XML 63 R45.htm IDEA: XBRL DOCUMENT
v3.25.0.1

Fair Value Measurement - Summary of Fair Values and Gross Unrealized Losses of Available for Sale Securities (Detail) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis | $ 16,364 | $ 6,554
Less than 12 months, Gross Unrealized Losses | (82) | (199)
12 months or longer, Recorded Basis | 224,185 | 239,313
12 months or longer, Gross Unrealized Losses | (26,566) | (28,603)
Total, Recorded Basis | 240,549 | 245,867
Total, Gross Unrealized Losses | (26,648) | (28,802)
Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis | 20 | 562
Less than 12 months, Gross Unrealized Losses |  | (20)
12 months or longer, Recorded Basis | 60,065 | 72,068
12 months or longer, Gross Unrealized Losses | (6,409) | (7,455)
Total, Recorded Basis | 60,085 | 72,630
Total, Gross Unrealized Losses | (6,409) | (7,475)
Restricted Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis | 16,344 | 5,992
Less than 12 months, Gross Unrealized Losses | (82) | (179)
12 months or longer, Recorded Basis | 164,120 | 167,245
12 months or longer, Gross Unrealized Losses | (20,157) | (21,148)
Total, Recorded Basis | 180,464 | 173,237
Total, Gross Unrealized Losses | (20,239) | (21,327)
Corporate Bonds [Member] | Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis | 20 |
12 months or longer, Recorded Basis | 25,377 | 31,122
12 months or longer, Gross Unrealized Losses | (2,365) | (3,161)
Total, Recorded Basis | 25,397 | 31,122
Total, Gross Unrealized Losses | (2,365) | (3,161)
Corporate Bonds [Member] | Restricted Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis | 11,142 | 176
Less than 12 months, Gross Unrealized Losses | (15) | (1)
12 months or longer, Recorded Basis | 71,716 | 72,439
12 months or longer, Gross Unrealized Losses | (7,287) | (8,472)
Total, Recorded Basis | 82,858 | 72,615
Total, Gross Unrealized Losses | (7,302) | (8,473)
U.S. Government Agency Securities [Member] | Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis |  | 562
Less than 12 months, Gross Unrealized Losses |  | (20)
12 months or longer, Recorded Basis | 12,531 | 11,859
12 months or longer, Gross Unrealized Losses | (203) | (388)
Total, Recorded Basis | 12,531 | 12,421
Total, Gross Unrealized Losses | (203) | (408)
U.S. Government Agency Securities [Member] | Restricted Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis |  | 3,287
Less than 12 months, Gross Unrealized Losses |  | (171)
12 months or longer, Recorded Basis | 15,871 | 12,377
12 months or longer, Gross Unrealized Losses | (914) | (1,028)
Total, Recorded Basis | 15,871 | 15,664
Total, Gross Unrealized Losses | (914) | (1,199)
U.S. Treasuries [Member] | Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
12 months or longer, Recorded Basis | 11,320 | 11,195
12 months or longer, Gross Unrealized Losses | (1,140) | (1,253)
Total, Recorded Basis | 11,320 | 11,195
Total, Gross Unrealized Losses | (1,140) | (1,253)
U.S. Treasuries [Member] | Restricted Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis | 1,399 | 994
Less than 12 months, Gross Unrealized Losses | (29) | (1)
12 months or longer, Recorded Basis | 46,656 | 47,046
12 months or longer, Gross Unrealized Losses | (6,319) | (6,435)
Total, Recorded Basis | 48,055 | 48,040
Total, Gross Unrealized Losses | (6,348) | (6,436)
Mortgage-Backed Securities [Member] | Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
12 months or longer, Recorded Basis | 9,536 | 10,629
12 months or longer, Gross Unrealized Losses | (2,592) | (2,454)
Total, Recorded Basis | 9,536 | 10,629
Total, Gross Unrealized Losses | (2,592) | (2,454)
Mortgage-Backed Securities [Member] | Restricted Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis | 3,360 | 1,235
Less than 12 months, Gross Unrealized Losses | (37) | (5)
12 months or longer, Recorded Basis | 29,877 | 35,383
12 months or longer, Gross Unrealized Losses | (5,637) | (5,213)
Total, Recorded Basis | 33,237 | 36,618
Total, Gross Unrealized Losses | (5,674) | (5,218)
Asset-Backed Securities [Member] | Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
12 months or longer, Recorded Basis | 1,301 | 5,268
12 months or longer, Gross Unrealized Losses | (109) | (191)
Total, Recorded Basis | 1,301 | 5,268
Total, Gross Unrealized Losses | (109) | (191)
Asset-Backed Securities [Member] | Restricted Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
Less than 12 months, Recorded Basis | 443 | 300
Less than 12 months, Gross Unrealized Losses | (1) | (1)
Total, Recorded Basis | 443 | 300
Total, Gross Unrealized Losses | $ (1) | (1)
Emerging Markets [Member] | Investments [Member] |  |
Debt Securities, Available-for-Sale, Unrealized Loss Position [Line Items] |  |
12 months or longer, Recorded Basis |  | 1,995
12 months or longer, Gross Unrealized Losses |  | (8)
Total, Recorded Basis |  | 1,995
Total, Gross Unrealized Losses |  | $ (8)

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 326 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479081/326-30-55-8 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479106/326-30-50-4 + Details
Name: | us-gaap_AvailableForSaleSecuritiesContinuousUnrealizedLossPositionFairValueAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for more than 12 months, without allowance for credit loss. Includes beneficial interest in securitized financial asset. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479081/326-30-55-8 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-7 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479106/326-30-50-5 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLonger
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for 12 months or longer, without allowance for credit loss. Includes beneficial interest in securitized financial asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-7 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479106/326-30-50-5 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPosition12MonthsOrLongerAccumulatedLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for less than 12 months, without allowance for credit loss. Includes beneficial interest in securitized financial asset. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479081/326-30-55-8 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-7 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479106/326-30-50-5 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12Months
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in continuous unrealized loss position for less than 12 months, without allowance for credit loss. Includes beneficial interest in securitized financial asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-7 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 5 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479106/326-30-50-5 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleContinuousUnrealizedLossPositionLessThan12MonthsAccumulatedLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position without allowance for credit loss. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 55 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479081/326-30-55-8 Reference 2: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479106/326-30-50-4 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPosition
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of accumulated unrealized loss on investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale), in unrealized loss position, without allowance for credit loss. Includes beneficial interest in securitized financial asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147481800/320-10-50-6 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 4 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479106/326-30-50-4 + Details
Name: | us-gaap_DebtSecuritiesAvailableForSaleUnrealizedLossPositionAccumulatedLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

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_RestrictedInvestmentsMember
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: |