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Fair Value Measurements (Tables)

12 Months Ended

Dec. 31, 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 December 31, 2013 and 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				December 31, 2013				December 31, 2012
Deferred compensation plan assets			1			$	51,953			$	39,779
Corporate and municipal bonds			1			$	30,011			$	29,776
Interest rate swap			2			$	(452	)		$	(817	)
Contingent purchase price liabilities			3			$	(25,196	)		$	(30,012	)

Change in Level 3 Fair Values of Contingent Purchase Price Liability

The following table summarizes the change in fair value of the Company’s contingent purchase price liabilities identified as Level 3 for the years ended December 31, 2013 and 2012 (pre-tax basis, in thousands):

		Contingent Purchase Price Liabilities
Beginning balance — January 1, 2012		$	(25,325	)
Additions from business acquisitions			(17,611	)
Payment of contingent purchase price payable			11,970
Change in fair value of contingency			1,135
Change in net present value of contingency			(181	)
Balance — December 31, 2012		$	(30,012	)
Additions from business acquisitions			(5,487	)
Payment of contingent purchase price payable			11,511
Change in fair value of contingency			(1,102	)
Change in net present value of contingency			(106	)
Balance — December 31, 2013		$	(25,196	)

Financial Instruments

The following table presents financial instruments that are not carried at fair value but which require fair value disclosure as of December 31, 2013 and 2012 (in thousands):

		December 31, 2013								December 31, 2012
		Carrying Value				Fair Value				Carrying Value				Fair Value
2006 Notes		$	750			$	750			$	750			$	750
2010 Notes		$	124,506			$	173,779			$	121,666			$	135,181

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- Definition

Fair value measurement contingent purchase price liabilities identified as unobservable input.

+ References

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Schedule of financial instruments fair value disclosure.

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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

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