Segment Disclosures (Tables)

12 Months Ended

Dec. 31, 2016

Segment Reporting [Abstract]

Schedule of Revenue from External Customers

CBIZ operates in the United States and Canada and revenue generated from such operations during the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):

	Year Ended December 31,
	2016		2015		2014
United States	$	798,420	$	748,971	$	717,865
Canada		1,412		1,451		1,618
Total revenue	$	799,832	$	750,422	$	719,483

Summary of Segment Information

Segment information for the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):

	For the Year Ended December 31, 2016
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	501,307	$	267,606		$	30,919	$	—		$	799,832
Operating expenses		432,254		223,487			27,697		14,288			697,726
Gross margin		69,053		44,119			3,222		(14,288	)		102,106
Corporate general and administrative expenses		—		—			—		36,319			36,319
Operating income (loss)		69,053		44,119			3,222		(50,607	)		65,787
Other income (expense):
Interest expense		—		(39	)		—		(6,554	)		(6,593	)
Gain on sale of operations, net		—		—			—		855			855
Other income, net		209		367			3		6,378			6,957
Total other income		209		328			3		679			1,219
Income (loss) from continuing operations before income    tax expense	$	69,262	$	44,447		$	3,225	$	(49,928	)	$	67,006

	For the Year Ended December 31, 2015
	Financial Services			Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	476,396		$	244,493		$	29,533	$	—		$	750,422
Operating expenses (1)		411,325			202,138			26,417		12,511			652,391
Gross margin		65,071			42,355			3,116		(12,511	)		98,031
Corporate general and administrative expenses (1)		—			—			—		32,527			32,527
Operating income (loss)		65,071			42,355			3,116		(45,038	)		65,504
Other income (expense):
Interest expense		—			(35	)		—		(8,867	)		(8,902	)
Gain on sale of operations, net		—			—			—		84			84
Other (expense) income, net (1)		(147	)		467			4		822			1,146
Total other (expense) income		(147	)		432			4		(7,961	)		(7,672	)
Income (loss) from continuing operations before income    tax expense	$	64,924		$	42,787		$	3,120	$	(52,999	)	$	57,832

(1) “Operating expenses” under the Financial Services and Benefits and Insurance Services practice groups include a reduction of $0.9 million and $0.6 million related to a state payroll tax incentive associated with an office relocation. “Corporate general and administrative expenses” include a reduction of less than $0.1 million related to the office relocation as discussed above. The reductions was recorded in “Other (expense) income, net” in 2015 but was reclassified to “Operating expenses” and “Corporate general and administrative expenses” to align the incentives with the expenses associated with the office relocation. The reclassification had no impact on “Income from continuing operations” or diluted earnings per share from continuing operations.

	For the Year Ended December 31, 2014
	Financial Services		Benefits and Insurance Services			National Practices		Corporate and Other			Total
Revenue	$	465,130	$	224,898		$	29,455	$	—		$	719,483
Operating expenses		399,783		186,002			26,798		17,221			629,804
Gross margin		65,347		38,896			2,657		(17,221	)		89,679
Corporate general and administrative expenses		—		—			—		34,183			34,183
Operating income (loss)		65,347		38,896			2,657		(51,404	)		55,496
Other income (expense):
Interest expense		—		(31	)		—		(13,093	)		(13,124	)
Gain on sale of operations, net		—		—			—		1,303			1,303
Other income, net		417		557			4		5,915			6,893
Total other income (expense)		417		526			4		(5,875	)		(4,928	)
Income (loss) from continuing operations before income    tax expense	$	65,764	$	39,422		$	2,661	$	(57,279	)	$	50,568