View Filing Data

$ 855,340

$ 799,832

$ 750,422

755,584

697,726

652,391

^[1]

99,756

102,106

98,031

33,295

36,319

32,527

^[1]

66,461

65,787

65,504

(6,675)

(6,593)

(8,902)

855

14,489

6,957

1,146

^[1]

Income from continuing operations before income tax expense

7,859

1,219

(7,672)

74,320

67,006

57,832

Income tax expense

23,288

26,399

22,829

Income (loss) from continuing operations

51,032

40,607

35,003

Loss from operations of discontinued operations, net of tax

(655)

(542)

(2,323)

Gain on disposal of discontinued operations, net of tax

1,427

Net income (loss)

$ 50,377

$ 40,065

$ 34,107

Basic:

$ 0.95

$ 0.78

$ 0.70

(0.01)

0.94

0.77

0.69

Diluted:

0.92

0.76

0.66

(0.01)

Basic weighted average common shares outstanding

$ 0.91

$ 0.75

$ 0.65

53,862

52,321

50,280

Diluted weighted average common shares outstanding

55,689

53,513

52,693

Comprehensive income:

Net unrealized loss on available-for-sale securities, net of income tax benefit of $28, $16 and $77

$ 50,377

$ 40,065

$ 34,107

Other comprehensive income:

(42)

(23)

(114)

Net unrealized gain on interest rate swaps, net of income tax expense of $223, $107 and $135

379

182

230

Foreign currency translation

(15)

(30)

(54)

Total other comprehensive income

322

129

Total comprehensive income

$ 50,699

$ 40,194

$ 34,169

[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, 2017	Dec. 31, 2016	Dec. 31, 2015
Statement Of Income And Comprehensive Income [Abstract]
Tax effect of adjustment for gains included in income	$ 28	$ 16	$ 77
Tax effect on Interest rate swap for unrealized gain (loss)	$ 223	$ 107	$ 135

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, 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		1,128
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
Net income	50,377				50,377
Other comprehensive income	322					322
Share repurchases	(19,735)		$ (19,735)
Share repurchases, Shares			1,337
Restricted stock		$ 3		(3)
Restricted stock, Shares		292
Stock options exercised	$ 8,008	$ 12		7,996
Stock options exercised, Shares	1,176	1,176
Share-based compensation	$ 5,705			5,705
Business acquisitions	6,181	$ 4		6,177
Business acquisitions, Shares		416
Balance, Amount at Dec. 31, 2017	$ 530,879	$ 1,301	$ (491,046)	$ 675,504	$ 345,302	$ (182)
Balance, Shares at Dec. 31, 2017		130,075	75,484

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Cash flows from operating activities:
Net income	$ 50,377	$ 40,065	$ 34,107
Adjustments to reconcile net income to net cash provided by (used in) operating activities:
Loss from discontinued operations, net of tax	655	542	896
Gain on sale of operations, net of tax	(45)	(855)	(84)
Loss on early extinguishment of convertible debt			833
Depreciation and amortization expense	23,061	22,098	20,389
Amortization of discount on notes and deferred financing costs	523	523	2,271
Amortization of discount on contingent earnout liabilities	634	348	144
Bad debt expense, net of recoveries	5,137	4,090	5,658
Adjustment to contingent earnout liability	(2,128)	(1,342)	(2,853)
Deferred income taxes	3,674	4,829	1,734
Employee stock awards	5,705	5,725	5,729
Excess tax benefits from share based payment arrangements	(3,837)	(1,108)	(948)
Changes in assets and liabilities, net of acquisitions and divestitures:
Restricted cash	(5,105)	(3,019)	3,433
Accounts receivable, net	(13,849)	(19,188)	(15,276)
Other assets	3,180	(5,612)	(1,269)
Accounts payable	3,738	10,217	(1,288)
Income taxes payable	(2,071)	1,881	(3,674)
Accrued personnel costs	(599)	5,496	(349)
Other liabilities	3,508	5,965	(3,057)
Net cash provided by continuing operations	72,558	70,655	46,396
Operating cash flows (used in) provided by discontinued operations	(627)	387	990
Net cash provided by operating activities	71,931	71,042	47,386
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(28,093)	(42,883)	(14,636)
Purchases of client fund investments	(15,546)	(11,355)	(15,429)
Proceeds from the sales and maturities of client fund investments	8,785	9,778	10,664
Proceeds on sales of divested and discontinued operations	46	802	2,938
Increase (decrease) in funds held for clients	17,034	(3,193)	15,921
Additions to property and equipment	(11,892)	(4,141)	(7,390)
Collection of notes receivable	558	998	955
Other	(300)	(20)	20
Net cash used in continuing operations	(29,408)	(50,014)	(6,957)
Investing cash flows provided by discontinued operations			8
Net cash used in investing activities	(29,408)	(50,014)	(6,949)
Cash flows from financing activities:
Proceeds from bank debt	533,900	416,800	408,800
Payment of bank debt	(546,800)	(431,200)	(310,400)
Payment on extinguishment of convertible debt		(760)	(88,964)
Payment for acquisition of treasury stock	(19,735)	(9,144)	(36,482)
(Decrease) increase in client funds obligations	(10,273)	5,257	(12,617)
Payment of contingent consideration of acquisitions	(10,515)	(7,504)	(11,987)
Proceeds from exercise of stock options	8,008	8,070	10,728
Payment of notes payable	(178)	(347)	(574)
Deferred financing costs		(6)	(18)
Payment of acquired debt		(658)
Excess tax benefit from exercise of stock awards		1,108	948
Net cash used in financing activities	(45,593)	(18,384)	(40,566)
Net (decrease) increase in cash and cash equivalents	(3,070)	2,644	(129)
Cash and cash equivalents at beginning of year	3,494	850	979
Cash and cash equivalents at end of year	$ 424	$ 3,494	$ 850

Basis of Presentation and Significant Accounting Policies

12 Months Ended

Dec. 31, 2017

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Basis of Presentation and Significant Accounting Policies

Note 1. Basis of Presentation and Significant Accounting Policies

Organization: CBIZ, Inc. is a diversified services company which, acting through its subsidiaries, has been providing professional business services since 1996, 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.

Basis of Presentation: The accompanying consolidated financial statements reflect the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ”, the “Company”, “we”, “us” or “our”), after elimination of all intercompany accounts and transactions. We have prepared the accompanying consolidated financial statements in accordance with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations of the United States Securities and Exchange Commission (the “SEC”).

We have determined that our relationship with certain Certified Public Accounting (“CPA”) firms with whom we maintain 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 our consolidated financial condition, results of operations or cash flows.

Fees earned by us under the ASAs are recorded as “Revenue” (at net realizable value) in the accompanying Consolidated Statements of Comprehensive Income and were approximately $156.4 million, $144.8 million and $137.5 million for the years ended December 31, 2017, 2016 and 2015, 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 us is typically reduced on a proportional basis. Although the ASAs do not constitute control, we are one of the beneficiaries of the agreements and may bear certain economic risks.

Significant Accounting Policies: We consider the following policies to be beneficial in understanding the judgements that are involved in the preparation of our consolidated financial statements and the uncertainties that could impact our financial condition, results of operations and cash flows.

Use of Estimates: The preparation of consolidated financial statements in conformity with GAAP and pursuant to the rules and regulations of the SEC 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 may differ materially from these 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 us in relation to our capital and investment advisory services as those funds are restricted in accordance with applicable Financial Industry Regulatory Authority 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 experience, client credit-worthiness, the age of the trade receivable balances, current economic conditions that may affect a client’s ability to pay and an evaluation of current and projected economic trends and conditions at the time of the balance sheet date. At December 31, 2017 and 2016, the allowance for doubtful accounts was $13.8 million and $13.5 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 using the straight-line method over the lesser of their estimated useful lives or the remaining respective lease term. The cost of software purchased or developed for internal use is capitalized and amortized 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. At December 31, 2017, the carrying value of goodwill totaled $528.4 million, compared to total assets of $1.2 billion and total shareholders’ equity of $530.9 million. We utilize the acquisition method of accounting for all business combinations. Goodwill is recorded when the cost of acquired businesses exceeds the fair value of the identifiable net assets acquired. In accordance with GAAP, 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 (defined as a likelihood of more than 50%) reduce the fair value of a reporting unit below its carrying value.

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 annual goodwill impairment test. We considered changes to 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, our weighted average cost of capital, changes in management and key personnel, the price of our common stock, changes in our 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 there had 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 our reporting units was greater than its carrying value, therefore, did not perform a quantitative impairment analysis.

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 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 which is recognized 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, refer to Note 14, Employee Share Plans, to the accompanying consolidated financial statements.

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.

We utilize 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, refer to Note 5, Financial Instruments, to the accompanying consolidated financial statements.

Contingent Purchase Price Liabilities

Contingent purchase price liabilities result from our business acquisitions and are recorded at fair value at the time of acquisition and are recorded in “Contingent purchase price liability — current” and “Contingent purchase price liability — non-current” in the accompanying Consolidated Balance Sheets. We estimate the fair value of our contingent purchase price liabilities using a probability-weighted discounted cash flow model. We probability weight risk-adjusted estimates of future performance of acquired businesses, then calculate the contingent purchase price based on the estimates and discount them to present value representing management’s best estimate of fair value. The fair value of the contingent purchase price liabilities are reassessed on a quarterly basis based on assumptions provided by practice group leaders and business unit controllers together with our corporate finance department. Any change in the fair value estimate is recorded in the earnings of that period. Refer to Note 6, Fair Value Measurements, and Note 18, Acquisitions, for further discussion of our acquisitions and contingent purchase price liabilities.

Revenue Recognition: Revenue is recognized and earned when all of the following criteria are satisfied: (i) a sales arrangement exists; (ii) delivery has occurred or service has been rendered; (iii) the fee to the client is fixed or determinable; and (iv) 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 “Basis of Presentation”), 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 or an 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 recognized 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 fees earned.

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 we have 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. We periodically review 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 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 — Business units comprising the National Practices group offer a variety of services which are described below:

•

Technology consulting — Revenue consists of services that primarily relate to the installation, maintenance and repair of computer 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. The final determination of incentive compensation is made after year-end results are completed. Total personnel costs were $596.4 million, $544.8 million and $502.8 million for the years ended December 31, 2017, 2016 and 2015, 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 $46.3 million, $45.7 million and $41.4 million for the years ended December 31, 2017, 2016 and 2015, 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 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 2017

Subsequent Measurement of Goodwill: 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 eliminates the requirement to calculate the implied fair value of goodwill (step two) to measure a goodwill impairment charge. Instead, goodwill impairment will be based upon the results of step one of the impairment test, which is defined as the excess of the carrying amount of a reporting unit over its fair value, not to exceed the carrying amount of goodwill allocated to that reporting unit. The adoption ASU 2017-04 had no impact on our consolidated financial statements.

Share-Based Compensation: In March 2016, the 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. We elected prospective treatment in regards to ASU 2016-09 beginning January 1, 2017. The adoption of ASU 2016-09 resulted in an increase of approximately 0.5 million diluted shares and a realized tax benefit of approximately $3.8 million in 2017. This tax benefit, which would have previously been recorded in additional paid-in capital in our Consolidated Balance Sheets, is now recorded directly to income tax expense in our Consolidated Statements of Comprehensive Income. We elected to classify excess tax benefits as an operating activity in the Consolidated Statements of Cash Flows instead of as a financing activity on a prospective basis and did not retrospectively adjust prior periods, as permitted. We also elected to continue our current policy of estimating forfeitures of share-based compensation awards at the time of grant and revising in subsequent periods to reflect actual forfeitures. Going forward, we anticipate moderate volatility in our effective tax rate related to our share-based compensation incentives which will be recorded directly into our results of operations.

Accounting Standards Not Yet Adopted

Derivatives and Hedging: In August 2017, the FASB issued ASU No. 2017-12, “Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities” (“ASU 2017-12”). The new standard simplifies hedge accounting through changes to both designation and measurement requirements. For hedges that qualify as highly effective, the new standard eliminates the requirement to separately measure and record hedge ineffectiveness resulting in better alignment between the presentation of the effects of the hedging instrument and the hedged item in the financial statements. ASU 2017-12 is effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years; the ASU allows for early adoption in any interim period after issuance of the update. We do not expect this new guidance to have a material impact on our consolidated financial statements.

Modification Accounting for Share-Based Payment Awards: In May 2017, the FASB issued ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting” (“ASU 2017-09”), clarifying when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. This new accounting standard requires modification accounting if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. The new guidance is effective for us on a prospective basis beginning on January 1, 2018, with early adoption permitted. We typically do not change either the terms or conditions of share-based payment awards once they are granted, therefore; this new guidance is not expected to have a material impact 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. This new accounting standard 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. ASU 2016-18 is effective retrospectively for fiscal years and interim periods beginning after December 15, 2017, with early adoption permitted. We disclose annually in Note 1 to our Annual Report on Form 10-K, Basis of Presentation and Significant Accounting Policies, the nature of restrictions, therefore we only expect this new guidance to have a presentation impact on our Consolidated States of Cash Flows.

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”), which clarifies how certain cash receipts and payments are to be presented in the statement of cash flows. This new guidance will be effective for us beginning on January 1, 2018, with early adoption permitted, and is not expected to have a material impact on our consolidated financial statements.

