CBIZ (CBZ) 10-Q 1 Nov 19 2019 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2019	Oct. 29, 2019
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Trading Symbol	CBZ
Entity Registrant Name	CBIZ, Inc.
Entity Central Index Key	0000944148
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Shell Company	false
Title of 12(b) Security	Class A Common Stock, $0.01 Par Value
Security Exchange Name	NYSE
Entity File Number	1-32961
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	22-2769024
Entity Address, Address Line One	6050 Oak Tree Boulevard
Entity Address, Address Line Two	South
Entity Address, Address Line Three	Suite 500
Entity Address, City or Town	Cleveland
Entity Address, State or Province	OH
Entity Address, Postal Zip Code	44131
City Area Code	216
Local Phone Number	447-9000
Document Transition Report	false
Document Quarterly Report	true
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Common Stock, Shares Outstanding		54,908,734

Consolidated Balance Sheets (Un

Consolidated Balance Sheets (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 2,723	$ 640
Restricted cash	35,739	27,481
Accounts receivable, net	260,969	207,287
Other current assets	25,020	26,841
Current assets before funds held for clients	324,451	262,249
Funds held for clients	123,448	161,289
Total current assets	447,899	423,538
Non-current assets:
Property and equipment, net	38,118	34,205
Goodwill and other intangible assets, net	658,442	637,009
Assets of deferred compensation plan	100,529	84,435
Operating lease right-of-use asset, net	148,870
Other non-current assets	3,205	3,844
Total non-current assets	949,164	759,493
Total assets	1,397,063	1,183,031
Current liabilities:
Accounts payable	63,725	58,630
Income taxes payable	7,104	464
Accrued personnel costs	54,830	63,953
Contingent purchase price liability	15,839	22,538
Operating lease liability	29,513
Other current liabilities	15,937	13,656
Current liabilities before client fund obligations	186,948	159,241
Client fund obligations	123,133	162,073
Total current liabilities	310,081	321,314
Non-current liabilities:
Bank debt	160,000	135,500
Debt issuance costs	(1,256)	(1,526)
Total long-term debt	158,744	133,974
Income taxes payable	3,681	3,402
Deferred income taxes, net	9,882	6,764
Deferred compensation plan obligations	100,529	84,435
Contingent purchase price liability	16,030	17,170
Operating lease liability	139,796
Other non-current liabilities	2,024	22,309
Total non-current liabilities	430,686	268,054
Total liabilities	740,767	589,368
STOCKHOLDERS' EQUITY
Common stock	1,324	1,314
Additional paid in capital	706,450	692,398
Retained earnings	480,729	408,963
Treasury stock	(531,356)	(508,530)
Accumulated other comprehensive income (loss)	(851)	(482)
Total stockholders’ equity	656,296	593,663
Total liabilities and stockholders’ equity	$ 1,397,063	$ 1,183,031

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Statement Of Income And Comprehensive Income [Abstract]
Revenue	$ 239,790	$ 224,249	$ 745,286	$ 722,980
Operating expenses	209,146	198,607	622,790	608,459
Gross margin	30,644	25,642	122,496	114,521
Corporate general and administrative expenses	11,670	10,279	33,916	30,300
Operating income	18,974	15,363	88,580	84,221
Other income (expense):
Interest expense	(1,521)	(1,614)	(4,509)	(5,211)
(Loss) gain on sale of operations, net	(145)		402	663
Other income, net	6,767	3,143	12,716	2,544
Total other income (expense), net	5,101	1,529	8,609	(2,004)
Income from continuing operations before income tax expense	24,075	16,892	97,189	82,217
Income tax expense	6,069	3,297	25,004	19,691
Income from continuing operations	18,006	13,595	72,185	62,526
(Loss) gain from discontinued operations, net of tax	(200)	(9)	(318)	17
Net income	$ 17,806	$ 13,586	$ 71,867	$ 62,543
Basic:
Continuing operations	$ 0.33	$ 0.25	$ 1.33	$ 1.15
Discontinued operations			(0.01)
Net income	0.33	0.25	1.32	1.15
Diluted:
Continuing operations	0.32	0.24	1.29	1.11
Discontinued operations			(0.01)
Net income	$ 0.32	$ 0.24	$ 1.28	$ 1.11
Basic weighted average shares outstanding	54,268	54,794	54,215	54,489
Diluted weighted average shares outstanding	55,816	56,740	55,778	56,393
Comprehensive income:
Net income	$ 17,806	$ 13,586	$ 71,867	$ 62,543
Other comprehensive income, net of tax	(129)	55	(470)	343
Comprehensive income	$ 17,677	$ 13,641	$ 71,397	$ 62,886

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive (Loss) Gain [Member]
Balance, Amount at Dec. 31, 2017	$ 530,879	$ 1,301	$ (491,046)	$ 675,504	$ 345,302	$ (182)
Balance, Shares at Dec. 31, 2017		130,075	75,484
Cumulative-effect of accounting changes adjustment	1,622				1,622
Net income	62,543				62,543
Other comprehensive income	343					343
Share repurchases	(8,121)		$ (8,121)
Share repurchases, Shares			379
Restricted stock		$ 3		(3)
Restricted stock, Shares		272
Stock options exercised	6,076	$ 8		6,068
Stock options exercised, Shares		840
Share-based compensation	5,358			5,358
Business acquisitions	3,215	$ 2		3,213
Business acquisitions, Shares		169
Balance, Amount at Sep. 30, 2018	601,915	$ 1,314	$ (499,167)	690,140	409,467	161
Balance, Shares at Sep. 30, 2018		131,356	75,863
Balance, Amount at Jun. 30, 2018	588,826	$ 1,311	$ (495,455)	686,983	395,881	106
Balance, Shares at Jun. 30, 2018		131,132	75,703
Net income	13,586				13,586
Other comprehensive income	55					55
Share repurchases	(3,712)		$ (3,712)
Share repurchases, Shares			160
Restricted stock		$ (1)		1
Stock options exercised	1,651	$ 3		1,648
Stock options exercised, Shares		224
Share-based compensation	1,508			1,508
Business acquisitions	1	$ 1
Balance, Amount at Sep. 30, 2018	601,915	$ 1,314	$ (499,167)	690,140	409,467	161
Balance, Shares at Sep. 30, 2018		131,356	75,863
Balance, Amount at Dec. 31, 2018	593,663	$ 1,314	$ (508,530)	692,398	408,963	(482)
Balance, Shares at Dec. 31, 2018		131,404	76,332
Cumulative-effect of accounting changes adjustment					(101)	101
Net income	71,867				71,867
Other comprehensive income	(470)					(470)
Share repurchases	(22,826)		$ (22,826)
Share repurchases, Shares			1,144
Restricted stock		$ 2		(2)
Restricted stock, Shares		228
Stock options exercised	$ 4,855	$ 6		4,849
Stock options exercised, Shares	558	558
Share-based compensation	$ 5,258			5,258
Business acquisitions	3,949	$ 2		3,947
Business acquisitions, Shares		195
Balance, Amount at Sep. 30, 2019	656,296	$ 1,324	$ (531,356)	706,450	480,729	(851)
Balance, Shares at Sep. 30, 2019		132,385	77,476
Balance, Amount at Jun. 30, 2019	634,060	$ 1,321	$ (530,262)	700,800	462,923	(722)
Balance, Shares at Jun. 30, 2019		132,108	77,428
Net income	17,806				17,806
Other comprehensive income	(129)					(129)
Share repurchases	(1,094)		$ (1,094)
Share repurchases, Shares			48
Stock options exercised	1,812	$ 2		1,810
Stock options exercised, Shares		180
Share-based compensation	1,859			1,859
Business acquisitions	1,982	$ 1		1,981
Business acquisitions, Shares		97
Balance, Amount at Sep. 30, 2019	$ 656,296	$ 1,324	$ (531,356)	$ 706,450	$ 480,729	$ (851)
Balance, Shares at Sep. 30, 2019		132,385	77,476

Consolidated Statements of Cash

Consolidated Statements of Cash Flows (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net income	$ 71,867	$ 62,543
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization expense	16,610	17,528
Bad debt expense, net of recoveries	1,974	3,697
Adjustment to contingent earnout liability	322	3,290
Stock-based compensation expense	5,258	5,358
Other	1,395	(1,989)
Changes in assets and liabilities, net of acquisitions and divestitures:
Accounts receivable, net	(54,025)	(38,937)
Other assets	495	(3,474)
Accounts payable	5,045	108
Income taxes payable	8,917	9,458
Accrued personnel costs	(9,160)	8,986
Other liabilities	1,020	(3,134)
Operating cash flows provided by continuing operations	49,718	63,434
Operating cash flows used in discontinued operations	(304)	(162)
Net cash provided by operating activities	49,414	63,272
Cash flows from investing activities:
Business acquisitions and purchases of client lists, net of cash acquired	(11,740)	(24,612)
Purchases of client fund investments	(21,171)	(10,745)
Proceeds from the sales and maturities of client fund investments	17,758	8,701
Increase in funds held for clients	406	(3,161)
Additions to property and equipment	(10,279)	(9,800)
Other	335	350
Net cash used in investing activities	(24,691)	(39,267)
Cash flows from financing activities:
Proceeds from bank debt	496,698	563,800
Payment of bank debt	(472,198)	(575,200)
Payment for acquisition of treasury stock	(22,826)	(8,121)
Decrease in client funds obligations	(45,818)	(76,285)
Proceeds from exercise of stock options	4,855	6,076
Payment of contingent consideration for acquisitions	(16,850)	(11,677)
Other, net	(334)	(1,431)
Net cash used in financing activities	(56,473)	(102,838)
Net decrease in cash, cash equivalents and restricted cash	(31,750)	(78,833)
Cash, cash equivalents and restricted cash at beginning of year	130,554	182,262
Cash, cash equivalents and restricted cash at end of period	98,804	103,429
Reconciliation of cash, cash equivalents and restricted cash to theConsolidated Balance Sheets:
Cash and cash equivalents	2,723	3,493
Restricted cash	35,739	32,551
Cash equivalents included in funds held for clients	60,342	67,385
Cash, cash equivalents and restricted cash at end of period	$ 98,804	$ 103,429

Summary of Significant Accounti

Summary of Significant Accounting Policies	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	Note 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Selected Terms Used in Notes to the Consolidated Financial Statements ASA – Administrative Service Agreement. ASC – Accounting Standards Codification. ASU – Accounting Standards Update. CPA firm – Certified Public Accounting firm. FASB – The Financial Accounting Standards Board. GAAP – United States Generally Accepted Accounting Principles. LIBOR – London Interbank Offered Rate. Legacy ASC Topic 840 – ASC Topic 840, Leases. New Lease Standard – ASU No. 2016-12, Leases. ROU – Right-of-Use Asset. SEC – United States Securities and Exchange Commission. Tax Act – Tax Cuts and Jobs Act of 2017. Topic 220 – ASU No. 2018-02, Income Statement – Reporting Comprehensive Income. Topic 606 – ASU No. 2014-09, Revenue from Contracts with Customers. Topic 815 – ASU No. 2017-12, Derivatives and Hedging. Description of Business: 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 16. Segment Disclosures, to the accompanying consolidated financial statements. Basis of Consolidation: The accompanying unaudited condensed consolidated financial statements include the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ”, the “Company”, “we”, “us”, or “our”), after elimination of all intercompany balances and transactions. These condensed consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ. Unaudited Interim Financial Statements: The condensed consolidated financial statements have been prepared in accordance with GAAP and applicable rules and regulations of the SEC regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this quarterly report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018. In the opinion of CBIZ management, the accompanying condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows for the interim periods presented, but are not necessarily indicative of the results of operations to be anticipated for the full year ending December 31, 2019. Use of Estimates: The preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Changes in circumstances could cause actual results to differ materially from these estimates. Changes in Accounting Policies: Except for the adoption of New Lease Standard, w e have consistently applied the accounting policies for the periods presented as described in Note 1. Basis of Presentation and Significant Accounting Policies, to the consolidated financial statements contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018. Effective January 1, 2019, we have changed our accounting policy for the New Lease Standard as described below in Note 2. New Accounting Pronouncements. Correction of Prior Period Errors: The Company has corrected an immaterial error related to the presentation of cash equivalents on the condensed Consolidated Statement of Cash Flows related to amounts included within funds held for clients. The correction resulted in an increase of $81.5 million of cash used in investing activities for the period ended September 30, 2018, an increase of $148.9 million of cash, cash equivalents and restricted cash at January 1, 2018 and an increase of $67.4 million of cash, cash equivalents and restricted cash as of September 30, 2018 as reflected on the Consolidated Statement of Cash Flows. The Company’s Statement of Comprehensive Income for the three months ended September 30, 2019 included a correction of an immaterial prior period accounting error related to the gains and losses associated with the value of the investments held in a rabbi trust related to the Company’s deferred compensation plan. The correction resulted in an increase of $6.0 million in “Operating expenses”, $0.7 million in “Corporate general and administrative expenses”, and $6.7 million in “Other income, net” for the three months ended September 30, 2019.

New Accounting Pronouncements

New Accounting Pronouncements	9 Months Ended
	Sep. 30, 2019
Accounting Changes And Error Corrections [Abstract]
New Accounting Pronouncements	NOTE 2. New 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 accounting standard to communicate changes to the FASB codification. We assess and review the impact of all accounting standards. Any accounting standards 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 of the Company. Accounting Standards Adopted in 2019 Leases: Effective January 1, 2019, we adopted the New Lease Standard using the modified retrospective method of applying the new standard at the adoption date. We elected the package of practical expedients permitted under the transition guidance which allowed us to carry forward historical lease classifications. The adoption of the New Lease Standard had a significant impact on our consolidated balance sheets and resulted in the recording of the operating lease ROU assets and corresponding operating lease liabilities. The consolidated balance sheet prior to January 1, 2019 was not restated and continues to be reported under the Legacy ASC Topic 840, which did not require the recognition of operating lease ROU assets and liabilities. The expense recognition for operating leases and finance leases under the New Lease Standard is consistent with the Legacy ASC Topic 840, therefore, as a result, there is no significant impact on our results of operations, liquidity or debt covenant compliance under our current credit agreements. The following table presents the impact of adopting the New Lease Standard on our consolidated balance sheet. Balance at Balance at December 31, 2018 New Lease Standard January 1, 2019 Operating lease right-of-use asset, net $ — $ 148,884 $ 148,884 Total assets 1,183,031 148,884 1,331,915 Operating lease liability - current — 28,407 28,407 Total current liabilities 321,314 28,407 349,721 Operating lease liability - non-current — 120,477 120,477 Total non-current liabilities 268,054 120,477 388,531 Total liabilities and stockholders' equity 1,183,031 148,884 1,331,915 Office facilities account for approximately 96% of our total lease liability. The lease liability for our office facilities is based on the present value of the remaining minimum lease payments, discounted utilizing our secured incremental borrowing rate at the effective date of January 1, 2019. We also have other leases that consist primarily of information technology equipment and automobiles. The present value of the lease liability associated with other leases are measured based on the discounted remaining minimum lease payments at the effective date of January 1, 2019. The Company has elected not to separate lease and non-lease components and elected the practical expedient to exclude short-term leases at adoption. Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income: On January 1, 2019, we adopted ASU 2018-02 which provides the optional election for the reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Act. The adoption of Topic 220 resulted in a reclassification between accumulated other comprehensive income and retained earnings of $0.1 million, and had no impact on our consolidated financial position or results of operations. Derivatives and Hedging: On January 1, 2019, we adopted Topic 815 which improved and simplified 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. The adoption of Topic 815 did not have a material impact on our consolidated financial position or results of operations. Accounting Standards Issued But Not Yet Adopted 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. Fair Value Measurement: In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement. This standard amends existing fair value measurement disclosure requirements by adding, changing, or removing certain disclosures. ASU No. 2018-13 will be effective for us as of January 1, 2020, with early adoption permitted. We are currently reviewing the effect of this new standard on our consolidated financial statements.

Revenue

Revenue	9 Months Ended
	Sep. 30, 2019
Revenue Recognition [Abstract]
Revenue	Note 3. Revenue The following table disaggregates our revenue by source (in thousands): Three Months Ended September 30, 2019 Financial Benefits & National Services Insurance Practices Consolidated Accounting, tax, advisory and consulting $ 153,794 $ — $ — $ 153,794 Core Benefits and Insurance Services — 73,409 — 73,409 Non-core Benefits and Insurance Services — 3,551 — 3,551 Managed networking, hardware services — — 6,553 6,553 National Practices consulting — — 2,483 2,483 Total revenue $ 153,794 $ 76,960 $ 9,036 $ 239,790 Three Months Ended September 30, 2018 Financial Benefits & National Services Insurance Practices Consolidated Accounting, tax, advisory and consulting $ 146,145 $ — $ — $ 146,145 Core Benefits and Insurance — 67,192 — 67,192 Non-core Benefits and Insurance — 2,877 — 2,877 Managed networking, hardware services — — 5,902 5,902 National Practices consulting — — 2,133 2,133 Total revenue $ 146,145 $ 70,069 $ 8,035 $ 224,249 Nine Months Ended September 30, 2019 Financial Benefits & National Services Insurance Practices Consolidated Accounting, tax, advisory and consulting $ 493,311 $ — $ — $ 493,311 Core Benefits and Insurance Services — 216,394 — 216,394 Non-core Benefits and Insurance Services — 8,948 — 8,948 Managed networking, hardware services — — 19,499 19,499 National Practices consulting — — 7,134 7,134 Total revenue $ 493,311 $ 225,342 $ 26,633 $ 745,286 Nine Months Ended September 30, 2018 Financial Benefits & National Services Insurance Practices Consolidated Accounting, tax, advisory and consulting $ 478,485 $ — $ — $ 478,485 Core Benefits and Insurance Services — 210,292 — 210,292 Non-core Benefits and Insurance Services — 9,860 — 9,860 Managed networking, hardware services — — 18,211 18,211 National Practices consulting — — 6,132 6,132 Total revenue $ 478,485 $ 220,152 $ 24,343 $ 722,980 Financial Services Revenue primarily consists of professional service fees derived from traditional accounting services, tax return preparation, administrative services, financial and risk advisory, consulting and valuation services. Clients are billed for these services based upon a fixed-fee, an hourly rate, or an outcome-based fee. Time related to the performance of all services is maintained in a time and billing system. Revenue for fixed-fee arrangements is recognized over time with progress measured in hours worked and anticipated realization. Anticipated realization is defined as the fixed fee divided by the product of the hours anticipated to complete a performance obligation and the standard billing rate. Anticipated realization rates are applied to hours charged to a contract when recognizing revenue. At the end of each reporting period, we evaluate the work performed to date to ensure that the amount of revenue recognized in each reporting period for the client arrangement is equal to the performance obligations met. Revenue for time and expense arrangements is recognized over time with value being transferred through our hourly fee arrangement at expected net realizable rates per hour, plus agreed-upon out-of-pocket expenses. The cumulative impact on any subsequent revision in the estimated realizable value of unbilled fees for a particular client project is reflected in the period in which the change becomes known. We applied the guidance of Topic 606 in determining the appropriate accounting for outcome-based arrangements. Prior to recognizing revenue, we estimate the transaction price, including variable consideration that is subject to a constraint based on risks specific to the arrangement. We evaluate the estimate in each reporting period and recognize revenue to the extent it is probable that a significant reversal of revenue will not occur. Revenue is recognized when the constraint is lifted at a point in time when the value is determined and verified by a third party. Benefits and Insurance Services Core Benefits and Insurance consists of group health benefits consulting, property and casualty, retirement plan services and payroll processing services. Revenue consists primarily of fee income for administering health and retirement plans and brokerage and agency commissions. Revenue also includes investment income related to client payroll funds that are held in CBIZ accounts, as is industry practice. Under the revenue recognition standard, the cost to obtain a contract must be capitalized unless the contract period is one year or less. We pay commissions monthly and require the recipient of the commission to be employed by us at the time of the payment. Failure to remain employed at the date the commission is payable results in the forfeiture of commissions that would otherwise be due. Therefore, we have determined that the requirement of continued employment is substantive and accordingly, do not consider the commissions to be incremental costs of obtaining the customer contract and consequently a contract acquisition cost is not recognized for those commissions. Revenue related to group health benefits consulting consists of (i) commissions, (ii) fee income which can be fixed or variable based on a price per participant and (iii) contingent revenue. • Commission revenue and fee income are recognized over the contract period as these services are provided to clients continuously throughout the term of the arrangement. Our customers benefit from each month of service on its own and although volume and the number of participants may differ month to month, the obligation to perform substantially remains the same. • Contingent revenue arrangements are related to carrier-based performance targets. Due to the uncertainty of the outcome and the probability that a change in estimate would result in a significant reversal, we have applied a constraint on estimating revenue. Revenue is recognized when the constraint has been lifted which is the earlier of written notification that the target has been achieved or cash collection. Contingent revenue is not a significant revenue stream to our consolidated financial position or results of operations. Revenue related to property and casualty consists of (i) commissions and (ii) contingent revenue. • Commissions relating to agency billing arrangements (pursuant to which we bill the insured, collect the funds and forward the premium to the insurance carrier less our commission) and direct billing arrangements (pursuant to which the insurance carrier bills the insured directly and forwards the commission to us) are both recognized on the effective date of the policy. Commission revenue is reported net of reserves for estimated policy cancellations and terminations. The cancellation and termination reserve is based upon estimates and assumptions using historical cancellation and termination experience and other current factors to project future experience. • Contingent revenue arrangements related to carrier-based performance targets include claim loss experience and other factors. Due to the uncertainty of the outcome and the probability that a change in estimate would result in a significant reversal, we have applied a constraint on estimating revenue. Revenue will be recognized when the constraint has been lifted which is the earlier of written notification that the target has been achieved or cash collection. Contingent revenue is not a significant revenue stream to our consolidated financial position or results of operations. Revenue related to retirement plan services consist of (i) advisory, (ii) third party administration, and (iii) actuarial services. • Advisory revenue is based on the value of assets under management, as provided by a third party, multiplied by an agreed upon rate. Advisory services revenue is calculated monthly or quarterly based on the estimated value of assets under management, as it is earned over the duration of the reporting period and relates to performance obligations satisfied during that period. The variability related to the estimated asset values used to recognize revenue during the reporting period is resolved and the amount of related revenue recognized is adjusted when the actual value of assets under management is known. • Third party administration revenue is recognized over the contract period as these services are provided to clients continuously throughout the term of the arrangement. Our clients benefit from each month of service on its own and although volume may differ month to month, the obligation to perform substantially remains the same. • Actuarial revenue is recognized over the contract period with performance measured in hours in relation to the expected total hours. Under certain defined benefit plan administration arrangements, we charge new clients an initial, non-refundable, set-up fee as part of a multi-year service agreement. Revenue related to the set-up fees is deferred and recognized over the life of the contract or the expected customer relationship, whichever is longer. Revenue related to payroll processing consists of a (i) fixed fee or (ii) variable fee based on a price per employee or check processed. Revenue is recognized when the actual payroll processing occurs. Our customers benefit from each month of service on its own and although volume and the variability may differ month to month, the obligation to perform substantially remains the same. Non-core Benefits and Insurance Services consist of transactional businesses that tend to fluctuate. These include life insurance, wholesale agency benefits and talent and compensation services. National Practices Managed networking, hardware services revenue consists of installation, maintenance and repair of computer hardware. These services are charged to a single customer based on cost plus an agreed-upon markup percentage, an arrangement that has existed since 1999. National Practices consulting revenue is based upon a fixed fee, an hourly rate, or a percentage of savings. Revenue for fixed fee and time and expense arrangements is recognized over the performance period based upon actual hours incurred. Transaction Price Allocated to Future Obligations We are required to disclose the aggregate amount of transaction price allocated to performance obligations that have not yet been satisfied as of the reporting date. The guidance provides certain practical expedients that limit this requirement, including performance obligations that are part of a contract that has the duration of one year or less. Since the majority of our contracts are one year or less in duration, we have applied this practical expedient related to quantifying remaining performance obligations. In regards to contracts with terms in excess of one year, certain contract periods related to our government healthcare consulting, group health and benefits consulting, and property and casualty insurance businesses have an original specified contract duration in excess of one year; however, the agreements provide CBIZ and the client with the right to cancel or terminate the contract with no substantial penalty. We have applied the provisions of Topic 606 and the FASB Transition Resource Group memo number 10-14, and note that the definition of contract duration does not extend beyond the goods and services already transferred for contracts that provide both the Company and the client with the right to cancel or terminate the contract with no substantial penalty .

Accounts Receivable, Net

Accounts Receivable, Net	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Accounts Receivable, Net	Note 4. Accounts Receivable, Net Accounts receivable, net, at September 30, 2019 and December 31, 2018 were as follows (in thousands): September 30, December 31, 2019 2018 Trade accounts receivable $ 175,724 $ 159,992 Unbilled revenue, at net realizable value 98,606 60,684 Total accounts receivable 274,330 220,676 Allowance for doubtful accounts (13,361 ) (13,389 ) Accounts receivable, net $ 260,969 $ 207,287

Goodwill and Other Intangible A

Goodwill and Other Intangible Assets, Net	9 Months Ended
	Sep. 30, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Goodwill and Other Intangible Assets, Net	Note 5. Goodwill and Other Intangible Assets, Net The components of goodwill and other intangible assets, net, at September 30, 2019 and December 31, 2018 were as follows (in thousands): September 30, December 31, 2019 2018 Goodwill $ 588,213 $ 564,300 Intangible assets: Client lists 189,120 181,564 Other intangible assets 9,878 9,447 Total intangible assets 198,998 191,011 Total goodwill and intangibles assets 787,211 755,311 Accumulated amortization: Client lists (122,595 ) (112,905 ) Other intangible assets (6,174 ) (5,397 ) Total accumulated amortization (128,769 ) (118,302 ) Goodwill and other intangible assets, net $ 658,442 $ 637,009

Depreciation and Amortization

Depreciation and Amortization	9 Months Ended
	Sep. 30, 2019
Text Block [Abstract]
Depreciation and Amortization	Note 6. Depreciation and Amortization Depreciation and amortization expense for property and equipment and intangible assets for the three and nine months ended September 30, 2019 and 2018 was as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Operating expenses $ 5,599 $ 5,794 $ 16,505 $ 17,301 Corporate general and administrative expenses 35 58 105 227 Total depreciation and amortization expense $ 5,634 $ 5,852 $ 16,610 $ 17,528

Debt and Financing Arrangements

Debt and Financing Arrangements	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Debt and Financing Arrangements	Note 7. Debt and Financing Arrangements Our primary financing arrangement is the $400 million unsecured credit facility, by and among CBIZ Operations, Inc., CBIZ, Inc. and Bank of America, N.A., as administrative agent and bank, and other participating banks (as amended and restated, the “2018 credit facility” and, prior to being amended and restated by the 2018 credit facility, the “2014 credit facility”), which provides us with the capital necessary to meet our working capital needs as well as the flexibility to continue with our strategic initiatives, including business acquisitions and share repurchases. The 2018 credit facility will mature in 2023. We also have an unsecured $20 million line of credit used to support our short-term funding requirements of payroll client fund obligations due to the investment of client funds, rather than liquidating client funds that have already been invested in available-for-sale securities. The line of credit, which was renewed in August 2019, and will terminate on August 6, 2020, did not have a balance outstanding at September 30, 2019. Refer to our Annual Report on Form 10-K for the year ended December 31, 2018 for additional details of our debt and financing arrangements . The balance outstanding under the 2018 credit facility was $160.0 million and $135.5 million at September 30, 2019 and December 31, 2018, respectively. Interest expense for the three months ended September 30, 2019 and 2018 was $1.5 million and $1.6 million, respectively. We had approximately $233.6 million of available funds under the 2018 credit facility at September 30, 2019, net of outstanding letters of credit of $1.3 million. As of September 30, 2019, we were in compliance with our debt covenants. Interest rates for the nine months ended September 30, 2019 and 2018 were as follows: Nine Months Ended September 30, 2019 2018 Weighted average rates 3.16% 3.07% Range of effective rates 2.12% - 5.50% 2.37% - 5.25%

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 30, 2019
Commitments And Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 8. Commitments and Contingencies Letters of Credit and Guarantees We provide letters of credit to landlords (lessors) of our leased premises in lieu of cash security deposits, which totaled $1.3 million and $1.1 million at September 30, 2019 and December 31, 2018, respectively. In addition, we provide license bonds to various state agencies to meet certain licensing requirements. The amount of license bonds outstanding was $2.5 million and $2.9 million at September 30, 2019 and December 31, 2018, respectively. Legal Proceedings In 2010, CBIZ, Inc. and its subsidiary, CBIZ MHM, LLC (fka CBIZ Accounting, Tax & Advisory Services, LLC) (the “CBIZ Parties”), were named as defendants in lawsuits filed in the U.S. District Court for the District of Arizona and the Superior Court for Maricopa County, Arizona. The federal court case is captioned Robert Facciola, et al v. Greenberg Traurig LLP, et al, and the state court cases are captioned Victims Recovery, LLC v. Greenberg Traurig LLP, et al, Roger Ashkenazi, et al v. Greenberg Traurig LLP, et al, Mary Marsh, et al v. Greenberg Traurig LLP, et al; and ML Liquidating Trust v. Mayer Hoffman McCann, P.C. (“Mayer Hoffman”), et al. Prior to these suits CBIZ MHM, LLC was named as a defendant in Jeffrey C. Stone v. Greenberg Traurig LLP, et al. These lawsuits arose out of the bankruptcy of Mortgages Ltd., a mortgage lender to developers in the Phoenix, Arizona area. Various other professional firms and individuals not related to the Company were also named defendants in these lawsuits. The lawsuits asserted claims for, among others things, violations of the Arizona Securities Act, common law fraud, and negligent misrepresentation, and sought to hold the CBIZ Parties vicariously liable for Mayer Hoffman’s conduct as Mortgage Ltd.’s auditor, as either a statutory control person under the Arizona Securities Act or a joint venturer under Arizona common law. With the exception of claims being pursued by two plaintiffs from the Ashkenazi lawsuit (“Baldino Group”), all other related matters have been dismissed or settled without payment by the CBIZ Parties. The Baldino Group’s claims, which allege damages of approximately $16.0 million, are currently pending, though no trial date has been set. On September 16, 2016, CBIZ, Inc. and its subsidiary CBIZ Benefits & Insurance Services, Inc. (“CBIZ Benefits”) were named as defendants in a lawsuit filed in the U.S. District Court for the Western District of Pennsylvania. The federal court case is brought by UPMC, d/b/a University of Pittsburgh Medical Center, and a health system it acquired, UPMC Altoona (formerly, Altoona Regional Health System). The lawsuit asserts professional negligence, breach of contract, and negligent misrepresentation claims against CBIZ, CBIZ Benefits and a former employee of CBIZ Benefits in connection with actuarial services provided by CBIZ Benefits to Altoona Regional Health System. The complaint seeks damages in an amount of no less than $142.0 million. We cannot predict the outcome of the above matters or estimate the possible loss or range of possible loss, if any. Although the proceedings are subject to uncertainties inherent in the litigation process and the ultimate disposition of these proceedings is not presently determinable, we intend to vigorously defend these cases. In addition to those items disclosed above, we are, from time to time, subject to claims and suits arising in the ordinary course of business .

Financial Instruments

Financial Instruments	9 Months Ended
	Sep. 30, 2019
Investments All Other Investments [Abstract]
Financial Instruments	Note 9. Financial Instruments Available-for-sale Debt Securities In connection with certain services provided by our payroll operations, we collect funds from our clients’ accounts in advance of paying client obligations. These funds held for clients are segregated and invested in accordance with our investment policy, which requires all investments carry an investment grade rating at the time of initial investment. These investments, primarily consisting of corporate and municipal bonds and US treasury bills, are classified as available-for-sale and are included in the “Funds held for clients” line item on the accompanying Consolidated Balance Sheets. The par value of these investments totaled $59.1 million and $55.7 million at September 30, 2019 and December 31, 2018, respectively, and had maturity or callable dates ranging from October 2019 through February 2024. The following table summarizes activities related to these investments for the nine months ended September 30, 2019 and the twelve months ended December 31, 2018 (in thousands): Nine Months Ended Twelve Months Ended September 30, 2019 December 31, 2018 Fair value at beginning of period $ 56,556 $ 51,101 Purchases 21,171 18,426 Redemptions (311 ) (1,793 ) Maturities (17,447 ) (10,445 ) Decrease in bond premium (390 ) (377 ) Fair market value adjustment 1,243 (356 ) Fair value at end of period $ 60,822 $ 56,556 In addition to the available-for-sale securities discussed above, we also hold certified deposits and other depository assets in the amount of $2.3 million and $2.3 million at September 30, 2019 and December 31, 2018, respectively, related to the funds held for clients. Interest Rate Swaps We do not purchase or hold any derivative instruments for trading or speculative purposes. We utilize interest rate swaps to manage interest rate risk exposure associated with our floating-rate debt under the credit facility. Under these interest rate swap contracts, we receive cash flows from counterparties at variable rates based on the LIBOR and pay the counterparties a fixed rate. Refer to the Annual Report on Form 10-K for the year ended December 31, 2018 for further discussion on our interest rate swaps . The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 Notional Fair Amount Value Balance Sheet Location Interest rate swaps $ 70,000 $ (688) Other non-current liability December 31, 2018 Notional Fair Amount Value Balance Sheet Location Interest rate swaps $ 70,000 $ 1,096 Other non-current assets Under the terms of the interest rate swaps, we pay interest at a fixed rate of interest plus applicable margin as stated in the agreement, and receive interest that varies with the one-month LIBOR. The notional value, fixed rate of interest and expiration date of each interest rate swap as of September 30, 2019 was (i) $25 million – 1.300% - October 2020, (ii) $10 million – 1.120% - February 2021, (iii) $20 million – 1.770% - May 2022 and (iv) $15 million – 2.640% - June 2023. Refer to Note 10. Fair Value Measurements, for additional disclosures regarding fair value measurements. The following table summarizes the effects of the interest rate swaps on the accompanying Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2019 and 2018 (in thousands): (Loss) Gain Recognized in AOCL, net of tax (Loss) Reclassified from AOCL into Expense Three Months Ended Three Months Ended September 30, September 30, 2019 2018 2019 2018 Interest rate swap $ (194) $ 123 $ (98 ) $ (104 ) Nine Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Interest rate swap $ (1,351) $ 749 $ (371 ) $ (229 )

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 10. Fair Value Measurements The following table summarizes our assets and (liabilities) at September 30, 2019 and December 31, 2018, respectively, that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands): Level September 30, 2019 December 31, 2018 Deferred compensation plan assets 1 $ 100,529 $ 84,435 Available-for-sale debt securities 1 $ 60,822 $ 56,556 Certified deposits and other depository assets 1 $ 2,284 $ 2,300 Deferred compensation plan liabilities 1 $ (100,529 ) $ (84,435 ) Interest rate swaps 2 $ (688) $ 1,096 Contingent purchase price liabilities 3 $ (31,869 ) $ (39,708 ) During the nine months ended September 30, 2019 and 2018, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the nine months ended September 30, 2019 and 2018 (pre-tax basis) (in thousands): 2019 2018 Beginning balance – January 1 $ (39,708 ) $ (37,574 ) Additions from business acquisitions (10,150 ) (12,361 ) Settlement of contingent purchase price liabilities 18,311 13,329 Change in fair value of contingencies 222 (2,574 ) Change in net present value of contingencies (544 ) (716 ) Ending balance – September 30 $ (31,869 ) $ (39,896 ) 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 presented as “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. This fair value measure is based on significant inputs not observed in the market and thus represents a Level 3 measurement. Fair value measurements characterized within Level 3 of the fair value hierarchy are measured based on unobservable inputs that are supported by little or no market activity and reflect our own assumptions in measuring fair value. 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 are reassessed quarterly 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. Refer to Note 14. Acquisitions, for further discussion of our acquisitions and contingent purchase price liabilities. The carrying amounts of our cash and cash equivalents, accounts receivable and accounts payable approximate fair value because of the short maturity of these instruments, and the carrying value of bank debt approximates fair value as the interest rate on the bank debt is variable and approximates current market rates. As a result, the fair value measurement of our bank debt is considered to be Level 2.

Other Comprehensive Income

Other Comprehensive Income	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Other Comprehensive Income	Note 11. Other Comprehensive Income The following table is a summary of other comprehensive income and discloses the tax impact of each component of other comprehensive income for the three and nine months ended September 30, 2019 and 2018 (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Net unrealized gain (loss) on available-for-sale securities, net of income taxes (1) $ 72 $ (65 ) $ 894 $ (391 ) Net unrealized (loss) gain on interest rate swaps, net of income taxes (2) (194 ) 123 (1,351 ) 749 Foreign currency translation (7 ) (3 ) (13 ) (15 ) Total other comprehensive income $ (129 ) $ 55 $ (470 ) $ 343 (1) Net of income tax expense (benefit) of $27 and ($24) for the three months ended September 30, 2019 and 2018, respectively, and net of income tax expense (benefit) of $331 and ($145) for the nine months ended September 30, 2019 and 2018, respectively. (2) Net of income tax (benefit) expense of ($61) and $38 for the three months ended September 30, 2019 and 2018, respectively, and net of income tax (benefit) expense of ($419) and $230 for the nine months ended September 30, 2019 and 2018, respectively. Accumulated other comprehensive loss, net of tax, was approximately $0.9 million and $0.5 million for the period ending September 30, 2019 and December 31, 2018, respectively. Accumulated other comprehensive loss consisted of adjustments, net of tax, for unrealized gains and losses on available-for-sale securities and interest rate swaps, and foreign currency translation.

Employee Share Plans

Employee Share Plans	9 Months Ended
	Sep. 30, 2019
Disclosure Of Compensation Related Costs Sharebased Payments [Abstract]
Employee Share Plans	Note 12. Employee Share Plans On May 9, 2019, the CBIZ shareholders approved CBIZ, Inc. 2019 Stock Omnibus Incentive Plan, which amended and restated the CBIZ, Inc. 2014 Stock Incentive Plan (as amended and restated, the “2019 Plan”). The 2019 Plan expires in 2029 and provides for the grant of restricted stock awards, stock options and performance awards. The terms and vesting schedules for the share-based awards vary by type and date of grant. A maximum of 9.6 million stock-based compensation awards may be granted. Shares subject to award under the 2019 Plan may be either authorized but unissued shares of our common stock or treasury shares . Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Stock options $ 425 $ 531 $ 1,423 $ 2,078 Restricted stock awards 1,146 978 3,228 3,280 Performance share units 288 — 607 — Total stock-based compensation expense $ 1,859 $ 1,509 $ 5,258 $ 5,358 Stock Options and Restricted Stock Awards – The following table presents our stock options and restricted stock award activity during the nine months ended September 30, 2019 (in thousands, except per share data): Stock Options Restricted Stock Awards Number of Options Weighted Average Exercise Per Share Number of Shares Weighted Grant-Date Fair Value (1) Outstanding at beginning of year 3,622 $ 11.97 632 $ 15.35 Granted — $ — 227 $ 19.78 Exercised or released (558 ) $ 8.70 (282 ) $ 13.76 Expired or canceled — $ — — $ — Outstanding at September 30, 2019 3,064 $ 12.57 577 $ 17.88 Exercisable at September 30, 2019 2,107 $ 10.71 (1) Represents weighted average market value of the shares; awards are granted at no cost to the recipients. Performance Share Units (“PSUs”) – PSUs are earned based on our financial performance over a contractual term of three years and the associated expense is recognized over that period based on the fair value of the award. A three-year cliff vesting schedule of the PSUs is dependent upon the Company’s performance relative to pre-established goals based on earnings per share target (weighted 70%) and total growth in revenue (weighted 30%). The fair value of PSUs is calculated using the market value of a share of our common stock on the date of grant. For performance achieved above specified levels, the recipient may earn additional shares of stock, not to exceed 200% of the number of PSUs initially granted. The following table presents our PSU award activity during the nine months ended September 30, 2019 (in thousands, except per share data): PSUs Grant-Date Fair Value Per Unit Outstanding at beginning of year — $ — Granted 173 $ 19.82 Vested — $ — Adjustments for performance results — $ — Expired or cancelled — $ — Outstanding at September 30, 2019 173 $ 19.82

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Earnings Per Share	Note 13. Earnings Per Share The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three and nine months ended September 30, 2019 and 2018 (in thousands, except per share data). Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Numerator: Income from continuing operations $ 18,006 $ 13,595 $ 72,185 $ 62,526 Denominator: Basic Weighted average common shares outstanding 54,268 54,794 54,215 54,489 Diluted Stock options (1) 1,279 1,654 1,267 1,573 Restricted stock awards (1) 185 268 212 307 Contingent shares (2) 84 24 84 24 Diluted weighted average common shares outstanding (3) 55,816 56,740 55,778 56,393 Basic earnings per share from continuing operations $ 0.33 $ 0.25 $ 1.33 $ 1.15 Diluted earnings per share from continuing operations $ 0.32 $ 0.24 $ 1.29 $ 1.11 (1) A total of 0.5 million and 0.5 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2019, respectively, and a total of 0.5 million and 0.3 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2018, respectively, as their effect would be anti-dilutive. (2) Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by us once future considerations have been met. Refer to Note 14. Acquisitions, for further details. (3) The denominator used in calculating diluted earnings per share did not include 173 thousand PSUs granted in March 2019. As of September 30, 2019, the performance conditions associated with these PSUs were not met and consequently none of these PSUs were considered as issuable for the three months and nine months periods ended September 30, 2019.

