0000000000-18-037617.txt : 20190215
0000000000-18-037617.hdr.sgml : 20190215
20181210151819
ACCESSION NUMBER: 0000000000-18-037617
CONFORMED SUBMISSION TYPE: UPLOAD
PUBLIC DOCUMENT COUNT: 2
FILED AS OF DATE: 20181210
FILED FOR:
COMPANY DATA:
COMPANY CONFORMED NAME: CBIZ, Inc.
CENTRAL INDEX KEY: 0000944148
STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389]
IRS NUMBER: 222769024
STATE OF INCORPORATION: DE
FISCAL YEAR END: 1231
FILING VALUES:
FORM TYPE: UPLOAD
BUSINESS ADDRESS:
STREET 1: 6050 OAK TREE BOULEVARD, SOUTH
STREET 2: SUITE 500
CITY: CLEVELAND
STATE: OH
ZIP: 44131
BUSINESS PHONE: 2164479000
MAIL ADDRESS:
STREET 1: 6050 OAK TREE BOULEVARD, SOUTH
STREET 2: SUITE 500
CITY: CLEVELAND
STATE: OH
ZIP: 44131
FORMER COMPANY:
FORMER CONFORMED NAME: CENTURY BUSINESS SERVICES INC
DATE OF NAME CHANGE: 19980218
FORMER COMPANY:
FORMER CONFORMED NAME: INTERNATIONAL ALLIANCE SERVICES INC
DATE OF NAME CHANGE: 19961031
PUBLIC REFERENCE ACCESSION NUMBER: 0001564590-18-004128
LETTER
1
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TEXT-EXTRACT
2
filename2.txt
December 10, 2018
Ware H. Grove
Chief Financial Officer
CBIZ, Inc.
6050 Oak Tree Boulevard, South
Suite 500
Cleveland, Ohio 44131
Re: CBIZ, Inc.
Form 10-K for the Fiscal Year Ended December 31, 2017
Filed March 1, 2018
Form 10-Q for the Quarterly Period Ended September 30, 2018
Filed November 1, 2018
File No. 001-32961
Dear Mr. Grove:
We have reviewed your November 28, 2018 response to our comment letter
and have the
following comments. In some of our comments, we may ask you to provide us with
information
so we may better understand your disclosure.
Please respond to these comments within ten business days by providing
the requested
information or advise us as soon as possible when you will respond. If you do
not believe our
comments apply to your facts and circumstances, please tell us why in your
response.
After reviewing your response to these comments, we may have additional
comments. Unless we note otherwise, our references to prior comments are to
comments in our
November 8, 2018 letter.
Form 10-Q for the Quarterly Period Ended September 30, 2018
Notes to the Condensed Consolidated Financial Statements
Note 3. Revenue, page 12
1. We note from your response to prior comment 1 that you do not consider
your Benefit and
Insurance Services practice group's commissions to be incremental costs
of obtaining a
contract. Please tell us how you arrived at this conclusion. Refer to ASC
340-40-25-2. In
addition, tell us the total amount of commissions expense recorded for
contracts with
terms in excess of one year during the nine months ended September 30,
2018.
Ware H. Grove
CBIZ, Inc.
December 10, 2018
Page 2
2. We note your response to prior comment 5. Please revise in future
filings to disclose that
advisory services revenue is calculated on the estimated value of
assets under
management and is adjusted when the actual value is provided.
You may contact Diane Fritz, Staff Accountant, at 202-551-3331 or
Christine Dietz,
Assistant Chief Accountant, at 202-551-3408 with any questions.
Sincerely,
FirstName LastNameWare H. Grove
Division of
Corporation Finance
Comapany NameCBIZ, Inc.
Office of
Information Technologies
December 10, 2018 Page 2 and Services
FirstName LastName