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Document and Entity Information - shares	3 Months Ended
Document and Entity Information - shares	Mar. 31, 2018	Apr. 30, 2018
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q1
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	0000944148
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Common Stock, Shares Outstanding		55,075,132

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 295	$ 424
Restricted cash	29,773	32,985
Accounts receivable, net	261,336	188,300
Income taxes refundable/receivable		813
Other current assets	24,503	22,539
Current assets before funds held for clients	315,907	245,061
Funds held for clients	147,655	203,112
Total current assets	463,562	448,173
Non-current assets:
Property and equipment, net	27,318	26,081
Goodwill and other intangible assets, net	631,956	613,206
Assets of deferred compensation plan	86,581	85,589
Notes receivable	909	620
Other non-current assets	4,027	2,562
Total non-current assets	750,791	728,058
Total assets	1,214,353	1,176,231
Current liabilities:
Accounts payable	63,157	51,375
Income taxes payable	13,586
Accrued personnel costs	30,790	45,264
Notes payable	1,743	1,861
Contingent purchase price liability	16,293	15,151
Other current liabilities	14,118	17,013
Current liabilities before client fund obligations	139,687	130,664
Client fund obligations	148,654	203,582
Total current liabilities	288,341	334,246
Non-current liabilities:
Bank debt	214,700	178,500
Debt issuance costs	(698)	(828)
Total long-term debt	214,002	177,672
Notes payable	1,824	2,164
Income taxes payable	4,555	4,454
Deferred income taxes, net	2,791	3,339
Deferred compensation plan obligations	86,581	85,589
Contingent purchase price liability	28,331	22,423
Other non-current liabilities	16,312	15,465
Total non-current liabilities	354,396	311,106
Total liabilities	642,737	645,352
STOCKHOLDERS' EQUITY
Common stock	1,305	1,301
Additional paid in capital	679,208	675,504
Retained earnings	382,775	345,302
Treasury stock	(491,604)	(491,046)
Accumulated other comprehensive loss	(68)	(182)
Total stockholders’ equity	571,616	530,879
Total liabilities and stockholders’ equity	$ 1,214,353	$ 1,176,231

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 266,090	$ 241,459
Operating expenses	204,750	192,766
Gross margin	61,340	48,693
Corporate general and administrative expenses	10,028	8,768
Operating income	51,312	39,925
Other (expense) income:
Interest expense	(1,780)	(1,517)
Gain on sale of operations, net	663	22
Other (expense) income, net	(1,229)	2,737
Total other (expense) income, net	(2,346)	1,242
Income from continuing operations before income tax expense	48,966	41,167
Income tax expense	13,156	16,141
Income from continuing operations	35,810	25,026
Gain (loss) from discontinued operations, net of tax	41	(152)
Net income	$ 35,851	$ 24,874
Basic:
Continuing operations	$ 0.66	$ 0.47
Net income	0.66	0.47
Diluted:
Continuing operations	0.64	0.45
Net income	$ 0.64	$ 0.45
Basic weighted average shares outstanding	54,071	53,293
Diluted weighted average shares outstanding	55,924	55,214
Comprehensive income:
Net income	$ 35,851	$ 24,874
Other comprehensive income, net of tax	114	180
Comprehensive income	$ 35,965	$ 25,054

Consolidated Statements of Stockholders' Equity (Unaudited) - 3 months ended Mar. 31, 2018 - 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 (Previously Reported [Member]) at Dec. 31, 2017	$ 530,879	$ 1,301	$ (491,046)	$ 675,504	$ 345,302	$ (182)
Balance, Amount (Cumulative Effect Adjustment [Member]) at Dec. 31, 2017	1,622				1,622
Balance, Amount at Dec. 31, 2017	530,879
Balance, Amount (Accounting Standards Update 2014-09 [Member]) at Dec. 31, 2017	532,501	$ 1,301	$ (491,046)	675,504	346,924	(182)
Balance, Shares (Previously Reported [Member]) at Dec. 31, 2017		130,075	75,484
Balance, Shares (Accounting Standards Update 2014-09 [Member]) at Dec. 31, 2017		130,075	75,484
Net income	35,851				35,851
Other comprehensive income	114					114
Share repurchases	(558)		$ (558)
Share repurchases, Shares			31
Stock options exercised	$ 2,271	$ 4		2,267
Stock options exercised, Shares	339	339
Share-based compensation	$ 1,437			1,437
Share-based compensation, Shares		56
Balance, Amount at Mar. 31, 2018	$ 571,616	$ 1,305	$ (491,604)	$ 679,208	$ 382,775	$ (68)
Balance, Shares at Mar. 31, 2018		130,470	75,515

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Cash flows from operating activities:
Net income	$ 35,851	$ 24,874
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	5,775	5,641
Bad debt expense, net of recoveries	1,766	734
Adjustment to contingent earnout liability	1,609	616
Other	(1,244)	195
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	(64,111)	(46,077)
Other assets	(2,571)	1,088
Accounts payable	5,501	1,285
Income taxes payable	15,413	17,837
Accrued personnel costs	(15,262)	(18,800)
Other liabilities	(3,366)	(1,767)
Operating cash flows used in continuing operations	(20,639)	(14,374)
Operating cash flows provided by (used in) discontinued operations	139	(118)
Net cash used in operating activities	(20,500)	(14,492)
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(15,568)	(4,344)
Purchases of client fund investments	(6,170)	(10,418)
Proceeds from the sales and maturities of client fund investments	3,345	3,425
Increase in funds held for clients	57,827	61,922
Additions to property and equipment	(2,641)	(1,760)
Other	662	22
Net provided by investing activities	37,455	48,847
Cash flows from financing activities:
Proceeds from bank debt	274,900	139,700
Payment of bank debt	(238,700)	(118,400)
Payment for acquisition of treasury stock	(558)	(2,271)
Decrease in client funds obligations	(54,928)	(54,802)
Proceeds from exercise of stock options	2,271	2,453
Payment of contingent consideration of acquisitions	(3,223)	(3,231)
Other	(58)	(103)
Net cash used in financing activities	(20,296)	(36,654)
Net decrease in cash, cash equivalents and restricted cash	(3,341)	(2,299)
Cash, cash equivalents and restricted cash at beginning of year	33,409	31,374
Cash, cash equivalents and restricted cash at end of period	$ 30,068	$ 29,075

Summary of Significant Accounting Policies	3 Months Ended
Summary of Significant Accounting Policies	Mar. 31, 2018
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	CBIZ, INC. AND SUBSIDIARIES NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS (Unaudited) (Continued) Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Description of Business: 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 16, Segment Disclosures, to the accompanying consolidated financial statements. Basis of Consolidation: The accompanying unaudited condensed consolidated financial statements include the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ”, the “Company”, “we”, “us”, or “our”), after elimination of all intercompany balances and transactions. These condensed consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ. Unaudited Interim Financial Statements: The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this quarterly report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2017. In our opinion, the accompanying condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows for the interim periods presented, but are not necessarily indicative of the results of operations to be anticipated for the full year ending December 31, 2018. Use of Estimates: The preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Changes in circumstances could cause actual results to differ materially from these estimates. Changes in Accounting Policies: We have consistently applied the accounting policies for the periods presented as described in Note 1, Basis of Presentation and Significant Accounting Policies, to the consolidated financial statements contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2017. Effective January 1, 2018, we adopted Accounting Standards Update (“ASU”) No. 2015-14, “Revenue from Contracts with Customers” (“Topic 606”). As a result, we have changed our accounting policy for revenue recognition as described below in Note 2, New Accounting Pronouncements.

New Accounting Pronouncements

3 Months Ended

Mar. 31, 2018

Accounting Changes And Error Corrections [Abstract]

New Accounting Pronouncements

NOTE 2. New Accounting Pronouncements

The Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“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 standard to communicate changes to the FASB codification. We assess and review the impact of all accounting standards. Any accounting standards 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 2018

Modification Accounting for Share-Based Payment Awards: Effective January 1, 2018, we adopted ASU No. 2017-09, “Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting.” The new standard clarifies when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. Modification accounting is required 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. We typically do not change either the terms or conditions of share-based payment awards once they are granted; therefore, this new guidance had no impact on our consolidated financial statements.

Restricted Cash - Statement of Cash Flows: Effective January 1, 2018, we adopted ASU No. 2016-18, “Statement of Cash Flows (Topic 230).” The new standard requires that the reconciliation of the beginning and end of period cash amounts shown in the statement of cash flows include restricted cash. When restricted cash is presented separately from cash and cash equivalents on the balance sheet, a reconciliation is required between the amounts presented on the statement of cash flows and the balance sheet, as well as a disclosure of information about the nature of the restrictions. The adoption of this new standard resulted in a $3.2 million decrease and $1.2 million increase in cash used in operating activities for the first quarter of 2018 and 2017.

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 is recorded in “Accounts payable” in the accompanying Consolidated Balance Sheets.

The following table provides a reconciliation of cash, cash equivalents and restricted cash as reported in the accompanying Consolidated Balance Sheets that sum to the total of the same such amount shown in the accompanying Consolidated Statements of Cash Flows (in thousands):

	March 31,		March 31,
	2018		2017
Cash and cash equivalents	$	295	$	2,424
Restricted cash		29,773		26,651
Total cash, cash equivalents and restricted cash	$	30,068	$	29,075

Statement of Cash Flows: Effective January 1, 2018, we adopted ASU No. 2016-15, “Statement of Cash Flows (Topic 230) – Classification of Certain Cash Receipts and Cash Payments.” The new standard provides guidance on eight specific cash flow issues. The eight specific cash flow issues were not applicable to us under our current practice.

Revenue from Contracts with Customers: Effective January 1, 2018, we adopted Topic 606 using the modified retrospective transition method. We recognized the cumulative effect of initially applying the new standard as an adjustment directly to the opening balance of “Retained earnings” at January 1, 2018. The comparative information has not been restated and continues to be reported under the legacy standard.

We evaluate our revenue contracts with customers based on the five-step model under Topic 606; (i) identify the contract with the customer; (ii) identify the performance obligation in the contract; (iii) determine the contract price; (iv) allocate the transaction price; and (v) recognize revenue (or as) each performance obligation is satisfied. If we determine that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met.

Revenue recognition is consistent under both the legacy standard and Topic 606 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 in our Benefits and Insurance Services practice group have been modified under the new standard.

•

In our Property and Casualty business unit, commission revenue under agency billing arrangements (we bill the insured, collect the funds and remit the premium to the insurance carrier less our commissions) was previously recognized as of the later of the effective date of the insurance policy or the date billed to the customer. We now recognize the commission revenue on the effective date of the insurance policy.

Also in our Property and Casualty business unit, commission revenue under direct billing arrangements (the insurance carrier bills the insured directly and remits the commissions to us) was previously recognized when the data necessary from the carriers was available, whereas now we recognize the commission revenue on the effective date of the insurance policy.

