (Detail)	9 Months Ended
Segment Disclosures - Additional Information (Detail)	Sep. 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		9 Months Ended
	Sep. 30, 2016	Sep. 30, 2015	Sep. 30, 2016	Sep. 30, 2015
Segment Reporting Information [Line Items]
Revenue	$ 199,794	$ 187,102	$ 621,047	$ 586,010
Operating expenses	174,069	158,496	526,182	492,477
Gross margin	25,725	28,606	94,865	93,533
Corporate general & admin	8,679	8,028	27,270	24,508
Operating income	17,046	20,578	67,595	69,025
Other income (expense):
Interest expense	(1,760)	(1,840)	(5,019)	(7,665)
Gain on sale of operations, net	329	5	480	106
Other income (expense), net	2,632	(2,367)	5,482	(634)
Total other income (expense), net	1,201	(4,202)	943	(8,193)
Income from continuing operations before income tax expense	18,247	16,376	68,538	60,832
Operating Segments [Member] \| Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	123,049	118,354	398,112	378,857
Operating expenses	105,615	101,597	326,099	312,560
Gross margin	17,434	16,757	72,013	66,297
Operating income	17,434	16,757	72,013	66,297
Other income (expense):
Other income (expense), net	10	93	237	193
Total other income (expense), net	10	93	237	193
Income from continuing operations before income tax expense	17,444	16,850	72,250	66,490
Operating Segments [Member] \| Employee Services [Member]
Segment Reporting Information [Line Items]
Revenue	68,979	61,293	199,790	184,968
Operating expenses	57,627	50,754	167,651	153,524
Gross margin	11,352	10,539	32,139	31,444
Operating income	11,352	10,539	32,139	31,444
Other income (expense):
Interest expense	(12)	(9)	(32)	(28)
Other income (expense), net	62	173	220	371
Total other income (expense), net	50	164	188	343
Income from continuing operations before income tax expense	11,402	10,703	32,327	31,787
Operating Segments [Member] \| National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	7,766	7,455	23,145	22,185
Operating expenses	6,895	6,644	20,777	19,894
Gross margin	871	811	2,368	2,291
Operating income	871	811	2,368	2,291
Other income (expense):
Other income (expense), net	1	2	2	3
Total other income (expense), net	1	2	2	3
Income from continuing operations before income tax expense	872	813	2,370	2,294
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	3,932	(499)	11,655	6,499
Gross margin	(3,932)	499	(11,655)	(6,499)
Corporate general & admin	8,679	8,028	27,270	24,508
Operating income	(12,611)	(7,529)	(38,925)	(31,007)
Other income (expense):
Interest expense	(1,748)	(1,831)	(4,987)	(7,637)
Gain on sale of operations, net	329	5	480	106
Other income (expense), net	2,559	(2,635)	5,023	(1,201)
Total other income (expense), net	1,140	(4,461)	516	(8,732)
Income from continuing operations before income tax expense	$ (11,471)	$ (11,990)	$ (38,409)	$ (39,739)

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) - USD ($) shares in Thousands, $ in Thousands	Nov. 01, 2016	Sep. 30, 2016	Dec. 31, 2015
Subsequent Event [Line Items]
Shares repurchased, value		$ 470,124	$ 462,167
Subsequent Event [Member]
Subsequent Event [Line Items]
Shares repurchased	50
Shares repurchased, value	$ 500