Segment Disclosures

12 Months Ended

Dec. 31, 2012

Segment Disclosures [Abstract]

Segment Disclosures

22. Segment Disclosures

CBIZ’s business units have been aggregated into four practice groups: Financial Services; Employee Services; 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; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by practice group is provided in the table below.

Financial Services	Employee Services	MMP	National Practices
•  Accounting •  Tax •  Financial Advisory •  Valuation •  Litigation Support •  Government Health Care Consulting •  Risk Advisory Services •  Real Estate Advisory	•  Employee Benefits •  Property & Casualty •  Retirement Plan Services •  Payroll Services •  Life Insurance •  Human Capital Services •  Compensation Consulting •  Recruiting •  Actuarial Services	•  Coding and Billing •  Accounts Receivable Management •  Full Practice Management Services	•  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 certain health care costs, gains or losses attributable to assets held in the Company’s deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses.

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

CBIZ operates in the United States and Canada and revenue generated from such operations during the years ended December 31, 2012, 2011 and 2010 was as follows (in thousands):

	Year Ended December 31,
	2012		2011		2010
United States	$	764,439	$	732,140	$	728,850
Canada		1,655		1,665		1,551
Total Revenue	$	766,094	$	733,805	$	730,401

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

Segment information for the years ended December 31, 2012, 2011 and 2010 was as follows (in thousands):

	Year Ended December 31, 2012
	Financial Services			Employee Services			MMP		National Practices			Corporate and Other			Total
Revenue	$	411,735		$	186,217		$	138,016	$	30,126		$	—		$	766,094
Operating expenses		359,166			155,311			123,264		26,713			15,741			680,195
Gross margin		52,569			30,906			14,752		3,413			(15,741	)		85,899
Corporate general & admin		—			—			—		—			30,422			30,422
Operating income (loss)		52,569			30,906			14,752		3,413			(46,163	)		55,477
Other income (expense):
Interest expense		—			(30	)		—		—			(16,232	)		(16,262	)
Gain on sale of operations, net		—			—			—		—			2,766			2,766
Other income, net		2,063			1,086			208		2			5,063			8,422
Total other income (expense)		2,063			1,056			208		2			(8,403	)		(5,074	)
Income (loss) from continuing operations before income tax expense	$	54,632		$	31,962		$	14,960	$	3,415		$	(54,566	)	$	50,403
	Year Ended December 31, 2011
	Financial Services			Employee Services			MMP		National Practices			Corporate and Other			Total
Revenue	$	391,232		$	171,205		$	141,046	$	30,322		$	—		$	733,805
Operating expenses		337,304			144,528			124,790		26,222			11,425			644,269
Gross margin		53,928			26,677			16,256		4,100			(11,425	)		89,536
Corporate general & admin		—			—			—		—			31,583			31,583
Operating income (loss)		53,928			26,677			16,256		4,100			(43,008	)		57,953
Other income (expense):
Interest expense		(2	)		(28	)		—		—			(17,325	)		(17,355	)
Gain on sale of operations, net		—			—			—		—			2,920			2,920
Other income (expense), net		26			780			248		10			2,385			3,449
Total other income (expense)		24			752			248		10			(12,020	)		(10,986	)
Income (loss) from continuing operations before income tax expense	$	53,952		$	27,429		$	16,504	$	4,110		$	(55,028	)	$	46,967
	Year Ended December 31, 2010
	Financial Services			Employee Services			MMP		National Practices			Corporate and Other			Total
Revenue	$	380,130		$	174,097		$	148,425	$	27,749		$	—		$	730,401
Operating expenses		326,412			144,552			131,897		25,794			15,680			644,335
Gross margin		53,718			29,545			16,528		1,955			(15,680	)		86,066
Corporate general & admin		—			—			—		—			29,584			29,584
Operating income (loss)		53,718			29,545			16,528		1,955			(45,264	)		56,482
Other income (expense):
Interest expense		(6	)		(25	)		—		—			(15,277	)		(15,308	)
Gain on sale of operations, net		—			—			—		—			466			466
Other income, net		201			323			300		(1	)		2,709			3,532
Total other income (expense)		195			298			300		(1	)		(12,102	)		(11,310	)
Income (loss) from continuing operations before income tax expense	$	53,913		$	29,843		$	16,828	$	1,954		$	(57,366	)	$	45,172