XML 32 R25.htm IDEA: XBRL DOCUMENT
v3.24.2

Fair Value Measurement - Summary of Investments Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands | Jun. 30, 2024 | Dec. 31, 2023
--- | --- | ---
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | $ 290,075 | $ 368,753
Gross Unrealized (Losses) Gains | (30,878) | (28,751)
Recorded Basis | 259,197 | 340,002
Cash and Cash Equivalents [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 3,334 | 19,539
Recorded Basis | 3,334 | 19,539
Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 77,739 | 88,496
Gross Unrealized (Losses) Gains | (7,639) | (7,469)
Recorded Basis | 70,100 | 81,027
Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 209,002 | 260,718
Gross Unrealized (Losses) Gains | (23,239) | (21,282)
Recorded Basis | 185,763 | 239,436
Money Market Funds [Member] | Cash and Cash Equivalents [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 3,334 | 19,539
Recorded Basis | 3,334 | 19,539
Money Market Funds [Member] | Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 247 | 337
Recorded Basis | 247 | 337
Corporate Bonds [Member] | Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 32,258 | 34,472
Gross Unrealized (Losses) Gains | (3,033) | (3,159)
Recorded Basis | 29,225 | 31,313
Corporate Bonds [Member] | Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 82,685 | 82,481
Gross Unrealized (Losses) Gains | (8,950) | (8,454)
Recorded Basis | 73,735 | 74,027
U.S. Government Agency Securities [Member] | Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 12,782 | 12,830
Gross Unrealized (Losses) Gains | (398) | (408)
Recorded Basis | 12,384 | 12,422
U.S. Government Agency Securities [Member] | Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 16,844 | 16,863
Gross Unrealized (Losses) Gains | (1,191) | (1,199)
Recorded Basis | 15,653 | 15,664
U.S. Treasuries [Member] | Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 12,454 | 12,448
Gross Unrealized (Losses) Gains | (1,348) | (1,253)
Recorded Basis | 11,106 | 11,195
U.S. Treasuries [Member] | Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 54,962 | 109,020
Gross Unrealized (Losses) Gains | (7,016) | (6,415)
Recorded Basis | 47,946 | 102,605
Mortgage Backed Securities [Member] | Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 12,611 | 13,084
Gross Unrealized (Losses) Gains | (2,727) | (2,454)
Recorded Basis | 9,884 | 10,630
Mortgage Backed Securities [Member] | Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 42,971 | 42,077
Gross Unrealized (Losses) Gains | (6,080) | (5,216)
Recorded Basis | 36,891 | 36,861
Asset Backed Securities [Member] | Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 7,634 | 13,659
Gross Unrealized (Losses) Gains | (133) | (187)
Recorded Basis | 7,501 | 13,472
Asset Backed Securities [Member] | Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 1,094 | 799
Gross Unrealized (Losses) Gains | (2) |
Recorded Basis | 1,092 | 799
Emerging Markets [Member] | Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost |  | 2,003
Gross Unrealized (Losses) Gains |  | (8)
Recorded Basis |  | 1,995
Emerging Markets [Member] | Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 200 | 200
Gross Unrealized (Losses) Gains |  | 2
Recorded Basis | 200 | 202
Mutual Funds [Member] | Restricted Cash and Investments [Member] |  |
Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis [Line Items] |  |
Cost | 9,999 | 8,941
Recorded Basis | $ 9,999 | $ 8,941

X
- Definition Amortized cost of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479130/326-30-45-1 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAmortizedCostBasis
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount, before tax, of unrealized gain (loss) in accumulated other comprehensive income (AOCI) on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-2 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleAccumulatedGrossUnrealizedGainLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

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 Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 100 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3 + Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of investment in marketable security. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(4)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_MarketableSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_CashAndCashEquivalentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=us-gaap_InvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByAssetClassAxis=bbsi_RestrictedCashAndInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_MoneyMarketFundsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_CorporateBondSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_USTreasurySecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_MortgageBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_AssetBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=bbsi_EmergingMarketsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_MutualFundMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |