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Borrowing Arrangements (Tables)

3 Months Ended

Mar. 31, 2013

Borrowing Arrangements [Abstract]

Summary of carrying amount of the debt and equity components

The carrying amount of the debt and equity components at March 31, 2013 and December 31, 2012 were as follows (in thousands):

		March 31,				December 31,
		2013				2012
Principal amount of notes		$	130,000			$	130,000
Unamortized discount			(7,650	)			(8,334	)
Net carrying amount		$	122,350			$	121,666
Additional paid-in-capital, net of tax		$	8,555			$	8,555

The carrying amount of the debt and equity components at March 31, 2013 and December 31, 2012 were as follows (in thousands):

		March 31,				December 31,
		2013				2012
Principal amount of notes		$	750			$	750
Unamortized discount			—				—
Net carrying amount		$	750			$	750
Additional paid-in-capital, net of tax		$	11,425			$	11,425

Summary of recognized interest expense on 2010 Notes and 2006 Notes

During the three months ended March 31, 2013 and 2012, CBIZ recognized interest expense on the 2010 Notes and 2006 Notes as follows (in thousands):

		Three Months Ended
		March 31,
		2013				2012
Contractual coupon interest		$	1,590			$	1,590
Amortization of discount			684				636
Amortization of deferred financing costs			180				180
Total interest expense		$	2,454			$	2,406

Summary of unsecured credit facility

Rates for the three months ended March 31, 2013 and 2012 were as follows:

		Three Months Ended March 31,
		2013		2012
Weighted average rates		2.97%		3.31%
Range of effective rates		2.67% - 3.91%		2.69% - 3.91%

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- Definition

Tabular disclosure of short-term or long-term contractual arrangements with lenders, including letters of credit, standby letters of credit, and revolving credit arrangements, under which borrowings can be made up to maximum amount as of any point in time conditional on satisfaction of specified terms before, as of and after the date of drawdowns on the line.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 02

-Paragraph 19, 22

-Article 5



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 235

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.4-08.(e),(f))

-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 08

-Paragraph f

-Article 4



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 210

-SubTopic 10

-Section S99

-Paragraph 1

-Subparagraph (SX 210.5-02.19(b),22(b))

-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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