•

In our Retirement Plan Services business unit, certain defined benefit administration arrangements charge new clients an initial, non-refundable, set-up fee as part of a multi-year service agreement. Previously, these fees were recognized over the initial set up period, whereas now we defer the set-up fees and associated costs and recognize them over the life of the contract or the expected customer relationship, whichever is longer.

The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet was as follows (in thousands):

	Balance at				Balance at
	December 31,		Adjustments due to		January 1,
Balance Sheet	2017		Topic 606		2018
ASSETS
Accounts receivable, net	$	188,300	$	9,446	$	197,746
Other current assets		259,873		80		259,953
Other non-current assets		728,058		728		728,786
Total assets	$	1,176,231	$	10,254	$	1,186,485
LIABILITIES
Accounts payable		51,375		6,281		57,656
Accrued personnel costs		45,264		595		45,859
Other current liabilities		237,607		113		237,720
Deferred income taxes, net		3,339		631		3,970
Other non-current liabilities		307,767		1,012		308,779
Total liabilities		645,352		8,632		653,984
STOCKHOLDERS' EQUITY
Retained earnings		345,302		1,622		346,924
Other stockholders' equity		185,577		—		185,577
Total stockholders' equity		530,879		1,622		532,501
Total liabilities and stockholders' equity	$	1,176,231	$	10,254	$	1,186,485

The following tables summarize the impact of adopting Topic 606 on our consolidated financial statements for the first quarter of 2018 (in thousands):

						Balances without
First Quarter 2018 Balance Sheet	As reported		Adjustments			adoption of Topic 606
ASSETS
Accounts receivable, net	$	261,336	$	(12,623	)	$	248,713
Other current assets		202,226		(80	)		202,146
Other non-current assets		750,791		(707	)		750,084
Total assets	$	1,214,353	$	(13,410	)	$	1,200,943
LIABILITIES
Accounts payable	$	63,157	$	(8,990	)	$	54,167
Accrued personnel costs		30,790		(646	)		30,144
Other current liabilities		194,394		(115	)		194,279
Deferred income taxes, net		2,791		(745	)		2,046
Other non-current liabilities		351,605		(981	)		350,624
Total liabilities		642,737		(11,477	)		631,260
STOCKHOLDERS' EQUITY
Retained earnings		382,775		(1,933	)		380,842
Other stockholders' equity		188,841		—			188,841
Total shareholders' equity		571,616		(1,933	)		569,683
Total liabilities and stockholders' equity	$	1,214,353	$	(13,410	)	$	1,200,943

							Balances without
First Quarter 2018 Income Statement	As reported			Adjustments			adoption of Topic 606
Revenue	$	266,090		$	(498	)	$	265,592
Operating expenses		204,750			(73	)		204,677
Gross margin		61,340			(425	)		60,915
Corporate general and administrative expenses		10,028			—			10,028
Operating income		51,312			(425	)		50,887
Other (expense) income:
Interest expense		(1,780	)		—			(1,780	)
Gain on sale of operations, net		663			—			663
Other expense, net		(1,229	)		—			(1,229	)
Total other expense, net		(2,346	)		—			(2,346	)
Income from continuing operations before income tax expense		48,966			(425	)		48,541
Income tax expense		13,156			(114	)		13,042
Income from continuing operations		35,810			(311	)		35,499
Gain from discontinued operations, net of tax		41			—			41
Net income	$	35,851		$	(311	)	$	35,540

							Balances without
First Quarter 2018 Cash Flow Statement	As reported			Adjustments			adoption of Topic 606
Cash flows from operating activities:
Net income	$	35,851		$	(311	)	$	35,540
Adjustments to reconcile net income to net cash provided by operating activities:		7,906			—			7,906
Changes in assets and liabilities, net of acquisitions and divestitures:								—
Accounts receivable, net		(64,111	)		3,177			(60,934	)
Other assets		(2,571	)		(22	)		(2,593	)
Accounts payable		5,501			(2,708	)		2,793
Accrued personnel costs		(15,262	)		(51	)		(15,313	)
Other liabilities		(3,366	)		(85	)		(3,451	)
Other		15,413			—			15,413
Operating cash flows used in continuing operations		(20,639	)		—			(20,639	)
Operating cash flows provided by discontinued operations		139			—			139
Net cash used in operating activities		(20,500	)		—			(20,500	)
Net provided by investing activities		37,455			—			37,455
Net cash used in financing activities		(20,296	)		—			(20,296	)
Net decrease in cash, cash equivalents and restricted cash		(3,341	)		—			(3,341	)
Cash, cash equivalents and restricted cash at beginning of year		33,409			—			33,409
Cash, cash equivalents and restricted cash at end of period	$	30,068			—		$	30,068

Accounting Standards Not Yet Adopted

Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income: In February 2018, the FASB issued ASU No. 2018-02, “Income Statement – Reporting Comprehensive Income (Topic 220)” which allows the reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Cuts and Jobs Act of 2017. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods, with early adoption permitted. We do not expect this guidance to have a material impact on our consolidated financial position or results of operations.

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.” The new standard improves and simplifies accounting rules for hedge accounting to better present the economic results of an entity’s risk management activities in its financial statements and improves the disclosures of hedging arrangements. Additionally, it simplifies the hedge documentation and effectiveness assessment requirements. The updated guidance is effective for us beginning January 1, 2019. We do not expect this guidance to have a material impact on our consolidated financial position or results of operations.

Leases: In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)” (“ASU 2016-02”) which supersedes ASC Topic 840, “Leases.” The new 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 evaluating the impact of this new guidance on our consolidated financial statements by analyzing the key lease agreement terms for all lease agreements. As outlined in Note 10, Lease Commitments, to the consolidated financial statements contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2017, we have approximately $200 million in future minimum cash commitments under operating leases. We expect the adoption of ASU 2016-02 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

3 Months Ended

Mar. 31, 2018

Revenue Recognition [Abstract]

Revenue

Note 3. Revenue

In accordance with the new revenue recognition standard requirements, the following table disaggregates our revenue by source (in thousands):

	Three Months Ended March 31, 2018
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	180,603	$	—	$	—	$	180,603
Core Benefits and Insurance		—		74,122		—		74,122
Non-core Benefits and Insurance		—		3,208		—		3,208
Managed networking, hardware services		—		—		5,958		5,958
National Practices consulting		—		—		1,969		1,969
Other		—		—		230		230
Total revenue	$	180,603	$	77,330	$	8,157	$	266,090

Financial Services

Revenue primarily consists of professional service fees derived from traditional accounting services, tax return preparation, administrative services, financial and risk advisory, consulting and valuation services. Clients are billed for these services based upon a fixed-fee, an hourly rate, or an outcome-based fee. Time related to the performance of all services is maintained in a time and billing system.

Revenue for fixed-fee arrangements is recognized over time with the performance obligation measured in hours worked and anticipated realization. Time and expense arrangement revenue is recognized over time with progress 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 (in accordance with practical expedient ASC 606-10-55-18). 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 arrangement revenue is fully constrained and recognized when the constraint is lifted at a point in time when the value is determined and verified by a third party.

Benefits and Insurance

Core Benefits and Insurance consists of group health benefits consulting, property and casualty, retirement plan services and payroll processing services. Revenue consists primarily of fee income for administering health and retirement plans and brokerage and agency commissions. Revenue also includes investment income related to client payroll funds that are held in CBIZ accounts, as is industry practice. Under the new revenue recognition standard, the cost to obtain a contract must be capitalized unless the contract period is one year or less. We have applied a practical expedient related to commissions paid internally and continue to expense the commissions as incurred since the majority of our contract periods are one year or less.

Revenue related to group health benefits consulting consists of (i) commissions, (ii) fee income which can be fixed or variable based on a price per participant and (iii) contingent revenue.

•

Commission revenue and fee income are recognized over the contract period as these services are provided to clients continuously throughout the term of the arrangement. Our customers benefit from each month of service on its own and although volume and the number of participants may differ month to month, the obligation to perform substantially remains the same.

•

Contingent revenue arrangements are related to carrier-based performance targets. Due to the uncertainty of the outcome and the probability that a change in estimate would result in a significant reversal, we have applied a constraint on estimating revenue. Revenue will be recognized when the constraint has been lifted which is the earlier of written notification that the target has been achieved or cash collection. Contingent revenue is not a significant revenue stream to our consolidated financial position or results of operations.

Revenue related to property and casualty consists of (i) commissions and (ii) contingent revenue.

•

Commissions relating to agency billing arrangements (we bill the insured, collect the funds and forward the premium to the insurance carrier less our commission) and direct billing arrangements (the insurance carrier bills the insured directly and forwards the commission to us) are both recognized on the effective date of the policy. 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.

•

Contingent revenue arrangements related to carrier-based performance targets include claim loss experience and other factors. Due to the uncertainty of the outcome and the probability that a change in estimate would result in a significant reversal, we have applied a constraint on estimating revenue. Revenue will be recognized when the constraint has been lifted which is the earlier of written notification that the target has been achieved or cash collection. Contingent revenue is not a significant revenue stream to our consolidated financial position or results of operations

Revenue related to retirement plan services consist of advisory, third party administration, and actuarial services.

•

Advisory revenue is based on the value of assets under management with fees recognized when the quarterly data becomes available.

•

Third party administration revenue is recognized over the contract period as these services are provided to clients continuously throughout the term of the arrangement. Our clients benefit from each month of service on its own and although volume may differ month to month, the obligation to perform substantially remains the same.

•

Actuarial revenue is recognized over the contract period with performance measured in hours in relation to the expected total hours. Under certain defined benefit plan administration arrangements, we charge new clients an initial, non-refundable, set-up fee as part of a multi-year service agreement. Revenue related to the set-up fees is deferred and recognized over the life of the contract or the expected customer relationship, whichever is longer.

Revenue related to payroll processing consists of a (i) fixed fee or (ii) variable fee based on a price per employee or check processed. Revenue is recognized when the actual payroll processing occurs. Our customers benefit from each month of service on its own and although volume and the variability may differ month to month, the obligation to perform substantially remains the same.

Non-core Benefits and Insurance consists of transactional businesses that tend to fluctuate. These include life insurance, wholesale agency benefits and talent and compensation services.

National Practices

Managed networking, hardware services revenue consists of installation, maintenance and repair of computer hardware. These services are charged to a single customer based on cost plus an agreed-upon markup percentage, which has existed since 1999.

National Practices consulting revenue is based upon a fixed fee, an hourly rate, or a percentage of savings. Revenue for fixed fee and time and expense arrangements is recognized over the performance period based upon actual hours incurred.

Transaction Price Allocated to Future Obligations

The new revenue recognition standard requires us to disclose the aggregate amount of transaction price allocated to performance obligations that have not yet been satisfied as of March 31, 2018. The guidance provides certain practical expedients that limit this requirement, including performance obligations that are part of a contract that is one year or less. Since the majority of our contracts are one year or less, we have applied this practical expedient related to quantifying remaining performance obligations.

Accounts Receivable, Net

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Accounts Receivable, Net

Note 4. Accounts Receivable, Net

Accounts receivable, net balances at March 31, 2018 and December 31, 2017 were as follows (in thousands):

	March 31,			December 31,
	2018			2017
Trade accounts receivable	$	173,434		$	139,730
Unbilled revenue		102,952			62,397
Total accounts receivable		276,386			202,127
Allowance for doubtful accounts		(15,050	)		(13,827	)
Accounts receivable, net	$	261,336		$	188,300

- Definition

The entire disclosure for claims held for amounts due a entity, excluding financing receivables. Examples include, but are not limited to, trade accounts receivables, notes receivables, loans receivables. Includes disclosure for allowance for credit losses.

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Goodwill and Other Intangible Assets, Net

3 Months Ended

Mar. 31, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets, Net

Note 5. Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at March 31, 2018 and December 31, 2017 were as follows (in thousands):

	March 31,			December 31,
	2018			2017
Goodwill	$	551,367		$	528,424
Intangible assets:
Client lists		176,810			177,221
Other intangible assets		9,204			8,767
Total intangible assets		186,014			185,988
Total goodwill and intangibles assets		737,381			714,412
Accumulated amortization:
Client lists		(100,990	)		(97,063	)
Other intangible assets		(4,435	)		(4,143	)
Total accumulated amortization		(105,425	)		(101,206	)
Goodwill and other intangible assets, net	$	631,956		$	613,206

- Definition

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

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Depreciation and Amortization

3 Months Ended

Mar. 31, 2018

Text Block [Abstract]

Depreciation and Amortization

Note 6. Depreciation and Amortization

Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2018 and 2017 was as follows (in thousands):

	Three Months Ended
	March 31,
	2018		2017
Operating expenses	$	5,682	$	5,543
Corporate general and administrative expenses		93		98
Total depreciation and amortization expense	$	5,775	$	5,641

Debt and Financing Arrangements

3 Months Ended

Mar. 31, 2018

Debt Disclosure [Abstract]

Debt and Financing Arrangements

Note 7. Debt and Financing Arrangements

On April 3, 2018, we amended and restated our $400 million unsecured credit facility (the “2018 credit facility”), by and among CBIZ Operations, Inc., CBIZ, Inc., and Bank of America, N.A., as administrative agent and bank, and other participating banks. The 2018 credit facility amends the previous credit agreement (the “2014 credit facility”), dated as of July 28, 2014, as amended by the First Amendment to credit agreement, dated as of April 10, 2015, and as amended by the Second Amendment to credit agreement, dated as of November 3, 2015.

The 2018 credit facility extends the maturity date from 2019 to 2023, and continues to provide for a $400 million revolving loan commitment. The 2018 credit facility improves our borrowing margin related to leverage ratio and increases the flexibility of certain covenant baskets, as compared to the 2014 credit facility. This amendment and restatement had no impact on our consolidated financial statements.

The credit facility provides us with the capital necessary to meet our working capital needs as well as the flexibility to continue with our strategic initiatives, including business acquisitions and share repurchases. In addition to the discussion below, refer to our Annual Report on Form 10-K for the year ended December 31, 2017 for additional details of our debt and financing arrangements.

Bank Debt

The balance outstanding under the credit facility was $214.7 million and $178.5 million at March 31, 2018 and December 31, 2017, respectively.

Rates for the three months ended March 31, 2018 and 2017 were as follows:

We have approximately $175 million of available funds under the credit facility at March 31, 2018, net of outstanding letters of credit of $2.3 million. As of March 31, 2018, we were in compliance with our debt covenants.

Interest Expense

During the three months ended March 31, 2018 and 2017, interest expense was $1.8 million and $1.5 million, respectively.

Commitments and Contingencies	3 Months Ended
Commitments and Contingencies	Mar. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8. Commitments and Contingencies 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 both March 31, 2018 and December 31, 2017. 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 at both March 31, 2018 and December 31, 2017. 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.

Financial Instruments

3 Months Ended

Mar. 31, 2018

Investments All Other Investments [Abstract]

Financial Instruments

Note 9. Financial Instruments

Bonds

We held corporate and municipal bonds with par values totaling $52.3 million and $49.5 million at March 31, 2018 and December 31, 2017, respectively. All bonds are investment grade and are classified as available-for-sale. These bonds have maturity or callable dates ranging from April 2018 through November 2023, and are included in “Funds held for clients – current” in the accompanying Consolidated Balance Sheets based on our intent and ability to sell these investments at any time under favorable conditions. The following table summarizes our bond activity for the three months ended March 31, 2018 and the twelve months ended December 31, 2017 (in thousands):

	Three Months Ended			Twelve Months Ended
	March 31, 2018			December 31, 2017
Fair value at beginning of period	$	51,101		$	44,573
Purchases		6,170			15,546
Redemptions		—			(940	)
Maturities and calls		(3,345	)		(7,845	)
Change in bond premium		130			(160	)
Fair market value adjustment		(454	)		(73	)
Fair value at end of period	$	53,602		$	51,101

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. Refer to the Annual Report on Form 10-K for the year ended December 31, 2017 for further discussion on our interest rate swaps.

The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at March 31, 2018 and December 31, 2017 (in thousands):

	March 31, 2018
	Notional		Fair
	Amount		Value		Balance Sheet Location
Interest rate swaps	$	55,000	$	1,637	Other non-current assets
Interest rate swaps	$	15,000	$	82	Other current assets
	December 31, 2017
	Notional		Fair
	Amount		Value		Balance Sheet Location
Interest rate swaps	$	55,000	$	1,055	Other non-current assets
Interest rate swaps	$	15,000	$	76	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. Refer to Note 10, Fair Value Measurements, for additional disclosures regarding fair value measurements.

The following table summarizes the effects of the interest rate swap on our accompanying Consolidated Statements of Comprehensive Income for the three months ended March 31, 2018 and 2017 (in thousands):

	Gain Recognized in AOCL, Net of Tax				(Loss) Gain Reclassified from AOCL into Expense
	Three Months Ended				Three Months Ended
	March 31,				March 31,
	2018		2017		2018			2017
Interest rate swap	$	450	$	93	$	(38	)	$	58

Fair Value Measurements

3 Months Ended

Mar. 31, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements

Note 10. Fair Value Measurements

The following table summarizes our assets and liabilities at March 31, 2018 and December 31, 2017 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	March 31, 2018			December 31, 2017
Deferred compensation plan assets	1	$	86,581		$	85,589
Corporate and municipal bonds	1	$	53,602		$	51,101
Deferred compensation plan liabilities	1	$	(86,581	)	$	(85,589	)
Interest rate swaps	2	$	1,719		$	1,131
Contingent purchase price liabilities	3	$	(44,624	)	$	(37,574	)

During the three months ended March 31, 2018 and 2017, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the three months ended March 31, 2018 and 2017 (pre-tax basis) (in thousands):

	2018			2017
Beginning balance – January 1	$	(37,574	)	$	(33,709	)
Additions from business acquisitions		(8,320	)		(1,661	)
Settlement of contingent purchase price liabilities		2,879			3,564
Change in fair value of contingencies		(1,370	)		(485	)
Change in net present value of contingencies		(239	)		(131	)
Ending balance – March 31	$	(44,624	)	$	(32,422	)

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. This fair value measure is based on significant inputs not observed in the market and thus represents a Level 3 measurement. Fair value measurements characterized within Level 3 of the fair value hierarchy are measured based on unobservable inputs that are supported by little or no market activity and reflect our own assumptions in measuring fair value.

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 14, Acquisitions, for further discussion of our acquisitions and contingent purchase price liabilities.

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

- Definition

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

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Other Comprehensive Income

3 Months Ended

Mar. 31, 2018

Equity [Abstract]

Other Comprehensive Income (loss)

Note 11. Other Comprehensive Income

The following table is a summary of other comprehensive income and discloses the tax impact of each component of other comprehensive income for the three months ended March 31, 2018 and 2017 (in thousands):

	Three Months Ended
	March 31,
	2018			2017
Net unrealized (loss) gain on available-for-sale securities, net of income taxes (1)	$	(330	)	$	89
Net unrealized gain on interest rate swaps, net of income taxes (2)		450			93
Foreign currency translation		(6	)		(2	)
Total other comprehensive income	$	114		$	180

(1)

Net of income tax (benefit) expense of ($122) and $59 for the three months ended March 31, 2018 and 2017, respectively.

(2)

Net of income tax expense of $138 and $55 for the three months ended March 31, 2018 and 2017, respectively.

Accumulated other comprehensive loss, net of tax, was approximately $0.1 million and $0.2 million at March 31, 2018 and December 31, 2017, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, for unrealized gains and losses on available-for-sale securities and interest rate swaps, and foreign currency translation.

Employee Share Plans

3 Months Ended

Mar. 31, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Employee Share Plans

Note 12. Employee Share Plans

We grant various share-based awards under the CBIZ, Inc. 2014 Stock Incentive Plan (the “2014 Plan”), which expires in 2024. 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, shares of restricted stock or other stock-based compensation awards may be granted. Shares subject to award under the 2014 Plan may be either authorized but unissued shares of our common stock or treasury shares. Compensation expense for stock-based awards recognized during the three months ended March 31, 2018 and 2017 was as follows (in thousands):

	Three Months Ended
	March 31,
	2018		2017
Stock options	$	518	$	525
Restricted stock awards		919		849
Total stock-based compensation expense	$	1,437	$	1,374

Stock award activity during the three months ended March 31, 2018 was as follows (in thousands, except per share data):

	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		3,844		$	9.67		724		$	11.78
Granted		—		$	—		56		$	16.15
Exercised / Vested		(339	)	$	6.69		(80	)	$	11.45
Expired or canceled		—		$	—		—		$	—
Outstanding at March 31, 2018		3,505		$	9.96		700		$	12.16
Exercisable at March 31, 2018		1,667		$	8.08

(1)

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

Earnings Per Share

3 Months Ended

Mar. 31, 2018

Earnings Per Share [Abstract]

Earnings Per Share

Note 13. Earnings Per Share

The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three months ended March 31, 2018 and 2017 (in thousands, except per share data).

	Three Months Ended
	March 31,
	2018		2017
Numerator:
Income from continuing operations	$	35,810	$	25,026
Denominator:
Basic
Weighted average common shares outstanding		54,071		53,293
Diluted
Stock options (1)		1,449		1,473
Restricted stock awards (1)		367		426
Contingent shares (2)		37		22
Diluted weighted average common shares outstanding		55,924		55,214
Basic earnings per share from continuing operations	$	0.66	$	0.47
Diluted earnings per share from continuing operations	$	0.64	$	0.45

(1)

0.5 million share based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2018 as their effect would be anti-dilutive whereas no share based awards were excluded from the calculation of diluted earnings per share for the three months ended March 31, 2017.

(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. Refer to Note 14, Acquisitions, for further details.

Acquisitions

3 Months Ended

Mar. 31, 2018

Business Combinations [Abstract]

Acquisitions

Note 14. Acquisitions

Our acquisition strategy focuses on businesses with a leadership team that is committed to best in class culture, extraordinary client service and cross-serving potential. CBIZ has a long history of acquiring businesses that share common cultural values with us and provide value-added services to the small and midsize business market. The valuation of any business is a subjective process and includes industry, geography, profit margins, expected cash flows, client retention, nature of recurring or non-recurring project-based work, growth rate assumptions and competitive market conditions.

First Quarter 2018

Effective February 1, 2018, we acquired substantially all of the assets of Laurus Transaction Advisors, LLC (“Laurus”), located in Denver, Colorado. Laurus provides financial and accounting due diligence and advisory services with respect to mergers and acquisition transactions to private equity groups as well as public and private companies. Operating results are reported in the Financial Services practice group.

Aggregate consideration for this acquisition consisted of approximately $15.5 million in cash consideration and $8.3 million in contingent consideration. Under the terms of the acquisition agreement, a portion of the purchase price is contingent on future performance of the business acquired. The maximum potential undiscounted amount of all future payments that we could be required to make under the contingent arrangements is $8.3 million, of which $2.2 million was recorded in “Contingent purchase price liability – current” and $6.1 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at March 31, 2018. Refer to Note 10, Fair Value Measurements, for additional information regarding contingent purchase price liability fair value and fair value adjustments.

Annualized revenue attributable to Laurus is estimated to be approximately $5.6 million. Pro forma results of operations for this acquisition have not been presented because the effects of the acquisition were not material to our “Income from continuing operations before income taxes.”

First Quarter 2017

Effective February 1, 2017, we acquired substantially all of the assets of Pacific Coastal Pension and Insurance Services, Inc. (“Pacific Coastal”), located in Morgan Hill, California. Pacific Coastal provides defined contribution third party administrative and consulting services. Operating results are reported in the Benefits and Insurance Services practice group.

Aggregate consideration for this acquisition consisted of approximately $0.6 million in cash consideration and $1.7 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 $1.7 million, of which $0.5 million was recorded in “Contingent purchase price liability – current” and $1.2 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at March 31, 2017.

Annualized revenue attributable to Pacific Coastal is estimated to be approximately $1.4 million. Pro forma results of operations for this acquisition have not been presented because the effects of the acquisition 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 for the three months ended March 31, 2018 and 2017(in thousands):

	Three Months Ended
	March 31,
	2018			2017
Accounts receivable, net	$	1,255		$	161
Identifiable intangible assets		457			897
Current liabilities		(805	)		(309	)
Total identifiable net assets	$	907		$	749
Goodwill		22,943			1,515
Aggregate purchase price	$	23,850		$	2,264

The goodwill of $22.9 million and $1.5 million arising from the acquisition in the first quarter of 2018 and 2017, respectively, primarily results from expected future earnings and cash flows from the existing management team, as well as the synergies created by the integration of the new business within our organization, including cross-selling opportunities expected with our Financial Services practice group and the Benefits and Insurance Services practice group, to help strengthen our existing service offerings and expand our market position. All of the goodwill is deductible for income tax purposes.

Client Lists

During the three months ended March 31, 2018 and 2017, we did not purchase any client lists.

Change in Contingent Purchase Price Liability for Previous Acquisitions

During the three months ended March 31, 2018 and 2017, the fair value of the contingent purchase price liability related to prior acquisitions increased by $1.6 million and $0.6 million, respectively. These changes in fair value are attributable to subsequent measurement adjustments based on projected future results of the acquired businesses, net present value adjustments and changes in stock price. These adjustments are included in “Other (expense) income, net” in the accompanying Consolidated Statements of Comprehensive Income.

Contingent Earnouts for Previous Acquisitions

We paid $2.9 million in cash and issued no shares of our common stock during the three months ended March 31, 2018 for previous acquisitions. During the same period last year, we paid $2.9 million in cash and issued approximately 47,000 shares of our common stock.

Discontinued Operations and Divestitures	3 Months Ended
Discontinued Operations and Divestitures	Mar. 31, 2018
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations and Divestitures	Note 15. Discontinued Operations and Divestitures We will 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. Discontinued Operations Discontinued operations primarily consist of two small businesses under the Financial Services segment that were sold in 2015. During the first quarter of 2018 and 2017, we did not discontinue the operations of any of our businesses. Divestitures Divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the accompanying Consolidated Statements of Comprehensive Income. We recorded a gain of $0.7 million for the three months ended March 31, 2018, related to a small book of business under the Benefits and Insurance segment, compared to a gain of $22 thousand for during the comparable period in 2017.

Segment Disclosures

3 Months Ended

Mar. 31, 2018

Segment Reporting [Abstract]

Segment Disclosures

Note 16. Segment Disclosures

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

Financial Services

Benefits and Insurance Services

National Practices

• Accounting and Tax

• Government Healthcare Consulting

• Financial Advisory

• Valuation

• Risk & Advisory Services

• Group Health Benefits Consulting

• Payroll

• Property & Casualty

• Retirement Plan Services

• Managed Networking and Hardware Services

• Healthcare Consulting

Corporate and Other

Included in “Corporate and Other” are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of certain health care costs, gains or losses attributable to assets held in the Company’s non-qualified deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

Accounting policies of the practice groups are the same as those described in Note 1, Organization and Summary of Significant Accounting Policies, to the Annual Report on Form 10-K for the year ended December 31, 2017, except for our revenue recognition policies. Refer to Note 1, Summary of Significant Accounting Policies – Changes in Accounting Policies, in this Quarterly Report on Form 10-Q. 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.

Segment information for the three months ended March 31, 2018 and 2017 was as follows (in thousands):

	Three Months Ended March 31, 2018
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	180,603	$	77,330		$	8,157	$	—		$	266,090
Operating expenses		133,033		61,133			7,275		3,309			204,750
Gross margin		47,570		16,197			882		(3,309	)		61,340
Corporate general & admin		—		—			—		10,028			10,028
Operating income (loss)		47,570		16,197			882		(13,337	)		51,312
Other income (expense):
Interest expense		—		(75	)		—		(1,705	)		(1,780	)
Gain on sale of operations, net		—		663			—		—			663
Other income (expense), net		265		193			—		(1,687	)		(1,229	)
Total other income (expense)		265		781			—		(3,392	)		(2,346	)
Income (loss) from continuing operations before income tax expense	$	47,835	$	16,978		$	882	$	(16,729	)	$	48,966

	Three Months Ended March 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	158,633	$	75,164		$	7,662	$	—		$	241,459
Operating expenses		119,389		60,142			7,007		6,228			192,766
Gross margin		39,244		15,022			655		(6,228	)		48,693
Corporate general & admin		—		—			—		8,768			8,768
Operating income (loss)		39,244		15,022			655		(14,996	)		39,925
Other income (expense):
Interest expense		—		(11	)		—		(1,506	)		(1,517	)
Gain on sale of operations, net		—		—			—		22			22
Other income, net		15		96			—		2,626			2,737
Total other income		15		85			—		1,142			1,242
Income (loss) from continuing operations before income tax expense	$	39,259	$	15,107		$	655	$	(13,854	)	$	41,167

Subsequent Events	3 Months Ended
Subsequent Events	Mar. 31, 2018
Subsequent Events [Abstract]
Subsequent Events	Note 18. Subsequent Events Effective April 3, 2018, we acquired substantially all of the assets of InR Advisory Services, LLC (“InR”). InR provides investment advisory services for public and private sector clients and non-profit organizations. On April 3, 2018, we amended and restated our $400 million unsecured credit facility, by and among CBIZ Operations, Inc., CBIZ, Inc., and Bank of America, N.A., as administrative agent and bank, and other participating banks. The 2018 credit facility extends the maturity date from 2019 to 2023, and continues to provide for a $400 million revolving loan commitment. Refer to Note 7, Debt and Financing Arrangements, for further information on the 2018 credit facility.

Summary of Significant Accounting Policies (Policies)

3 Months Ended

Mar. 31, 2018

Accounting Policies [Abstract]

Description of Business

Description of Business: 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 16, Segment Disclosures, to the accompanying consolidated financial statements.

Basis of Consolidation

Basis of Consolidation: The accompanying unaudited condensed consolidated financial statements include the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ”, the “Company”, “we”, “us”, or “our”), after elimination of all intercompany balances and transactions. These condensed consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ.

Unaudited Interim Financial Statements

Unaudited Interim Financial Statements: The condensed consolidated financial statements have been prepared in accordance with generally accepted accounting principles in the United States (“GAAP”) and applicable rules and regulations of the Securities and Exchange Commission (the “SEC”) regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this quarterly report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2017.

In our opinion, the accompanying condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows for the interim periods presented, but are not necessarily indicative of the results of operations to be anticipated for the full year ending December 31, 2018.

Use Of Estimates

Use of Estimates: The preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Changes in circumstances could cause actual results to differ materially from these estimates.

Changes in Accounting Policies

Changes in Accounting Policies: We have consistently applied the accounting policies for the periods presented as described in Note 1, Basis of Presentation and Significant Accounting Policies, to the consolidated financial statements contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2017. Effective January 1, 2018, we adopted Accounting Standards Update (“ASU”) No. 2015-14, “Revenue from Contracts with Customers” (“Topic 606”). As a result, we have changed our accounting policy for revenue recognition as described below in Note 2, New Accounting Pronouncements.

New Accounting Pronouncements

Accounting Standards Adopted in 2018

	March 31,		March 31,
	2018		2017
Cash and cash equivalents	$	295	$	2,424
Restricted cash		29,773		26,651
Total cash, cash equivalents and restricted cash	$	30,068	$	29,075

•

The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet was as follows (in thousands):

	Balance at				Balance at
	December 31,		Adjustments due to		January 1,
Balance Sheet	2017		Topic 606		2018
ASSETS
Accounts receivable, net	$	188,300	$	9,446	$	197,746
Other current assets		259,873		80		259,953
Other non-current assets		728,058		728		728,786
Total assets	$	1,176,231	$	10,254	$	1,186,485
LIABILITIES
Accounts payable		51,375		6,281		57,656
Accrued personnel costs		45,264		595		45,859
Other current liabilities		237,607		113		237,720
Deferred income taxes, net		3,339		631		3,970
Other non-current liabilities		307,767		1,012		308,779
Total liabilities		645,352		8,632		653,984
STOCKHOLDERS' EQUITY
Retained earnings		345,302		1,622		346,924
Other stockholders' equity		185,577		—		185,577
Total stockholders' equity		530,879		1,622		532,501
Total liabilities and stockholders' equity	$	1,176,231	$	10,254	$	1,186,485

The following tables summarize the impact of adopting Topic 606 on our consolidated financial statements for the first quarter of 2018 (in thousands):

