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v2.4.1.9

Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified | 3 Months Ended
--- | ---
Mar. 31, 2015 | Mar. 31, 2014
Cash flows from operating activities: |  |
Net income | $ 19,168 us-gaap_NetIncomeLoss | $ 17,289 us-gaap_NetIncomeLoss
Adjustments to reconcile net income to net cash used in operating activities: |  |
Loss from discontinued operations, net of tax | 335 us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax | 737 us-gaap_IncomeLossFromDiscontinuedOperationsNetOfTax
Gain on sale of operations, net | (56)us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal | (8)us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal
Depreciation and amortization expense | 4,987 us-gaap_DepreciationDepletionAndAmortization | 4,700 us-gaap_DepreciationDepletionAndAmortization
Amortization of discount on notes and deferred financing costs | 860 us-gaap_AmortizationOfFinancingCostsAndDiscounts | 1,168 us-gaap_AmortizationOfFinancingCostsAndDiscounts
Amortization of discount on contingent earnout liability | 38 cbz_AmortizationOfDiscountOnContingentEarnoutLiability | 19 cbz_AmortizationOfDiscountOnContingentEarnoutLiability
Bad debt expense, net of recoveries | 1,494 us-gaap_ProvisionForDoubtfulAccounts | 1,103 us-gaap_ProvisionForDoubtfulAccounts
Adjustment to contingent earnout liability | (1,500)us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1 | (959)us-gaap_BusinessCombinationContingentConsiderationArrangementsChangeInAmountOfContingentConsiderationLiability1
Deferred income taxes | (2,137)us-gaap_DeferredIncomeTaxesAndTaxCredits | (2,319)us-gaap_DeferredIncomeTaxesAndTaxCredits
Employee stock awards | 1,622 us-gaap_AllocatedShareBasedCompensationExpense | 1,390 us-gaap_AllocatedShareBasedCompensationExpense
Excess tax benefits from share based payment arrangements | (48)us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities | (82)us-gaap_ExcessTaxBenefitFromShareBasedCompensationOperatingActivities
Changes in assets and liabilities, net of acquisitions and divestitures: |  |
Restricted cash | 2,685 us-gaap_IncreaseDecreaseInRestrictedCashForOperatingActivities | (61)us-gaap_IncreaseDecreaseInRestrictedCashForOperatingActivities
Accounts receivable, net | (47,239)us-gaap_IncreaseDecreaseInAccountsReceivable | (39,759)us-gaap_IncreaseDecreaseInAccountsReceivable
Other assets | (1,158)us-gaap_IncreaseDecreaseInOtherOperatingAssets | (1,124)us-gaap_IncreaseDecreaseInOtherOperatingAssets
Accounts payable | 1,301 us-gaap_IncreaseDecreaseInAccountsPayable | (2,799)us-gaap_IncreaseDecreaseInAccountsPayable
Income taxes payable | 11,902 us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable | 12,775 us-gaap_IncreaseDecreaseInAccruedIncomeTaxesPayable
Accrued personnel costs | (16,049)us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities | (15,755)us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities
Other liabilities | 507 us-gaap_IncreaseDecreaseInOtherOperatingLiabilities | 3,111 us-gaap_IncreaseDecreaseInOtherOperatingLiabilities
Net cash used in continuing operations | (23,288)us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations | (20,574)us-gaap_NetCashProvidedByUsedInOperatingActivitiesContinuingOperations
Operating cash flows used in discontinued operations | (1,027)us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations | (617)us-gaap_CashProvidedByUsedInOperatingActivitiesDiscontinuedOperations
Net cash used in operating activities | (24,315)us-gaap_NetCashProvidedByUsedInOperatingActivities | (21,191)us-gaap_NetCashProvidedByUsedInOperatingActivities
Cash flows from investing activities: |  |
Business acquisitions and purchases of client lists, net of cash acquired | (5,974)us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired | (15,159)us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired
Purchases of client fund investments | (3,531)cbz_PurchasesOfClientFundInvestments | (7,900)cbz_PurchasesOfClientFundInvestments
Proceeds from the sales and maturities of client fund investments | 3,704 cbz_ProceedsFromSalesAndMaturitiesOfClientFundInvestments | 4,150 cbz_ProceedsFromSalesAndMaturitiesOfClientFundInvestments
Proceeds (payments) from sales of divested and discontinued operations | 56 us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested | (466)us-gaap_ProceedsFromDivestitureOfBusinessesNetOfCashDivested
Increase in funds held for clients | 57,257 us-gaap_IncreaseDecreaseInClientFundsHeld | 41,309 us-gaap_IncreaseDecreaseInClientFundsHeld
Additions to property and equipment, net | (2,983)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment | (1,617)us-gaap_PaymentsToAcquirePropertyPlantAndEquipment
Collections of notes receivable | 34 us-gaap_ProceedsFromCollectionOfNotesReceivable | 414 us-gaap_ProceedsFromCollectionOfNotesReceivable
Net cash flows provided by continuing operations | 48,563 us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations | 20,731 us-gaap_NetCashProvidedByUsedInInvestingActivitiesContinuingOperations
Investing cash flows used in discontinued operations | 0 us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations | 0 us-gaap_CashProvidedByUsedInInvestingActivitiesDiscontinuedOperations
Net cash provided by investing activities | 48,563 us-gaap_NetCashProvidedByUsedInInvestingActivities | 20,731 us-gaap_NetCashProvidedByUsedInInvestingActivities
Cash flows from financing activities: |  |
Proceeds from bank debt | 98,500 us-gaap_ProceedsFromLongTermLinesOfCredit | 129,600 us-gaap_ProceedsFromLongTermLinesOfCredit
Payment of bank debt | (59,100)us-gaap_RepaymentsOfLongTermLinesOfCredit | (86,700)us-gaap_RepaymentsOfLongTermLinesOfCredit
Payment for acquisition of treasury stock | (5,007)us-gaap_PaymentsForRepurchaseOfCommonStock | (3,875)us-gaap_PaymentsForRepurchaseOfCommonStock
Increase in client funds obligations | (58,353)cbz_NetIncreaseDecreaseInClientFundsObligations | (37,560)cbz_NetIncreaseDecreaseInClientFundsObligations
Proceeds from exercise of stock options | 2,130 us-gaap_ProceedsFromStockOptionsExercised | 5,967 us-gaap_ProceedsFromStockOptionsExercised
Payment of contingent consideration of acquisitions | (3,317)cbz_PaymentOfContingentConsiderationOfAcquisitions | (1,486)cbz_PaymentOfContingentConsiderationOfAcquisitions
Excess tax benefit from exercise of stock awards | 48 us-gaap_ProceedsAndExcessTaxBenefitFromSharebasedCompensation | 82 us-gaap_ProceedsAndExcessTaxBenefitFromSharebasedCompensation
Payment of notes payable |  | (763)us-gaap_RepaymentsOfNotesPayable
Payment of acquired debt |  | (1,169)cbz_PaymentOfAcquiredDebt
Net cash (used in) provided by financing activities | (25,099)us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations | 4,096 us-gaap_NetCashProvidedByUsedInFinancingActivitiesContinuingOperations
Net (decrease) increase in cash and cash equivalents | (851)us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease | 3,636 us-gaap_CashAndCashEquivalentsPeriodIncreaseDecrease
Cash and cash equivalents at beginning of year | 979 us-gaap_CashAndCashEquivalentsAtCarryingValue | 771 us-gaap_CashAndCashEquivalentsAtCarryingValue
Cash and cash equivalents at end of period | $ 128 us-gaap_CashAndCashEquivalentsAtCarryingValue | $ 4,407 us-gaap_CashAndCashEquivalentsAtCarryingValue

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- Definition Amount of cash inflow (outflow) of financing activities, excluding discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585 + Details
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- Definition Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585 + Details
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- Definition Amount of cash inflow (outflow) of investing activities, excluding discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 26 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3574-108585 + Details
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- Definition Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 + Details
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- Definition Amount of cash inflow (outflow) from operating activities, excluding discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 24 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3521-108585 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 25 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3536-108585 + Details
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- Definition The portion of profit or loss for the period, net of income taxes, which is attributable to the parent. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Other Comprehensive Income -URI http://asc.fasb.org/extlink&oid=6519514 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Net Income -URI http://asc.fasb.org/extlink&oid=6518256 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.19) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.18) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04.22) -URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 19 -Article 5 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Paragraph 20 -Article 9 + Details
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- Definition The cash outflow to reacquire common stock during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3291-108585 + Details
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- Definition The cash outflow associated with the acquisition of a business, net of the cash acquired from the purchase. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 + Details
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- Definition The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 13 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3213-108585 + Details
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- Definition The aggregate cash inflow comprised of the amount received from (a) employees to acquire the entity's shares under incentive awards, including stock option exercises and restricted stock arrangements, and (b) the excess tax benefit arising from such transactions. + References No definition available. + Details
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- Definition The cash inflow associated with principal collections from a borrowing supported by a written promise to pay an obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585 + Details
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- Definition This element represents the cash inflow during the period from the sale of a component of the entity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Investing Activities -URI http://asc.fasb.org/extlink&oid=6516133 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3179-108585 + Details
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- Definition The cash inflow from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with maturities due beyond one year or the operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585 + Details
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- Definition The cash inflow associated with the amount received from holders exercising their stock options. This item inherently excludes any excess tax benefit, which the entity may have realized and reported separately. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (j) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 14 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3255-108585 + Details
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- Definition Amount of expense related to write-down of receivables to the amount expected to be collected. Includes, but is not limited to, accounts receivable and notes receivable. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3602-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.5) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 5 -Article 5 + Details
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- Definition The cash outflow for the settlement of obligation drawn from a contractual arrangement with the lender, including letter of credit, standby letter of credit and revolving credit arrangements, under which borrowings can be made up to a specific amount at any point in time with maturities due beyond one year or the operating cycle, if longer. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3291-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 + Details
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- Definition The cash outflow for a borrowing supported by a written promise to pay an obligation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 15 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=31042434&loc=d3e3291-108585 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Financing Activities -URI http://asc.fasb.org/extlink&oid=6513228 + Details
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