Segment Disclosures

3 Months Ended

Mar. 31, 2013

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	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    HardwareServices • 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 professional fees, 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, 2012. 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 those costs listed above, which are reported in the “Corporate and Other” segment. Segment information for the three months ended March 31, 2013 and 2012 was as follows (in thousands):

	Three Months Ended March 31, 2013
	Financial Services		Employee Services			MMP		National Practices		Corporate and Other			Total
Revenue	$	141,170	$	52,778		$	33,347	$	7,486	$	—		$	234,781
Operating expenses		105,515		42,622			30,912		6,950		4,861			190,860
Gross margin		35,655		10,156			2,435		536		(4,861	)		43,921
Corporate general & admin		—		—			—		—		9,984			9,984
Operating income (loss)		35,655		10,156			2,435		536		(14,845	)		33,937
Other income (expense):
Interest expense		—		(8	)		—		—		(4,345	)		(4,353	)
Gain on sale of operations, net		—		—			—		—		18			18
Other income, net		37		101			51		—		1,590			1,779
Total other income (expense)		37		93			51		—		(2,737	)		(2,556	)
Income (loss) from continuing operations before income tax expense	$	35,692	$	10,249		$	2,486	$	536	$	(17,582	)	$	31,381
	Three Months Ended March 31, 2012
	Financial Services		Employee Services			MMP		National Practices		Corporate And Other			Total
Revenue	$	132,164	$	48,059		$	33,271	$	7,333	$	—		$	220,827
Operating expenses		97,233		39,448			30,520		6,722		6,082			180,005
Gross margin		34,931		8,611			2,751		611		(6,082	)		40,822
Corporate general & admin		—		—			—		—		10,544			10,544
Operating income (loss)		34,931		8,611			2,751		611		(16,626	)		30,278
Other income (expense):
Interest expense		—		(6	)		—		—		(4,116	)		(4,122	)
Gain on sale of operations, net		—		—			—		—		2,589			2,589
Other income, net		30		116			73		—		3,219			3,438
Total other income		30		110			73		—		1,692			1,905
Income (loss) from continuing operations before income tax expense	$	34,961	$	8,721		$	2,824	$	611	$	(14,934	)	$	32,183