Exhibit 12.1
CBIZ, Inc.
Computation of Earnings to Fixed Charges
($ In thousands)
                                                 
                                            Three  
                                            Months  
    Twelve Months Ended     Ended  
    December 31,     March 31,  
    2001     2002     2003     2004     2005     2006  
Earnings:
                                               
 
Income from continuing operations before income tax expense
  $ 2,290     $ 13,792     $ 26,951     $ 29,123     $ 36,031     $ 22,024  
Fixed charges per below
    16,483       11,946       11,061       12,035       13,898       3,655  
 
                                   
Total earnings
  $ 18,773     $ 25,738     $ 38,012     $ 41,158     $ 49,929     $ 25,679  
 
                                   
 
                                               
Fixed Charges:
                                               
Interest expense
  $ 6,795     $ 2,477     $ 1,055     $ 1,507     $ 3,109     $ 792  
Amortization of debt interest costs (1)
    635       642       355       355       233       55  
Estimate of rental expense related to interest factor (2)
    9,053       8,827       9,651       10,173       10,556       2,808  
 
                                   
Total Fixed Charges
  $ 16,483     $ 11,946     $ 11,061     $ 12,035     $ 13,898     $ 3,655  
 
                                   
 
                                               
Ratio of earnings to fixed charges
    1.1       2.2       3.4       3.4       3.6       7.0  
 
                                   
 
(1)   Excludes $0.5 million of accelerated amortization of deferred debt costs in connection with entering into a new credit facility during the year ended December 31, 2002.
 
(2)   Fixed charges includes the estimated interest component of rent expense (one-third of rent expense under operating leases) from continuing operations.