Segment Disclosures

3 Months Ended

Mar. 31, 2016

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; 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	•	Employee Benefits	•  Managed Networking and
•  Tax	•	Property & Casualty	Hardware Services
•  Government Health Care	•	Retirement Plan Services	•  Health Care Consulting
Consulting	•	Payroll Services
•  Financial Advisory	•	Life Insurance
•  Valuation	•	Human Capital Services
•  Litigation Support	•	Compensation Consulting
•  Risk Advisory Services	•	Executive Recruiting
•  Real Estate Advisory	•	Actuarial Services

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, 2015. 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 March 31, 2016 and 2015 was as follows (in thousands):

	Three Months Ended March 31, 2016
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	152,207	$	64,327		$	7,704	$	—		$	224,238
Operating expenses		113,497		53,680			6,877		4,063			178,117
Gross margin		38,710		10,647			827		(4,063	)		46,121
Corporate general & admin		—		—			—		10,245			10,245
Operating income (loss)		38,710		10,647			827		(14,308	)		35,876
Other income (expense):
Interest expense		—		(10	)		—		(1,516	)		(1,526	)
Gain on sale of operations, net		—		—			—		101			101
Other income, net		254		74			—		1,819			2,147
Total other income (loss)		254		64			—		404			722
Income (loss) from continuing operations before income tax expense	$	38,964	$	10,711		$	827	$	(13,904	)	$	36,598

	Three Months Ended March 31, 2015
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	143,832	$	62,651		$	7,383	$	—		$	213,866
Operating expenses		108,618		51,528			6,601		4,117			170,864
Gross margin		35,214		11,123			782		(4,117	)		43,002
Corporate general & admin		—		—			—		9,865			9,865
Operating income (loss)		35,214		11,123			782		(13,982	)		33,137
Other income (expense):
Interest expense		—		(9	)		—		(2,968	)		(2,977	)
Gain on sale of operations, net		—		—			—		56			56
Other income, net		99		117			—		2,643			2,859
Total other income (expense)		99		108			—		(269	)		(62	)
Income (loss) from continuing operations before income tax expense	$	35,313	$	11,231		$	782	$	(14,251	)	$	33,075