XML 72 R26.htm IDEA: XBRL DOCUMENT v2.4.0.6

Fair Value Measurements (Tables)

3 Months Ended

Mar. 31, 2013

Fair Value Measurements [Abstract]

Summary of assets and liabilities measured at fair value on a recurring basis

The following table summarizes CBIZ’s assets and liabilities at March 31, 2013 and December 31, 2012 that are measured at fair value on a recurring basis subsequent to initial recognition, and indicates the fair value hierarchy of the valuation techniques utilized by the Company to determine such fair value (in thousands):

		Level				March 31, 2013				December 31, 2012
Deferred compensation plan assets			1			$	43,965			$	39,779
Corporate and municipal bonds			1			$	27,255			$	29,776
Interest rate swaps			2			$	(713	)		$	(817	)
Contingent purchase price liabilities			3			$	(29,951	)		$	(30,012	)

Change in fair values of contingent purchase price liabilities identified as Level 3

The following table summarizes the change in fair values of the Company’s contingent purchase price liabilities identified as Level 3 for the three months ended March 31, 2013 and 2012 (pre-tax basis) (in thousands):

		2013				2012
Beginning balance – January 1		$	(30,012	)		$	(25,325	)
Additions from business acquisitions			—				(1,088	)
Payment of contingent purchase price liabilities			980				1,692
Change in fair value of contingencies			(887	)			259
Change in net present value of contingencies			(32	)			(54	)
Ending balance – March 31		$	(29,951	)		$	(24,516	)

Financial instruments

The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of March 31, 2013 and December 31, 2012 (in thousands):

		March 31, 2013								December 31, 2012
		Carrying Value				Fair Value				Carrying Value				Fair Value
2006 Convertible Notes		$	750			$	750			$	750			$	750
2010 Convertible Notes		$	122,350			$	141,306			$	121,666			$	135,181

X

- Definition

Fair value measurement contingent purchase price liabilities indentified as unobservable input.

+ References

No definition available.

+ Details

Name:	cbz_FairValueMeasurementContingentPurchasePriceLiabilitiesIndentifiedAsUnobservableInputTableTextBlock
Namespace Prefix:	cbz_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Schedule of financial instruments fair value disclosure.

+ References

No definition available.

+ Details

Name:	cbz_ScheduleOfFinancialInstrumentsFairValueDisclosureTableTextBlock
Namespace Prefix:	cbz_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_FairValueDisclosuresAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

+ Details

Name:	us-gaap_ScheduleOfFairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration