TruBridge (TBRG) 10-Q 7 Nov 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 30, 2013	Nov. 06, 2013
Document and Entity Information [Abstract]	'	'
Entity Registrant Name	'COMPUTER PROGRAMS & SYSTEMS INC	'
Entity Central Index Key	'0001169445	'
Current Fiscal Year End Date	'--12-31	'
Entity Filer Category	'Accelerated Filer	'
Document Type	'10-Q	'
Document Period End Date	30-Sep-13	'
Document Fiscal Year Focus	'2013	'
Document Fiscal Period Focus	'Q3	'
Amendment Flag	'false	'
Trading Symbol	'CPSI	'
Entity Common Stock, Shares Outstanding	'	11,159,142

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 30, 2013	Dec. 31, 2012
Current assets:	'	'
Cash and cash equivalents	$2,913,561	$8,912,457
Investments	10,699,265	10,674,609
Accounts receivable, net of allowance for doubtful accounts of $1,192,000 and $1,124,000, respectively	21,608,740	19,704,767
Financing receivables, current portion, net	28,932,277	4,618,131
Inventories	1,234,425	1,682,008
Deferred tax assets	2,500,198	2,463,567
Prepaid income taxes	0	1,064,515
Prepaid expenses and other	1,003,558	1,081,421
Total current assets	68,892,024	50,201,475
Property and equipment	'	'
Land	2,848,276	2,848,276
Buildings and improvements	9,301,557	9,067,504
Maintenance equipment	2,071,230	2,588,452
Computer equipment	5,887,139	5,795,707
Leasehold improvements	4,543,559	3,067,756
Office furniture and equipment	3,566,609	2,845,548
Automobiles	341,387	314,905
Property and equipment, gross	28,559,757	26,528,148
Less accumulated depreciation	-8,775,985	-7,498,174
Property and equipment, net	19,783,772	19,029,974
Financing receivables, net of current portion	769,219	7,862,833
Total assets	89,445,015	77,094,282
Current liabilities:	'	'
Accounts payable	2,931,759	2,980,174
Deferred revenue	10,695,093	7,452,612
Accrued vacation	3,880,667	3,506,106
Income taxes payable	537,626	0
Other accrued liabilities	5,339,301	3,777,068
Total current liabilities	23,384,446	17,715,960
Deferred tax liabilities	2,073,696	2,176,130
Stockholders’ equity:	'	'
Common stock, $0.001 par value; 30,000,000 shares authorized; 11,159,142 and 11,077,672 shares issued and outstanding	11,159	11,078
Additional paid-in capital	33,897,775	32,848,101
Accumulated other comprehensive income	15,302	27,693
Retained earnings	30,062,637	24,315,320
Total stockholders’ equity	63,986,873	57,202,192
Total liabilities and stockholders’ equity	$89,445,015	$77,094,282

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 30, 2013	Dec. 31, 2012
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]	'	'
Accounts receivable, net of allowance for doubtful accounts	$1,192	$1,124
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	11,159,142	11,077,672
Common stock, shares outstanding	11,159,142	11,077,672

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Sales revenues:	'	'	'	'
System sales	$16,184,926	$17,560,958	$59,283,594	$52,464,069
Support and maintenance	17,996,814	16,782,149	53,411,592	50,326,970
Business management, consulting and managed IT services	12,597,904	10,830,683	36,894,310	32,603,247
Total sales revenues	46,779,644	45,173,790	149,589,496	135,394,286
Costs of sales:	'	'	'	'
System sales	11,241,680	11,527,792	37,575,720	36,106,338
Support and maintenance	7,134,147	7,110,246	21,547,031	20,636,521
Business management, consulting and managed IT services	7,749,519	6,520,924	22,216,913	19,230,443
Total costs of sales	26,125,346	25,158,962	81,339,664	75,973,302
Gross profit	20,654,298	20,014,828	68,249,832	59,420,984
Operating expenses:	'	'	'	'
Sales and marketing	3,286,431	3,379,258	10,997,045	10,660,546
General and administrative	6,341,999	6,644,902	22,969,561	19,845,107
Total operating expenses	9,628,430	10,024,160	33,966,606	30,505,653
Operating income	11,025,868	9,990,668	34,283,226	28,915,331
Other income:	'	'	'	'
Interest income	113,428	261,968	386,727	610,459
Total other income	113,428	261,968	386,727	610,459
Income before taxes	11,139,296	10,252,636	34,669,953	29,525,790
Provision for income taxes	3,870,058	3,327,978	11,971,360	8,690,820
Net income	$7,269,238	$6,924,658	$22,698,593	$20,834,970
Net income per share-basic (in dollars per share)	$0.66	$0.63	$2.05	$1.88
Net income per share-diluted (in dollars per share)	$0.66	$0.63	$2.05	$1.88
Weighted average shares outstanding	'	'	'	'
Basic (in shares)	11,085,164	11,065,380	11,081,244	11,064,045
Diluted (in shares)	11,085,164	11,065,380	11,081,244	11,064,045
Dividends declared per share (in dollars per share)	$0.51	$0.46	$1.53	$1.38

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Statement of Other Comprehensive Income [Abstract]	'	'	'	'
Net income	$7,269,238	$6,924,658	$22,698,593	$20,834,970
Other comprehensive income(loss), net of tax	'	'	'	'
Unrealized gain(loss) on investments available for sale, net of tax	1,383	7,065	-12,391	22,656
Total other comprehensive income(loss), net of tax	1,383	7,065	-12,391	22,656
Comprehensive income	$7,270,621	$6,931,723	$22,686,202	$20,857,626

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS' EQUITY (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]
Balance, Value at December 31, 2012 at Dec. 31, 2012	$57,202,192	$11,078	$32,848,101	$27,693	$24,315,320
Balance, Shares at December 31, 2012 at Dec. 31, 2012	'	11,077,672	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Net income	22,698,593	'	'	'	22,698,593
Unrealized loss on investments held for sale, net of tax	-12,391	'	'	-12,391	'
Issuance of restricted stock	'	81,470	'	'	'
Issuance of restricted stock (in shares)	0	81	-81	'	'
Stock-based compensation	1,059,314	'	1,059,314	'	'
Dividends	-16,951,276	'	'	'	-16,951,276
Income tax benefit from restricted stock dividends	46,039	'	46,039	'	'
Deficient tax benefit from restricted stock	-55,598	'	-55,598	'	'
Balance, Value at September 30, 2013 at Sep. 30, 2013	$63,986,873	$11,159	$33,897,775	$15,302	$30,062,637
Balance, Shares at September 30, 2013 at Sep. 30, 2013	'	11,159,142	'	'	'

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Operating Activities	'	'
Net income	$22,698,593	$20,834,970
Adjustments to net income:	'	'
Provision for bad debt	2,113,244	684,877
Deferred taxes	-131,370	-16,157
Stock based compensation	1,059,314	929,779
Deficient tax benefit from restricted stock	55,598	96,934
Income tax benefit from restricted stock dividends	-46,039	-46,805
Depreciation	2,561,848	2,342,203
Changes in operating assets and liabilities:	'	'
Accounts receivable	-2,610,251	-2,901,563
Financing receivables	-18,627,498	-4,939,550
Inventories	447,583	-821,609
Prepaid expenses and other	77,862	-798,880
Accounts payable	-48,415	706,413
Deferred revenue	3,242,481	1,529,810
Other liabilities	1,936,794	1,259,627
Prepaid income taxes/income taxes payable	1,592,582	-905,121
Net cash provided by operating activities	14,322,326	17,954,928
Investing Activities	'	'
Purchases of property and equipment	-3,315,646	-2,323,977
Purchases of investments	-2,723,501	-1,146,151
Sale of investments	2,678,760	0
Net cash used in investing activities	-3,360,387	-3,470,128
Financing Activities	'	'
Dividends paid	-16,951,276	-15,268,238
Deficient tax benefit from restricted stock	-55,598	-96,934
Income tax benefit from restricted stock dividends	46,039	46,805
Net cash used in financing activities	-16,960,835	-15,318,367
Decrease in cash and cash equivalents	-5,998,896	-833,567
Cash and cash equivalents at beginning of period	8,912,457	6,664,482
Cash and cash equivalents at end of period	2,913,561	5,830,915
Supplemental disclosure of cash flow information	'	'
Cash paid for interest	0	0
Cash paid for income taxes, net of refund	10,569,288	8,880,752
Reclassification of inventory to property and equipment	0	372,508
Write-off of fully depreciated assets	$1,222,325	$8,687,631

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
BASIS OF PRESENTATION	'
	BASIS OF PRESENTATION
	Basis of Presentation
	The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the “SEC”) and include all adjustments that, in the opinion of management, are necessary for a fair presentation of the results of the periods presented. All such adjustments are considered of a normal recurring nature. Quarterly and interim results of operations are not necessarily indicative of annual results.
	Certain footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements of Computer Programs and Systems, Inc. ("CPSI" or the "Company") for the year ended December 31, 2012 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2012.
	Principles of Consolidation
	The condensed consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), a wholly-owned subsidiary of CPSI. All significant intercompany balances and transactions have been eliminated.
	Reclassifications
	With the formation of TruBridge in January 2013 as a wholly-owned subsidiary of the Company focusing exclusively on providing business management, consulting and managed information technology ("IT") services to rural and community healthcare organizations, the Company's presentation of certain revenues and related costs of sales within its Condensed Consolidated Statements of Income was changed as follows:
	•	The Company's consulting and managed IT services revenues and related costs of sales are now included under the caption "Business management, consulting and managed IT services" within the accompanying Condensed Consolidated Statements of Income. These amounts were formerly included as a component of "Support and maintenance" within the Condensed Statements of Income.
	•	The former captioned item "Business management services" within the Condensed Statements of Income has been changed to "Business management, consulting and managed IT services" to reflect the additional revenue streams included under the recaptioned item as a result of the aforementioned reclassifications.
	These reclassifications had no effect on previously reported total sales revenues, total costs of sales, gross profit, operating income, income before taxes or net income.
	Amounts presented for the three and nine months ended September 30, 2012 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three and nine months ended September 30, 2012:
		Three Months Ended September 30, 2012				Nine Months Ended September 30, 2012
	Sales revenues:
	Support and maintenance	$	(1,389,412	)		$	(4,378,021	)
	Business management, consulting and managed IT services	$	1,389,412			$	4,378,021
	Costs of sales:
	Support and maintenance	$	(791,734	)		$	(2,447,409	)
	Business management, consulting and managed IT services	$	791,734			$	2,447,409
	Additionally, effective September 30, 2013, the Company changed its presentation of liabilities arising from unrecognized tax benefits related to uncertain tax positions. These amounts, formerly included as a component of "Other accrued liabilities" within the Condensed Consolidated Balance Sheets, are now included as a component of "Income taxes payable" or "Prepaid income taxes" (as determined by the status of the Company's overall federal and state income tax position at the respective balance sheet dates) within the Condensed Consolidated Balance Sheets. The purpose of this change was to present the entirety of the Company's overall federal and state income tax position under a single caption within the Condensed Consolidated Balance Sheets. Amounts presented in the accompanying Condensed Consolidated Balance Sheet at December 31, 2012 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified as of December 31, 2012:
			31-Dec-12
	Assets:
	Prepaid income taxes		$	(744,705	)
	Liabilities and Stockholders' Equity
	Other accrued liabilities		$	(744,705	)

REVENUE_RECOGNITION

REVENUE RECOGNITION	9 Months Ended
	Sep. 30, 2013
Revenue Recognition [Abstract]	'
REVENUE RECOGNITION	'
	REVENUE RECOGNITION
	The Company recognizes revenue in accordance with accounting principles generally accepted in the United States of America, principally those required by the Software topic and Revenue Recognition subtopic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (the “Codification”) and those prescribed by the SEC.
	The Company's revenue is generated from three sources:
	•	System Sales - the sale of information systems, which includes perpetual software licenses, conversion, installation and training services, hardware and peripherals;
	•	Support and Maintenance - the provision of system support services, which includes software application support, hardware maintenance, continuing education, "Software as a Service" (or "SaaS") services, and forms and supplies; and
	•	Business Management, Consulting and Managed IT Services - the provision of business management services, which includes electronic billing, statement processing, payroll processing, accounts receivable management, contract management and insurance services, as well as Internet service provider ("ISP") services and consulting and managed IT services (collectively, "other professional IT services").
	System Sales, Software Application Support and Hardware Maintenance
	The Company enters into contractual obligations to sell hardware, perpetual software licenses, conversion, installation and training services, and software application support and hardware maintenance services. On average, the Company is able to complete a system installation in three to four weeks. The methods employed by the Company to recognize revenue, which are discussed by element below, achieve results materially consistent with the provisions of Accounting Standards Update (“ASU”) 2009-13, Multiple-Deliverable Revenue Arrangements, due to the relatively short period during which there are multiple undelivered elements, the relatively small amount of non-software related elements in the system sale arrangements, and the limited number of contracts in-process at the end of each reporting period. The Company recognizes revenue on the elements noted above as follows:
	•	Software application support and hardware maintenance – We have established vendor-specific objective evidence (“VSOE”) of the fair value of our software application support and hardware maintenance services by reference to the price our customers are required to pay for the services when sold separately via renewals. Support and maintenance revenue is recognized on a straight-line basis over the term of the maintenance contract, which is generally three to five years.
	•	Hardware – We recognize revenue for hardware upon shipment. The selling price of hardware is based on management’s best estimate of selling price, which consists of cost plus a targeted margin.
	•	Perpetual software licenses and conversion, installation and training services – The selling price of perpetual software licenses and conversion, installation and training services is based on management’s best estimate of selling price. In determining management’s best estimate of selling price, we consider the following: (1) competitor pricing, (2) supply and demand of installation staff, (3) overall economic conditions, and (4) our pricing practices as they relate to discounts. With the exception of certain arrangements with extended payment terms that were entered into in 2012 and that are not comparable to our historical and current arrangements (see Note 8), the method of recognizing revenue for the perpetual license of the associated modules included in the arrangement, and the related conversion, installation and training services over the term the services are performed, is on a module by module basis as the respective conversion, installation and training for each specific module is completed, as this is representative of the pattern of provision of these services.
	SaaS, ISP, and Other Professional IT Services
	The Company accounts for SaaS services in accordance with the requirements of the Hosting Arrangement section under the Software topic and Revenue Recognition subtopic of the Codification. The Codification states that the software elements of SaaS services should not be accounted for as a hosting arrangement “if the customer has the contractual right to take possession of the software at any time during the hosting period without significant penalty and it is feasible for the customer to either run the software on its own hardware or contract with another party unrelated to the vendor to host the software.” Each SaaS contract entered into by the Company includes a system purchase and buyout clause, and this clause specifies the total amount of the system buyout. In addition, a clause is included in the contract which states that should the system be bought out by the customer, the customer would be required to enter into a general support agreement (for post-contract support services) for the remainder of the original SaaS term. Accordingly, the Company has concluded that SaaS customers do not have the right to take possession of the system without significant penalty (i.e., the purchase price of the system), resulting in the determination that these contracts are service contracts for which revenue is recognized when the services are performed.
	The Company will occasionally provide ISP and other professional IT services. We consider these services to be non-software elements. The selling price of these services is based on third-party evidence of selling price of similar services. Revenue from this element is recognized as the services are performed.
	Business Management Services
	Business management services consist of electronic billing services, statement processing services, payroll processing, accounts receivable management services, contract management and insurance services. While business management service arrangements are contracts separate from the system sale and support and maintenance contracts, these contracts are sometimes executed within a short time frame of each other. The selling price of these services is based on VSOE of fair value by reference to the rate at which our customers renew as well as the rate at which the services are sold to customers when the business management services agreement is not executed within a short time frame of the system sale and support and maintenance contracts. Because the pricing is transaction based (per unit pricing), customers are billed and revenue recognized as services are performed based on transaction levels.

OTHER_ACCRUED_LIABILITIES

OTHER ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
OTHER ACCRUED LIABILITIES	'
	OTHER ACCRUED LIABILITIES
	Other accrued liabilities are comprised of the following:
		September 30,		December 31,
		2013		2012
	Salaries and benefits	$	3,520,136	$	2,155,435
	Commissions	616,092		716,087
	Self-insurance reserves	663,100		633,700
	Other	539,973		271,846
		$	5,339,301	$	3,777,068

INVESTMENTS

INVESTMENTS	9 Months Ended
	Sep. 30, 2013
Investments, Debt and Equity Securities [Abstract]	'
INVESTMENTS	'
	INVESTMENTS
	The Company accounts for investments in accordance with FASB Codification topic, Investments – Debt and Equity Securities. Accordingly, investments are classified as available-for-sale securities and are reported at fair value, with unrealized gains and losses excluded from earnings and reported in a separate component of stockholders’ equity. The Company’s management determines the appropriate classification of investments in fixed income securities at the time of acquisition and re-evaluates the classification at each balance sheet date. An average cost method is used for purposes of determining the cost of investments sold.
	Investments are comprised of the following at September 30, 2013:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	2,719,151	$	—		$	—		$	2,719,151
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,919,862		875			(194		)	2,920,543
	Mortgaged-backed securities	81,458		2,721			—			84,179
	Corporate bonds	4,954,113		23,075			(1,796		)	4,975,392
		$	10,674,584	$	26,671		$	(1,990	)	$	10,699,265
	Shown below are the amortized cost and estimated fair value of securities with fixed maturities at September 30, 2013, by contract maturity date. Actual maturities may differ from contractual maturities because issuers of certain securities retain early call or prepayment rights.
		Amortized		Fair
		Cost		Value
	Due in 2013	$	3,576,082	$	3,578,075
	Due in 2014	4,258,383		4,269,667
	Due in 2015	2,608,736		2,618,394
	Due in 2016	149,925		148,950
	Due thereafter	81,458		84,179
		$	10,674,584	$	10,699,265
	Investments were comprised of the following at December 31, 2012:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	449,420	$	—		$	—		$	449,420
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,381,313		1,031			(565		)	2,381,779
	Mortgaged-backed securities	93,458		2,146			—			95,604
	Corporate bonds	7,705,914		53,236			(11,344		)	7,747,806
		$	10,630,105	$	56,413		$	(11,909	)	$	10,674,609
	The following table shows the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous loss position, at September 30, 2013 and December 31, 2012, respectively:
		At September 30, 2013
		Less than 12 Months					12 Months or More						Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
		Value		Losses			Value			Losses			Value		Losses
	Obligations of U.S. Treasury, U.S. government corporations and agencies	$	282,271	$	(194	)	$	—		$	—		$	282,271	$	(194	)
	Corporate bonds	148,950		(975		)	162,728			(821		)	311,678		(1,796		)
		$	431,221	$	(1,169	)	$	162,728		$	(821	)	$	593,949	$	(1,990	)
		At December 31, 2012
		Less than 12 Months					12 Months or More						Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
		Value		Losses			Value			Losses			Value		Losses
	Obligations of U.S. Treasury, U.S. government corporations and agencies	$	1,649,980	$	(565	)	$	—		$	—		$	1,649,980	$	(565	)
	Corporate bonds	243,612		(9,800		)	668,748			(1,544		)	912,360		(11,344		)
		$	1,893,592	$	(10,365	)	$	668,748		$	(1,544	)	$	2,562,340	$	(11,909	)
	Our investment portfolio, including those securities in unrealized loss positions at September 30, 2013, is comprised almost entirely of investment-grade corporate and government debt securities. The Company does not intend to sell the investments that are in an unrealized loss position, and it is not likely that the Company will be required to sell any investments before recovery of their amortized cost basis. As a result, the Company has determined that the unrealized losses are deemed to be temporary impairments as of September 30, 2013. The Company believes that the unrealized losses generally are caused by liquidity discounts and increases in risk premiums required by market participants rather than an adverse change in cash flows or a fundamental weakness in the credit quality of the issuer or underlying assets.

NET_INCOME_PER_SHARE

NET INCOME PER SHARE	9 Months Ended
	Sep. 30, 2013
Earnings Per Share [Abstract]	'
NET INCOME PER SHARE	'
	NET INCOME PER SHARE
	The Company presents both basic and diluted earnings per share (“EPS”) amounts. Basic EPS is calculated by dividing net income by the weighted average number of common shares outstanding during the period presented. Diluted EPS amounts are based upon the weighted average number of common and common equivalent shares outstanding during the period presented. There were no dilutive shares outstanding for the three or nine month periods ended September 30, 2013 or September 30, 2012.

INCOME_TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
INCOME TAXES	'
	INCOME TAXES
	The Company accounts for income taxes in accordance with FASB’s Codification topic, Income Taxes. Deferred income taxes arise from the temporary differences in the recognition of income and expenses for tax purposes. A valuation allowance is established when the Company believes that it is more likely than not that some portion of its deferred tax assets will not be realized. Deferred tax assets and liabilities are comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,			December 31,
		2013			2012
	Deferred tax assets:
	Accounts receivable and financing receivables	$	1,076,614		$	696,672
	Accrued vacation	1,263,852			1,367,381
	Stock-based compensation	323,088			351,850
	Accrued liabilities	170,748			432,707
	Total deferred tax assets	$	2,834,302		$	2,848,610
	Deferred tax liabilities:
	Other comprehensive income	$	9,279		$	16,974
	Depreciation	2,398,521			2,544,199
	Total deferred tax liabilities	$	2,407,800		$	2,561,173
	Significant components of the Company’s income tax provision in the Condensed Consolidated Statements of Income for the nine months ended September 30 are as follows:
		2013			2012
	Current provision:
	Federal	$	10,396,557		$	7,996,220
	State	1,706,173			710,757
	Deferred provision:
	Federal	(117,896		)	(14,500		)
	State	(13,474		)	(1,657		)
	Total income tax provision	$	11,971,360		$	8,690,820
	The difference between income taxes at the U.S. federal statutory income tax rate of 35% and those reported in the Condensed Consolidated Statements of Income for the nine months ended September 30 is as follows:
		2013			2012
	Income taxes at U.S. Federal statutory rate	$	12,134,483		$	10,332,605
	Provision-to-return adjustments	(210,673		)	(1,889,311		)
	State income taxes, net of federal tax effect	1,234,907			1,059,289
	Domestic production activities deduction	(1,086,617		)	(880,002		)
	Tax credits	(439,600		)	—
	Uncertain tax positions	389,284			13,359
	Other	(50,424		)	54,880
	Total income tax provision	$	11,971,360		$	8,690,820
	The provision-to-return adjustments presented above for the nine months ended September 30, 2012 are primarily related to differences between the Domestic Production Activities Deduction reported on the 2011 federal income tax return and amounts previously estimated. As a result of these provision-to-return adjustments, primarily recorded during the second quarter of 2012, our effective tax rates for the three and nine months ended September 30, 2013 are significantly higher than during the same prior year periods. Our effective tax rates for the three and nine months ended September 30, 2013 were 34.7% and 34.5%, respectively, compared to 32.5% and 29.4% for the three and nine months ended September 30, 2012.
	The Company had unrecognized tax benefits of $1,133,989 related to uncertain tax positions as of September 30, 2013 under the provisions of FASB Codification topic, Income Taxes, which is recorded in income taxes payable within the Condensed Consolidated Balance Sheet. No accrued interest or penalties for such positions is recorded as such potential amounts are considered immaterial. The federal returns for the tax years 2004 through 2009 are currently under examination by the Internal Revenue Service, primarily in relation to research credits and Domestic Production Activities Deduction amounts claimed on those returns, as amended, by the Company. The federal returns for tax years 2010 through 2012 remain open to examination, and the tax years 2006 through 2012 remain open to examination by certain other taxing jurisdictions to which the Company is subject.

STOCKBASED_COMPENSATION_AND_EM

STOCK-BASED COMPENSATION AND EMPLOYEE INCENTIVE PROGRAMS	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
STOCK-BASED COMPENSATION AND EMPLOYEE INCENTIVE PROGRAMS	'
	STOCK-BASED COMPENSATION AND EMPLOYEE INCENTIVE PROGRAMS
	Stock-based compensation cost is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee’s or non-employee director’s requisite service period.
	The following table shows total stock-based compensation expense for the three and nine months ended September 30, 2013 and 2012, included in the Condensed Consolidated Statements of Income:
		Three Months Ended						Nine Months Ended
		30-Sep-13			30-Sep-12			30-Sep-13				30-Sep-12
	Costs of sales	$	114,999		$	114,999		$	344,997			$	344,997
	Operating expenses	240,421			200,001			714,317				584,782
	Pre-tax stock-based compensation expense	355,420			315,000			1,059,314				929,779
	Less: income tax effect	138,614			122,850			413,132				362,614
	Net stock-based compensation expense	$	216,806		$	192,150		$	646,182			$	567,165
	2005 Restricted Stock Plan
	On April 18, 2011, the Compensation Committee of the Board of Directors approved the grant of a total of 100,346 shares of restricted stock, effective April 18, 2011, to certain executive officers of the Company. The grant date fair value was $60.79 per share. Under the terms of the restricted stock award agreements with the executive officers, the shares of restricted stock are scheduled to vest in five equal annual installments commencing on April 18, 2012 and each April 18 thereafter, assuming that the recipient of the award continues to serve as an executive officer of the Company on each applicable vesting date. Compensation expense for this grant is being recognized on a straight-line basis over five years.
	On October 31, 2012, the Compensation Committee of the Board of Directors approved the grant of a total of 12,292 shares of restricted stock, effective October 31, 2012, to two executive officers of the Company. The grant date fair value was $48.81 per share. Under the terms of the restricted stock award agreements with the executive officers, the shares of restricted stock are scheduled to vest in five equal annual installments commencing on October 31, 2013 and each October 31 thereafter, assuming that the recipient of the award continues to serve as an executive officer of the Company on each applicable vesting date. Compensation expense for this grant is being recognized on a straight-line basis over five years.
	On September 25, 2013, the Compensation Committee of the Board of Directors approved the grant of a total of 79,080 shares of restricted stock, effective September 25, 2013, to certain executive officers of the Company. The grant date fair value was $57.54 per share. Under the terms of the restricted stock award agreements with the executive officers, the shares of restricted stock are scheduled to vest in four equal annual installments commencing on September 25, 2014 and each September 25 thereafter, assuming that the recipient of the award continues to serve as an executive officer of the Company on each applicable vesting date. Compensation expense for this grant is being recognized on a straight-line basis over four years.
	2012 Restricted Stock Plan for Non-Employee Directors
	On June 18, 2012, the Compensation Committee of the Board of Directors approved the grant of 2,160 shares of restricted stock, effective June 18, 2012, to the five non-employee directors of the Company under the Company’s 2012 Restricted Stock Plan for Non-Employee Directors. The grant date fair value was $55.55 per share. Under the terms of the restricted stock award agreements with the non-employee directors, the shares of restricted stock are scheduled to vest on the third anniversary of the date of grant, assuming that the recipient of the grant continues to serve as a director of the Company on the vesting date. Compensation expense for this grant is being recognized on a straight-line basis over three years.
	On March 4, 2013, the Compensation Committee of the Board of Directors approved the grant of a total of 2,390 shares of restricted stock, effective March 4, 2013, to the five non-employee directors of the Company under the Company's 2012 Restricted Stock Plan for Non-Employee Directors. The grant date fair value was $52.32 per share. Under the terms of the restricted stock award agreements with the non-employee directors, the shares of restricted stock are scheduled to vest on the third anniversary of the date of grant, assuming that the recipient of the grant continues to serve as a director of the Company on the vesting date. Compensation expense for this grant is being recognized on a straight-line basis over three years.
	A summary of activity under the 2005 Restricted Stock Plan and the 2012 Restricted Stock Plan for Non-Employee Directors (the “Plans”) for the nine months ended September 30, 2013 and 2012 is as follows:
		Nine Months Ended September 30, 2013					Nine Months Ended September 30, 2012
		Shares		Weighted-Average			Shares			Weighted-Average
				Grant-Date						Grant-Date
				Fair Value						Fair Value
	Nonvested stock outstanding at beginning of period	94,729		$	59.12		100,346			$	60.79
	Granted	81,470		57.39			2,160			55.55
	Vested	(20,069	)	60.79			(20,069	)		60.79
	Nonvested stock outstanding at end of period	156,130		$	58.47		82,437			$	60.65
	As of September 30, 2013, there was $8,313,817 of unrecognized compensation cost related to non-vested restricted stock granted under the Plans.
	2013 Incentive Program
	On March 4, 2013, the Board of Directors, upon the recommendation of the Compensation Committee, adopted a short-term incentive program for 2013 for the executive officers of the Company, other than executive officers earning any commission-based compensation (the “2013 Incentive Program”). Under the 2013 Incentive Program, certain executive officers of the Company were granted a short-term incentive cash bonus opportunity based on the achievement of a specified level of financial performance, specifically the Company’s earnings before interest, income taxes, depreciation and amortization (“EBITDA”) in 2013 (“2013 EBITDA”) compared to the Company’s EBITDA in 2012 (“2012 EBITDA”).
	Participants in the 2013 Incentive Program will receive 100% of their target award amount if the Company’s 2013 EBITDA is 105% of 2012 EBITDA, 75% of the target award amount if the Company achieves a minimum threshold level of performance (2013 EBITDA reaching 95% of 2012 EBITDA), and a maximum of 150% of the target award amount for a maximum level of performance (2013 EBITDA equaling or exceeding 130% of 2012 EBITDA). No payments are to be made for performance below the specified threshold amount. Payouts between the threshold and maximum are calculated by the Compensation Committee using the interpolation process described in the 2013 Incentive Program. The Compensation Committee may make adjustments to the terms and conditions of, and the criteria included in, awards under the 2013 Incentive Program in recognition of unusual or nonrecurring events affecting a participant or the Company, or the financial statements of the Company, or in certain other instances specified in the 2013 Incentive Program.
	Awards earned under the 2013 Incentive Program are to be paid solely in cash. In addition, awards pursuant to the 2013 Incentive Program are subject to recovery or adjustments by the Company in certain circumstances in which the operating results on which payment was based are restated or otherwise adjusted or in the event that a participant’s conduct is not in good faith and materially disrupts, damages, impairs or interferes with the business of the Company.

FINANCING_RECEIVABLES

FINANCING RECEIVABLES	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
FINANCING RECEIVABLES	'
	FINANCING RECEIVABLES
	Short-Term Payment Plans
	The Company has sold information and patient care systems to certain healthcare providers under short-term payment plans, which typically have expected terms from 3 to 12 months. These receivables, included in the current portion of financing receivables, were comprised of the following on September 30, 2013 and December 31, 2012:
		September 30,			December 31,
		2013			2012
	Short-term payment plans, gross	$	28,496,248		$	448,487
	Less: allowance for losses	(1,424,812		)	(22,424		)
	Less: unearned income	—			—
	Short-term payment plans, net	$	27,071,436		$	426,063
	The significant increase in amounts due under short-term payment plans from December 31, 2012 to September 30, 2013 is due to those factors described under the caption "Second Generation Meaningful Use Installment Plans" below.
	Sales-Type Leases
	Additionally, the Company leases its information and patient care systems to certain healthcare providers under sales-type leases expiring in various years through 2017. These receivables typically have terms from two to five years, bear interest at various rates, and are usually collateralized by a security interest in the underlying assets. Since the Company has a history of successfully collecting amounts due under the original payment terms of these extended payment arrangements without making any concessions to its customers, the Company satisfies the requirement for revenue recognition. The Company’s history with these types of extended payment term arrangements supports management’s assertion that revenues are fixed and determinable and collection is probable.
	The components of these lease receivables were as follows on September 30, 2013 and December 31, 2012:
		September 30,			December 31,
		2013			2012
	Sales-type leases, gross	3,172,959			13,665,300
	Less: allowance for losses	(144,144		)	(639,891		)
	Less: unearned income	(398,755		)	(970,508		)
	Sales-type leases, net	$	2,630,060		$	12,054,901
	The significant decrease in amounts due under sales-type leases from December 31, 2012 to September 30, 2013 is due to those factors described under the caption "Second Generation Meaningful Use Installment Plans" below.
	Future minimum lease payments to be received subsequent to September 30, 2013 are as follows:
	2013	$	829,567
	2014	1,735,225
	2015	487,255
	2016	72,000
	2017	48,912
	Thereafter	—
	Total minimum lease payments to be received	3,172,959
	Less unearned income	(398,755		)
	Net leases receivable	$	2,774,204
	Credit Quality of Financing Receivables and Allowance for Credit Losses
	The following table is a roll-forward of the allowance for financing credit losses for the year ended December 31, 2012 and nine months ended September 30, 2013:
		Beginning			Provision			Charge-offs			Recoveries		Ending
		Balance											Balance
	31-Dec-12	$	447,321		$	214,994		$	—		$	—	$	662,315
	30-Sep-13	$	662,315		$	1,406,965		$	(500,324	)	$	—	$	1,568,956
	The Company’s financing receivables are comprised of a single portfolio segment, as the balances are all derived from short-term payment plan arrangements and sales-type leasing arrangements within our target market of rural and community hospitals. The Company evaluates the credit quality of its financing receivables based on a combination of factors, including, but not limited to, customer collection experience, economic conditions, the customer’s financial condition, and known risk characteristics impacting the respective customer base of rural and community hospitals, the most notable of which relate to enacted and potential changes in Medicare and Medicaid reimbursement rates as rural and community hospitals typically generate a significant portion of their revenues and related cash flows from beneficiaries of these programs. In addition to specific account identification, the Company utilizes historical collection experience to establish the allowance for credit losses. Financing receivables are written off only after the Company has exhausted all collection efforts. The Company has been successful in collecting its financing receivables and considers the credit quality of such arrangements to be good, especially as the underlying assets act as collateral for the receivables.
	Customer payments are considered past due if a scheduled payment is not received within contractually agreed upon terms. To facilitate customer collection and credit monitoring efforts, financing receivable amounts are invoiced and reclassified to trade accounts receivable when they become due, with all invoiced amounts placed on nonaccrual status. As a result, all past due amounts related to the Company’s financing receivables are included in trade accounts receivable in the accompanying Condensed Consolidated Balance Sheets. The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of September 30, 2013 and December 31, 2012:
		1 to 90 Days			91 to 180 Days			181 + Days			Total
		Past Due			Past Due			Past Due			Past Due
	30-Sep-13	$	572,772		$	91,087		$	54,389		$	718,248
	31-Dec-12	$	1,108,108		$	297,812		$	301,896		$	1,707,816
	From time to time, the Company may agree to alternative payment terms outside of the terms of the original financing receivable agreement due to customer difficulties in achieving the original terms. In general, such alternative payment arrangements do not result in a re-aging of the related receivables. Rather, payments pursuant to any alternative payment arrangements are applied to the already outstanding invoices beginning with the oldest outstanding invoices as the payments are received.
	Because amounts are reclassified to trade accounts receivable when they become due, there are no past due amounts included within the financing receivables or the financing receivables, current portion, net amounts in the accompanying Condensed Consolidated Balance Sheets.
	The Company utilizes an aging of trade accounts receivable as the primary credit quality indicator for its financing receivables, which is facilitated by the reclassification of customer payment amounts to trade accounts receivable when they become due. The table below categorizes customer financing receivable balances (excluding short term payment plans), none of which are considered past due, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable:
		September 30,			December 31,
		2013			2012
	Customer balances with amounts reclassified to trade accounts receivable that are:
	1 to 90 Days Past Due	$	1,369,796		$	7,337,602
	91 to 180 Days Past Due	946,903			1,028,235
	181 + Days Past Due	27,500			252,770
	Total customer balances with past due amounts reclassified to trade accounts receivable	$	2,344,199		$	8,618,607
	Total customer balances with no past due amounts reclassified to trade accounts receivable	430,005			4,076,185
	Total financing receivables with contractual maturities of one year or less	28,496,248			448,487
	Less allowance for losses	(1,568,956		)	(662,315		)
	Total financing receivables	$	29,701,496		$	12,480,964
	First Generation Meaningful Use Installment Plans
	During 2012, the Company entered into multiple customer license agreements with payment terms requiring the customer to remit to the Company incentive payments (not to exceed the remaining balance of the contract price) received under the American Recovery and Reinvestment Act of 2009 (“ARRA”) for adoption of qualifying electronic health records (“EHRs”), with only nominal payment amounts required until the customer’s receipt of such incentive payments ("First Generation Meaningful Use Installment Plans"). If no such incentive payments are received by the customer or if such payments are not sufficient to pay the remaining balance under the arrangement, payments continue at contracted nominal amounts until the balance of the contract price is paid in full. Because of the significant difference in the underlying economics of these arrangements compared to our historical financing receivables, management has determined that these arrangements are not comparable to historical arrangements. In accordance with the Software topic and Revenue Recognition subtopic of the Codification, the Company recognizes revenue related to these arrangements as the amounts become due. Anticipated future cash flows from these 2012 licensing arrangements are excluded from the Company’s financing receivables and deferred revenue in the accompanying Condensed Consolidated Balance Sheets. Direct, incremental costs in the amount of $312,240, included as a component of prepaid expenses and other in the accompanying Condensed Consolidated Balance Sheets, have been capitalized as of September 30, 2013 related to these arrangements.
	Second Generation Meaningful Use Installment Plans
	Beginning in the fourth quarter of 2012, we ceased offering First Generation Meaningful Use Installment Plans to our customers, opting instead for license agreements with payment terms that provide us with greater visibility into and control over the customer's meaningful use attestation process and significantly reducing the maximum timeframe over which customers must satisfy their full payment obligations in purchasing our system (“Second Generation Meaningful Use Installment Plans”). As the overall payment period durations of the Second Generation Meaningful Use Installment Plans are consistent with that of our historical system sale financing arrangements, revenues under the Second Generation Meaningful Use Installment Plans are recognized upon installation of our EHR solution. Consistent with the terms of the respective agreements, all related amounts are included as a component of financing receivables, current portion, net in the accompanying Condensed Consolidated Balance Sheets and as a component of short-term payment plans within this Note 8.
	Nearly all of our new system installations during the nine months ended September 30, 2013 were under Second Generation Meaningful Use Installment Plans, resulting in a significant increase in our financing receivables balance related to short-term payment plans from December 31, 2012 to September 30, 2013. Consequently, this concentration of system installations under short-term payment plans has resulted in the overall significant decrease in amounts due under sales-type leases from December 31, 2012 to September 30, 2013.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2013
Commitments and Contingencies Disclosure [Abstract]	'
COMMITMENTS AND CONTINGENCIES	'
	COMMITMENTS AND CONTINGENCIES
	From time to time, the Company is involved in routine litigation that arises in the ordinary course of business. Management does not expect this to have a material adverse effect on the Company’s financial statements.

