Segment Disclosures

9 Months Ended

Sep. 30, 2013

Segment Reporting [Abstract]

Segment Disclosures

14. Segment Disclosures

CBIZ’s business units have been aggregated into three practice groups: Financial Services, Employee Services 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 each practice group is provided in the following table.

Financial Services	Employee Services	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	•    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 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 and nine months ended September 30, 2013 and 2012 was as follows (in thousands):

	Three Months Ended September 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	110,613	$	50,414		$	7,812	$	—		$	168,839
Operating expenses		97,653		42,055			6,617		4,610			150,935
Gross margin		12,960		8,359			1,195		(4,610	)		17,904
Corporate general & admin		—		—			—		8,944			8,944
Operating income (loss)		12,960		8,359			1,195		(13,554	)		8,960
Other income (expense):
Interest expense		—		(6	)		—		(3,809	)		(3,815	)
Gain on sale of operations, net		—		—			—		6			6
Other income, net		74		63			—		2,234			2,371
Total other income (expense)		74		57			—		(1,569	)		(1,438	)
Income (loss) from continuing operations before income tax expense	$	13,034	$	8,416		$	1,195	$	(15,123	)	$	7,522

	Three Months Ended September 30, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	95,976	$	45,762		$	8,103	$	—		$	149,841
Operating expenses		87,260		38,592			6,844		4,508			137,204
Gross margin		8,716		7,170			1,259		(4,508	)		12,637
Corporate general & admin		—		—			—		7,475			7,475
Operating income (loss)		8,716		7,170			1,259		(11,983	)		5,162
Other income (expense):
Interest expense		—		(6	)		—		(3,570	)		(3,576	)
Gain on sale of operations, net		—		—			—		21			21
Other income, net		53		244			1		2,243			2,541
Total other income (expense)		53		238			1		(1,306	)		(1,014	)
Income (loss) from continuing operations before income tax expense	$	8,769	$	7,408		$	1,260	$	(13,289	)	$	4,148

	Nine Months Ended September 30, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	365,591	$	154,681		$	22,512	$	—		$	542,784
Operating expenses		302,397		127,545			20,442		12,176			462,560
Gross margin		63,194		27,136			2,070		(12,176	)		80,224
Corporate general & admin		—		—			—		26,577			26,577
Operating income (loss)		63,194		27,136			2,070		(38,753	)		53,647
Other income (expense):
Interest expense		—		(15	)		—		(12,001	)		(12,016	)
Gain on sale of operations, net		—		—			—		72			72
Other income, net		450		238			1		3,925			4,614
Total other income (expense)		450		223			1		(8,004	)		(7,330	)
Income (loss) from continuing operations before income tax expense	$	63,644	$	27,359		$	2,071	$	(46,757	)	$	46,317

	Nine Months Ended September 30, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	329,476	$	139,430		$	22,697	$	—		$	491,603
Operating expenses		273,623		116,561			20,225		12,374			422,783
Gross margin		55,853		22,869			2,472		(12,374	)		68,820
Corporate general & admin		—		—			—		25,594			25,594
Operating income (loss)		55,853		22,869			2,472		(37,968	)		43,226
Other income (expense):
Interest expense		—		(18	)		—		(11,180	)		(11,198	)
Gain on sale of operations, net		—		—			—		2,660			2,660
Other income, net		149		437			1		4,435			5,022
Total other income (expense)		149		419			1		(4,085	)		(3,516	)
Income (loss) from continuing operations before income tax expense	$	56,002	$	23,288		$	2,473	$	(42,053	)	$	39,710