XML 44 R31.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Discontinued Operations and Divestitures (Tables) | 6 Months Ended
--- | ---
Jun. 30, 2013
Discontinued Operations And Disposal Groups [Abstract] |
Loss from Discontinued Operations, Net of Tax | Revenue and results from operations of discontinued operations for the three and six months ended June 30, 2013 and 2012 primarily relate to the discontinued operations of MMP and were as follows (in thousands):
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Revenue |  | $ | 35,500 |  |  | $ | 34,401 |  |  | $ | 67,847 |  |  | $ | 67,672 |
Income from discontinued operations, before income tax |  | $ | 2,906 |  |  | $ | 3,389 |  |  | $ | 5,140 |  |  | $ | 5,957 |
Income tax expense |  |  | 1,115 |  |  |  | 1,314 |  |  |  | 1,972 |  |  |  | 2,311 |
Income from discontinued operations, net of tax |  | $ | 1,791 |  |  | $ | 2,075 |  |  | $ | 3,168 |  |  | $ | 3,646 |
Gains on the Disposals of Discontinued Operations | Gain on the disposal of discontinued operations for the three and six months ended June 30, 2013 and 2012 were as follows (in thousands):
|  | Three Months Ended June 30, |  |  | Six Months Ended June 30, |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |
Gain on disposal of discontinued operations, before income tax |  | $ | — |  |  | $ | 28 |  |  | $ | 36 |  |  | $ | 63 |
Income tax (benefit) expense |  |  | (1,905 | ) |  |  | 10 |  |  |  | (1,892 | ) |  |  | 23 |
Gain on disposal of discontinued operations, net of tax |  | $ | 1,905 |  |  | $ | 18 |  |  | $ | 1,928 |  |  | $ | 40 |
Assets and Liabilities | At June 30, 2013 and December 31, 2012, the assets and liabilities of businesses classified as discontinued operations are reported separately in the accompanying consolidated financial statements and consisted of the following (in thousands):
|  | June 30, |  |  | December 31, |
|  | 2013 |  |  | 2012 |
Assets: |  |  |  |  |  |  |  |
Accounts receivable, net |  | $ | 18,895 |  |  | $ | 17,915 |
Goodwill and other intangible assets, net |  |  | 78,498 |  |  |  | 80,222 |
Property and equipment, net |  |  | 2,275 |  |  |  | 2,609 |
Other assets |  |  | 2,419 |  |  |  | 2,545 |
Assets of discontinued operations |  | $ | 102,087 |  |  | $ | 103,291 |
Liabilities: |  |  |  |  |  |  |  |
Accounts payable |  | $ | 4,086 |  |  | $ | 4,088 |
Accrued personnel |  |  | 3,001 |  |  |  | 4,230 |
Accrued expenses—current |  |  | 663 |  |  |  | 2,296 |
Other liabilities |  |  | 3,803 |  |  |  | 3,530 |
Liabilities of discontinued operations |  | $ | 11,553 |  |  | $ | 14,144 |

X
- Definition Gain (loss) on disposal of discontinued operations. + References No definition available. + Details
Name: | cbz_GainLossOnDisposalOfDiscontinuedOperationsTableTextBlock
Namespace Prefix: | cbz_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Loss from discontinued operations net of tax. + References No definition available. + Details
Name: | cbz_LossFromDiscontinuedOperationsNetOfTaxTableTextBlock
Namespace Prefix: | cbz_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of assets and liabilities of discontinued operations. + References No definition available. + Details
Name: | cbz_ScheduleOfAssetsAndLiabilitiesOfDiscontinuedOperationsTableTextBlock
Namespace Prefix: | cbz_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_DiscontinuedOperationsAndDisposalGroupsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration