View Filing Data

$ 799,832

$ 750,422

$ 719,483

697,726

652,391

^[1]

629,804

102,106

98,031

89,679

36,319

32,527

^[1]

34,183

65,787

65,504

55,496

Gain on sale of operations, net

(6,593)

(8,902)

(13,124)

855

1,303

6,957

1,146

^[1]

6,893

Income from continuing operations before income tax expense

1,219

(7,672)

(4,928)

67,006

57,832

50,568

Income tax expense

26,399

22,829

20,154

Income (loss) from continuing operations

40,607

35,003

30,414

Loss from operations of discontinued operations, net of tax

(542)

(2,323)

(754)

Gain on disposal of discontinued operations, net of tax

1,427

Net income (loss)

$ 40,065

$ 34,107

$ 29,759

Basic:

$ 0.78

$ 0.70

$ 0.63

(0.01)

0.77

0.69

0.62

Diluted:

0.76

0.66

0.59

(0.01)

Basic weighted average common shares outstanding

$ 0.75

$ 0.65

$ 0.58

52,321

50,280

48,343

Diluted weighted average common shares outstanding

53,513

52,693

51,487

Comprehensive income:

Net unrealized loss on available-for-sale securities, net of income tax benefit of $16, $77 and $74

$ 40,065

$ 34,107

$ 29,759

Other comprehensive income:

(23)

(114)

(117)

Net unrealized gain on interest rate swaps, net of income tax expense of $107, $135 and $121

182

230

206

Foreign currency translation

(30)

(54)

(59)

Total other comprehensive income

129

Total comprehensive income

$ 40,194

$ 34,169

$ 29,789

[1]

“Operating expenses” under the Financial Services and Benefits and Insurance Services practice groups include a reduction of $0.9 million and $0.6 million related to a state payroll tax incentive associated with an office relocation. “Corporate general and administrative expenses” include a reduction of less than $0.1 million related to the office relocation as discussed above. The reductions was recorded in “Other (expense) income, net” in 2015 but was reclassified to “Operating expenses” and “Corporate general and administrative expenses” to align the incentives with the expenses associated with the office relocation. The reclassification had no impact on “Income from continuing operations” or diluted earnings per share from continuing operations.

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Statement Of Income And Comprehensive Income [Abstract]
Tax effect of adjustment for gains included in income	$ 16	$ 77	$ 74
Tax effect on Interest rate swap for unrealized gain (loss)	$ 107	$ 135	$ 121

Consolidated Statements of Stockholders' Equity - 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, 2013	$ 374,446	$ 1,149	$ (397,548)	$ 580,576	$ 190,994	$ (725)
Balance, Shares at Dec. 31, 2013		114,957	65,993
Net income	29,759				29,759
Other comprehensive income	30					30
Share repurchases	(28,137)		$ (28,137)
Share repurchases, Shares			3,340
Restricted stock		$ 5		(5)
Restricted stock, Shares		464
Stock options exercised	11,356	$ 15		11,341
Stock options exercised, Shares		1,507
Share-based compensation	6,205			6,205
Tax benefit (expense) from employee share plans	(133)			(133)
Convertible bond retirement	2,654	$ 15		2,639
Convertible bond retirement, Shares		1,477
Business acquisitions	3,665	$ 4		3,661
Business acquisitions, Shares		415
Balance, Amount at Dec. 31, 2014	399,845	$ 1,188	$ (425,685)	604,284	220,753	(695)
Balance, Shares at Dec. 31, 2014		118,820	69,333
Net income	34,107				34,107
Other comprehensive income	62					62
Share repurchases	(36,482)		$ (36,482)
Share repurchases, Shares			3,895
Restricted stock		$ 4		(4)
Restricted stock, Shares		360
Stock options exercised	10,728	$ 15		10,713
Stock options exercised, Shares		1,548
Share-based compensation	5,729			5,729
Tax benefit (expense) from employee share plans	772			772
Convertible bond retirement	9,473	$ 51		9,422
Convertible bond retirement, Shares		5,069
Business acquisitions	3,714	$ 4		3,710
Business acquisitions, Shares		385
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	40,065				40,065
Other comprehensive income	129					129
Share repurchases	(9,144)		$ (9,144)
Share repurchases, Shares			919
Restricted stock		$ 3		(3)
Restricted stock, Shares		300
Stock options exercised	$ 8,070	$ 11		8,059
Stock options exercised, Shares	1,127	1,128
Share-based compensation	$ 5,725			5,725
Tax benefit (expense) from employee share plans	1,004			1,004
Business acquisitions	6,224	$ 6		6,218
Business acquisitions, Shares		581
Balance, Amount at Dec. 31, 2016	$ 480,021	$ 1,282	$ (471,311)	$ 655,629	$ 294,925	$ (504)
Balance, Shares at Dec. 31, 2016		128,191	74,147

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net income	$ 40,065	$ 34,107	$ 29,759
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Loss from discontinued operations, net of tax	542	896	655
Gain on sale of operations, net of tax	(855)	(84)	(1,303)
Loss on early extinguishment of convertible debt		833	1,529
Depreciation and amortization expense	22,098	20,389	19,831
Amortization of discount on notes and deferred financing costs	523	2,271	4,169
Amortization of discount on contingent earnout liabilities	348	144	128
Bad debt expense, net of recoveries	4,090	5,658	5,484
Adjustment to contingent earnout liability	(1,342)	(2,853)	(6,079)
Deferred income taxes	4,829	1,734	2,043
Employee stock awards	5,725	5,729	6,205
Excess tax benefits from share based payment arrangements	(1,108)	(948)	(503)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(3,019)	3,433	(6,182)
Accounts receivable, net	(19,188)	(15,276)	(6,246)
Other assets	(5,612)	(1,269)	(3,027)
Accounts payable	10,217	(1,288)	(3,826)
Income taxes payable	1,881	(3,674)	(338)
Accrued personnel costs	5,496	(349)	1,643
Other liabilities	5,965	(3,057)	(825)
Net cash provided by continuing operations	70,655	46,396	43,117
Operating cash flows provided by discontinued operations	387	990	801
Net cash provided by operating activities	71,042	47,386	43,918
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(42,883)	(14,636)	(45,972)
Purchases of client fund investments	(11,355)	(15,429)	(14,089)
Proceeds from the sales and maturities of client fund investments	9,778	10,664	6,671
Proceeds on sales of divested and discontinued operations	802	2,938	4,537
(Decrease) increase in funds held for clients	(3,193)	15,921	(11,223)
Additions to property and equipment	4,141	7,390	4,837
Collection of notes receivable	998	955	555
Other	(20)	20	24
Net cash used for continuing operations	(50,014)	(6,957)	(64,334)
Investing cash flows provided by discontinued operations		8	416
Net cash used for investing activities	(50,014)	(6,949)	(63,918)
Cash flows from financing activities:
Proceeds from bank debt	416,800	408,800	404,500
Payment of bank debt	(431,200)	(310,400)	(345,600)
Payment on extinguishment of convertible debt	(760)	(88,964)	(30,621)
Payment for acquisition of treasury stock	(9,144)	(36,482)	(28,137)
Increase (decrease) in client funds obligations	5,257	(12,617)	19,624
Payment of contingent consideration of acquisitions	(7,504)	(11,987)	(7,991)
Proceeds from exercise of stock options	8,070	10,728	11,356
Payment of notes payable	(347)	(574)	(1,690)
Deferred financing costs	(6)	(18)	(1,736)
Payment of acquired debt	(658)
Excess tax benefit from exercise of stock awards	1,108	948	503
Net cash (used for) provided by financing activities	(18,384)	(40,566)	20,208
Net increase (decrease) in cash and cash equivalents	$ 2,644	$ (129)	$ 208

Organization and Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2016

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Organization and Summary of Significant Accounting Policies

Note 1. Organization and Summary of Significant Accounting Policies

Organization: CBIZ, Inc. is a diversified services company which, acting through its subsidiaries, provides professional business services primarily to small and medium-sized businesses, as well as individuals, governmental entities, and not-for-profit enterprises throughout the United States and parts of Canada. CBIZ, Inc. manages and reports its operations along three practice groups: Financial Services, Benefits and Insurance Services and National Practices. A further description of products and services offered by each of the practice groups is provided in Note 21, Segment Disclosures, to the accompanying consolidated financial statements.

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

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

Fees earned by CBIZ under the ASAs are recorded as “Revenue” (at net realizable value) in the accompanying Consolidated Statements of Comprehensive Income and were approximately $144.8 million, $137.5 million and $133.7 million for the years ended December 31, 2016, 2015 and 2014, respectively, the majority of which was related to services rendered to privately-held clients. In the event that accounts receivable and unbilled work in process become uncollectible by the CPA firms, the service fee due to CBIZ is typically reduced on a proportional basis. Although the ASAs do not constitute control, CBIZ is one of the beneficiaries of the agreements and may bear certain economic risks.

Use of Estimates: The preparation of consolidated financial statements in conformity with United States generally accepted accounting principles (“GAAP”) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Actual results could differ from those estimates.

Cash and Cash Equivalents: Cash and cash equivalents consist of cash on hand and investments with an original maturity of three months or less when purchased.

Restricted Cash: Restricted cash consists of funds held by CBIZ in relation to its capital and investment advisory services as those funds are restricted in accordance with applicable Financial Industry Regulatory Authority (“FINRA”) regulations. Restricted cash also consists of funds on deposit from clients in connection with the pass-through of insurance premiums to the carrier with the related liability for these funds recorded in “Accounts payable” in the accompanying Consolidated Balance Sheets.

Accounts Receivable and Allowance for Doubtful Accounts: Accounts receivable, less allowances for doubtful accounts, reflects the net realizable value of receivables and approximates fair value. Unbilled revenues are recorded at estimated net realizable value. Assessing the collectability of receivables (billed and unbilled) requires management judgment based on a combination of factors. When evaluating the adequacy of the allowance for doubtful accounts and the overall probability of collecting on receivables, we analyze historical collection experience, client credit-worthiness, the length of time the receivables are past due and an evaluation of current and projected economic trends and conditions at the time of the balance sheet date. At December 31, 2016 and 2015, the allowance for doubtful accounts was $13.5 million and $12.7 million, respectively, in the accompanying Consolidated Balance Sheets.

Funds Held for Clients and Client Fund Obligations: Services provided by our payroll operations include the preparation of payroll checks, federal, state, and local payroll tax returns, and flexible spending account administration. In relation to these services, as well as other similar service offerings, we collect funds from our clients’ accounts in advance of paying client obligations. Funds that are collected before they are due are segregated and reported separately as “Funds held for clients” in the accompanying Consolidated Balance Sheets. Other than certain federal and state regulations pertaining to flexible spending account administration, there are no regulatory or other contractual restrictions placed on these funds.

Funds held for clients are reported in current assets and client fund obligations are reported in current liabilities in the accompanying Consolidated Balance Sheets. The balances in these accounts fluctuate with the timing of cash receipts and the related cash payments.

Funds held for clients include cash, overnight investments and corporate and municipal bonds (refer to Note 5, Financial Instruments, to the accompanying consolidated financial statements for further discussion of investments). If the par value of investments held does not approximate fair value, the balance in funds held for clients may not be equal to the balance in client fund obligations. The amount of collected but not yet remitted funds may vary significantly during the year based on the timing of clients’ payroll periods.

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

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

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

Goodwill: A significant portion of our assets is goodwill as a result of current and past acquisitions. We utilize the acquisition method of accounting for all business combinations. Goodwill is not amortized, but rather is tested for impairment annually, or between annual tests if an event occurs or circumstances change that would more likely than not reduce the fair value of a reporting unit below its carrying value.

At December 31, 2016, the carrying value of goodwill totaled $487.5 million, compared to total assets of $1.1 billion and total shareholders’ equity of $480.0 million. During the fourth quarter of 2016 and 2015, we applied the principles as prescribed in Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 350, “Intangibles – Goodwill and Other” in order to complete our goodwill impairment test. If the carrying value of a reporting unit exceeds the current estimated fair value, then the amount of the impairment loss, if any, must be measured.

Qualitative Assessment - In the fourth quarter of 2016, we based our goodwill assessment on a qualitative assessment for each of our reporting units that carried a goodwill balance. The qualitative assessment included an analysis of many factors and assumptions used in our most recent quantitative testing for each reporting unit, including the capital market environment, economic and market conditions, industry competition and trends, the Company’s weighted average cost of capital, changes in management and key personnel, the price of the Company’s common stock, changes in results of operations, the magnitude of the excess of fair value over the carrying amount of each reporting unit as determined in our most recent quantitative testing, and other factors. Management determined that there has not been a significant change in the operations of the five reporting units since the most recent quantitative assessment, as a result, it was concluded that it was more likely than not that the fair value of each of its reporting units was greater than its carrying value.

Quantitative Assessment - In the fourth quarter of 2015, we based our goodwill assessment on a quantitative assessment for each of our reporting units that carried a goodwill balance using both a discounted cash flow valuation technique and a market-based approach. The impairment test incorporated estimates of future cash flows; allocation of certain assets, liabilities, and cash flows among reporting units; future growth rates; and the applicable weighted-average cost of capital used to discount those estimated cash flows. No goodwill impairment was recognized as a result of the annual evaluation performed as of November 1, 2015. The estimated fair value of each of the five reporting units was substantially in excess of its carrying value as of the annual test date.

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

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

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

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

Share-Based Awards: The measurement and recognition of share-based compensation expense is based on the grant date fair value of the share-based awards made to employees and non-employee directors over the required vesting period which is generally up to four years. The fair value of stock options is determined using the Black-Sholes-Merton option pricing model, which incorporates assumptions regarding the expected volatility, the expected option life, the risk-free interest rate and the expected dividend yield.

Share-based compensation expense is recorded in the accompanying Consolidated Statements of Comprehensive Income as “Operating expenses” or “Corporate general and administrative expenses” (“G&A expenses”), depending on where the respective individual’s compensation is recorded. For additional discussion regarding share-based awards, see Note 14, Employee Share Plans, to the accompanying consolidated financial statements.

Earnings Per Share: Basic earnings per share are computed by dividing net income by the weighted average number of common shares outstanding during the period. Diluted earnings per share are computed by dividing net income by diluted weighted average shares. Diluted weighted average shares are determined using the weighted average number of common shares outstanding during the period plus the dilutive effect of potential future issues of common stock relating to CBIZ’s stock award programs, CBIZ’s convertible senior subordinated notes, which matured in October 2015, business acquisitions, and other potentially dilutive securities. In calculating diluted earnings per share, the dilutive effect of stock awards is computed using the average market price for the period, in accordance with the treasury stock method.

Derivative Instruments: We account for derivative instruments in accordance with FASB ASC Topic 815, “Derivatives and Hedging,” which requires all derivative instruments to be recognized in the financial statements and measured at fair value, regardless of the purpose or intent for holding them.

The designation of a derivative instrument as a hedge and its ability to meet the hedge accounting criteria determine how we reflect the change in fair value of the derivative instrument. A derivative qualifies for hedge accounting treatment if, at inception, it meets defined correlation and effectiveness criteria. These criteria require that the anticipated cash flows and/or changes in fair value of the hedging instrument substantially offset those of the position being hedged.

CBIZ utilizes derivative instruments to manage interest rate risk associated with our floating-rate debt under the $400 million unsecured credit facility (as amended the “credit facility”). Interest rate swap contracts mitigate the risk associated with the underlying hedged item. If the contract is designated as a cash flow hedge, the mark-to-market gains or losses on the swap are deferred and included as a component of accumulated other comprehensive loss (“AOCL”), net of tax, to the extent effective, and reclassified to interest expense in the same period during which the hedged transaction affects earnings. If the contract is designated as a fair value hedge, the swap is recognized at fair value on the balance sheet, and changes in the fair value are recognized in interest expense. For further discussion regarding derivative financial instruments, see Note 5, Financial Instruments, to the accompanying consolidated financial statements.

Revenue Recognition and Valuation of Unbilled Revenues: Revenue is recognized and earned when all of the following criteria are satisfied: (a) persuasive evidence of a sales arrangement exists; (b) delivery has occurred or service has been rendered; (c) the fee to the client is fixed or determinable; and (d) collectability is reasonably assured.

Contract terms are typically contained in a signed agreement with the client (or when applicable, other third parties) which generally defines the scope of services to be provided, pricing of services, and payment terms generally ranging from invoice date to 90 days after invoice date. Billing may occur prior to, during, or upon completion of the service. We typically do not have acceptance provisions or right of refund arrangements included in these agreements. Contract terms vary depending on the scope of services provided, the deliverables, and the complexity of the engagement. We offer a vast array of products and business services to our clients delivered through our three practice groups. A description of revenue recognition, as it relates to those groups, is provided below:

Financial Services — Revenue primarily consists of fees for services rendered to our clients for traditional accounting services, tax return preparation, consulting services, compliance projects, services pursuant to administrative service agreements (described under “Principles of Consolidation”), and valuation services including fairness opinions, capital assets, litigation support, purchase price allocations and derivative valuations. Clients are billed for these services based upon a fixed fee, a time and expense model and outcome-based fee.

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

•

Fixed fee arrangements — Revenue for fixed-fee arrangements is recognized over the performance period. Performance is measured in hours worked and anticipated realization.

•

Time and expense arrangements — Revenue is recognized over the performance period. Progress is measured towards completion with value being transferred through our hourly fee arrangement at expected net realizable rates per hour, plus agreed-upon out-of-pocket expenses. The cumulative impact on any subsequent revision in the estimated realizable value of unbilled fees for a particular client project is reflected in the period in which the change becomes known.

•

Outcome-based arrangements — Revenue is at a point in time when savings to the client is determined and verified by a third party.

•

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

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

•

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

Contingent revenue arrangements related to commissions are based upon certain performance targets recognized at the earlier of written notification that the target has been achieved or cash collection.

•

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

Revenue for asset-based fees is recognized when the data necessary to compute revenue is determinable, which is typically on an accrual basis or when market valuation information is available.

•

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

National Practices — The business units that comprise the National Practices group offer a variety of services which is described below:

•

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

•

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

Operating Expenses: Operating expenses represent costs of service and other costs incurred to operate our business units and are primarily comprised of personnel costs and occupancy related expenses. Personnel costs include (i) salaries and benefits; (ii) commissions paid to producers; (iii) incentive compensation; and (iv) share-based compensation. Incentive compensation costs and share-based compensation are estimated and accrued on a monthly basis. The ultimate determination of incentive compensation is made after year-end results are finalized. Gains or losses earned on assets of the non-qualified deferred compensation plan are recognized as income or expense and offset in “Other income (expense), net.”

Total personnel costs were $544.8 million, $502.8 million and $487.0 million for the years ended December 31, 2015, 2014 and 2013, respectively.

The largest components of occupancy costs are rent expense and utilities. Base rent expense is recognized over respective lease terms, while utilities and common area maintenance charges are recognized as incurred. Total occupancy costs were $45.7 million, $41.4 million and $37.1 million for the years ended December 31, 2016, 2015 and 2014, respectively.

Operating Leases: We lease most of our office facilities and equipment under various operating leases. Rent expense under such leases is recognized evenly throughout the term of the lease obligation when the total lease commitment is a known amount, and recorded on a cash basis when future rent payment increases under the obligation are unknown due to rent escalations being tied to factors that are not currently measurable (such as increases in the consumer price index). Differences between rent expense recognized and the cash payments required under operating lease agreements are recorded in the accompanying Consolidated Balance Sheets as “Other non-current liabilities.”

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

New Accounting Pronouncements

The FASB ASC is the sole source of authoritative GAAP other than the Securities and Exchange Commission (“SEC”) issued rules and regulations that apply only to SEC registrants. The FASB issues an Accounting Standards Update (“ASU”) to communicate changes to the FASB codification. We assess and review the impact of all ASU's. ASU's not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on the consolidated financial statements.

Accounting Standards Adopted in 2016

Balance Sheet Reclassification of Deferred Taxes: In November 2015, the FASB issued ASU No. 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 standard may be applied either prospectively to all deferred tax assets and liabilities or retrospectively to all periods presented. Effective January 1, 2016, the Company 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.

Presentation of Debt Issuance Costs: In April 2015, the FASB issued ASU No. 2015-03, “Interest – Imputation of Interest (Subtopic 835-30) – Simplifying the Presentation of Debt Issuance Costs” (“ASU 2015-03”), which amends the current presentation of debt issuance costs in the financial statements. ASU 2015-03 requires an entity to present debt issuance costs related to a recognized debt liability in the balance sheet as a direct deduction from the carrying amount of the debt liability, consistent with debt discounts. The recognition and measurement guidance for debt issuance costs are not affected by ASU 2015-03. The FASB issued ASU 2015-15, “Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements” (“ASU 2015-15”) in August 2015. This ASU was meant to clarify the guidance in ASU 2015-03, and stated that the SEC staff would not object to a company presenting debt issuance costs related to a line-of-credit arrangement on the balance sheet as a deferred asset, regardless of whether there were any outstanding borrowings at period-end. ASU 2015-15 does not require this presentation as a deferred asset. We adopted these standards on January 1, 2016 and have retrospectively adjusted the prior period presented. This change in classification resulted in a net decrease of $1.9 million to “Other non-current assets” with a corresponding line item called “Debt issuance costs” which decreased “Total long term debt” in the accompanying Consolidated Balance Sheets as of December 31, 2015.

Consolidation Analysis: In February 2015, the 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 our consolidated financial statements.

Going Concern Analysis: In August 2014, the FASB issued ASU No. 2014-15, “Presentation of Financial Statements - Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern” (“ASU 2014-15”), which requires management to assess an entity’s ability to continue as a going concern, and to provide related footnote disclosures in certain circumstances, such as the existence of substantial doubt. We are required to evaluate going concern uncertainties at each annual and interim reporting period, considering the entity’s ability to continue as a going concern within one year after the date that the financial statements are issued. If such conditions or events are identified, we are required to disclose our mitigation plans to alleviate the doubt or disclose a statement of the substantial doubt about our ability to continue as a going concern. ASU 2014-15 was effective for us on December 31, 2016. No probable conditions or events were identified, individually or in the aggregate, that would raise a substantial doubt about our ability to continue as a going concern.

Accounting Standards Not Yet Adopted

Goodwill Impairment Test: In January 2017, the FASB issued ASU No. 2017-04, "Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment" ("ASU 2017-04"), which removes Step 2 of the goodwill impairment test. Goodwill impairment will now be the amount by which a reporting unit’s carrying value exceeds its fair value, not to exceed the carrying amount of goodwill allocated to that reporting unit. An entity still has the option to perform the qualitative assessment for a reporting unit to determine if the quantitative impairment test is necessary. ASU 2017-04 should be applied on a prospective basis and is effective for us for annual periods beginning January 1, 2020. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. We are currently evaluating the impact of ASU 2017-04 on our consolidated financial statements.

Business Combinations: In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business,” (“ASU 2017-01”) which clarifies the definition of a business to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The standard will be effective for the Company in the first quarter of 2018. Early adoption is permitted. We are currently evaluating the impact of ASU 2017-01 on our consolidated financial statements.

Technical Corrections and Improvements: In December 2016, the FASB issued ASU No. 2016-19, “Technical Corrections and Improvements” (“ASU 2016-19”), which clarifies guidance, corrects errors and makes minor improvements affecting a variety of topics in the Accounting Standards Codification. The new standard is effective upon issuance (December 14, 2016) for amendments that do not have transition guidance, with all other amendments effective for fiscal years, and interim periods within those years, beginning after December 15, 2016, with early adoption permitted. We are currently evaluating the impact of ASU 2016-19 on our consolidated financial statements.

Restricted Cash - Statement of Cash Flows: In November 2016, the FASB issued ASU No. 2016-18, “Statement of Cash Flows (Topic 230)” (“ASU 2016-18”), which applies to all entities that have restricted cash or restricted cash equivalents and are required to present a statement of cash flows. ASU 2016-18 requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and the amounts generally described as restricted cash or restricted cash equivalents when reconciling beginning-of-period and end-of-period total amounts show on the statement of cash flows. ASU 2016-18 also requires the disclosure of information about the nature of the restriction. This ASU is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. We are currently assessing the impact of this ASU on our consolidated financial statements.

Intra-Entity Transfers of Assets: In October 2016, the FASB issued ASU No. 2016-16, “Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory” (“ASU 2016-16”), which requires the recognition of the income tax consequences of an intra-entity transfer of an asset, other than inventory, when the transfer occurs. The tax consequences were previously deferred until the asset was sold to a third party or recovered through use. ASU 2016-16 is effective for annual reporting periods beginning after December 15, 2017, including interim periods within those annual periods, with early adoption permitted. The amendments are to be applied on a modified retrospective basis as of the beginning of the period of adoption. We are currently assessing the impact of this ASU on our consolidated financial statements.

Statement of Cash Flows: In August 2016, the FASB issued ASU No. 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments” (“ASU 2016-15”). This ASU 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, with early adoption permitted. We are currently evaluating the impact of this ASU on our consolidated financial statements.

Share-Based Compensation: In March 2016, FASB issued ASU No. 2016-09, “Compensation – Stock Compensation (Topic 718) – Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”), which requires the tax effects related to share-based payments to be recorded through the income statement and simplifies the accounting requirements for forfeitures and employers' tax withholding requirements. ASU 2016-09 is effective for us for annual periods beginning January 1, 2017. The adoption of ASU 2016-09 will have an immaterial impact on our number of diluted shares and will 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 our consolidated financial statements, however, we anticipate some moderate volatility in our effective tax rate as any windfall or shortfall tax benefits related to our share-based compensation incentives will be recorded directly into our results of operations.

Leases: In February 2016, FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which is intended to increase transparency and comparability among organizations relating to leases. Under ASU 2016-02, lessees will be required to recognize a liability to make lease payments and a right-of-use asset representing the right to use the underlying asset for the lease term (other than leases that meet the definition of a short-term lease). The FASB retained a dual model for lease classification, requiring leases to be classified as either operating or finance leases to determine recognition in the income statement and statements of cash flows; however, substantially all leases will be required to be recognized on the balance sheets. 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). This ASU will also require quantitative and qualitative disclosures regarding key information about leasing arrangements. ASU 2016-02 is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2018, with early adoption permitted. It must be adopted using a modified retrospective approach, and provides for certain practical expedients. The Company is currently evaluating the impact of this ASU on our consolidated financial statements, which we anticipate will have a material impact on the Consolidated Balance Sheets and no material impact on the Consolidated Statements of Comprehensive Income.

Revenue from Contracts with Customers: 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)” (“ASU 2014-09”) which was issued in May 2014, by one year for all entities. ASU 2014-09 introduces a new five-step revenue recognition model in which an entity should 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. 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 are permitted two transition methods of adoption under the new standard; 1) the full retrospective method, in which case the standard would be applied to all reporting periods presented, or 2) the modified retrospective method, with a cumulative-effect adjustment as of the date of adoption. 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. ASU 2015-09 is effective for us for annual periods beginning January 1, 2018.

We are currently assessing the impact of adopting ASU 2014-09 on our revenue recognition practices. We have organized a team and have developed a project plan to guide the implementation. The project plan includes working sessions to review, evaluate and document the arrangements with customers under our various reporting units to identify potential differences that would result from applying the requirements of the new standard. We are currently in the process of developing an updated accounting policy, evaluating new disclosure requirements and identifying and implementing appropriate changes to business processes, systems and controls to support recognition and disclosure under the new standard. We have made significant progress on our assessment and will continue our evaluation of using either the full retrospective method or the modified retrospective method and will continue to evaluate the impact on our consolidated financial statements. We expect to finalize our evaluation in 2017 and will provide updates on our progress in future filings.

Accounts Receivable, Net

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Accounts Receivable, Net

Note 2. Accounts Receivable, Net

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

	2016			2015
Trade accounts receivable	$	132,880		$	118,916
Unbilled revenue, at net realizable value		55,982			47,351
Total accounts receivable		188,862			166,267
Allowance for doubtful accounts		(13,508	)		(12,659	)
Accounts receivable, net	$	175,354		$	153,608

Changes in the allowance for doubtful accounts on accounts receivable are as follows (in thousands):

	2016			2015			2014
Balance at beginning of period	$	(12,659	)	$	(11,915	)	$	(9,975	)
Provision for losses		(4,154	)		(5,804	)		(5,740	)
Charge-offs, net of recoveries		3,305			5,060			3,800
Balance at end of period	$	(13,508	)	$	(12,659	)	$	(11,915	)

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.

Property Plant And Equipment [Abstract]

Property and Equipment, Net

12 Months Ended

Dec. 31, 2016

Property and Equipment, Net

Note 3. Property and Equipment, Net

Property and equipment, net at December 31, 2016 and 2015 consisted of the following (in thousands):

	2016			2015
Buildings and leasehold improvements	$	19,841		$	18,075
Furniture and fixtures		23,893			23,515
Capitalized software		36,429			35,632
Equipment		11,751			11,396
Total property and equipment		91,914			88,618
Accumulated depreciation and amortization		(72,464	)		(68,456	)
Property and equipment, net	$	19,450		$	20,162

Depreciation expense for property and equipment was $5.4 million, $5.7 million and $5.4 million in 2016, 2015 and 2014, respectively.

Goodwill and Other Intangible Assets, Net

12 Months Ended

Dec. 31, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

Note 4. Goodwill and Other Intangible Assets, Net

A summary of changes in the carrying amount of goodwill by operating segment for the years ended December 31, 2016 and 2015 were as follows (in thousands):

	Financial Services			Benefits and Insurance Services		National Practices		Total Goodwill
December 31, 2014	$	268,630		$	164,935	$	1,666	$	435,231
Additions		409			13,599		—		14,008
Divestitures		(1,554	)		—		—		(1,554	)
December 31, 2015	$	267,485		$	178,534	$	1,666	$	447,685
Additions		3,845			35,954		—		39,799
Divestitures		—			—		—		—
December 31, 2016	$	271,330		$	214,488	$	1,666	$	487,484

We review goodwill at least annually for impairment in accordance with FASB ASC Topic 350 “Intangibles — Goodwill and Other.” The annual impairment review was performed as of November 1, 2016. Goodwill impairment is tested at the reporting unit level. At November 1, 2016, we had five reporting units. No goodwill impairment was recognized as a result of the annual evaluation performed as of November 1, 2016.

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

	2016			2015
Goodwill	$	487,484		$	447,685
Intangibles :
Client lists		172,343			147,706
Other intangibles		7,994			6,977
Total intangibles		180,337			154,683
Total goodwill and other intangibles assets		667,821			602,368
Accumulated amortization:
Client lists		(80,560	)		(65,037	)
Other intangibles		(2,860	)		(1,678	)
Total accumulated amortization		(83,420	)		(66,715	)
Goodwill and other intangible assets, net	$	584,401		$	535,653

Amortization expense for client lists and other intangible assets was $16.7 million, $14.7 million and $14.5 million in 2016, 2015 and 2014, respectively. The weighted-average useful lives of total intangible assets, client lists and other intangible assets were 7.6 years, 7.5 years and 8.9 years, respectively. Other intangible assets are amortized over periods ranging from 2 to 15 years. Based on the amount of intangible assets subject to amortization at December 31, 2016, the estimated amortization expense is $17.4 million for 2017, $16.3 million for 2018, $12.1 million for 2019, $10.9 million for 2020 and $9.7 million for 2021.

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.

Investments All Other Investments [Abstract]

Financial Instruments

12 Months Ended

Dec. 31, 2016

Financial Instruments

Note 5. Financial Instruments

The carrying amounts of our cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these instruments. The carrying value of bank debt approximates fair value, as the interest rate on the bank debt is variable and approximates current market rates.

Concentrations of Credit Risk

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

Bonds

We held corporate and municipal bonds with par values totaling $42.4 million and $40.8 million at December 31, 2016 and 2015, respectively. All bonds are investment grade and are classified as available-for-sale. Our bonds have maturity dates or callable dates ranging from January 2017 through December 2021, and are included in “Funds held for clients — current” in the accompanying Consolidated Balance Sheets based on the intent and ability of us to sell these investments at any time under favorable conditions.

The following table summarizes our bond activity for the years ended December 31, 2016 and 2015 (in thousands):

	2016			2015
Fair value at January 1	$	43,142		$	38,399
Purchases		11,355			15,429
Sales		(2,900	)		(987	)
Maturities and calls		(6,878	)		(9,677	)
Decrease (increase) in bond premium		(106	)		172
Fair market value adjustment		(40	)		(194	)
Fair value at December 31	$	44,573		$	43,142

Interest Rate Swaps

Our $25.0 million notional value interest rate swap expired in June 2015. During the fourth quarter of 2015, we entered into three interest rate swaps. The notional hedged amounts were $10.0 million, $15.0 million and $25.0 million, with maturity tenors of 2, 3 and 5 years, respectively. During the first quarter of 2016, we entered into one interest rate swap. The notional hedged amount was $10.0 million with a maturity tenor of 5 years.

We do 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 the London Interbank Offered Rate and pay the counterparties a fixed rate. To mitigate counterparty credit risk, we only entered into contracts with selected major financial institutions with investment grade ratings and continually assess their creditworthiness. There are no credit risk-related contingent features in our interest rate swaps nor do the swaps contain provisions under which we would be required to post collateral.

We had no fair value hedging instruments at December 31, 2016 or 2015. Our interest rate swaps are designated as cash flow hedges. Accordingly, the interest rate swaps are recorded as either an asset or liability in the accompanying Consolidated Balance Sheets at fair value. The mark-to-market gains or losses on the swaps are deferred and included as a component of AOCL, net of tax, to the extent the hedge is determined to be effective, and reclassified to interest expense in the same period during which the hedged transaction affects earnings. The interest rate swaps are assessed for effectiveness and continued qualification for hedge accounting on a quarterly basis. For the years ended December 31, 2016 and 2015, the interest rate swaps were deemed to be highly effective.

The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at December 31, 2016 and 2015 (in thousands). Refer to Note 6, Fair Value Measurements, to the accompanying consolidated financial statements for additional disclosures regarding fair value measurements.

	December 31, 2016
	Notional Amount		Fair Value		Balance Sheet Location
Interest rate swaps	$	50,000	$	525	Other non-current assets
Interest rate swaps	$	10,000	$	4	Other current assets

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

During the next twelve months, the amount of the December 31, 2016 AOCL balance that will be reclassified to earnings is expected to be immaterial. The following table summarizes the effects of the interest rate swap on our accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2016 and 2015 (in thousands):

	Gain recognized in AOCL, net of tax				Loss reclassified from AOCL into expense
	Twelve Months Ended December 31,				Twelve Months Ended December 31,						Location
	2016		2015		2016			2015
Interest rate swap	$	182	$	230	$	(410	)	$	(214	)	Interest expense

Fair Value Measurements

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 6. Fair Value Measurements

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

•

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

•

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

•

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

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

The following table summarizes our assets and liabilities at December 31, 2016 and 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 us to determine such fair value (in thousands):

	Level		December 31, 2016			December 31, 2015
Deferred compensation plan assets		1	$	69,912		$	64,245
Corporate and municipal bonds		1	$	44,573		$	43,142
Interest rate swap		2	$	529		$	240
Contingent purchase price liabilities		3	$	(33,709	)	$	(24,817	)

For the years ended December 31, 2016 and 2015, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in fair value of our contingent purchase price liabilities identified as Level 3 for the years ended December 31, 2016 and 2015 (pre-tax basis, in thousands):

	Contingent Purchase Price Liabilities
Beginning balance — January 1, 2015	$	(33,368	)
Additions from business acquisitions		(8,522	)
Payment of contingent purchase price payable		14,364
Change in fair value of contingency		2,854
Change in net present value of contingency		(145	)
Balance — December 31, 2015	$	(24,817	)
Additions from business acquisitions		(21,088	)
Settlement of contingent purchase price payable		11,202
Change in fair value of contingency		1,342
Change in net present value of contingency		(348	)
Balance — December 31, 2016	$	(33,709	)

Contingent Purchase Price Liabilities

Contingent purchase price liabilities result from business acquisitions and are classified as Level 3 due to the utilization of a probability weighted discounted cash flow approach to determine the fair value of the contingency. A contingent liability is established for each acquisition that has a contingent purchase price component and normally extends over a term of 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 target could result in a higher payout, and a performance under target could result in a lower payout. Changes in the expected amount of potential payouts are recorded as adjustments to the initial contingent purchase price liability, with the same amount being recorded in the Consolidated Statements of Comprehensive Income. These liabilities are reviewed quarterly and adjusted if necessary. Refer to Note 18, Acquisitions, for further discussion of contingent purchase price liabilities.

The carrying amounts of our 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 our bank debt is considered to be Level 2.

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.

Debt and Financing Arrangements

Income Taxes

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Taxes

Note 7. Income Taxes

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

	2016		2015		2014
United States	$	66,848	$	57,665	$	50,385
Foreign (Canada)		158		167		183
Total	$	67,006	$	57,832	$	50,568

Income tax expense included in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):

	2016			2015			2014
Continuing operations :
Current:
Federal	$	18,816		$	18,079		$	15,749
Foreign		42			43			47
State and local		2,681			2,694			1,782
Total		21,539			20,816			17,578
Deferred:
Federal		4,148			1,060			952
State and local		712			953			1,624
Total		4,860			2,013			2,576
Total income tax expense from continuing operations		26,399			22,829			20,154
Discontinued operations :
Operations of discontinued operations:
Current		(365	)		(1,263	)		51
Deferred		(10	)		68			(222	)
Total		(375	)		(1,195	)		(171	)
Gain on disposal of discontinued operations:
Current		—			427			34
Deferred		—			(344	)		—
Total		—			83			34
Total income tax expense from discontinued operations		(375	)		(1,112	)		(137	)
Total income tax expense	$	26,024		$	21,717		$	20,017

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

	2016			2015			2014
Tax at statutory rate (35%)	$	23,452		$	20,241		$	17,699
State taxes (net of federal benefit)		2,643			2,899			3,361
Business meals and entertainment — non-deductible		784			779			667
Reserves for uncertain tax positions		(87	)		(324	)		(1,724	)
Net change in tax rate		(64	)		(1,046	)		(214	)
Other, net		(329	)		280			365
Provision for income taxes from continuing operations	$	26,399		$	22,829		$	20,154
Effective income tax rate		39.4	%		39.5	%		39.9	%

The income tax benefits associated with the exercise of non-qualified stock options and restricted stock awards reflected in additional paid-in-capital were $1.1 million, $0.9 million and $0.5 million for the years ended December 31, 2016, December 31, 2015 and December 31, 2014, respectively.

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2016 and 2015, were as follows (in thousands):

	2016			2015
Deferred tax assets:
Net operating loss carryforwards .	$	884		$	952
Allowance for doubtful accounts		4,486			4,569
Employee benefits and compensation		29,166			27,984
Lease costs		2,772			3,318
State tax credit carryforwards		1,489			1,393
Other deferred tax assets		2,951			2,497
Total gross deferred tax assets		41,748			40,713
Less: valuation allowance		(1,314	)		(1,376	)
Total deferred tax assets, net	$	40,434		$	39,337
Deferred tax liabilities:
Accrued interest	$	2,494		$	3,847
Client list intangible assets		2,717			3,273
Goodwill and other intangibles		38,646			32,114
Other deferred tax liabilities		122			209
Total gross deferred tax liabilities	$	43,979		$	39,443
Net deferred tax (liability) asset	$	(3,545	)	$	(106	)

We have established valuation allowances for certain states’ deferred tax assets, primarily related to portions of the state net operating loss (“NOL”) carryforwards and state income tax credit carryforwards at December 31, 2016 and December 31, 2015. The net decrease in the valuation allowance of $0.1 million for the year ended December 31, 2016 related to changes in the valuation allowance for NOL’s. The net increase in the valuation allowance of $0.3 million for the year ended December 31, 2015 primarily related to changes in the valuation allowance for certain state tax credit carryforwards.

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

CBIZ and its subsidiaries file income tax returns in the United States, Canada, and most state jurisdictions. In March 2016, the Internal Revenue Service (“IRS”) completed its audit of the Company’s 2013 and 2014 federal income tax returns. We paid $0.5 million in settlement of this audit which had no impact on the 2016 income tax expense. With limited exceptions, our state and local income tax returns and non-U.S. income tax returns are no longer subject to tax authority examinations for years ending prior to January 1, 2012 and January 1, 2011, respectively.

The availability of NOL’s and state tax credits are reported as deferred tax assets, net of applicable valuation allowances, in the accompanying Consolidated Balance Sheets. At December 31, 2016, we had state net operating loss carryforwards of $23.9 million and state tax credit carryforwards of $1.5 million. The state net operating loss carryforwards expire on various dates between 2017 and 2030 and the state tax credit carryforwards expire on various dates between 2017 and 2036.

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

	2016			2015			2014
Balance at January 1	$	4,287		$	4,591		$	5,508
Additions for tax positions of the current year		110			126			1,107
Additions for tax positions of prior years		—			—			118
Settlements of prior year positions		(11	)		(94	)		(1,343	)
Lapse of statutes of limitation		(296	)		(336	)		(799	)
Balance at December 31	$	4,090		$	4,287		$	4,591

Included in the balance of unrecognized tax benefits at December 31, 2016 are $2.6 million of unrecognized tax benefits that, if recognized, would affect the effective tax rate. We believe it is reasonably possible that certain of these unrecognized tax benefits could change in the next twelve months. We expect reductions in the liability for unrecognized tax benefits of approximately $0.3 million within the next twelve months due to expiration of statutes of limitation. Given the number of years that are currently subject to examination, we are unable to estimate the range of potential adjustments to the remaining balance of unrecognized tax benefits at this time.

We recognize interest expense, and penalties related to unrecognized tax benefits as a component of income tax expense. During 2016, we accrued interest expense of $0.2 million and, as of December 31, 2016, had recognized a liability for interest expense and penalties of $0.4 million and $0.3 million, respectively, relating to unrecognized tax benefits. During 2015, we accrued interest expense of $0.2 million and, as of December 31, 2015, had recognized a liability for interest expense and penalties of $0.3 million and $0.3 million, respectively, relating to unrecognized tax benefits.

Debt and Financing Arrangements

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Note 8. Debt and Financing Arrangements

At December 31, 2016, our primary financing arrangement was the $400 million credit facility which provides us with the capital necessary to meet our working capital needs as well as the flexibility to continue with our strategic initiatives, including business acquisitions and share repurchases. A previous financing arrangement, the 4.875% 2010 Convertible Senior Subordinated Notes (the “2010 Notes”), matured on October 1, 2015, as is discussed more fully below.

Bank Debt

We have a $400 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 $191.4 million and $205.8 million at December 31, 2016 and December 31, 2015, respectively. Rates for the years ended December 31, 2016 and 2015 were as follows (includes bank debt and interest rate swaps):

	2016		2015
Weighted average rates		2.43%		2.02%
Range of effective rates	1.82% - 3.75%		1.65% - 3.50%

We have approximately $137.5 million of available funds under the credit facility at December 31, 2016, based on the terms of the commitment.

•

Available funds under the credit facility are based on a multiple of earnings before interest, taxes, depreciation and amortization as defined in the credit facility, and are reduced by letters of credit, performance guarantees, other indebtedness and outstanding borrowings under the credit facility.

•

Under the credit facility, loans are charged an interest rate consisting of a base rate or Eurodollar rate plus an applicable margin, letters of credit are charged based on the same applicable margin, and a commitment fee is charged on the unused portion of the credit facility.

The credit facility provides us operating flexibility and funding to support seasonal working capital needs and other strategic initiatives such as acquisitions and share repurchases.

Debt Covenant Compliance

The credit facility is subject to certain financial covenants that may limit our ability to borrow up to the total commitment amount. Covenants require us to meet certain requirements with respect to (i) a total leverage ratio and (ii) minimum fixed charge coverage ratio. As of December 31, 2016, we were in compliance with these debt covenants.

The credit facility also places restrictions on our ability to create liens or other encumbrances, to make certain payments, investments, loans and guarantees and to sell or otherwise dispose of a substantial portion of assets, or to merge or consolidate with an unaffiliated entity. According to the terms of the credit facility, we are not permitted to declare or make any dividend payments, other than dividend payments made by one of our wholly-owned subsidiaries to us. The credit facility contains a provision that, in the event of a defined change in control, the credit facility may be terminated.

Amendments to Credit Agreement

In 2015, we entered into two amendments to the Credit Agreement that governs the credit facility, dated as of July 28, 2014, by and among the Company and Bank of America, N.A., as administrative agent and bank, and other participating banks, to (i) remove certain events from the definition of Change of Control contained therein and (ii) to incorporate swap obligations in the Agreement. These amendments had no impact on the terms of the credit facility (other than as described above), the accompanying Consolidated Balance Sheets, Consolidated Statements of Comprehensive Income and Consolidated Statements of Cash Flows.

2010 Notes

As of December 31, 2016, no amounts related to the 2010 Notes were outstanding. The $48.4 million outstanding principal amount of the 2010 Notes matured on October 1, 2015. Holders received $1,000 in cash for each $1,000 principal amount of 2010 Notes along with the 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.

Prior to the October 1, 2015 maturity date:

•

We issued approximately 5.1 million shares of CBIZ common stock and paid cash consideration in exchange for $49.3 million of the Company’s 2010 Notes, in two privately negotiated transactions during the second quarter of 2015. Notes repurchased are deemed to be extinguished.

•

During the nine months ended September 30, 2014, we issued 1.5 million shares of CBIZ common stock plus cash consideration in privately negotiated transactions in exchange for retiring $32.4 million of its 2010 Notes.

•

We recorded non-operating charges of approximately $0.8 million and $1.5 million related to the privately negotiated transactions which are included in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2015 and 2014, respectively.

The common stock equivalents related to the 2010 Notes had no impact on diluted weighted average shares outstanding in 2016. The common stock equivalent impact during the year ended December 31, 2015 and 2014 was 1.2 million shares and 2.0 million shares, respectively.

Interest Expense

For the years ended December 31, 2016, 2015 and 2014, CBIZ recognized interest expense as follows (in thousands):

	2016		2015		2014
Credit facility (1)	$	6,585	$	4,320	$	4,033
2010 Notes		—		4,559		9,068
2006 Notes (2)		8		23		23
Balance at December 31	$	6,593	$	8,902	$	13,124

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

(2)	During the second quarter of 2016, we redeemed the remaining 3.125% Convertible Senior Subordinated Notes (the “2006 Notes”) for $750 thousand in cash plus accrued interest under an optional early redemption provision.

Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2016

Equity [Abstract]

Accumulated Other Comprehensive Loss

Note 9. Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss at December 31, 2016 and 2015 were as follows (in thousands):

	2016			2015
Net unrealized loss on available-for-sale securities, net of income tax benefit of $129 and $108, respectively	$	(194	)	$	(172	)
Net unrealized gain on interest rate swap, net of income tax expense of $196 and $91, respectively		333			151
Foreign currency translation		(643	)		(612	)
Accumulated other comprehensive loss	$	(504	)	$	(633	)

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.

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Lease Commitments

12 Months Ended

Dec. 31, 2016

Leases [Abstract]

Lease Commitments

Note 10. Lease Commitments

Operating Leases

We lease certain of our office facilities and equipment under various operating leases. Future minimum cash commitments under operating leases as of December 31, 2016 were as follows (in thousands):

Year Ending December 31,	Gross Operating Lease Commitments		Sub-Leases		Net Operating Lease Commitments
2017	$	30,571	$	306	$	30,265
2018		30,464		234		30,230
2019		26,282		234		26,048
2020		22,230		234		21,996
2021		17,921		—		17,921
Thereafter		75,859		—		75,859
Total	$	203,327	$	1,008	$	202,319

Rent expense for continuing operations (excluding consolidation and integration charges) incurred under operating leases was $37.0 million, $35.7 million and $34.3 million for the years ended December 31, 2016, 2015 and 2014, respectively. Rent expense does not necessarily reflect cash payments, as described under “Operating Leases” in Note 1.

Commitments and Contingencies	12 Months Ended
Commitments and Contingencies	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 11. Commitments and Contingencies Acquisitions The purchase price that we normally pay for businesses and client lists consists of two components: an up-front non-contingent portion, and a portion which is contingent upon the acquired businesses or client lists’ actual future performance. The fair value of the purchase price contingency related to businesses is recorded at the date of acquisition and re-measured each reporting period until the liability is settled. Shares of CBIZ common stock that are issued in connection with acquisitions may be contractually restricted from sale for periods up to one year. Acquisitions are further disclosed in Note 18, Acquisitions. Indemnifications We have various agreements in which we may be obligated to indemnify the other party with respect to certain matters. Generally, these indemnification clauses are included in contracts arising in the normal course of business under which the Company customarily agrees to hold the other party harmless against losses arising from a breach of representations, warranties, covenants or agreements, related to matters such as title to assets sold and certain tax matters. Payment by us under such indemnification clauses are generally conditioned upon the other party making a claim. Such claims are typically subject to challenge by us and to dispute resolution procedures specified in the particular contract. Further, our obligations under these agreements may be limited in terms of time and/or amount and, in some instances, we may have recourse against third parties for certain payments made by us. It is not possible to predict the maximum potential amount of future payments under these indemnification agreements due to the conditional nature of our obligations and the unique facts of each particular agreement. Historically, we have not made any payments under these agreements that have been material individually or in the aggregate. As of December 31, 2016, we were not aware of any obligations arising under indemnification agreements that would require material payments. Employment Agreements We maintain severance and employment agreements with certain of our executive officers, whereby such officers may be entitled to payment in the event of termination of their employment. We also have arrangements with certain non-executive employees which may include severance and other employment provisions. We accrue for amounts payable under these contracts and arrangements as triggering events occur and obligations become known. During the years ended December 31, 2016, 2015 and 2014, payments regarding such contracts and arrangements were not material. Letters of Credit and Guarantees We provide letters of credit to landlords (lessors) of our leased premises in lieu of cash security deposits which totaled $2.3 million at December 31, 2016 and 2015. In addition, we provide license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.3 million at December 31, 2016 and 2015. 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.

Employee Benefits	12 Months Ended
Employee Benefits	Dec. 31, 2016
Compensation And Retirement Disclosure [Abstract]
Employee Benefits	Note 12. Employee Benefits Employee Savings Plan We sponsor a qualified 401(k) defined contribution plan that covers substantially all of our employees. Participating employees may elect to contribute, on a tax-deferred basis, up to 80% of their pre-tax annual compensation (subject to a maximum permissible contribution under Section 401(k) of the Internal Revenue Code). Matching contributions by us are 50% of the first 6% of base compensation that the participant contributes, and additional amounts may be contributed at the discretion of the Board of Directors. Participants may elect to invest their contributions in various funds including: equity, fixed income, stable value, and balanced -lifecycle funds. Employer contributions (net of forfeitures) made to the plan during the years ended December 31, 2016, 2015 and 2014 were approximately $9.6 million, $9.0 million and $8.5 million, respectively. Non-qualified Deferred Compensation Plan We sponsor a non-qualified deferred compensation plan, under which certain members of management and other highly compensated employees may elect to defer receipt of a portion of their annual compensation, subject to maximum and minimum percentage limitations. The amount of compensation deferred under the plan is credited to each participant’s deferral account and a non-qualified deferred compensation plan obligation is established by us. An amount equal to each participant’s compensation deferral is transferred into a rabbi trust and invested in various debt and equity securities as directed by the participants. The assets of the rabbi trust are held by the Company and recorded as “Assets of deferred compensation plan” in the accompanying Consolidated Balance Sheets. Assets of the non- qualified deferred compensation plan consist primarily of investments in mutual funds, money market funds and equity securities. The values of these investments are based on published market prices at the end of the period. Adjustments to the fair value of these investments are recorded in “Other income, net,” offset by the same adjustments to compensation expense (recorded as “Operating expenses” or “G&A expenses” in the accompanying Consolidated Statements of Comprehensive Income). We recorded a gain of $5.3 million for the year ended December 31, 2016, a loss of $0.7 million for the year ended December 31, 2015 and a gain of $3.7 million for the year ended December 31, 2014 related to these investments. These investments are specifically designated as available to the Company solely for the purpose of paying benefits under the non-qualified deferred compensation plan. However, the investments in the rabbi trusts would be available to all unsecured general creditors in the event that we become insolvent. Deferred compensation plan obligations represent amounts due to plan participants and consist of accumulated participant deferrals and changes in fair value of investments thereon since the inception of the plan, net of withdrawals. This liability is an unsecured general obligation of the Company and is recorded as “Deferred compensation plan obligations” in the accompanying Consolidated Balance Sheets. The assets and liabilities related to the non-qualified deferred compensation plan at December 31, 2016 and 2015 were $69.9 million and $64.2 million, respectively.

Common Stock	12 Months Ended
Common Stock	Dec. 31, 2016
Equity [Abstract]
Common Stock	Note 13. Common Stock The Company’s authorized common stock consists of 250.0 million shares of common stock, par value $0.01 per share (“common stock”). The holders of our common stock are entitled to one vote for each share held on all matters submitted to a vote of stockholders. There are no cumulative voting rights with respect to the election of directors. Accordingly, the holder or holders of a majority of the outstanding shares of common stock will be able to elect the directors of the Company then standing for election as terms expire. Holders of common stock have no preemptive rights and are entitled to such dividends as may be declared by the CBIZ Board of Directors out of funds legally available. The holders of our common stock are not entitled to any sinking fund, redemption or conversion rights. On liquidation, dissolution or winding up of the Company, the holders of common stock are entitled to share ratably in the net assets of the Company remaining after the payment to any and all creditors. The outstanding shares of common stock are duly authorized, validly issued, fully paid and non-assessable. Treasury Stock The CBIZ Board of Directors approved various share repurchase programs that were effective during the years ended December 31, 2016, 2015 and 2014. Under these programs, shares may be purchased in the open market or in privately negotiated transactions according to SEC rules. The Company’s Share Repurchase Program (the “Share Repurchase Program”) does not obligate us to acquire any specific number of shares and may be suspended at any time. Repurchased shares are held in treasury and may be reserved for future use in connection with acquisitions, employee share plans and other general purposes. Under our credit facility, (described in Note 8, Debt and Financing Arrangements) share repurchases are unlimited when total leverage is less than 3.0. When leverage is greater than 3.0, the annual share repurchase is limited to $25.0 million. During the years ended December 31, 2016 and 2015, we repurchased 0.9 million and 3.8 million shares on the open market at a cost (including fees and commissions) of $9.1 million and $35.2 million under the Share Repurchase Program, respectively.

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

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-SubTopic 10
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-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21564-112644

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employee Share Plans

12 Months Ended

Dec. 31, 2016

Employee Share Plans

Note 14. Employee Share Plans

Employee Stock Purchase Plan

The 2007 Employee Stock Purchase Plan (“ESPP”), which has a termination date of June 30, 2017, allows qualified employees to purchase shares of common stock through payroll deductions up to a limit of $25,000 of stock per calendar year. The price an employee pays for shares is 85% of the fair market value of CBIZ common stock on the last day of the purchase period. Purchase periods begin on the sixteenth day of the month and end on the fifteenth day of the subsequent month. Other than a one-year holding period from the date of purchase, there is no vesting or other restrictions on the stock purchased by employees under the ESPP. Under the ESPP, the total number of shares of common stock that can be purchased shall not exceed two million shares.

Stock Awards

In 2015, our shareholders approved the CBIZ, Inc. 2014 Stock Incentive Plan (“2014 Plan”), which replaced and, for future grants, superseded the previous 2002 Plan. The 2014 Plan, which expires in 2024, has operating terms substantially similar to those of the 2002 Plan.

We granted various stock-based awards through the year ended December 31, 2016 under the 2014 Plan. The terms and vesting schedules for the stock-based awards vary by type and date of grant. A maximum of 9.6 million stock options, 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. At December 31, 2016, approximately 8.2 million shares were available for future grant under the 2014 Plan.

We utilized the Black-Scholes-Merton option-pricing model to determine the fair value of stock options on the date of grant. The fair value of stock options granted during the years ended December 31, 2016, 2015 and 2014 were $2.40, $2.34, $2.25, respectively. The following weighted average assumptions were utilized:

	2016			2015			2014
Expected volatility (1)		24.88	%		26.65	%		28.83	%
Expected option life (years) (2)		4.62			4.64			4.66
Risk-free interest rate (3)		1.12	%		1.32	%		1.38	%
Expected dividend yield (4)		0	%		0	%		0	%

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

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

(3)	The risk-free interest rate assumption was 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 our historical and estimated dividend payouts. We do not expect to change our dividend payout policy in the foreseeable future.

During the years ended December 31, 2016, 2015 and 2014, we recognized compensation expense for these awards as follows (in thousands):

	2016		2015		2014
Stock options	$	2,253	$	2,541	$	2,576
Restricted stock awards		3,472		3,188		3,629
Total stock-based compensation expense before income tax benefit	$	5,725	$	5,729	$	6,205

Stock Options

Stock options granted during the years ended December 31, 2016, 2015 and 2014 were generally subject to a 25% incremental vesting schedule over a four-year period commencing from the date of grant. Stock options expire six years from the date of grant and are awarded with an exercise price equal to the market value of CBIZ common stock on the date of grant. At the discretion of the Compensation Committee of the Board of Directors, options awarded under the 2014 Plan may vest in a time period shorter than four years. Under the 2014 Plan, stock options awarded to non-employee directors have generally been granted with immediate vesting. Stock options may be granted alone or in addition to other awards and may be of two types: incentive stock options and nonqualified stock options. Stock option activity during the year ended December 31, 2016 was as follows (number of options in thousands):

	Number of Options			Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value (in millions)
Outstanding at December 31, 2015		4,885		$	7.50
Granted		654		$	10.35
Exercised		(1,127	)	$	7.16
Expired or canceled		(36	)	$	7.56
Outstanding at December 31, 2016		4,376		$	8.02	3.17 years	$	24.9
Vested and exercisable at December 31, 2016		2,215		$	7.08	2.25 years	$	14.7

•

The weighted-average grant-date fair value of stock options granted during the years ended December 31, 2016, 2015 and 2014 was $1.6 million, $2.1 million and $3.0 million, respectively.

•

The aggregate intrinsic value of stock options exercised during each of the years ended December 31, 2016, 2015 and 2014 was $4.2 million, $4.6 million and $2.3 million, respectively. The intrinsic value is calculated as the difference between CBIZ’s stock price on the exercise date and the exercise price of each option exercised.

•

At December 31, 2016, we had unrecognized compensation cost for non-vested stock options of $4.9 million to be recognized over a weighted average period of approximately 1.2 years.

Restricted Stock Awards

Under the 2014 Plan, certain employees and non-employee directors were granted restricted stock awards. Restricted stock awards are independent of option grants and are granted at no cost to the recipients. The awards are subject to forfeiture if employment terminates prior to the release of restrictions, generally one to four years from the date of grant. Recipients of restricted stock awards are entitled to the same dividend and voting rights as holders of other CBIZ common stock, subject to certain restrictions during the vesting period, and the awards are considered to be issued and outstanding from the date of grant. Shares granted under the 2014 Plan cannot be sold, pledged, transferred or assigned during the vesting period.

Restricted stock award activity during the year ended December 31, 2016 was as follows:

	Number of Shares (in thousands)			Weighted Average Grant-Date Fair Value (1)
Non-vested at December 31, 2015		962		$	8.08
Granted		305		$	10.37
Vested		(435	)	$	7.66
Forfeited		(5	)	$	7.68
Non-vested at December 31, 2016		827		$	9.14

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

•

At December 31, 2016, CBIZ had unrecognized compensation cost for restricted stock awards of $7.6 million to be recognized over a weighted average period of approximately 1.12 years.

•

The total fair value of shares vested during the years ended December 31, 2016, 2015 and 2014 was approximately $3.3 million, $3.1 million and $3.5 million, respectively.

•

The market value of shares awarded during the years ended December 31, 2016, 2015 and 2014 was $3.2 million, $3.3 million and $4.1 million, respectively. This market value was recorded as unearned compensation and is being expensed ratably over the periods which the restrictions lapse.

•

Awards outstanding at December 31, 2016 will be released from restrictions at dates ranging from February 2017 through May 2020.

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.

Supplemental Cash Flow Elements [Abstract]

Earnings Per Share

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Earnings Per Share

Note 15. Earnings Per Share

The following table sets forth the reconciliation of the numerator and the denominator of basic earnings per share and diluted earnings per share from continuing operations for the years ended December 31, 2016, 2015 and 2014 (in thousands, except per share data):

	Year Ended December 31,
	2016		2015		2014
Numerator:
Income from continuing operations	$	40,607	$	35,003	$	30,414
Denominator:
Basic
Weighted average common shares outstanding		52,321		50,280		48,343
Diluted
Stock options (1)		870		876		761
Restricted stock awards		261		277		293
Contingent shares (2)		61		29		129
Convertible senior subordinated notes (3)		—		1,231		1,961
Diluted weighted average common shares outstanding		53,513		52,693		51,487
Earnings Per Share:
Basic earnings per share from continuing operations	$	0.78	$	0.70	$	0.63
Diluted earnings per share from continuing operations	$	0.76	$	0.66	$	0.59

(1)	For the years ended December 31, 2016, 2015 and 2014, a total of 0.8 million, 1.5 million and 0.9 million stock based awards, respectively, were excluded from the calculation of diluted earnings per share as their exercise prices would render them anti-dilutive.

(2)	Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ once future conditions have been met. For further details, refer to Note 18, Acquisitions.

(3)	The 2010 Notes were retired on October 1, 2015 with the amounts available under the credit facility. The dilutive impact of potential shares to be issued related to the 2010 Notes was based on the average share price of $9.62 and $8.71 in 2015 and 2014, which exceeded the conversion price of $7.41.

Supplemental Cash Flow Disclosures

12 Months Ended

Dec. 31, 2016

Supplemental Cash Flow Disclosures

Note 16. Supplemental Cash Flow Disclosures

Cash paid for interest and income taxes during the years ended December 31, 2016, 2015 and 2014 were as follows (in thousands):

	2016		2015		2014
Interest	$	6,019	$	7,986	$	9,268
Income taxes	$	19,314	$	23,558	$	18,277

Related Parties	12 Months Ended
Related Parties	Dec. 31, 2015
Related Party Transactions [Abstract]
Related Parties	Note 17. Related Parties The following is a summary of certain agreements and transactions between or among the Company and certain related parties. Management reviews these transactions as they occur and monitors them for compliance with the Company’s Code of Conduct, internal procedures and applicable legal requirements. The Audit Committee reviews and ratifies such transactions annually, or as they are more frequently brought to the attention of the Audit Committee by the Company’s Director of Internal Audit, General Counsel or other members of Management. A number of the businesses acquired by us are located in properties owned indirectly by and leased from persons employed by the Company, none of whom are members of our senior management. In the aggregate, we paid approximately $3.2 million, $2.7 million and $2.2 million during the years ended December 31, 2016, 2015 and 2014, respectively, under such leases. Rick L. Burdick, a director of CBIZ, is a partner of Akin Gump Strauss Hauer & Feld LLP (“Akin Gump”). Akin Gump performed legal work for the Company during the years ended December 31, 2016, 2015 and 2014 for which we paid approximately $0.1 million, $0.2 million and $0.6 million, respectively. We maintain joint-referral relationships and administrative service agreements with independent licensed CPA firms under which we provide administrative services in exchange for a fee. These firms are owned by licensed CPAs who are employed by our subsidiaries and provide audit and attest services to clients including our clients. The CPA firms with which we maintain administrative service agreements operate as limited liability companies, limited liability partnerships or professional corporations. The firms are separate legal entities with separate governing bodies and officers. We have no ownership interest in any of these CPA firms, and neither the existence of the administrative service agreements nor the providing of services thereunder is intended to constitute control of the CPA firms by the Company. CBIZ and the CPA firms maintain their own respective liability and risk of loss in connection with performance of each of its respective services, and we do not believe that our arrangements with these CPA firms result in additional risk of loss.

Acquisitions

12 Months Ended

Dec. 31, 2016

Business Combinations [Abstract]

Acquisitions

Note 18. Acquisitions

2016

During the year ended December 31, 2016, we acquired substantially all of the non-attest assets of six businesses; Millimaki Eggert, L.L.P. (“Millimaki”), The Savitz Organization (“Savitz”), Flex-Pay Business Services, Inc. (Flex-Pay”), Ed Jacobs & Associates, Inc. (“EJ&A”), Actuarial Consultants, Inc. (“ACI”) and The Seff Group, P.C. (“Seff”). Aggregate consideration for such acquisitions was approximately $40.0 million in cash, $2.1 million in CBIZ common stock, and $21.1 million in contingent consideration.

Under the terms of the acquisition agreements, a portion of the purchase price is contingent on future performance of the businesses acquired. The maximum potential undiscounted amount of all future payments that we could be required to make under the contingent arrangements is $23.5 million. We are required to record the fair value of this obligation at the acquisition date. Utilizing a probability weighted income approach, we determined that the fair value of the contingent consideration arrangement was $21.1 million, of which $6.6 million was recorded in “Contingent purchase price liability — current” and $14.5 million was recorded in “Contingent purchase price liability — non-current” in the accompanying Consolidated Balance Sheets at December 31, 2016.

Annualized revenue for these acquisitions is estimated to be approximately $41.2 million. Pro forma results of operations have not been presented because the effects of these acquisitions, individually and in aggregate, were not material to our “Income from continuing operations before income taxes.”

First Quarter 2016

•

The acquisition of Millimaki, located in San Diego, California, was effective January 1, 2016. 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. Operating results are reported in the Financial Services practice group.

Second Quarter 2016

•

The acquisition of Savitz, headquartered in Philadelphia, Pennsylvania, with offices in Atlanta, Georgia, and Newton, Massachusetts, was effective April 1, 2016. Savitz is an employee retirement and health and welfare benefits firm that provides actuarial, consulting and administration outsourcing services. Operating results are reported in the Benefit and Insurance Services practice group.

•

The acquisition of Flex-Pay, located in Winston-Salem, North Carolina, was effective June 1, 2016. Flex-Pay provides payroll processing, Affordable Care Act fulfillment, and human resource solutions to more than 3,600 clients primarily in the Southeast. Operating results are reported in the Benefit and Insurance Services practice group.

Third Quarter 2016

•

The acquisition of EJ&A, an employee benefits consulting business located in Cleveland, Tennessee, was effective July 1, 2016. Operating results are reported in the Benefit and Insurance Services practice group.

Fourth Quarter 2016

•

The acquisition of ACI, based in Torrance, California, was effective November 1, 2016. ACI provides design, consultation and administration of 401(k) plans, profit-sharing plans, nonqualified plan administration and traditional defined benefit plans. Operating results are reported in the Benefit and Insurance Services practice group.

•

The acquisition of Seff, a full service accounting, tax, compliance and financial consulting firm located in Denver, Colorado, was effective November 1, 2016. Operating results attributable to Seff are reported in the Financial Services practice group.

2015

During the year ended December 31, 2015, we acquired substantially all of the assets of three businesses; Model Consulting, Inc. (“Model”), Pension Resource Group, Inc. (“PRG”) and Cottonwood Group, Inc. (“Cottonwood”). Aggregate consideration for these acquisitions consisted of approximately $10.5 million in cash, $1.4 million in CBIZ common stock, and $8.5 million in contingent consideration.

Under the terms of the acquisition agreements, a portion of the purchase price is contingent on future performance of the businesses acquired. The maximum potential undiscounted amount of all future payments that we could be required to make under the contingent arrangements is $8.7 million. We are required to record the fair value of this obligation at the acquisition date. Utilizing a probability weighted income approach, we determined that the fair value of the contingent consideration arrangement was $8.5 million, of which $2.9 million was recorded in “Contingent purchase price liability — current” and $5.6 million was recorded in “Contingent purchase price liability — non-current” in the accompanying Consolidated Balance Sheets at December 31, 2015.

Pro forma results of operations have not been presented because the effects of these acquisitions, individually and in aggregate, were not material to our “Income from continuing operations before income taxes.”

First Quarter 2015

The acquisition of Model, located in Trevose, Pennsylvania, was effective March 1, 2015. Model provides employee benefit consulting services to mid-sized companies in the Philadelphia and Southern New Jersey markets. Operating results are reported in the Benefit and Insurance Services practice group.

Fourth Quarter 2015

•

The acquisition of PRG, located in Woodstock, Georgia, was effective October 1, 2015. PRG provides pension administration solutions including defined benefit administration, data warehousing, benefit communication, compensation statement and human capital services to clients ranging in size from 500 to over 60,000 participants. Operating results are reported in the Benefits and Insurance Services practice group.

•

The acquisition of Cottonwood, located in Overland Park, Kansas, was effective December 1, 2015. Cottonwood provides pension plan consulting, actuarial and investment services for institutional pension plans, retirement funds, endowment funds and foundations. Operating results are reported in the Benefits and Insurance Services practice group.

2014

During the year ended December 31, 2014, we acquired substantially all of the assets of six businesses; Centric Insurance Agency (“Centric”), Clearview National Partners, LLC (“Clearview”), Lewis Birch & Ricardo, LLC (“LBR”), Tegrit Group (“Tegrit”), Rognstad’s Inc. d.b.a. Sattler Insurance Agency (“Sattler”) and Weekes & Callaway (“W&C”). Aggregate consideration for these acquisitions consisted of approximately $43.9 million in cash, $2.9 million in CBIZ common stock, and $19.4 million in contingent consideration.

Under the terms of the acquisition agreements, a portion of the purchase price is contingent on future performance of the businesses acquired. The maximum potential undiscounted amount of all future payments that we could be required to make under the contingent arrangements is $20.9 million. We are required to record the fair value of this obligation at the acquisition date. Utilizing a probability weighted income approach, we determined that the fair value of the contingent consideration arrangement was $19.4 million, of which $5.0 million was recorded in “Contingent purchase price liability — current” and $14.4 million was recorded in “Contingent purchase price liability — non-current” in the accompanying Consolidated Balance Sheets at December 31, 2014.

First Quarter 2014

•

The acquisition of Centric, located in New Providence, New Jersey, was effective January 1, 2014. Centric is an insurance broker providing property and casualty insurance, with a specialty in education and public schools. Operating results are reported in the Benefit and Insurance Services practice group.

•

The acquisition of Clearview, a specialized employee benefits broker focused on providing employee benefit solutions to clients with more than 100 employees, located in Waltham, Massachusetts, was effective January 1, 2014. Operating results are reported in the Benefit and Insurance Services practice group.

•

The acquisition of LBR, located in Tampa Bay, Florida, was effective February 1, 2014. LBR is a professional tax, accounting and consulting service provider with significant experience and expertise in matrimonial and family law litigation support, not-for-profit entities and health care provider services. Operating results are reported in the Financial Services practice group.

Second Quarter 2014

•

The acquisition of Tegrit, a national provider of actuarial consulting and retirement plan administration based in Akron, Ohio, was effective June 1, 2014. Operating results are reported in the Benefit and Insurance Services practice group.

Third Quarter 2014

•

The acquisition of Sattler, based in Lewiston, Idaho, was effective September 1, 2014. Sattler provides property and casualty, personal, and life insurance services, with a specialty in outdoor recreation insurance, to businesses across the United States. Operating results are reported in the Benefit and Insurance Services practice group.

Fourth Quarter 2014

•

The acquisition of W&C, located in Delray Beach, Florida, was effective November 1, 2014. W&C is a full service insurance brokerage firm offering clients a complete line of services including commercial lines, personal lines, risk management, and employee benefits. Operating results are reported in the Benefit and Insurance Services practice group.

The following table summarizes the amounts of identifiable assets acquired, liabilities assumed and aggregate purchase price for the acquisitions in 2016, 2015 and 2014 (in thousands):

	2016			2015			2014
Cash	$	10		$	—		$	1,381
Accounts receivable, net		6,649			1,501			4,204
Funds held for clients		37,230			—			—
Property and equipment		440			—			—
Other assets		294			52			464
Identifiable intangible assets		22,177			7,037			17,952
Accounts payable		—			(62	)		(3,319	)
Accrued liabilities		(1,133	)		(1,552	)		(3,513	)
Income taxes payable		—			—			(1,058	)
Deferred taxes		—			—			(1,834	)
Client fund obligations		(37,230	)		—			—
Total identifiable net assets	$	28,437		$	6,976		$	14,277
Goodwill		34,803			13,471			51,873
Aggregate purchase price	$	63,240		$	20,447		$	66,150

The goodwill of $34.8 million, $13.5 million and $51.9 million arising from the acquisitions in 2016, 2015 and 2014, respectively, consists largely of expected future earnings and cash flows from the existing management team, as well as the synergies created by the integration of the new businesses within the CBIZ organization, including cross-selling opportunities expected with our Financial Services group and the Benefit and Insurance Services group, to help strengthen our existing service offerings and expand our market position. All of the goodwill is deductible for income tax purposes for 2016 and 2015, while substantially all of the goodwill is deductible for 2014.

Client Lists

In 2016, we purchased seven client lists, one of which is recorded in the Financial Services practice group and six of which are reported in the Benefit and Insurance Services practice group. Total consideration for these client lists was $1.2 million cash paid at closing and an additional $1.2 million in guaranteed future consideration, and $1.5 million which is contingent upon future financial performance of the client list.

We purchased six client lists in 2015, all of which are reported in the Benefit and Insurance Services practice group. Total consideration for these client lists was $2.8 million cash paid at closing and an additional $0.8 million in guaranteed future consideration, and $0.1 million which is contingent upon future financial performance of the client list.

In 2014, we purchased four client lists, three of which are reported in the Financial Services practice group and one of which is recorded in the Benefit and Insurance Services practice group. Total consideration for these client lists was $1.0 million cash paid at closing and an additional $0.2 million in cash, which is contingent upon future financial performance of the client list.

Contingent Earnouts for Previous Acquisitions

Under the terms of the acquisition agreements, we pay cash consideration and issue shares of CBIZ common stock as contingent earnout for previous acquisitions. In 2016, we paid $7.1 million in cash and issued approximately 0.4 million shares of common stock. In 2015, we paid $12.0 million in cash and issued approximately 0.3 million shares of common stock and in 2014, we paid $4.6 million in cash and issued approximately 0.1 million shares of common stock.

Change in Contingent Purchase Price Liability for Previous Acquisitions

In accordance with FASB ASC Topic 805, “Business Combinations,” we are required to evaluate in subsequent reporting periods the fair value of contingent consideration related to previous acquisitions. We decreased the fair value of the contingent purchase price liability related to prior acquisitions in 2016, by $1.3 million, due to lower than originally projected future results of the acquired businesses. In 2015 and 2014, we decreased the fair value of the contingent purchase price liability by $2.9 million and $3.9 million, respectively. These decreases are included as income in “Other income, net” in the accompanying Consolidated Statements of Comprehensive Income. For further discussion on contingent purchase price liabilities, refer to Note 6, Fair Value Measurements, to the accompanying consolidated financial statements.

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).

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Divestitures

12 Months Ended

Dec. 31, 2016

Discontinued Operations and Divestitures

Note 19. Discontinued Operations and Divestitures

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

Discontinued Operations

Discontinued operations primarily consist of two small businesses under the Financial Services segment. In 2014, we committed to a plan to sell these businesses and classified them as held for sale. In 2015, we completed the sale of these businesses for a total purchase price of $2.7 million and recorded a gain of $1.4 million in “Gain on disposal of discontinued operations, net of tax” in the accompanying Consolidated Statements of Comprehensive Income. Proceeds that are contingent upon a divested operation’s actual future performance are recorded as gain on sale of discontinued operations in the period in which they are earned.

Summarized financial information for discontinued operations is shown below (in thousands):

	2016			2015			2014
Revenue	$	—		$	6,248		$	14,589
Loss from operations of discontinued operations before income tax expense	$	(917	)	$	(3,518	)	$	(925	)
Income tax benefit		(375	)		(1,195	)		(171	)
Loss from operations of discontinued operations, net of tax	$	(542	)	$	(2,323	)	$	(754	)

Gain on disposal of discontinued operations, before income tax expense	$	—		$	1,510		$	133
Income tax expense		—			83			34
Gain on disposal of discontinued operations, net of tax	$	—		$	1,427		$	99

Divestitures

Gains or losses from divested operations and assets that do not qualify for treatment as discontinued operations under GAAP are recorded as “Gain on sale of operations, net” in the accompanying Consolidated Statements of Comprehensive Income. The $0.9 million net gain on sale of operations in 2016 was primarily due to the sale of two small books of business under the Benefits and Insurance Services practice group. The net gain on sale of operations of $1.3 million in 2014 was primarily due to the sale of the Miami, Florida office under the Financial Services practice group.

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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Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Data (Unaudited)

Note 20. Quarterly Financial Data (Unaudited)

The following is a summary of the unaudited quarterly results of operations for the years ended December 31, 2016 and 2015 (in thousands, except per share amounts).

	2016
	March 31,			June 30,			September 30,			December 31,
Revenue	$	224,238		$	197,015		$	199,794		$	178,785
Operating expenses		178,117			173,996			174,069			171,544
Gross margin		46,121			23,019			25,725			7,241
Corporate general and administrative expenses		10,245			8,346			8,679			9,049
Operating income (loss)		35,876			14,673			17,046			(1,808	)
Other income (expense):
Interest expense		(1,526	)		(1,733	)		(1,760	)		(1,574	)
Gain on sale of operations, net		101			50			329			375
Other income, net		2,147			703			2,632			1,475
Total other income (expense), net		722			(980	)		1,201			276
Income (loss) from continuing operations before income tax expense (benefit)		36,598			13,693			18,247			(1,532	)
Income tax expense (benefit)		14,800			5,306			7,260			(967	)
Income (loss) from continuing operations		21,798			8,387			10,987			(565	)
Loss from operations of discontinued operations, net of tax		(30	)		(258	)		(133	)		(121	)
Net income (loss)	$	21,768		$	8,129		$	10,854		$	(686	)
Earnings (loss) per share:
Basic:
Continuing operations	$	0.42		$	0.16		$	0.21		$	(0.01	)
Discontinued operations		—			—			—			—
Net income (loss)	$	0.42		$	0.16		$	0.21		$	(0.01	)
Diluted:
Continuing operations	$	0.41		$	0.16		$	0.20		$	(0.01	)
Discontinued operations		—			—			—			—
Net income (loss)	$	0.41		$	0.16		$	0.20		$	(0.01	)
Basic weighted average common shares		51,572			52,031			52,648			53,019
Diluted weighted average common shares		52,745			53,079			53,846			53,019

	2015
	March 31,			June 30,			September 30,			December 31,
Revenue	$	213,866		$	185,042		$	187,102		$	164,412
Operating expenses (1)		170,864			163,117			158,496			159,914
Gross margin		43,002			21,925			28,606			4,498
Corporate general and administrative expenses (1)		9,865			6,615			8,028			8,019
Operating income (loss)		33,137			15,310			20,578			(3,521	)
Other (expense) income:
Interest expense		(2,977	)		(2,848	)		(1,840	)		(1,237	)
Gain (loss) on sale of operations, net		56			45			5			(22	)
Other income (loss), net (1)		2,859			(1,126	)		(2,367	)		1,780
Total other (expense) income, net		(62	)		(3,929	)		(4,202	)		521
Income (loss) from continuing operations before income tax expense (benefit)		33,075			11,381			16,376			(3,000	)
Income tax expense (benefit)		13,572			4,696			6,787			(2,226	)
Income (loss) from continuing operations		19,503			6,685			9,589			(774	)
Loss from operations of discontinued operations, net of tax		(335	)		(330	)		(561	)		(1,097	)
Gain (loss) on disposal of discontinued operations, net of tax		—			290			1,172			(35	)
Net income (loss)	$	19,168		$	6,645		$	10,200		$	(1,906	)
Earnings (loss) per share:
Basic:
Continuing operations	$	0.41		$	0.14		$	0.19		$	(0.02	)
Discontinued operations		(0.01	)		(0.01	)		0.01			(0.01	)
Net income (loss)	$	0.40		$	0.13		$	0.20		$	(0.03	)
Diluted:
Continuing operations	$	0.38		$	0.13		$	0.18		$	(0.02	)
Discontinued operations		(0.01	)		—			0.01			(0.02	)
Net income (loss)	$	0.37		$	0.13		$	0.19		$	(0.04	)
Basic weighted average common shares		48,146			49,464			51,736			51,669
Diluted weighted average common shares		51,385			52,024			54,445			51,669

(1)

“Operating expenses” and “Corporate general and administrative expenses” include a reduction ($1.6 million and less than $0.1 million) related to a state payroll tax incentive associated with an office relocation. The reduction was recorded in “Other (expense) income, net” beginning in the third quarter of 2015, but was reclassified to “Operating expenses” and “Corporate general and administrative expenses” to align the incentives with the expenses associated with the office relocation. The reclassification had no impact on “Income from continuing operations” or diluted earnings per share from continuing operations.

Segment Disclosures

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Segment Disclosures

Note 21. Segment Disclosures

CBIZ’s business units have been aggregated into three practice groups: Financial Services, Benefits and Insurance Services and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients, similarity of the regulatory environment and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by practice group is provided in the table below.

Financial Services	Benefits and Insurance Services	National Practices
• Accounting and Tax	• Group Health Benefits Consulting	• Managed Networking and Hardware Services
• Government Healthcare Consulting • Financial Advisory	• Payroll • Property & Casualty	• Healthcare Consulting
• Valuation	• Retirement Plan Services
• Risk & Advisory Services

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 healthcare costs, gains or losses attributable to assets held in the Company’s non-qualified deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

Accounting policies of the practice groups are the same as those described in Note 1. Upon consolidation, intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on operating income excluding those costs listed above, which are reported in the “Corporate and Other” segment.

CBIZ operates in the United States and Canada and revenue generated from such operations during the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):

	Year Ended December 31,
	2016		2015		2014
United States	$	798,420	$	748,971	$	717,865
Canada		1,412		1,451		1,618
Total revenue	$	799,832	$	750,422	$	719,483

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

Segment information for the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):

	For the Year Ended December 31, 2016
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	501,307	$	267,606		$	30,919	$	—		$	799,832
Operating expenses		432,254		223,487			27,697		14,288			697,726
Gross margin		69,053		44,119			3,222		(14,288	)		102,106
Corporate general and administrative expenses		—		—			—		36,319			36,319
Operating income (loss)		69,053		44,119			3,222		(50,607	)		65,787
Other income (expense):
Interest expense		—		(39	)		—		(6,554	)		(6,593	)
Gain on sale of operations, net		—		—			—		855			855
Other income, net		209		367			3		6,378			6,957
Total other income		209		328			3		679			1,219
Income (loss) from continuing operations before income tax expense	$	69,262	$	44,447		$	3,225	$	(49,928	)	$	67,006

	For the Year Ended December 31, 2015
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	476,396		$	244,493		$	29,533	$	—		$	750,422
Operating expenses (1)		411,325			202,138			26,417		12,511			652,391
Gross margin		65,071			42,355			3,116		(12,511	)		98,031
Corporate general and administrative expenses (1)		—			—			—		32,527			32,527
Operating income (loss)		65,071			42,355			3,116		(45,038	)		65,504
Other income (expense):
Interest expense		—			(35	)		—		(8,867	)		(8,902	)
Gain on sale of operations, net		—			—			—		84			84
Other (expense) income, net (1)		(147	)		467			4		822			1,146
Total other (expense) income		(147	)		432			4		(7,961	)		(7,672	)
Income (loss) from continuing operations before income tax expense	$	64,924		$	42,787		$	3,120	$	(52,999	)	$	57,832

(1)

	For the Year Ended December 31, 2014
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	465,130	$	224,898		$	29,455	$	—		$	719,483
Operating expenses		399,783		186,002			26,798		17,221			629,804
Gross margin		65,347		38,896			2,657		(17,221	)		89,679
Corporate general and administrative expenses		—		—			—		34,183			34,183
Operating income (loss)		65,347		38,896			2,657		(51,404	)		55,496
Other income (expense):
Interest expense		—		(31	)		—		(13,093	)		(13,124	)
Gain on sale of operations, net		—		—			—		1,303			1,303
Other income, net		417		557			4		5,915			6,893
Total other income (expense)		417		526			4		(5,875	)		(4,928	)
Income (loss) from continuing operations before income tax expense	$	65,764	$	39,422		$	2,661	$	(57,279	)	$	50,568

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.

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Organization Consolidation And Presentation Of Financial Statements [Abstract]

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events	Note 22. Subsequent Events On February 9, 2017, the CBIZ Board of Directors authorized the continuation of the Share Repurchase Program, which has been renewed annually for the past thirteen years. This authorization renews the 5.0 million share authorization currently in place which expires on March 31, 2017 and authorizes the purchase of up to 5.0 million additional shares of our outstanding common stock to be obtained in open market, privately negotiated, or 10b5-1 trading plan purchases through March 31, 2018, which may include purchases from CBIZ employees, Officers and Directors. Subsequent to December 31, 2016 up to the date of this filing, we repurchased approximately 0.2 million shares in the open market at a total cost of approximately $2.2 million under our current Rule 10b5-1 trading plan, which allows us to repurchase shares below a predetermined price per share.

Organization and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2016

Organization

Principles of Consolidation

Use of Estimates

Cash and Cash Equivalents

Cash and Cash Equivalents: Cash and cash equivalents consist of cash on hand and investments with an original maturity of three months or less when purchased.

Restricted Cash

Accounts Receivable and Allowance for Doubtful Accounts

Funds Held for Clients and Client Fund Obligations

Property and Equipment

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

Derivative Instruments

Revenue Recognition and Valuation of Unbilled Revenues

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

•

Fixed fee arrangements — Revenue for fixed-fee arrangements is recognized over the performance period. Performance is measured in hours worked and anticipated realization.

•

Outcome-based arrangements — Revenue is at a point in time when savings to the client is determined and verified by a third party.

•

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

•

Revenue for asset-based fees is recognized when the data necessary to compute revenue is determinable, which is typically on an accrual basis or when market valuation information is available.

•

National Practices — The business units that comprise the National Practices group offer a variety of services which is described below:

•

Operating Expenses

Total personnel costs were $544.8 million, $502.8 million and $487.0 million for the years ended December 31, 2015, 2014 and 2013, respectively.

Operating Leases

New Accounting Pronouncements

Accounting Standards Adopted in 2016

Accounting Standards Not Yet Adopted

Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2016

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Summary of Estimated Useful Lives Property and Equipment

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

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

Accounts Receivable, Net (Tables)

12 Months Ended

Dec. 31, 2016

Receivables [Abstract]

Accounts Receivable, Net

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

	2016			2015
Trade accounts receivable	$	132,880		$	118,916
Unbilled revenue, at net realizable value		55,982			47,351
Total accounts receivable		188,862			166,267
Allowance for doubtful accounts		(13,508	)		(12,659	)
Accounts receivable, net	$	175,354		$	153,608

Schedule of Changes in the Allowance for Doubtful Accounts on Accounts Receivable

Changes in the allowance for doubtful accounts on accounts receivable are as follows (in thousands):

	2016			2015			2014
Balance at beginning of period	$	(12,659	)	$	(11,915	)	$	(9,975	)
Provision for losses		(4,154	)		(5,804	)		(5,740	)
Charge-offs, net of recoveries		3,305			5,060			3,800
Balance at end of period	$	(13,508	)	$	(12,659	)	$	(11,915	)

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2016

Property Plant And Equipment [Abstract]

Summary of Property and Equipment, Net

Property and equipment, net at December 31, 2016 and 2015 consisted of the following (in thousands):

	2016			2015
Buildings and leasehold improvements	$	19,841		$	18,075
Furniture and fixtures		23,893			23,515
Capitalized software		36,429			35,632
Equipment		11,751			11,396
Total property and equipment		91,914			88,618
Accumulated depreciation and amortization		(72,464	)		(68,456	)
Property and equipment, net	$	19,450		$	20,162

Goodwill and Other Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2016

Goodwill And Intangible Assets Disclosure [Abstract]

Changes in Carrying Amount of Goodwill by Operating Segment

A summary of changes in the carrying amount of goodwill by operating segment for the years ended December 31, 2016 and 2015 were as follows (in thousands):

	Financial Services			Benefits and Insurance Services		National Practices		Total Goodwill
December 31, 2014	$	268,630		$	164,935	$	1,666	$	435,231
Additions		409			13,599		—		14,008
Divestitures		(1,554	)		—		—		(1,554	)
December 31, 2015	$	267,485		$	178,534	$	1,666	$	447,685
Additions		3,845			35,954		—		39,799
Divestitures		—			—		—		—
December 31, 2016	$	271,330		$	214,488	$	1,666	$	487,484

Components of Goodwill and Other Intangible Assets, Net

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

	2016			2015
Goodwill	$	487,484		$	447,685
Intangibles :
Client lists		172,343			147,706
Other intangibles		7,994			6,977
Total intangibles		180,337			154,683
Total goodwill and other intangibles assets		667,821			602,368
Accumulated amortization:
Client lists		(80,560	)		(65,037	)
Other intangibles		(2,860	)		(1,678	)
Total accumulated amortization		(83,420	)		(66,715	)
Goodwill and other intangible assets, net	$	584,401		$	535,653

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2016

Investments All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes our bond activity for the years ended December 31, 2016 and 2015 (in thousands):

	2016			2015
Fair value at January 1	$	43,142		$	38,399
Purchases		11,355			15,429
Sales		(2,900	)		(987	)
Maturities and calls		(6,878	)		(9,677	)
Decrease (increase) in bond premium		(106	)		172
Fair market value adjustment		(40	)		(194	)
Fair value at December 31	$	44,573		$	43,142

Summary of Outstanding Interest Rate Swaps

	December 31, 2016
	Notional Amount		Fair Value		Balance Sheet Location
Interest rate swaps	$	50,000	$	525	Other non-current assets
Interest rate swaps	$	10,000	$	4	Other current assets

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

Summary of Effects of Interest Rate Swap

The following table summarizes the effects of the interest rate swap on our accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2016 and 2015 (in thousands):

	Gain recognized in AOCL, net of tax				Loss reclassified from AOCL into expense
	Twelve Months Ended December 31,				Twelve Months Ended December 31,						Location
	2016		2015		2016			2015
Interest rate swap	$	182	$	230	$	(410	)	$	(214	)	Interest expense

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2016

Fair Value Disclosures [Abstract]

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

	Level		December 31, 2016			December 31, 2015
Deferred compensation plan assets		1	$	69,912		$	64,245
Corporate and municipal bonds		1	$	44,573		$	43,142
Interest rate swap		2	$	529		$	240
Contingent purchase price liabilities		3	$	(33,709	)	$	(24,817	)

Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

	Contingent Purchase Price Liabilities
Beginning balance — January 1, 2015	$	(33,368	)
Additions from business acquisitions		(8,522	)
Payment of contingent purchase price payable		14,364
Change in fair value of contingency		2,854
Change in net present value of contingency		(145	)
Balance — December 31, 2015	$	(24,817	)
Additions from business acquisitions		(21,088	)
Settlement of contingent purchase price payable		11,202
Change in fair value of contingency		1,342
Change in net present value of contingency		(348	)
Balance — December 31, 2016	$	(33,709	)

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income from Continuing Operations Before Income Taxes

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

	2016		2015		2014
United States	$	66,848	$	57,665	$	50,385
Foreign (Canada)		158		167		183
Total	$	67,006	$	57,832	$	50,568

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

Income tax expense included in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):

	2016			2015			2014
Continuing operations :
Current:
Federal	$	18,816		$	18,079		$	15,749
Foreign		42			43			47
State and local		2,681			2,694			1,782
Total		21,539			20,816			17,578
Deferred:
Federal		4,148			1,060			952
State and local		712			953			1,624
Total		4,860			2,013			2,576
Total income tax expense from continuing operations		26,399			22,829			20,154
Discontinued operations :
Operations of discontinued operations:
Current		(365	)		(1,263	)		51
Deferred		(10	)		68			(222	)
Total		(375	)		(1,195	)		(171	)
Gain on disposal of discontinued operations:
Current		—			427			34
Deferred		—			(344	)		—
Total		—			83			34
Total income tax expense from discontinued operations		(375	)		(1,112	)		(137	)
Total income tax expense	$	26,024		$	21,717		$	20,017

Provision for Income Taxes Attributable to Income from Continuing Operations

	2016			2015			2014
Tax at statutory rate (35%)	$	23,452		$	20,241		$	17,699
State taxes (net of federal benefit)		2,643			2,899			3,361
Business meals and entertainment — non-deductible		784			779			667
Reserves for uncertain tax positions		(87	)		(324	)		(1,724	)
Net change in tax rate		(64	)		(1,046	)		(214	)
Other, net		(329	)		280			365
Provision for income taxes from continuing operations	$	26,399		$	22,829		$	20,154
Effective income tax rate		39.4	%		39.5	%		39.9	%

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

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2016 and 2015, were as follows (in thousands):

	2016			2015
Deferred tax assets:
Net operating loss carryforwards .	$	884		$	952
Allowance for doubtful accounts		4,486			4,569
Employee benefits and compensation		29,166			27,984
Lease costs		2,772			3,318
State tax credit carryforwards		1,489			1,393
Other deferred tax assets		2,951			2,497
Total gross deferred tax assets		41,748			40,713
Less: valuation allowance		(1,314	)		(1,376	)
Total deferred tax assets, net	$	40,434		$	39,337
Deferred tax liabilities:
Accrued interest	$	2,494		$	3,847
Client list intangible assets		2,717			3,273
Goodwill and other intangibles		38,646			32,114
Other deferred tax liabilities		122			209
Total gross deferred tax liabilities	$	43,979		$	39,443
Net deferred tax (liability) asset	$	(3,545	)	$	(106	)

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

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

	2016			2015			2014
Balance at January 1	$	4,287		$	4,591		$	5,508
Additions for tax positions of the current year		110			126			1,107
Additions for tax positions of prior years		—			—			118
Settlements of prior year positions		(11	)		(94	)		(1,343	)
Lapse of statutes of limitation		(296	)		(336	)		(799	)
Balance at December 31	$	4,090		$	4,287		$	4,591

Debt and Financing Arrangements (Tables)

12 Months Ended

Dec. 31, 2016

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

Rates for the years ended December 31, 2016 and 2015 were as follows (includes bank debt and interest rate swaps):

	2016		2015
Weighted average rates		2.43%		2.02%
Range of effective rates	1.82% - 3.75%		1.65% - 3.50%

Summary of Recognized Interest Expense

For the years ended December 31, 2016, 2015 and 2014, CBIZ recognized interest expense as follows (in thousands):

	2016		2015		2014
Credit facility (1)	$	6,585	$	4,320	$	4,033
2010 Notes		—		4,559		9,068
2006 Notes (2)		8		23		23
Balance at December 31	$	6,593	$	8,902	$	13,124

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

(2)	During the second quarter of 2016, we redeemed the remaining 3.125% Convertible Senior Subordinated Notes (the “2006 Notes”) for $750 thousand in cash plus accrued interest under an optional early redemption provision.

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2016

Equity [Abstract]

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss at December 31, 2016 and 2015 were as follows (in thousands):

	2016			2015
Net unrealized loss on available-for-sale securities, net of income tax benefit of $129 and $108, respectively	$	(194	)	$	(172	)
Net unrealized gain on interest rate swap, net of income tax expense of $196 and $91, respectively		333			151
Foreign currency translation		(643	)		(612	)
Accumulated other comprehensive loss	$	(504	)	$	(633	)

Lease Commitments (Tables)

12 Months Ended

Dec. 31, 2016

Leases [Abstract]

Schedule of Future Minimum Cash Commitments Under Operating Leases

We lease certain of our office facilities and equipment under various operating leases. Future minimum cash commitments under operating leases as of December 31, 2016 were as follows (in thousands):

Year Ending December 31,	Gross Operating Lease Commitments		Sub-Leases		Net Operating Lease Commitments
2017	$	30,571	$	306	$	30,265
2018		30,464		234		30,230
2019		26,282		234		26,048
2020		22,230		234		21,996
2021		17,921		—		17,921
Thereafter		75,859		—		75,859
Total	$	203,327	$	1,008	$	202,319

Employee Share Plans (Tables)

12 Months Ended

Dec. 31, 2016

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Fair Value Option Award Weighted Average Assumptions Used

	2016			2015			2014
Expected volatility (1)		24.88	%		26.65	%		28.83	%
Expected option life (years) (2)		4.62			4.64			4.66
Risk-free interest rate (3)		1.12	%		1.32	%		1.38	%
Expected dividend yield (4)		0	%		0	%		0	%

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

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

(3)	The risk-free interest rate assumption was 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 our historical and estimated dividend payouts. We do not expect to change our dividend payout policy in the foreseeable future.

Schedule of Share-Based Compensation Awards

During the years ended December 31, 2016, 2015 and 2014, we recognized compensation expense for these awards as follows (in thousands):

	2016		2015		2014
Stock options	$	2,253	$	2,541	$	2,576
Restricted stock awards		3,472		3,188		3,629
Total stock-based compensation expense before income tax benefit	$	5,725	$	5,729	$	6,205

Stock Award Activity

Stock option activity during the year ended December 31, 2016 was as follows (number of options in thousands):

	Number of Options			Weighted Average Exercise Price Per Share		Weighted Average Remaining Contractual Term	Aggregate Intrinsic Value (in millions)
Outstanding at December 31, 2015		4,885		$	7.50
Granted		654		$	10.35
Exercised		(1,127	)	$	7.16
Expired or canceled		(36	)	$	7.56
Outstanding at December 31, 2016		4,376		$	8.02	3.17 years	$	24.9
Vested and exercisable at December 31, 2016		2,215		$	7.08	2.25 years	$	14.7

Roll Forward of RSU Activity

Restricted stock award activity during the year ended December 31, 2016 was as follows:

	Number of Shares (in thousands)			Weighted Average Grant-Date Fair Value (1)
Non-vested at December 31, 2015		962		$	8.08
Granted		305		$	10.37
Vested		(435	)	$	7.66
Forfeited		(5	)	$	7.68
Non-vested at December 31, 2016		827		$	9.14

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

Earnings Per Share (Tables)

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

	Year Ended December 31,
	2016		2015		2014
Numerator:
Income from continuing operations	$	40,607	$	35,003	$	30,414
Denominator:
Basic
Weighted average common shares outstanding		52,321		50,280		48,343
Diluted
Stock options (1)		870		876		761
Restricted stock awards		261		277		293
Contingent shares (2)		61		29		129
Convertible senior subordinated notes (3)		—		1,231		1,961
Diluted weighted average common shares outstanding		53,513		52,693		51,487
Earnings Per Share:
Basic earnings per share from continuing operations	$	0.78	$	0.70	$	0.63
Diluted earnings per share from continuing operations	$	0.76	$	0.66	$	0.59

(1)	For the years ended December 31, 2016, 2015 and 2014, a total of 0.8 million, 1.5 million and 0.9 million stock based awards, respectively, were excluded from the calculation of diluted earnings per share as their exercise prices would render them anti-dilutive.

(2)	Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by CBIZ once future conditions have been met. For further details, refer to Note 18, Acquisitions.

(3)	The 2010 Notes were retired on October 1, 2015 with the amounts available under the credit facility. The dilutive impact of potential shares to be issued related to the 2010 Notes was based on the average share price of $9.62 and $8.71 in 2015 and 2014, which exceeded the conversion price of $7.41.

Supplemental Cash Flow Disclosures (Tables)

12 Months Ended

Dec. 31, 2016

Supplemental Cash Flow Elements [Abstract]

Cash Paid for Interest and Income Taxes

Cash paid for interest and income taxes during the years ended December 31, 2016, 2015 and 2014 were as follows (in thousands):

	2016		2015		2014
Interest	$	6,019	$	7,986	$	9,268
Income taxes	$	19,314	$	23,558	$	18,277

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2016

Business Combinations [Abstract]

Allocated Aggregate Purchase Price of Acquisitions

The following table summarizes the amounts of identifiable assets acquired, liabilities assumed and aggregate purchase price for the acquisitions in 2016, 2015 and 2014 (in thousands):

	2016			2015			2014
Cash	$	10		$	—		$	1,381
Accounts receivable, net		6,649			1,501			4,204
Funds held for clients		37,230			—			—
Property and equipment		440			—			—
Other assets		294			52			464
Identifiable intangible assets		22,177			7,037			17,952
Accounts payable		—			(62	)		(3,319	)
Accrued liabilities		(1,133	)		(1,552	)		(3,513	)
Income taxes payable		—			—			(1,058	)
Deferred taxes		—			—			(1,834	)
Client fund obligations		(37,230	)		—			—
Total identifiable net assets	$	28,437		$	6,976		$	14,277
Goodwill		34,803			13,471			51,873
Aggregate purchase price	$	63,240		$	20,447		$	66,150

Discontinued Operations and Divestitures (Tables)

12 Months Ended

Dec. 31, 2016

Discontinued Operations And Disposal Groups [Abstract]

Summarized Financial Information For Discontinued Operations, Net of Tax

Summarized financial information for discontinued operations is shown below (in thousands):

	2016			2015			2014
Revenue	$	—		$	6,248		$	14,589
Loss from operations of discontinued operations before income tax expense	$	(917	)	$	(3,518	)	$	(925	)
Income tax benefit		(375	)		(1,195	)		(171	)
Loss from operations of discontinued operations, net of tax	$	(542	)	$	(2,323	)	$	(754	)

Gain on disposal of discontinued operations, before income tax expense	$	—		$	1,510		$	133
Income tax expense		—			83			34
Gain on disposal of discontinued operations, net of tax	$	—		$	1,427		$	99

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2016

Quarterly Financial Information Disclosure [Abstract]

Summary of Unaudited Quarterly Results of Operations

The following is a summary of the unaudited quarterly results of operations for the years ended December 31, 2016 and 2015 (in thousands, except per share amounts).

	2016
	March 31,			June 30,			September 30,			December 31,
Revenue	$	224,238		$	197,015		$	199,794		$	178,785
Operating expenses		178,117			173,996			174,069			171,544
Gross margin		46,121			23,019			25,725			7,241
Corporate general and administrative expenses		10,245			8,346			8,679			9,049
Operating income (loss)		35,876			14,673			17,046			(1,808	)
Other income (expense):
Interest expense		(1,526	)		(1,733	)		(1,760	)		(1,574	)
Gain on sale of operations, net		101			50			329			375
Other income, net		2,147			703			2,632			1,475
Total other income (expense), net		722			(980	)		1,201			276
Income (loss) from continuing operations before income tax expense (benefit)		36,598			13,693			18,247			(1,532	)
Income tax expense (benefit)		14,800			5,306			7,260			(967	)
Income (loss) from continuing operations		21,798			8,387			10,987			(565	)
Loss from operations of discontinued operations, net of tax		(30	)		(258	)		(133	)		(121	)
Net income (loss)	$	21,768		$	8,129		$	10,854		$	(686	)
Earnings (loss) per share:
Basic:
Continuing operations	$	0.42		$	0.16		$	0.21		$	(0.01	)
Discontinued operations		—			—			—			—
Net income (loss)	$	0.42		$	0.16		$	0.21		$	(0.01	)
Diluted:
Continuing operations	$	0.41		$	0.16		$	0.20		$	(0.01	)
Discontinued operations		—			—			—			—
Net income (loss)	$	0.41		$	0.16		$	0.20		$	(0.01	)
Basic weighted average common shares		51,572			52,031			52,648			53,019
Diluted weighted average common shares		52,745			53,079			53,846			53,019

	2015
	March 31,			June 30,			September 30,			December 31,
Revenue	$	213,866		$	185,042		$	187,102		$	164,412
Operating expenses (1)		170,864			163,117			158,496			159,914
Gross margin		43,002			21,925			28,606			4,498
Corporate general and administrative expenses (1)		9,865			6,615			8,028			8,019
Operating income (loss)		33,137			15,310			20,578			(3,521	)
Other (expense) income:
Interest expense		(2,977	)		(2,848	)		(1,840	)		(1,237	)
Gain (loss) on sale of operations, net		56			45			5			(22	)
Other income (loss), net (1)		2,859			(1,126	)		(2,367	)		1,780
Total other (expense) income, net		(62	)		(3,929	)		(4,202	)		521
Income (loss) from continuing operations before income tax expense (benefit)		33,075			11,381			16,376			(3,000	)
Income tax expense (benefit)		13,572			4,696			6,787			(2,226	)
Income (loss) from continuing operations		19,503			6,685			9,589			(774	)
Loss from operations of discontinued operations, net of tax		(335	)		(330	)		(561	)		(1,097	)
Gain (loss) on disposal of discontinued operations, net of tax		—			290			1,172			(35	)
Net income (loss)	$	19,168		$	6,645		$	10,200		$	(1,906	)
Earnings (loss) per share:
Basic:
Continuing operations	$	0.41		$	0.14		$	0.19		$	(0.02	)
Discontinued operations		(0.01	)		(0.01	)		0.01			(0.01	)
Net income (loss)	$	0.40		$	0.13		$	0.20		$	(0.03	)
Diluted:
Continuing operations	$	0.38		$	0.13		$	0.18		$	(0.02	)
Discontinued operations		(0.01	)		—			0.01			(0.02	)
Net income (loss)	$	0.37		$	0.13		$	0.19		$	(0.04	)
Basic weighted average common shares		48,146			49,464			51,736			51,669
Diluted weighted average common shares		51,385			52,024			54,445			51,669

(1)

Segment Disclosures (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Schedule of Revenue from External Customers

CBIZ operates in the United States and Canada and revenue generated from such operations during the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):

	Year Ended December 31,
	2016		2015		2014
United States	$	798,420	$	748,971	$	717,865
Canada		1,412		1,451		1,618
Total revenue	$	799,832	$	750,422	$	719,483

Summary of Segment Information

Segment information for the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):

	For the Year Ended December 31, 2016
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	501,307	$	267,606		$	30,919	$	—		$	799,832
Operating expenses		432,254		223,487			27,697		14,288			697,726
Gross margin		69,053		44,119			3,222		(14,288	)		102,106
Corporate general and administrative expenses		—		—			—		36,319			36,319
Operating income (loss)		69,053		44,119			3,222		(50,607	)		65,787
Other income (expense):
Interest expense		—		(39	)		—		(6,554	)		(6,593	)
Gain on sale of operations, net		—		—			—		855			855
Other income, net		209		367			3		6,378			6,957
Total other income		209		328			3		679			1,219
Income (loss) from continuing operations before income tax expense	$	69,262	$	44,447		$	3,225	$	(49,928	)	$	67,006

	For the Year Ended December 31, 2015
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	476,396		$	244,493		$	29,533	$	—		$	750,422
Operating expenses (1)		411,325			202,138			26,417		12,511			652,391
Gross margin		65,071			42,355			3,116		(12,511	)		98,031
Corporate general and administrative expenses (1)		—			—			—		32,527			32,527
Operating income (loss)		65,071			42,355			3,116		(45,038	)		65,504
Other income (expense):
Interest expense		—			(35	)		—		(8,867	)		(8,902	)
Gain on sale of operations, net		—			—			—		84			84
Other (expense) income, net (1)		(147	)		467			4		822			1,146
Total other (expense) income		(147	)		432			4		(7,961	)		(7,672	)
Income (loss) from continuing operations before income tax expense	$	64,924		$	42,787		$	3,120	$	(52,999	)	$	57,832

(1)

	For the Year Ended December 31, 2014
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	465,130	$	224,898		$	29,455	$	—		$	719,483
Operating expenses		399,783		186,002			26,798		17,221			629,804
Gross margin		65,347		38,896			2,657		(17,221	)		89,679
Corporate general and administrative expenses		—		—			—		34,183			34,183
Operating income (loss)		65,347		38,896			2,657		(51,404	)		55,496
Other income (expense):
Interest expense		—		(31	)		—		(13,093	)		(13,124	)
Gain on sale of operations, net		—		—			—		1,303			1,303
Other income, net		417		557			4		5,915			6,893
Total other income (expense)		417		526			4		(5,875	)		(4,928	)
Income (loss) from continuing operations before income tax expense	$	65,764	$	39,422		$	2,661	$	(57,279	)	$	50,568

Organization and Summary of Significant Accounting Policies - Additional Information (Detail)

12 Months Ended

Nov. 01, 2016

USD ($)

Reporting_Unit

Nov. 01, 2015

USD ($)

Dec. 31, 2016

USD ($)

Practice_Groups

Reporting_Unit

Dec. 31, 2015

USD ($)

Reporting_Unit

Dec. 31, 2014

USD ($)

Dec. 31, 2013

USD ($)

Summary Of Significant Accounting Policies [Line Items]

Number of practice groups | Practice_Groups

Fees earned under administrative service agreement

$ 144,800,000

$ 137,500,000

$ 133,700,000

Maximum maturity period of investments

3 months

Allowance for doubtful accounts

$ 13,508,000

12,659,000

11,915,000

$ 9,975,000

Software purchased or developed, estimated useful life

7 years

Goodwill

$ 487,484,000

447,685,000

435,231,000

Total assets

1,118,588,000

996,331,000

Total stockholders' equity

$ 480,021,000

$ 427,948,000

399,845,000

374,446,000

Number of reporting units | Reporting_Unit

Goodwill, Impairment Loss

$ 0

Intangible assets amortization period

7 years 7 months 6 days

Shares vesting term

4 years

Unsecured credit facility

$ 400,000,000

Contract payment terms

90 days

Total personnel costs

$ 544,800,000

502,800,000

$ 487,000,000

Total occupancy costs

$ 45,700,000

41,400,000

$ 37,100,000

Deferred income taxes, net

4,796,000

Net decrease other non-current assets

(2,006,000)

(2,031,000)

Decrease of bank debt

^[1]

$ (191,400,000)

(205,800,000)

Restatement Adjustment [Member]

Summary Of Significant Accounting Policies [Line Items]

Net decrease other non-current assets

1,900,000

Decrease of bank debt

1,900,000

Accounting Standards Update 2015-17 [Member]

Summary Of Significant Accounting Policies [Line Items]

Net non-current deferred income tax liability that would have been recorded had a new standard been adopted

$ 100,000

Minimum [Member]

Summary Of Significant Accounting Policies [Line Items]

Intangible assets amortization period

2 years

Maximum [Member]

Summary Of Significant Accounting Policies [Line Items]

Intangible assets amortization period

15 years

[1]	See Note 1, Organization and Summary of Significant Accounting Policies, to the accompanying consolidated financial statements for discussion of our adoption of ASU 2015-03, ASU 2015-15 and ASU 2015-17.

Organization and Summary of Significant Accounting Policies - Summary of Estimated Useful Lives Property and Equipment (Detail)	12 Months Ended
	Dec. 31, 2016
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years
Buildings [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	25 years
Buildings [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	40 years
Furniture and Fixtures [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	5 years
Furniture and Fixtures [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	10 years
Capitalized Software [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	2 years
Capitalized Software [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years
Equipment [Member] \| Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	3 years
Equipment [Member] \| Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Property and equipment useful life	7 years

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 132,880	$ 118,916
Unbilled revenue, at net realizable value	55,982	47,351
Total accounts receivable	188,862	166,267
Allowance for doubtful accounts	(13,508)	(12,659)	$ (11,915)	$ (9,975)
Accounts receivable, net	$ 175,354	$ 153,608

Accounts Receivable, Net - Schedule of Changes in the Allowance for Doubtful Accounts on Accounts Receivable (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Balance at beginning of period	$ (12,659)	$ (11,915)	$ (9,975)
Provision for losses	(4,154)	(5,804)	(5,740)
Charge-offs, net of recoveries	3,305	5,060	3,800
Balance at end of period	$ (13,508)	$ (12,659)	$ (11,915)

Property and Equipment, Net - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 91,914	$ 88,618
Accumulated depreciation and amortization	(72,464)	(68,456)
Property and equipment, net	19,450	20,162
Buildings and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	19,841	18,075
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	23,893	23,515
Capitalized Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	36,429	35,632
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 11,751	$ 11,396

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Property Plant And Equipment [Abstract]
Depreciation expense for property and equipment	$ 5.4	$ 5.7	$ 5.4

Goodwill and Other Intangible Assets, Net - Changes in Carrying Amount of Goodwill by Operating Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 447,685	$ 435,231
Additions	39,799	14,008
Divestitures		(1,554)
Goodwill	487,484	447,685
Financial Services [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	267,485	268,630
Additions	3,845	409
Divestitures		(1,554)
Goodwill	271,330	267,485
Benefits and Insurance Services [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	178,534	164,935
Additions	35,954	13,599
Goodwill	214,488	178,534
National Practices [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	1,666	1,666
Goodwill	$ 1,666	$ 1,666

Goodwill and Other Intangible Assets, Net - Additional Information (Detail)			12 Months Ended
	Nov. 01, 2016 USD ($) Reporting_Unit	Nov. 01, 2015 USD ($)	Dec. 31, 2016 USD ($) Reporting_Unit	Dec. 31, 2015 USD ($) Reporting_Unit	Dec. 31, 2014 USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reporting units \| Reporting_Unit	5		5	5
Goodwill, Impairment Loss	$ 0	$ 0
Intangible assets amortization period			7 years 7 months 6 days
2017			$ 17,400,000
2018			16,300,000
2019			12,100,000
2020			10,900,000
2021			$ 9,700,000
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period			2 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period			15 years
Client Lists [Member]
Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets			$ 16,700,000	$ 14,700,000	$ 14,500,000
Intangible assets amortization period			7 years 6 months
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period			8 years 10 months 24 days
Other Intangible Assets [Member] \| Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period			2 years
Other Intangible Assets [Member] \| Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period			15 years

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 487,484	$ 447,685	$ 435,231
Intangible assets:
Total intangible assets	180,337	154,683
Total goodwill and other intangibles assets	667,821	602,368
Accumulated amortization:
Total accumulated amortization	(83,420)	(66,715)
Goodwill and other intangible assets, net	584,401	535,653
Client Lists [Member]
Intangible assets:
Total intangible assets	172,343	147,706
Accumulated amortization:
Total accumulated amortization	(80,560)	(65,037)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	7,994	6,977
Accumulated amortization:
Total accumulated amortization	$ (2,860)	$ (1,678)

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Investments Debt And Equity Securities [Abstract]
Corporate and municipal bonds	$ 42.4	$ 40.8
Maturity dates of bonds, start date	2017-01
Maturity dates of bonds, end date	2021-12

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 43,142	$ 38,399
Purchases	11,355	15,429
Sales	(2,900)	(987)
Maturities and calls	(6,878)	(9,677)
Decrease (increase) in bond premium	(106)	172
Fair market value adjustment	(40)	(194)
Fair value at end of period	$ 44,573	$ 43,142

Financial Instruments (Interest Rate Swaps) - Additional Information (Detail) - Interest Rate Swap [Member]	12 Months Ended
	Dec. 31, 2016 USD ($) Interest_Rate_Swaps	Dec. 31, 2015 USD ($) Interest_Rate_Swaps
Schedule Of Available For Sale Securities [Line Items]
Number of interest rate swaps \| Interest_Rate_Swaps	1	3
Fair value hedging instruments	$ 0	$ 0
Maturity Tenure Two Years [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value		10,000,000
Maturity Tenure Three Years [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value		15,000,000
Maturity Tenure Five Years [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 10,000,000	25,000,000
June 2015 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value		$ 25,000,000
Interest rate swap, expiration date	2015-06

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Dec. 31, 2016	Dec. 31, 2015
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 50,000,000	$ 50,000,000
Fair Value	525,000	$ 240,000
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	10,000,000
Fair Value	$ 4,000

Financial Instruments - Summary of Effects of Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - Interest Expense [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Derivatives, Fair Value [Line Items]
Gain recognized in AOCL, net of tax	$ 182	$ 230
Loss reclassified from AOCL into expense	$ (410)	$ (214)

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Corporate and municipal bonds	$ 44,573	$ 43,142	$ 38,399
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	69,912	64,245
Corporate and municipal bonds	44,573	43,142
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap	529	240
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (33,709)	$ (24,817)

Fair Value Measurements - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 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	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (24,817)
Ending balance	(33,709)	$ (24,817)
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	(21,088)	(8,522)
Payment of contingent purchase price payable	11,202	14,364
Change in fair value of contingency	1,342	2,854
Change in net present value of contingency	(348)	(145)
Ending balance	$ (33,709)	$ (24,817)

Income Taxes - Income from Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
United States									$ 66,848	$ 57,665	$ 50,385
Foreign (Canada)									158	167	183
Income (loss) from continuing operations before income tax expense (benefit)	$ (1,532)	$ 18,247	$ 13,693	$ 36,598	$ (3,000)	$ 16,376	$ 11,381	$ 33,075	$ 67,006	$ 57,832	$ 50,568

Income Taxes - Income Tax Expense (Benefit) Included in Consolidated Statements of Comprehensive Income (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Current:
Federal									$ 18,816	$ 18,079	$ 15,749
Foreign									42	43	47
State and local									2,681	2,694	1,782
Total									21,539	20,816	17,578
Deferred:
Federal									4,148	1,060	952
State and local									712	953	1,624
Total									4,860	2,013	2,576
Provision for income taxes from continuing operations	$ (967)	$ 7,260	$ 5,306	$ 14,800	$ (2,226)	$ 6,787	$ 4,696	$ 13,572	26,399	22,829	20,154
Operations of discontinued operations:
Current									(365)	(1,263)	51
Deferred									(10)	68	(222)
Total									(375)	(1,195)	(171)
Gain on disposal of discontinued operations:
Current										427	34
Deferred										(344)
Total										83	34
Total income tax expense from discontinued operations									(375)	(1,112)	(137)
Total income tax expense									$ 26,024	$ 21,717	$ 20,017

Income Taxes - Provision for Income Taxes Attributable to Income from Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Tax at statutory rate (35%)									$ 23,452	$ 20,241	$ 17,699
State taxes (net of federal benefit)									2,643	2,899	3,361
Business meals and entertainment — non-deductible									784	779	667
Reserves for uncertain tax positions									(87)	(324)	(1,724)
Net change in tax rate									(64)	(1,046)	(214)
Other, net									(329)	280	365
Provision for income taxes from continuing operations	$ (967)	$ 7,260	$ 5,306	$ 14,800	$ (2,226)	$ 6,787	$ 4,696	$ 13,572	$ 26,399	$ 22,829	$ 20,154
Effective income tax rate									39.40%	39.50%	39.90%

Income Taxes - Provision for Income Taxes Attributable to Income from Continuing Operations (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Statutory income tax rate	35.00%

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Mar. 31, 2016	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Contingency [Line Items]
income tax benefits reflected in additional paid-in-capital		$ 1,004	$ 772	$ (133)
Increase (Decrease) in valuation allowance due to state net operating loss and tax credit carryforwards		(100)	300
State net operating loss carryforwards		23,900
State tax credit carryforwards		1,500
Unrecognized tax benefits that would impact effective tax rate		2,600
Reductions in the liability for unrecognized tax benefits due to expiration of statues of limitation		300
Accrued interest expense		200	200
Liability for interest expense		400	300
Liability for penalties		300	300
2013 and 2014 [Member] \| Internal Revenue Service [Member]
Income Tax Contingency [Line Items]
Audit settlement, net	$ 500
Non-Qualified Stock Option [Member] \| Restricted Stock Awards [Member]
Income Tax Contingency [Line Items]
income tax benefits reflected in additional paid-in-capital		$ 1,100	$ 900	$ 500

Income Taxes - Tax Effects of Temporary Differences That Rises to Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Net operating loss carryforwards .	$ 884	$ 952
Allowance for doubtful accounts	4,486	4,569
Employee benefits and compensation	29,166	27,984
Lease costs	2,772	3,318
State tax credit carryforwards	1,489	1,393
Other deferred tax assets	2,951	2,497
Total gross deferred tax assets	41,748	40,713
Less: valuation allowance	(1,314)	(1,376)
Total deferred tax assets, net	40,434	39,337
Accrued interest	2,494	3,847
Client list intangible assets	2,717	3,273
Goodwill and other intangibles	38,646	32,114
Other deferred tax liabilities	122	209
Total gross deferred tax liabilities	43,979	39,443
Net deferred tax (liability) asset	$ (3,545)	$ (106)

Income Taxes - Summary of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Income Tax Disclosure [Abstract]
Beginning Balance	$ 4,287	$ 4,591	$ 5,508
Additions for tax positions of the current year	110	126	1,107
Additions for tax positions of prior years			118
Settlements of prior year positions	(11)	(94)	(1,343)
Lapse of statutes of limitation	(296)	(336)	(799)
Ending Balance	$ 4,090	$ 4,287	$ 4,591

Debt and Financing Arrangements - Additional Information (Detail) $ in Millions	Dec. 31, 2016 USD ($)
Debt Instrument [Line Items]
Unsecured credit facility	$ 400
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes	4.875%

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

12 Months Ended

Dec. 31, 2016

USD ($)

Bank

Dec. 31, 2015

USD ($)

Debt Disclosure [Abstract]

Unsecured credit facility

$ 400,000

Group of participating banks | Bank

Outstanding balance under applicable credit facility

^[1]

$ 191,400

$ 205,800

Available funds under credit facility

$ 137,500

[1]	See Note 1, Organization and Summary of Significant Accounting Policies, to the accompanying consolidated financial statements for discussion of our adoption of ASU 2015-03, ASU 2015-15 and ASU 2015-17.

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.

Non operating charge included in other income, net

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Weighted average rates	2.43%	2.02%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	1.82%	1.65%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	3.75%	3.50%

Debt and Financing Arrangements (2010 Notes) - Additional Information (Detail) - USD ($)

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Oct. 01, 2015

Oct. 30, 2015

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

^[1]

Sep. 30, 2015

^[1]

Jun. 30, 2015

Mar. 31, 2015

^[1]

Sep. 30, 2014

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

Debt Instrument [Line Items]

$ 1,475,000

$ 2,632,000

$ 703,000

$ 2,147,000

$ 1,780,000

$ (2,367,000)

$ (1,126,000)

^[1]

$ 2,859,000

$ 6,957,000

$ 1,146,000

^[2]

$ 6,893,000

Other Income [Member]

Debt Instrument [Line Items]

Non operating charge included in other income, net

$ 800,000

$ 1,500,000

2010 Convertible Senior Subordinated Notes [Member]

Debt Instrument [Line Items]

Notes payable outstanding

Principal amount of notes

$ 48,400,000

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

Shares issued in exchange for partial retirement of debt

5,100,000

1,500,000

Partial extinguishment of debt

$ 49,300,000

$ 32,400,000

Common stock equivalent impact

1,200,000

2,000,000

[1]

[2]

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Debt Instrument [Line Items]
Total interest expense	$ 6,593	$ 8,902	$ 13,124
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense		4,559	9,068
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense	6,585	4,320	4,033
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense	$ 8	$ 23	$ 23

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Parenthetical) (Detail) - 2006 Convertible Senior Subordinated Notes [Member] $ in Millions	Jun. 30, 2016 USD ($)
Debt Instrument [Line Items]
Interest rate on Notes	3.125%
Principal amount of notes	$ 750

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Net unrealized loss on available-for-sale securities, net of income tax benefit of $129 and $108, respectively	$ (194)	$ (172)
Net unrealized gain on interest rate swap, net of income tax expense of $196 and $91, respectively	333	151
Foreign currency translation	(643)	(612)
Accumulated other comprehensive loss	$ (504)	$ (633)

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Unrealized gains (losses) on available for sale securities, income tax (benefit) expense	$ 129	$ 108
Unrealized gain on interest rate swaps, income tax expense	$ 196	$ 91

Lease Commitments - Schedule of Future Minimum Cash Commitments Under Operating Leases (Detail) $ in Thousands	Dec. 31, 2016 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Gross Operating Lease Commitments, 2017	$ 30,571
Gross Operating Lease Commitments, 2018	30,464
Gross Operating Lease Commitments, 2019	26,282
Gross Operating Lease Commitments, 2020	22,230
Gross Operating Lease Commitments, 2021	17,921
Gross Operating Lease Commitments, Thereafter	75,859
Gross Operating Lease Commitments, Total	203,327
Sub-Leases, 2017	306
Sub-Leases, 2018	234
Sub-Leases, 2019	234
Sub-Leases, 2020	234
Sub-Leases, 2021	0
Sub-Leases, Thereafter	0
Sub-Leases, Total	1,008
Net Operating Lease Commitments, 2017	30,265
Net Operating Lease Commitments, 2018	30,230
Net Operating Lease Commitments, 2019	26,048
Net Operating Lease Commitments, 2020	21,996
Net Operating Lease Commitments, 2021	17,921
Net Operating Lease Commitments , Thereafter	75,859
Net Operating Lease Commitments, Total	$ 202,319

Lease Commitments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Lease Commitments [Abstract]
Rent expense incurred under operating lease	$ 37.0	$ 35.7	$ 34.3

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

Employee Benefits - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation And Retirement Disclosure [Abstract]
Maximum percentage of a participant's eligible compensation that a participating may elect to contribute, on a tax-deferred annually to the plan (as a percent) 50.00%	80.00%
Percentage of matching contribution made by company, of first 6.0% of participating employees contributions (as a percent)	50.00%
Percentage of participating employees contribution, matched 100% (as a percent)	6.00%
Employer contribution	$ 9,600	$ 9,000	$ 8,500
Non-qualified deferred gains or (losses) of investment	5,300	(700)	$ 3,700
Non-qualified deferred compensation plan assets	69,912	64,245
Non-qualified deferred compensation plan liabilities	$ 69,912	$ 64,245

Common Stock - Additional Information (Detail)	12 Months Ended
Common Stock - Additional Information (Detail)	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) $ / shares shares
Schedule Of Common Stock [Line Items]
Common stock, shares authorized \| shares	250,000,000	250,000,000
Common stock, par value \| $ / shares	$ 0.01	$ 0.01
Common stock voting rights	One vote for each share held on all matters submitted to a vote of stockholders. There are no cumulative voting rights with respect to the election of directors.
Senior leverage ratio	3.0
Share repurchase program, description	Under our credit facility, (described in Note 8, Debt and Financing Arrangements) share repurchases are unlimited when total leverage is less than 3.0. When leverage is greater than 3.0, the annual share repurchase is limited to $25.0 million
Stock repurchase program authorized to be repurchased \| shares	900,000	3,800,000
Payment for acquisition of treasury stock \| $	$ 9,100,000	$ 35,200,000
Maximum [Member]
Schedule Of Common Stock [Line Items]
Annual share repurchase limit \| $	$ 25,000,000

Employee Share Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Retirement Plans [Line Items]
Holding period of stock	1 year
Stock awards expiry	2024
Maximum stock based compensation awards granted under the plan	9,600,000
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Method Used	Black-Scholes-Merton option-pricing model
Fair value of stock options granted	$ 2.40	$ 2.34	$ 2.25
Options awarded under the plans vesting period	4 years
Restricted Stock Awards [Member]
Retirement Plans [Line Items]
Compensation cost for non-vested stock options weighted average period	1 year 1 month 13 days
Unrecognized compensation cost for restricted stock awards	$ 7,600,000
Total fair value of shares vested during period	3,300,000	$ 3,100,000	$ 3,500,000
Market value of shares awarded during period	$ 3,200,000	$ 3,300,000	$ 4,100,000
2014 Stock Incentive Plan [Member]
Retirement Plans [Line Items]
Share available for future grant	8,200,000
Employee Stock Purchase Plan [Member]
Retirement Plans [Line Items]
Termination date of the Employee Stock Purchase Plan	Jun. 30, 2017
Price an employee pays for shares as percentage of fair market value	85.00%
Stock Option [Member]
Retirement Plans [Line Items]
Percentage of incremental vesting schedule	25.00%	25.00%	25.00%
Incremental vesting schedule period	4 years
Stock options expiry date	6 years
Options awarded under the plans vesting period	4 years
Weighted-average grant-date fair value of stock options granted	$ 1,600,000	$ 2,100,000	$ 3,000,000
Aggregate intrinsic value of stock options exercised	4,200,000	$ 4,600,000	$ 2,300,000
Unrecognized compensation cost for non-vested stock option	$ 4,900,000
Compensation cost for non-vested stock options weighted average period	1 year 2 months 12 days
Maximum [Member]
Retirement Plans [Line Items]
Shares purchased under ESPP	2,000,000
Restricted stock outstanding release from restriction period range	2017-02
Maximum [Member] \| Restricted Stock Awards [Member]
Retirement Plans [Line Items]
Options awarded under the plans vesting period	4 years
Maximum [Member] \| Employee Stock Purchase Plan [Member]
Retirement Plans [Line Items]
ESPP allows qualified employees to purchase shares of common stock	$ 25,000
Minimum [Member]
Retirement Plans [Line Items]
Restricted stock outstanding release from restriction period range	2020-05
Minimum [Member] \| Restricted Stock Awards [Member]
Retirement Plans [Line Items]
Options awarded under the plans vesting period	1 year

Employee Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Expected volatility	24.88%	26.65%	28.83%
Expected option life (years)	4 years 7 months 13 days	4 years 7 months 21 days	4 years 7 months 28 days
Risk-free interest rate	1.12%	1.32%	1.38%
Expected dividend yield	0.00%	0.00%	0.00%

Employee Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 2,253	$ 2,541	$ 2,576
Restricted stock awards	3,472	3,188	3,629
Total stock-based compensation expense before income tax benefit	$ 5,725	$ 5,729	$ 6,205

Employee Share Plans - Stock Award Activity (Detail) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($) $ / shares shares
Compensation And Retirement Disclosure [Abstract]
Outstanding Beginning balance, Number of Options \| shares	4,885
Granted, Number of Options \| shares	654
Exercised, Number of Options \| shares	(1,127)
Expired or canceled, Number of Options \| shares	(36)
Outstanding Ending balance, Number of Options \| shares	4,376
Vested and exercisable Ending balance, Number of Options \| shares	2,215
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	7.16
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	7.56
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	8.02
Vested and exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 7.08
Weighted Average Remaining Contractual Term, Outstanding	3 years 2 months 1 day
Weighted Average Remaining Contractual Term, Vested and exercisable at December 31, 2015	2 years 3 months
Aggregate Intrinsic Value, Outstanding Ending Balance \| $	$ 24.9
Aggregate Intrinsic Value, Vested and exercisable at December 31, 2015 \| $	$ 14.7

Employee Share Plans - Roll Forward of RSU Activity (Detail) - Restricted Stock Awards [Member] shares in Thousands	12 Months Ended
	Dec. 31, 2016 $ / shares shares
Schedule Of Summary Of Restricted Stock Unit Activity [Line Items]
Non-vested at December 31, 2015, Number of shares \| shares	962
Granted, Number of shares \| shares	305
Vested, Number of shares \| shares	(435)
Forfeited, Number of shares \| shares	(5)
Non-vested at December 31, 2016, Number of shares \| shares	827
Non-vested at December 31, 2015, Weighted Average Grant-Date Fair Value \| $ / shares	$ 8.08
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	10.37
Vested, Weighted Average Grant-Date Fair Value \| $ / shares	7.66
Forfeited, Weighted Average Grant-Date Fair Value \| $ / shares	7.68
Non-vested at December 31, 2016, Weighted Average Grant-Date Fair Value \| $ / shares	$ 9.14

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								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Numerator:
Income from continuing operations	$ (565)	$ 10,987	$ 8,387	$ 21,798	$ (774)	$ 9,589	$ 6,685	$ 19,503	$ 40,607	$ 35,003	$ 30,414
Basic
Weighted average common shares outstanding	53,019	52,648	52,031	51,572	51,669	51,736	49,464	48,146	52,321	50,280	48,343
Diluted
Stock options									870	876	761
Restricted stock awards									261	277	293
Contingent shares									61	29	129
Convertible senior subordinated notes										1,231	1,961
Diluted weighted average common shares outstanding	53,019	53,846	53,079	52,745	51,669	54,445	52,024	51,385	53,513	52,693	51,487
Basic earnings per share from continuing operations	$ (0.01)	$ 0.21	$ 0.16	$ 0.42	$ (0.02)	$ 0.19	$ 0.14	$ 0.41	$ 0.78	$ 0.70	$ 0.63
Diluted earnings per share from continuing operations	$ (0.01)	$ 0.20	$ 0.16	$ 0.41	$ (0.02)	$ 0.18	$ 0.13	$ 0.38	$ 0.76	$ 0.66	$ 0.59

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - $ / shares shares in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Dilutive Securities Included And Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive impact of potential shares average share price		$ 9.62	$ 8.71
Dilutive impact of potential shares conversion price		$ 7.41	$ 7.41
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	0.8	1.5	0.9

Supplemental Cash Flow Disclosures - Cash Paid for Interest and Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Supplemental Cash Flow Elements [Abstract]
Interest	$ 6,019	$ 7,986	$ 9,268
Income taxes	$ 19,314	$ 23,558	$ 18,277

Related Parties - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Notes Receivable Related Parties [Line Items]
Lease paid by company	$ 37.0	$ 35.7	$ 34.3
Director [Member]
Notes Receivable Related Parties [Line Items]
Lease paid by company	3.2	2.7	2.2
Akin Gump [Member]
Notes Receivable Related Parties [Line Items]
Legal charges paid	$ 0.1	$ 0.2	$ 0.6

Acquisitions - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2016 USD ($) Business Client_List shares	Dec. 31, 2015 USD ($) Business Client_List shares	Dec. 31, 2014 USD ($) Business Client shares
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business	6	3	6
Contingent consideration, current	$ 16,322	$ 12,855
Contingent consideration, non-current	17,387	11,962
Annual revenue	41,200
Goodwill	487,484	447,685	$ 435,231
Consideration paid in cash	$ 7,100	$ 12,000	$ 4,600
Number of common stock issued \| shares	400,000	300,000	100,000
Fair value of contingent consideration	$ 1,300	$ 2,900	$ 3,900
Millimaki Eggert, LLP(Millimaki), The Savitz organization (Savitz), Flex-Pay Business Services, Inc (Flex-pay), Ed Jacobs & Associates, Inc (EJ&A), Actuarial Consultants, Inc (ACT), The Seff Group,P.C (Seff) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	40,000
Consideration paid in common stock	2,100
Contingent consideration	21,100
Contingent arrangements arising from acquisitions	23,500
Contingent consideration, current	6,600
Contingent consideration, non-current	14,500
Goodwill	34,803
Model Consulting, Inc. (Model),Pension Resource Group, Inc. (PRG),Cottonwood Group, Inc. (Cottonwood)[Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		10,500
Consideration paid in common stock		1,400
Contingent consideration		8,500
Contingent arrangements arising from acquisitions		8,700
Contingent consideration, current		2,900
Contingent consideration, non-current		5,600
Goodwill		13,471
Centric Insurance Agency (Centric), Clearview National Partners, LLC (Clearview), Lewis Birch & Ricardo, LLC (LBR), Tegrit Group (Tegrit), Rognstad’s Inc. d.b.a. Sattler Insurance Agency (Sattler) and Weekes & Callaway (W&C) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash			43,900
Consideration paid in common stock			2,900
Contingent consideration			19,400
Contingent arrangements arising from acquisitions			20,900
Goodwill			51,873
Centric Insurance Agency (Centric), Clearview National Partners, LLC (Clearview), Lewis Birch & Ricardo, LLC (LBR), Tegrit Group (Tegrit), Rognstad’s Inc. d.b.a. Sattler Insurance Agency (Sattler) and Weekes & Callaway (W&C) [Member] \| Contingent Purchase Price Liability Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration			5,000
Centric Insurance Agency (Centric), Clearview National Partners, LLC (Clearview), Lewis Birch & Ricardo, LLC (LBR), Tegrit Group (Tegrit), Rognstad’s Inc. d.b.a. Sattler Insurance Agency (Sattler) and Weekes & Callaway (W&C) [Member] \| Contingent Purchase Price Liability Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration			14,400
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	1,200	2,800	1,000
Contingent consideration	$ 1,500	100	$ 200
Number of client list purchased	7		4
Guaranteed future consideration	$ 1,200	$ 800
Acquisition of Client Lists [Member] \| Benefit and Insurance Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased	6	6	1
Acquisition of Client Lists [Member] \| Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client			3
Acquisition of Client Lists [Member] \| Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List	1

Acquisitions (First Quarter 2016) - Additional Information (Detail) - Millimaki Eggert L L P [Member]	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jan. 01, 2016
Acquired entity, name	Millimaki Eggert, L.L.P

Acquisitions (Second Quarter 2016) - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 Client
Savitz Organization [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Apr. 01, 2016
Acquired entity, name	Savitz Organization
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
Flex-Pay Business Services Inc [Member] \| Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of employees covered	3,600

Acquisitions (Third Quarter 2016) - Additional Information (Detail) - Ed Jacobs & Associates Inc [Member]	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name	Ed Jacobs & Associates, Inc
Effective date of acquisition	Jul. 01, 2016

Acquisitions (Fourth Quarter 2016) - Additional Information (Detail) - Actuarial Consultants Inc [Member]	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Nov. 01, 2016
Acquired entity, name	Actuarial Consultants, Inc

Acquisitions (First Quarter 2015) - Additional Information (Detail) - Model Consulting, Inc [Member]	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Mar. 01, 2015
Acquired entity, name	Model Consulting, Inc.

Acquisitions (Fourth Quarter 2015) - Additional Information (Detail) - Participant		12 Months Ended
	Oct. 01, 2015	Dec. 31, 2016
Pension Resource Group Inc [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name		Pension Resource Group, Inc
Effective date of acquisition		Oct. 01, 2015
Pension Resource Group Inc [Member] \| Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of clients of acquired entity	500
Pension Resource Group Inc [Member] \| Maximum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of clients of acquired entity	60,000
Cottonwood [Member] \| Benefit and Insurance Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name		Cottonwood Group, Inc
Effective date of acquisition		Dec. 01, 2015

Acquisitions (First Quarter 2014) - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2016 Employee
Centric Insurance Agency [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name	Centric Insurance Agency
Effective date of acquisition	Jan. 01, 2014
Clearview National Partners, L.L.C [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name	Clearview National Partners, LLC
Effective date of acquisition	Jan. 01, 2014
Clearview National Partners, L.L.C [Member] \| Minimum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of employees covered	100
Lewis Birch & Richardo, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name	Lewis Birch & Richardo, LLC
Effective date of acquisition	Feb. 01, 2014

Acquisitions (Second Quarter 2014) - Additional Information (Detail) - Tegrit Group [Member]	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 01, 2014
Acquired entity, name	Tegrit Group

Acquisitions (Third Quarter 2014) - Additional Information (Detail) - Rognstad’s Inc. d.b.a. Sattler Insurance Agency [Member]	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Sep. 01, 2014
Acquired entity, name	Rognstad’s Inc. d.b.a. Sattler Insurance Agency

Acquisitions (Fourth Quarter 2014) - Additional Information (Detail) - Weekes & Callaway [Member]	12 Months Ended
	Dec. 31, 2016
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Nov. 01, 2014
Acquired entity, name	Weekes & Callaway

Acquisitions - Allocated Aggregate Purchase Price of Acquisitions (Detail) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Business Acquisition [Line Items]
Funds held for clients	$ 213,457	$ 171,497
Goodwill	487,484	447,685	$ 435,231
Millimaki Eggert, LLP(Millimaki), The Savitz organization (Savitz), Flex-Pay Business Services, Inc (Flex-pay), Ed Jacobs & Associates, Inc (EJ&A), Actuarial Consultants, Inc (ACT), The Seff Group,P.C (Seff) [Member]
Business Acquisition [Line Items]
Cash	10
Accounts receivable, net	6,649
Funds held for clients	37,230
Property and equipment	440
Other assets	294
Identifiable intangible assets	22,177
Accrued liabilities	(1,133)
Client fund obligations	(37,230)
Total identifiable net assets	28,437
Goodwill	34,803
Aggregate purchase price	$ 63,240
Centric Insurance Agency (Centric), Clearview National Partners, LLC (Clearview), Lewis Birch & Ricardo, LLC (LBR), Tegrit Group (Tegrit), Rognstad’s Inc. d.b.a. Sattler Insurance Agency (Sattler) and Weekes & Callaway (W&C) [Member]
Business Acquisition [Line Items]
Cash			1,381
Accounts receivable, net			4,204
Other assets			464
Identifiable intangible assets			17,952
Accounts payable			(3,319)
Accrued liabilities			(3,513)
Income taxes payable			(1,058)
Deferred taxes			(1,834)
Total identifiable net assets			14,277
Goodwill			51,873
Aggregate purchase price			$ 66,150
Model Consulting, Inc. (Model),Pension Resource Group, Inc. (PRG),Cottonwood Group, Inc. (Cottonwood)[Member]
Business Acquisition [Line Items]
Accounts receivable, net		1,501
Other assets		52
Identifiable intangible assets		7,037
Accounts payable		(62)
Accrued liabilities		(1,552)
Total identifiable net assets		6,976
Goodwill		13,471
Aggregate purchase price		$ 20,447

Discontinued Operations and Divestitures - Additional Information (Detail) $ in Millions	12 Months Ended
	Dec. 31, 2016 USD ($) Business	Dec. 31, 2015 USD ($) Business	Dec. 31, 2014 USD ($)
Financial Services [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold \| Business		2
Aggregate Purchase price consideration paid during transaction		$ 2.7
Gain from the sale of its individual wealth management business		$ 1.4
Benefits And Insurance Services Practice Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold \| Business	2
Gain from the sale of its individual wealth management business	$ 0.9
Financial Services Practice Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain from the sale of its individual wealth management business			$ 1.3

Discontinued Operations and Divestitures - Summarized Financial Information For Discontinued Operations, Net of Tax (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Discontinued Operations And Disposal Groups [Abstract]
Revenue										$ 6,248	$ 14,589
Loss from operations of discontinued operations before income tax expense									$ (917)	(3,518)	(925)
Income tax benefit									(375)	(1,195)	(171)
Loss from operations of discontinued operations, net of tax	$ (121)	$ (133)	$ (258)	$ (30)	$ (1,097)	$ (561)	$ (330)	$ (335)	$ (542)	(2,323)	(754)
Gain on disposal of discontinued operations, before income tax expense										1,510	133
Income tax expense										83	34
Gain on disposal of discontinued operations, net of tax					$ (35)	$ 1,172	$ 290			$ 1,427	$ 99

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.

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Results of Operations (Detail) - USD ($)
$ / shares in Units, shares in Thousands, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

$ 178,785

$ 199,794

$ 197,015

$ 224,238

$ 164,412

$ 187,102

$ 185,042

$ 213,866

$ 799,832

$ 750,422

$ 719,483

171,544

174,069

173,996

178,117

159,914

^[1]

158,496

^[1]

163,117

^[1]

170,864

^[1]

697,726

652,391

^[2]

629,804

7,241

25,725

23,019

46,121

4,498

28,606

21,925

43,002

102,106

98,031

89,679

9,049

8,679

8,346

10,245

8,019

^[1]

8,028

^[1]

6,615

^[1]

9,865

^[1]

36,319

32,527

^[2]

34,183

(1,808)

17,046

14,673

35,876

(3,521)

20,578

15,310

33,137

65,787

65,504

55,496

Gain (loss) on sale of operations, net

(1,574)

(1,760)

(1,733)

(1,526)

(1,237)

(1,840)

(2,848)

(2,977)

375

329

101

(22)

855

1,303

Other income (loss), net

1,475

2,632

703

2,147

1,780

^[1]

(2,367)

^[1]

(1,126)

^[1]

2,859

^[1]

6,957

1,146

^[2]

6,893

Income (loss) from continuing operations before income tax expense (benefit)

276

1,201

(980)

722

521

(4,202)

(3,929)

(62)

1,219

(7,672)

(4,928)

(1,532)

18,247

13,693

36,598

(3,000)

16,376

11,381

33,075

67,006

57,832

50,568

Income tax expense (benefit)

(967)

7,260

5,306

14,800

(2,226)

6,787

4,696

13,572

26,399

22,829

20,154

Income (loss) from continuing operations

(565)

10,987

8,387

21,798

(774)

9,589

6,685

19,503

40,607

35,003

30,414

Loss from operations of discontinued operations, net of tax

(121)

(133)

(258)

(30)

(1,097)

(561)

(330)

(335)

(542)

(2,323)

(754)

Gain (loss) on disposal of discontinued operations, net of tax

(35)

1,172

290

1,427

Net income (loss)

$ (686)

$ 10,854

$ 8,129

$ 21,768

$ (1,906)

$ 10,200

$ 6,645

$ 19,168

$ 40,065

$ 34,107

$ 29,759

Basic:

$ (0.01)

$ 0.21

$ 0.16

$ 0.42

$ (0.02)

$ 0.19

$ 0.14

$ 0.41

$ 0.78

$ 0.70

$ 0.63

(0.01)

0.01

(0.01)

(0.01)

0.21

0.16

0.42

(0.03)

0.20

0.13

0.40

0.77

0.69

0.62

Diluted:

(0.01)

0.20

0.16

0.41

(0.02)

0.18

0.13

0.38

0.76

0.66

0.59

(0.02)

0.01

(0.01)

Basic weighted average common shares

$ (0.01)

$ 0.20

$ 0.16

$ 0.41

$ (0.04)

$ 0.19

$ 0.13

$ 0.37

$ 0.75

$ 0.65

$ 0.58

53,019

52,648

52,031

51,572

51,669

51,736

49,464

48,146

52,321

50,280

48,343

Diluted weighted average common shares

53,019

53,846

53,079

52,745

51,669

54,445

52,024

51,385

53,513

52,693

51,487

[1]

[2]

Quarterly Financial Data (Unaudited) - Summary of Unaudited Quarterly Results of Operations (Parenthetical) (Detail) $ in Millions	3 Months Ended
	Sep. 30, 2015 USD ($)
Operating Expenses [Member]
Quarterly Financial Information [Line Items]
State payroll tax incentive associated with office relocation	$ 1.6
Corporate General and Administrative Expenses [Member]
Quarterly Financial Information [Line Items]
State payroll tax incentive associated with office relocation	$ 0.1

Segment Disclosures - Additional Information (Detail)	12 Months Ended
Segment Disclosures - Additional Information (Detail)	Dec. 31, 2016 Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Schedule of Revenue from External Customers (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015	Sep. 30, 2015	Jun. 30, 2015	Mar. 31, 2015	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 178,785	$ 199,794	$ 197,015	$ 224,238	$ 164,412	$ 187,102	$ 185,042	$ 213,866	$ 799,832	$ 750,422	$ 719,483
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									798,420	748,971	717,865
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									$ 1,412	$ 1,451	$ 1,618

Segment Disclosures - Summary of Segment Information (Detail) - USD ($)
$ in Thousands

3 Months Ended

12 Months Ended

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2015

Sep. 30, 2015

Jun. 30, 2015

Mar. 31, 2015

Dec. 31, 2016

Dec. 31, 2015

Dec. 31, 2014

$ 178,785

$ 199,794

$ 197,015

$ 224,238

$ 164,412

$ 187,102

$ 185,042

$ 213,866

$ 799,832

$ 750,422

$ 719,483

171,544

174,069

173,996

178,117

159,914

^[1]

158,496

^[1]

163,117

^[1]

170,864

^[1]

697,726

652,391

^[2]

629,804

7,241

25,725

23,019

46,121

4,498

28,606

21,925

43,002

102,106

98,031

89,679

9,049

8,679

8,346

10,245

8,019

^[1]

8,028

^[1]

6,615

^[1]

9,865

^[1]

36,319

32,527

^[2]

34,183

(1,808)

17,046

14,673

35,876

(3,521)

20,578

15,310

33,137

65,787

65,504

55,496

Gain on sale of operations, net

(6,593)

(8,902)

(13,124)

375

329

101

(22)

855

1,303

1,475

2,632

703

2,147

1,780

^[1]

(2,367)

^[1]

(1,126)

^[1]

2,859

^[1]

6,957

1,146

^[2]

6,893

Income from continuing operations before income tax expense

$ 276

$ 1,201

$ (980)

$ 722

$ 521

$ (4,202)

$ (3,929)

$ (62)

1,219

(7,672)

(4,928)

67,006

57,832

50,568

Operating Segments [Member] | Financial Services [Member]

501,307

476,396

465,130

432,254

411,325

^[2]

399,783

69,053

65,071

65,347

69,053

65,071

65,347

209

(147)

^[2]

417

Income from continuing operations before income tax expense

209

(147)

417

69,262

64,924

65,764

Operating Segments [Member] | Benefits and Insurance Services [Member]

267,606

244,493

224,898

223,487

202,138

^[2]

186,002

44,119

42,355

38,896

44,119

42,355

38,896

(39)

(35)

(31)

367

467

^[2]

557

Income from continuing operations before income tax expense

328

432

526

44,447

42,787

39,422

Operating Segments [Member] | National Practices [Member]

30,919

29,533

29,455

27,697

26,417

^[2]

26,798

3,222

3,116

2,657

3,222

3,116

2,657

^[2]

Income from continuing operations before income tax expense

3,225

3,120

2,661

Corporate and Other [Member]

14,288

12,511

^[2]

17,221

(14,288)

(12,511)

(17,221)

36,319

32,527

^[2]

34,183

(50,607)

(45,038)

(51,404)

Gain on sale of operations, net

(6,554)

(8,867)

(13,093)

855

1,303

6,378

822

^[2]

5,915