Leases: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which supersedes Topic 840, “Leases.” This new accounting standard is intended to increase transparency and comparability among organizations relating to leases and will require enhanced disclosures about our leasing arrangements. Under the new guidance, 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. 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 sheet. Operating leases will result in straight-line expense while finance leases will result in a front-loaded expense pattern.

ASU 2016-02 is effective for us beginning on January 1, 2019, with early adoption permitted. The new standard requires a “modified retrospective” adoption, meaning the standard is applied to leases existing at, or entered into after, the beginning of the earliest comparative period presented in the financial statements. We will adopt the standard on January 1, 2019 and apply the package of practical expedients available to us upon adoption. We are currently assessing the impact of this new guidance on our consolidated financial statements. As outlined in Note 10, Lease Commitments, we have approximately $200 million in future minimum cash commitments under operating leases, which we expect to have a material effect on our consolidated balance sheet, but we do not expect this new guidance to have a material impact on our results of operations, our liquidity or our debt covenant compliance under our current credit agreements.

Revenue from Contracts with Customers: In May 2014, the FASB issued ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). This new accounting standard provides a comprehensive revenue recognition model for all contracts with customers and supersedes current revenue recognition guidance. The underlying principle is that an entity will recognize revenue commensurate with the transfer of promised goods or services to customers at an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. 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.

In the fourth quarter of 2017, we substantially completed our evaluation of the new standard. Based on our evaluation, revenue recognition is consistent under both the legacy standard and the new standard for the majority of our revenue streams, with the exception of two business units within our Benefits and Insurance Services practice group. The revenue recognition policies, business processes, systems and internal controls in our Benefits and Insurance Services practice group have been modified under the new standard.

Effective January 1, 2018, we will apply the modified retrospective transition method with a cumulative effect adjustment directly to the opening balance of “Retained earnings” in our Consolidated Balance Sheets. The net adjustment is expected to be an increase to retained earnings within a range of $1.5 million to $2 million primarily due to the acceleration of revenue in our property and casualty business unit, slightly offset by deferred revenue in our retirement plan services business unit.

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Property & Casualty business unit: the current accounting policy under agency billing arrangements (we bill the insured, collect the funds and forward the premium to the insurance carrier less our commission) is to recognize commission revenue as of the later of the effective date of the insurance policy or the date billed to the customer. Following adoption, we will recognize commission revenue on the effective date of the insurance policy.

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Property & Casualty business unit: the current accounting policy under direct billing arrangements (the insurance carrier bills the insured directly and forwards the commission to CBIZ) is to recognize commission revenue when the data necessary from the carriers is available. Following adoption, we will recognize commission revenue on the effective date of the insurance policy.

Since the majority of our property and casualty arrangements involve contracts that are annual in term, on a year over year basis we do not believe there will be a significant change to the amount of revenue recognized in an annual period, but we believe there will be quarterly fluctuations going forward based on the seasonal nature and timing of policy renewals.

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Retirement Plan Services business unit: under certain defined benefit administration arrangements, we charge new clients an initial, non-refundable, set up fee as part of a multi-year service agreement and recognize the revenue over the initial set-up period. Following adoption, we will defer these set-up fees and associated costs and recognize them over the life of the contract or the expected customer relationship, whichever is longer. The deferral of this set-up fee revenue is not expected to have a significant change to the amount of revenue recognized in an annual period.

In the quarterly reporting periods of 2018, under the modified retrospective method of adoption, we will (i) recognize a cumulative effect adjustment to the opening balance of retained earnings, (ii) present comparative periods under the legacy standard, (iii) apply the new revenue standard to new and existing contracts and (iv) disclose the amount by which each financial statement line item was affected as a result of applying the new standard by bridging the difference between the new standard and legacy standard.

Accounts Receivable, Net

12 Months Ended

Dec. 31, 2017

Receivables [Abstract]

Accounts Receivable, Net

Note 2. Accounts Receivable, Net

Accounts receivable, net balances at December 31, 2017 and 2016 were as follows (in thousands):

	2017			2016
Trade accounts receivable	$	139,730		$	132,880
Unbilled revenue, at net realizable value		62,397			55,982
Total accounts receivable		202,127			188,862
Allowance for doubtful accounts		(13,827	)		(13,508	)
Accounts receivable, net	$	188,300		$	175,354

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

	2017			2016			2015
Balance at beginning of period	$	(13,508	)	$	(12,659	)	$	(11,915	)
Provision for losses		(5,529	)		(4,154	)		(5,804	)
Charge-offs, net of recoveries		5,210			3,305			5,060
Balance at end of period	$	(13,827	)	$	(13,508	)	$	(12,659	)

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, 2017

Property and Equipment, Net

Note 3. Property and Equipment, Net

Property and equipment, net at December 31, 2017 and 2016 consisted of the following (in thousands):

	2017			2016
Buildings and leasehold improvements	$	26,289		$	19,841
Furniture and fixtures		25,835			23,893
Capitalized software		36,639			36,429
Equipment		13,615			11,751
Total property and equipment		102,378			91,914
Accumulated depreciation and amortization		(76,297	)		(72,464	)
Property and equipment, net	$	26,081		$	19,450

Depreciation expense for property and equipment was $5.3 million, $5.4 million and $5.7 million in 2017, 2016 and 2015, respectively.

Goodwill and Other Intangible Assets, Net

12 Months Ended

Dec. 31, 2017

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, 2017 and 2016 were as follows (in thousands):

	Financial Services		Benefits and Insurance Services		National Practices		Total Goodwill
December 31, 2015	$	267,485	$	178,534	$	1,666	$	447,685
Additions		3,845		35,954		—		39,799
December 31, 2016	$	271,330	$	214,488	$	1,666	$	487,484
Additions		35,531		5,409		—		40,940
December 31, 2017	$	306,861	$	219,897	$	1,666	$	528,424

We review goodwill at the reporting unit level at least annually, as of November 1, for impairment. We had five reporting units at November 1, 2017. No goodwill impairment was recognized as a result of the annual evaluation.

The components of goodwill and other intangible assets, net at December 31, 2017 and 2016 were as follows (in thousands):

	2017			2016
Goodwill	$	528,424		$	487,484
Intangibles :
Client lists		177,221			172,343
Other intangibles		8,767			7,994
Total intangibles		185,988			180,337
Total goodwill and other intangibles assets		714,412			667,821
Accumulated amortization:
Client lists		(97,063	)		(80,560	)
Other intangibles		(4,143	)		(2,860	)
Total accumulated amortization		(101,206	)		(83,420	)
Goodwill and other intangible assets, net	$	613,206		$	584,401

Amortization expense for client lists and other intangible assets was $17.8 million, $16.7 million and $14.7 million in 2017, 2016 and 2015, respectively. The weighted-average useful lives of total intangible assets, client lists and other intangible assets were 7.1 years, 7 years and 8.3 years, respectively. Other intangible assets are amortized over periods ranging from 2 to 12 years. Based on the amount of intangible assets subject to amortization at December 31, 2017, the estimated amortization expense is $17.1 million for 2018, $12.9 million for 2019, $11.6 million for 2020, $10.3 million for 2021 and $8.5 million for 2022.

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, 2017

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 net book value totaling $49.5 million and $42.4 million at December 31, 2017 and 2016, respectively. All bonds are investment grade and are classified as available-for-sale. Our bonds have maturity dates or callable dates ranging from January 2018 through December 2023, 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, 2017 and 2016 (in thousands):

	2017			2016
Fair value at January 1	$	44,573		$	43,142
Purchases		15,546			11,355
Sales		(940	)		(2,900	)
Maturities and calls		(7,845	)		(6,878	)
Decrease in bond premium		(160	)		(106	)
Fair market value adjustment		(73	)		(40	)
Fair value at December 31	$	51,101		$	44,573

Interest Rate Swaps

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 (“LIBOR”) and pay the counterparties a fixed rate. To mitigate counterparty credit risk, we only enter 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, 2017 or 2016. 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, 2017 and 2016, 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, 2017 and 2016 (in thousands). Refer to Note 6, Fair Value Measurements, to the accompanying consolidated financial statements for additional disclosures regarding fair value measurements.

	December 31, 2017
	Notional Amount		Fair Value		Balance Sheet Location
Interest rate swaps	$	55,000	$	1,055	Other non-current assets
Interest rate swap	$	15,000	$	76	Other current assets

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

Under the terms of the interest rate swaps, we pay interest at a fixed rate of interest plus applicable margin as stated in the agreement, and receive interest that varies with the one-month LIBOR. The notional value, fixed rate of interest and expiration date of each interest rate swap is (i) $15 million – 1.155% - November 2018, (ii) $25 million – 1.300% - October 2020, (iii) $10 million – 1.120% - February 2021 and (iv) $20 million – 1.770% - May 2022. During the second quarter of 2017, we entered into a 5-year interest rate swap with a notional value of $20 million, while during the fourth quarter of 2017, one interest rate swap expired with a notional value of $10 million.

During the next twelve months, the amount of the December 31, 2017 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, 2017 and 2016 (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
	2017		2016		2017			2016
Interest rate swap	$	379	$	182	$	(132	)	$	(410	)	Interest expense

Fair Value Measurements

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 6. Fair Value Measurements

FASB ASC Topic 820, “Fair Value Measurements and Disclosures”, establishes a fair value hierarchy that requires us to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. Fair value is defined as the price that would be received on the sale of an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date (exit price). The inputs used to measure fair value are classified into the following hierarchy:

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Level 1 — Unadjusted quoted prices in active markets for identical assets or liabilities

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Level 2 — Unadjusted quoted prices in active markets for similar assets or liabilities, or unadjusted quoted prices for identical or similar assets or liabilities in markets that are not active, or inputs other than quoted prices that are observable for the asset or liability

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Level 3 — Unobservable inputs for the asset or liability

We endeavor to utilize the best available information in measuring fair value. Financial assets and liabilities are classified in their entirety based on the lowest level of input that is significant to the fair value measurement. As circumstances change, we will reassess the level in which the inputs are included in the fair value hierarchy.

For the years ended December 31, 2017 and 2016, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes our assets and liabilities at December 31, 2017 and 2016 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, 2017			December 31, 2016
Deferred compensation plan assets		1	$	85,589		$	69,912
Corporate and municipal bonds		1	$	51,101		$	44,573
Deferred compensation plan liabilities		1	$	(85,589	)	$	(69,912	)
Interest rate swap		2	$	1,131		$	529
Contingent purchase price liabilities		3	$	(37,574	)	$	(33,709	)

Contingent Purchase Price Liabilities

We probability weight risk-adjusted estimates of future performance of acquired businesses, then calculate the contingent purchase price based on the estimates and discount them to present value representing management’s best estimate of fair value. The fair value of the contingent purchase price liabilities are reassessed on a quarterly basis based on assumptions provided by practice group leaders and business unit controllers together with our corporate finance department. Any change in the fair value estimate is recorded in the earnings of that period.

During the years ended December 31, 2017 and 2016 we recorded other income of $1.5 million and $1.3 million, respectively, reflecting a decrease in the fair value of contingent purchase price liabilities related to prior acquisitions. These decreases are included in “Other Income, net” in the accompanying Consolidated Statements of Comprehensive Income. Refer to Note 18, Acquisitions, for further discussion of our acquisitions and contingent purchase price liabilities.

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, 2017 and 2016 (pre-tax basis, in thousands):

	Contingent Purchase Price Liabilities
Beginning balance — January 1, 2016	$	(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	)
Additions from business acquisitions		(19,291	)
Settlement of contingent purchase price payable		13,932
Change in fair value of contingency		2,128
Change in net present value of contingency		(634	)
Balance — December 31, 2017	$	(37,574	)

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, 2017

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):

	2017		2016		2015
United States	$	74,151	$	66,848	$	57,665
Foreign (Canada)		169		158		167
Total	$	74,320	$	67,006	$	57,832

Income tax expense (benefit) included in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2017, 2016 and 2015 was as follows (in thousands):

	2017			2016			2015
Continuing operations :
Current:
Federal	$	21,086		$	18,816		$	18,079
Foreign		45			42			43
State and local		2,475			2,681			2,694
Total		23,606			21,539			20,816
Deferred:
Federal		(1,086	)		4,148			1,060
State and local		768			712			953
Total		(318	)		4,860			2,013
Total income tax expense from continuing operations		23,288			26,399			22,829
Discontinued operations :
Operations of discontinued operations:
Current		(418	)		(365	)		(1,263	)
Deferred		(19	)		(10	)		68
Total		(437	)		(375	)		(1,195	)
Gain on disposal of discontinued operations:
Current		—			—			427
Deferred		—			—			(344	)
Total		—			—			83
Total income tax expense from discontinued operations		(437	)		(375	)		(1,112	)
Total income tax expense	$	22,851		$	26,024		$	21,717

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):

	2017			2016			2015
Tax at statutory rate (35%)	$	26,012		$	23,452		$	20,241
State taxes (net of federal benefit)		2,945			2,643			2,899
Business meals and entertainment — non-deductible		820			784			779
Reserves for uncertain tax positions		(35	)		(87	)		(324	)
Share-based compensation		(3,837	)		—			—
Impact of the Tax Cuts and Jobs Act of 2017		(2,487	)		—			—
Net change in state tax rate		95			(64	)		(1,046	)
Other, net		(225	)		(329	)		280
Provision for income taxes from continuing operations	$	23,288		$	26,399		$	22,829
Effective income tax rate		31.3	%		39.4	%		39.5	%

ASU 2016-09 – Stock Compensation

On January 1, 2017, we adopted ASU 2016-09 and recognized an excess tax benefit of $3.8 million (resulting from an increase in the fair value of an award from grant date to the vesting or exercise date, as applicable), as a reduction to “Income tax expense” in the accompanying Consolidated Statements of Comprehensive Income. Prior to ASU 2016-09, the income tax benefit of $1.1 million in 2016 and $0.9 million in 2015 from share-based compensation was recorded in “Additional paid-in-capital” in the accompanying Consolidated Balance Sheets. Refer to Note 1, Basis of Presentation and Significant Accounting Policies to the accompanying consolidated financial statements for further discussion on new accounting pronouncement adoptions.

Tax Cuts and Jobs Act of 2017 (the “Tax Act”)

On December 22, 2017, the Tax Act was signed into law, which permanently reduces the corporate income tax rate from 35% to 21% beginning in 2018. We recognized an income tax benefit of $2.5 million in 2017, due to the revaluation of our deferred tax liabilities. Our effective tax rate was 31.3% in 2017, compared to 39.4% in 2016. Collectively, ASU 2016-09 and the Tax Act reduced our 2017 effective tax rate by 8.5%.

The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2017 and 2016, were as follows (in thousands):

	2017			2016
Deferred tax assets:
Net operating loss carryforwards	$	1,229		$	884
Allowance for doubtful accounts		3,022			4,486
Employee benefits and compensation		21,155			29,166
Lease costs		3,611			2,772
State tax credit carryforwards		1,385			1,489
Other deferred tax assets		1,161			2,951
Total gross deferred tax assets		31,563			41,748
Less: valuation allowance		(1,657	)		(1,314	)
Total deferred tax assets, net	$	29,906		$	40,434
Deferred tax liabilities:
Accrued interest	$	819		$	2,494
Client list intangible assets		1,513			2,717
Goodwill and other intangibles		30,913			38,646
Other deferred tax liabilities		-			122
Total gross deferred tax liabilities	$	33,245		$	43,979
Net deferred tax liability	$	(3,339	)	$	(3,545	)

We have established valuation allowances for deferred tax assets related to certain employee benefits and compensation, state net operating loss (“NOL”) carryforwards and state income tax credit carryforwards at December 31, 2017 and certain NOL carryforwards and state income tax credit carryforwards at December 31, 2016. The net increase in the valuation allowance of $0.3 million for the year ended December 31, 2017 primarily related to changes in the valuation allowance as a result of the Tax Act. 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.

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.

We file income tax returns in the United States, Canada, and most state jurisdictions. In March 2016, the Internal Revenue Service completed its audit of our 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, 2013 and January 1, 2012, 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, 2017, we had state net operating loss carryforwards of $28 million and state tax credit carryforwards of $1.4 million. The state net operating loss carryforwards expire on various dates between 2018 and 2037 and the state tax credit carryforwards expire on various dates between 2018 and 2028.

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

	2017			2016			2015
Balance at January 1	$	4,090		$	4,287		$	4,591
Additions for tax positions of the current year		123			110			126
Settlements of prior year positions		—			(11	)		(94	)
Lapse of statutes of limitation		(331	)		(296	)		(336	)
Balance at December 31		3,882			4,090			4,287

Included in the balance of unrecognized tax benefits at December 31, 2017 are $2.9 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 $1.2 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 2017, we accrued interest expense of $0.2 million and, as of December 31, 2017, had recognized a liability for interest expense and penalties of $0.6 million and $0.3 million, respectively, relating to unrecognized tax benefits. 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.

Debt and Financing Arrangements

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Note 8. Debt and Financing Arrangements

At December 31, 2017, our primary financing arrangement was the $400 million credit facility which provides us with the capital necessary to meet our seasonal working capital needs as well as the flexibility to continue with our strategic initiatives, including acquisitions and share repurchases. A previous financing arrangement, the 4.875% 2010 Convertible Senior Subordinated Notes (the “2010 Notes”), matured on October 1, 2015 and were settled with funds available under the credit facility.

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 $178.5 million and $191.4 million at December 31, 2017 and December 31, 2016, respectively. Rates for the years ended December 31, 2017 and 2016 were as follows (includes bank debt and interest rate swaps):

	2017	2016
Weighted average rates	2.72%	2.43%
Range of effective rates	2.19% - 4.75%	1.82% - 3.75%

Availability

We have approximately $175 million of available funds under the credit facility at December 31, 2017, 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.

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. We are in compliance with all 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.

Interest Expense

For the years ended December 31, 2017, 2016 and 2015, we recognized interest expense as follows (in thousands):

	2017		2016		2015
Credit facility (1)	$	6,675	$	6,585	$	4,320
2010 Notes (2)		—		—		4,559
2006 Notes (3)		—		8		23
Balance at December 31	$	6,675	$	6,593	$	8,902

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

(2)

The 2010 Notes matured on October 1, 2015 and were settled with funds available under the credit facility. We settled $48.4 million of the outstanding principal amount plus a premium conversion value over par value, based on a cash averaging period, for a total of $71.8 million. Prior to the October 1, 2015 maturity date, we early retired $49.3 million of the 2010 Notes, in two privately negotiated transactions during the second quarter of 2015, with shares of our common stock and cash consideration.

(3)	We redeemed the remaining 3.125% Convertible Senior Subordinated Notes (the “2006 Notes”) during the second quarter of 2016 under an optional early redemption provision.

Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Accumulated Other Comprehensive Loss

Note 9. Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss at December 31, 2017 and 2016 were as follows (in thousands):

	2017			2016
Net unrealized loss on available-for-sale securities, net of income tax benefit of $157 and $129, respectively	$	(236	)	$	(194	)
Net unrealized gain on interest rate swap, net of income tax expense of $419 and $196, respectively		712			333
Foreign currency translation		(658	)		(643	)
Accumulated other comprehensive loss	$	(182	)	$	(504	)

Lease Commitments

12 Months Ended

Dec. 31, 2017

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, 2017 were as follows (in thousands):

Year Ending December 31,	Gross Operating Lease Commitments		Sub-Leases		Net Operating Lease Commitments
2018	$	35,239	$	283	$	34,956
2019		31,459		234		31,225
2020		26,793		234		26,559
2021		21,451		-		21,451
2022		18,979		—		18,979
Thereafter		70,244		—		70,244
Total	$	204,165	$	751	$	203,414

Rent expense for continuing operations incurred under operating leases was $38.4 million, $37 million and $35.7 million for the years ended December 31, 2017, 2016 and 2015, 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, 2017
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 our 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, 2017, we were not aware of any obligations arising under indemnification agreements that would require material payments, and therefore have not recorded a liability. Employment Agreements We maintain severance and employment agreements with a certain number 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, 2017, 2016 and 2015, 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, 2017 and 2016. In addition, we provide license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.5 million and $2.3 million at December 31, 2017 and 2016, respectively. Legal Proceedings In 2010, CBIZ, Inc. and its subsidiary, CBIZ MHM, LLC (fka CBIZ Accounting, Tax & Advisory Services, LLC) (the “CBIZ Parties”), were named as defendants in lawsuits filed in the U.S. District Court for the District of Arizona and the Superior Court for Maricopa County, Arizona. The federal court case is captioned Robert Facciola, et al v. Greenberg Traurig LLP, et al, and the state court cases are captioned Victims Recovery, LLC v. Greenberg Traurig LLP, et al, Roger Ashkenazi, et al v. Greenberg Traurig LLP, et al, Mary Marsh, et al v. Greenberg Traurig LLP, et al; and ML Liquidating Trust v. Mayer Hoffman McCann, P.C. (“Mayer Hoffman”), 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 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 million. We 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, we intend to vigorously defend these cases. In addition to those items disclosed above, we are, 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, 2017
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, 2017, 2016 and 2015 were approximately $10.4 million, $9.6 million and $9 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 us 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 gains of $12.1 million and $5.3 million for the years ended December 31, 2017 and 2016, respectively, compared to a loss of $0.7 million for the year ended December 31, 2015 related to these investments. These investments are specifically designated as available to us 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 ours 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, 2017 and 2016 were $85.6 million and $69.9 million, respectively.

Common Stock	12 Months Ended
Common Stock	Dec. 31, 2017
Equity [Abstract]
Common Stock	Note 13. Common Stock Share Repurchase Program Our Board of Directors approved various share repurchase programs that were effective during the years ended December 31, 2017, 2016 and 2015. Under these programs, shares may be purchased in the open market or in privately negotiated transactions according to SEC rules. The 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 million. Under the Share Repurchase Program, we repurchased 1.2 million and 0.8 million shares on the open market at a cost (including fees and commissions) of $18.3 million and $7.8 million in December 31, 2017 and 2016, respectively. Shares repurchased to settle statutory employee withholding related to vesting of stock awards were 0.1 million shares at a cost of $1.4 million at December 31, 2017 and 2016.

Employee Share Plans

12 Months Ended

Dec. 31, 2017

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

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, 2020, 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 our 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 are no vesting or other restrictions on the stock purchased by employees under the ESPP. The total number of shares of common stock that can be purchased under the ESPP shall not exceed two million shares.

Stock Awards

We granted various share-based awards through the year ended December 31, 2017 under the CBIZ, Inc. 2014 Stock Incentive Plan (“2014 Plan”). The terms and vesting schedules for the share-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 our common stock or treasury shares. At December 31, 2017, approximately 6.4 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, 2017, 2016 and 2015 were $3.49, $2.40, $2.34, respectively. The following weighted average assumptions were utilized:

	2017			2016			2015
Expected volatility (1)		22.22%			24.88	%		26.65	%
Expected option life (years) (2)		4.61			4.62			4.64
Risk-free interest rate (3)		1.85%			1.12	%		1.32	%
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, 2017, 2016 and 2015, we recognized compensation expense for these awards as follows (in thousands):

	2017		2016		2015
Stock options	$	2,105	$	2,253	$	2,541
Restricted stock awards		3,600		3,472		3,188
Total share-based compensation expense before income tax benefit	$	5,705	$	5,725	$	5,729

Stock Options

Stock options granted during the years ended December 31, 2017, 2016 and 2015 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 our 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, 2017 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, 2016		4,376		$	8.02
Granted		654		$	15.54
Exercised		(1,176	)	$	6.81
Expired or canceled		(10	)	$	7.79
Outstanding at December 31, 2017		3,844		$	9.67	3.15 years	$	22.3
Vested and exercisable at December 31, 2017		2,004		$	7.85	2.20 years	$	15.2

•

The weighted-average grant-date fair value of stock options granted during the years ended December 31, 2017, 2016 and 2015 was $2.3 million, $1.6 million and $2.1 million, respectively.

•

The aggregate intrinsic value of stock options exercised during each of the years ended December 31, 2017, 2016 and 2015 was $9.4 million, $4.2 million and $4.6 million, respectively. The intrinsic value is calculated as the difference between our stock price on the exercise date and the exercise price of each option exercised.

•

At December 31, 2017, we had unrecognized compensation cost for non-vested stock options of $5.1 million to be recognized over a weighted average period of approximately 1.3 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, 2017 was as follows:

	Number of Shares (in thousands)			Weighted Average Grant-Date Fair Value (1)
Non-vested at December 31, 2016		827		$	9.14
Granted		295		$	14.90
Vested		(395	)	$	8.61
Forfeited		(3	)	$	8.36
Non-vested at December 31, 2017		724		$	11.78

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

•

At December 31, 2017, we had unrecognized compensation cost for restricted stock awards of $8.5 million to be recognized over a weighted average period of approximately 1.16 years.

•

The total fair value of shares vested during the years ended December 31, 2017, 2016 and 2015 was approximately $3.4 million, $3.3 million and $3.1 million, respectively.

•

The market value of shares awarded during the years ended December 31, 2017, 2016 and 2015 was $4.4 million, $3.2 million and $3.3 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, 2017 will be released from restrictions at dates ranging from February 2018 through May 2021.

Earnings Per Share

12 Months Ended

Dec. 31, 2017

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, 2017, 2016 and 2015 (in thousands, except per share data):

	Year Ended December 31,
	2017		2016		2015
Numerator:
Income from continuing operations	$	51,032	$	40,607	$	35,003
Denominator:
Basic
Weighted average common shares outstanding		53,862		52,321		50,280
Diluted
Stock options (1)		1,499		870		876
Restricted stock awards		328		261		277
Contingent shares (2)		-		61		29
Convertible senior subordinated notes (3)		—		—		1,231
Diluted weighted average common shares outstanding		55,689		53,513		52,693
Earnings Per Share:
Basic earnings per share from continuing operations	$	0.95	$	0.78	$	0.70
Diluted earnings per share from continuing operations	$	0.92	$	0.76	$	0.66

(1)	For the years ended December 31, 2017, 2016 and 2015, a total of 0.5 million, 0.8 million and 1.5 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 us 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 in 2015, which exceeded the conversion price of $7.41.

Supplemental Cash Flow Disclosures

12 Months Ended

Dec. 31, 2017

Supplemental Cash Flow Elements [Abstract]

Supplemental Cash Flow Disclosures

Note 16. Supplemental Cash Flow Disclosures

Cash paid for interest and income taxes during the years ended December 31, 2017, 2016 and 2015 were as follows (in thousands):

	2017		2016		2015
Interest	$	6,117	$	6,019	$	7,986
Income taxes	$	25,085	$	19,314	$	23,558

Related Parties	12 Months Ended
Related Parties	Dec. 31, 2017
Related Party Transactions [Abstract]
Related Parties	Note 17. Related Parties The following is a summary of certain agreements and transactions between or among us and certain related parties. Management reviews these transactions as they occur and monitors them for compliance with our 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 our 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 us, none of whom are members of our senior management. In the aggregate, we paid approximately $3.3 million, $3.2 million and $2.7 million during the years ended December 31, 2017, 2016 and 2015, respectively, under such leases. Rick L. Burdick, a lead director of CBIZ, is a partner of Akin Gump Strauss Hauer & Feld LLP (“Akin Gump”). Akin Gump performed legal work for us during the years ended December 31, 2017, 2016 and 2015 for which we paid approximately $0.2 million, $0.1 million and $0.2 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. Fees earned by us under the ASAs are recorded as “Revenue” (at net realizable value) in the accompanying Consolidated Statements of Comprehensive Income and were approximately $156.4 million in 2017, $144.8 million in 2016 and $137.5 million in 2015. 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 us. 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, 2017

Business Combinations [Abstract]

Acquisitions

Note 18. Acquisitions

2017

During the year ended December 31, 2017, we acquired substantially all of the assets of four businesses; Pacific Coastal Pension and Insurance Services, Inc. (“Pacific Coastal”), CMF Associates, LLC (“CMF”), Slaton Insurance (“Slaton”) and the non-attest business of McKay & Carnahan, Inc. (“McKay”). Aggregate consideration for such acquisitions was approximately $24.2 million in cash, $2 million in our common stock and $19.3 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 $20.3 million. We are required to record the fair value of this obligation at the acquisition date which was determined to be $19.3 million, of which $6.3 million was recorded in “Contingent purchase price liability — current” and $13 million was recorded in “Contingent purchase price liability — non-current” in the accompanying Consolidated Balance Sheets at December 31, 2017. Refer to Note 6, Fair Value Measurements, for additional information regarding contingent purchase price liability fair value and fair value adjustments.

First Quarter 2017 - The acquisition of Pacific Coastal, located in Morgan Hill, California, was effective February 1, 2017. Pacific Coastal provides defined contribution third party administrative and consulting services. Operating results are reported in the Benefits and Insurance practice group.

Second Quarter 2017 - The acquisition of CMF, located in Philadelphia, Pennsylvania, was effective June 1, 2017. CMF provides various financial consulting, executive search and deal origination services. Operating results for CMF are reported in the Financial Services practice group. The acquisition of Slaton, located in West Palm Beach, Florida, was effective June 1, 2017. Slaton is a full service insurance brokerage firm offering clients a complete line of services including commercial lines, risk management and employee benefits. Operating results are reported in the Benefits and Insurance practice group.

Fourth Quarter 2017 - The acquisition of McKay, located in Newport Beach, California, was effective December 1, 2017. McKay is a full service accounting, tax, compliance and financial consulting firm. Operating results are reported in the Financial Services practice group.

Annualized revenue for these acquisitions is estimated to be approximately $25.7 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.”

2016

During the year ended December 31, 2016, we acquired substantially all of the assets of six businesses; the non-attest business of Millimaki Eggert, L.L.P. (“Millimaki”), The Savitz Organization (“Savitz”), Flex-Pay Business Services, Inc. (Flex-Pay”), Ed Jacobs & Associates, Inc. (“Ed Jacobs”), Actuarial Consultants, Inc. (“ACI”) and the non-attest business of the Seff Group, P.C. (“Seff”). Aggregate consideration for such acquisitions was approximately $40 million in cash, $2.1 million in our common stock, and $21.1 million in contingent consideration.

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 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.

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. 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 for both Savitz and Flex-Pay are reported in the Benefit and Insurance Services practice group.

Third Quarter 2016 - The acquisition of Ed Jacobs, 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.

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.”

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 our common stock, and $8.5 million in contingent consideration.

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 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.

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. 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 for both PRG and Cottonwood are reported in the Benefits and Insurance Services practice group.

Annualized revenue for these acquisitions is estimated to be approximately $12.1 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.”

The following table summarizes the amounts of identifiable assets acquired, liabilities assumed and aggregate purchase price for the acquisitions in 2017, 2016 and 2015 (in thousands):

	2017			2016			2015
Cash	$	843		$	10			—
Accounts receivable, net		4,338			6,649			1,501
Funds held for clients		—			37,230			—
Property and equipment		48			440			—
Other assets		221			294			52
Identifiable intangible assets		4,229			22,177			7,037
Accounts payable		(1,283	)		—			(62	)
Accrued liabilities		(3,503	)		(1,133	)		(1,552	)
Client fund obligations		—			(37,230	)		—
Total identifiable net assets	$	4,893		$	28,437		$	6,976
Goodwill		40,587			34,803			13,471
Aggregate purchase price	$	45,480		$	63,240		$	20,447

The goodwill of $40.6 million, $34.8 million and $13.5 million arising from the acquisitions in 2017, 2016 and 2015, 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 2017, 2016 and 2015.

Client Lists

In 2017, we purchased two client lists, one of which is recorded in the Financial Services practice group and one of which is reported in the Benefit and Insurance Services practice group. Total consideration for these client lists was less than $0.1 million in cash paid at closing and an additional $1.4 million which is contingent upon future financial performance of the client list.

We purchased seven client lists in 2016, 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.

Contingent Earnouts for Previous Acquisitions

Under the terms of the acquisition agreements, we pay cash consideration and issue shares of our common stock as contingent earnout for previous acquisitions. In 2017, 2016 and 2015, we paid cash of $9.8 million, $7.1 million and $12 million, respectively, and issued shares of our common stock of approximately 0.3 million shares, 0.4 million shares and 0.3 million shares, respectively.

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 2017, by $1.5 million, due to lower than originally projected future results of the acquired businesses. In 2016 and 2015, we decreased the fair value of the contingent purchase price liability by $1.3 million and $2.9 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.

Discontinued Operations and Divestitures

12 Months Ended

Dec. 31, 2017

Discontinued Operations And Disposal Groups [Abstract]

Discontinued Operations and Divestitures

Note 19. Discontinued Operations and Divestitures

We divest (through sale or closure) business operations that do not contribute to our long-term objectives for growth, or that are not complementary to our 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.” Discontinued operations primarily consist of two small businesses under the Financial Services segment that were sold in 2015. 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.

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

	2017			2016			2015
Revenue	$	—		$	—		$	6,248
Loss from operations of discontinued operations before income tax expense	$	(1,092	)	$	(917	)	$	(3,518	)
Income tax benefit		(437	)		(375	)		(1,195	)
Loss from operations of discontinued operations, net of tax	$	(655	)	$	(542	)	$	(2,323	)

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

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 31, 2017

Quarterly Financial Information Disclosure [Abstract]

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, 2017 and 2016 (in thousands, except per share amounts).

	2017
	March 31,			June 30,			September 30,			December 31,
Revenue	$	241,459		$	211,016		$	207,723		$	195,142
Operating expenses		192,766			188,120			184,723			189,975
Gross margin		48,693			22,896			23,000			5,167
Corporate general and administrative expenses		8,768			9,232			7,979			7,316
Operating income (loss)		39,925			13,664			15,021			(2,149	)
Other income:
Interest expense		(1,517	)		(1,692	)		(1,777	)		(1,689	)
Gain on sale of operations, net		22			23			-			-
Other income, net		2,737			3,764			2,792			5,196
Total other income, net		1,242			2,095			1,015			3,507
Income from continuing operations before income tax expense		41,167			15,759			16,036			1,358
Income tax expense (benefit)		16,141			4,343			6,172			(3,368	)
Income from continuing operations		25,026			11,416			9,864			4,726
(Loss) gain from operations of discontinued operations, net of tax		(152	)		(418	)		(206	)		121
Net income	$	24,874		$	10,998		$	9,658		$	4,847
Earnings (loss) per share:
Basic:
Continuing operations	$	0.47		$	0.21		$	0.18		$	0.09
Discontinued operations		—			(0.01	)		—			—
Net income	$	0.47		$	0.20		$	0.18		$	0.09
Diluted:
Continuing operations	$	0.45		$	0.20		$	0.18		$	0.08
Discontinued operations		—			(0.01	)		—			—
Net income	$	0.45		$	0.19		$	0.18		$	0.08
Basic weighted average common shares		53,293			53,968			54,142			54,034
Diluted weighted average common shares		55,214			55,831			55,827			55,822

	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

Segment Disclosures

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Segment Disclosures

Note 21. Segment Disclosures

Our business units have been aggregated into three practice groups: (i) Financial Services, (ii) Benefits and Insurance Services and (iii) National Practices, 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 our non-qualified deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

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.

We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2017, 2016 and 2015 was as follows (in thousands):

	Year Ended December 31,
	2017		2016		2015
United States	$	853,802	$	798,420	$	748,971
Canada		1,538		1,412		1,451
Total revenue	$	855,340	$	799,832	$	750,422

There is no one customer that represents a significant portion of our revenue.

Segment information for the years ended December 31, 2017, 2016 and 2015 is presented below (in thousands). We do not manage our assets on a segment basis, therefore segment assets are not presented below.

	For the Year Ended December 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	540,315	$	283,909		$	31,116		$	—		$	855,340
Operating expenses		468,089		236,317			28,382			22,796			755,584
Gross margin		72,226		47,592			2,734			(22,796	)		99,756
Corporate general and administrative expenses		—		—			—			33,295			33,295
Operating income (loss)		72,226		47,592			2,734			(56,091	)		66,461
Other income (expense):
Interest expense		—		(36	)		—			(6,639	)		(6,675	)
Gain on sale of operations, net		—		—			—			45			45
Other income (expense), net		158		442			(8	)		13,897			14,489
Total other income (expense)		158		406			(8	)		7,303			7,859
Income (loss) from continuing operations before income tax expense	$	72,384	$	47,998		$	2,726		$	(48,788	)	$	74,320

	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)

Subsequent Events	12 Months Ended
Subsequent Events	Dec. 31, 2017
Subsequent Events [Abstract]
Subsequent Events	Note 22. Subsequent Events Subsequent to December 31, 2017 up to the date of this filing, we repurchased approximately 25 thousand shares in the open market at a total cost of approximately $0.4 million under our current Rule 10b5-1 trading plan, which allows us to repurchase shares below a predetermined price per share. On February 8, 2018, our Board of Directors authorized the continuation of the Share Repurchase Program, which has been renewed annually for the past fourteen years. It is effective beginning April 1, 2018, to which the amount of shares to be purchased will be reset to 5 million, and expires one year from the respective effective date. This authorization allows us to purchase shares of our common stock (i) in the open market, (ii) in privately negotiated transactions, or (iii) under Rule 10b5-1 trading plans. Privately negotiated transactions may include purchases from our employees, Officers and Directors, in accordance with SEC rules. Rule 10b5-1 trading plans allow for repurchases during periods when we would not normally be active in the trading market due to regulatory restrictions. The Share Repurchase Program does not obligate us to acquire any specific number of shares and may be suspended at any time. At December 31, 2017, the current program had approximately 3.8 million remaining shares of our common stock that may yet still be purchased through the March 31, 2018 expiration date. Effective February 1, 2018, we acquired Laurus Transaction Advisors, L.L.C. (“Laurus”). Located in Denver, Colorado,Laurus provides buy-side and sell-side financial and accounting due diligence services for merger and acquisition transactions to private equity groups as well as public and private companies. Laurus recorded $5.6 million in revenue in 2017, and will be integrated into our current Transaction Advisory Services group.

Basis of Presentation and Significant Accounting Policies (Policies)

12 Months Ended

Dec. 31, 2017

Organization Consolidation And Presentation Of Financial Statements [Abstract]

Organization

Basis of Presentation

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

Contingent Purchase Price Liabilities

Revenue Recognition

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 recognized 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 fees earned.

•

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

•

National Practices — Business units comprising the National Practices group offer a variety of services which are described below:

•

Operating Expenses

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.

