Lease Commitments

12 Months Ended

Dec. 31, 2014

10. Lease Commitments

Operating Leases

CBIZ leases certain of its office facilities and equipment under various operating leases. Future minimum cash commitments under operating leases as of December 31, 2014 were as follows (in thousands):


Year Ending December 31,	Gross Operating Lease Commitments (1)		Sub-Leases (2)		Net Operating Lease Commitments (1)
2015	$	34,424	$	875	$	33,549
2016		31,422		699		30,723
2017		24,486		—		24,486
2018		20,800		—		20,800
2019		14,986		—		14,986
Thereafter		58,627		—		58,627

Total	$	184,745	$	1,574	$	183,171

(1)	Includes lease commitments accrued in the consolidation and integration reserve as of December 31, 2014 as further described in Note 12.

(2)	A substantial portion of the sub-leases relate to restructuring lease obligations and are reflected in the consolidation and integration reserve as further described in Note 12.

Rent expense for continuing operations (excluding consolidation and integration charges) incurred under operating leases was $34.3 million, $33.9 million and $32.2 million for the years ended December 31, 2014, 2013 and 2012, respectively. Rent expense does not necessarily reflect cash payments, as described under “Operating Leases” in Note 1.

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

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