Acquisitions

Acquisitions	9 Months Ended
	Sep. 30, 2019
Business Combinations [Abstract]
Acquisitions	Note 14. Acquisitions Our acquisition strategy focuses on businesses with a leadership team that is committed to best in class culture, extraordinary client service and cross-serving potential. CBIZ has a long history of acquiring businesses that share common cultural values with us and provide value-added services to the small and midsize business market. The valuation of any business is a subjective process and includes industry, geography, profit margins, expected cash flows, client retention, nature of recurring or non-recurring project-based work, growth rate assumptions and competitive market conditions. Business Acquisitions in 2019 During the nine months ended September 30, 2019, we have acquired substantially all of the assets of the following businesses: • Effective January 1, 2019, we acquired substantially all of the assets of Wenner Group, LLC (“Wenner”), located in Denver, Colorado. Wenner is a full service accounting, tax, compliance and financial consulting firm. Wenner is included as a component of our Financial Services practice group. • Effective July 1, 2019, we acquired substantially all of the assets of Paydayta, Inc. (d.b.a. Paytime) (“Paytime”), an Ohio-based payroll service provider. Paytime is included as a component of our Benefit and Insurance Services practice group. • Effective July 1, 2019 , we acquired substantially all of the assets of Gavion, LLC (“Gavion”), a registered investment advisor based in Memphis, Tennessee. Gavion provides investment consulting services to a diverse base of institutional clients. Gavion is included as a component of our Benefit and Insurance Services practice group. • Effective August 1, 2019, we acquired substantially all of the assets of QBA Benefits, LLC. (“QBA”), an employee benefits agency based in Cleveland, Ohio. QBA provides employee benefits related services to small and mid-sized clients across multiple industries such as services, technology, energy, and manufacturing. QBA is included as a component of our Benefit and Insurance Services practice group. • Effective August 1, 2019, we acquired substantially all of the assets of Ericson CPAs (“Ericson”), an accounting firm based in San Luis Obispo, California. Ericson provides tax compliance, consulting, and planning services to a diverse base of clients. Ericson is included as a component of our Financial Services practice group. • Effective September 1, 2019, we acquired substantially all of the assets of Brinig Taylor Zimmer, Inc. (“BTZ”), a specialized financial consulting firm based in San Diego, California. BTZ provides forensic accounting, litigation consulting and business valuation services to a wide range of clients from individual to small business and large public traded entities. BTZ is included as a component of our Financial Services practice group. Aggregated consideration for these six acquisitions consisted of approximately $19.4 million in cash (including $6.9 million acquired client funds and $0.8 million cash acquired), $2.0 million in our common stock, and $11.2 million in contingent considerations. The maximum potential undiscounted amount of all future payments that we could be required to make under the contingent arrangements is $11.6 million. As of September 30, 2019, the aggregated fair value of the contingent considerations related to these acquisitions was $10.3 million, of which $2.9 million was recorded in “Contingent purchase price liability – current” and $7.4 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at September 30, 2019. Refer to Note 10. Fair Value Measurements, for additional information regarding contingent purchase price liability fair value and fair value adjustments. Annualized aggregated revenue for these acquisitions is estimated to be approximately $17.4 million. Pro forma results of operations for these acquisitions are not presented because the effects of these acquisitions were not significant either individually or in aggregate to our consolidated “Income from continuing operations before income taxes.” Business Acquisitions in 2018 During the nine months ended September 30, 2018, we acquired substantially all of the assets of two businesses; InR Advisory Services, LLC (“InR”), effective April 1, 2018, and Laurus Transaction Advisors, LLC (“Laurus”), effective February 1, 2018. InR, located in Media, Pennsylvania, provides investment advisory services for public and private sector clients and non-profit organizations. Operating results of InR are reported in the Benefits and Insurance Services practice group. Laurus, located in Denver, Colorado, provides financial and accounting due diligence and advisory services with respect to mergers and acquisition transactions to private equity groups and public and private sector companies. Operating results for Laurus are reported in the Financial Services practice group. Aggregate consideration for the InR and Laurus acquisitions consisted of approximately $23.4 million in cash consideration, $0.9 million in CBIZ common stock and $12.4 million in contingent consideration. Under the terms of these acquisition agreements, a portion of the purchase price is contingent on future performance of the business acquired. The maximum potential undiscounted amount of all future payments that we could be required to make under the contingent arrangements is $12.4 million, of which $3.4 million was recorded in “Contingent purchase price liability – current” and $9.0 million was recorded in “Contingent purchase price liability – non-current” in the accompanying Consolidated Balance Sheets at September 30, 2018. Refer to Note 10. Fair Value Measurements, for additional information regarding contingent purchase price liability fair value and fair value adjustments. Annualized revenue for these acquisitions is estimated to be approximately $9.1 million. Pro forma results of operations for these acquisitions have not been presented because the effects of the acquisitions were not significant either individually or in aggregate to our consolidated “Income from continuing operations before income taxes.” The following table summarizes the amounts of identifiable assets acquired, liabilities assumed and aggregate purchase price for the acquisitions for the nine months ended September 30, 2019 and 2018 (in thousands): Nine Months Ended September 30, 2019 2018 Cash $ 826 $ 306 Accounts receivable, net 1,843 1,920 Funds held for clients 6,878 — Operating lease right-of-use asset, net 2,789 — Other assets 99 12 Identifiable intangible assets 7,725 3,864 Operating lease liability - current (1,013 ) — Other current liability (2,245 ) (1,717 ) Operating lease liability - noncurrent (1,776 ) — Client fund obligations (6,878 ) — Total identifiable net assets $ 8,248 $ 4,385 Goodwill 24,369 32,255 Aggregate purchase price $ 32,617 $ 36,640 The goodwill of $24.4 million and $32.3 million arising from the acquisitions for the nine months ended September 30, 2019 and 2018, respectively, primarily results from expected future earnings and cash flows from the existing management team, as well as the synergies created by the integration of the new business within our organization, including cross-selling opportunities expected with our Financial Services practice group and the Benefits and Insurance Services practice group, to help strengthen our existing service offerings and expand our market position. All of the goodwill is deductible for income tax purposes. Acquisitions of Client Lists During the nine months ended September 30, 2019, we purchased one client list, reported in the Benefits and Insurance Services practice group, for $0.3 million, which included $0.2 million in contingent consideration. During the nine months ended September 30, 2018, we purchased one client list, reported in the Financial Services practice group, for $0.3 million in contingent consideration. Change in Contingent Purchase Price Liability for Previous Acquisitions During the nine months ended September 30, 2019 and 2018, the fair value of the contingent purchase price liability related to prior acquisitions increased by $0.3 million and $3.3 million, respectively. The change in fair value during the nine months ended September 30, 2019 is mostly attributable to the change in stock price related to the mark-to-market adjustment of future common stock issuances and net present value adjustments, offset by subsequent measurement adjustments based on projected future results of the acquired businesses, while the change in fair value for the nine months ended September 30, 2018 is mostly attributable to the change in stock price related to the mark-to-market adjustment of future common stock issuances. These adjustments are included in “Other income (expense), net” in the accompanying Consolidated Statements of Comprehensive Income. Contingent Payments for Previous Business Acquisitions and Client Lists We paid $16.3 million in cash and issued approximately 98,000 shares of our common stock during the nine months ended September 30, 2019 for previous acquisitions. For the same period in 2018, we paid $11.0 million in cash and issued approximately 66,000 shares of our common stock for previous acquisitions. During the nine months ended September 30, 2019 and 2018, we paid approximately $0.7 million and $1.1 million, respectively, in cash for previous client list purchases.

Discontinued Operations and Div

Discontinued Operations and Divestitures	9 Months Ended
	Sep. 30, 2019
Discontinued Operations And Disposal Groups [Abstract]
Discontinued Operations and Divestitures	Note 15. Discontinued Operations and Divestitures We will divest (through sale or closure) business operations that do not contribute to our long-term objectives for growth, or that are not complementary to our target service offerings and markets. Discontinued Operations Divestitures are classified as discontinued operations provided they meet the criteria and treatment as discontinued operations. Discontinued operations primarily consist of two insignificant businesses units under the Financial Services practice group that were sold in 2015. During the nine months ended September 30, 2019 and 2018, we did not discontinue the operations of any of our businesses. Divestitures Divested operations and assets that do not qualify for treatment as discontinued operations are recorded as “Gain on sale of operations, net” in the accompanying Consolidated Statements of Comprehensive Income. We recorded a gain of $0.4 million during the nine months ended September 30, 2019 related to a small accounting firm in the Financial Services practice group. We recorded a gain of $0.7 million during the nine months ended September 30, 2018 related to a small book of business under the Benefits and Insurance Services practice group.

Segment Disclosures

Segment Disclosures	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Segment Disclosures	Note 16. Segment Disclosures Our business units have been aggregated into three practice groups: Financial Services, Benefits and Insurance Services and National Practices. The business units have been aggregated based on the following factors: similarity of the products and services provided to clients; similarity of the regulatory environment in which they operate; and similarity of economic conditions affecting long-term performance. The business units are managed along these segment lines. A general description of services provided by each practice group is provided in the table below. Financial Services Benefits and Insurance Services National Practices • Accounting and Tax • Government Healthcare Consulting • Financial Advisory • Valuation • Risk & Advisory Services • Group Health Benefits Consulting • Payroll • Property & Casualty • Retirement Plan Services • Managed Networking and Hardware Services • Healthcare Consulting Corporate and Other . Included in “Corporate and Other” are operating expenses that are not directly allocated to the individual business units. These expenses are primarily comprised of certain health care costs, gains or losses attributable to assets held in our non-qualified deferred compensation plan, share-based compensation, consolidation and integration charges, certain professional fees, certain advertising costs and other various expenses. Accounting policies of the practice groups are the same as those described in Note 1. Basis of Presentation and Significant Accounting Policies, to the Annual Report on Form 10-K for the year ended December 31, 2018. Upon consolidation, intercompany accounts and transactions are eliminated, thus inter-segment revenue is not included in the measure of profit or loss for the practice groups. Performance of the practice groups is evaluated on operating income excluding those costs listed above, which are reported in the “Corporate and Other” segment. Segment information for the three and nine months ended September 30, 2019 and 2018 is presented below. We do not manage our assets on a segment basis, therefore segment assets are not presented below. Three Months Ended September 30, 2019 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 153,794 $ 76,960 $ 9,036 $ — $ 239,790 Operating expenses 128,231 63,390 8,104 9,421 209,146 Gross margin 25,563 13,570 932 (9,421 ) 30,644 Corporate general & admin — — — 11,670 11,670 Operating income (loss) 25,563 13,570 932 (21,091 ) 18,974 Other income (expense): Interest expense — (14 ) — (1,507 ) (1,521 ) Gain (loss) on sale of operations, net 16 — — (161 ) (145 ) Other income, net 14 9 — 6,744 6,767 Total other income (expense) 30 (5 ) — 5,076 5,101 Income (loss) from continuing operations before income tax expense $ 25,593 $ 13,565 $ 932 $ (16,015 ) $ 24,075 Three Months Ended September 30, 2018 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 146,145 $ 70,069 $ 8,035 $ — $ 224,249 Operating expenses 124,546 59,399 7,514 7,148 198,607 Gross margin 21,599 10,670 521 (7,148 ) 25,642 Corporate general & admin — — — 10,279 10,279 Operating income (loss) 21,599 10,670 521 (17,427 ) 15,363 Other (expense) income: Interest expense — (7 ) — (1,607 ) (1,614 ) Other (expense) income, net (142 ) 129 — 3,156 3,143 Total other (expense) income (142 ) 122 — 1,549 1,529 Income (loss) from continuing operations before income tax expense $ 21,457 $ 10,792 $ 521 $ (15,878 ) $ 16,892 Segment information for the nine months ended September 30, 2019 and 2018 was as follows (in thousands): Nine Months Ended September 30, 2019 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 493,311 $ 225,342 $ 26,633 $ — $ 745,286 Operating expenses 390,847 185,836 24,308 21,799 622,790 Gross margin 102,464 39,506 2,325 (21,799 ) 122,496 Corporate general & admin — — — 33,916 33,916 Operating income (loss) 102,464 39,506 2,325 (55,715 ) 88,580 Other income: Interest expense — (38 ) — (4,471 ) (4,509 ) Gain (loss) on sale of operations, net 563 — — (161 ) 402 Other (expense) income, net (188 ) 204 1 12,699 12,716 Total other income 375 166 1 8,067 8,609 Income (loss) from continuing operations before income tax expense $ 102,839 $ 39,672 $ 2,326 $ (47,648 ) $ 97,189 Nine Months Ended September 30, 2018 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 478,485 $ 220,152 $ 24,343 $ — $ 722,980 Operating expenses 386,649 181,697 22,356 17,757 608,459 Gross margin 91,836 38,455 1,987 (17,757 ) 114,521 Corporate general & admin — — — 30,300 30,300 Operating income (loss) 91,836 38,455 1,987 (48,057 ) 84,221 Other income (expense): Interest expense — (96 ) — (5,115 ) (5,211 ) Gain on sale of operations, net — — — 663 663 Other income (expense), net 106 351 — 2,087 2,544 Total other income (expense) 106 255 — (2,365 ) (2,004 ) Income (loss) from continuing operations before income tax expense $ 91,942 $ 38,710 $ 1,987 $ (50,422 ) $ 82,217

