XML 50 R83.htm IDEA: XBRL DOCUMENT
v3.3.0.814

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 30, 2015 | Sep. 30, 2014 | Sep. 30, 2015 | Sep. 30, 2014
Segment Reporting Information [Line Items] |  |  |  |
Revenue | $ 187,102 | $ 180,269 | $ 586,010 | $ 562,461
Operating expenses | 159,175 | 155,233 | 493,156 | 475,488
Gross margin | 27,927 | 25,036 | 92,854 | 86,973
Corporate general & admin | 8,043 | 8,889 | 24,523 | 27,393
Operating income (loss) | 19,884 | 16,147 | 68,331 | 59,580
Other income (expense): |  |  |  |
Interest expense | (1,840) | (3,123) | (7,665) | (10,133)
Gain on sale of operations, net | 5 | 17 | 106 | 93
Other income (expense), net | (1,673) | (1,368) | 60 | 4,543
Total other income (expense) | (3,508) | (4,474) | (7,499) | (5,497)
Income (loss) from continuing operations before income tax expense | 16,376 | 11,673 | 60,832 | 54,083
Operating Segments [Member] | Financial Services [Member] |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 118,354 | 115,931 | 378,857 | 372,832
Operating expenses | 101,979 | 98,987 | 312,942 | 305,333
Gross margin | 16,375 | 16,944 | 65,915 | 67,499
Operating income (loss) | 16,375 | 16,944 | 65,915 | 67,499
Other income (expense): |  |  |  |
Other income (expense), net | 475 | 191 | 575 | 232
Total other income (expense) | 475 | 191 | 575 | 232
Income (loss) from continuing operations before income tax expense | 16,850 | 17,135 | 66,490 | 67,731
Operating Segments [Member] | Employee Services [Member] |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 61,293 | 56,891 | 184,968 | 167,479
Operating expenses | 51,043 | 47,194 | 153,813 | 138,865
Gross margin | 10,250 | 9,697 | 31,155 | 28,614
Operating income (loss) | 10,250 | 9,697 | 31,155 | 28,614
Other income (expense): |  |  |  |
Interest expense | (9) | (7) | (28) | (23)
Other income (expense), net | 462 | 97 | 660 | 472
Total other income (expense) | 453 | 90 | 632 | 449
Income (loss) from continuing operations before income tax expense | 10,703 | 9,787 | 31,787 | 29,063
Operating Segments [Member] | National Practices [Member] |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Revenue | 7,455 | 7,447 | 22,185 | 22,150
Operating expenses | 6,644 | 6,585 | 19,894 | 19,902
Gross margin | 811 | 862 | 2,291 | 2,248
Operating income (loss) | 811 | 862 | 2,291 | 2,248
Other income (expense): |  |  |  |
Other income (expense), net | 2 | 4 | 3 | 4
Total other income (expense) | 2 | 4 | 3 | 4
Income (loss) from continuing operations before income tax expense | 813 | 866 | 2,294 | 2,252
Corporate and Other [Member] |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |
Operating expenses | (491) | 2,467 | 6,507 | 11,388
Gross margin | 491 | (2,467) | (6,507) | (11,388)
Corporate general & admin | 8,043 | 8,889 | 24,523 | 27,393
Operating income (loss) | (7,552) | (11,356) | (31,030) | (38,781)
Other income (expense): |  |  |  |
Interest expense | (1,831) | (3,116) | (7,637) | (10,110)
Gain on sale of operations, net | 5 | 17 | 106 | 93
Other income (expense), net | (2,612) | (1,660) | (1,178) | 3,835
Total other income (expense) | (4,438) | (4,759) | (8,709) | (6,182)
Income (loss) from continuing operations before income tax expense | $ (11,990) | $ (16,115) | $ (39,739) | $ (44,963)

X
- Definition The aggregate cost of goods produced and sold and services rendered during the reporting period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_CostOfRevenue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount before tax of gain (loss) recognized on the sale or disposal of a disposal group. Excludes discontinued operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=51824106&loc=d3e2443-110228 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=51719941&loc=d3e2941-110230 + Details
Name: | us-gaap_DisposalGroupNotDiscontinuedOperationGainLossOnDisposal
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1,2) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_GrossProfit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Sum of operating profit and nonoperating income or expense before Income or Loss from equity method investments, income taxes, extraordinary items, and noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of the cost of borrowed funds accounted for as interest expense. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450988&loc=d3e26243-108391 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.9) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_InterestExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_NonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_NonoperatingIncomeExpenseAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The net result for the period of deducting operating expenses from operating revenues. + References No definition available. + Details
Name: | us-gaap_OperatingIncomeLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The net amount of other income and expense amounts, the components of which are not separately disclosed on the income statement, resulting from ancillary business-related activities (that is, excluding major activities considered part of the normal operations of the business) also known as other nonoperating income (expense) recognized for the period. Such amounts may include: (a) dividends, (b) interest on securities, (c) net gains or losses on securities, (d) unusual costs, (e) gains or losses on foreign exchange transactions, and (f) miscellaneous other income and expense items. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_OtherNonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1) -URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688 + Details
Name: | us-gaap_Revenues
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_SegmentReportingInformationLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_ConsolidationItemsAxis=us-gaap_OperatingSegmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cbz_FinancialServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cbz_EmployeeServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cbz_NationalPracticesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_ConsolidationItemsAxis=us-gaap_CorporateNonSegmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |