Other Comprehensive Income

6 Months Ended

Jun. 30, 2011

Other Comprehensive Income [Abstract]

Other Comprehensive Income

9.   Other Comprehensive Income

Other comprehensive (loss) income is reflected as a (decrease) increase to stockholders’ equity and is not reflected in CBIZ’s results of operations. Other comprehensive (loss) income and total comprehensive income for the three and six months ended June 30, 2011 and 2010, net of tax, was as follows (in thousands):

	THREE MONTHS ENDED						SIX MONTHS ENDED
	JUNE 30,						JUNE 30,
	2011			2010			2011			2010
Net income	$	6,551		$	5,422		$	24,456		$	21,406
Other comprehensive (loss) income:
Net unrealized gain on available-for-sale securities, net of income taxes (1)		—			497			405			422
Net unrealized (loss) gain on interest rate swaps, net of income taxes (2)		(42	)		46			(32	)		50
Foreign currency translation		(17	)		(21	)		(32	)		(36	)
Total other comprehensive (loss) income		(59	)		522			341			436
Comprehensive income	$	6,492		$	5,944		$	24,797		$	21,842

(1)	Net of income tax expense of $0 and $331 for the three months ended June 30, 2011 and 2010, respectively, and net of income tax expense of $121 and $281 for the six months ended June 30, 2011 and 2010, respectively.
(2)	Net of income tax (benefit) expense of ($25) and $27 for the three months ended June 30, 2011 and 2010, respectively, and net of income tax (benefit) expense of ($19) and $30 for the six months ended June 30, 2011 and 2010, respectively.

Accumulated other comprehensive loss, net of tax, was approximately $0.6 million and $0.9 million at June 30, 2011 and December 31, 2010, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, to unrealized gains and losses on available-for-sale securities and interest rate swaps, and adjustments for foreign currency translation.