Leases

Leases	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Leases	NOTE 17. LEASES We have operating leases primarily for office facilities, automobiles and information technology equipment. Office facilities account for approximately 97% of our total lease liability. Balance sheet information related to the Company’s operating leases as of September 30, 2019 was as follows (in thousands): September 30, 2019 Operating lease ROU assets $ 148,870 Current portion of operating lease liabilities 29,513 Noncurrent portion of operating lease liabilities 139,796 Total operating lease liabilities $ 169,309 September 30, 2019 Weighted-average remaining lease term 6.9 years Weighted-average discount rate 3.9% The components of lease expense and other lease information as of and during the three-month period ended September 30, 2019 are as follows (in thousands): September 30, 2019 Operating lease cost $ 9,406 Cash paid for amounts included in measurement of lease liabilities Operating cash flows from operating leases $ 9,535 The components of lease expense and other lease information as of and during the nine-month period ended September 30, 2019 are as follows (in thousands): September 30, 2019 Operating lease cost $ 27,864 Cash paid for amounts included in measurement of lease liabilities Operating cash flows from operating leases $ 27,994 Our leases have remaining lease terms of 1 year to 11 years. These leases generally contain renewal options for periods ranging from two to five years. Because the Company is not reasonably certain to exercise these renewal options, the options are not considered in determining the lease term, and associated potential option payments are excluded from lease payments. Expenses associated with operating leases was $38.0 million, $38.4 million and $37.0 million for the years ended December 31, 2018, 2017 and 2016, respectively. A number of businesses acquired by us are located in properties owned indirectly by and leased from persons employed by the Company, none of whom are members of our senior management. In the aggregate, for the three and nine month periods ending September 30, 2019 and 2018, we made lease payments to those related parties of approximately $ million and $ million , respectively , and $ 1.8 million and $ 2.5 million, respectively, The following table summarizes the maturity of our operating lease liabilities as of September 30, 2019 (in thousands): Operating Leases 2019 $ 8,965 2020 34,067 2021 31,135 2022 25,068 2023 23,342 Thereafter 84,910 Total undiscounted lease payments 207,487 Less: imputed interest (38,178 ) Total lease liabilities $ 169,309 The following table summarizes the maturity of our operating lease commitments as of December 31, 2018 (in thousands): Operating Leases 2019 $ 34,256 2020 30,419 2021 26,172 2022 20,358 2023 18,981 Thereafter 65,854 Total future minimum rental commitments $ 196,040

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	9 Months Ended
	Sep. 30, 2019
Accounting Policies [Abstract]
Description of Business	Selected Terms Used in Notes to the Consolidated Financial Statements ASA – Administrative Service Agreement. ASC – Accounting Standards Codification. ASU – Accounting Standards Update. CPA firm – Certified Public Accounting firm. FASB – The Financial Accounting Standards Board. GAAP – United States Generally Accepted Accounting Principles. LIBOR – London Interbank Offered Rate. Legacy ASC Topic 840 – ASC Topic 840, Leases. New Lease Standard – ASU No. 2016-12, Leases. ROU – Right-of-Use Asset. SEC – United States Securities and Exchange Commission. Tax Act – Tax Cuts and Jobs Act of 2017. Topic 220 – ASU No. 2018-02, Income Statement – Reporting Comprehensive Income. Topic 606 – ASU No. 2014-09, Revenue from Contracts with Customers. Topic 815 – ASU No. 2017-12, Derivatives and Hedging. Description of Business: 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 16. Segment Disclosures, to the accompanying consolidated financial statements.
Basis of Consolidation	Basis of Consolidation: The accompanying unaudited condensed consolidated financial statements include the operations of CBIZ, Inc. and all of its wholly-owned subsidiaries (“CBIZ”, the “Company”, “we”, “us”, or “our”), after elimination of all intercompany balances and transactions. These condensed consolidated financial statements do not reflect the operations or accounts of variable interest entities as the impact is not material to the financial condition, results of operations or cash flows of CBIZ.
Unaudited Interim Financial Statements	Unaudited Interim Financial Statements: The condensed consolidated financial statements have been prepared in accordance with GAAP and applicable rules and regulations of the SEC regarding interim financial reporting. Certain information and note disclosures normally included in the financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. As such, the information included in this quarterly report on Form 10-Q should be read in conjunction with the consolidated financial statements and accompanying notes included in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018. In the opinion of CBIZ management, the accompanying condensed consolidated financial statements reflect all normal recurring adjustments necessary to present fairly the financial condition, results of operations, and cash flows for the interim periods presented, but are not necessarily indicative of the results of operations to be anticipated for the full year ending December 31, 2019.
Use of Estimates	Use of Estimates: The preparation of condensed consolidated financial statements in conformity with GAAP requires us to make estimates and assumptions that affect the amounts reported and disclosed in the financial statements and the accompanying notes. Changes in circumstances could cause actual results to differ materially from these estimates.
Changes in Accounting Policies	Changes in Accounting Policies: Except for the adoption of New Lease Standard, w e have consistently applied the accounting policies for the periods presented as described in Note 1. Basis of Presentation and Significant Accounting Policies, to the consolidated financial statements contained in our Annual Report on Form 10-K for the fiscal year ended December 31, 2018. Effective January 1, 2019, we have changed our accounting policy for the New Lease Standard as described below in Note 2. New Accounting Pronouncements.
Correction of Prior Period Errors	Correction of Prior Period Errors: The Company has corrected an immaterial error related to the presentation of cash equivalents on the condensed Consolidated Statement of Cash Flows related to amounts included within funds held for clients. The correction resulted in an increase of $81.5 million of cash used in investing activities for the period ended September 30, 2018, an increase of $148.9 million of cash, cash equivalents and restricted cash at January 1, 2018 and an increase of $67.4 million of cash, cash equivalents and restricted cash as of September 30, 2018 as reflected on the Consolidated Statement of Cash Flows. The Company’s Statement of Comprehensive Income for the three months ended September 30, 2019 included a correction of an immaterial prior period accounting error related to the gains and losses associated with the value of the investments held in a rabbi trust related to the Company’s deferred compensation plan. The correction resulted in an increase of $6.0 million in “Operating expenses”, $0.7 million in “Corporate general and administrative expenses”, and $6.7 million in “Other income, net” for the three months ended September 30, 2019.
New 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 accounting standard to communicate changes to the FASB codification. We assess and review the impact of all accounting standards. Any accounting standards 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 of the Company. Accounting Standards Adopted in 2019 Leases: Effective January 1, 2019, we adopted the New Lease Standard using the modified retrospective method of applying the new standard at the adoption date. We elected the package of practical expedients permitted under the transition guidance which allowed us to carry forward historical lease classifications. The adoption of the New Lease Standard had a significant impact on our consolidated balance sheets and resulted in the recording of the operating lease ROU assets and corresponding operating lease liabilities. The consolidated balance sheet prior to January 1, 2019 was not restated and continues to be reported under the Legacy ASC Topic 840, which did not require the recognition of operating lease ROU assets and liabilities. The expense recognition for operating leases and finance leases under the New Lease Standard is consistent with the Legacy ASC Topic 840, therefore, as a result, there is no significant impact on our results of operations, liquidity or debt covenant compliance under our current credit agreements. The following table presents the impact of adopting the New Lease Standard on our consolidated balance sheet. Balance at Balance at December 31, 2018 New Lease Standard January 1, 2019 Operating lease right-of-use asset, net $ — $ 148,884 $ 148,884 Total assets 1,183,031 148,884 1,331,915 Operating lease liability - current — 28,407 28,407 Total current liabilities 321,314 28,407 349,721 Operating lease liability - non-current — 120,477 120,477 Total non-current liabilities 268,054 120,477 388,531 Total liabilities and stockholders' equity 1,183,031 148,884 1,331,915 Office facilities account for approximately 96% of our total lease liability. The lease liability for our office facilities is based on the present value of the remaining minimum lease payments, discounted utilizing our secured incremental borrowing rate at the effective date of January 1, 2019. We also have other leases that consist primarily of information technology equipment and automobiles. The present value of the lease liability associated with other leases are measured based on the discounted remaining minimum lease payments at the effective date of January 1, 2019. The Company has elected not to separate lease and non-lease components and elected the practical expedient to exclude short-term leases at adoption. Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income: On January 1, 2019, we adopted ASU 2018-02 which provides the optional election for the reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the Tax Act. The adoption of Topic 220 resulted in a reclassification between accumulated other comprehensive income and retained earnings of $0.1 million, and had no impact on our consolidated financial position or results of operations. Derivatives and Hedging: On January 1, 2019, we adopted Topic 815 which improved and simplified 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. The adoption of Topic 815 did not have a material impact on our consolidated financial position or results of operations. Accounting Standards Issued But Not Yet Adopted 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. Fair Value Measurement: In August 2018, the FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820): Disclosure Framework-Changes to the Disclosure Requirements for Fair Value Measurement. This standard amends existing fair value measurement disclosure requirements by adding, changing, or removing certain disclosures. ASU No. 2018-13 will be effective for us as of January 1, 2020, with early adoption permitted. We are currently reviewing the effect of this new standard on our consolidated financial statements.

New Accounting Pronouncements (

New Accounting Pronouncements (Tables)	9 Months Ended
	Sep. 30, 2019
Accounting Changes And Error Corrections [Abstract]
Summary of Impact of Adopting New Lease Standards on Consolidated Balance Sheet	The following table presents the impact of adopting the New Lease Standard on our consolidated balance sheet. Balance at Balance at December 31, 2018 New Lease Standard January 1, 2019 Operating lease right-of-use asset, net $ — $ 148,884 $ 148,884 Total assets 1,183,031 148,884 1,331,915 Operating lease liability - current — 28,407 28,407 Total current liabilities 321,314 28,407 349,721 Operating lease liability - non-current — 120,477 120,477 Total non-current liabilities 268,054 120,477 388,531 Total liabilities and stockholders' equity 1,183,031 148,884 1,331,915

Revenue (Tables)

Revenue (Tables)	9 Months Ended
	Sep. 30, 2019
Revenue Recognition [Abstract]
Summary of Disaggregation of Revenue by Source	The following table disaggregates our revenue by source (in thousands): Three Months Ended September 30, 2019 Financial Benefits & National Services Insurance Practices Consolidated Accounting, tax, advisory and consulting $ 153,794 $ — $ — $ 153,794 Core Benefits and Insurance Services — 73,409 — 73,409 Non-core Benefits and Insurance Services — 3,551 — 3,551 Managed networking, hardware services — — 6,553 6,553 National Practices consulting — — 2,483 2,483 Total revenue $ 153,794 $ 76,960 $ 9,036 $ 239,790 Three Months Ended September 30, 2018 Financial Benefits & National Services Insurance Practices Consolidated Accounting, tax, advisory and consulting $ 146,145 $ — $ — $ 146,145 Core Benefits and Insurance — 67,192 — 67,192 Non-core Benefits and Insurance — 2,877 — 2,877 Managed networking, hardware services — — 5,902 5,902 National Practices consulting — — 2,133 2,133 Total revenue $ 146,145 $ 70,069 $ 8,035 $ 224,249 Nine Months Ended September 30, 2019 Financial Benefits & National Services Insurance Practices Consolidated Accounting, tax, advisory and consulting $ 493,311 $ — $ — $ 493,311 Core Benefits and Insurance Services — 216,394 — 216,394 Non-core Benefits and Insurance Services — 8,948 — 8,948 Managed networking, hardware services — — 19,499 19,499 National Practices consulting — — 7,134 7,134 Total revenue $ 493,311 $ 225,342 $ 26,633 $ 745,286 Nine Months Ended September 30, 2018 Financial Benefits & National Services Insurance Practices Consolidated Accounting, tax, advisory and consulting $ 478,485 $ — $ — $ 478,485 Core Benefits and Insurance Services — 210,292 — 210,292 Non-core Benefits and Insurance Services — 9,860 — 9,860 Managed networking, hardware services — — 18,211 18,211 National Practices consulting — — 6,132 6,132 Total revenue $ 478,485 $ 220,152 $ 24,343 $ 722,980

Accounts Receivable, Net (Table

Accounts Receivable, Net (Tables)	9 Months Ended
	Sep. 30, 2019
Receivables [Abstract]
Accounts Receivable, Net	Accounts receivable, net, at September 30, 2019 and December 31, 2018 were as follows (in thousands): September 30, December 31, 2019 2018 Trade accounts receivable $ 175,724 $ 159,992 Unbilled revenue, at net realizable value 98,606 60,684 Total accounts receivable 274,330 220,676 Allowance for doubtful accounts (13,361 ) (13,389 ) Accounts receivable, net $ 260,969 $ 207,287

Goodwill and Other Intangible_2

Goodwill and Other Intangible Assets, Net (Tables)	9 Months Ended
	Sep. 30, 2019
Goodwill And Intangible Assets Disclosure [Abstract]
Components of Goodwill and Other Intangible Assets, Net	The components of goodwill and other intangible assets, net, at September 30, 2019 and December 31, 2018 were as follows (in thousands): September 30, December 31, 2019 2018 Goodwill $ 588,213 $ 564,300 Intangible assets: Client lists 189,120 181,564 Other intangible assets 9,878 9,447 Total intangible assets 198,998 191,011 Total goodwill and intangibles assets 787,211 755,311 Accumulated amortization: Client lists (122,595 ) (112,905 ) Other intangible assets (6,174 ) (5,397 ) Total accumulated amortization (128,769 ) (118,302 ) Goodwill and other intangible assets, net $ 658,442 $ 637,009

Depreciation and Amortization (

Depreciation and Amortization (Tables)	9 Months Ended
	Sep. 30, 2019
Text Block [Abstract]
Depreciation and Amortization Expense for Property and Equipment and Intangible Assets	Depreciation and amortization expense for property and equipment and intangible assets for the three and nine months ended September 30, 2019 and 2018 was as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Operating expenses $ 5,599 $ 5,794 $ 16,505 $ 17,301 Corporate general and administrative expenses 35 58 105 227 Total depreciation and amortization expense $ 5,634 $ 5,852 $ 16,610 $ 17,528

Debt and Financing Arrangemen_2

Debt and Financing Arrangements (Tables)	9 Months Ended
	Sep. 30, 2019
Debt Disclosure [Abstract]
Summary of Unsecured Credit Facility	Interest rates for the nine months ended September 30, 2019 and 2018 were as follows: Nine Months Ended September 30, 2019 2018 Weighted average rates 3.16% 3.07% Range of effective rates 2.12% - 5.50% 2.37% - 5.25%

Financial Instruments (Tables)

Financial Instruments (Tables)	9 Months Ended
	Sep. 30, 2019
Investments All Other Investments [Abstract]
Summary of Investments	The following table summarizes activities related to these investments for the nine months ended September 30, 2019 and the twelve months ended December 31, 2018 (in thousands): Nine Months Ended Twelve Months Ended September 30, 2019 December 31, 2018 Fair value at beginning of period $ 56,556 $ 51,101 Purchases 21,171 18,426 Redemptions (311 ) (1,793 ) Maturities (17,447 ) (10,445 ) Decrease in bond premium (390 ) (377 ) Fair market value adjustment 1,243 (356 ) Fair value at end of period $ 60,822 $ 56,556
Summary of Outstanding Interest Rate Swaps	The following table summarizes our outstanding interest rate swaps and their classification in the accompanying Consolidated Balance Sheets at September 30, 2019 and December 31, 2018 (in thousands): September 30, 2019 Notional Fair Amount Value Balance Sheet Location Interest rate swaps $ 70,000 $ (688) Other non-current liability December 31, 2018 Notional Fair Amount Value Balance Sheet Location Interest rate swaps $ 70,000 $ 1,096 Other non-current assets
Summary of Effects of Interest Rate Swap	The following table summarizes the effects of the interest rate swaps on the accompanying Consolidated Statements of Comprehensive Income for the three and nine months ended September 30, 2019 and 2018 (in thousands): (Loss) Gain Recognized in AOCL, net of tax (Loss) Reclassified from AOCL into Expense Three Months Ended Three Months Ended September 30, September 30, 2019 2018 2019 2018 Interest rate swap $ (194) $ 123 $ (98 ) $ (104 ) Nine Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Interest rate swap $ (1,351) $ 749 $ (371 ) $ (229 )

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 30, 2019
Fair Value Disclosures [Abstract]
Summary of Assets and (Liabilities) Measured at Fair Value on a Recurring Basis	The following table summarizes our assets and (liabilities) at September 30, 2019 and December 31, 2018, respectively, that are measured at fair value on a recurring basis subsequent to initial recognition and indicates the fair value hierarchy of the valuation techniques utilized by us to determine such fair value (in thousands): Level September 30, 2019 December 31, 2018 Deferred compensation plan assets 1 $ 100,529 $ 84,435 Available-for-sale debt securities 1 $ 60,822 $ 56,556 Certified deposits and other depository assets 1 $ 2,284 $ 2,300 Deferred compensation plan liabilities 1 $ (100,529 ) $ (84,435 ) Interest rate swaps 2 $ (688) $ 1,096 Contingent purchase price liabilities 3 $ (31,869 ) $ (39,708 )
Change in Level 3 Fair Values of Contingent Purchase Price Liabilities	During the nine months ended September 30, 2019 and 2018, there were no transfers between the valuation hierarchy Levels 1, 2 and 3. The following table summarizes the change in Level 3 fair values of our contingent purchase price liabilities for the nine months ended September 30, 2019 and 2018 (pre-tax basis) (in thousands): 2019 2018 Beginning balance – January 1 $ (39,708 ) $ (37,574 ) Additions from business acquisitions (10,150 ) (12,361 ) Settlement of contingent purchase price liabilities 18,311 13,329 Change in fair value of contingencies 222 (2,574 ) Change in net present value of contingencies (544 ) (716 ) Ending balance – September 30 $ (31,869 ) $ (39,896 )

Other Comprehensive Income (Tab

Other Comprehensive Income (Tables)	9 Months Ended
	Sep. 30, 2019
Equity [Abstract]
Summary of Other Comprehensive Income and Tax Impact	The following table is a summary of other comprehensive income and discloses the tax impact of each component of other comprehensive income for the three and nine months ended September 30, 2019 and 2018 (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Net unrealized gain (loss) on available-for-sale securities, net of income taxes (1) $ 72 $ (65 ) $ 894 $ (391 ) Net unrealized (loss) gain on interest rate swaps, net of income taxes (2) (194 ) 123 (1,351 ) 749 Foreign currency translation (7 ) (3 ) (13 ) (15 ) Total other comprehensive income $ (129 ) $ 55 $ (470 ) $ 343 (1) Net of income tax expense (benefit) of $27 and ($24) for the three months ended September 30, 2019 and 2018, respectively, and net of income tax expense (benefit) of $331 and ($145) for the nine months ended September 30, 2019 and 2018, respectively. (2) Net of income tax (benefit) expense of ($61) and $38 for the three months ended September 30, 2019 and 2018, respectively, and net of income tax (benefit) expense of ($419) and $230 for the nine months ended September 30, 2019 and 2018, respectively.

Employee Share Plans (Tables)

Employee Share Plans (Tables)	9 Months Ended
	Sep. 30, 2019
Schedule of Share-Based Compensation Awards	Compensation expense for stock-based awards recognized during the three and nine months ended September 30, 2019 and 2018 was as follows (in thousands): Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Stock options $ 425 $ 531 $ 1,423 $ 2,078 Restricted stock awards 1,146 978 3,228 3,280 Performance share units 288 — 607 — Total stock-based compensation expense $ 1,859 $ 1,509 $ 5,258 $ 5,358
Stock Award Activity	Stock Options and Restricted Stock Awards – The following table presents our stock options and restricted stock award activity during the nine months ended September 30, 2019 (in thousands, except per share data): Stock Options Restricted Stock Awards Number of Options Weighted Average Exercise Per Share Number of Shares Weighted Grant-Date Fair Value (1) Outstanding at beginning of year 3,622 $ 11.97 632 $ 15.35 Granted — $ — 227 $ 19.78 Exercised or released (558 ) $ 8.70 (282 ) $ 13.76 Expired or canceled — $ — — $ — Outstanding at September 30, 2019 3,064 $ 12.57 577 $ 17.88 Exercisable at September 30, 2019 2,107 $ 10.71 (1) Represents weighted average market value of the shares; awards are granted at no cost to the recipients.
Performance Shares [Member]
Stock Award Activity	The following table presents our PSU award activity during the nine months ended September 30, 2019 (in thousands, except per share data): PSUs Grant-Date Fair Value Per Unit Outstanding at beginning of year — $ — Granted 173 $ 19.82 Vested — $ — Adjustments for performance results — $ — Expired or cancelled — $ — Outstanding at September 30, 2019 173 $ 19.82

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 30, 2019
Earnings Per Share [Abstract]
Computation of Basic and Diluted Earnings Per Share from Continuing Operations	The following table sets forth the computation of basic and diluted earnings per share from continuing operations for the three and nine months ended September 30, 2019 and 2018 (in thousands, except per share data). Three Months Ended Nine Months Ended September 30, September 30, 2019 2018 2019 2018 Numerator: Income from continuing operations $ 18,006 $ 13,595 $ 72,185 $ 62,526 Denominator: Basic Weighted average common shares outstanding 54,268 54,794 54,215 54,489 Diluted Stock options (1) 1,279 1,654 1,267 1,573 Restricted stock awards (1) 185 268 212 307 Contingent shares (2) 84 24 84 24 Diluted weighted average common shares outstanding (3) 55,816 56,740 55,778 56,393 Basic earnings per share from continuing operations $ 0.33 $ 0.25 $ 1.33 $ 1.15 Diluted earnings per share from continuing operations $ 0.32 $ 0.24 $ 1.29 $ 1.11 (1) A total of 0.5 million and 0.5 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2019, respectively, and a total of 0.5 million and 0.3 million share based awards were excluded from the calculation of diluted earnings per share for the three and nine months ended September 30, 2018, respectively, as their effect would be anti-dilutive. (2) Contingent shares represent additional shares to be issued for purchase price earned by former owners of businesses acquired by us once future considerations have been met. Refer to Note 14. Acquisitions, for further details. (3) The denominator used in calculating diluted earnings per share did not include 173 thousand PSUs granted in March 2019. As of September 30, 2019, the performance conditions associated with these PSUs were not met and consequently none of these PSUs were considered as issuable for the three months and nine months periods ended September 30, 2019.

Acquisitions (Tables)

Acquisitions (Tables)	9 Months Ended
	Sep. 30, 2019
Business Acquisitions in 2019 and 2018 [Member]
Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed	The following table summarizes the amounts of identifiable assets acquired, liabilities assumed and aggregate purchase price for the acquisitions for the nine months ended September 30, 2019 and 2018 (in thousands): Nine Months Ended September 30, 2019 2018 Cash $ 826 $ 306 Accounts receivable, net 1,843 1,920 Funds held for clients 6,878 — Operating lease right-of-use asset, net 2,789 — Other assets 99 12 Identifiable intangible assets 7,725 3,864 Operating lease liability - current (1,013 ) — Other current liability (2,245 ) (1,717 ) Operating lease liability - noncurrent (1,776 ) — Client fund obligations (6,878 ) — Total identifiable net assets $ 8,248 $ 4,385 Goodwill 24,369 32,255 Aggregate purchase price $ 32,617 $ 36,640

Segment Disclosures (Tables)

Segment Disclosures (Tables)	9 Months Ended
	Sep. 30, 2019
Segment Reporting [Abstract]
Summary of Segment Information	Segment information for the three and nine months ended September 30, 2019 and 2018 is presented below. We do not manage our assets on a segment basis, therefore segment assets are not presented below. Three Months Ended September 30, 2019 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 153,794 $ 76,960 $ 9,036 $ — $ 239,790 Operating expenses 128,231 63,390 8,104 9,421 209,146 Gross margin 25,563 13,570 932 (9,421 ) 30,644 Corporate general & admin — — — 11,670 11,670 Operating income (loss) 25,563 13,570 932 (21,091 ) 18,974 Other income (expense): Interest expense — (14 ) — (1,507 ) (1,521 ) Gain (loss) on sale of operations, net 16 — — (161 ) (145 ) Other income, net 14 9 — 6,744 6,767 Total other income (expense) 30 (5 ) — 5,076 5,101 Income (loss) from continuing operations before income tax expense $ 25,593 $ 13,565 $ 932 $ (16,015 ) $ 24,075 Three Months Ended September 30, 2018 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 146,145 $ 70,069 $ 8,035 $ — $ 224,249 Operating expenses 124,546 59,399 7,514 7,148 198,607 Gross margin 21,599 10,670 521 (7,148 ) 25,642 Corporate general & admin — — — 10,279 10,279 Operating income (loss) 21,599 10,670 521 (17,427 ) 15,363 Other (expense) income: Interest expense — (7 ) — (1,607 ) (1,614 ) Other (expense) income, net (142 ) 129 — 3,156 3,143 Total other (expense) income (142 ) 122 — 1,549 1,529 Income (loss) from continuing operations before income tax expense $ 21,457 $ 10,792 $ 521 $ (15,878 ) $ 16,892 Segment information for the nine months ended September 30, 2019 and 2018 was as follows (in thousands): Nine Months Ended September 30, 2019 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 493,311 $ 225,342 $ 26,633 $ — $ 745,286 Operating expenses 390,847 185,836 24,308 21,799 622,790 Gross margin 102,464 39,506 2,325 (21,799 ) 122,496 Corporate general & admin — — — 33,916 33,916 Operating income (loss) 102,464 39,506 2,325 (55,715 ) 88,580 Other income: Interest expense — (38 ) — (4,471 ) (4,509 ) Gain (loss) on sale of operations, net 563 — — (161 ) 402 Other (expense) income, net (188 ) 204 1 12,699 12,716 Total other income 375 166 1 8,067 8,609 Income (loss) from continuing operations before income tax expense $ 102,839 $ 39,672 $ 2,326 $ (47,648 ) $ 97,189 Nine Months Ended September 30, 2018 Financial Services Benefits and Insurance Services National Practices Corporate and Other Total Revenue $ 478,485 $ 220,152 $ 24,343 $ — $ 722,980 Operating expenses 386,649 181,697 22,356 17,757 608,459 Gross margin 91,836 38,455 1,987 (17,757 ) 114,521 Corporate general & admin — — — 30,300 30,300 Operating income (loss) 91,836 38,455 1,987 (48,057 ) 84,221 Other income (expense): Interest expense — (96 ) — (5,115 ) (5,211 ) Gain on sale of operations, net — — — 663 663 Other income (expense), net 106 351 — 2,087 2,544 Total other income (expense) 106 255 — (2,365 ) (2,004 ) Income (loss) from continuing operations before income tax expense $ 91,942 $ 38,710 $ 1,987 $ (50,422 ) $ 82,217

Leases (Tables)

Leases (Tables)	9 Months Ended
	Sep. 30, 2019
Leases [Abstract]
Schedule of Balance Sheet Information Related to Operating Leases	Balance sheet information related to the Company’s operating leases as of September 30, 2019 was as follows (in thousands): September 30, 2019 Operating lease ROU assets $ 148,870 Current portion of operating lease liabilities 29,513 Noncurrent portion of operating lease liabilities 139,796 Total operating lease liabilities $ 169,309 September 30, 2019 Weighted-average remaining lease term 6.9 years Weighted-average discount rate 3.9%
Schedule of Lease Expense and Other Lease Information	The components of lease expense and other lease information as of and during the three-month period ended September 30, 2019 are as follows (in thousands): September 30, 2019 Operating lease cost $ 9,406 Cash paid for amounts included in measurement of lease liabilities Operating cash flows from operating leases $ 9,535 The components of lease expense and other lease information as of and during the nine-month period ended September 30, 2019 are as follows (in thousands): September 30, 2019 Operating lease cost $ 27,864 Cash paid for amounts included in measurement of lease liabilities Operating cash flows from operating leases $ 27,994
Schedule of Maturity of Operating Lease Liabilities	The following table summarizes the maturity of our operating lease liabilities as of September 30, 2019 (in thousands): Operating Leases 2019 $ 8,965 2020 34,067 2021 31,135 2022 25,068 2023 23,342 Thereafter 84,910 Total undiscounted lease payments 207,487 Less: imputed interest (38,178 ) Total lease liabilities $ 169,309
Schedule of Maturity of Operating Lease Commitments	The following table summarizes the maturity of our operating lease commitments as of December 31, 2018 (in thousands): Operating Leases 2019 $ 34,256 2020 30,419 2021 26,172 2022 20,358 2023 18,981 Thereafter 65,854 Total future minimum rental commitments $ 196,040

Summary of Significant Accoun_3

Summary of Significant Accounting Policies - Additional Information (Detail) $ in Thousands	Jan. 02, 2018USD ($)	Sep. 30, 2019USD ($)	Sep. 30, 2019USD ($)Practice_Groups	Sep. 30, 2018USD ($)
Summary Of Significant Accounting Policies [Line Items]
Number of practice groups | Practice_Groups			3
New accounting pronouncements or adoption of new standard resulted a (decrease) increase in net cash provided by investing activities			$ (24,691)	$ (39,267)
Accounting Standards Update 2016-02 [Member]
Summary Of Significant Accounting Policies [Line Items]
New accounting pronouncements or adoption of new standard resulted a (decrease) increase in net cash provided by investing activities				81,500
New accounting pronouncements or adoption of new standard resulted a (decrease) increase in cash, cash equivalents and restricted cash	$ 148,900			$ 67,400
Accounting Standards Update 2018-02 [Member] | Operating Expenses [Member]
Summary Of Significant Accounting Policies [Line Items]
New accounting pronouncement or change in accounting principle, effect of adoption, quantification		$ 6,000
Accounting Standards Update 2018-02 [Member] | Corporate General and Administrative Expenses [Member]
Summary Of Significant Accounting Policies [Line Items]
New accounting pronouncement or change in accounting principle, effect of adoption, quantification		700
Accounting Standards Update 2018-02 [Member] | Other Income, Net [Member]
Summary Of Significant Accounting Policies [Line Items]
New accounting pronouncement or change in accounting principle, effect of adoption, quantification		$ 6,700

New Accounting Pronouncements -

New Accounting Pronouncements - Summary of Impact of Adopting New Lease Standards on Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019	Dec. 31, 2018
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease right-of-use asset, net	$ 148,870
Total assets	1,397,063		$ 1,183,031
Operating lease liability - current	29,513
Total current liabilities	310,081		321,314
Operating lease liability - non-current	139,796
Total non-current liabilities	430,686		268,054
Total liabilities and stockholders' equity	$ 1,397,063		$ 1,183,031
Accounting Standards Update 2016-02 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease right-of-use asset, net		$ 148,884
Total assets		1,331,915
Operating lease liability - current		28,407
Total current liabilities		349,721
Operating lease liability - non-current		120,477
Total non-current liabilities		388,531
Total liabilities and stockholders' equity		1,331,915
Accounting Standards Update 2016-02 [Member] | New Lease Standard [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease right-of-use asset, net		148,884
Total assets		148,884
Operating lease liability - current		28,407
Total current liabilities		28,407
Operating lease liability - non-current		120,477
Total non-current liabilities		120,477
Total liabilities and stockholders' equity		$ 148,884

New Accounting Pronouncements_2

New Accounting Pronouncements - Additional Information (Detail) - USD ($) $ in Millions	Jan. 02, 2019	Sep. 30, 2019	Jan. 01, 2019
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Operating lease, Percentage of office facilities	96.00%	97.00%
ASU 2018-02 [Member]
New Accounting Pronouncements Or Change In Accounting Principle [Line Items]
Reclassification between AOCI and retained earnings			$ 0.1

Revenue - Summary of Disaggrega

Revenue - Summary of Disaggregation of Revenue by Source (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disaggregation Of Revenue [Line Items]
Total revenue	$ 239,790	$ 224,249	$ 745,286	$ 722,980
Financial Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	153,794	146,145	493,311	478,485
Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	76,960	70,069	225,342	220,152
National Practices [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	9,036	8,035	26,633	24,343
Accounting, Tax, Advisory and Consulting [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	153,794	146,145	493,311	478,485
Accounting, Tax, Advisory and Consulting [Member] | Financial Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	153,794	146,145	493,311	478,485
Core Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	73,409	67,192	216,394	210,292
Core Benefits and Insurance Services [Member] | Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	73,409	67,192	216,394	210,292
Non-core Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	3,551	2,877	8,948	9,860
Non-core Benefits and Insurance Services [Member] | Benefits and Insurance Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	3,551	2,877	8,948	9,860
Managed Networking, Hardware Services [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	6,553	5,902	19,499	18,211
Managed Networking, Hardware Services [Member] | National Practices [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	6,553	5,902	19,499	18,211
National Practices Consulting [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	2,483	2,133	7,134	6,132
National Practices Consulting [Member] | National Practices [Member]
Disaggregation Of Revenue [Line Items]
Total revenue	$ 2,483	$ 2,133	$ 7,134	$ 6,132

Revenue - Additional Informatio

Revenue - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2019
Revenue Recognition And Deferred Revenue [Abstract]
Capitalized contract period	one year or less
Performance obligations period	one year or less

Accounts Receivable, Net - Acco

Accounts Receivable, Net - Accounts Receivables Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Accounts Receivable Net Current [Abstract]
Trade accounts receivable	$ 175,724	$ 159,992
Unbilled revenue, at net realizable value	98,606	60,684
Total accounts receivable	274,330	220,676
Allowance for doubtful accounts	(13,361)	(13,389)
Accounts receivable, net	$ 260,969	$ 207,287

Goodwill and Other Intangible_3

Goodwill and Other Intangible Assets, Net - Components of Goodwill and Other Intangible Assets, Net (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Goodwill	$ 588,213	$ 564,300
Intangible assets:
Total intangible assets	198,998	191,011
Total goodwill and intangibles assets	787,211	755,311
Accumulated amortization:
Total accumulated amortization	(128,769)	(118,302)
Goodwill and other intangible assets, net	658,442	637,009
Client Lists [Member]
Intangible assets:
Total intangible assets	189,120	181,564
Accumulated amortization:
Total accumulated amortization	(122,595)	(112,905)
Other Intangible Assets [Member]
Intangible assets:
Total intangible assets	9,878	9,447
Accumulated amortization:
Total accumulated amortization	$ (6,174)	$ (5,397)

Depreciation and Amortization -

Depreciation and Amortization - Depreciation and Amortization Expense for Property and Equipment and Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 5,634	$ 5,852	$ 16,610	$ 17,528
Operating Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	5,599	5,794	16,505	17,301
Corporate General and Administrative Expenses [Member]
Property, Plant and Equipment [Line Items]
Total depreciation and amortization expense	$ 35	$ 58	$ 105	$ 227

Debt and Financing Arrangemen_3

Debt and Financing Arrangements - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Debt Instrument [Line Items]
Outstanding balance under applicable credit facility	$ 160,000		$ 160,000		$ 135,500
Interest expense	1,521	$ 1,614	4,509	$ 5,211
Outstanding letters of credit	1,300		$ 1,300		1,100
2018 Credit Facility [Member]
Debt Instrument [Line Items]
Line of credit facility maturity year			2023
Outstanding balance under applicable credit facility	160,000		$ 160,000		$ 135,500
Interest expense			4,500
Available funds under credit facility	233,600		233,600
Unsecured Credit Facility [Member]
Debt Instrument [Line Items]
Revolving loan commitment	400		400
2014 Credit Facility [Member]
Debt Instrument [Line Items]
Interest expense				$ 5,200
Line of Credit [Member]
Debt Instrument [Line Items]
Revolving loan commitment	20,000		$ 20,000
Line of credit facility renewal term			2019-08
Line of credit facility, termination date			Aug. 6, 2020
Outstanding line of credit	$ 0		$ 0

Debt and Financing Arrangemen_4

Debt and Financing Arrangements - Summary of Unsecured Credit Facility (Detail)	Sep. 30, 2019	Sep. 30, 2018
Debt Instrument [Line Items]
Weighted average rates	3.16%	3.07%
Minimum [Member]
Debt Instrument [Line Items]
Range of effective rates	2.12%	2.37%
Maximum [Member]
Debt Instrument [Line Items]
Range of effective rates	5.50%	5.25%

Commitments and Contingencies (

Commitments and Contingencies (Letters of Credit and Guarantees) - Additional Information (Detail) - USD ($) $ in Millions	Sep. 30, 2019	Dec. 31, 2018
Commitments And Contingencies Disclosure [Abstract]
Letters of credit outstanding	$ 1.3	$ 1.1
License bonds outstanding amount	$ 2.5	$ 2.9

Commitments and Contingencies_2

Commitments and Contingencies (Legal Proceedings) - Additional Information (Detail) $ in Millions	Sep. 16, 2016USD ($)	Sep. 30, 2019USD ($)Plaintiff
Baldino Group [Member]
Commitments And Contingencies [Line Items]
Number of Plaintiffs | Plaintiff		2
Damages sought amount		$ 16
Altoona Regional Health System [Member] | Minimum [Member]
Commitments And Contingencies [Line Items]
Damages sought amount	$ 142

Financial Instruments (Availabl

Financial Instruments (Available-for-sale Debt Securities) - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Schedule Of Available For Sale Securities [Line Items]
Available-for-sale securities, debt securities, par value	$ 59,100	$ 55,700
Available-for-sale debt securities, maturity start date	2019-10
Available-for-sale debt securities, maturity end date	2024-02
Funds held for clients	$ 123,448	161,289
Certified Deposits and Other Depository Assets [Member]
Schedule Of Available For Sale Securities [Line Items]
Funds held for clients	$ 2,300	$ 2,300

Financial Instruments - Summary

Financial Instruments - Summary of Investments (Detail) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Available For Sale Securities [Abstract]
Fair value at beginning of period	$ 56,556	$ 51,101
Purchases	21,171	18,426
Redemptions	(311)	(1,793)
Maturities	(17,447)	(10,445)
Decrease in bond premium	(390)	(377)
Fair market value adjustment	1,243	(356)
Fair value at end of period	$ 60,822	$ 56,556

Financial Instruments - Summa_2

Financial Instruments - Summary of Outstanding Interest Rate Swaps (Detail) - Interest Rate Swaps [Member] - USD ($)	Sep. 30, 2019	Dec. 31, 2018
Other Non-current Liability [Member]
Derivatives, Fair Value [Line Items]
Notional Amount	$ 70,000,000
Fair Value	$ (688,000)
Other Non-current Assets [Member]
Derivatives, Fair Value [Line Items]
Notional Amount		$ 70,000,000
Fair Value		$ 1,096,000

Financial Instruments (Interest

Financial Instruments (Interest Rate Swaps) - Additional Information (Detail) - Interest Rate Swap [Member]	9 Months Ended
	Sep. 30, 2019USD ($)
Schedule Of Available For Sale Securities [Line Items]
Interest rate swap, description of interest received	interest that varies with the one-month LIBOR
Derivative, Type of Interest Rate Paid on Swap	fixed
October 2020 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 25,000,000
Interest rate swap, fixed interest rate	1.30%
February 2021 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 10,000,000
Interest rate swap, fixed interest rate	1.12%
May 2022 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 20,000,000
Interest rate swap, fixed interest rate	1.77%
June 2023 [Member]
Schedule Of Available For Sale Securities [Line Items]
Notional value	$ 15,000,000
Interest rate swap, fixed interest rate	2.64%

Financial Instruments - Summa_3

Financial Instruments - Summary of Effects of Interest Rate Swaps (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Derivatives, Fair Value [Line Items]
(Loss) Gain Recognized in AOCL, net of tax	$ (194)	$ 123	$ (1,351)	$ 749
Interest Rate Swap [Member] | Interest Expense [Member]
Derivatives, Fair Value [Line Items]
(Loss) Gain Recognized in AOCL, net of tax	(194)	123	(1,351)	749
(Loss) Reclassified from AOCL into Expense	$ (98)	$ (104)	$ (371)	$ (229)

Fair Value Measurements - Summa

Fair Value Measurements - Summary of Assets and (Liabilities) Measured at Fair Value on a Recurring Basis (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale debt securities	$ 60,822	$ 56,556	$ 51,101
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Deferred compensation plan assets	100,529	84,435
Available-for-sale debt securities	60,822	56,556
Certified deposits and other depository assets	2,284	2,300
Deferred compensation plan liabilities	(100,529)	(84,435)
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Interest rate swaps	(688)	1,096
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent purchase price liabilities	$ (31,869)	$ (39,708)

Fair Value Measurements - Addit

Fair Value Measurements - Additional Information (Detail) - USD ($)	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Measurements, Inter-transfers between Levels	$ 0	$ 0

Fair Value Measurements - Chang

Fair Value Measurements - Change in Level 3 Fair Values of Contingent Purchase Price Liabilities (Detail) - Contingent Purchase Price Liabilities [Member] - Level 3 [Member] - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Beginning balance	$ (39,708)	$ (37,574)
Additions from business acquisitions	(10,150)	(12,361)
Settlement of contingent purchase price liabilities	18,311	13,329
Change in fair value of contingencies	222	(2,574)
Change in net present value of contingencies	(544)	(716)
Ending balance	$ (31,869)	$ (39,896)

Other Comprehensive Income - Su

Other Comprehensive Income - Summary of Other Comprehensive Income and Tax Impact (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Net unrealized gain (loss) on available-for-sale securities, net of income taxes	$ 72	$ (65)	$ 894	$ (391)
Net unrealized (loss) gain on interest rate swaps, net of income taxes	(194)	123	(1,351)	749
Foreign currency translation	(7)	(3)	(13)	(15)
Total other comprehensive income	$ (129)	$ 55	$ (470)	$ 343

Other Comprehensive Income - _2

Other Comprehensive Income - Summary of Other Comprehensive Income and Tax Impact (Parenthetical) (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Other Comprehensive Income Loss Net Of Tax Period Increase Decrease [Abstract]
Unrealized gain (loss) on available-for-sale securities, income tax expense (benefit)	$ 27	$ (24)	$ 331	$ (145)
Unrealized gain (loss) on interest rate swaps, income tax expense (benefit)	$ (61)	$ 38	$ (419)	$ 230

Other Comprehensive Income - Ad

Other Comprehensive Income - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Accumulated Other Comprehensive Income Loss Net Of Tax [Abstract]
Accumulated other comprehensive loss, net of tax	$ (851)	$ (482)

Employee Share Plans - Addition

Employee Share Plans - Additional Information (Detail) - shares shares in Millions	May 09, 2019	Sep. 30, 2019
Performance Shares [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Share-based compensation arrangement by share-based payment award, remaining contractual terms		3 years
Performance share units, vesting period		3 years
Achievement of an earnings per share target		70.00%
Achievement of total growth in revenue		30.00%
Percentage of initial grant		200.00%
2019 Plan [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Maximum stock based compensation awards granted under the plan	9.6
Stock awards expiry	2029

Employee Share Plans - Schedule

Employee Share Plans - Schedule of Share-Based Compensation Awards (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Compensation And Retirement Disclosure [Abstract]
Stock options	$ 425	$ 531	$ 1,423	$ 2,078
Restricted stock awards	1,146	978	3,228	3,280
Performance share units	288		607
Total stock-based compensation expense	$ 1,859	$ 1,509	$ 5,258	$ 5,358

Employee Share Plans - Stock Aw

Employee Share Plans - Stock Award Activity (Detail) - $ / shares shares in Thousands	9 Months Ended
	Sep. 30, 2019
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of Options	3,622
Exercised or released, Number of Options	(558)
Outstanding Ending balance, Number of Options	3,064
Exercisable Ending balance, Number of Options	2,107
Outstanding Beginning balance, Weighted Average Exercise Price Per Share	$ 11.97
Exercised or released, Weighted Average Exercise Price Per Share	8.70
Outstanding Ending balance, Weighted Average Exercise Price Per Share	12.57
Exercisable Ending balance, Weighted Average Exercise Price	$ 10.71
Restricted Stock Awards [Member]
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Outstanding Beginning balance, Number of Shares	632
Granted, Number of Shares	227
Exercised or released, Number of Shares	(282)
Outstanding Ending balance, Number of Shares	577
Outstanding Beginning balance, Weighted Average Grant-Date Fair Value	$ 15.35
Granted, Weighted Average Grant-Date Fair Value	19.78
Exercised or released, Weighted Average Grant Date Fair Value	13.76
Outstanding Ending balance, Weighted Average Grant-Date Fair Value	$ 17.88

Employee Share Plans - Performa

Employee Share Plans - Performance Share Units Award Activity (Detail) - Performance Shares [Member] shares in Thousands	9 Months Ended
	Sep. 30, 2019$ / sharesshares
Share Based Compensation Arrangement By Share Based Payment Award [Line Items]
Granted, Number of Shares | shares	173
Outstanding Ending balance, Number of Shares | shares	173
Granted, Grant-Date Fair Value Per Unit | $ / shares	$ 19.82
Outstanding Ending balance, Grant-Date Fair Value Per Unit | $ / shares	$ 19.82

Earnings Per Share - Computatio

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Numerator:
Income from continuing operations	$ 18,006	$ 13,595	$ 72,185	$ 62,526
Basic
Weighted average common shares outstanding	54,268	54,794	54,215	54,489
Diluted
Stock options	1,279	1,654	1,267	1,573
Restricted stock awards	185	268	212	307
Contingent shares	84	24	84	24
Diluted weighted average common shares outstanding	55,816	56,740	55,778	56,393
Basic earnings per share from continuing operations	$ 0.33	$ 0.25	$ 1.33	$ 1.15
Diluted earnings per share from continuing operations	$ 0.32	$ 0.24	$ 1.29	$ 1.11

Earnings Per Share - Computat_2

Earnings Per Share - Computation of Basic and Diluted Earnings Per Share for Continuing Operations (Parenthetical) (Detail) - shares	3 Months Ended			9 Months Ended
	Sep. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Stock Compensation Plan [Member]
Dilutive Securities Included And Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Share based awards excluded from the calculation of diluted earnings per share	500,000		500,000	500,000	300,000
Performance Shares [Member]
Dilutive Securities Included And Antidilutive Securities Excluded From Computation Of Earnings Per Share [Line Items]
Share based awards excluded from the calculation of diluted earnings per share		173,000
Exercised / Vested, Number of Shares	0			0

Acquisitions - Additional Infor

Acquisitions - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2019USD ($)BusinessClient_Listshares	Sep. 30, 2018USD ($)BusinessClient_Listshares	Dec. 31, 2018USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Number of businesses acquired | Business	6	2
Consideration paid in cash	$ 19,400,000	$ 23,400,000
Consideration paid in common stock	2,000,000	900,000
Contingent consideration	11,200,000	12,400,000
Cash	800,000
Acquired client funds	6,900,000
Contingent consideration arrangements - High	11,600,000
Aggregate fair value of contingent consideration	10,300,000
Contingent consideration, current	15,839,000		$ 22,538,000
Contingent consideration, non-current	16,030,000		17,170,000
Annual aggregate revenue	17,400,000	9,100,000
Goodwill	588,213,000		$ 564,300,000
Changes in fair value of contingent consideration	300,000	3,300,000
Consideration paid in cash	$ 16,300,000	$ 11,000,000
Number of common stock issued | shares	98,000	66,000
Contingent Purchase Price Liability – Current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration, current	$ 2,900,000	$ 3,400,000
Contingent Purchase Price Liability – Non-current [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration, non-current	$ 7,400,000	$ 9,000,000
Wenner Group, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jan. 1, 2019
Acquired entity, name	Wenner Group, LLC
Paydayta, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jul. 1, 2019
Acquired entity, name	Paydayta, Inc.
Gavion, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Jul. 1, 2019
Acquired entity, name	Gavion, LLC
QBA Benefits, LLC. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Aug. 1, 2019
Acquired entity, name	QBA Benefits, LLC.
Ericson CPAs [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Aug. 1, 2019
Acquired entity, name	Ericson CPAs
Brinig Taylor Zimmer, Inc. [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition	Sep. 1, 2019
Acquired entity, name	Brinig Taylor Zimmer, Inc.
InR Advisory Services, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition		Apr. 1, 2018
Acquired entity, name		InR Advisory Services, LLC
Laurus Transaction Advisors, LLC [Member]
Business Acquisition, Contingent Consideration [Line Items]
Effective date of acquisition		Feb. 1, 2018
Acquired entity, name		Laurus Transaction Advisors, LLC
Jun. 30, 2019 InR Advisory Services, LLC (“InR”) and Laurus Transaction Advisors, LLC (“Laurus”) [Member]
Business Acquisition, Contingent Consideration [Line Items]
Goodwill	$ 24,400,000	$ 32,300,000
Acquisition of Client Lists [Member] | Benefits and Insurance Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration	$ 200,000
Number of client lists purchased | Client_List	1
Consideration transferred	$ 300,000
Acquisition of Client Lists [Member] | Financial Services Practice Group [Member]
Business Acquisition, Contingent Consideration [Line Items]
Contingent consideration		$ 300,000
Number of client lists purchased | Client_List		1
Previous Client List Purchases [Member]
Business Acquisition, Contingent Consideration [Line Items]
Consideration paid in cash	$ 700,000	$ 1,100,000

Acquisitions - Schedule of Esti

Acquisitions - Schedule of Estimated Fair Values of Assets Acquired and Liabilities Assumed (Detail) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018	Sep. 30, 2018
Business Acquisition [Line Items]
Cash	$ 800
Acquired client funds	6,900
Goodwill	588,213	$ 564,300
Business Acquisitions in 2019 and 2018 [Member]
Business Acquisition [Line Items]
Cash	826		$ 306
Accounts receivable, net	1,843		1,920
Acquired client funds	6,878
Operating lease right-of-use asset, net	2,789
Other assets	99		12
Identifiable intangible assets	7,725		3,864
Operating lease liability - current	(1,013)
Other current liability	(2,245)		(1,717)
Operating lease liability - noncurrent	(1,776)
Client fund obligations	(6,878)
Total identifiable net assets	8,248		4,385
Goodwill	24,369		32,255
Aggregate purchase price	$ 32,617		$ 36,640

Discontinued Operations and D_2

Discontinued Operations and Divestitures - Additional Information (Detail) $ in Millions	9 Months Ended		12 Months Ended
	Sep. 30, 2019USD ($)Business	Sep. 30, 2018USD ($)Business	Dec. 31, 2015Business
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold | Business	0	0
Financial Services [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Number of businesses sold | Business			2
Financial Services Practice Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain from the sale of its individual wealth management business | $	$ 0.4
Benefits and Insurance Services Practice Group [Member]
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Gain from the sale of its individual wealth management business | $		$ 0.7

Segment Disclosures - Additiona

Segment Disclosures - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2019Practice_Groups
Segment Reporting [Abstract]
Number of business units of the company	3

Segment Disclosures - Summary o

Segment Disclosures - Summary of Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Segment Reporting Information [Line Items]
Revenue	$ 239,790	$ 224,249	$ 745,286	$ 722,980
Operating expenses	209,146	198,607	622,790	608,459
Gross margin	30,644	25,642	122,496	114,521
Corporate general & admin	11,670	10,279	33,916	30,300
Operating income	18,974	15,363	88,580	84,221
Other income (expense):
Interest expense	(1,521)	(1,614)	(4,509)	(5,211)
Gain (loss) on sale of operations, net	(145)		402	663
Other income (expense), net	6,767	3,143	12,716	2,544
Total other income (expense), net	5,101	1,529	8,609	(2,004)
Income from continuing operations before income tax expense	24,075	16,892	97,189	82,217
Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	153,794	146,145	493,311	478,485
Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue	76,960	70,069	225,342	220,152
National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	9,036	8,035	26,633	24,343
Operating Segments [Member] | Financial Services [Member]
Segment Reporting Information [Line Items]
Revenue	153,794	146,145	493,311	478,485
Operating expenses	128,231	124,546	390,847	386,649
Gross margin	25,563	21,599	102,464	91,836
Operating income	25,563	21,599	102,464	91,836
Other income (expense):
Gain (loss) on sale of operations, net	16		563
Other income (expense), net	14	(142)	(188)	106
Total other income (expense), net	30	(142)	375	106
Income from continuing operations before income tax expense	25,593	21,457	102,839	91,942
Operating Segments [Member] | Benefits and Insurance Services [Member]
Segment Reporting Information [Line Items]
Revenue	76,960	70,069	225,342	220,152
Operating expenses	63,390	59,399	185,836	181,697
Gross margin	13,570	10,670	39,506	38,455
Operating income	13,570	10,670	39,506	38,455
Other income (expense):
Interest expense	(14)	(7)	(38)	(96)
Other income (expense), net	9	129	204	351
Total other income (expense), net	(5)	122	166	255
Income from continuing operations before income tax expense	13,565	10,792	39,672	38,710
Operating Segments [Member] | National Practices [Member]
Segment Reporting Information [Line Items]
Revenue	9,036	8,035	26,633	24,343
Operating expenses	8,104	7,514	24,308	22,356
Gross margin	932	521	2,325	1,987
Operating income	932	521	2,325	1,987
Other income (expense):
Other income (expense), net			1
Total other income (expense), net			1
Income from continuing operations before income tax expense	932	521	2,326	1,987
Corporate and Other [Member]
Segment Reporting Information [Line Items]
Operating expenses	9,421	7,148	21,799	17,757
Gross margin	(9,421)	(7,148)	(21,799)	(17,757)
Corporate general & admin	11,670	10,279	33,916	30,300
Operating income	(21,091)	(17,427)	(55,715)	(48,057)
Other income (expense):
Interest expense	(1,507)	(1,607)	(4,471)	(5,115)
Gain (loss) on sale of operations, net	(161)		(161)	663
Other income (expense), net	6,744	3,156	12,699	2,087
Total other income (expense), net	5,076	1,549	8,067	(2,365)
Income from continuing operations before income tax expense	$ (16,015)	$ (15,878)	$ (47,648)	$ (50,422)

Leases - Additional Information

Leases - Additional Information (Detail) - USD ($) $ in Millions	Jan. 02, 2019	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Lessee Lease Description [Line Items]
Operating lease, Percentage of office facilities	96.00%			97.00%
Operating lease, option to extend				Our leases have remaining lease terms of 1 year to 11 years. These leases generally contain renewal options for periods ranging from two to five years. Because the Company is not reasonably certain to exercise these renewal options, the options are not considered in determining the lease term, and associated potential option payments are excluded from lease payments.
Lessee, Operating Lease, Existence of Option to Extend [true false]				true
Operating lease expense						$ 38	$ 38.4	$ 37
Operating lease payments to related parties		$ 0.6	$ 1.8	$ 0.8	$ 2.5
Minimum [Member]
Lessee Lease Description [Line Items]
Operating lease, Remaining lease term				1 year
Operating lease, renewal term		2 years		2 years
Maximum [Member]
Lessee Lease Description [Line Items]
Operating lease, Remaining lease term				11 years
Operating lease, renewal term		5 years		5 years

Leases - Schedule of Balance Sh

Leases - Schedule of Balance Sheet Information Related to Operating Leases (Detail) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
Operating lease ROU assets	$ 148,870
Current portion of operating lease liabilities	29,513
Noncurrent portion of operating lease liabilities	139,796
Total operating lease liabilities	$ 169,309
Weighted-average remaining lease term	6 years 10 months 24 days
Weighted-average discount rate	3.90%

Leases - Schedule of Lease Expe

Leases - Schedule of Lease Expense and Other Lease Information (Detail) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Leases [Abstract]
Operating lease cost	$ 9,406	$ 27,864
Cash paid for amounts included in measurement of lease liabilities
Operating cash flows from operating leases	$ 9,535	$ 27,994

Leases - Schedule of Maturity o

Leases - Schedule of Maturity of Operating Lease Liabilities (Detail) $ in Thousands	Sep. 30, 2019USD ($)
Leases [Abstract]
2019	$ 8,965
2020	34,067
2021	31,135
2022	25,068
2023	23,342
Thereafter	84,910
Total undiscounted lease payments	207,487
Less: imputed interest	(38,178)
Total lease liabilities	$ 169,309

Leases - Schedule of Maturity_2

Leases - Schedule of Maturity of Operating Lease Commitments (Detail) $ in Thousands	Dec. 31, 2018USD ($)
Leases [Abstract]
2019	$ 34,256
2020	30,419
2021	26,172
2022	20,358
2023	18,981
Thereafter	65,854
Total future minimum rental commitments	$ 196,040