FAIR_VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
FAIR VALUE	'
	FAIR VALUE
	FASB Codification topic, Fair Value Measurements and Disclosures, establishes a framework for measuring fair value and expands financial statement disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The Codification does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. The Codification requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories:
	Level 1: Quoted market prices in active markets for identical assets or liabilities.
	Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.
	Level 3: Unobservable inputs that are not corroborated by market data.
	The fair values of the Company’s available-for-sale securities are based on matrix pricing for the periods ended September 30, 2013 and December 31, 2012, which uses observable market-based inputs (such as benchmark yields) in addition to quoted prices in active markets to derive fair values. As a result, these inputs are classified as Level 2 within the fair value hierarchy. We generally apply fair value techniques on a non-recurring basis associated with (1) valuing potential impairment loss related to financing receivables accounted for pursuant to Codification topic, Leases, and (2) valuing potential impairment loss related to long-lived assets accounted for pursuant to Codification topic, Property, Plant and Equipment, when events or circumstances indicate a possible impairment.
	The following tables summarize the carrying amounts and fair values of certain assets and liabilities at September 30, 2013 and December 31, 2012:
				Fair Value at September 30, 2013 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		9/30/13		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	2,719,151	$	—	$	2,719,151	$	—
	Mortgage backed securities	84,179		—		84,179		—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,920,543		—		2,920,543		—
	Corporate bonds	4,975,392		—		4,975,392		—
	Total available-for-sale securities	$	10,699,265	$	—	$	10,699,265	$	—
				Fair Value at December 31, 2012 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		12/31/12		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	449,420	$	—	$	449,420	$	—
	Mortgage backed securities	95,604		—		95,604		—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,381,779		—		2,381,779		—
	Corporate bonds	7,747,806		—		7,747,806		—
	Total available-for-sale securities	$	10,674,609	$	—	$	10,674,609	$	—
	Accrued income in the above tables represents earnings due and payable to our investment portfolio at any point in time but not yet received.
	The carrying amount of other financial instruments reported in the balance sheet for current assets and current liabilities approximates their fair values because of the short-term nature of these instruments.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2013
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	New Accounting Standards Adopted in 2013
	There were no new standards required to be adopted during the nine months ended September 30, 2013 that will have a material impact on our financial statements.
	New Accounting Standards Yet to be Adopted
	There are no new standards required to be adopted in future periods that will have a material impact on our financial statements.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2013
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	On October 31, 2013, the Company announced a dividend for the fourth quarter of 2013 in the amount of $0.51 per share, payable on November 22, 2013, to stockholders of record as of the close of business on November 8, 2013.

REVENUE_RECOGNITION_Policies

REVENUE RECOGNITION (Policies)	9 Months Ended
	Sep. 30, 2013
Revenue Recognition [Abstract]	'
Multiple-Deliverable Revenue Arrangements	'
	The Company recognizes revenue in accordance with accounting principles generally accepted in the United States of America, principally those required by the Software topic and Revenue Recognition subtopic of the Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (the “Codification”) and those prescribed by the SEC.
	The Company's revenue is generated from three sources:
	•	System Sales - the sale of information systems, which includes perpetual software licenses, conversion, installation and training services, hardware and peripherals;
	•	Support and Maintenance - the provision of system support services, which includes software application support, hardware maintenance, continuing education, "Software as a Service" (or "SaaS") services, and forms and supplies; and
	•	Business Management, Consulting and Managed IT Services - the provision of business management services, which includes electronic billing, statement processing, payroll processing, accounts receivable management, contract management and insurance services, as well as Internet service provider ("ISP") services and consulting and managed IT services (collectively, "other professional IT services").
	System Sales, Software Application Support and Hardware Maintenance
	The Company enters into contractual obligations to sell hardware, perpetual software licenses, conversion, installation and training services, and software application support and hardware maintenance services. On average, the Company is able to complete a system installation in three to four weeks. The methods employed by the Company to recognize revenue, which are discussed by element below, achieve results materially consistent with the provisions of Accounting Standards Update (“ASU”) 2009-13, Multiple-Deliverable Revenue Arrangements, due to the relatively short period during which there are multiple undelivered elements, the relatively small amount of non-software related elements in the system sale arrangements, and the limited number of contracts in-process at the end of each reporting period. The Company recognizes revenue on the elements noted above as follows:
	•	Software application support and hardware maintenance – We have established vendor-specific objective evidence (“VSOE”) of the fair value of our software application support and hardware maintenance services by reference to the price our customers are required to pay for the services when sold separately via renewals. Support and maintenance revenue is recognized on a straight-line basis over the term of the maintenance contract, which is generally three to five years.
	•	Hardware – We recognize revenue for hardware upon shipment. The selling price of hardware is based on management’s best estimate of selling price, which consists of cost plus a targeted margin.
	•	Perpetual software licenses and conversion, installation and training services – The selling price of perpetual software licenses and conversion, installation and training services is based on management’s best estimate of selling price. In determining management’s best estimate of selling price, we consider the following: (1) competitor pricing, (2) supply and demand of installation staff, (3) overall economic conditions, and (4) our pricing practices as they relate to discounts. With the exception of certain arrangements with extended payment terms that were entered into in 2012 and that are not comparable to our historical and current arrangements (see Note 8), the method of recognizing revenue for the perpetual license of the associated modules included in the arrangement, and the related conversion, installation and training services over the term the services are performed, is on a module by module basis as the respective conversion, installation and training for each specific module is completed, as this is representative of the pattern of provision of these services.
	SaaS, ISP, and Other Professional IT Services
	The Company accounts for SaaS services in accordance with the requirements of the Hosting Arrangement section under the Software topic and Revenue Recognition subtopic of the Codification. The Codification states that the software elements of SaaS services should not be accounted for as a hosting arrangement “if the customer has the contractual right to take possession of the software at any time during the hosting period without significant penalty and it is feasible for the customer to either run the software on its own hardware or contract with another party unrelated to the vendor to host the software.” Each SaaS contract entered into by the Company includes a system purchase and buyout clause, and this clause specifies the total amount of the system buyout. In addition, a clause is included in the contract which states that should the system be bought out by the customer, the customer would be required to enter into a general support agreement (for post-contract support services) for the remainder of the original SaaS term. Accordingly, the Company has concluded that SaaS customers do not have the right to take possession of the system without significant penalty (i.e., the purchase price of the system), resulting in the determination that these contracts are service contracts for which revenue is recognized when the services are performed.
	The Company will occasionally provide ISP and other professional IT services. We consider these services to be non-software elements. The selling price of these services is based on third-party evidence of selling price of similar services. Revenue from this element is recognized as the services are performed.
	Business Management Services
	Business management services consist of electronic billing services, statement processing services, payroll processing, accounts receivable management services, contract management and insurance services. While business management service arrangements are contracts separate from the system sale and support and maintenance contracts, these contracts are sometimes executed within a short time frame of each other. The selling price of these services is based on VSOE of fair value by reference to the rate at which our customers renew as well as the rate at which the services are sold to customers when the business management services agreement is not executed within a short time frame of the system sale and support and maintenance contracts. Because the pricing is transaction based (per unit pricing), customers are billed and revenue recognized as services are performed based on transaction levels.

BASIS_OF_PRESENTATION_Tables

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2013
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
Schedule of Prior Period Adjustments	'
	The following table provides the amounts reclassified for the three and nine months ended September 30, 2012:
		Three Months Ended September 30, 2012				Nine Months Ended September 30, 2012
	Sales revenues:
	Support and maintenance	$	(1,389,412	)		$	(4,378,021	)
	Business management, consulting and managed IT services	$	1,389,412			$	4,378,021
	Costs of sales:
	Support and maintenance	$	(791,734	)		$	(2,447,409	)
	Business management, consulting and managed IT services	$	791,734			$	2,447,409
	Additionally, effective September 30, 2013, the Company changed its presentation of liabilities arising from unrecognized tax benefits related to uncertain tax positions. These amounts, formerly included as a component of "Other accrued liabilities" within the Condensed Consolidated Balance Sheets, are now included as a component of "Income taxes payable" or "Prepaid income taxes" (as determined by the status of the Company's overall federal and state income tax position at the respective balance sheet dates) within the Condensed Consolidated Balance Sheets. The purpose of this change was to present the entirety of the Company's overall federal and state income tax position under a single caption within the Condensed Consolidated Balance Sheets. Amounts presented in the accompanying Condensed Consolidated Balance Sheet at December 31, 2012 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified as of December 31, 2012:
			31-Dec-12
	Assets:
	Prepaid income taxes		$	(744,705	)
	Liabilities and Stockholders' Equity
	Other accrued liabilities		$	(744,705	)

OTHER_ACCRUED_LIABILITIES_Tabl

OTHER ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2013
Payables and Accruals [Abstract]	'
Other Accrued Liabilities	'
	Other accrued liabilities are comprised of the following:
		September 30,		December 31,
		2013		2012
	Salaries and benefits	$	3,520,136	$	2,155,435
	Commissions	616,092		716,087
	Self-insurance reserves	663,100		633,700
	Other	539,973		271,846
		$	5,339,301	$	3,777,068

INVESTMENTS_Tables

INVESTMENTS (Tables)	9 Months Ended
	Sep. 30, 2013
Investments, Debt and Equity Securities [Abstract]	'
Summary of Investments	'
	Investments were comprised of the following at December 31, 2012:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	449,420	$	—		$	—		$	449,420
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,381,313		1,031			(565		)	2,381,779
	Mortgaged-backed securities	93,458		2,146			—			95,604
	Corporate bonds	7,705,914		53,236			(11,344		)	7,747,806
		$	10,630,105	$	56,413		$	(11,909	)	$	10,674,609
	Investments are comprised of the following at September 30, 2013:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	2,719,151	$	—		$	—		$	2,719,151
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,919,862		875			(194		)	2,920,543
	Mortgaged-backed securities	81,458		2,721			—			84,179
	Corporate bonds	4,954,113		23,075			(1,796		)	4,975,392
		$	10,674,584	$	26,671		$	(1,990	)	$	10,699,265
Amortized Cost and Estimated Fair Value of Securities With Fixed Maturities	'
	Shown below are the amortized cost and estimated fair value of securities with fixed maturities at September 30, 2013, by contract maturity date. Actual maturities may differ from contractual maturities because issuers of certain securities retain early call or prepayment rights.
		Amortized		Fair
		Cost		Value
	Due in 2013	$	3,576,082	$	3,578,075
	Due in 2014	4,258,383		4,269,667
	Due in 2015	2,608,736		2,618,394
	Due in 2016	149,925		148,950
	Due thereafter	81,458		84,179
		$	10,674,584	$	10,699,265
Company's Investments' Gross Unrealized Losses and Fair Value	'
	The following table shows the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous loss position, at September 30, 2013 and December 31, 2012, respectively:
		At September 30, 2013
		Less than 12 Months					12 Months or More						Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
		Value		Losses			Value			Losses			Value		Losses
	Obligations of U.S. Treasury, U.S. government corporations and agencies	$	282,271	$	(194	)	$	—		$	—		$	282,271	$	(194	)
	Corporate bonds	148,950		(975		)	162,728			(821		)	311,678		(1,796		)
		$	431,221	$	(1,169	)	$	162,728		$	(821	)	$	593,949	$	(1,990	)
		At December 31, 2012
		Less than 12 Months					12 Months or More						Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
		Value		Losses			Value			Losses			Value		Losses
	Obligations of U.S. Treasury, U.S. government corporations and agencies	$	1,649,980	$	(565	)	$	—		$	—		$	1,649,980	$	(565	)
	Corporate bonds	243,612		(9,800		)	668,748			(1,544		)	912,360		(11,344		)
		$	1,893,592	$	(10,365	)	$	668,748		$	(1,544	)	$	2,562,340	$	(11,909	)

INCOME_TAXES_Tables

INCOME TAXES (Tables)	9 Months Ended
	Sep. 30, 2013
Income Tax Disclosure [Abstract]	'
Deferred Tax Assets and Liabilities	'
	Deferred tax assets and liabilities are comprised of the following at September 30, 2013 and December 31, 2012:
		September 30,			December 31,
		2013			2012
	Deferred tax assets:
	Accounts receivable and financing receivables	$	1,076,614		$	696,672
	Accrued vacation	1,263,852			1,367,381
	Stock-based compensation	323,088			351,850
	Accrued liabilities	170,748			432,707
	Total deferred tax assets	$	2,834,302		$	2,848,610
	Deferred tax liabilities:
	Other comprehensive income	$	9,279		$	16,974
	Depreciation	2,398,521			2,544,199
	Total deferred tax liabilities	$	2,407,800		$	2,561,173
Component of Income Tax Provision	'
	Significant components of the Company’s income tax provision in the Condensed Consolidated Statements of Income for the nine months ended September 30 are as follows:
		2013			2012
	Current provision:
	Federal	$	10,396,557		$	7,996,220
	State	1,706,173			710,757
	Deferred provision:
	Federal	(117,896		)	(14,500		)
	State	(13,474		)	(1,657		)
	Total income tax provision	$	11,971,360		$	8,690,820
Difference Between Income Taxes at U. S. Federal Statutory Income Tax Rate	'
	The difference between income taxes at the U.S. federal statutory income tax rate of 35% and those reported in the Condensed Consolidated Statements of Income for the nine months ended September 30 is as follows:
		2013			2012
	Income taxes at U.S. Federal statutory rate	$	12,134,483		$	10,332,605
	Provision-to-return adjustments	(210,673		)	(1,889,311		)
	State income taxes, net of federal tax effect	1,234,907			1,059,289
	Domestic production activities deduction	(1,086,617		)	(880,002		)
	Tax credits	(439,600		)	—
	Uncertain tax positions	389,284			13,359
	Other	(50,424		)	54,880
	Total income tax provision	$	11,971,360		$	8,690,820

STOCKBASED_COMPENSATION_AND_EM1

STOCK-BASED COMPENSATION AND EMPLOYEE INCENTIVE PROGRAMS (Tables)	9 Months Ended
	Sep. 30, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Total Stock-Based Compensation Expense	'
	The following table shows total stock-based compensation expense for the three and nine months ended September 30, 2013 and 2012, included in the Condensed Consolidated Statements of Income:
		Three Months Ended						Nine Months Ended
		30-Sep-13			30-Sep-12			30-Sep-13				30-Sep-12
	Costs of sales	$	114,999		$	114,999		$	344,997			$	344,997
	Operating expenses	240,421			200,001			714,317				584,782
	Pre-tax stock-based compensation expense	355,420			315,000			1,059,314				929,779
	Less: income tax effect	138,614			122,850			413,132				362,614
	Net stock-based compensation expense	$	216,806		$	192,150		$	646,182			$	567,165
Summary of Activity Under 2005 Restricted Stock Plan	'
	A summary of activity under the 2005 Restricted Stock Plan and the 2012 Restricted Stock Plan for Non-Employee Directors (the “Plans”) for the nine months ended September 30, 2013 and 2012 is as follows:
		Nine Months Ended September 30, 2013					Nine Months Ended September 30, 2012
		Shares		Weighted-Average			Shares			Weighted-Average
				Grant-Date						Grant-Date
				Fair Value						Fair Value
	Nonvested stock outstanding at beginning of period	94,729		$	59.12		100,346			$	60.79
	Granted	81,470		57.39			2,160			55.55
	Vested	(20,069	)	60.79			(20,069	)		60.79
	Nonvested stock outstanding at end of period	156,130		$	58.47		82,437			$	60.65

FINANCING_RECEIVABLES_Tables

FINANCING RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2013
Receivables [Abstract]	'
Schedule of Components of Short Term Payment Plans	'
	These receivables, included in the current portion of financing receivables, were comprised of the following on September 30, 2013 and December 31, 2012:
		September 30,			December 31,
		2013			2012
	Short-term payment plans, gross	$	28,496,248		$	448,487
	Less: allowance for losses	(1,424,812		)	(22,424		)
	Less: unearned income	—			—
	Short-term payment plans, net	$	27,071,436		$	426,063
Components of Lease Receivables	'
	The components of these lease receivables were as follows on September 30, 2013 and December 31, 2012:
		September 30,			December 31,
		2013			2012
	Sales-type leases, gross	3,172,959			13,665,300
	Less: allowance for losses	(144,144		)	(639,891		)
	Less: unearned income	(398,755		)	(970,508		)
	Sales-type leases, net	$	2,630,060		$	12,054,901
Future Minimum Lease Payments	'
	Future minimum lease payments to be received subsequent to September 30, 2013 are as follows:
	2013	$	829,567
	2014	1,735,225
	2015	487,255
	2016	72,000
	2017	48,912
	Thereafter	—
	Total minimum lease payments to be received	3,172,959
	Less unearned income	(398,755		)
	Net leases receivable	$	2,774,204
Allowance for Financing Credit Losses	'
	The following table is a roll-forward of the allowance for financing credit losses for the year ended December 31, 2012 and nine months ended September 30, 2013:
		Beginning			Provision			Charge-offs			Recoveries		Ending
		Balance											Balance
	31-Dec-12	$	447,321		$	214,994		$	—		$	—	$	662,315
	30-Sep-13	$	662,315		$	1,406,965		$	(500,324	)	$	—	$	1,568,956
Analysis of Age of Financing Receivables Amounts	'
	The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of September 30, 2013 and December 31, 2012:
		1 to 90 Days			91 to 180 Days			181 + Days			Total
		Past Due			Past Due			Past Due			Past Due
	30-Sep-13	$	572,772		$	91,087		$	54,389		$	718,248
	31-Dec-12	$	1,108,108		$	297,812		$	301,896		$	1,707,816
Financing Receivable Credit Quality Indicators [Table Text Block]	'
	The table below categorizes customer financing receivable balances (excluding short term payment plans), none of which are considered past due, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable:
		September 30,			December 31,
		2013			2012
	Customer balances with amounts reclassified to trade accounts receivable that are:
	1 to 90 Days Past Due	$	1,369,796		$	7,337,602
	91 to 180 Days Past Due	946,903			1,028,235
	181 + Days Past Due	27,500			252,770
	Total customer balances with past due amounts reclassified to trade accounts receivable	$	2,344,199		$	8,618,607
	Total customer balances with no past due amounts reclassified to trade accounts receivable	430,005			4,076,185
	Total financing receivables with contractual maturities of one year or less	28,496,248			448,487
	Less allowance for losses	(1,568,956		)	(662,315		)
	Total financing receivables	$	29,701,496		$	12,480,964

FAIR_VALUE_Tables

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2013
Fair Value Disclosures [Abstract]	'
Carrying Amounts and Fair Values of Certain Assets and Liabilities	'
	The following tables summarize the carrying amounts and fair values of certain assets and liabilities at September 30, 2013 and December 31, 2012:
				Fair Value at September 30, 2013 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		9/30/13		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	2,719,151	$	—	$	2,719,151	$	—
	Mortgage backed securities	84,179		—		84,179		—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,920,543		—		2,920,543		—
	Corporate bonds	4,975,392		—		4,975,392		—
	Total available-for-sale securities	$	10,699,265	$	—	$	10,699,265	$	—
				Fair Value at December 31, 2012 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		12/31/12		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	449,420	$	—	$	449,420	$	—
	Mortgage backed securities	95,604		—		95,604		—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,381,779		—		2,381,779		—
	Corporate bonds	7,747,806		—		7,747,806		—
	Total available-for-sale securities	$	10,674,609	$	—	$	10,674,609	$	—

BASIS_OF_PRESENTATION_PRIOR_PE

BASIS OF PRESENTATION - PRIOR PERIOD RECLASSIFICATION AMOUNTS, INCOME STATEMENT (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Sales revenues:	'	'	'	'
Support and maintenance	$17,996,814	$16,782,149	$53,411,592	$50,326,970
Business management, consulting and managed IT services	12,597,904	10,830,683	36,894,310	32,603,247
Costs of sales:	'	'	'	'
Support and maintenance	7,134,147	7,110,246	21,547,031	20,636,521
Business management, consulting and managed IT services	7,749,519	6,520,924	22,216,913	19,230,443
Prior Period Adjustment	'	'	'	'
Sales revenues:	'	'	'	'
Support and maintenance	'	-1,389,412	'	-4,378,021
Business management, consulting and managed IT services	'	1,389,412	'	4,378,021
Costs of sales:	'	'	'	'
Support and maintenance	'	-791,734	'	-2,447,409
Business management, consulting and managed IT services	'	$791,734	'	$2,447,409

BASIS_OF_PRESENTATION_PRIOR_PE1

BASIS OF PRESENTATION - PRIOR PERIOD RECLASSIFICATION AMOUNTS, BALANCE SHEET (Details) (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Assets	'	'
Prepaid income taxes	$0	$1,064,515
Liabilities and Stockholdersb Equity	'	'
Other accrued liabilities	5,339,301	3,777,068
Prior Period Adjustment	'	'
Assets	'	'
Prepaid income taxes	'	-744,705
Liabilities and Stockholdersb Equity	'	'
Other accrued liabilities	'	($744,705)

REVENUE_RECOGNITION_Additional

REVENUE RECOGNITION - Additional Information (Detail)	9 Months Ended
	Sep. 30, 2013
Minimum	'
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]	'
System installation period	'21 days
Maintenance contract term	'3 years
Maximum	'
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]	'
System installation period	'28 days
Maintenance contract term	'5 years

OTHER_ACCRUED_LIABILITIES_Othe

OTHER ACCRUED LIABILITIES - Other Accrued Liabilities (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Payables and Accruals [Abstract]	'	'
Salaries and benefits	$3,520,136	$2,155,435
Commissions	616,092	716,087
Self-insurance reserves	663,100	633,700
Other	539,973	271,846
Other accrued liabilities	$5,339,301	$3,777,068

INVESTMENTS_Summary_of_Investm

INVESTMENTS - Summary of Investments (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	$10,674,584	$10,630,105
Unrealized Gains	26,671	56,413
Unrealized Losses	-1,990	-11,909
Fair Value	10,699,265	10,674,609
Short-term investments (money market funds and accrued income)	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	2,719,151	449,420
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Value	2,719,151	449,420
Obligations of U.S. Treasury, U.S. government corporations and agencies	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	2,919,862	2,381,313
Unrealized Gains	875	1,031
Unrealized Losses	-194	-565
Fair Value	2,920,543	2,381,779
Mortgaged-backed securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	81,458	93,458
Unrealized Gains	2,721	2,146
Unrealized Losses	0	0
Fair Value	84,179	95,604
Corporate bonds	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	4,954,113	7,705,914
Unrealized Gains	23,075	53,236
Unrealized Losses	-1,796	-11,344
Fair Value	$4,975,392	$7,747,806

INVESTMENTS_Amortized_Cost_and

INVESTMENTS - Amortized Cost and Estimated Fair Value of Securities With Fixed Maturities (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Investments, Debt and Equity Securities [Abstract]	'	'
Due in 2013, Amortized Cost	$3,576,082	'
Due in 2014, Amortized Cost	4,258,383	'
Due in 2015, Amortized Cost	2,608,736	'
Due in 2016, Amortized Cost	149,925	'
Due thereafter, Amortized Cost	81,458	'
Amortized Cost	10,674,584	10,630,105
Due in 2013, Fair Value	3,578,075	'
Due in 2014, Fair Value	4,269,667	'
Due in 2015, Fair Value	2,618,394	'
Due in 2016, Fair Value	148,950	'
Due thereafter, Fair Value	84,179	'
Fair Value	$10,699,265	$10,674,609

INVESTMENTS_Companys_Investmen

INVESTMENTS - Company's Investments' Gross Unrealized Losses and Fair Value (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 Months, Fair Value	$431,221	$1,893,592
Less than 12 Months, Unrealized Losses	-1,169	-10,365
12 Months or More, Fair Value	162,728	668,748
12 Months or More, Unrealized Losses	-821	-1,544
Total, Fair Value	593,949	2,562,340
Total, Unrealized Losses	-1,990	-11,909
Obligations of U.S. Treasury, U.S. government corporations and agencies	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 Months, Fair Value	282,271	1,649,980
Less than 12 Months, Unrealized Losses	-194	-565
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Total, Fair Value	282,271	1,649,980
Total, Unrealized Losses	-194	-565
Corporate bonds	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 Months, Fair Value	148,950	243,612
Less than 12 Months, Unrealized Losses	-975	-9,800
12 Months or More, Fair Value	162,728	668,748
12 Months or More, Unrealized Losses	-821	-1,544
Total, Fair Value	311,678	912,360
Total, Unrealized Losses	($1,796)	($11,344)

NET_INCOME_PER_SHARE_Additiona

NET INCOME PER SHARE - Additional Information (Detail)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Earnings Per Share [Abstract]	'	'	'	'
Diluted shares outstanding	0	0	0	0

INCOME_TAXES_Deferred_Tax_Asse

INCOME TAXES - Deferred Tax Assets and Liabilities (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Deferred tax assets:	'	'
Accounts receivable and financing receivables	$1,076,614	$696,672
Accrued vacation	1,263,852	1,367,381
Stock-based compensation	323,088	351,850
Accrued liabilities	170,748	432,707
Total deferred tax assets	2,834,302	2,848,610
Deferred tax liabilities:	'	'
Other comprehensive income	9,279	16,974
Depreciation	2,398,521	2,544,199
Total deferred tax liabilities	$2,407,800	$2,561,173

INCOME_TAXES_Component_of_Inco

INCOME TAXES - Component of Income Tax Provision (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Current provision:	'	'	'	'
Federal	'	'	$10,396,557	$7,996,220
State	'	'	1,706,173	710,757
Deferred provision:	'	'	'	'
Federal	'	'	-117,896	-14,500
State	'	'	-13,474	-1,657
Total income tax provision	$3,870,058	$3,327,978	$11,971,360	$8,690,820

INCOME_TAXES_Difference_Betwee

INCOME TAXES - Difference Between Income Taxes at U.S. Federal Statutory Income Tax Rate (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
Income taxes at U.S. Federal statutory rate	'	'	$12,134,483	$10,332,605
Provision-to-return adjustments	'	'	-210,673	-1,889,311
State income taxes, net of federal tax effect	'	'	1,234,907	1,059,289
Domestic production activities deduction	'	'	-1,086,617	-880,002
Tax credits	'	'	-439,600	0
Uncertain tax positions	'	'	389,284	13,359
Other	'	'	-50,424	54,880
Total income tax provision	$3,870,058	$3,327,978	$11,971,360	$8,690,820

INCOME_TAXES_Tax_Rates_Details

INCOME TAXES - Tax Rates (Details)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Income Tax Disclosure [Abstract]	'	'	'	'
U. S. federal statutory income tax rate	'	'	35.00%	'
Effective tax rate	34.70%	32.50%	34.50%	29.40%

INCOME_TAXES_INCOME_TAXES_Unre

INCOME TAXES INCOME TAXES - Unrecognized Tax Benefits (Details) (USD $)	9 Months Ended
	Sep. 30, 2013
Income Tax Contingency [Line Items]	'
Accrued interest or penalties recorded	$0
Income Taxes Payable	'
Income Tax Contingency [Line Items]	'
Unrecognized Tax Benefits	$1,133,989

STOCKBASED_COMPENSATION_AND_EM2

STOCK-BASED COMPENSATION AND EMPLOYEE INCENTIVE PROGRAMS - Total Stock-Based Compensation Expense (Detail) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Pre-tax stock-based compensation expense	$355,420	$315,000	$1,059,314	$929,779
Less: income tax effect	138,614	122,850	413,132	362,614
Net stock-based compensation expense	216,806	192,150	646,182	567,165
Costs of sales	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Pre-tax stock-based compensation expense	114,999	114,999	344,997	344,997
Operating expenses	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Pre-tax stock-based compensation expense	$240,421	$200,001	$714,317	$584,782

STOCKBASED_COMPENSATION_AND_EM3

STOCK-BASED COMPENSATION AND EMPLOYEE INCENTIVE PROGRAMS - Additional Information (Detail) (USD $)	9 Months Ended		0 Months Ended					9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 25, 2013	Oct. 31, 2012	Apr. 18, 2011	Mar. 04, 2013	Jun. 18, 2012	Sep. 30, 2013
	Restricted Stock	Restricted Stock	2005 Restricted Stock Plan	2005 Restricted Stock Plan	2005 Restricted Stock Plan	2012 Restricted Stock Plan for Non-Employee Directors	2012 Restricted Stock Plan for Non-Employee Directors	2013 Incentive Program
			Restricted Stock	Restricted Stock	Restricted Stock	Restricted Stock	Restricted Stock
			Executive Officer	Executive Officer	Executive Officer	Non-Employee Directors	Non-Employee Directors
			Installment	Installment	Installment	Officer	Officer
				Officer
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'
Approved the grant of shares of restricted stock	81,470	2,160	79,080	12,292	100,346	2,390	2,160	'
Grant date fair value per share	$57.39	$55.55	$57.54	$48.81	$60.79	$52.32	$55.55	'
Number of installments provided for vesting restricted stock	'	'	4	5	5	'	'	'
Number of officers received grants	'	'	'	2	'	5	5	'
Number of years to recognize grant for compensation expenses	'	'	'4 years	'5 years	'5 years	'3 years	'3 years	'
Unrecognized compensation cost related to non-vested restricted stock granted under the 2005 Restricted	$8,313,817	'	'	'	'	'	'	'
Achievement of target of Incentive Program by participants	'	'	'	'	'	'	'	100.00%
Current Year EBITDA as percentage of previous year for target award	'	'	'	'	'	'	'	105.00%
Minimum achievement of target of Incentive Program by participants	'	'	'	'	'	'	'	75.00%
Minimum current year EBITDA as percentage of previous year for target award	'	'	'	'	'	'	'	95.00%
Maximum achievement of target of Incentive Program by participants	'	'	'	'	'	'	'	150.00%
Maximum current year EBITDA as percentage of previous year for target award	'	'	'	'	'	'	'	130.00%

STOCKBASED_COMPENSATION_AND_EM4

STOCK-BASED COMPENSATION AND EMPLOYEE INCENTIVE PROGRAMS - Summary of Activity Under 2005 Restricted Stock Plan (Detail) (Restricted Stock, USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Restricted Stock	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]	'	'
Nonvested stock outstanding at beginning of period, shares	94,729	100,346
Granted, shares	81,470	2,160
Vested, shares	-20,069	-20,069
Nonvested stock outstanding at end of period, shares	156,130	82,437
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]	'	'
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value	$59.12	$60.79
Granted, Weighted-Average Grant-Date Fair Value	$57.39	$55.55
Vested, Weighted-Average Grant-Date Fair Value	$60.79	$60.79
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value	$58.47	$60.65

FINANCING_RECEIVABLES_Addition

FINANCING RECEIVABLES - Additional Information (Detail) (USD $)	9 Months Ended
	Sep. 30, 2013
Financing Receivables [Line Items]	'
Expiration period of sales type lease	'through 2017
Direct incremental costs capitalized	$312,240
Minimum	'
Financing Receivables [Line Items]	'
Current financing receivable terms	'3 months
Financial receivable lease term	'2 years
Maximum	'
Financing Receivables [Line Items]	'
Current financing receivable terms	'12 months
Financial receivable lease term	'5 years

FINANCING_RECEIVABLES_ShortTer

FINANCING RECEIVABLES - Short-Term Payment Plans (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Financing Receivables [Line Items]	'	'	'
Less allowance for losses	($1,568,956)	($662,315)	($447,321)
Total financing receivables	29,701,496	12,480,964	'
Short-term Payment Plans	'	'	'
Financing Receivables [Line Items]	'	'	'
Short-term payment plans, gross	28,496,248	448,487	'
Less allowance for losses	-1,424,812	-22,424	'
Less: unearned income	0	0	'
Total financing receivables	$27,071,436	$426,063	'

FINANCING_RECEIVABLES_SalesTyp

FINANCING RECEIVABLES - Sales-Type Leases (Details) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Receivables [Abstract]	'	'
Sales-type leases, gross	$3,172,959	$13,665,300
Less: allowance for losses	-144,144	-639,891
Less: unearned income	-398,755	-970,508
Sales-type leases, net	$2,630,060	$12,054,901

FINANCING_RECEIVABLES_Future_M

FINANCING RECEIVABLES - Future Minimum Lease Payments (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Receivables [Abstract]	'	'
2013	$829,567	'
2014	1,735,225	'
2015	487,255	'
2016	72,000	'
2017	48,912	'
Thereafter	0	'
Total minimum lease payments to be received	3,172,959	13,665,300
Less unearned income	-398,755	-970,508
Net leases receivable	$2,774,204	'

FINANCING_RECEIVABLES_Allowanc

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Detail) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2013	Dec. 31, 2012
Allowance for Credit Losses on Financing Receivables [Roll Forward]	'	'
Beginning Balance	$662,315	$447,321
Provision	1,406,965	214,994
Charge-offs	-500,324	0
Recoveries	0	0
Ending Balance	$1,568,956	$662,315

FINANCING_RECEIVABLES_Analysis

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Receivables [Abstract]	'	'
1 to 90 Days Past Due	$572,772	$1,108,108
91 to 180 Days Past Due	91,087	297,812
181 Days Past Due	54,389	301,896
Total Past Due	$718,248	$1,707,816

FINANCING_RECEIVABLES_Summary_

FINANCING RECEIVABLES - Summary of Financing Receivables (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012	Dec. 31, 2011
Customer balances with amounts reclassified to trade accounts receivable that are:	'	'	'
1 to 90 Days Past Due	$1,369,796	$7,337,602	'
91 to 180 Days Past Due	946,903	1,028,235	'
181 Days Past Due	27,500	252,770	'
Total customer balances with past due amounts reclassified to trade accounts receivable	2,344,199	8,618,607	'
Total customer balances with no past due amounts reclassified to trade accounts receivable	430,005	4,076,185	'
Less allowance for losses	-1,568,956	-662,315	-447,321
Total financing receivables	29,701,496	12,480,964	'
Short-term Payment Plans	'	'	'
Customer balances with amounts reclassified to trade accounts receivable that are:	'	'	'
Total financing receivables with contractual maturities of one year or less	28,496,248	448,487	'
Less allowance for losses	-1,424,812	-22,424	'
Total financing receivables	$27,071,436	$426,063	'

FAIR_VALUE_Carrying_Amounts_an

FAIR VALUE - Carrying Amounts and Fair Values of Certain Assets and Liabilities (Detail) (USD $)	Sep. 30, 2013	Dec. 31, 2012
Carrying Amount	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	$10,699,265	$10,674,609
Carrying Amount | Short-term investments (money market funds and accrued income)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	2,719,151	449,420
Carrying Amount | Mortgaged-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	84,179	95,604
Carrying Amount | Obligations of U.S. Treasury, U.S. government corporations and agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	2,920,543	2,381,779
Carrying Amount | Corporate bonds	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	4,975,392	7,747,806
Quoted Prices in Active Markets for Identical Assets (Level 1)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Short-term investments (money market funds and accrued income)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Mortgaged-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Obligations of U.S. Treasury, U.S. government corporations and agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Quoted Prices in Active Markets for Identical Assets (Level 1) | Corporate bonds	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Significant Other Observable Inputs (Level 2)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	10,699,265	10,674,609
Significant Other Observable Inputs (Level 2) | Short-term investments (money market funds and accrued income)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	2,719,151	449,420
Significant Other Observable Inputs (Level 2) | Mortgaged-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	84,179	95,604
Significant Other Observable Inputs (Level 2) | Obligations of U.S. Treasury, U.S. government corporations and agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	2,920,543	2,381,779
Significant Other Observable Inputs (Level 2) | Corporate bonds	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	4,975,392	7,747,806
Significant Unobservable Inputs (Level 3)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Significant Unobservable Inputs (Level 3) | Short-term investments (money market funds and accrued income)	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Significant Unobservable Inputs (Level 3) | Mortgaged-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Significant Unobservable Inputs (Level 3) | Obligations of U.S. Treasury, U.S. government corporations and agencies	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	0	0
Significant Unobservable Inputs (Level 3) | Corporate bonds	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	$0	$0

SUBSEQUENT_EVENTS_Detail

SUBSEQUENT EVENTS (Detail) (USD $)	3 Months Ended		9 Months Ended		0 Months Ended
	Sep. 30, 2013	Sep. 30, 2012	Sep. 30, 2013	Sep. 30, 2012	Oct. 31, 2013
					Subsequent Event
Subsequent Event [Line Items]	'	'	'	'	'
Dividends declared per share	$0.51	$0.46	$1.53	$1.38	$0.51