Segment Disclosures

6 Months Ended

Jun. 30, 2011

Segment Disclosures [Abstract]

Segment Disclosures

14. Segment Disclosures

CBIZ’s business units have been aggregated into four practice groups: Financial Services, Employee Services, Medical Management Professionals (“MMP”), 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 practice group, is provided in the following table.

Financial Services

• Accounting

• Tax

• Financial Advisory

• Valuation

• Litigation Support

• Internal Audit

• Family Office Services

• Fraud Detection

• Real Estate Advisory

Employee Services

• Group Health

• Property & Casualty

• Retirement Plan Services

• Payroll Services

• Life Insurance

• Human Capital Management

• Compensation Consulting

• Recruiting

• Actuarial Services

MMP

• Coding and Billing

• Accounts Receivable Management

• Full Practice Management Services

National Practices

• Managed Networking and Hardware Services

• Health Care Consulting

• Mergers & Acquisitions

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 gains or losses attributable to assets held in the Company’s deferred compensation plan, stock-based compensation, certain health care costs, consolidation and integration charges, certain advertising costs and other various expenses.

Accounting policies of the practice groups are the same as those described in Note 1 to the Annual Report on Form 10-K for the year ended December 31, 2010. Upon consolidation, all 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 the costs of certain infrastructure functions (such as information systems, finance and accounting, human resources, legal and marketing), which are reported in the “Corporate and Other” segment.

     Segment information for the three and six months ended June 30, 2011 and 2010 was as follows (in thousands):

	THREE MONTHS ENDED JUNE 30, 2011
											Corporate
	Financial			Employee					National		and
	Services			Services			MMP		Practices		Other			Total
Revenue	$	96,253		$	43,197		$	35,654	$	8,006	$	—		$	183,110
Operating expenses		82,732			36,059			31,459		6,794		2,887			159,931
Gross margin		13,521			7,138			4,195		1,212		(2,887	)		23,179
Corporate general & admin		—			—			—		—		6,850			6,850
Operating income (loss)		13,521			7,138			4,195		1,212		(9,737	)		16,329
Other income (expense):
Interest expense		(5	)		(6	)		—		—		(4,396	)		(4,407	)
Gain on sale of operations, net		—			—			—		—		2			2
Other income (expense), net		63			159			79		—		(274	)		27
Total other income (expense)		58			153			79		—		(4,668	)		(4,378	)
Income (loss) from continuing operations before income tax expense	$	13,579		$	7,291		$	4,274	$	1,212	$	(14,405	)	$	11,951

	THREE MONTHS ENDED JUNE 30, 2010
											Corporate
	Financial			Employee					National		and
	Services			Services			MMP		Practices		Other			Total
Revenue	$	91,378		$	43,828		$	38,018	$	6,850	$	—		$	180,074
Operating expenses		81,463			36,650			33,346		6,582		219			158,260
Gross margin		9,915			7,178			4,672		268		(219	)		21,814
Corporate general & admin		—			—			—		—		6,638			6,638
Operating income (loss)		9,915			7,178			4,672		268		(6,857	)		15,176
Other income (expense):
Interest expense		(2	)		(6	)		—		—		(3,403	)		(3,411	)
Gain on sale of operations, net		—			—			—		—		2			2
Other income (expense), net		55			28			82		—		(2,212	)		(2,047	)
Total other income (expense)		53			22			82		—		(5,613	)		(5,456	)
Income (loss) from continuing operations before income tax expense	$	9,968		$	7,200		$	4,754	$	268	$	(12,470	)	$	9,720

	SIX MONTHS ENDED JUNE 30, 2011
											Corporate
	Financial			Employee					National		and
	Services			Services			MMP		Practices		Other			Total
Revenue	$	218,361		$	87,632		$	71,065	$	15,943	$	—		$	393,001
Operating expenses		172,459			72,655			63,533		13,451		7,261			329,359
Gross margin		45,902			14,977			7,532		2,492		(7,261	)		63,642
Corporate general & admin		—			—			—		—		16,511			16,511
Operating income (loss)		45,902			14,977			7,532		2,492		(23,772	)		47,131
Other income (expense):
Interest expense		(5	)		(12	)		—		—		(9,305	)		(9,322	)
Gain on sale of operations, net		—			—			—		—		2,745			2,745
Other income, net		121			530			148		—		2,309			3,108
Total other income (expense)		116			518			148		—		(4,251	)		(3,469	)
Income (loss) from continuing operations before income tax expense	$	46,018		$	15,495		$	7,680	$	2,492	$	(28,023	)	$	43,662

	SIX MONTHS ENDED JUNE 30, 2010
											Corporate
	Financial			Employee					National		and
	Services			Services			MMP		Practices		Other			Total
Revenue	$	211,947		$	90,616		$	73,336	$	13,556	$	—		$	389,455
Operating expenses		169,784			73,799			67,436		13,072		5,618			329,709
Gross margin		42,163			16,817			5,900		484		(5,618	)		59,746
Corporate general & admin		—			—			—		—		15,622			15,622
Operating income (loss)		42,163			16,817			5,900		484		(21,240	)		44,124
Other income (expense):
Interest expense		(5	)		(12	)		—		—		(6,562	)		(6,579	)
Gain on sale of operations, net		—			—			—		—		376			376
Other income (expense), net		130			166			171		—		(341	)		126
Total other income (expense)		125			154			171		—		(6,527	)		(6,077	)
Income (loss) from continuing operations before income tax expense	$	42,288		$	16,971		$	6,071	$	484	$	(27,767	)	$	38,047