XML 87 R76.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2018 | Mar. 31, 2018 | Jun. 30, 2017 | Jun. 30, 2018 | Jun. 30, 2017
Segment Reporting Information [Line Items] |  |  |  |  |
Revenue | $ 232,641 | $ 232,641 | $ 211,016 | $ 498,731 | $ 452,475
Operating expenses | 205,102 |  | 188,120 | 409,852 | 380,886
Gross margin | 27,539 |  | 22,896 | 88,879 | 71,589
Corporate general & admin | 9,993 |  | 9,232 | 20,021 | 18,000
Operating income (loss) | 17,546 |  | 13,664 | 68,858 | 53,589
Other (expense) income: |  |  |  |  |
Interest expense | (1,817) |  | (1,692) | (3,597) | (3,209)
Other (expense) income, net | 630 |  | 3,764 | (599) | 6,501
Gain on sale of operations, net |  |  | 23 | 663 | 45
Total other (expense) income, net | (1,187) |  | 2,095 | (3,533) | 3,337
Income from continuing operations before income tax expense | 16,359 |  | 15,759 | 65,325 | 56,926
Financial Services [Member] |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |
Revenue |  | 151,737 |  | 332,340 |
Benefits and Insurance Services [Member] |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |
Revenue |  | 72,753 |  | 150,083 |
National Practices [Member] |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |
Revenue |  | $ 8,151 |  | 16,308 |
Operating Segments [Member] | Financial Services [Member] |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |
Revenue | 151,737 |  | 132,591 | 332,340 | 291,224
Operating expenses | 129,070 |  | 115,851 | 262,103 | 235,240
Gross margin | 22,667 |  | 16,740 | 70,237 | 55,984
Operating income (loss) | 22,667 |  | 16,740 | 70,237 | 55,984
Other (expense) income: |  |  |  |  |
Other (expense) income, net | (17) |  | 28 | 248 | 43
Total other (expense) income, net | (17) |  | 28 | 248 | 43
Income from continuing operations before income tax expense | 22,650 |  | 16,768 | 70,485 | 56,027
Operating Segments [Member] | Benefits and Insurance Services [Member] |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |
Revenue | 72,753 |  | 70,559 | 150,083 | 145,723
Operating expenses | 61,165 |  | 59,877 | 122,298 | 120,019
Gross margin | 11,588 |  | 10,682 | 27,785 | 25,704
Operating income (loss) | 11,588 |  | 10,682 | 27,785 | 25,704
Other (expense) income: |  |  |  |  |
Interest expense | (15) |  | (9) | (89) | (20)
Other (expense) income, net | 30 |  | 120 | 222 | 216
Total other (expense) income, net | 15 |  | 111 | 133 | 196
Income from continuing operations before income tax expense | 11,603 |  | 10,793 | 27,918 | 25,900
Operating Segments [Member] | National Practices [Member] |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |
Revenue | 8,151 |  | 7,866 | 16,308 | 15,528
Operating expenses | 7,567 |  | 7,235 | 14,842 | 14,242
Gross margin | 584 |  | 631 | 1,466 | 1,286
Operating income (loss) | 584 |  | 631 | 1,466 | 1,286
Other (expense) income: |  |  |  |  |
Other (expense) income, net |  |  | (9) |  | (9)
Total other (expense) income, net |  |  | (9) |  | (9)
Income from continuing operations before income tax expense | 584 |  | 622 | 1,466 | 1,277
Corporate and Other [Member] |  |  |  |  |
Segment Reporting Information [Line Items] |  |  |  |  |
Operating expenses | 7,300 |  | 5,157 | 10,609 | 11,385
Gross margin | (7,300) |  | (5,157) | (10,609) | (11,385)
Corporate general & admin | 9,993 |  | 9,232 | 20,021 | 18,000
Operating income (loss) | (17,293) |  | (14,389) | (30,630) | (29,385)
Other (expense) income: |  |  |  |  |
Interest expense | (1,802) |  | (1,683) | (3,508) | (3,189)
Other (expense) income, net | 617 |  | 3,625 | (1,069) | 6,251
Gain on sale of operations, net |  |  | 23 | 663 | 45
Total other (expense) income, net | (1,185) |  | 1,965 | (3,914) | 3,107
Income from continuing operations before income tax expense | $ (18,478) |  | $ (12,424) | $ (34,544) | $ (26,278)

X
- Definition The aggregate cost of goods produced and sold and services rendered during the reporting period. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + 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/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109226348&loc=d3e2443-110228 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=109226691&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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.1,2) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_GrossProfit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 20 -Section 25 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=68072869&loc=d3e41242-110953 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(10)) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(8)) -URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22694-107794 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(15)) -URI http://asc.fasb.org/extlink&oid=114873765&loc=SL114874048-224260 + Details
Name: | us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
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 for debt. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6036836-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.8) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_InterestExpenseDebt
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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.7) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + 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 Amount of income (expense) related to nonoperating activities, classified as other. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.9) -URI http://asc.fasb.org/extlink&oid=115205541&loc=SL114868664-224227 + Details
Name: | us-gaap_OtherNonoperatingIncomeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount, excluding tax collected from customer, of revenue from satisfaction of performance obligation by transferring promised good or service to customer. Tax collected from customer is tax assessed by governmental authority that is both imposed on and concurrent with specific revenue-producing transaction, including, but not limited to, sales, use, value added and excise. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130543-203045 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130539-203045 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
Name: | us-gaap_RevenueFromContractWithCustomerExcludingAssessedTax
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_StatementBusinessSegmentsAxis=cbz_FinancialServicesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

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

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