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Fair Value Measurements (Tables) | 6 Months Ended
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Jun. 30, 2016
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 June 30, 2016 and December 31, 2015 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 |  | June 30, 2016 |  |  | December 31, 2015 |
Deferred compensation plan assets |  | 1 |  | $ | 68,040 |  |  | $ | 64,245 |
Corporate and municipal bonds |  | 1 |  | $ | 43,725 |  |  | $ | 43,142 |
Interest rate swaps |  | 2 |  | $ | (972 | ) |  | $ | 240 |
Contingent purchase price liabilities |  | 3 |  | $ | (32,948 | ) |  | $ | (24,817 | )
Change in Level 3 Fair Values of Contingent Purchase Price Liabilities | During the six months ended June 30, 2016 and 2015, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of the Company’s contingent purchase price liabilities for the six months ended June 30, 2016 and 2015 (pre-tax basis) (in thousands):
|  | 2016 |  |  | 2015 |
Beginning balance – January 1 |  | $ | (24,817 | ) |  | $ | (33,368 | )
Additions from business acquisitions |  |  | (15,088 | ) |  |  | (4,186 | )
Settlement of contingent purchase price liabilities |  |  | 6,349 |  |  |  | 5,622 |
Change in fair value of contingencies |  |  | 714 |  |  |  | 1,400 |
Change in net present value of contingencies |  |  | (106 | ) |  |  | (79 | )
Ending balance – June 30 |  | $ | (32,948 | ) |  | $ | (30,611 | )

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- Definition Fair value measurement contingent purchase price liabilities identified as unobservable input. + References No definition available. + Details
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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=66048111&loc=d3e19190-110258 + Details
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