Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 2012

Fair Value Measurements [Abstract]

Summary of assets and liabilities measured at fair value on a recurring basis

The following table summarizes CBIZ’s assets and liabilities at December 31, 2012 and 2011 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 the Company to determine such fair value (in thousands):

	Level		December 31, 2012			December 31, 2011
Deferred compensation plan assets		1	$	39,779		$	33,585
Corporate and municipal bonds		1	$	29,776		$	30,923
Interest rate swaps		2	$	(817	)	$	(670	)
Contingent purchase price liabilities		3	$	(30,012	)	$	(25,325	)

Change in fair values of assets and liabilities identified as level 3

For the years ended December 31, 2012 and 2011, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in fair values of the Company’s assets and liabilities identified as Level 3 for the years ended December 31, 2012 and 2011 (pre-tax basis, in thousands):

	Auction Rate Securities			Contingent Purchase Price Liabilities
Beginning balance — January 1, 2011	$	10,216		$	(17,265	)
Additions from business acquisitions		—			(13,404	)
Sales of auctions rate securities		(10,980	)		—
Payment of contingent purchase price payable		—			2,051
Unrealized gains included in accumulated other comprehensive loss		664			—
Change in fair value of contingency		—			3,479
Change in net present value of contingency		—			(186	)
Increase in expected cash flows of OTTI investment		100			—
Balance — December 31, 2011	$	—		$	(25,325	)
Additions from business acquisitions		—			(17,611	)
Payment of contingent purchase price payable		—			11,970
Change in fair value of contingency		—			1,135
Change in net present value of contingency		—			(181	)
Balance — December 31, 2012	$	—		$	(30,012	)

Rollforward of the pre-tax credit losses recognized in earnings related to this ARS

The following table provides a rollforward of the pre-tax credit losses recognized in earnings related to this ARS for the twelve months ended December 31, 2011 (in thousands):

	Accumulated Credit Losses
Balance at January 1, 2011	$	2,132
Additions related to OTTI losses not previously recognized		—
Reductions due to sales		—
Reductions due to sales of OTTI investment		(2,256	)
Additions due to increases in previously recognized OTTI losses		124
Reductions due to increases in expected cash flows		—
Balance at December 31, 2011	$	—

Financial instruments

The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of December 31, 2012 and 2011 (in thousands):

	December 31, 2012				December 31, 2011
	Carrying Value		Fair Value		Carrying Value		Fair Value
2006 Notes	$	750	$	750	$	750	$	750
2010 Notes	$	121,666	$	135,181	$	119,028	$	141,690