						Balances without
First Quarter 2018 Balance Sheet	As reported		Adjustments			adoption of Topic 606
ASSETS
Accounts receivable, net	$	261,336	$	(12,623	)	$	248,713
Other current assets		202,226		(80	)		202,146
Other non-current assets		750,791		(707	)		750,084
Total assets	$	1,214,353	$	(13,410	)	$	1,200,943
LIABILITIES
Accounts payable	$	63,157	$	(8,990	)	$	54,167
Accrued personnel costs		30,790		(646	)		30,144
Other current liabilities		194,394		(115	)		194,279
Deferred income taxes, net		2,791		(745	)		2,046
Other non-current liabilities		351,605		(981	)		350,624
Total liabilities		642,737		(11,477	)		631,260
STOCKHOLDERS' EQUITY
Retained earnings		382,775		(1,933	)		380,842
Other stockholders' equity		188,841		—			188,841
Total shareholders' equity		571,616		(1,933	)		569,683
Total liabilities and stockholders' equity	$	1,214,353	$	(13,410	)	$	1,200,943

							Balances without
First Quarter 2018 Income Statement	As reported			Adjustments			adoption of Topic 606
Revenue	$	266,090		$	(498	)	$	265,592
Operating expenses		204,750			(73	)		204,677
Gross margin		61,340			(425	)		60,915
Corporate general and administrative expenses		10,028			—			10,028
Operating income		51,312			(425	)		50,887
Other (expense) income:
Interest expense		(1,780	)		—			(1,780	)
Gain on sale of operations, net		663			—			663
Other expense, net		(1,229	)		—			(1,229	)
Total other expense, net		(2,346	)		—			(2,346	)
Income from continuing operations before income tax expense		48,966			(425	)		48,541
Income tax expense		13,156			(114	)		13,042
Income from continuing operations		35,810			(311	)		35,499
Gain from discontinued operations, net of tax		41			—			41
Net income	$	35,851		$	(311	)	$	35,540

							Balances without
First Quarter 2018 Cash Flow Statement	As reported			Adjustments			adoption of Topic 606
Cash flows from operating activities:
Net income	$	35,851		$	(311	)	$	35,540
Adjustments to reconcile net income to net cash provided by operating activities:		7,906			—			7,906
Changes in assets and liabilities, net of acquisitions and divestitures:								—
Accounts receivable, net		(64,111	)		3,177			(60,934	)
Other assets		(2,571	)		(22	)		(2,593	)
Accounts payable		5,501			(2,708	)		2,793
Accrued personnel costs		(15,262	)		(51	)		(15,313	)
Other liabilities		(3,366	)		(85	)		(3,451	)
Other		15,413			—			15,413
Operating cash flows used in continuing operations		(20,639	)		—			(20,639	)
Operating cash flows provided by discontinued operations		139			—			139
Net cash used in operating activities		(20,500	)		—			(20,500	)
Net provided by investing activities		37,455			—			37,455
Net cash used in financing activities		(20,296	)		—			(20,296	)
Net decrease in cash, cash equivalents and restricted cash		(3,341	)		—			(3,341	)
Cash, cash equivalents and restricted cash at beginning of year		33,409			—			33,409
Cash, cash equivalents and restricted cash at end of period	$	30,068			—		$	30,068

Accounting Standards Not Yet Adopted

New Accounting Pronouncements (Tables)

3 Months Ended

Mar. 31, 2018

Accounting Changes And Error Corrections [Abstract]

Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash Reported Accompanying Consolidated Balance Sheets

	March 31,		March 31,
	2018		2017
Cash and cash equivalents	$	295	$	2,424
Restricted cash		29,773		26,651
Total cash, cash equivalents and restricted cash	$	30,068	$	29,075

Summary of Impact of Adopting New Accounting Standards on Consolidated Financial Statements

The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet was as follows (in thousands):

	Balance at				Balance at
	December 31,		Adjustments due to		January 1,
Balance Sheet	2017		Topic 606		2018
ASSETS
Accounts receivable, net	$	188,300	$	9,446	$	197,746
Other current assets		259,873		80		259,953
Other non-current assets		728,058		728		728,786
Total assets	$	1,176,231	$	10,254	$	1,186,485
LIABILITIES
Accounts payable		51,375		6,281		57,656
Accrued personnel costs		45,264		595		45,859
Other current liabilities		237,607		113		237,720
Deferred income taxes, net		3,339		631		3,970
Other non-current liabilities		307,767		1,012		308,779
Total liabilities		645,352		8,632		653,984
STOCKHOLDERS' EQUITY
Retained earnings		345,302		1,622		346,924
Other stockholders' equity		185,577		—		185,577
Total stockholders' equity		530,879		1,622		532,501
Total liabilities and stockholders' equity	$	1,176,231	$	10,254	$	1,186,485

The following tables summarize the impact of adopting Topic 606 on our consolidated financial statements for the first quarter of 2018 (in thousands):

						Balances without
First Quarter 2018 Balance Sheet	As reported		Adjustments			adoption of Topic 606
ASSETS
Accounts receivable, net	$	261,336	$	(12,623	)	$	248,713
Other current assets		202,226		(80	)		202,146
Other non-current assets		750,791		(707	)		750,084
Total assets	$	1,214,353	$	(13,410	)	$	1,200,943
LIABILITIES
Accounts payable	$	63,157	$	(8,990	)	$	54,167
Accrued personnel costs		30,790		(646	)		30,144
Other current liabilities		194,394		(115	)		194,279
Deferred income taxes, net		2,791		(745	)		2,046
Other non-current liabilities		351,605		(981	)		350,624
Total liabilities		642,737		(11,477	)		631,260
STOCKHOLDERS' EQUITY
Retained earnings		382,775		(1,933	)		380,842
Other stockholders' equity		188,841		—			188,841
Total shareholders' equity		571,616		(1,933	)		569,683
Total liabilities and stockholders' equity	$	1,214,353	$	(13,410	)	$	1,200,943

							Balances without
First Quarter 2018 Income Statement	As reported			Adjustments			adoption of Topic 606
Revenue	$	266,090		$	(498	)	$	265,592
Operating expenses		204,750			(73	)		204,677
Gross margin		61,340			(425	)		60,915
Corporate general and administrative expenses		10,028			—			10,028
Operating income		51,312			(425	)		50,887
Other (expense) income:
Interest expense		(1,780	)		—			(1,780	)
Gain on sale of operations, net		663			—			663
Other expense, net		(1,229	)		—			(1,229	)
Total other expense, net		(2,346	)		—			(2,346	)
Income from continuing operations before income tax expense		48,966			(425	)		48,541
Income tax expense		13,156			(114	)		13,042
Income from continuing operations		35,810			(311	)		35,499
Gain from discontinued operations, net of tax		41			—			41
Net income	$	35,851		$	(311	)	$	35,540

							Balances without
First Quarter 2018 Cash Flow Statement	As reported			Adjustments			adoption of Topic 606
Cash flows from operating activities:
Net income	$	35,851		$	(311	)	$	35,540
Adjustments to reconcile net income to net cash provided by operating activities:		7,906			—			7,906
Changes in assets and liabilities, net of acquisitions and divestitures:								—
Accounts receivable, net		(64,111	)		3,177			(60,934	)
Other assets		(2,571	)		(22	)		(2,593	)
Accounts payable		5,501			(2,708	)		2,793
Accrued personnel costs		(15,262	)		(51	)		(15,313	)
Other liabilities		(3,366	)		(85	)		(3,451	)
Other		15,413			—			15,413
Operating cash flows used in continuing operations		(20,639	)		—			(20,639	)
Operating cash flows provided by discontinued operations		139			—			139
Net cash used in operating activities		(20,500	)		—			(20,500	)
Net provided by investing activities		37,455			—			37,455
Net cash used in financing activities		(20,296	)		—			(20,296	)
Net decrease in cash, cash equivalents and restricted cash		(3,341	)		—			(3,341	)
Cash, cash equivalents and restricted cash at beginning of year		33,409			—			33,409
Cash, cash equivalents and restricted cash at end of period	$	30,068			—		$	30,068

Revenue (Tables)

3 Months Ended

Mar. 31, 2018

Revenue Recognition [Abstract]

Summary of Disaggregation of Revenue by Source

In accordance with the new revenue recognition standard requirements, the following table disaggregates our revenue by source (in thousands):

	Three Months Ended March 31, 2018
	Financial		Benefits &		National
	Services		Insurance		Practices		Consolidated
Accounting, tax, advisory and consulting	$	180,603	$	—	$	—	$	180,603
Core Benefits and Insurance		—		74,122		—		74,122
Non-core Benefits and Insurance		—		3,208		—		3,208
Managed networking, hardware services		—		—		5,958		5,958
National Practices consulting		—		—		1,969		1,969
Other		—		—		230		230
Total revenue	$	180,603	$	77,330	$	8,157	$	266,090

Accounts Receivable, Net (Tables)

3 Months Ended

Mar. 31, 2018

Receivables [Abstract]

Accounts Receivable, Net

Accounts receivable, net balances at March 31, 2018 and December 31, 2017 were as follows (in thousands):

	March 31,			December 31,
	2018			2017
Trade accounts receivable	$	173,434		$	139,730
Unbilled revenue		102,952			62,397
Total accounts receivable		276,386			202,127
Allowance for doubtful accounts		(15,050	)		(13,827	)
Accounts receivable, net	$	261,336		$	188,300

Goodwill and Other Intangible Assets, Net (Tables)

3 Months Ended

Mar. 31, 2018

Goodwill And Intangible Assets Disclosure [Abstract]

Components of Goodwill and Other Intangible Assets, Net

The components of goodwill and other intangible assets, net at March 31, 2018 and December 31, 2017 were as follows (in thousands):

	March 31,			December 31,
	2018			2017
Goodwill	$	551,367		$	528,424
Intangible assets:
Client lists		176,810			177,221
Other intangible assets		9,204			8,767
Total intangible assets		186,014			185,988
Total goodwill and intangibles assets		737,381			714,412
Accumulated amortization:
Client lists		(100,990	)		(97,063	)
Other intangible assets		(4,435	)		(4,143	)
Total accumulated amortization		(105,425	)		(101,206	)
Goodwill and other intangible assets, net	$	631,956		$	613,206

Depreciation and Amortization (Tables)

3 Months Ended

Mar. 31, 2018

Text Block [Abstract]

Depreciation and Amortization Expense for Property and Equipment and Intangible Assets

Depreciation and amortization expense for property and equipment and intangible assets for the three months ended March 31, 2018 and 2017 was as follows (in thousands):

	Three Months Ended
	March 31,
	2018		2017
Operating expenses	$	5,682	$	5,543
Corporate general and administrative expenses		93		98
Total depreciation and amortization expense	$	5,775	$	5,641

Debt and Financing Arrangements (Tables)

3 Months Ended

Mar. 31, 2018

Debt Disclosure [Abstract]

Summary of Unsecured Credit Facility

Rates for the three months ended March 31, 2018 and 2017 were as follows:

Financial Instruments (Tables)

3 Months Ended

Mar. 31, 2018

Investments All Other Investments [Abstract]

Summary of Bond Activity

The following table summarizes our bond activity for the three months ended March 31, 2018 and the twelve months ended December 31, 2017 (in thousands):

	Three Months Ended			Twelve Months Ended
	March 31, 2018			December 31, 2017
Fair value at beginning of period	$	51,101		$	44,573
Purchases		6,170			15,546
Redemptions		—			(940	)
Maturities and calls		(3,345	)		(7,845	)
Change in bond premium		130			(160	)
Fair market value adjustment		(454	)		(73	)
Fair value at end of period	$	53,602		$	51,101

Summary of Outstanding Interest Rate Swaps

The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at March 31, 2018 and December 31, 2017 (in thousands):

	March 31, 2018
	Notional		Fair
	Amount		Value		Balance Sheet Location
Interest rate swaps	$	55,000	$	1,637	Other non-current assets
Interest rate swaps	$	15,000	$	82	Other current assets
	December 31, 2017
	Notional		Fair
	Amount		Value		Balance Sheet Location
Interest rate swaps	$	55,000	$	1,055	Other non-current assets
Interest rate swaps	$	15,000	$	76	Other current assets

Summary of Effects of Interest Rate Swap

	Gain Recognized in AOCL, Net of Tax				(Loss) Gain Reclassified from AOCL into Expense
	Three Months Ended				Three Months Ended
	March 31,				March 31,
	2018		2017		2018			2017
Interest rate swap	$	450	$	93	$	(38	)	$	58

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2018

Fair Value Disclosures [Abstract]

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

	Level	March 31, 2018			December 31, 2017
Deferred compensation plan assets	1	$	86,581		$	85,589
Corporate and municipal bonds	1	$	53,602		$	51,101
Deferred compensation plan liabilities	1	$	(86,581	)	$	(85,589	)
Interest rate swaps	2	$	1,719		$	1,131
Contingent purchase price liabilities	3	$	(44,624	)	$	(37,574	)

Change in Level 3 Fair Values of Contingent Purchase Price Liabilities

	2018			2017
Beginning balance – January 1	$	(37,574	)	$	(33,709	)
Additions from business acquisitions		(8,320	)		(1,661	)
Settlement of contingent purchase price liabilities		2,879			3,564
Change in fair value of contingencies		(1,370	)		(485	)
Change in net present value of contingencies		(239	)		(131	)
Ending balance – March 31	$	(44,624	)	$	(32,422	)

Other Comprehensive Income (Tables)

3 Months Ended

Mar. 31, 2018

Equity [Abstract]

Summary of Other Comprehensive Income and Tax Impact

	Three Months Ended
	March 31,
	2018			2017
Net unrealized (loss) gain on available-for-sale securities, net of income taxes (1)	$	(330	)	$	89
Net unrealized gain on interest rate swaps, net of income taxes (2)		450			93
Foreign currency translation		(6	)		(2	)
Total other comprehensive income	$	114		$	180

(1)

Net of income tax (benefit) expense of ($122) and $59 for the three months ended March 31, 2018 and 2017, respectively.

(2)

Net of income tax expense of $138 and $55 for the three months ended March 31, 2018 and 2017, respectively.

Employee Share Plans (Tables)

3 Months Ended

Mar. 31, 2018

Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]

Schedule of Share-Based Compensation Awards

Compensation expense for stock-based awards recognized during the three months ended March 31, 2018 and 2017 was as follows (in thousands):

	Three Months Ended
	March 31,
	2018		2017
Stock options	$	518	$	525
Restricted stock awards		919		849
Total stock-based compensation expense	$	1,437	$	1,374

Stock Award Activity

Stock award activity during the three months ended March 31, 2018 was as follows (in thousands, except per share data):

	Stock Options					Restricted Stock Awards
	Number of Options			Weighted Average Exercise Price Per Share		Number of Shares			Weighted Average Grant-Date Fair Value (1)
Outstanding at beginning of year		3,844		$	9.67		724		$	11.78
Granted		—		$	—		56		$	16.15
Exercised / Vested		(339	)	$	6.69		(80	)	$	11.45
Expired or canceled		—		$	—		—		$	—
Outstanding at March 31, 2018		3,505		$	9.96		700		$	12.16
Exercisable at March 31, 2018		1,667		$	8.08

(1)

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

Earnings Per Share (Tables)

3 Months Ended

Mar. 31, 2018

Earnings Per Share [Abstract]

Computation of Basic and Diluted Earnings Per Share from Continuing Operations

	Three Months Ended
	March 31,
	2018		2017
Numerator:
Income from continuing operations	$	35,810	$	25,026
Denominator:
Basic
Weighted average common shares outstanding		54,071		53,293
Diluted
Stock options (1)		1,449		1,473
Restricted stock awards (1)		367		426
Contingent shares (2)		37		22
Diluted weighted average common shares outstanding		55,924		55,214
Basic earnings per share from continuing operations	$	0.66	$	0.47
Diluted earnings per share from continuing operations	$	0.64	$	0.45

(1)

(2)

Acquisitions (Tables)

3 Months Ended

Mar. 31, 2018

Pacific Coastal Pension and Insurance Services, Inc. [Member]

Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed

	Three Months Ended
	March 31,
	2018			2017
Accounts receivable, net	$	1,255		$	161
Identifiable intangible assets		457			897
Current liabilities		(805	)		(309	)
Total identifiable net assets	$	907		$	749
Goodwill		22,943			1,515
Aggregate purchase price	$	23,850		$	2,264

Segment Disclosures (Tables)

3 Months Ended

Mar. 31, 2018

Segment Reporting [Abstract]

Summary of Segment Information

Segment information for the three months ended March 31, 2018 and 2017 was as follows (in thousands):

	Three Months Ended March 31, 2018
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	180,603	$	77,330		$	8,157	$	—		$	266,090
Operating expenses		133,033		61,133			7,275		3,309			204,750
Gross margin		47,570		16,197			882		(3,309	)		61,340
Corporate general & admin		—		—			—		10,028			10,028
Operating income (loss)		47,570		16,197			882		(13,337	)		51,312
Other income (expense):
Interest expense		—		(75	)		—		(1,705	)		(1,780	)
Gain on sale of operations, net		—		663			—		—			663
Other income (expense), net		265		193			—		(1,687	)		(1,229	)
Total other income (expense)		265		781			—		(3,392	)		(2,346	)
Income (loss) from continuing operations before income tax expense	$	47,835	$	16,978		$	882	$	(16,729	)	$	48,966

	Three Months Ended March 31, 2017
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	158,633	$	75,164		$	7,662	$	—		$	241,459
Operating expenses		119,389		60,142			7,007		6,228			192,766
Gross margin		39,244		15,022			655		(6,228	)		48,693
Corporate general & admin		—		—			—		8,768			8,768
Operating income (loss)		39,244		15,022			655		(14,996	)		39,925
Other income (expense):
Interest expense		—		(11	)		—		(1,506	)		(1,517	)
Gain on sale of operations, net		—		—			—		22			22
Other income, net		15		96			—		2,626			2,737
Total other income		15		85			—		1,142			1,242
Income (loss) from continuing operations before income tax expense	$	39,259	$	15,107		$	655	$	(13,854	)	$	41,167

Summary of Significant Accounting Policies - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2018 Practice_Groups
Organization Consolidation And Presentation Of Financial Statements [Abstract]
Number of practice groups	3

New Accounting Pronouncements - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2018 USD ($) Business_Units	Mar. 31, 2017 USD ($)	Dec. 31, 2017 USD ($)
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Number of business units inconsistent with revenue recognition \| Business_Units	2
Accounting Standards Update 2016-18 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
New accounting pronouncements or adoption of new standard resulted of cash used in (decrease) increase in operating activities	$ (3.2)	$ 1.2
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Future minimum cash commitments under operating leases			$ 200.0

New Accounting Pronouncements - Schedule of Reconciliation of Cash, Cash Equivalents and Restricted Cash Reported Accompanying Consolidated Balance Sheets (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017	Dec. 31, 2016
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Cash and cash equivalents	$ 295	$ 424
Restricted cash	29,773	32,985
Total cash, cash equivalents and restricted cash	30,068	$ 33,409	$ 29,075	$ 31,374
Accounting Standards Update 2016-18 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Cash and cash equivalents	295		2,424
Restricted cash	29,773		26,651
Total cash, cash equivalents and restricted cash	$ 30,068		$ 29,075

New Accounting Pronouncements - Summary of Cumulative Effect of Changes Made to Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net	$ 261,336		$ 188,300
Other current assets	202,226
Other non-current assets	750,791
Total assets	1,214,353		1,176,231
Accounts payable	63,157		51,375
Accrued personnel costs	30,790		45,264
Other current liabilities	194,394
Deferred income taxes, net	2,791		3,339
Other non-current liabilities	351,605
Total liabilities	642,737		645,352
Retained earnings	382,775		345,302
Other stockholders' equity	188,841
Total stockholders’ equity	571,616		530,879
Total liabilities and stockholders’ equity	$ 1,214,353		1,176,231
Previously Reported [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net			188,300
Other current assets			259,873
Other non-current assets			728,058
Total assets			1,176,231
Accounts payable			51,375
Accrued personnel costs			45,264
Other current liabilities			237,607
Deferred income taxes, net			3,339
Other non-current liabilities			307,767
Total liabilities			645,352
Retained earnings			345,302
Other stockholders' equity			185,577
Total stockholders’ equity			530,879
Total liabilities and stockholders’ equity			1,176,231
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net		$ 197,746
Other current assets		259,953
Other non-current assets		728,786
Total assets		1,186,485
Accounts payable		57,656
Accrued personnel costs		45,859
Other current liabilities		237,720
Deferred income taxes, net		3,970
Other non-current liabilities		308,779
Total liabilities		653,984
Retained earnings		346,924
Other stockholders' equity		185,577
Total stockholders’ equity		532,501	$ 532,501
Total liabilities and stockholders’ equity		1,186,485
Accounting Standards Update 2014-09 [Member] \| Adjustments [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net		9,446
Other current assets		80
Other non-current assets		728
Total assets		10,254
Accounts payable		6,281
Accrued personnel costs		595
Other current liabilities		113
Deferred income taxes, net		631
Other non-current liabilities		1,012
Total liabilities		8,632
Retained earnings		1,622
Total stockholders’ equity		1,622
Total liabilities and stockholders’ equity		$ 10,254

