XML 62 R48.htm IDEA: XBRL DOCUMENT
v3.8.0.1

Basis of Presentation and Significant Accounting Policies - Additional Information (Detail) $ in Thousands, shares in Millions |  | 3 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | --- | ---
Nov. 01, 2017 Reporting_Unit | Dec. 31, 2017 USD ($) | Sep. 30, 2017 USD ($) | Jun. 30, 2017 USD ($) | Mar. 31, 2017 USD ($) | Dec. 31, 2016 USD ($) | Sep. 30, 2016 USD ($) | Jun. 30, 2016 USD ($) | Mar. 31, 2016 USD ($) | Dec. 31, 2017 USD ($) Practice_Groups Reporting_Unit shares | Dec. 31, 2016 USD ($) | Dec. 31, 2015 USD ($) | Jan. 01, 2018 USD ($) | Dec. 31, 2014 USD ($)
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Number of practice groups | Practice_Groups |  |  |  |  |  |  |  |  |  | 3 |  |  |  |
Fees earned under administrative service agreement |  |  |  |  |  |  |  |  |  | $ 156,400 | $ 144,800 | $ 137,500 |  |
Maximum maturity period of investments |  |  |  |  |  |  |  |  |  | 3 months |  |  |  |
Allowance for doubtful accounts |  | $ 13,827 |  |  |  | $ 13,508 |  |  |  | $ 13,827 | 13,508 | 12,659 |  | $ 11,915
Software purchased or developed, estimated useful life |  |  |  |  |  |  |  |  |  | 7 years |  |  |  |
Goodwill |  | 528,424 |  |  |  | 487,484 |  |  |  | $ 528,424 | 487,484 | 447,685 |  |
Total assets |  | 1,176,231 |  |  |  | 1,118,588 |  |  |  | 1,176,231 | 1,118,588 |  |  |
Total stockholders' equity |  | 530,879 |  |  |  | 480,021 |  |  |  | $ 530,879 | 480,021 | 427,948 |  | 399,845
Number of reporting units | Reporting_Unit | 5 |  |  |  |  |  |  |  |  | 5 |  |  |  |
Intangible assets amortization period |  |  |  |  |  |  |  |  |  | 7 years 1 month 6 days |  |  |  |
Shares vesting term |  |  |  |  |  |  |  |  |  | 4 years |  |  |  |
Unsecured credit facility |  | 400,000 |  |  |  |  |  |  |  | $ 400,000 |  |  |  |
Contract payment terms |  |  |  |  |  |  |  |  |  | 90 days |  |  |  |
Total personnel costs |  |  |  |  |  |  |  |  |  | $ 596,400 | 544,800 | 502,800 |  |
Total occupancy costs |  |  |  |  |  |  |  |  |  | 46,300 | 45,700 | 41,400 |  |
Income tax expense (benefit) |  | (3,368) | $ 6,172 | $ 4,343 | $ 16,141 | (967) | $ 7,260 | $ 5,306 | $ 14,800 | 23,288 | 26,399 | 22,829 |  |
Retained Earnings [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total stockholders' equity |  | $ 345,302 |  |  |  | $ 294,925 |  |  |  | $ 345,302 | $ 294,925 | $ 254,860 |  | $ 220,753
Accounting Standards Update 2016-09 [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase of diluted shares | shares |  |  |  |  |  |  |  |  |  | 0.5 |  |  |  |
Income tax expense (benefit) |  |  |  |  |  |  |  |  |  | $ (3,800) |  |  |  |
Minimum [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets amortization period |  |  |  |  |  |  |  |  |  | 2 years |  |  |  |
Minimum [Member] | Accounting Standards Update 2014-09 | Retained Earnings [Member] | Subsequent Event |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment to retained earnings |  |  |  |  |  |  |  |  |  |  |  |  | $ 1,500 |
Maximum [Member] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Intangible assets amortization period |  |  |  |  |  |  |  |  |  | 15 years |  |  |  |
Maximum [Member] | Accounting Standards Update 2014-09 | Retained Earnings [Member] | Subsequent Event |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment to retained earnings |  |  |  |  |  |  |  |  |  |  |  |  | $ 2,000 |

X
- Definition Maximum maturity period of investments. + References No definition available. + Details
Name: | cbz_MaximumMaturityPeriodOfInvestments
Namespace Prefix: | cbz_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition New accounting pronouncement or change in accounting principle, effect of change on diluted share. + References No definition available. + Details
Name: | cbz_NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnDilutedShare
Namespace Prefix: | cbz_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of practice groups. + References No definition available. + Details
Name: | cbz_NumberOfPracticeGroups
Namespace Prefix: | cbz_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Revenue recognition payment terms. + References No definition available. + Details
Name: | cbz_RevenueRecognitionPaymentTerms
Namespace Prefix: | cbz_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary Of Significant Accounting Policies [Line Items] + References No definition available. + Details
Name: | cbz_SummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | cbz_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition A valuation allowance for trade and other receivables due to an Entity within one year (or the normal operating cycle, whichever is longer) that are expected to be uncollectible. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=84173941&loc=d3e5074-111524 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(12)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(11)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 + Details
Name: | us-gaap_Assets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption. + References No definition available. + Details
Name: | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of cost (reversal of cost) for employee benefits and share-based payment arrangement. Includes, but is not limited to, pension, other postretirement, postemployment and termination benefits. + References No definition available. + Details
Name: | us-gaap_EmployeeBenefitsAndShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of fees and commissions from financial services and banking activities and correspondent clearing. Includes fees from depositor accounts, credit cards, merchant discounts, and fiduciary and trust activities, guarantee fees, investment advisory, management, and administrative fees, transfer agent fees, and insurance commissions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 225 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04.13) -URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882 + Details
Name: | us-gaap_FeesAndCommissions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References No definition available. + Details
Name: | us-gaap_FiniteLivedIntangibleAssetUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6388280&loc=d3e13770-109266 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=77989000&loc=SL49117168-202975 + Details
Name: | us-gaap_Goodwill
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 Reference 2: 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)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Number of reporting units tested for impairment of goodwill. A reporting unit is an operating segment or one level below an operating segment. + References No definition available. + Details
Name: | us-gaap_NumberOfReportingUnits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Costs incurred and are directly related to generating occupancy revenues. + 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(d)) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 + Details
Name: | us-gaap_OccupancyCosts
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period which an employee's right to exercise an award is no longer contingent on satisfaction of either a service condition, market condition or a performance condition, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=96867065&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardAwardVestingPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Total of all stockholders' equity (deficit) items, net of receivables from officers, directors, owners, and affiliates of the entity which are attributable to the parent. The amount of the economic entity's stockholders' equity attributable to the parent excludes the amount of stockholders' equity which is allocable to that ownership interest in subsidiary equity which is not attributable to the parent (noncontrolling interest, minority interest). This excludes temporary equity and is sometimes called permanent equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(30)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB Topic 4.E) -URI http://asc.fasb.org/extlink&oid=27010918&loc=d3e74512-122707 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(31)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(29)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_StockholdersEquity
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of uncollateralized debt obligation (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_UnsecuredLongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201609Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201409Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_SubsequentEventTypeAxis=us-gaap_SubsequentEventMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RangeAxis=us-gaap_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |