Segment Disclosures

6 Months Ended

Jun. 30, 2015

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 table below.

Financial Services	Employee Services	National Practices
•    Accounting •    Tax •    Government Health Care Consulting •    Financial Advisory •    Valuation •    Litigation Support •    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 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 to the Annual Report on Form 10-K for the year ended December 31, 2014. 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 “Corporate and Other.”

Segment information for the three months ended June 30, 2015 and 2014 was as follows (in thousands):

	Three Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	116,671	$	61,024		$	7,347	$	—		$	185,042
Operating expenses		102,345		51,242			6,649		2,881			163,117
Gross margin		14,326		9,782			698		(2,881	)		21,925
Corporate general & admin		—		—			—		6,615			6,615
Operating income (loss)		14,326		9,782			698		(9,496	)		15,310
Other income (expense):
Interest expense		—		(11	)		—		(2,837	)		(2,848	)
Gain on sale of operations, net		—		—			—		45			45
Other income (expense), net		8		82			1		(1,217	)		(1,126	)
Total other income (expense)		8		71			1		(4,009	)		(3,929	)
Income (loss) from continuing operations before income tax expense	$	14,334	$	9,853		$	699	$	(13,505	)	$	11,381

	Three Months Ended June 30, 2014
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	115,663		$	54,479		$	7,324	$	—		$	177,466
Operating expenses		100,584			45,936			6,683		5,114			158,317
Gross margin		15,079			8,543			641		(5,114	)		19,149
Corporate general & admin		—			—			—		8,306			8,306
Operating income (loss)		15,079			8,543			641		(13,420	)		10,843
Other (expense) income:
Interest expense		—			(8	)		—		(3,569	)		(3,577	)
Gain on sale of operations, net		—			—			—		68			68
Other (expense) income, net		(58	)		89			—		3,905			3,936
Total other (expense) income		(58	)		81			—		404			427
Income (loss) from continuing operations before income tax expense	$	15,021		$	8,624		$	641	$	(13,016	)	$	11,270

Segment information for the six months ended June 30, 2015 and 2014 was as follows (in thousands):

	Six Months Ended June 30, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	260,503	$	123,675		$	14,730	$	—		$	398,908
Operating expenses		210,963		102,770			13,250		6,998			333,981
Gross margin		49,540		20,905			1,480		(6,998	)		64,927
Corporate general & admin		—		—			—		16,480			16,480
Operating income (loss)		49,540		20,905			1,480		(23,478	)		48,447
Other income (expense):
Interest expense		—		(20	)		—		(5,805	)		(5,825	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		107		199			1		1,426			1,733
Total other income (expense)		107		179			1		(4,278	)		(3,991	)
Income (loss) from continuing operations before income tax expense	$	49,647	$	21,084		$	1,481	$	(27,756	)	$	44,456

	Six Months Ended June 30, 2014
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	256,901	$	110,588		$	14,703	$	—		$	382,192
Operating expenses		206,346		91,671			13,317		8,921			320,255
Gross margin		50,555		18,917			1,386		(8,921	)		61,937
Corporate general & admin		—		—			—		18,504			18,504
Operating income (loss)		50,555		18,917			1,386		(27,425	)		43,433
Other income (expense):
Interest expense		—		(16	)		—		(6,994	)		(7,010	)
Gain on sale of operations, net		—		—			—		76			76
Other income, net		41		375			—		5,495			5,911
Total other income (expense)		41		359			—		(1,423	)		(1,023	)
Income (loss) from continuing operations before income tax expense	$	50,596	$	19,276		$	1,386	$	(28,848	)	$	42,410