New Accounting Pronouncements - Summary of Impact of Adopting New Accounting Standards on Consolidated Financial Statements (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Jan. 01, 2018	Dec. 31, 2017
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net	$ 261,336			$ 188,300
Other current assets	202,226
Other non-current assets	750,791
Total assets	1,214,353			1,176,231
Accounts payable	63,157			51,375
Accrued personnel costs	30,790			45,264
Other current liabilities	194,394
Deferred income taxes, net	2,791			3,339
Other non-current liabilities	351,605
Total liabilities	642,737			645,352
Retained earnings	382,775			345,302
Other stockholders' equity	188,841
Total stockholders’ equity	571,616			530,879
Total liabilities and stockholders’ equity	1,214,353			1,176,231
Revenue	266,090	$ 241,459
Operating expenses	204,750	192,766
Gross margin	61,340	48,693
Corporate general and administrative expenses	10,028	8,768
Operating income	51,312	39,925
Other (expense) income:
Interest expense	(1,780)	(1,517)
Gain on sale of operations, net	663	22
Other expense, net	(1,229)	2,737
Total other (expense) income, net	(2,346)	1,242
Income from continuing operations before income tax expense	48,966	41,167
Income tax expense	13,156	16,141
Income from continuing operations	35,810	25,026
Gain (loss) from discontinued operations, net of tax	41	(152)
Net income	35,851	24,874
Cash flows from operating activities:
Net income	35,851	24,874
Adjustments to reconcile net income to net cash provided by operating activities:	7,906
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	(64,111)	(46,077)
Other assets	(2,571)	1,088
Accounts payable	5,501	1,285
Accrued personnel costs	(15,262)	(18,800)
Other liabilities	(3,366)	(1,767)
Other	15,413
Operating cash flows used in continuing operations	(20,639)	(14,374)
Operating cash flows provided by (used in) discontinued operations	139	(118)
Net cash used in operating activities	(20,500)	(14,492)
Net provided by investing activities	37,455	48,847
Net cash used in financing activities	(20,296)	(36,654)
Net decrease in cash, cash equivalents and restricted cash	(3,341)
Cash, cash equivalents and restricted cash at beginning of year	33,409	31,374
Cash, cash equivalents and restricted cash at end of period	30,068	$ 29,075
Previously Reported [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net				188,300
Other current assets				259,873
Other non-current assets				728,058
Total assets				1,176,231
Accounts payable				51,375
Accrued personnel costs				45,264
Other current liabilities				237,607
Deferred income taxes, net				3,339
Other non-current liabilities				307,767
Total liabilities				645,352
Retained earnings				345,302
Other stockholders' equity				185,577
Total stockholders’ equity				530,879
Total liabilities and stockholders’ equity				1,176,231
Balances without Adoption of Topic 606 [Member] \| Previously Reported [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net	248,713
Other current assets	202,146
Other non-current assets	750,084
Total assets	1,200,943
Accounts payable	54,167
Accrued personnel costs	30,144
Other current liabilities	194,279
Deferred income taxes, net	2,046
Other non-current liabilities	350,624
Total liabilities	631,260
Retained earnings	380,842
Other stockholders' equity	188,841
Total stockholders’ equity	569,683
Total liabilities and stockholders’ equity	1,200,943
Revenue	265,592
Operating expenses	204,677
Gross margin	60,915
Corporate general and administrative expenses	10,028
Operating income	50,887
Other (expense) income:
Interest expense	(1,780)
Gain on sale of operations, net	663
Other expense, net	(1,229)
Total other (expense) income, net	(2,346)
Income from continuing operations before income tax expense	48,541
Income tax expense	13,042
Income from continuing operations	35,499
Gain (loss) from discontinued operations, net of tax	41
Net income	35,540
Cash flows from operating activities:
Net income	35,540
Adjustments to reconcile net income to net cash provided by operating activities:	7,906
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	(60,934)
Other assets	(2,593)
Accounts payable	2,793
Accrued personnel costs	(15,313)
Other liabilities	(3,451)
Other	15,413
Operating cash flows used in continuing operations	(20,639)
Operating cash flows provided by (used in) discontinued operations	139
Net cash used in operating activities	(20,500)
Net provided by investing activities	37,455
Net cash used in financing activities	(20,296)
Net decrease in cash, cash equivalents and restricted cash	(3,341)
Cash, cash equivalents and restricted cash at beginning of year	33,409
Cash, cash equivalents and restricted cash at end of period	30,068
Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net			$ 197,746
Other current assets			259,953
Other non-current assets			728,786
Total assets			1,186,485
Accounts payable			57,656
Accrued personnel costs			45,859
Other current liabilities			237,720
Deferred income taxes, net			3,970
Other non-current liabilities			308,779
Total liabilities			653,984
Retained earnings			346,924
Other stockholders' equity			185,577
Total stockholders’ equity			532,501	$ 532,501
Total liabilities and stockholders’ equity			1,186,485
Accounting Standards Update 2014-09 [Member] \| Adjustments [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net			9,446
Other current assets			80
Other non-current assets			728
Total assets			10,254
Accounts payable			6,281
Accrued personnel costs			595
Other current liabilities			113
Deferred income taxes, net			631
Other non-current liabilities			1,012
Total liabilities			8,632
Retained earnings			1,622
Total stockholders’ equity			1,622
Total liabilities and stockholders’ equity			$ 10,254
Accounting Standards Update 2014-09 [Member] \| Adjustments [Member] \| Adjustments [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Accounts receivable, net	12,623
Other current assets	80
Other non-current assets	707
Total assets	13,410
Accounts payable	8,990
Accrued personnel costs	646
Other current liabilities	115
Deferred income taxes, net	745
Other non-current liabilities	981
Total liabilities	11,477
Retained earnings	1,933
Total stockholders’ equity	1,933
Total liabilities and stockholders’ equity	13,410
Revenue	(498)
Operating expenses	(73)
Gross margin	(425)
Operating income	(425)
Other (expense) income:
Income from continuing operations before income tax expense	(425)
Income tax expense	(114)
Income from continuing operations	(311)
Net income	(311)
Cash flows from operating activities:
Net income	(311)
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	3,177
Other assets	(22)
Accounts payable	(2,708)
Accrued personnel costs	(51)
Other liabilities	$ (85)

Revenue - Summary of Disaggregation of Revenue by Source (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Disaggregation Of Revenue [Line Items]
Revenue	$ 266,090	$ 241,459
Accounting, Tax, Advisory and Consulting [Member]
Disaggregation Of Revenue [Line Items]
Revenue	180,603
Core Benefits and Insurance [Member]
Disaggregation Of Revenue [Line Items]
Revenue	74,122
Non-core Benefits and Insurance [Member]
Disaggregation Of Revenue [Line Items]
Revenue	3,208
Managed Networking, Hardware Services [Member]
Disaggregation Of Revenue [Line Items]
Revenue	5,958
National Practices Consulting [Member]
Disaggregation Of Revenue [Line Items]
Revenue	1,969
Other National Practices [Member]
Disaggregation Of Revenue [Line Items]
Revenue	230
Financial Services [Member]
Disaggregation Of Revenue [Line Items]
Revenue	180,603
Financial Services [Member] \| Accounting, Tax, Advisory and Consulting [Member]
Disaggregation Of Revenue [Line Items]
Revenue	180,603
Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Revenue	77,330
Benefits and Insurance Services [Member] \| Core Benefits and Insurance [Member]
Disaggregation Of Revenue [Line Items]
Revenue	74,122
Benefits and Insurance Services [Member] \| Non-core Benefits and Insurance [Member]
Disaggregation Of Revenue [Line Items]
Revenue	3,208
National Practices [Member]
Disaggregation Of Revenue [Line Items]
Revenue	8,157
National Practices [Member] \| Managed Networking, Hardware Services [Member]
Disaggregation Of Revenue [Line Items]
Revenue	5,958
National Practices [Member] \| National Practices Consulting [Member]
Disaggregation Of Revenue [Line Items]
Revenue	1,969
National Practices [Member] \| Other National Practices [Member]
Disaggregation Of Revenue [Line Items]
Revenue	$ 230

Revenue - Additional Information (Detail)	3 Months Ended
Revenue - Additional Information (Detail)	Mar. 31, 2018
Revenue Recognition And Deferred Revenue [Abstract]
Capitalized contract period	one year or less
Performance obligations period	one year or less

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 173,434	$ 139,730
Unbilled revenue	102,952	62,397
Total accounts receivable	276,386	202,127
Allowance for doubtful accounts	(15,050)	(13,827)
Accounts receivable, net	$ 261,336	$ 188,300

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 551,367	$ 528,424
Intangible assets:
Total intangible assets	186,014	185,988
Total goodwill and intangibles assets	737,381	714,412
Accumulated amortization:
Total accumulated amortization	(105,425)	(101,206)
Goodwill and other intangible assets, net	631,956	613,206
Client Lists [Member]
Intangible assets:
Total intangible assets	176,810	177,221
Accumulated amortization:
Total accumulated amortization	(100,990)	(97,063)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	9,204	8,767
Accumulated amortization:
Total accumulated amortization	$ (4,435)	$ (4,143)

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 5,775	$ 5,641
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	5,682	5,543
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation expense	$ 93	$ 98

Debt and Financing Arrangements - Additional Information (Detail) - USD ($) $ in Millions		3 Months Ended
	Apr. 03, 2018	Mar. 31, 2018
2018 Credit Facility [Member]
Debt Instrument [Line Items]
Extension of maturity date		2019
2018 Credit Facility [Member] \| Subsequent Event [Member]
Debt Instrument [Line Items]
Credit agreement amendment date	Apr. 03, 2018
Unsecured credit facility	$ 400
Extension of maturity date	2023
Revolving loan commitment	$ 400
2014 Credit Facility [Member]
Debt Instrument [Line Items]
Credit agreement amendment date		Jul. 28, 2014
Extension of maturity date		2019
2014 Credit Facility [Member] \| First Amendment [Member]
Debt Instrument [Line Items]
Credit agreement amendment date		Apr. 10, 2015
2014 Credit Facility [Member] \| Second Amendment [Member]
Debt Instrument [Line Items]
Credit agreement amendment date		Nov. 03, 2015

Debt and Financing Arrangements (Bank Debt) - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Debt Disclosure [Abstract]
Outstanding balance under applicable credit facility	$ 214,700	$ 178,500
Available funds under credit facility	175,000
Outstanding letters of credit	$ 2,300	$ 2,300

- Definition

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

+ References + Details

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	Mar. 31, 2018	Mar. 31, 2017
Debt Instrument [Line Items]
Weighted average rates	2.98%	2.52%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	2.37%	2.19%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	5.00%	4.50%

Debt and Financing Arrangements (Interest Expense) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Debt Disclosure [Abstract]
Interest expense	$ 1,780	$ 1,517

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($) $ in Millions	Mar. 31, 2018	Dec. 31, 2017
Commitments And Contingencies Disclosure [Abstract]
Letters of credit outstanding	$ 2.3	$ 2.3
License bonds outstanding amount	$ 2.5	$ 2.5

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail)		3 Months Ended
	Sep. 16, 2016 USD ($)	Mar. 31, 2018 USD ($) Plaintiff
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs \| Plaintiff		2
Damages sought amount		$ 16,000,000
Altoona Regional Health System [Member] \| Minimum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 142,000,000

Financial Instruments (Bonds) - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Derivatives Fair Value [Line Items]
Corporate and municipal bonds	$ 52,300,000	$ 49,500,000
Maturity dates of bonds, start date	2018-04
Maturity dates of bonds, end date	2023-11
Interest Rate Swap [Member]
Derivatives Fair Value [Line Items]
Interest rate swap, description of interest received	interest that varies with the one-month LIBOR
Derivative, Type of Interest Rate Paid on Swap	fixed
Interest Rate Swap [Member] \| November 2018 [Member]
Derivatives Fair Value [Line Items]
Notional value	$ 15,000,000
Interest rate swap, fixed interest rate	1.155%
Interest Rate Swap [Member] \| October 2020 [Member]
Derivatives Fair Value [Line Items]
Notional value	$ 25,000,000
Interest rate swap, fixed interest rate	1.30%
Interest Rate Swap [Member] \| February 2021 [Member]
Derivatives Fair Value [Line Items]
Notional value	$ 10,000,000
Interest rate swap, fixed interest rate	1.12%
Interest Rate Swap [Member] \| May 2022 [Member]
Derivatives Fair Value [Line Items]
Notional value	$ 20,000,000
Interest rate swap, fixed interest rate	1.77%

Financial Instruments - Summary of Bond Activity (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Derivative Instruments And Hedging Activities Disclosure [Abstract]
Fair value at beginning of period	$ 51,101	$ 44,573
Purchases	6,170	15,546
Redemptions		(940)
Maturities and calls	(3,345)	(7,845)
Change in bond premium	130	(160)
Fair market value adjustment	(454)	(73)
Fair value at end of period	$ 53,602	$ 51,101

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swap [Member] - USD ($)	Mar. 31, 2018	Dec. 31, 2017
Other Non-current Assets [Member]
Derivatives Fair Value [Line Items]
Notional Amount	$ 55,000,000	$ 55,000,000
Fair Value	1,637,000	1,055,000
Other Current Assets [Member]
Derivatives Fair Value [Line Items]
Notional Amount	15,000,000	15,000,000
Fair Value	$ 82,000	$ 76,000

Financial Instruments - Summary of Effects of Interest Rate Swaps (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Derivatives Fair Value [Line Items]
Gain Recognized in AOCL, Net of Tax	$ 450	$ 93
Interest Rate Swap [Member] \| Interest Expense [Member]
Derivatives Fair Value [Line Items]
Gain Recognized in AOCL, Net of Tax	450	93
(Loss) Gain Reclassified from AOCL into Expense	$ (38)	$ 58

Fair Value Measurements - Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Corporate and municipal bonds	$ 53,602	$ 51,101	$ 44,573
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	86,581	85,589
Corporate and municipal bonds	53,602	51,101
Deferred compensation plan liabilities	(86,581)	(85,589)
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	1,719	1,131
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (44,624)	$ (37,574)

Fair Value Measurements - Additional Information (Detail) - USD ($)	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 0

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liabilities (Detail) - Level 3 [Member] - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (37,574)
Ending balance	(44,624)
Contingent Purchase Price Liabilities [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	(37,574)	$ (33,709)
Additions from business acquisitions	(8,320)	(1,661)
Settlement of contingent purchase price liabilities	2,879	3,564
Change in fair value of contingencies	(1,370)	(485)
Change in net present value of contingencies	(239)	(131)
Ending balance	$ (44,624)	$ (32,422)

Other Comprehensive Income - Summary of Other Comprehensive Income and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized (loss) gain on available-for-sale securities, net of income taxes	$ (330)	$ 89
Net unrealized gain on interest rate swaps, net of income taxes	450	93
Foreign currency translation	(6)	(2)
Total other comprehensive income	$ 114	$ 180

Other Comprehensive Income - Summary of Other Comprehensive Income and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized gain (loss) on available for sale securities, income tax expense (benefit)	$ (122)	$ 59
Unrealized gain on interest rate swaps, income tax expense (benefit)	$ 138	$ 55

Other Comprehensive Income - Additional Information (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated other comprehensive loss, net of tax	$ (68)	$ (182)

Employee Share Plans - Additional Information (Detail) shares in Millions	3 Months Ended
	Mar. 31, 2018 shares
Compensation And Retirement Disclosure [Abstract]
Maximum stock based compensation awards granted under the plan	9.6
Stock awards expiry	2024

Employee Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 518	$ 525
Restricted stock awards	919	849
Total stock-based compensation expense	$ 1,437	$ 1,374

Employee Share Plans - Stock Award Activity (Detail) shares in Thousands	3 Months Ended
	Mar. 31, 2018 $ / shares shares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of Options \| shares	3,844
Exercised or Vested, Number of Options \| shares	(339)
Outstanding Ending balance, Number of Options \| shares	3,505
Exercisable Ending balance, Number of Options \| shares	1,667
Outstanding Beginning balance, Weighted Average Exercise Price Per Share \| $ / shares	$ 9.67
Exercised or Vested, Weighted Average Exercise Price Per Share \| $ / shares	6.69
Outstanding Ending balance, Weighted Average Exercise Price Per Share \| $ / shares	9.96
Exercisable Ending balance, Weighted Average Exercise Price \| $ / shares	$ 8.08
Restricted Stock Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of shares \| shares	724
Granted, Number of shares \| shares	56
Exercised or Vested, Number of shares \| shares	(80)
Outstanding Ending balance, Number of shares \| shares	700
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 11.78
Granted, Weighted Average Grant-Date Fair Value \| $ / shares	16.15
Exercised or Vested, Weighted Average Grant-Date Fair Value \| $ / shares	11.45
Outstanding Ending balance, Weighted Average Grant-Date Fair Value \| $ / shares	$ 12.16

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
	Mar. 31, 2018	Mar. 31, 2017
Numerator:
Income from continuing operations	$ 35,810	$ 25,026
Basic
Weighted average common shares outstanding	54,071	53,293
Diluted
Stock options	1,449	1,473
Restricted stock awards	367	426
Contingent shares	37	22
Diluted weighted average common shares outstanding	55,924	55,214
Basic earnings per share from continuing operations	$ 0.66	$ 0.47
Diluted earnings per share from continuing operations	$ 0.64	$ 0.45

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares shares in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
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	0.0

Acquisitions (First Quarter 2018) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration, current	$ 16,293	$ 15,151
Contingent consideration, non-current	$ 28,331	$ 22,423
Laurus Transaction Advisors, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Feb. 01, 2018
Acquired entity, name	Laurus Transaction Advisors, LLC
Consideration paid in cash	$ 15,500
Contingent consideration	8,300
Contingent consideration, current	2,200
Contingent consideration, non-current	6,100
Annual revenue	$ 5,600

Acquisitions (First Quarter 2017) - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2018	Dec. 31, 2017
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration, current		$ 16,293	$ 15,151
Contingent consideration, non-current		28,331	22,423
Goodwill		551,367	$ 528,424
Pacific Coastal Pension and Insurance Services, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Feb. 01, 2017
Acquired entity, name	Pacific Coastal Pension and Insurance Services, Inc.
Consideration paid in cash	$ 600
Contingent consideration	1,700
Contingent consideration, current	500
Contingent consideration, non-current	1,200
Annual revenue	1,400
Goodwill	$ 1,515	$ 22,943

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Mar. 31, 2017
Business Acquisition [Line Items]
Goodwill	$ 551,367	$ 528,424
Pacific Coastal Pension and Insurance Services, Inc. [Member]
Business Acquisition [Line Items]
Accounts receivable, net	1,255		$ 161
Identifiable intangible assets	457		897
Current liabilities	(805)		(309)
Total identifiable net assets	907		749
Goodwill	22,943		1,515
Aggregate purchase price	$ 23,850		$ 2,264

Acquisitions - Additional Information (Detail) $ in Millions	3 Months Ended
	Mar. 31, 2018 USD ($) Client_List shares	Mar. 31, 2017 USD ($) Client_List shares
Business Acquisition, Contingent Consideration [Line Items]
Increase in fair value of contingent consideration	$ 1.6	$ 0.6
Consideration paid in cash	$ 2.9	$ 2.9
Number of common stock issued \| shares	0	47,000
Acquisition of Client Lists [Member]
Business Acquisition, Contingent Consideration [Line Items]
Number of client list purchased \| Client_List	0	0

Discontinued Operations and Divestitures - Additional Information (Detail) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 31, 2018 USD ($) Office	Mar. 31, 2017 Office	Dec. 31, 2017 USD ($)	Dec. 31, 2015 Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of business divestiture \| Office	0	0
Financial Services [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold \| Business				2
Benefits and Insurance Segment [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain from the sale of its individual wealth management business \| $	$ 700		$ 22

Segment Disclosures - Additional Information (Detail)	3 Months Ended
Segment Disclosures - Additional Information (Detail)	Mar. 31, 2018 Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Segment Reporting Information [Line Items]
Revenue	$ 266,090	$ 241,459
Operating expenses	204,750	192,766
Gross margin	61,340	48,693
Corporate general and administrative expenses	10,028	8,768
Operating income	51,312	39,925
Other (expense) income:
Interest expense	(1,780)	(1,517)
Gain on sale of operations, net	663	22
Other (expense) income, net	(1,229)	2,737
Total other (expense) income, net	(2,346)	1,242
Income from continuing operations before income tax expense	48,966	41,167
Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	180,603
Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue	77,330
National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	8,157
Operating Segments [Member] \| Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	180,603	158,633
Operating expenses	133,033	119,389
Gross margin	47,570	39,244
Operating income	47,570	39,244
Other (expense) income:
Other (expense) income, net	265	15
Total other (expense) income, net	265	15
Income from continuing operations before income tax expense	47,835	39,259
Operating Segments [Member] \| Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue	77,330	75,164
Operating expenses	61,133	60,142
Gross margin	16,197	15,022
Operating income	16,197	15,022
Other (expense) income:
Interest expense	(75)	(11)
Gain on sale of operations, net	663
Other (expense) income, net	193	96
Total other (expense) income, net	781	85
Income from continuing operations before income tax expense	16,978	15,107
Operating Segments [Member] \| National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	8,157	7,662
Operating expenses	7,275	7,007
Gross margin	882	655
Operating income	882	655
Other (expense) income:
Income from continuing operations before income tax expense	882	655
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	3,309	6,228
Gross margin	(3,309)	(6,228)
Corporate general and administrative expenses	10,028	8,768
Operating income	(13,337)	(14,996)
Other (expense) income:
Interest expense	(1,705)	(1,506)
Gain on sale of operations, net		22
Other (expense) income, net	(1,687)	2,626
Total other (expense) income, net	(3,392)	1,142
Income from continuing operations before income tax expense	$ (16,729)	$ (13,854)

Subsequent Events - Additional Information (Detail) - USD ($) $ in Millions		3 Months Ended
	Apr. 03, 2018	Mar. 31, 2018
2018 Credit Facility [Member]
Subsequent Event [Line Items]
Extension of maturity date		2019
Subsequent Event [Member] \| 2018 Credit Facility [Member]
Subsequent Event [Line Items]
Extension of maturity date	2023
Unsecured credit facility	$ 400
Revolving loan commitment	$ 400
Subsequent Event [Member] \| InR Advisory Services, LLC [Member]
Subsequent Event [Line Items]
Effective date of acquisition	Apr. 03, 2018