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Basis of Presentation and Significant Accounting Policies (Policies) | 12 Months Ended
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Dec. 31, 2018
Organization Consolidation And Presentation Of Financial Statements [Abstract] |
Organization | Organization - CBIZ, Inc. is a diversified services company which, acting through its subsidiaries, has been providing professional business services since 1996, primarily to small and medium-sized businesses, as well as individuals, governmental entities, and not-for-profit enterprises throughout the United States and parts of Canada. CBIZ, Inc. manages and reports its operations along three practice groups: Financial Services, Benefits and Insurance Services and National Practices. A further description of products and services offered by each of the practice groups is provided in Note 22, Segment Disclosures, to the accompanying consolidated financial statements.
Basis of Presentation | Basis of Presentation - The accompanying consolidated financial statements reflect the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ,” the “Company,” “we,” “us” or “our”), after elimination of all intercompany accounts and transactions. We have prepared the accompanying consolidated financial statements in accordance with GAAP and pursuant to the rules and regulations of the SEC. We have determined that our relationship with certain CPA firms with whom we maintain ASAs qualify as variable interest entities. The accompanying consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to our consolidated financial condition, results of operations or cash flows. Fees earned by us under the ASAs are recorded as “Revenue” (at net realizable value) in the accompanying Consolidated Statements of Comprehensive Income and were approximately $154.0 million, $156.4 million and $144.8 million for the years ended December 31, 2018, 2017 and 2016, respectively, the majority of which was related to services rendered to privately-held clients. In the event that accounts receivable and unbilled work in process become uncollectible by the CPA firms, the service fee due to us is typically reduced on a proportional basis. Although the ASAs do not constitute control, we are one of the beneficiaries of the agreements and may bear certain economic risks.
Use of Estimates | Use of Estimates - The preparation of consolidated financial statements in conformity with GAAP and pursuant to the rules and regulations of the SEC requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes. Management’s estimates and assumptions are derived from and are continually evaluated based upon available information, judgment and experience. Actual results may differ materially from these estimates.
Revenue Recognition | Revenue Recognition - We account for revenue in accordance with Topic 606, Revenue from Contracts with Customers, which was adopted on January 1, 2018 using the modified retrospective transition method. We recognize revenue based on the five-step model; (i) identify the contract with the customer; (ii) identify the performance obligation in the contract; (iii) determine the contract price; (iv) allocate the transaction price; and (v) recognize revenue (or as) each performance obligation is satisfied. If we determine that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met. For further information on the adoption of Topic 606, as well as our various streams of revenue, refer to “New Accounting Pronouncements” and Note 2, Revenue, to the accompanying consolidated financial statements.
Operating Expenses | Operating Expenses - Operating expenses represent costs of service and other costs incurred to operate our business units and are primarily comprised of personnel costs and occupancy related expenses. Personnel costs include (i) salaries and benefits; (ii) commissions paid to producers; (iii) incentive compensation; and (iv) share-based compensation. Incentive compensation costs and share-based compensation are estimated and accrued. The final determination of incentive compensation is made after year-end results are completed. The largest components of occupancy costs are rent expense and utilities. Base rent expense is recognized over respective lease terms, while utilities and common area maintenance charges are recognized as incurred.
Share-Based Compensation | Share-Based Compensation - The measurement of all share-based compensation arrangements, including stock options and restricted stock awards, is based on their grant date fair value. The expense is recognized over the requisite service period which is generally up to four years. The grant date fair value of stock options is based on the Black-Sholes-Merton pricing model, which incorporates assumptions regarding the expected volatility, the expected option life, the risk-free interest rate and the expected dividend yield. The grant date fair value of restricted stock is based on the closing price of the underlying stock on the date of grant. Share-based compensation expense is recorded in the accompanying Consolidated Statements of Comprehensive Income as “Operating expenses” or “Corporate general and administrative expenses,” depending on where the respective individual’s compensation is recorded. For additional discussion regarding share-based awards, refer to Note 15, Employee Share Plans, to the accompanying consolidated financial statements.
Operating Leases | Operating Leases - We lease most of our office facilities and equipment under various operating leases. Rent expense under such leases is recognized evenly throughout the term of the lease obligation when the total lease commitment is a known amount, and recorded on a cash basis when future rent payment increases under the obligation are unknown due to rent escalations being tied to factors that are not currently measurable (such as increases in the consumer price index). Differences between rent expense recognized and the cash payments required under operating lease agreements are recorded in the accompanying Consolidated Balance Sheets as “Other non-current liabilities.” We may receive incentives to lease office facilities in certain areas. Such incentives are recorded as a deferred credit and recognized as a reduction to rent expense on a straight-line basis over the lease term.
Cash and Cash Equivalents | Cash and Cash Equivalents - Cash and cash equivalents consist of cash on hand and investments with an original maturity of three months or less when purchased.
Restricted Cash | Restricted Cash - Restricted cash consists of funds held by us in relation to our capital and investment advisory services as those funds are restricted in accordance with applicable Financial Industry Regulatory Authority regulations. Restricted cash also consists of funds on deposit from clients in connection with the pass-through of insurance premiums to the carrier with the related liability for these funds recorded in “Accounts payable” in the accompanying Consolidated Balance Sheets.
Accounts Receivable and Allowance for Doubtful Accounts | Accounts Receivable and Allowance for Doubtful Accounts - Accounts receivable, less allowances for doubtful accounts, reflects the net realizable value of receivables and approximates fair value. Unbilled revenues are recorded at estimated net realizable value. Assessing the collectability of receivables (billed and unbilled) requires management judgment based on a combination of factors. When evaluating the adequacy of the allowance for doubtful accounts and the overall probability of collecting on receivables, we analyze historical experience, client credit-worthiness, the age of the trade receivable balances, current economic conditions that may affect a client’s ability to pay and an evaluation of current and projected economic trends and conditions at the time of the balance sheet date. At December 31, 2018 and 2017, the allowance for doubtful accounts was $13.4 million and $13.8 million, respectively, in the accompanying Consolidated Balance Sheets.
Funds Held for Clients and Client Fund Obligations | Funds Held for Clients and Client Fund Obligations - Services provided by our payroll operations include the preparation of payroll checks, federal, state, and local payroll tax returns, and flexible spending account administration. In relation to these services, as well as other similar service offerings, we collect funds from our clients’ accounts in advance of paying client obligations. Funds that are collected before they are due are segregated and reported separately as “Funds held for clients” in the accompanying Consolidated Balance Sheets. Other than certain federal and state regulations pertaining to flexible spending account administration, there are no regulatory or other contractual restrictions placed on these funds. Funds held for clients are reported in current assets and client fund obligations are reported in current liabilities in the accompanying Consolidated Balance Sheets. The balances in these accounts fluctuate with the timing of cash receipts and the related cash payments. Funds held for clients include cash, overnight investments, certificates of deposit and corporate and municipal bonds (refer to Note 6, Financial Instruments, to the accompanying consolidated financial statements for further discussion of investments). If the par value of investments held does not approximate fair value, the balance in funds held for clients may not be equal to the balance in client fund obligations. The amount of collected but not yet remitted funds may vary significantly during the year based on the timing of clients’ payroll periods.
Property and Equipment | Property and Equipment - Property and equipment are recorded at cost less accumulated depreciation and amortization. Depreciation and amortization are provided on a straight-line basis over the following estimated useful lives:
Buildings |  | 25 to 40 years
Furniture and fixtures |  | 5 to 10 years
Capitalized software |  | 2 to 7 years
Equipment |  | 3 to 7 years
Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the remaining respective lease term. The cost of software purchased or developed for internal use is capitalized and amortized using the straight-line method over an estimated useful life not to exceed seven years. We periodically review long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying value of the assets may not be recoverable. Under those circumstances, if the fair value were less than the carrying amount of the asset, we would recognize a loss for the difference.
Goodwill and Other Intangible Assets | Goodwill and Other Intangible Assets - Goodwill represents the difference between the purchase price of the acquired business and the related fair value of the net assets acquired. A significant portion of our assets in the accompanying Consolidated Balance Sheets is goodwill. At December 31, 2018, the carrying value of goodwill totaled $564.3 million, compared to total assets of $1.2 billion and total shareholders’ equity of $593.7 million. Intangible assets consist of identifiable intangibles other than goodwill. Identifiable intangible assets other than goodwill include client lists and non-compete agreements which require significant judgements in determining the fair value. We carry client lists and non-compete agreements at cost, less accumulated amortization, in the accompanying Consolidated Balance Sheets. Goodwill is not amortized, but rather is tested for impairment annually during the fourth quarter. In addition to our annual goodwill test, on a periodic basis, we are required to consider whether it is more likely than not (defined as a likelihood of more than 50%) that the fair value has fallen below its carrying value, thus requiring us to perform an interim goodwill impairment test. Intangible assets with definite lives, such as client lists and non-compete agreements, are amortized using the straight-line method over their estimated useful lives (generally ranging from two to fifteen years). We review these assets for impairment whenever events or changes in circumstances indicate an asset’s carrying value may not be recoverable. Recoverability is assessed based on a comparison of the undiscounted cash flows to the recorded value of the asset. If impairment is indicated, the asset is written down to its estimated fair value based on a discounted cash flow analysis or market comparable method. The goodwill impairment test is performed at a reporting unit level. A reporting unit is an operating segment of a business or one level below an operating segment. At December 31, 2018, we had five reporting units. We may use either a qualitative or quantitative approach when testing a reporting unit’s goodwill for impairment. Under the qualitative assessment, we are not required to calculate the fair value of a reporting unit unless we determine that it is more likely than not that its fair value is less than its carrying amount. If under the quantitative assessment the fair value of a reporting unit is less than its carrying amount, then the amount of the impairment loss, if any, must be measured. Any such impairment charge would reduce earnings and could be material. After considering changes to assumptions used in our most recent quantitative testing for each reporting unit, including the capital market environment, economic and market conditions, industry competition and trends, our weighted average cost of capital, changes in management and key personnel, the price of our common stock, changes in our results of operations, the magnitude of the excess of fair value over the carrying amount of each reporting unit as determined in our most recent quantitative testing, and other factors, we concluded that it was more likely than not that the fair values of each of our reporting units were more than their respective carrying values and, therefore, did not perform a quantitative impairment analysis. For further information regarding our goodwill balances, refer to Note 5, Goodwill and Other Intangible Assets, net, to the accompanying consolidated financial statements.
Income Taxes | Income Taxes - Income taxes are provided for the tax effects of transactions reported in the consolidated financial statements and consist of taxes currently payable and deferred taxes. Deferred tax assets and liabilities are recognized for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax basis, and operating losses and tax credit carryforwards. State income tax credits are accounted for using the flow-through method. A valuation allowance is provided when it is more-likely-than-not that some portion of a deferred tax asset will not be realized. We determine valuation allowances based on all available evidence. Such evidence includes historical results, the reversal of deferred tax liabilities, expectations of future consolidated and/or separate company profitability and the feasibility of tax-planning strategies. Determining valuation allowances includes significant judgment by management, and different judgments could yield different results. Accounting for uncertain tax positions requires a more-likely-than-not threshold for recognition in the consolidated financial statements. We recognize a tax benefit based on whether it is more-likely-than-not that a tax position will be sustained. We record a liability to the extent that a tax position taken or expected to be taken on a tax return exceeds the amount recognized in the consolidated financial statements.
Business Combinations | Business Combinations - We recognize and measure identifiable assets acquired and liabilities assumed as of the acquisition date at fair value. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets. The operating results of acquired businesses are included in our consolidated financial statements beginning on the date of acquisition. The purchase price is equivalent to the fair value of consideration transferred. Tangible and identifiable intangible assets acquired and liabilities assumed as of the date of acquisition are recorded at fair value as of the acquisition date. Goodwill is recognized for the excess of purchase price over the net fair value of assets acquired and liabilities assumed.
Contingent Purchase Price Liabilities | Contingent Purchase Price Liabilities - Contingent purchase price liabilities result from our business acquisitions and are recorded at fair value at the time of acquisition and are recorded in “Contingent purchase price liability - current” and “Contingent purchase price liability - non-current” in the accompanying Consolidated Balance Sheets. We estimate the fair value of our contingent purchase price liabilities using a probability-weighted discounted cash flow model. We probability weight risk-adjusted estimates of future performance of acquired businesses, then calculate the contingent purchase price based on the estimates and discount them to present value representing management’s best estimate of fair value. The fair value of the contingent purchase price liabilities, which is considered a Level 3 unobservable input, is reassessed on a quarterly basis based on assumptions provided by practice group leaders and business unit controllers together with our corporate finance department. Any change in the fair value estimate is recorded in the earnings of that period. For the years ended December 31, 2018, 2017 and 2016, we recorded other (expense) income of ($2.6) million, $1.5 million and $1.0 million, respectively, related to net changes in the fair value of contingent consideration. Refer to Note 7, Fair Value Measurements, and Note 19, Acquisitions, for further discussion of our contingent purchase price liabilities and acquisitions.
Interest Rate Derivative Instruments | Interest Rate Derivative Instruments - We maintain interest rate swaps that are designated as cash flow hedges to manage the market risk from changes in interest rates on our floating-rate debt under our $400.0 million unsecured credit facility (as amended the “2018 credit facility” or the “credit facility”). The designation of a derivative instrument as a hedge and its ability to meet the hedge accounting criteria determine how we reflect the change in fair value of the derivative instrument. A derivative qualifies for hedge accounting treatment if, at inception, it meets defined correlation and effectiveness criteria. These criteria require that the anticipated cash flows and/or changes in fair value of the hedging instrument substantially offset those of the position being hedged. We utilize derivative instruments to manage interest rate risk associated with our floating-rate debt under the credit facility. Interest rate swap contracts mitigate the risk associated with the underlying hedged item. If the contract is designated as a cash flow hedge, the mark-to-market gains or losses on the swap are deferred and included as a component of accumulated other comprehensive loss, net of tax, to the extent effective, and reclassified to interest expense in the same period during which the hedged transaction affects earnings. For further discussion regarding derivative financial instruments, refer to Note 6, Financial Instruments, to the accompanying consolidated financial statements.
Recent Accounting Pronouncements | Recent Accounting Pronouncements - The FASB ASC is the sole source of authoritative GAAP other than the SEC issued rules and regulations that apply only to SEC registrants. The FASB issues an ASU to communicate changes to the FASB codification. We assess and review the impact of all ASUs. ASUs not listed below were reviewed and determined to be either not applicable or are not expected to have a material impact on the consolidated financial statements. Accounting Standards Adopted in 2018 Modification Accounting for Share-Based Payment Awards - Effective January 1, 2018, we adopted ASU No. 2017-09, Compensation – Stock Compensation (Topic 718) – Scope of Modification Accounting. The new standard clarifies when a change to the terms or conditions of a share-based payment award must be accounted for as a modification. Modification accounting is required if the fair value, vesting condition or the classification of the award is not the same immediately before and after a change to the terms and conditions of the award. We typically do not change either the terms or conditions of share-based payment awards once they are granted; therefore, the adoption of this new guidance had no impact on our consolidated financial statements. Restricted Cash - Statement of Cash Flows - Effective January 1, 2018, we adopted ASU No. 2016-18, Statement of Cash Flows (Topic 230). The new standard requires that a statement of cash flows explain the change during the period in the total of cash, cash equivalents, and amounts generally described as restricted cash. Therefore, restricted cash should be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on our consolidated Statement of Cash Flows. Accordingly, the statement of cash flows has been revised to include restricted cash (related to our capital and investment advisory services, as well as our property and casualty business unit) and cash equivalents associated with funds held to satisfy client obligations, as a component of cash, cash equivalents, restricted cash and cash equivalents. When restricted cash and cash equivalents are presented separately from cash and cash equivalents on the balance sheet, a reconciliation is required between the amounts presented on the statement of cash flows and the balance sheet, as well as a disclosure of information about the nature of the restrictions. The nature of the restrictions disclosure is included in the accompanying “Significant Accounting Policies.” The reconciliation of cash, cash equivalents and restricted cash as reported in the accompanying Consolidated Balance Sheets that sum to the total of the same such amount in the accompanying Consolidated Statements of Cash Flows is included below the accompanying Consolidated Statements of Cash Flows. Statement of Cash Flows - Effective January 1, 2018, we adopted ASU No. 2016-15, Statement of Cash Flows (Topic 230) - Classification of Certain Cash Receipts and Cash Payments. The new standard provides guidance on eight specific cash flow issues. The application of this guidance did not have a material effect on the presentation of our consolidated Statement of Cash Flows. Revenue from Contracts with Customers - Effective January 1, 2018, we adopted Topic 606 using the modified retrospective transition method. We recognized the cumulative effect of initially applying the new standard as an adjustment directly to the opening balance of “Retained earnings” at January 1, 2018. The comparative information has not been restated and continues to be reported under the legacy standard. We evaluate our revenue contracts with customers based on the five-step model under Topic 606, pursuant to which we: (i) identify the contract with the customer; (ii) identify the performance obligation in the contract; (iii) determine the contract price; (iv) allocate the transaction price; and (v) recognize revenue when as each performance obligation is satisfied. If we determine that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met. Revenue recognition was consistent under both the legacy standard and Topic 606 for the majority of our revenue streams, with the exception of two business units within our Benefits and Insurance Services practice group.
| • | In our Property and Casualty business unit, commission revenue under agency billing arrangements (pursuant to which we bill the insured, collect the funds and remit the premium to the insurance carrier less our commissions) was previously recognized on the later of the effective date of the insurance policy or the date billed to the customer. We now recognize the commission revenue on the effective date of the insurance policy.
| • | Also in our Property and Casualty business unit, commission revenue under direct billing arrangements (pursuant to which the insurance carrier bills the insured directly and remits the commissions to us) was previously recognized when the data necessary from the carriers was available, whereas now we recognize the commission revenue on the effective date of the insurance policy.
| • | In our Retirement Plan Services business unit, under certain defined benefit administration arrangements we charge new clients an initial, non-refundable, set-up fee as part of a multi-year service agreement. Previously, these fees were recognized over the initial set up period, whereas now we defer the set-up fees and associated costs and recognize them over the life of the contract or the expected customer relationship, whichever is longer.
The cumulative effect of the changes made to our consolidated January 1, 2018 balance sheet was as follows (in thousands):
|  | Balance at |  |  | Adjustments |  |  | Balance at |
|  | December 31, |  |  | due to |  |  | January 1, |
Balance Sheet |  | 2017 |  |  | Topic 606 |  |  | 2018 |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable, net |  | $ | 188,300 |  |  | $ | 10,098 |  |  | $ | 198,398 |
