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Financial Instruments (Tables) | 12 Months Ended
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Dec. 31, 2013
Derivative Instruments And Hedging Activities Disclosure [Abstract] |
Summary of Bond Activity | The following table summarizes CBIZ’s bond activity for the years ended December 31, 2013 and 2012 (in thousands):
|  | 2013 |  |  | 2012 |
Fair value at January 1 |  | $ | 29,776 |  |  | $ | 30,923 |
Purchases |  |  | 5,650 |  |  |  | 5,742 |
Sales |  |  | (845 | ) |  |  | (2,000 | )
Maturities and calls |  |  | (4,050 | ) |  |  | (4,900 | )
Decrease in bond premium |  |  | (270 | ) |  |  | (290 | )
Fair market value adjustment |  |  | (250 | ) |  |  | 301 |
Fair value at December 31 |  | $ | 30,011 |  |  | $ | 29,776 |
Summary of Outstanding Interest Rate Swap | The following table summarizes CBIZ’s outstanding interest rate swap and its classification on the consolidated balance sheets at December 31, 2013 and 2012 (in thousands).
|  | December 31, 2013
|  | Notional Amount |  |  | Fair Value(2) |  |  | Balance Sheet Location
Interest rate swap(1) |  | $ | 40,000 |  |  | $ | (452 | ) |  | Other current and non-current liabilities
|  | December 31, 2012
|  | Notional Amount |  |  | Fair Value(2) |  |  | Balance Sheet Location
Interest rate swap(1) |  | $ | 40,000 |  |  | $ | (817 | ) |  | Other current and non-current liabilities
(1) | Represents interest rate swap with a notional value of $40.0 million, of which $15.0 million will expire in June 2014 and the remaining $25.0 million will expire in June 2015. Under the terms of the interest rate swap, CBIZ pays interest at a fixed rate of 1.41% plus applicable margin as stated in the agreement, and receives interest that varies with the three-month LIBOR.
(2) | See additional disclosures regarding fair value measurements in Note 6.
Summary of Effects of Interest Rate Swap | The following table summarizes the effects of the interest rate swap on CBIZ’s consolidated statements of comprehensive income for the years ended December 31, 2013 and 2012 (in thousands):
|  | Gain (loss) Recognized in AOCL, net of tax |  |  | Loss Reclassified from AOCL into Expense |
|  | Twelve Months Ended December 31, |  |  | Twelve Months Ended December 31, |  |  |  |
|  | 2013 |  |  | 2012 |  |  | 2013 |  |  | 2012 |  |  | Location |
Interest rate swap |  | $ | 230 |  |  | $ | (93 | ) |  | $ | (459 | ) |  | $ | (387 | ) |  |  | Interest expense |

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- Definition Tabular disclosure of interest rate derivatives, including, but not limited to, the fair value of the derivatives, statement of financial position location, and statement of financial performance location of these instruments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959 + Details
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