•

Operating Leases

New Accounting Pronouncements

Accounting Standards Adopted in 2017

Accounting Standards Not Yet Adopted

•

Basis of Presentation and Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2017

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, 2017

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net balances at December 31, 2017 and 2016 were as follows (in thousands):

	2017			2016
Trade accounts receivable	$	139,730		$	132,880
Unbilled revenue, at net realizable value		62,397			55,982
Total accounts receivable		202,127			188,862
Allowance for doubtful accounts		(13,827	)		(13,508	)
Accounts receivable, net	$	188,300		$	175,354

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):

	2017			2016			2015
Balance at beginning of period	$	(13,508	)	$	(12,659	)	$	(11,915	)
Provision for losses		(5,529	)		(4,154	)		(5,804	)
Charge-offs, net of recoveries		5,210			3,305			5,060
Balance at end of period	$	(13,827	)	$	(13,508	)	$	(12,659	)

Property and Equipment, Net (Tables)

12 Months Ended

Dec. 31, 2017

Property Plant And Equipment [Abstract]

Summary of Property and Equipment, Net

Property and equipment, net at December 31, 2017 and 2016 consisted of the following (in thousands):

	2017			2016
Buildings and leasehold improvements	$	26,289		$	19,841
Furniture and fixtures		25,835			23,893
Capitalized software		36,639			36,429
Equipment		13,615			11,751
Total property and equipment		102,378			91,914
Accumulated depreciation and amortization		(76,297	)		(72,464	)
Property and equipment, net	$	26,081		$	19,450

Goodwill and Other Intangible Assets, Net (Tables)

12 Months Ended

Dec. 31, 2017

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, 2017 and 2016 were as follows (in thousands):

	Financial Services		Benefits and Insurance Services		National Practices		Total Goodwill
December 31, 2015	$	267,485	$	178,534	$	1,666	$	447,685
Additions		3,845		35,954		—		39,799
December 31, 2016	$	271,330	$	214,488	$	1,666	$	487,484
Additions		35,531		5,409		—		40,940
December 31, 2017	$	306,861	$	219,897	$	1,666	$	528,424

Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at December 31, 2017 and 2016 were as follows (in thousands):

	2017			2016
Goodwill	$	528,424		$	487,484
Intangibles :
Client lists		177,221			172,343
Other intangibles		8,767			7,994
Total intangibles		185,988			180,337
Total goodwill and other intangibles assets		714,412			667,821
Accumulated amortization:
Client lists		(97,063	)		(80,560	)
Other intangibles		(4,143	)		(2,860	)
Total accumulated amortization		(101,206	)		(83,420	)
Goodwill and other intangible assets, net	$	613,206		$	584,401

Financial Instruments (Tables)

12 Months Ended

Dec. 31, 2017

Investments All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes our bond activity for the years ended December 31, 2017 and 2016 (in thousands):

	2017			2016
Fair value at January 1	$	44,573		$	43,142
Purchases		15,546			11,355
Sales		(940	)		(2,900	)
Maturities and calls		(7,845	)		(6,878	)
Decrease in bond premium		(160	)		(106	)
Fair market value adjustment		(73	)		(40	)
Fair value at December 31	$	51,101		$	44,573

Summary of Outstanding Interest Rate Swaps

	December 31, 2017
	Notional Amount		Fair Value		Balance Sheet Location
Interest rate swaps	$	55,000	$	1,055	Other non-current assets
Interest rate swap	$	15,000	$	76	Other current assets

	December 31, 2016
	Notional Amount		Fair Value		Balance Sheet Location
Interest rate swaps	$	50,000	$	525	Other non-current assets
Interest rate swap	$	10,000	$	4	Other 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, 2017 and 2016 (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
	2017		2016		2017			2016
Interest rate swap	$	379	$	182	$	(132	)	$	(410	)	Interest expense

Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2017

Fair Value Disclosures [Abstract]

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

The following table summarizes our assets and liabilities at December 31, 2017 and 2016 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, 2017			December 31, 2016
Deferred compensation plan assets		1	$	85,589		$	69,912
Corporate and municipal bonds		1	$	51,101		$	44,573
Deferred compensation plan liabilities		1	$	(85,589	)	$	(69,912	)
Interest rate swap		2	$	1,131		$	529
Contingent purchase price liabilities		3	$	(37,574	)	$	(33,709	)

Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

	Contingent Purchase Price Liabilities
Beginning balance — January 1, 2016	$	(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	)
Additions from business acquisitions		(19,291	)
Settlement of contingent purchase price payable		13,932
Change in fair value of contingency		2,128
Change in net present value of contingency		(634	)
Balance — December 31, 2017	$	(37,574	)

Income Taxes (Tables)

12 Months Ended

Dec. 31, 2017

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):

	2017		2016		2015
United States	$	74,151	$	66,848	$	57,665
Foreign (Canada)		169		158		167
Total	$	74,320	$	67,006	$	57,832

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

Income tax expense (benefit) included in the accompanying Consolidated Statements of Comprehensive Income for the years ended December 31, 2017, 2016 and 2015 was as follows (in thousands):

	2017			2016			2015
Continuing operations :
Current:
Federal	$	21,086		$	18,816		$	18,079
Foreign		45			42			43
State and local		2,475			2,681			2,694
Total		23,606			21,539			20,816
Deferred:
Federal		(1,086	)		4,148			1,060
State and local		768			712			953
Total		(318	)		4,860			2,013
Total income tax expense from continuing operations		23,288			26,399			22,829
Discontinued operations :
Operations of discontinued operations:
Current		(418	)		(365	)		(1,263	)
Deferred		(19	)		(10	)		68
Total		(437	)		(375	)		(1,195	)
Gain on disposal of discontinued operations:
Current		—			—			427
Deferred		—			—			(344	)
Total		—			—			83
Total income tax expense from discontinued operations		(437	)		(375	)		(1,112	)
Total income tax expense	$	22,851		$	26,024		$	21,717

Provision for Income Taxes Attributable to Income from Continuing Operations

	2017			2016			2015
Tax at statutory rate (35%)	$	26,012		$	23,452		$	20,241
State taxes (net of federal benefit)		2,945			2,643			2,899
Business meals and entertainment — non-deductible		820			784			779
Reserves for uncertain tax positions		(35	)		(87	)		(324	)
Share-based compensation		(3,837	)		—			—
Impact of the Tax Cuts and Jobs Act of 2017		(2,487	)		—			—
Net change in state tax rate		95			(64	)		(1,046	)
Other, net		(225	)		(329	)		280
Provision for income taxes from continuing operations	$	23,288		$	26,399		$	22,829
Effective income tax rate		31.3	%		39.4	%		39.5	%

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, 2017 and 2016, were as follows (in thousands):

	2017			2016
Deferred tax assets:
Net operating loss carryforwards	$	1,229		$	884
Allowance for doubtful accounts		3,022			4,486
Employee benefits and compensation		21,155			29,166
Lease costs		3,611			2,772
State tax credit carryforwards		1,385			1,489
Other deferred tax assets		1,161			2,951
Total gross deferred tax assets		31,563			41,748
Less: valuation allowance		(1,657	)		(1,314	)
Total deferred tax assets, net	$	29,906		$	40,434
Deferred tax liabilities:
Accrued interest	$	819		$	2,494
Client list intangible assets		1,513			2,717
Goodwill and other intangibles		30,913			38,646
Other deferred tax liabilities		-			122
Total gross deferred tax liabilities	$	33,245		$	43,979
Net deferred tax liability	$	(3,339	)	$	(3,545	)

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):

	2017			2016			2015
Balance at January 1	$	4,090		$	4,287		$	4,591
Additions for tax positions of the current year		123			110			126
Settlements of prior year positions		—			(11	)		(94	)
Lapse of statutes of limitation		(331	)		(296	)		(336	)
Balance at December 31		3,882			4,090			4,287

Debt and Financing Arrangements (Tables)

12 Months Ended

Dec. 31, 2017

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

Rates for the years ended December 31, 2017 and 2016 were as follows (includes bank debt and interest rate swaps):

	2017	2016
Weighted average rates	2.72%	2.43%
Range of effective rates	2.19% - 4.75%	1.82% - 3.75%

Summary of Recognized Interest Expense

For the years ended December 31, 2017, 2016 and 2015, we recognized interest expense as follows (in thousands):

	2017		2016		2015
Credit facility (1)	$	6,675	$	6,585	$	4,320
2010 Notes (2)		—		—		4,559
2006 Notes (3)		—		8		23
Balance at December 31	$	6,675	$	6,593	$	8,902

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

(2)

(3)	We redeemed the remaining 3.125% Convertible Senior Subordinated Notes (the “2006 Notes”) during the second quarter of 2016 under an optional early redemption provision.

Accumulated Other Comprehensive Loss (Tables)

12 Months Ended

Dec. 31, 2017

Equity [Abstract]

Components of Accumulated Other Comprehensive Loss

The components of accumulated other comprehensive loss at December 31, 2017 and 2016 were as follows (in thousands):

	2017			2016
Net unrealized loss on available-for-sale securities, net of income tax benefit of $157 and $129, respectively	$	(236	)	$	(194	)
Net unrealized gain on interest rate swap, net of income tax expense of $419 and $196, respectively		712			333
Foreign currency translation		(658	)		(643	)
Accumulated other comprehensive loss	$	(182	)	$	(504	)

Lease Commitments (Tables)

12 Months Ended

Dec. 31, 2017

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, 2017 were as follows (in thousands):

Year Ending December 31,	Gross Operating Lease Commitments		Sub-Leases		Net Operating Lease Commitments
2018	$	35,239	$	283	$	34,956
2019		31,459		234		31,225
2020		26,793		234		26,559
2021		21,451		-		21,451
2022		18,979		—		18,979
Thereafter		70,244		—		70,244
Total	$	204,165	$	751	$	203,414

Employee Share Plans (Tables)

12 Months Ended

Dec. 31, 2017

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Fair Value Option Award Weighted Average Assumptions Used

	2017			2016			2015
Expected volatility (1)		22.22%			24.88	%		26.65	%
Expected option life (years) (2)		4.61			4.62			4.64
Risk-free interest rate (3)		1.85%			1.12	%		1.32	%
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, 2017, 2016 and 2015, we recognized compensation expense for these awards as follows (in thousands):

	2017		2016		2015
Stock options	$	2,105	$	2,253	$	2,541
Restricted stock awards		3,600		3,472		3,188
Total share-based compensation expense before income tax benefit	$	5,705	$	5,725	$	5,729

Stock Award Activity

Stock option activity during the year ended December 31, 2017 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, 2016		4,376		$	8.02
Granted		654		$	15.54
Exercised		(1,176	)	$	6.81
Expired or canceled		(10	)	$	7.79
Outstanding at December 31, 2017		3,844		$	9.67	3.15 years	$	22.3
Vested and exercisable at December 31, 2017		2,004		$	7.85	2.20 years	$	15.2

Roll Forward of RSU Activity

Restricted stock award activity during the year ended December 31, 2017 was as follows:

	Number of Shares (in thousands)			Weighted Average Grant-Date Fair Value (1)
Non-vested at December 31, 2016		827		$	9.14
Granted		295		$	14.90
Vested		(395	)	$	8.61
Forfeited		(3	)	$	8.36
Non-vested at December 31, 2017		724		$	11.78

(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, 2017

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

	Year Ended December 31,
	2017		2016		2015
Numerator:
Income from continuing operations	$	51,032	$	40,607	$	35,003
Denominator:
Basic
Weighted average common shares outstanding		53,862		52,321		50,280
Diluted
Stock options (1)		1,499		870		876
Restricted stock awards		328		261		277
Contingent shares (2)		-		61		29
Convertible senior subordinated notes (3)		—		—		1,231
Diluted weighted average common shares outstanding		55,689		53,513		52,693
Earnings Per Share:
Basic earnings per share from continuing operations	$	0.95	$	0.78	$	0.70
Diluted earnings per share from continuing operations	$	0.92	$	0.76	$	0.66

(1)	For the years ended December 31, 2017, 2016 and 2015, a total of 0.5 million, 0.8 million and 1.5 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 us 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 in 2015, which exceeded the conversion price of $7.41.

Supplemental Cash Flow Disclosures (Tables)

12 Months Ended

Dec. 31, 2017

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, 2017, 2016 and 2015 were as follows (in thousands):

	2017		2016		2015
Interest	$	6,117	$	6,019	$	7,986
Income taxes	$	25,085	$	19,314	$	23,558

Acquisitions (Tables)

12 Months Ended

Dec. 31, 2017

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 2017, 2016 and 2015 (in thousands):

	2017			2016			2015
Cash	$	843		$	10			—
Accounts receivable, net		4,338			6,649			1,501
Funds held for clients		—			37,230			—
Property and equipment		48			440			—
Other assets		221			294			52
Identifiable intangible assets		4,229			22,177			7,037
Accounts payable		(1,283	)		—			(62	)
Accrued liabilities		(3,503	)		(1,133	)		(1,552	)
Client fund obligations		—			(37,230	)		—
Total identifiable net assets	$	4,893		$	28,437		$	6,976
Goodwill		40,587			34,803			13,471
Aggregate purchase price	$	45,480		$	63,240		$	20,447

Discontinued Operations and Divestitures (Tables)

12 Months Ended

Dec. 31, 2017

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):

	2017			2016			2015
Revenue	$	—		$	—		$	6,248
Loss from operations of discontinued operations before income tax expense	$	(1,092	)	$	(917	)	$	(3,518	)
Income tax benefit		(437	)		(375	)		(1,195	)
Loss from operations of discontinued operations, net of tax	$	(655	)	$	(542	)	$	(2,323	)

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

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 31, 2017

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, 2017 and 2016 (in thousands, except per share amounts).

	2017
	March 31,			June 30,			September 30,			December 31,
Revenue	$	241,459		$	211,016		$	207,723		$	195,142
Operating expenses		192,766			188,120			184,723			189,975
Gross margin		48,693			22,896			23,000			5,167
Corporate general and administrative expenses		8,768			9,232			7,979			7,316
Operating income (loss)		39,925			13,664			15,021			(2,149	)
Other income:
Interest expense		(1,517	)		(1,692	)		(1,777	)		(1,689	)
Gain on sale of operations, net		22			23			-			-
Other income, net		2,737			3,764			2,792			5,196
Total other income, net		1,242			2,095			1,015			3,507
Income from continuing operations before income tax expense		41,167			15,759			16,036			1,358
Income tax expense (benefit)		16,141			4,343			6,172			(3,368	)
Income from continuing operations		25,026			11,416			9,864			4,726
(Loss) gain from operations of discontinued operations, net of tax		(152	)		(418	)		(206	)		121
Net income	$	24,874		$	10,998		$	9,658		$	4,847
Earnings (loss) per share:
Basic:
Continuing operations	$	0.47		$	0.21		$	0.18		$	0.09
Discontinued operations		—			(0.01	)		—			—
Net income	$	0.47		$	0.20		$	0.18		$	0.09
Diluted:
Continuing operations	$	0.45		$	0.20		$	0.18		$	0.08
Discontinued operations		—			(0.01	)		—			—
Net income	$	0.45		$	0.19		$	0.18		$	0.08
Basic weighted average common shares		53,293			53,968			54,142			54,034
Diluted weighted average common shares		55,214			55,831			55,827			55,822

	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

Segment Disclosures (Tables)

12 Months Ended

Dec. 31, 2017

Segment Reporting [Abstract]

Schedule of Revenue from External Customers

We operate in the United States and Canada and revenue generated from such operations during the years ended December 31, 2017, 2016 and 2015 was as follows (in thousands):

	Year Ended December 31,
	2017		2016		2015
United States	$	853,802	$	798,420	$	748,971
Canada		1,538		1,412		1,451
Total revenue	$	855,340	$	799,832	$	750,422

Summary of Segment Information

	For the Year Ended December 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices			Corporate and Other			Total
Revenue	$	540,315	$	283,909		$	31,116		$	—		$	855,340
Operating expenses		468,089		236,317			28,382			22,796			755,584
Gross margin		72,226		47,592			2,734			(22,796	)		99,756
Corporate general and administrative expenses		—		—			—			33,295			33,295
Operating income (loss)		72,226		47,592			2,734			(56,091	)		66,461
Other income (expense):
Interest expense		—		(36	)		—			(6,639	)		(6,675	)
Gain on sale of operations, net		—		—			—			45			45
Other income (expense), net		158		442			(8	)		13,897			14,489
Total other income (expense)		158		406			(8	)		7,303			7,859
Income (loss) from continuing operations before income tax expense	$	72,384	$	47,998		$	2,726		$	(48,788	)	$	74,320

	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)

Basis of Presentation and Significant Accounting Policies - Additional Information (Detail) $ in Thousands, shares in Millions		3 Months Ended								12 Months Ended
	Nov. 01, 2017 Reporting_Unit	Dec. 31, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jun. 30, 2017 USD ($)	Mar. 31, 2017 USD ($)	Dec. 31, 2016 USD ($)	Sep. 30, 2016 USD ($)	Jun. 30, 2016 USD ($)	Mar. 31, 2016 USD ($)	Dec. 31, 2017 USD ($) Practice_Groups Reporting_Unit shares	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)	Jan. 01, 2018 USD ($)	Dec. 31, 2014 USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of practice groups \| Practice_Groups										3
Fees earned under administrative service agreement										$ 156,400	$ 144,800	$ 137,500
Maximum maturity period of investments										3 months
Allowance for doubtful accounts		$ 13,827				$ 13,508				$ 13,827	13,508	12,659		$ 11,915
Software purchased or developed, estimated useful life										7 years
Goodwill		528,424				487,484				$ 528,424	487,484	447,685
Total assets		1,176,231				1,118,588				1,176,231	1,118,588
Total stockholders' equity		530,879				480,021				$ 530,879	480,021	427,948		399,845
Number of reporting units \| Reporting_Unit	5									5
Intangible assets amortization period										7 years 1 month 6 days
Shares vesting term										4 years
Unsecured credit facility		400,000								$ 400,000
Contract payment terms										90 days
Total personnel costs										$ 596,400	544,800	502,800
Total occupancy costs										46,300	45,700	41,400
Income tax expense (benefit)		(3,368)	$ 6,172	$ 4,343	$ 16,141	(967)	$ 7,260	$ 5,306	$ 14,800	23,288	26,399	22,829
Retained Earnings [Member]
Summary Of Significant Accounting Policies [Line Items]
Total stockholders' equity		$ 345,302				$ 294,925				$ 345,302	$ 294,925	$ 254,860		$ 220,753
Accounting Standards Update 2016-09 [Member]
Summary Of Significant Accounting Policies [Line Items]
Increase of diluted shares \| shares										0.5
Income tax expense (benefit)										$ (3,800)
Minimum [Member]
Summary Of Significant Accounting Policies [Line Items]
Intangible assets amortization period										2 years
Minimum [Member] \| Accounting Standards Update 2014-09 \| Retained Earnings [Member] \| Subsequent Event
Summary Of Significant Accounting Policies [Line Items]
Cumulative effect adjustment to retained earnings													$ 1,500
Maximum [Member]
Summary Of Significant Accounting Policies [Line Items]
Intangible assets amortization period										15 years
Maximum [Member] \| Accounting Standards Update 2014-09 \| Retained Earnings [Member] \| Subsequent Event
Summary Of Significant Accounting Policies [Line Items]
Cumulative effect adjustment to retained earnings													$ 2,000

Basis of Presentation and Significant Accounting Policies - Summary of Estimated Useful Lives Property and Equipment (Detail)	12 Months Ended
	Dec. 31, 2017
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, 2017	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 139,730	$ 132,880
Unbilled revenue, at net realizable value	62,397	55,982
Total accounts receivable	202,127	188,862
Allowance for doubtful accounts	(13,827)	(13,508)	$ (12,659)	$ (11,915)
Accounts receivable, net	$ 188,300	$ 175,354

Accounts Receivable, Net - Schedule of Changes in the Allowance for Doubtful Accounts on Accounts Receivable (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Receivables [Abstract]
Balance at beginning of period	$ (13,508)	$ (12,659)	$ (11,915)
Provision for losses	(5,529)	(4,154)	(5,804)
Charge-offs, net of recoveries	5,210	3,305	5,060
Balance at end of period	$ (13,827)	$ (13,508)	$ (12,659)

Property and Equipment, Net - Summary of Property and Equipment, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 102,378	$ 91,914
Accumulated depreciation and amortization	(76,297)	(72,464)
Property and equipment, net	26,081	19,450
Buildings and Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	26,289	19,841
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	25,835	23,893
Capitalized Software [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	36,639	36,429
Equipment [Member]
Property, Plant and Equipment [Line Items]
Total property and equipment	$ 13,615	$ 11,751

Property and Equipment, Net - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Property Plant And Equipment [Abstract]
Depreciation expense for property and equipment	$ 5.3	$ 5.4	$ 5.7

Goodwill and Other Intangible Assets, Net - Changes in Carrying Amount of Goodwill by Operating Segment (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 487,484	$ 447,685
Additions	40,940	39,799
Goodwill	528,424	487,484
Financial Services [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	271,330	267,485
Additions	35,531	3,845
Goodwill	306,861	271,330
Benefits and Insurance Services [Member]
Finite-Lived Intangible Assets [Line Items]
Goodwill	214,488	178,534
Additions	5,409	35,954
Goodwill	219,897	214,488
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, 2017 USD ($) Reporting_Unit	Dec. 31, 2017 USD ($) Reporting_Unit	Dec. 31, 2016 USD ($)	Dec. 31, 2015 USD ($)
Finite-Lived Intangible Assets [Line Items]
Number of reporting units \| Reporting_Unit	5	5
Goodwill, Impairment Loss	$ 0
Intangible assets amortization period		7 years 1 month 6 days
2018		$ 17,100,000
2019		12,900,000
2020		11,600,000
2021		10,300,000
2022		$ 8,500,000
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		$ 17,800,000	$ 16,700,000	$ 14,700,000
Intangible assets amortization period		7 years
Other Intangible Assets [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible assets amortization period		8 years 3 months 18 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		12 years

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 528,424	$ 487,484	$ 447,685
Intangible assets:
Total intangible assets	185,988	180,337
Total goodwill and other intangibles assets	714,412	667,821
Accumulated amortization:
Total accumulated amortization	(101,206)	(83,420)
Goodwill and other intangible assets, net	613,206	584,401
Client Lists [Member]
Intangible assets:
Total intangible assets	177,221	172,343
Accumulated amortization:
Total accumulated amortization	(97,063)	(80,560)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	8,767	7,994
Accumulated amortization:
Total accumulated amortization	$ (4,143)	$ (2,860)

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Investments Debt And Equity Securities [Abstract]
Corporate and municipal bonds	$ 49.5	$ 42.4
Maturity dates of bonds, start date	2018-01
Maturity dates of bonds, end date	2023-12

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 44,573	$ 43,142
Purchases	15,546	11,355
Sales	(940)	(2,900)
Maturities and calls	(7,845)	(6,878)
Decrease in bond premium	(160)	(106)
Fair market value adjustment	(73)	(40)
Fair value at end of period	$ 51,101	$ 44,573

Financial Instruments (Interest Rate Swaps) - Additional Information (Detail) - Interest Rate Swap [Member]	12 Months Ended
	Dec. 31, 2017 USD ($) Interest_Rate_Swaps	Dec. 31, 2016 USD ($)
Schedule Of Available For Sale Securities [Line Items]
Fair value hedging instruments	$ 0	$ 0
Interest rate swap, description of interest received	interest that varies with the one-month LIBOR
Derivative, Type of Interest Rate Paid on Swap	fixed
November 2018 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 15,000,000
Interest rate swap, fixed interest rate	1.155%
October 2020 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 25,000,000
Interest rate swap, fixed interest rate	1.30%
February 2021 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 10,000,000
Interest rate swap, fixed interest rate	1.12%
May 2022 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 20,000,000
Interest rate swap, fixed interest rate	1.77%
Second Quarter 2017 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 20,000,000
Interest rate swap, term	5 years
Fourth Quarter 2017 [Member]
Schedule Of Available For Sale Securities [Line Items]
Number of interest rate swaps \| Interest_Rate_Swaps	1
Notional value	$ 10,000,000

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 55,000,000	$ 50,000,000
Fair Value	1,055,000	525,000
Other Current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	15,000,000	10,000,000
Fair Value	$ 76,000	$ 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, 2017	Dec. 31, 2016
Derivatives, Fair Value [Line Items]
Gain recognized in AOCL, net of tax	$ 379	$ 182
Loss reclassified from AOCL into expense	$ (132)	$ (410)

Fair Value Measurements - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2017	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
Decrease in fair value of contingent purchase price liabilities	2,128,000	1,342,000	$ 2,853,000
Other Income, net [Member]
Fair Value Measurements, Recurring and Nonrecurring, Valuation Techniques [Line Items]
Decrease in fair value of contingent purchase price liabilities	$ 1,500,000	$ 1,300,000

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Corporate and municipal bonds	$ 51,101	$ 44,573	$ 43,142
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	85,589	69,912
Corporate and municipal bonds	51,101	44,573
Deferred compensation plan liabilities	(85,589)	(69,912)
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swap	1,131	529
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (37,574)	$ (33,709)

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, 2017	Dec. 31, 2016
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (33,709)
Ending balance	(37,574)	$ (33,709)
Contingent Purchase Price Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(33,709)	(24,817)
Additions from business acquisitions	(19,291)	(21,088)
Settlement of contingent purchase price payable	13,932	11,202
Change in fair value of contingency	2,128	1,342
Change in net present value of contingency	(634)	(348)
Ending balance	$ (37,574)	$ (33,709)

Income Taxes - Income from Continuing Operations Before Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
United States	$ 74,151	$ 66,848	$ 57,665
Foreign (Canada)	169	158	167
Income (loss) from continuing operations before income tax expense (benefit)	$ 74,320	$ 67,006	$ 57,832

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, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal									$ 21,086	$ 18,816	$ 18,079
Foreign									45	42	43
State and local									2,475	2,681	2,694
Total									23,606	21,539	20,816
Deferred:
Federal									(1,086)	4,148	1,060
State and local									768	712	953
Total									(318)	4,860	2,013
Provision for income taxes from continuing operations	$ (3,368)	$ 6,172	$ 4,343	$ 16,141	$ (967)	$ 7,260	$ 5,306	$ 14,800	23,288	26,399	22,829
Operations of discontinued operations:
Current									(418)	(365)	(1,263)
Deferred									(19)	(10)	68
Total									(437)	(375)	(1,195)
Gain on disposal of discontinued operations:
Current											427
Deferred											(344)
Total											83
Total income tax expense from discontinued operations									(437)	(375)	(1,112)
Total income tax expense									$ 22,851	$ 26,024	$ 21,717

Income Taxes - Provision for Income Taxes Attributable to Income from Continuing Operations (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Tax at statutory rate (35%)									$ 26,012	$ 23,452	$ 20,241
State taxes (net of federal benefit)									2,945	2,643	2,899
Business meals and entertainment — non-deductible									820	784	779
Reserves for uncertain tax positions									(35)	(87)	(324)
Share-based compensation									(3,837)
Impact of the Tax Cuts and Jobs Act of 2017									(2,487)
Net change in state tax rate									95	(64)	(1,046)
Other, net									(225)	(329)	280
Provision for income taxes from continuing operations	$ (3,368)	$ 6,172	$ 4,343	$ 16,141	$ (967)	$ 7,260	$ 5,306	$ 14,800	$ 23,288	$ 26,399	$ 22,829
Effective income tax rate									31.30%	39.40%	39.50%

Income Taxes - Provision for Income Taxes Attributable to Income from Continuing Operations (Parenthetical) (Detail)	12 Months Ended
	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Statutory income tax rate	35.00%

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended		12 Months Ended
	Jan. 31, 2018	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Contingency [Line Items]
income tax benefit reflected in additional paid-in-capital				$ 1,004	$ 772
Tax Cuts and Jobs Act of 2017, income tax benefit			$ 2,500
Effective income tax rate			31.30%	39.40%	39.50%
Corporate income tax			35.00%
Tax reduction due to ASU 2016-09 & Tax Act			8.50%
Change in valuation allowance for deferred tax assets related to tax reform act			$ 300
Increase (Decrease) in valuation allowance due to state net operating loss and tax credit carryforwards				$ (100)
State net operating loss carryforwards			28,000
State tax credit carryforwards			1,400
Unrecognized tax benefits that would impact effective tax rate			2,900
Reductions in the liability for unrecognized tax benefits due to expiration of statues of limitation			1,200
Accrued interest expense			200	200
Liability for interest expense			600	400
Liability for penalties			$ 300	300
Earliest Tax Year [Member] \| State [Member]
Income Tax Contingency [Line Items]
Net operating loss carryforwards experiation period			2018
Tax credit carryforwards experiation period			2018
Latest Tax Year [Member] \| State [Member]
Income Tax Contingency [Line Items]
Net operating loss carryforwards experiation period			2037
Tax credit carryforwards experiation period			2028
2013 and 2014 [Member] \| Internal Revenue Service [Member]
Income Tax Contingency [Line Items]
Audit settlement, net		$ 500
Scenario, Forecast
Income Tax Contingency [Line Items]
Corporate income tax	21.00%
Non-Qualified Stock Option [Member] \| Restricted Stock Awards [Member]
Income Tax Contingency [Line Items]
income tax benefit reflected in additional paid-in-capital				$ 1,100	$ 900
Non-Qualified Stock Option [Member] \| Restricted Stock Awards [Member] \| Income Tax Expenses [Member]
Income Tax Contingency [Line Items]
income tax benefit reflected in additional paid-in-capital			$ 3,800

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, 2017	Dec. 31, 2016
Income Tax Disclosure [Abstract]
Net operating loss carryforwards	$ 1,229	$ 884
Allowance for doubtful accounts	3,022	4,486
Employee benefits and compensation	21,155	29,166
Lease costs	3,611	2,772
State tax credit carryforwards	1,385	1,489
Other deferred tax assets	1,161	2,951
Total gross deferred tax assets	31,563	41,748
Less: valuation allowance	(1,657)	(1,314)
Total deferred tax assets, net	29,906	40,434
Accrued interest	819	2,494
Client list intangible assets	1,513	2,717
Goodwill and other intangibles	30,913	38,646
Other deferred tax liabilities		122
Total gross deferred tax liabilities	33,245	43,979
Net deferred tax liability	$ (3,339)	$ (3,545)

Income Taxes - Summary of Reconciliation of Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Income Tax Disclosure [Abstract]
Beginning Balance	$ 4,090	$ 4,287	$ 4,591
Additions for tax positions of the current year	123	110	126
Settlements of prior year positions		(11)	(94)
Lapse of statutes of limitation	(331)	(296)	(336)
Ending Balance	$ 3,882	$ 4,090	$ 4,287

Debt and Financing Arrangements - Additional Information (Detail) $ in Millions	Dec. 31, 2017 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, 2017 USD ($) Bank	Dec. 31, 2016 USD ($)
Debt Disclosure [Abstract]
Unsecured credit facility	$ 400,000
Group of participating banks \| Bank	8
Outstanding balance under applicable credit facility	$ 178,500	$ 191,400
Available funds under credit facility	$ 175,000

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.

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	Dec. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Weighted average rates	2.72%	2.43%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	2.19%	1.82%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	4.75%	3.75%

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Total interest expense	$ 1,689	$ 1,777	$ 1,692	$ 1,517	$ 1,574	$ 1,760	$ 1,733	$ 1,526	$ 6,675	$ 6,593	$ 8,902
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense											4,559
Credit Facility [Member]
Debt Instrument [Line Items]
Total interest expense									$ 6,675	6,585	4,320
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Total interest expense										$ 8	$ 23

Debt and Financing Arrangements - Summary of Recognized Interest Expense (Parenthetical) (Detail) - USD ($)		3 Months Ended	12 Months Ended
	Oct. 01, 2015	Jun. 30, 2015	Dec. 31, 2017	Jun. 30, 2016
2010 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Maturity date of notes			Oct. 01, 2015
Principal amount of notes	$ 48,400
Conversion value of Notes	$ 71,800
Partial extinguishment of debt		$ 49,300
Interest rate on Notes			4.875%
2006 Convertible Senior Subordinated Notes [Member]
Debt Instrument [Line Items]
Interest rate on Notes				3.125%

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Net unrealized loss on available-for-sale securities, net of income tax benefit of $157 and $129, respectively	$ (236)	$ (194)
Net unrealized gain on interest rate swap, net of income tax expense of $419 and $196, respectively	712	333
Foreign currency translation	(658)	(643)
Accumulated other comprehensive loss	$ (182)	$ (504)

Accumulated Other Comprehensive Loss - Components of Accumulated Other Comprehensive Loss (Parenthetical) (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Unrealized gains (losses) on available for sale securities, income tax (benefit) expense	$ 157	$ 129
Unrealized gain on interest rate swaps, income tax expense	$ 419	$ 196

Lease Commitments - Schedule of Future Minimum Cash Commitments Under Operating Leases (Detail) $ in Thousands	Dec. 31, 2017 USD ($)
Operating Leases, Future Minimum Payments Due, Fiscal Year Maturity [Abstract]
Gross Operating Lease Commitments, 2018	$ 35,239
Gross Operating Lease Commitments, 2019	31,459
Gross Operating Lease Commitments, 2020	26,793
Gross Operating Lease Commitments, 2021	21,451
Gross Operating Lease Commitments, 2022	18,979
Gross Operating Lease Commitments, Thereafter	70,244
Gross Operating Lease Commitments, Total	204,165
Sub-Leases, 2018	283
Sub-Leases, 2019	234
Sub-Leases, 2020	234
Sub-Leases, 2021	0
Sub-Leases, 2022	0
Sub-Leases, Thereafter	0
Sub-Leases, Total	751
Net Operating Lease Commitments, 2018	34,956
Net Operating Lease Commitments, 2019	31,225
Net Operating Lease Commitments, 2020	26,559
Net Operating Lease Commitments, 2021	21,451
Net Operating Lease Commitments, 2022	18,979
Net Operating Lease Commitments , Thereafter	70,244
Net Operating Lease Commitments, Total	$ 203,414

Lease Commitments - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Lease Commitments [Abstract]
Rent expense incurred under operating lease	$ 38.4	$ 37.0	$ 35.7

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($) $ in Millions	Dec. 31, 2017	Dec. 31, 2016
Commitments And Contingencies Disclosure [Abstract]
Letters of credit outstanding	$ 2.3	$ 2.3
License bonds outstanding amount	$ 2.5	$ 2.3

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail) $ in Millions		12 Months Ended
	Sep. 16, 2016 USD ($)	Dec. 31, 2017 USD ($) Plaintiff
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs \| Plaintiff		2
Damages sought amount		$ 16
Altoona Regional Health System [Member] \| Minimum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 142

Employee Benefits - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
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	$ 10,400	$ 9,600	$ 9,000
Non-qualified deferred gains or (losses) of investment	12,100	5,300	$ (700)
Non-qualified deferred compensation plan assets	85,589	69,912
Non-qualified deferred compensation plan liabilities	$ 85,589	$ 69,912

Common Stock - Additional Information (Detail)	12 Months Ended
Common Stock - Additional Information (Detail)	Dec. 31, 2017 USD ($) shares	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($)
Schedule Of Common Stock [Line Items]
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 million
Cost of shares repurchased to settle statutory employee withholding related to vesting of stock awards	$ 19,735,000	$ 9,144,000	$ 36,482,000
Share Repurchase Program [Member]
Schedule Of Common Stock [Line Items]
Stock repurchase program authorized to be repurchased \| shares	1,200,000	800,000
Payment for acquisition of treasury stock	$ 18,300,000	$ 7,800,000
Shares repurchased to settle statutory employee withholding related to vesting of stock awards \| shares	100,000
Cost of shares repurchased to settle statutory employee withholding related to vesting of stock awards		$ 1,400,000
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, 2017	Dec. 31, 2016	Dec. 31, 2015
Retirement Plans [Line Items]
Holding period of stock	1 year
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	$ 3.49	$ 2.40	$ 2.34
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 28 days
Unrecognized compensation cost for restricted stock awards	$ 8,500,000
Total fair value of shares vested during period	3,400,000	$ 3,300,000	$ 3,100,000
Market value of shares awarded during period	$ 4,400,000	$ 3,200,000	$ 3,300,000
2014 Stock Incentive Plan [Member]
Retirement Plans [Line Items]
Share available for future grant	6,400,000
Employee Stock Purchase Plan [Member]
Retirement Plans [Line Items]
Termination date of the Employee Stock Purchase Plan	Jun. 30, 2020
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	$ 2,300,000	$ 1,600,000	$ 2,100,000
Aggregate intrinsic value of stock options exercised	9,400,000	$ 4,200,000	$ 4,600,000
Unrecognized compensation cost for non-vested stock option	$ 5,100,000
Compensation cost for non-vested stock options weighted average period	1 year 3 months 18 days
Maximum [Member]
Retirement Plans [Line Items]
Shares purchased under ESPP	2,000,000
Maximum [Member] \| Restricted Stock Awards [Member]
Retirement Plans [Line Items]
Options awarded under the plans vesting period	4 years
Restricted stock outstanding release from restriction period range	2021-05
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] \| Restricted Stock Awards [Member]
Retirement Plans [Line Items]
Options awarded under the plans vesting period	1 year
Restricted stock outstanding release from restriction period range	2018-02

Employee Share Plans - Schedule of Fair Value Option Award Weighted Average Assumptions Used (Detail)	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Share Based Compensation Arrangement By Share Based Payment Award Fair Value Assumptions And Methodology [Abstract]
Expected volatility	22.22%	24.88%	26.65%
Expected option life (years)	4 years 7 months 9 days	4 years 7 months 13 days	4 years 7 months 20 days
Risk-free interest rate	1.85%	1.12%	1.32%
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, 2017	Dec. 31, 2016	Dec. 31, 2015
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 2,105	$ 2,253	$ 2,541
Restricted stock awards	3,600	3,472	3,188
Total share-based compensation expense before income tax benefit	$ 5,705	$ 5,725	$ 5,729

Employee Share Plans - Stock Award Activity (Detail) $ / shares in Units, shares in Thousands, $ in Millions	12 Months Ended
	Dec. 31, 2017 USD ($) $ / shares shares
Compensation And Retirement Disclosure [Abstract]
Outstanding Beginning balance, Number of Options \| shares	4,376
Granted, Number of Options \| shares	654
Exercised, Number of Options \| shares	(1,176)
Expired or canceled, Number of Options \| shares	(10)
Outstanding Ending balance, Number of Options \| shares	3,844
Vested and exercisable Ending balance, Number of Options \| shares	2,004
Outstanding Beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 8.02
Granted, Weighted Average Exercise Price Per Share \| $ / shares	15.54
Exercised, Weighted Average Exercise Price Per Share \| $ / shares	6.81
Expired or canceled, Weighted Average Exercise Price Per Share \| $ / shares	7.79
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	9.67
Vested and exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 7.85
Weighted Average Remaining Contractual Term, Outstanding	3 years 1 month 24 days
Weighted Average Remaining Contractual Term, Vested and exercisable at December 31, 2017	2 years 2 months 12 days
Aggregate Intrinsic Value, Outstanding Ending Balance \| $	$ 22.3
Aggregate Intrinsic Value, Vested and exercisable at December 31, 2017 \| $	$ 15.2

Employee Share Plans - Roll Forward of RSU Activity (Detail) - Restricted Stock Awards [Member] shares in Thousands	12 Months Ended
	Dec. 31, 2017 $ / shares shares
Schedule Of Summary Of Restricted Stock Unit Activity [Line Items]
Non-vested at December 31, 2016, Number of shares \| shares	827
Granted, Number of shares \| shares	295
Vested, Number of shares \| shares	(395)
Forfeited, Number of shares \| shares	(3)
Non-vested at December 31, 2017, Number of shares \| shares	724
Non-vested at December 31, 2016, Weighted Average Grant-Date Fair Value \| $ / shares	$ 9.14
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	14.90
Vested, Weighted Average Grant-Date Fair Value \| $ / shares	8.61
Forfeited, Weighted Average Grant-Date Fair Value \| $ / shares	8.36
Non-vested at December 31, 2017, Weighted Average Grant-Date Fair Value \| $ / shares	$ 11.78

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, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Numerator:
Income (loss) from continuing operations	$ 4,726	$ 9,864	$ 11,416	$ 25,026	$ (565)	$ 10,987	$ 8,387	$ 21,798	$ 51,032	$ 40,607	$ 35,003
Basic
Weighted average common shares outstanding	54,034	54,142	53,968	53,293	53,019	52,648	52,031	51,572	53,862	52,321	50,280
Diluted
Stock options									1,499	870	876
Restricted stock awards									328	261	277
Contingent shares										61	29
Convertible senior subordinated notes											1,231
Diluted weighted average common shares outstanding	55,822	55,827	55,831	55,214	53,019	53,846	53,079	52,745	55,689	53,513	52,693
Basic earnings per share from continuing operations	$ 0.09	$ 0.18	$ 0.21	$ 0.47	$ (0.01)	$ 0.21	$ 0.16	$ 0.42	$ 0.95	$ 0.78	$ 0.70
Diluted earnings per share from continuing operations	$ 0.08	$ 0.18	$ 0.20	$ 0.45	$ (0.01)	$ 0.20	$ 0.16	$ 0.41	$ 0.92	$ 0.76	$ 0.66

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, 2017	Dec. 31, 2016	Dec. 31, 2015
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
Dilutive impact of potential shares conversion price			$ 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	0.5	0.8	1.5

Supplemental Cash Flow Disclosures - Cash Paid for Interest and Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Supplemental Cash Flow Elements [Abstract]
Interest	$ 6,117	$ 6,019	$ 7,986
Income taxes	$ 25,085	$ 19,314	$ 23,558

Related Parties - Additional Information (Detail) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Notes Receivable Related Parties [Line Items]
Lease paid by company	$ 38.4	$ 37.0	$ 35.7
Fees earned under administrative service agreement	156.4	144.8	137.5
Director [Member]
Notes Receivable Related Parties [Line Items]
Lease paid by company	3.3	3.2	2.7
Akin Gump [Member]
Notes Receivable Related Parties [Line Items]
Legal charges paid	$ 0.2	$ 0.1	$ 0.2

Acquisitions - Additional Information (Detail) $ in Thousands	12 Months Ended
	Dec. 31, 2017 USD ($) Business Client shares	Dec. 31, 2016 USD ($) Business Client_List shares	Dec. 31, 2015 USD ($) Business Client_List shares
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired \| Business	4	6	3
Contingent consideration, current	$ 15,151	$ 16,322
Contingent consideration, non-current	22,423	17,387
Annual revenue	25,700	41,200	$ 12,100
Goodwill	528,424	487,484	447,685
Consideration paid in cash	$ 9,800	$ 7,100	$ 12,000
Number of common stock issued \| shares	300,000	400,000	300,000
Changes in fair value of contingent consideration	$ 1,500	$ 1,300	$ 2,900
Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal), CMF Associates, LLC (CMF), Slaton Insurance (Slaton) and McKay & Carnahan, Inc. (McKay) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	24,200
Consideration paid in common stock	2,000
Contingent consideration	19,300
Contingent arrangements arising from acquisitions	20,300
Fair value of obligation at acquisition date	19,300
Contingent consideration, current	6,300
Contingent consideration, non-current	13,000
Goodwill	40,587
Millimaki Eggert, LLP(Millimaki), The Savitz organization (Savitz), Flex-Pay Business Services, Inc (Flex-pay), Ed Jacobs & Associates, Inc (Ed Jacobs), 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
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash		1,200	2,800
Contingent consideration	$ 1,400	$ 1,500	100
Number of client list purchased	2	7
Guaranteed future consideration		$ 1,200	$ 800
Acquisition of Client Lists [Member] \| Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List		1
Acquisition of Client Lists [Member] \| Maximum [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 100
Acquisition of Client Lists [Member] \| Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client	1
Acquisition of Client Lists [Member] \| Benefit and Insurance Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased	1	6	6

Acquisitions (First Quarter 2017) - Additional Information (Detail) - Pacific Coastal Pension and Insurance Services, Inc. [Member]	12 Months Ended
	Dec. 31, 2017
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Feb. 01, 2017
Acquired entity, name	Pacific Coastal Pension and Insurance Services, Inc.

Acquisitions (Second Quarter 2017) - Additional Information (Detail)	12 Months Ended
	Dec. 31, 2017
CMF Associates, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 01, 2017
Acquired entity, name	CMF Associates, LLC
Slaton Insurance [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jun. 01, 2017
Acquired entity, name	Slaton Insurance

Acquisitions (Fourth Quarter 2017) - Additional Information (Detail) - McKay & Carnahan, Inc. [Member]	12 Months Ended
	Dec. 31, 2017
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Dec. 01, 2017
Acquired entity, name	McKay & Carnahan, Inc.

Acquisitions (First Quarter 2016) - Additional Information (Detail) - Millimaki Eggert L L P [Member]	12 Months Ended
	Dec. 31, 2017
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, 2017 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, 2017
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, 2017
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, 2017
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) - Benefit and Insurance Services Practice Group [Member]	12 Months Ended
	Dec. 31, 2017 Participant
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]
Business Acquisition, Contingent Consideration [Line Items]
Acquired entity, name	Cottonwood Group, Inc
Effective date of acquisition	Dec. 01, 2015

Acquisitions - Allocated Aggregate Purchase Price of Acquisitions (Detail) - USD ($) $ in Thousands	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Funds held for clients	$ 203,112	$ 213,457
Goodwill	528,424	487,484	$ 447,685
Pacific Coastal Pension and Insurance Services, Inc. (Pacific Coastal), CMF Associates, LLC (CMF), Slaton Insurance (Slaton) and McKay & Carnahan, Inc. (McKay) [Member]
Business Acquisition [Line Items]
Cash	843
Accounts receivable, net	4,338
Property and equipment	48
Other assets	221
Identifiable intangible assets	4,229
Accounts payable	(1,283)
Accrued liabilities	(3,503)
Total identifiable net assets	4,893
Goodwill	40,587
Aggregate purchase price	$ 45,480
Millimaki Eggert, LLP(Millimaki), The Savitz organization (Savitz), Flex-Pay Business Services, Inc (Flex-pay), Ed Jacobs & Associates, Inc (Ed Jacobs), 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
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)	12 Months Ended
	Dec. 31, 2015 Business
Financial Services [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold	2

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, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Discontinued Operations And Disposal Groups [Abstract]
Revenue											$ 6,248
Loss from operations of discontinued operations before income tax expense									$ (1,092)	$ (917)	(3,518)
Income tax benefit									(437)	(375)	(1,195)
Loss from operations of discontinued operations, net of tax	$ 121	$ (206)	$ (418)	$ (152)	$ (121)	$ (133)	$ (258)	$ (30)	$ (655)	$ (542)	(2,323)
Gain on disposal of discontinued operations, before income tax expense											1,510
Income tax expense											83
Gain on disposal of discontinued operations, net of tax											$ 1,427

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, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

$ 195,142

$ 207,723

$ 211,016

$ 241,459

$ 178,785

$ 199,794

$ 197,015

$ 224,238

$ 855,340

$ 799,832

$ 750,422

189,975

184,723

188,120

192,766

171,544

174,069

173,996

178,117

755,584

697,726

652,391

^[1]

5,167

23,000

22,896

48,693

7,241

25,725

23,019

46,121

99,756

102,106

98,031

7,316

7,979

9,232

8,768

9,049

8,679

8,346

10,245

33,295

36,319

32,527

^[1]

(2,149)

15,021

13,664

39,925

(1,808)

17,046

14,673

35,876

66,461

65,787

65,504

(1,689)

(1,777)

(1,692)

(1,517)

(1,574)

(1,760)

(1,733)

(1,526)

(6,675)

(6,593)

(8,902)

375

329

101

855

5,196

2,792

3,764

2,737

1,475

2,632

703

2,147

14,489

6,957

1,146

^[1]

Income from continuing operations before income tax expense

3,507

1,015

2,095

1,242

276

1,201

(980)

722

7,859

1,219

(7,672)

1,358

16,036

15,759

41,167

(1,532)

18,247

13,693

36,598

74,320

67,006

57,832

Income tax expense (benefit)

(3,368)

6,172

4,343

16,141

(967)

7,260

5,306

14,800

23,288

26,399

22,829

Income (loss) from continuing operations

4,726

9,864

11,416

25,026

(565)

10,987

8,387

21,798

51,032

40,607

35,003

Loss from operations of discontinued operations, net of tax

121

(206)

(418)

(152)

(121)

(133)

(258)

(30)

(655)

(542)

(2,323)

Net income (loss)

$ 4,847

$ 9,658

$ 10,998

$ 24,874

$ (686)

$ 10,854

$ 8,129

$ 21,768

$ 50,377

$ 40,065

34,107

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

$ 1,427

Basic:

$ 0.09

$ 0.18

$ 0.21

$ 0.47

$ (0.01)

$ 0.21

$ 0.16

$ 0.42

$ 0.95

$ 0.78

$ 0.70

(0.01)

0.09

0.18

0.20

0.47

(0.01)

0.21

0.16

0.42

0.94

0.77

0.69

Diluted:

0.08

0.18

0.20

0.45

(0.01)

0.20

0.16

0.41

0.92

0.76

0.66

(0.01)

Basic weighted average common shares outstanding

$ 0.08

$ 0.18

$ 0.19

$ 0.45

$ (0.01)

$ 0.20

$ 0.16

$ 0.41

$ 0.91

$ 0.75

$ 0.65

54,034

54,142

53,968

53,293

53,019

52,648

52,031

51,572

53,862

52,321

50,280

Diluted weighted average common shares outstanding

55,822

55,827

55,831

55,214

53,019

53,846

53,079

52,745

55,689

53,513

52,693

[1]

Segment Disclosures - Additional Information (Detail)	12 Months Ended
Segment Disclosures - Additional Information (Detail)	Dec. 31, 2017 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, 2017	Sep. 30, 2017	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Sep. 30, 2016	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue	$ 195,142	$ 207,723	$ 211,016	$ 241,459	$ 178,785	$ 199,794	$ 197,015	$ 224,238	$ 855,340	$ 799,832	$ 750,422
United States [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									853,802	798,420	748,971
Canada [Member]
Revenues from External Customers and Long-Lived Assets [Line Items]
Total revenue									$ 1,538	$ 1,412	$ 1,451

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

3 Months Ended

12 Months Ended

Dec. 31, 2017

Sep. 30, 2017

Jun. 30, 2017

Mar. 31, 2017

Dec. 31, 2016

Sep. 30, 2016

Jun. 30, 2016

Mar. 31, 2016

Dec. 31, 2017

Dec. 31, 2016

Dec. 31, 2015

$ 195,142

$ 207,723

$ 211,016

$ 241,459

$ 178,785

$ 199,794

$ 197,015

$ 224,238

$ 855,340

$ 799,832

$ 750,422

189,975

184,723

188,120

192,766

171,544

174,069

173,996

178,117

755,584

697,726

652,391

^[1]

5,167

23,000

22,896

48,693

7,241

25,725

23,019

46,121

99,756

102,106

98,031

7,316

7,979

9,232

8,768

9,049

8,679

8,346

10,245

33,295

36,319

32,527

^[1]

(2,149)

15,021

13,664

39,925

(1,808)

17,046

14,673

35,876

66,461

65,787

65,504

(1,689)

(1,777)

(1,692)

(1,517)

(1,574)

(1,760)

(1,733)

(1,526)

(6,675)

(6,593)

(8,902)

375

329

101

855

5,196

2,792

3,764

2,737

1,475

2,632

703

2,147

14,489

6,957

1,146

^[1]

Income from continuing operations before income tax expense

3,507

1,015

2,095

1,242

276

1,201

(980)

722

7,859

1,219

(7,672)

$ 1,358

$ 16,036

$ 15,759

$ 41,167

$ (1,532)

$ 18,247

$ 13,693

$ 36,598

74,320

67,006

57,832

Operating Segments [Member] | Financial Services [Member]

540,315

501,307

476,396

468,089

432,254

411,325

^[1]

72,226

69,053

65,071

72,226

69,053

65,071

158

209

(147)

^[1]

Income from continuing operations before income tax expense

158

209

(147)

72,384

69,262

64,924

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

283,909

267,606

244,493

236,317

223,487

202,138

^[1]

47,592

44,119

42,355

47,592

44,119

42,355

(36)

(39)

(35)

442

367

467

^[1]

Income from continuing operations before income tax expense

406

328

432

47,998

44,447

42,787

Operating Segments [Member] | National Practices [Member]

31,116

30,919

29,533

28,382

27,697

26,417

^[1]

2,734

3,222

3,116

2,734

3,222

3,116

(8)

^[1]

Income from continuing operations before income tax expense

(8)

2,726

3,225

3,120

Corporate and Other [Member]

22,796

14,288

12,511

^[1]

(22,796)

(14,288)

(12,511)

33,295

36,319

32,527

^[1]

(56,091)

(50,607)

(45,038)

(6,639)

(6,554)

(8,867)

855

13,897

6,378

822

^[1]