Segment Disclosures

3 Months Ended

Mar. 31, 2014

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 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 •    Executive Recruiting •    Actuarial Services	•    Managed Networking and Hardware Services •    Health Care Consulting

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, 2013. 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 “Corporate and Other”. Segment information for the three months ended March 31, 2014 and 2013 was as follows (in thousands):

	Three Months Ended March 31, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	145,420	$	56,109		$	7,379	$	—		$	208,908
Operating expenses		110,022		45,735			6,633		3,797			166,187
Gross margin		35,398		10,374			746		(3,797	)		42,721
Corporate general & admin		—		—			—		10,259			10,259
Operating income (loss)		35,398		10,374			746		(14,056	)		32,462
Other income (expense):
Interest expense		—		(8	)		—		(3,425	)		(3,433	)
Gain on sale of operations, net		—		—			—		8			8
Other income, net		99		286			—		1,590			1,975
Total other income (expense)		99		278			—		(1,827	)		(1,450	)
Income (loss) from continuing operations before income tax expense	$	35,497	$	10,652		$	746	$	(15,883	)	$	31,012

	Three Months Ended March 31, 2013
	Financial Services		Employee Services			National Practices		Corporate And Other			Total
Revenue	$	140,925	$	52,778		$	7,486	$	—		$	201,189
Operating expenses		104,882		42,622			6,950		4,935			159,389
Gross margin		36,043		10,156			536		(4,935	)		41,800
Corporate general & admin		—		—			—		9,984			9,984
Operating income (loss)		36,043		10,156			536		(14,919	)		31,816
Other income (expense):
Interest expense		—		(8	)		—		(4,048	)		(4,056	)
Gain on sale of operations, net		—		—			—		18			18
Other income, net		37		101			—		1,590			1,728
Total other income (expense)		37		93			—		(2,440	)		(2,310	)
Income (loss) from continuing operations before income tax expense	$	36,080	$	10,249		$	536	$	(17,359	)	$	29,506