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Consolidation and Integration Reserve | 12 Months Ended
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Dec. 31, 2013
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Consolidation and Integration Reserve | 12. Consolidation and Integration Reserve CBIZ recognizes a liability for non-cancelable lease obligations at abandoned properties based upon the net present value of remaining lease payments, net of estimated sublease payments. The liability is determined and recognized as of the cease-use date and adjustments to the liability are made for changes in estimates in the period in which a change becomes known. Consolidation and integration charges are comprised of expenses associated with CBIZ’s on-going efforts to consolidate operations and locations in fragmented markets to promote and strengthen cross-serving between various practice groups. These expenses result from individual actions in several markets and are not part of a company-wide program. Consolidation and integration charges include costs for moving facilities, non-cancelable lease obligations, adjustments to lease accruals based on changes in sublease assumptions, severance obligations, and other related expenses. During the years ended December 31, 2013 and 2012, there were no significant consolidation or integration activities. Other charges against income for the years ended December 31, 2013 and 2012 related to net present value of interest and changes in assumptions for spaces under sub-lease. Activity during the years ended December 31, 2013 and 2012 was as follows (in thousands):
|  | Consolidation and Integration Reserve |
Reserve balance at December 31, 2011 |  | $ | 1,731 |
Adjustments against income (1) |  |  | 750 |
Payments (2) |  |  | (1,217 | )
Reserve balance at December 31, 2012 |  |  | 1,264 |
Adjustments against income (1) |  |  | 642 |
Payments (2) |  |  | (895 | )
Reserve balance at December 31, 2013 |  | $ | 1,011 |
(1) | Adjustments against income are included in “operating expenses” in the accompanying consolidated statements of comprehensive income.
(2) | Payments are net of sub-lease payments received.
Cash commitments required under these obligations are included in the schedule of future minimum cash commitments in Note 10. Determination of the consolidation and integration reserve includes significant judgment and estimates by management, primarily with respect to CBIZ’s ability to sublease vacated space. Actual results could differ from those estimates. Consolidation and integration charges primarily consist of lease consolidation and abandonment charges and were $0.6 million, $0.8 million and $0.8 million for the years ended December 31, 2013, 2012 and 2011, respectively. Lease consolidation and integration charges are recorded as operating expenses in the consolidated statements of comprehensive income.

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