Segment Disclosures (Tables)

12 Months Ended

Dec. 31, 2013

Schedule of Revenue from External Customers

CBIZ operates in the United States and Canada and revenue generated from such operations during the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	Year Ended December 31,
	2013		2012		2011
United States	$	690,329	$	624,883	$	589,605
Canada		1,704		1,655		1,665

Total Revenue	$	692,033	$	626,538	$	591,270

Summary of Segment Information

Segment information for the years ended December 31, 2013, 2012 and 2011 was as follows (in thousands):


	Year Ended December 31, 2013
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	456,649	$	204,863		$	30,521	$	—		$	692,033
Operating expenses		395,976		168,696			27,589		16,469			608,730

Gross margin		60,673		36,167			2,932		(16,469	)		83,303
Corporate general & admin		—		—			—		34,398			34,398

Operating income (loss)		60,673		36,167			2,932		(50,867	)		48,905
Other income (expense):
Interest expense		—		(24	)		—		(15,350	)		(15,374	)
Gain on sale of operations, net		—		—			—		79			79
Other income, net		492		297			1		7,027			7,817

Total other income (expense)		492		273			1		(8,244	)		(7,478	)

Income (loss) from continuing operations before income tax expense	$	61,165	$	36,440		$	2,933	$	(59,111	)	$	41,427


	Year Ended December 31, 2012
	Financial Services		Employee Services			National Practices		Corporate and Other			Total
Revenue	$	410,195	$	186,217		$	30,126	$	—		$	626,538
Operating expenses		357,378		155,311			26,713		16,084			555,486

Gross margin		52,817		30,906			3,413		(16,084	)		71,052
Corporate general & admin		—		—			—		30,210			30,210

Operating income (loss)		52,817		30,906			3,413		(46,294	)		40,842
Other income (expense):
Interest expense		—		(30	)		—		(14,969	)		(14,999	)
Gain on sale of operations, net		—		—			—		2,766			2,766
Other income, net		2,063		1,086			2		5,063			8,214

Total other income (expense)		2,063		1,056			2		(7,140	)		(4,019	)

Income (loss) from continuing operations before income tax expense	$	54,880	$	31,962		$	3,415	$	(53,434	)	$	36,823


	Year Ended December 31, 2011
	Financial Services			Employee Services			National Practices		Corporate and Other			Total
Revenue	$	389,743		$	171,205		$	30,322	$	—		$	591,270
Operating expenses		336,206			144,528			26,222		11,572			518,528

Gross margin		53,537			26,677			4,100		(11,572	)		72,742
Corporate general & admin		—			—			—		31,533			31,533

Operating income (loss)		53,537			26,677			4,100		(43,105	)		41,209
Other income (expense):
Interest expense		(2	)		(28	)		—		(16,017	)		(16,047	)
Gain on sale of operations, net		—			—			—		2,920			2,920
Other income, net		26			780			10		2,385			3,201

Total other income (expense)		24			752			10		(10,712	)		(9,926	)

Income (loss) from continuing operations before income tax expense	$	53,561		$	27,429		$	4,110	$	(53,817	)	$	31,283

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

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