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Fair Value Measurements (Tables) | 6 Months Ended
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Jun. 30, 2013
Fair Value Disclosures [Abstract] |
Summary of Assets and Liabilities Measured at Fair Value on a Recurring Basis | The following table summarizes CBIZ’s assets and liabilities at June 30, 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 |  |  | June 30, 2013 |  |  | December 31, 2012 |
Deferred compensation plan assets |  |  | 1 |  |  | $ | 44,964 |  |  | $ | 39,779 |
Corporate bonds |  |  | 1 |  |  | $ | 30,372 |  |  | $ | 29,776 |
Interest rate swap |  |  | 2 |  |  | $ | (591 | ) |  | $ | (817 | )
Contingent purchase price liabilities |  |  | 3 |  |  | $ | (34,254 | ) |  | $ | (30,012 | )
Change in Level 3 Fair Values of Contingent Purchase Price Liability | The following table summarizes the change in Level 3 fair values of the Company’s contingent purchase price liability for the six months ended June 30, 2013 and 2012 (pre-tax basis) (in thousands):
|  | 2013 |  |  | 2012 |
Beginning balance – January 1 |  | $ | (30,012 | ) |  | $ | (25,325 | )
Additions from business acquisitions |  |  | (4,566 | ) |  |  | (2,528 | )
Payment of contingent purchase price liabilities |  |  | 1,283 |  |  |  | 1,982 |
Change in fair value of contingencies |  |  | (904 | ) |  |  | 111 |
Change in net present value of contingencies |  |  | (55 | ) |  |  | (104 | )
Ending balance – June 30 |  | $ | (34,254 | ) |  | $ | (25,864 | )
Financial Instruments | The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of June 30, 2013 and December 31, 2012 (in thousands):
|  | June 30, 2013 |  |  | December 31, 2012 |
|  | Carrying Value |  |  | Fair Value |  |  | Carrying Value |  |  | Fair Value |
2006 Convertible Notes |  | $ | 750 |  |  | $ | 750 |  |  | $ | 750 |  |  | $ | 750 |
2010 Convertible Notes |  | $ | 123,060 |  |  | $ | 144,383 |  |  | $ | 121,666 |  |  | $ | 135,181 |

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- Definition Fair value measurement contingent purchase price liabilities indentified as unobservable input. + References No definition available. + Details
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- Definition Schedule of financial instruments fair value disclosure. + References No definition available. + Details
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- 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=25499696&loc=d3e19190-110258 + Details
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