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Segment Disclosures (Tables) | 12 Months Ended
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Dec. 31, 2016
Segment Reporting [Abstract] |
Schedule of Revenue from External Customers | CBIZ operates in the United States and Canada and revenue generated from such operations during the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):
|  | Year Ended December 31, |
|  | 2016 |  |  | 2015 |  |  | 2014 |
United States |  | $ | 798,420 |  |  | $ | 748,971 |  |  | $ | 717,865 |
Canada |  |  | 1,412 |  |  |  | 1,451 |  |  |  | 1,618 |
Total revenue |  | $ | 799,832 |  |  | $ | 750,422 |  |  | $ | 719,483 |
Summary of Segment Information | Segment information for the years ended December 31, 2016, 2015 and 2014 was as follows (in thousands):
|  | For the Year Ended December 31, 2016 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 501,307 |  |  | $ | 267,606 |  |  | $ | 30,919 |  |  | $ | — |  |  | $ | 799,832 |
Operating expenses |  |  | 432,254 |  |  |  | 223,487 |  |  |  | 27,697 |  |  |  | 14,288 |  |  |  | 697,726 |
Gross margin |  |  | 69,053 |  |  |  | 44,119 |  |  |  | 3,222 |  |  |  | (14,288 | ) |  |  | 102,106 |
Corporate general and administrative expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 36,319 |  |  |  | 36,319 |
Operating income (loss) |  |  | 69,053 |  |  |  | 44,119 |  |  |  | 3,222 |  |  |  | (50,607 | ) |  |  | 65,787 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (39 | ) |  |  | — |  |  |  | (6,554 | ) |  |  | (6,593 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 855 |  |  |  | 855 |
Other income, net |  |  | 209 |  |  |  | 367 |  |  |  | 3 |  |  |  | 6,378 |  |  |  | 6,957 |
Total other income |  |  | 209 |  |  |  | 328 |  |  |  | 3 |  |  |  | 679 |  |  |  | 1,219 |
Income (loss) from continuing operations before income tax expense |  | $ | 69,262 |  |  | $ | 44,447 |  |  | $ | 3,225 |  |  | $ | (49,928 | ) |  | $ | 67,006 |
|  | For the Year Ended December 31, 2015 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 476,396 |  |  | $ | 244,493 |  |  | $ | 29,533 |  |  | $ | — |  |  | $ | 750,422 |
Operating expenses (1) |  |  | 411,325 |  |  |  | 202,138 |  |  |  | 26,417 |  |  |  | 12,511 |  |  |  | 652,391 |
Gross margin |  |  | 65,071 |  |  |  | 42,355 |  |  |  | 3,116 |  |  |  | (12,511 | ) |  |  | 98,031 |
Corporate general and administrative expenses (1) |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 32,527 |  |  |  | 32,527 |
Operating income (loss) |  |  | 65,071 |  |  |  | 42,355 |  |  |  | 3,116 |  |  |  | (45,038 | ) |  |  | 65,504 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (35 | ) |  |  | — |  |  |  | (8,867 | ) |  |  | (8,902 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 84 |  |  |  | 84 |
Other (expense) income, net (1) |  |  | (147 | ) |  |  | 467 |  |  |  | 4 |  |  |  | 822 |  |  |  | 1,146 |
Total other (expense) income |  |  | (147 | ) |  |  | 432 |  |  |  | 4 |  |  |  | (7,961 | ) |  |  | (7,672 | )
Income (loss) from continuing operations before income tax expense |  | $ | 64,924 |  |  | $ | 42,787 |  |  | $ | 3,120 |  |  | $ | (52,999 | ) |  | $ | 57,832 |
(1) | “Operating expenses” under the Financial Services and Benefits and Insurance Services practice groups include a reduction of $0.9 million and $0.6 million related to a state payroll tax incentive associated with an office relocation. “Corporate general and administrative expenses” include a reduction of less than $0.1 million related to the office relocation as discussed above. The reductions was recorded in “Other (expense) income, net” in 2015 but was reclassified to “Operating expenses” and “Corporate general and administrative expenses” to align the incentives with the expenses associated with the office relocation. The reclassification had no impact on “Income from continuing operations” or diluted earnings per share from continuing operations.
|  | For the Year Ended December 31, 2014 |
|  | Financial Services |  |  | Benefits and Insurance Services |  |  | National Practices |  |  | Corporate and Other |  |  | Total |
Revenue |  | $ | 465,130 |  |  | $ | 224,898 |  |  | $ | 29,455 |  |  | $ | — |  |  | $ | 719,483 |
Operating expenses |  |  | 399,783 |  |  |  | 186,002 |  |  |  | 26,798 |  |  |  | 17,221 |  |  |  | 629,804 |
Gross margin |  |  | 65,347 |  |  |  | 38,896 |  |  |  | 2,657 |  |  |  | (17,221 | ) |  |  | 89,679 |
Corporate general and administrative expenses |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 34,183 |  |  |  | 34,183 |
Operating income (loss) |  |  | 65,347 |  |  |  | 38,896 |  |  |  | 2,657 |  |  |  | (51,404 | ) |  |  | 55,496 |
Other income (expense): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | — |  |  |  | (31 | ) |  |  | — |  |  |  | (13,093 | ) |  |  | (13,124 | )
Gain on sale of operations, net |  |  | — |  |  |  | — |  |  |  | — |  |  |  | 1,303 |  |  |  | 1,303 |
Other income, net |  |  | 417 |  |  |  | 557 |  |  |  | 4 |  |  |  | 5,915 |  |  |  | 6,893 |
Total other income (expense) |  |  | 417 |  |  |  | 526 |  |  |  | 4 |  |  |  | (5,875 | ) |  |  | (4,928 | )
Income (loss) from continuing operations before income tax expense |  | $ | 65,764 |  |  | $ | 39,422 |  |  | $ | 2,661 |  |  | $ | (57,279 | ) |  | $ | 50,568 |

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