Other current assets |  |  | 259,873 |  |  |  | 80 |  |  |  | 259,953 |
Other non-current assets |  |  | 728,058 |  |  |  | 728 |  |  |  | 728,786 |
Total assets |  | $ | 1,176,231 |  |  | $ | 10,906 |  |  | $ | 1,187,137 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  | 51,375 |  |  |  | 6,281 |  |  |  | 57,656 |
Accrued personnel costs |  |  | 45,264 |  |  |  | 595 |  |  |  | 45,859 |
Other current liabilities |  |  | 237,607 |  |  |  | 113 |  |  |  | 237,720 |
Deferred income taxes, net |  |  | 3,339 |  |  |  | 814 |  |  |  | 4,153 |
Other non-current liabilities |  |  | 307,767 |  |  |  | 1,012 |  |  |  | 308,779 |
Total liabilities |  |  | 645,352 |  |  |  | 8,815 |  |  |  | 654,167 |
STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 345,302 |  |  |  | 2,091 |  |  |  | 347,393 |
Other stockholders' equity |  |  | 185,577 |  |  |  | — |  |  |  | 185,577 |
Total stockholders' equity |  |  | 530,879 |  |  |  | 2,091 |  |  |  | 532,970 |
Total liabilities and stockholders' equity |  | $ | 1,176,231 |  |  | $ | 10,906 |  |  | $ | 1,187,137 |
The following tables summarize the impact of adopting Topic 606 on our consolidated financial statements for the periods indicated below (in thousands):
|  |  |  |  |  |  |  |  |  | Balances without |
December 31, 2018 Balance Sheet |  | As reported |  |  | Adjustments |  |  | adoption of Topic 606 |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable, net |  | $ | 207,287 |  |  | $ | (12,671 | ) |  | $ | 194,616 |
Other current assets |  |  | 216,251 |  |  |  | (80 | ) |  |  | 216,171 |
Other non-current assets |  |  | 759,493 |  |  |  | (647 | ) |  |  | 758,846 |
Total assets |  | $ | 1,183,031 |  |  | $ | (13,398 | ) |  | $ | 1,169,633 |
LIABILITIES |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | $ | 58,630 |  |  | $ | (7,930 | ) |  | $ | 50,700 |
Accrued personnel costs |  |  | 63,953 |  |  |  | (587 | ) |  |  | 63,366 |
Other current liabilities |  |  | 198,731 |  |  |  | (113 | ) |  |  | 198,618 |
Deferred income taxes, net |  |  | 6,764 |  |  |  | (1,035 | ) |  |  | 5,729 |
Other non-current liabilities |  |  | 261,290 |  |  |  | (897 | ) |  |  | 260,393 |
Total liabilities |  |  | 589,368 |  |  |  | (10,562 | ) |  |  | 578,806 |
STOCKHOLDERS' EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Retained earnings |  |  | 408,963 |  |  |  | (2,836 | ) |  |  | 406,127 |
Other stockholders' equity |  |  | 184,700 |  |  |  | — |  |  |  | 184,700 |
Total shareholders' equity |  |  | 593,663 |  |  |  | (2,836 | ) |  |  | 590,827 |
Total liabilities and stockholders' equity |  | $ | 1,183,031 |  |  | $ | (13,398 | ) |  | $ | 1,169,633 |
|  |  |  |  |  |  |  |  |  | Balances without |
Year Ended December 31, 2018 Income Statement |  | As reported |  |  | Adjustments |  |  | adoption of Topic 606 |
Revenue |  | $ | 922,003 |  |  | $ | (1,039 | ) |  | $ | 920,964 |
Operating expenses |  |  | 790,283 |  |  |  | (73 | ) |  |  | 790,210 |
Gross margin |  |  | 131,720 |  |  |  | (966 | ) |  |  | 130,754 |
Corporate general and administrative expenses |  |  | 39,173 |  |  |  | — |  |  |  | 39,173 |
Operating income |  |  | 92,547 |  |  |  | (966 | ) |  |  | 91,581 |
Other (expense) income: |  |  |  |  |  |  |  |  |  |  |  |
Interest expense |  |  | (6,645 | ) |  |  | — |  |  |  | (6,645 | )
Gain on sale of operations, net |  |  | 1,025 |  |  |  | — |  |  |  | 1,025 |
Other expense, net |  |  | (7,087 | ) |  |  | — |  |  |  | (7,087 | )
Total other expense, net |  |  | (12,707 | ) |  |  | — |  |  |  | (12,707 | )
Income from continuing operations before income tax expense |  |  | 79,840 |  |  |  | (966 | ) |  |  | 78,874 |
Income tax expense |  |  | 18,267 |  |  |  | (221 | ) |  |  | 18,046 |
Income from continuing operations |  |  | 61,573 |  |  |  | (745 | ) |  |  | 60,828 |
Loss from discontinued operations, net of tax |  |  | (3 | ) |  |  | — |  |  |  | (3 | )
Net income |  | $ | 61,570 |  |  | $ | (745 | ) |  | $ | 60,825 |
|  |  |  |  |  |  |  |  |  | Balances without |
Year Ended December 31, 2018 Cash Flow Statement |  | As reported |  |  | Adjustments |  |  | adoption of Topic 606 |
Cash flows from operating activities: |  |  |  |  |  |  |  |  |  |  |  |
Net income |  | $ | 61,570 |  |  | $ | (745 | ) |  | $ | 60,825 |
Adjustments to reconcile net income to net cash provided by operating activities: |  |  | 38,713 |  |  |  | — |  |  |  | 38,713 |
Changes in assets and liabilities, net of acquisitions and divestitures: |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable, net |  |  | (10,668 | ) |  |  | 2,573 |  |  |  | (8,095 | )
Other assets |  |  | (3,344 | ) |  |  | (81 | ) |  |  | (3,425 | )
Accounts payable |  |  | 974 |  |  |  | (1,649 | ) |  |  | (675 | )
Accrued personnel costs |  |  | 17,901 |  |  |  | 8 |  |  |  | 17,909 |
Other liabilities |  |  | (140 | ) |  |  | (106 | ) |  |  | (246 | )
Other |  |  | 426 |  |  |  | — |  |  |  | 426 |
Operating cash flows provide by continuing operations |  |  | 105,432 |  |  |  | — |  |  |  | 105,432 |
Operating cash flows used in discontinued operations |  |  | (184 | ) |  |  | — |  |  |  | (184 | )
Net cash provided by operating activities |  |  | 105,248 |  |  |  | — |  |  |  | 105,248 |
Net provided by investing activities |  |  | (47,576 | ) |  |  | — |  |  |  | (47,576 | )
Net cash used in financing activities |  |  | (109,380 | ) |  |  | — |  |  |  | (109,380 | )
Net increase in cash, cash equivalents and restricted cash |  |  | (51,708 | ) |  |  | — |  |  |  | (51,708 | )
Cash, cash equivalents and restricted cash at beginning of year |  |  | 182,262 |  |  |  | — |  |  |  | 182,262 |
Cash, cash equivalents and restricted cash at end of period |  | $ | 130,554 |  |  | $ | — |  |  | $ | 130,554 |
Accounting Standards Issued But Not Adopted at December 31, 2018 Internal-Use Software - In August 2018, the FASB issued ASU 2018-15, Intangibles - Goodwill and Other - Internal-Use Software (Subtopic 350-40), which aligns the requirements for capitalizing implementation costs incurred in a service contract hosting arrangement with those of developing or obtaining internal-use software. This standard is effective for interim and annual reporting periods beginning after December 15, 2019, and early adoption is permitted. We do not expect this guidance to have a material impact on our consolidated financial position or results of operations. Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income - In February 2018, the FASB issued ASU No. 2018-02, Income Statement - Reporting Comprehensive Income (Topic 220) which allows the reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Act. The new standard is effective for fiscal years beginning after December 15, 2018, including interim periods, with early adoption permitted. We do not expect this guidance to have a material impact on our consolidated financial position or results of operations. Derivatives and Hedging - In August 2017, the FASB issued ASU No. 2017-12, Derivatives and Hedging (Topic 815) - Targeted Improvements to Accounting for Hedging Activities. The new standard improves and simplifies accounting rules for hedge accounting to better present the economic results of an entity’s risk management activities in its financial statements and improves the disclosures of hedging arrangements. Additionally, it simplifies the hedge documentation and effectiveness assessment requirements. The updated guidance is effective for us beginning January 1, 2019. We do not expect this guidance to have a material impact on our consolidated financial position or results of operations. Leases - In February 2016, the FASB issued the New Lease Standard. The new standard requires lessees to recognize a right-of-use asset and a lease liability for all leases (with the exception of short-term leases) on their balance sheet at the commencement date and recognize expenses on their income statement similar to the current guidance under ASC Topic 840, Leases. The New Lease Standard is effective for fiscal years and interim periods beginning after December 15, 2018. In addition, the FASB issued ASU No. 2018-11, Leases Targeted Improvements, which provides a package of practical expedients for entities to apply upon adoption. We will adopt this standard effective January 1, 2019. We expect the New Lease Standard to have a material effect on our consolidated balance sheet, with no material impact on our results of operations, our liquidity or our debt covenant compliance under our current credit agreements. Refer to Note 11, Lease Commitments, to the accompanying consolidated financial statements for further information on our current lease arrangements, the amounts of which represent the future undiscounted commitments.

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- Definition Accounts receivable and allowance for doubtful accounts. + References No definition available. + Details
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