TruBridge (TBRG) 10-Q 8 May 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2014	7-May-14
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	31-Mar-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Amendment Flag	'false	'
Trading Symbol	'CPSI	'
Entity Common Stock, Shares Outstanding	'	11,163,950

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Dec. 31, 2013
Current assets:	'	'
Cash and cash equivalents	$18,549,241	$11,729,185
Investments	10,704,410	10,702,626
Accounts receivable, net of allowance for doubtful accounts of $1,425,000 and $1,125,000, respectively	24,447,854	20,076,592
Financing receivables, current portion, net	24,005,695	25,387,637
Inventories	1,476,189	1,588,673
Deferred tax assets	2,918,166	2,366,369
Prepaid expenses and other	934,902	901,228
Total current assets	83,036,457	72,752,310
Property and equipment, net	18,380,952	19,231,372
Financing receivables, net of current portion	593,232	550,956
Total assets	102,010,641	92,534,638
Current liabilities:	'	'
Accounts payable	2,870,783	3,213,714
Deferred revenue	10,567,386	9,581,357
Accrued vacation	4,087,302	3,694,600
Income taxes payable	6,058,011	797,101
Other accrued liabilities	5,689,104	4,164,242
Total current liabilities	29,272,586	21,451,014
Deferred tax liabilities	1,518,655	2,001,077
Stockholders’ equity:	'	'
Common stock, $0.001 par value; 30,000,000 shares authorized; 11,163,950 and 11,159,142 shares issued and outstanding	11,164	11,159
Additional paid-in capital	35,382,795	34,643,900
Accumulated other comprehensive income	57,715	11,368
Retained earnings	35,767,726	34,416,120
Total stockholders’ equity	71,219,400	69,082,547
Total liabilities and stockholders’ equity	$102,010,641	$92,534,638

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Dec. 31, 2013
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]	'	'
Accounts receivable, net of allowance for doubtful accounts	$1,425	$1,125
Common stock, par value	$0.00	$0.00
Common stock, shares authorized	30,000,000	30,000,000
Common stock, shares issued	11,163,950	11,159,142
Common stock, shares outstanding	11,163,950	11,159,142

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Sales revenues:	'	'
System sales	$20,453,427	$20,721,986
Support and maintenance	18,245,121	17,676,861
Business management, consulting and managed IT services	13,395,830	11,149,661
Total sales revenues	52,094,378	49,548,508
Costs of sales:	'	'
System sales	11,193,416	13,250,579
Support and maintenance	7,373,953	7,238,969
Business management, consulting and managed IT services	9,091,710	6,940,019
Total costs of sales	27,659,079	27,429,567
Gross profit	24,435,299	22,118,941
Operating expenses:	'	'
Sales and marketing	3,964,167	3,575,717
General and administrative	8,484,121	8,434,056
Total operating expenses	12,448,288	12,009,773
Operating income	11,987,011	10,109,168
Other income (expense):	'	'
Other income (expense)	-40,910	136,314
Total other income (expense)	-40,910	136,314
Income before taxes	11,946,101	10,245,482
Provision for income taxes	4,231,043	3,301,760
Net income	$7,715,058	$6,943,722
Net income per share-basic (in dollars per share)	$0.69	$0.63
Net income per share-diluted (in dollars per share)	$0.69	$0.63
Weighted average shares outstanding	'	'
Basic (in shares)	11,162,523	11,078,407
Diluted (in shares)	11,162,523	11,078,407
Dividends declared per share (in dollars per share)	$0.57	$0.51

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Statement of Comprehensive Income [Abstract]	'	'
Net income	$7,715,058	$6,943,722
Other comprehensive income, net of tax	'	'
Unrealized gain on investments available for sale, net of tax	46,347	3,743
Total other comprehensive income, net of tax	46,347	3,743
Comprehensive income	$7,761,405	$6,947,465

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERSb EQUITY (Unaudited) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income [Member]	Retained Earnings [Member]
Beginning Balance at Dec. 31, 2013	$69,082,547	$11,159	$34,643,900	$11,368	$34,416,120
Beginning Balance (in shares) at Dec. 31, 2013	'	11,159,142	'	'	'
Increase (Decrease) in Stockholders' Equity [Roll Forward]	'	'	'	'	'
Net income	7,715,058	'	'	'	7,715,058
Unrealized gain on investments held for sale, net of tax	46,347	'	'	46,347	'
Issuance of restricted stock (in shares)	'	4,808	'	'	'
Issuance of restricted stock	0	5	-5	'	'
Stock-based compensation	706,601	'	706,601	'	'
Dividends	-6,363,452	'	'	'	-6,363,452
Income tax benefit from restricted stock dividends	32,299	'	32,299	'	'
Ending Balance at Mar. 31, 2014	$71,219,400	$11,164	$35,382,795	$57,715	$35,767,726
Ending Balance (in shares) at Mar. 31, 2014	'	11,163,950	'	'	'

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Operating Activities	'	'
Net income	$7,715,058	$6,943,722
Adjustments to net income:	'	'
Provision for bad debt	431,613	286,079
Deferred taxes	-1,062,627	-582,529
Stock based compensation	706,601	348,473
Income tax benefit from restricted stock dividends	-32,299	-17,939
Depreciation	929,701	850,214
Changes in operating assets and liabilities:	'	'
Accounts receivable	-4,873,384	147,206
Financing receivables	1,410,175	-7,763,742
Inventories	112,484	-537,833
Prepaid expenses and other	-33,674	-210,531
Accounts payable	-342,931	148,504
Deferred revenue	986,029	296,711
Other liabilities	1,917,564	1,838,458
Income taxes payable	5,293,209	3,775,618
Net cash provided by operating activities	13,157,519	5,522,411
Investing Activities	'	'
Purchases of property and equipment	-79,281	-1,988,597
Purchases of investments	0	-9,471
Sale of investments	72,971	0
Net cash used in investing activities	-6,310	-1,998,068
Financing Activities	'	'
Dividends paid	-6,363,452	-5,649,613
Income tax benefit from restricted stock dividends	32,299	17,939
Net cash used in financing activities	-6,331,153	-5,631,674
Increase (decrease) in cash and cash equivalents	6,820,056	-2,107,331
Cash and cash equivalents at beginning of period	11,729,185	8,912,457
Cash and cash equivalents at end of period	18,549,241	6,805,126
Supplemental disclosure of cash flow information	'	'
Cash paid for interest	0	0
Cash paid for income taxes, net of refund	0	0
Write-off of fully depreciated assets	$0	$1,222,325

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2014
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, 2013 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2013.
	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.

REVENUE_RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2014
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:
	•	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.
	•	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.
	•	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 or current arrangements (see Note 9), 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 amount of the total arrangement allocated to 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. If VSOE of fair value does not exist for these services, we allocate arrangement consideration based on third-party evidence ("TPE") of selling price or, if neither VSOE nor TPE is available, estimated selling price. Because the pricing is transaction based (per unit pricing), customers are billed and revenue recognized as services are performed based on transaction levels.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	PROPERTY AND EQUIPMENT
	Property and equipment are comprised of the following at March 31, 2014 and December 31, 2013:
		March 31,			December 31,
		2014			2013
	Land	$	2,848,276		$	2,848,276
	Buildings and improvements	9,389,232			9,309,951
	Maintenance equipment	1,607,256			1,607,256
	Computer equipment	5,524,304			5,524,304
	Leasehold improvements	4,543,559			4,543,559
	Office furniture and fixtures	3,597,842			3,597,842
	Automobiles	316,398			316,398
		27,826,867			27,747,586
	Less: accumulated depreciation	(9,445,915		)	(8,516,214		)
	Property and equipment, net	$	18,380,952		$	19,231,372

OTHER_ACCRUED_LIABILITIES

OTHER ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2014
Payables and Accruals [Abstract]	'
OTHER ACCRUED LIABILITIES	'
	OTHER ACCRUED LIABILITIES
	Other accrued liabilities are comprised of the following:
		March 31,		December 31,
		2014		2013
	Salaries and benefits	$	3,836,586	$	2,379,202
	Commissions	786,312		718,524
	Self-insurance reserves	661,100		706,600
	Other	405,106		359,916
		$	5,689,104	$	4,164,242

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2014
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 March 31, 2014:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	1,050,055	$	—		$	—		$	1,050,055
	Obligations of U.S. Treasury, U.S. government corporations and agencies	3,757,671		21,750			(265		)	3,779,156
	Mortgaged-backed securities	73,926		2,460			—			76,386
	Corporate debt securities	5,729,669		71,231			(2,087		)	5,798,813
		$	10,611,321	$	95,441		$	(2,352	)	$	10,704,410
	Shown below are the amortized cost and estimated fair value of securities with fixed maturities at March 31, 2014, 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 2014	$	3,177,744	$	3,206,435
	Due in 2015	5,955,527		6,011,292
	Due in 2016	1,214,528		1,221,853
	Due in 2017	189,596		188,444
	Due thereafter	73,926		76,386
		$	10,611,321	$	10,704,410
	Investments were comprised of the following at December 31, 2013:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	3,402,921	$	—		$	—		$	3,402,921
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,748,721		250			(121		)	2,748,850
	Mortgaged-backed securities	78,540		2,572			—			81,112
	Corporate debt securities	4,454,107		17,038			(1,402		)	4,469,743
		$	10,684,289	$	19,860		$	(1,523	)	$	10,702,626
	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 March 31, 2014 and December 31, 2013, respectively:
		At March 31, 2014
		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	$	909,174	$	(265	)	$	—		$	—		$	909,174	$	(265	)
	Corporate debt securities	788,564		(2,087		)	—			—			788,564		(2,087		)
		$	1,697,738	$	(2,352	)	$	—		$	—		$	1,697,738	$	(2,352	)
		At December 31, 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	$	1,321,511	$	(121	)	$	—		$	—		$	1,321,511	$	(121	)
	Corporate debt securities	148,911		(1,022		)	161,270			(380		)	310,181		(1,402		)
		$	1,470,422	$	(1,143	)	$	161,270		$	(380	)	$	1,631,692	$	(1,523	)
	Our investment portfolio, including those securities in unrealized loss positions at March 31, 2014, 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 March 31, 2014. 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	3 Months Ended
	Mar. 31, 2014
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 common equivalent shares outstanding for the three month periods ended March 31, 2014 or March 31, 2013.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2014
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 March 31, 2014 and December 31, 2013:
		March 31,			December 31,
		2014			2013
	Deferred tax assets:
	Accounts receivable and financing receivables	$	1,060,577		$	971,132
	Accrued vacation	1,218,629			1,191,286
	Stock-based compensation	767,496			491,921
	Deferred revenue	475,435			48,383
	Accrued liabilities and other	163,525			155,569
	Total deferred tax assets	$	3,685,662		$	2,858,291
	Deferred tax liabilities:
	Other comprehensive income	$	35,375		$	6,967
	Depreciation	2,250,776			2,486,032
	Total deferred tax liabilities	$	2,286,151		$	2,492,999
	Significant components of the Company’s income tax provision in the Condensed Consolidated Statements of Income for the three months ended March 31 are as follows:
		2014			2013
	Current provision:
	Federal	$	4,479,631		$	3,234,923
	State	814,039			649,366
	Deferred provision:
	Federal	(953,640		)	(522,782		)
	State	(108,987		)	(59,747		)
	Total income tax provision	$	4,231,043		$	3,301,760
	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 three months ended March 31 is as follows:
		2014			2013
	Income taxes at U.S. Federal statutory rate	$	4,181,135		$	3,585,919
	State income taxes, net of federal tax effect	420,138			357,261
	Domestic production activities deduction	(400,132		)	(353,563		)
	Tax credits	—			(421,467		)
	Other	29,902			133,610
	Total income tax provision	$	4,231,043		$	3,301,760
	Our effective tax rate for the three months ended March 31, 2014 was 35.4%, compared to 32.2% for the three months ended March 31, 2013. The federal research and development tax credit expired effective December 31, 2011, but was retroactively extended for amounts incurred from January 1, 2012 through December 31, 2013, when the American Taxpayer Relief Act of 2012 (“ATRA”) was signed into law in January 2013. No tax benefit from these credits was recorded during 2012 as applicable accounting standards require that such benefits are to be recorded in the period that the legislation is enacted. Instead, the Company recognized the full net benefit for the federal research and development tax credit for the entire 2012 fiscal year during the three months ended March 31, 2013, in addition to estimated amounts related to the first quarter of 2013. As the federal research and development tax credit, as extended by the ATRA, expired effective December 31, 2013 and had yet to be extended for fiscal year 2014 as of March 31, 2014, no tax benefit from these credits has been recorded for the three months ended March 31, 2014.
	The Company had unrecognized tax benefits of $1,343,379 related to uncertain tax positions as of March 31, 2014 under the provisions of FASB Codification topic, Income Taxes, which is recorded in income taxes payable within the Condensed Consolidated Balance Sheet. As of March 31, 2014, $193,690 of accrued interest related to such positions has been recorded. 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

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
STOCK-BASED COMPENSATION	'
	STOCK-BASED COMPENSATION
	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 months ended March 31, 2014 and 2013, included in the Condensed Consolidated Statements of Income:
		Three Months Ended
		31-Mar-14			31-Mar-13
	Costs of sales	$	265,249		$	114,999
	Operating expenses	441,352			233,474
	Pre-tax stock-based compensation expense	706,601			348,473
	Less: income tax effect	275,574			135,904
	Net stock-based compensation expense	$	431,027		$	212,569
	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. 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. 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.
	On January 27, 2014, the Compensation Committee of the Board of Directors approved the grant of a total of 4,808 shares of restricted stock, effective January 27, 2014, to certain of the non-employee directors of the Company. The grant date fair value was $58.22 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 first 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 will be recognized on a straight-line basis over one year.
	A summary of activity under the 2005 Restricted Stock Plan and the 2012 Restricted Stock Plan for Non-Employee Directors (the “Plans”) for the three months ended March 31, 2014 and 2013 is as follows:
		Three Months Ended March 31, 2014					Three Months Ended March 31, 2013
		Shares		Weighted-Average			Shares	Weighted-Average
				Grant-Date				Grant-Date
				Fair Value				Fair Value
	Nonvested stock outstanding at beginning of period	153,674		$	58.15		94,729	$	59.12
	Granted	4,808		58.22			2,390	52.32
	Vested	—		—			—	—
	Nonvested stock outstanding at end of period	158,482		$	58.15		97,119	$	58.95
	As of March 31, 2014, there was $7,250,751 of unrecognized compensation cost related to non-vested restricted stock granted under the Plans.

FINANCING_RECEIVABLES

FINANCING RECEIVABLES	3 Months Ended
	Mar. 31, 2014
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 March 31, 2014 and December 31, 2013:
		March 31,			December 31,
		2014			2013
	Short-term payment plans, gross	$	24,116,393		$	25,317,770
	Less: allowance for losses	(1,205,820		)	(1,265,889		)
	Less: unearned income	—			—
	Short-term payment plans, net	$	22,910,573		$	24,051,881
	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 March 31, 2014 and December 31, 2013:
		March 31,			December 31,
		2014			2013
	Sales-type leases, gross	1,846,490			2,081,512
	Less: allowance for losses	(88,860		)	(99,301		)
	Less: unearned income	(69,276		)	(95,499		)
	Sales-type leases, net	$	1,688,354		$	1,886,712
	Future minimum lease payments to be received subsequent to March 31, 2014 are as follows:
	2014	$	1,040,582
	2015	589,499
	2016	160,150
	2017	56,259
	2018	—
	Thereafter	—
	Total minimum lease payments to be received	1,846,490
	Less unearned income	(69,276		)
	Net lease receivables	$	1,777,214
	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 three months ended March 31, 2014 and year ended December 31, 2013:
		Beginning			Provision			Charge-offs			Recoveries		Ending
		Balance											Balance
	31-Mar-14	$	1,365,190		$	(70,510	)	$	—		$	—	$	1,294,680
	31-Dec-13	$	662,315		$	1,309,160		$	(606,285	)	$	—	$	1,365,190
	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 March 31, 2014 and December 31, 2013:
		1 to 90 Days			91 to 180 Days			181 + Days			Total
		Past Due			Past Due			Past Due			Past Due
	31-Mar-14	$	422,556		$	89,794		$	57,429		$	569,779
	31-Dec-13	$	511,792		$	85,738		$	57,429		$	654,959
	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 financing receivables 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, according to the age of the oldest related payment outstanding within trade accounts receivable:
		March 31,			December 31,
		2014			2013
	Customer balances with amounts reclassified to trade accounts receivable that are:
	1 to 90 Days Past Due	$	846,472		$	1,322,823
	91 to 180 Days Past Due	502,848			368,424
	181 + Days Past Due	37,537			37,537
	Total customer balances with past due amounts reclassified to trade accounts receivable	$	1,386,857		$	1,728,784
	Total customer balances with no past due amounts reclassified to trade accounts receivable	390,357			257,229
	Total financing receivables with contractual maturities of one year or less	24,116,393			25,317,770
	Less allowance for losses	(1,294,680		)	(1,365,190		)
	Total financing receivables	$	24,598,927		$	25,938,593
	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 $93,879, included as a component of prepaid expenses and other in the accompanying Condensed Consolidated Balance Sheets, have been capitalized as of March 31, 2014 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 9.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2014
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	3 Months Ended
	Mar. 31, 2014
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 March 31, 2014 and December 31, 2013, 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 March 31, 2014 and December 31, 2013:
				Fair Value at March 31, 2014 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		3/31/14		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	1,050,055	$	—	$	1,050,055	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	3,779,156		—		3,779,156		—
	Mortgage backed securities	76,386		—		76,386		—
	Corporate debt securities	5,798,813		—		5,798,813		—
	Total available-for-sale securities	$	10,704,410	$	—	$	10,704,410	$	—
				Fair Value at December 31, 2013 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		12/31/13		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	3,402,921	$	—	$	3,402,921	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,748,850		—		2,748,850		—
	Mortgage backed securities	81,112		—		81,112		—
	Corporate debt securities	4,469,743		—		4,469,743		—
	Total available-for-sale securities	$	10,702,626	$	—	$	10,702,626	$	—
	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 amounts 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	3 Months Ended
	Mar. 31, 2014
New Accounting Pronouncements and Changes in Accounting Principles [Abstract]	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	New Accounting Standards Adopted in 2014
	There were no new standards required to be adopted during the three months ended March 31, 2014 that are expected to 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 are expected to have a material impact on our financial statements.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	On May 1, 2014, the Company announced a dividend for the second quarter of 2014 in the amount of $0.57 per share, payable on May 30, 2014, to stockholders of record as of the close of business on May 15, 2014.

REVENUE_RECOGNITION_Policies

REVENUE RECOGNITION (Policies)	3 Months Ended
	Mar. 31, 2014
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:
	•	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.
	•	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.
	•	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 or current arrangements (see Note 9), 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 amount of the total arrangement allocated to 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. If VSOE of fair value does not exist for these services, we allocate arrangement consideration based on third-party evidence ("TPE") of selling price or, if neither VSOE nor TPE is available, estimated selling price. Because the pricing is transaction based (per unit pricing), customers are billed and revenue recognized as services are performed based on transaction levels.

Property_and_Equipment_Tables

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of Property, Plant and Equipment	'
	Property and equipment are comprised of the following at March 31, 2014 and December 31, 2013:
		March 31,			December 31,
		2014			2013
	Land	$	2,848,276		$	2,848,276
	Buildings and improvements	9,389,232			9,309,951
	Maintenance equipment	1,607,256			1,607,256
	Computer equipment	5,524,304			5,524,304
	Leasehold improvements	4,543,559			4,543,559
	Office furniture and fixtures	3,597,842			3,597,842
	Automobiles	316,398			316,398
		27,826,867			27,747,586
	Less: accumulated depreciation	(9,445,915		)	(8,516,214		)
	Property and equipment, net	$	18,380,952		$	19,231,372

OTHER_ACCRUED_LIABILITIES_Tabl

OTHER ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2014
Payables and Accruals [Abstract]	'
Other Accrued Liabilities	'
	Other accrued liabilities are comprised of the following:
		March 31,		December 31,
		2014		2013
	Salaries and benefits	$	3,836,586	$	2,379,202
	Commissions	786,312		718,524
	Self-insurance reserves	661,100		706,600
	Other	405,106		359,916
		$	5,689,104	$	4,164,242

INVESTMENTS_Tables

INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2014
Investments, Debt and Equity Securities [Abstract]	'
Summary of Investments	'
	Investments were comprised of the following at December 31, 2013:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	3,402,921	$	—		$	—		$	3,402,921
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,748,721		250			(121		)	2,748,850
	Mortgaged-backed securities	78,540		2,572			—			81,112
	Corporate debt securities	4,454,107		17,038			(1,402		)	4,469,743
		$	10,684,289	$	19,860		$	(1,523	)	$	10,702,626
	Investments are comprised of the following at March 31, 2014:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	1,050,055	$	—		$	—		$	1,050,055
	Obligations of U.S. Treasury, U.S. government corporations and agencies	3,757,671		21,750			(265		)	3,779,156
	Mortgaged-backed securities	73,926		2,460			—			76,386
	Corporate debt securities	5,729,669		71,231			(2,087		)	5,798,813
		$	10,611,321	$	95,441		$	(2,352	)	$	10,704,410
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 March 31, 2014, 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 2014	$	3,177,744	$	3,206,435
	Due in 2015	5,955,527		6,011,292
	Due in 2016	1,214,528		1,221,853
	Due in 2017	189,596		188,444
	Due thereafter	73,926		76,386
		$	10,611,321	$	10,704,410
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 March 31, 2014 and December 31, 2013, respectively:
		At March 31, 2014
		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	$	909,174	$	(265	)	$	—		$	—		$	909,174	$	(265	)
	Corporate debt securities	788,564		(2,087		)	—			—			788,564		(2,087		)
		$	1,697,738	$	(2,352	)	$	—		$	—		$	1,697,738	$	(2,352	)
		At December 31, 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	$	1,321,511	$	(121	)	$	—		$	—		$	1,321,511	$	(121	)
	Corporate debt securities	148,911		(1,022		)	161,270			(380		)	310,181		(1,402		)
		$	1,470,422	$	(1,143	)	$	161,270		$	(380	)	$	1,631,692	$	(1,523	)

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2014
Income Tax Disclosure [Abstract]	'
Deferred Tax Assets and Liabilities	'
	Deferred tax assets and liabilities are comprised of the following at March 31, 2014 and December 31, 2013:
		March 31,			December 31,
		2014			2013
	Deferred tax assets:
	Accounts receivable and financing receivables	$	1,060,577		$	971,132
	Accrued vacation	1,218,629			1,191,286
	Stock-based compensation	767,496			491,921
	Deferred revenue	475,435			48,383
	Accrued liabilities and other	163,525			155,569
	Total deferred tax assets	$	3,685,662		$	2,858,291
	Deferred tax liabilities:
	Other comprehensive income	$	35,375		$	6,967
	Depreciation	2,250,776			2,486,032
	Total deferred tax liabilities	$	2,286,151		$	2,492,999
Component of Income Tax Provision	'
	Significant components of the Company’s income tax provision in the Condensed Consolidated Statements of Income for the three months ended March 31 are as follows:
		2014			2013
	Current provision:
	Federal	$	4,479,631		$	3,234,923
	State	814,039			649,366
	Deferred provision:
	Federal	(953,640		)	(522,782		)
	State	(108,987		)	(59,747		)
	Total income tax provision	$	4,231,043		$	3,301,760
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 three months ended March 31 is as follows:
		2014			2013
	Income taxes at U.S. Federal statutory rate	$	4,181,135		$	3,585,919
	State income taxes, net of federal tax effect	420,138			357,261
	Domestic production activities deduction	(400,132		)	(353,563		)
	Tax credits	—			(421,467		)
	Other	29,902			133,610
	Total income tax provision	$	4,231,043		$	3,301,760

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2014
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 months ended March 31, 2014 and 2013, included in the Condensed Consolidated Statements of Income:
		Three Months Ended
		31-Mar-14			31-Mar-13
	Costs of sales	$	265,249		$	114,999
	Operating expenses	441,352			233,474
	Pre-tax stock-based compensation expense	706,601			348,473
	Less: income tax effect	275,574			135,904
	Net stock-based compensation expense	$	431,027		$	212,569
Summary of Activity Under 2005 and 2012 Restricted Stock Plans	'
	A summary of activity under the 2005 Restricted Stock Plan and the 2012 Restricted Stock Plan for Non-Employee Directors (the “Plans”) for the three months ended March 31, 2014 and 2013 is as follows:
		Three Months Ended March 31, 2014					Three Months Ended March 31, 2013
		Shares		Weighted-Average			Shares	Weighted-Average
				Grant-Date				Grant-Date
				Fair Value				Fair Value
	Nonvested stock outstanding at beginning of period	153,674		$	58.15		94,729	$	59.12
	Granted	4,808		58.22			2,390	52.32
	Vested	—		—			—	—
	Nonvested stock outstanding at end of period	158,482		$	58.15		97,119	$	58.95

FINANCING_RECEIVABLES_Tables

FINANCING RECEIVABLES (Tables)	3 Months Ended
	Mar. 31, 2014
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 March 31, 2014 and December 31, 2013:
		March 31,			December 31,
		2014			2013
	Short-term payment plans, gross	$	24,116,393		$	25,317,770
	Less: allowance for losses	(1,205,820		)	(1,265,889		)
	Less: unearned income	—			—
	Short-term payment plans, net	$	22,910,573		$	24,051,881
Components of Lease Receivables	'
	The components of these lease receivables were as follows on March 31, 2014 and December 31, 2013:
		March 31,			December 31,
		2014			2013
	Sales-type leases, gross	1,846,490			2,081,512
	Less: allowance for losses	(88,860		)	(99,301		)
	Less: unearned income	(69,276		)	(95,499		)
	Sales-type leases, net	$	1,688,354		$	1,886,712
Future Minimum Lease Payments	'
	Future minimum lease payments to be received subsequent to March 31, 2014 are as follows:
	2014	$	1,040,582
	2015	589,499
	2016	160,150
	2017	56,259
	2018	—
	Thereafter	—
	Total minimum lease payments to be received	1,846,490
	Less unearned income	(69,276		)
	Net lease receivables	$	1,777,214
Allowance for Financing Credit Losses	'
	The following table is a roll-forward of the allowance for financing credit losses for the three months ended March 31, 2014 and year ended December 31, 2013:
		Beginning			Provision			Charge-offs			Recoveries		Ending
		Balance											Balance
	31-Mar-14	$	1,365,190		$	(70,510	)	$	—		$	—	$	1,294,680
	31-Dec-13	$	662,315		$	1,309,160		$	(606,285	)	$	—	$	1,365,190
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 March 31, 2014 and December 31, 2013:
		1 to 90 Days			91 to 180 Days			181 + Days			Total
		Past Due			Past Due			Past Due			Past Due
	31-Mar-14	$	422,556		$	89,794		$	57,429		$	569,779
	31-Dec-13	$	511,792		$	85,738		$	57,429		$	654,959
Schedule of Financing Receivable Credit Quality Indicators	'
	The table below categorizes customer financing receivable balances (excluding short term payment plans), none of which are considered past due, according to the age of the oldest related payment outstanding within trade accounts receivable:
		March 31,			December 31,
		2014			2013
	Customer balances with amounts reclassified to trade accounts receivable that are:
	1 to 90 Days Past Due	$	846,472		$	1,322,823
	91 to 180 Days Past Due	502,848			368,424
	181 + Days Past Due	37,537			37,537
	Total customer balances with past due amounts reclassified to trade accounts receivable	$	1,386,857		$	1,728,784
	Total customer balances with no past due amounts reclassified to trade accounts receivable	390,357			257,229
	Total financing receivables with contractual maturities of one year or less	24,116,393			25,317,770
	Less allowance for losses	(1,294,680		)	(1,365,190		)
	Total financing receivables	$	24,598,927		$	25,938,593

FAIR_VALUE_Tables

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2014
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 March 31, 2014 and December 31, 2013:
				Fair Value at March 31, 2014 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		3/31/14		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	1,050,055	$	—	$	1,050,055	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	3,779,156		—		3,779,156		—
	Mortgage backed securities	76,386		—		76,386		—
	Corporate debt securities	5,798,813		—		5,798,813		—
	Total available-for-sale securities	$	10,704,410	$	—	$	10,704,410	$	—
				Fair Value at December 31, 2013 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		12/31/13		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	3,402,921	$	—	$	3,402,921	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,748,850		—		2,748,850		—
	Mortgage backed securities	81,112		—		81,112		—
	Corporate debt securities	4,469,743		—		4,469,743		—
	Total available-for-sale securities	$	10,702,626	$	—	$	10,702,626	$	—

REVENUE_RECOGNITION_Additional

REVENUE RECOGNITION - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2014
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

PROPERTY_AND_EQUIPMENT_Propert

PROPERTY AND EQUIPMENT Property and Equipment (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$27,826,867	$27,747,586
Less: accumulated depreciation	-9,445,915	-8,516,214
Property and equipment, net	18,380,952	19,231,372
Land	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	2,848,276	2,848,276
Buildings and improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	9,389,232	9,309,951
Maintenance equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	1,607,256	1,607,256
Computer equipment	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	5,524,304	5,524,304
Leasehold improvements	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	4,543,559	4,543,559
Office furniture and fixtures	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	3,597,842	3,597,842
Automobiles	'	'
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$316,398	$316,398

OTHER_ACCRUED_LIABILITIES_Othe

OTHER ACCRUED LIABILITIES - Other Accrued Liabilities (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]	'	'
Salaries and benefits	$3,836,586	$2,379,202
Commissions	786,312	718,524
Self-insurance reserves	661,100	706,600
Other	405,106	359,916
Other accrued liabilities	$5,689,104	$4,164,242

INVESTMENTS_Summary_of_Investm

INVESTMENTS - Summary of Investments (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	$10,611,321	$10,684,289
Unrealized Gains	95,441	19,860
Unrealized Losses	-2,352	-1,523
Fair Value	10,704,410	10,702,626
Short-term investments (money market funds and accrued income)	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	1,050,055	3,402,921
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Value	1,050,055	3,402,921
Obligations of U.S. Treasury, U.S. government corporations and agencies	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	3,757,671	2,748,721
Unrealized Gains	21,750	250
Unrealized Losses	-265	-121
Fair Value	3,779,156	2,748,850
Mortgaged-backed securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	73,926	78,540
Unrealized Gains	2,460	2,572
Unrealized Losses	0	0
Fair Value	76,386	81,112
Corporate debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	5,729,669	4,454,107
Unrealized Gains	71,231	17,038
Unrealized Losses	-2,087	-1,402
Fair Value	$5,798,813	$4,469,743

INVESTMENTS_Amortized_Cost_and

INVESTMENTS - Amortized Cost and Estimated Fair Value of Securities With Fixed Maturities (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Investments, Debt and Equity Securities [Abstract]	'	'
Due in 2014, Amortized Cost	$3,177,744	'
Due in 2015, Amortized Cost	5,955,527	'
Due in 2016, Amortized Cost	1,214,528	'
Due in 2017, Amortized Cost	189,596	'
Due thereafter, Amortized Cost	73,926	'
Amortized Cost	10,611,321	10,684,289
Due in 2014, Fair Value	3,206,435	'
Due in 2015, Fair Value	6,011,292	'
Due in 2016, Fair Value	1,221,853	'
Due in 2017, Fair Value	188,444	'
Due thereafter, Fair Value	76,386	'
Fair Value	$10,704,410	$10,702,626

INVESTMENTS_Companys_Investmen

INVESTMENTS - Company's Investments' Gross Unrealized Losses and Fair Value (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 Months, Fair Value	$1,697,738	$1,470,422
Less than 12 months, Unrealized Losses	-2,352	-1,143
12 Months or More, Fair Value	0	161,270
12 Months or More, Unrealized Losses	0	-380
Total, Fair Value	1,697,738	1,631,692
Total, Unrealized Losses	-2,352	-1,523
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	909,174	1,321,511
Less than 12 months, Unrealized Losses	-265	-121
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Total, Fair Value	909,174	1,321,511
Total, Unrealized Losses	-265	-121
Corporate debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 Months, Fair Value	788,564	148,911
Less than 12 months, Unrealized Losses	-2,087	-1,022
12 Months or More, Fair Value	0	161,270
12 Months or More, Unrealized Losses	0	-380
Total, Fair Value	788,564	310,181
Total, Unrealized Losses	($2,087)	($1,402)

NET_INCOME_PER_SHARE_Additiona

NET INCOME PER SHARE - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Earnings Per Share [Abstract]	'	'
Diluted shares outstanding	0	0

INCOME_TAXES_Deferred_Tax_Asse

INCOME TAXES - Deferred Tax Assets and Liabilities (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Deferred tax assets:	'	'
Accounts receivable and financing receivables	$1,060,577	$971,132
Accrued vacation	1,218,629	1,191,286
Stock-based compensation	767,496	491,921
Deferred revenue	475,435	48,383
Accrued liabilities and other	163,525	155,569
Total deferred tax assets	3,685,662	2,858,291
Deferred tax liabilities:	'	'
Other comprehensive income	35,375	6,967
Depreciation	2,250,776	2,486,032
Total deferred tax liabilities	$2,286,151	$2,492,999

INCOME_TAXES_Component_of_Inco

INCOME TAXES - Component of Income Tax Provision (Detail) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Current provision:	'	'
Federal	$4,479,631	$3,234,923
State	814,039	649,366
Deferred provision:	'	'
Federal	-953,640	-522,782
State	-108,987	-59,747
Total income tax provision	$4,231,043	$3,301,760

INCOME_TAXES_Difference_Betwee

INCOME TAXES - Difference Between Income Taxes at U.S. Federal Statutory Income Tax Rate (Detail) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
Income taxes at U.S. Federal statutory rate	$4,181,135	$3,585,919
State income taxes, net of federal tax effect	420,138	357,261
Domestic production activities deduction	-400,132	-353,563
Tax credits	0	-421,467
Other	29,902	133,610
Total income tax provision	$4,231,043	$3,301,760

INCOME_TAXES_Tax_Rates_Details

INCOME TAXES - Tax Rates (Details)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Income Tax Disclosure [Abstract]	'	'
U. S. federal statutory income tax rate	35.00%	'
Effective tax rate	35.40%	32.20%

INCOME_TAXES_INCOME_TAXES_Unre

INCOME TAXES INCOME TAXES - Unrecognized Tax Benefits (Details) (USD $)	3 Months Ended
	Mar. 31, 2014
Income Tax Contingency [Line Items]	'
Accrued interest or penalties recorded	$193,690
Income Taxes Payable	'
Income Tax Contingency [Line Items]	'
Unrecognized Tax Benefits	$1,343,379

STOCKBASED_COMPENSATION_Total_

STOCK-BASED COMPENSATION - Total Stock-Based Compensation Expense (Detail) (USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Pre-tax stock-based compensation expense	$706,601	$348,473
Less: income tax effect	275,574	135,904
Net stock-based compensation expense	431,027	212,569
Costs of sales	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Pre-tax stock-based compensation expense	265,249	114,999
Operating expenses	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'
Pre-tax stock-based compensation expense	$441,352	$233,474

STOCKBASED_COMPENSATION_Additi

STOCK-BASED COMPENSATION - Additional Information (Detail) (Restricted Stock, USD $)	3 Months Ended				0 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Dec. 31, 2013	Dec. 31, 2012	Jan. 27, 2014	Sep. 25, 2013	Oct. 31, 2012	Apr. 18, 2011	Mar. 04, 2013	Jun. 18, 2012
					Non-Employee Directors	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
						Executive Officer	Executive Officer	Executive Officer	Non-Employee Directors	Non-Employee Directors
						Installment	Officer	Installment	Officer	Officer
							Installment
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'	'	'	'	'	'	'	'	'
Approved the grant of shares of restricted stock	4,808	2,390	'	'	4,808	79,080	12,292	100,346	2,390	2,160
Grant date fair value per share	$58.15	$58.95	$58.15	$59.12	$58.22	$57.54	$48.81	$60.79	$52.32	$55.55
Number of installments provided for vesting restricted stock	'	'	'	'	'	4	5	5	'	'
Number of years to recognize grant for compensation expenses	'	'	'	'	'1 year	'4 years	'5 years	'5 years	'3 years	'3 years
Number of officers received grants	'	'	'	'	'	'	2	'	5	5
Unrecognized compensation cost related to non-vested restricted stock granted	$7,250,751	'	'	'	'	'	'	'	'	'

STOCKBASED_COMPENSATION_Summar

STOCK-BASED COMPENSATION - Summary of Activity Under 2005 Restricted Stock Plan (Detail) (Restricted Stock, USD $)	3 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
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	153,674	94,729
Granted, shares	4,808	2,390
Vested, shares	0	0
Nonvested stock outstanding at end of period, shares	158,482	97,119
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	$58.15	$59.12
Granted, Weighted-Average Grant-Date Fair Value	$58.22	$52.32
Vested, Weighted-Average Grant-Date Fair Value	$0	$0
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value	$58.15	$58.95

FINANCING_RECEIVABLES_Addition

FINANCING RECEIVABLES - Additional Information (Detail) (USD $)	3 Months Ended
	Mar. 31, 2014
Financing Receivables [Line Items]	'
Expiration period of sales type lease	'through 2017
Direct incremental costs capitalized	$93,879
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 $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Financing Receivables [Line Items]	'	'	'
Short-term payment plans, gross	$24,116,393	$25,317,770	'
Less allowance for losses	-1,294,680	-1,365,190	-662,315
Total financing receivables	24,598,927	25,938,593	'
Short-term Payment Plans	'	'	'
Financing Receivables [Line Items]	'	'	'
Short-term payment plans, gross	24,116,393	25,317,770	'
Less allowance for losses	-1,205,820	-1,265,889	'
Less: unearned income	0	0	'
Total financing receivables	$22,910,573	$24,051,881	'

FINANCING_RECEIVABLES_SalesTyp

FINANCING RECEIVABLES - Sales-Type Leases (Details) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Receivables [Abstract]	'	'
Sales-type leases, gross	$1,846,490	$2,081,512
Less: allowance for losses	-88,860	-99,301
Less: unearned income	-69,276	-95,499
Sales-type leases, net	$1,688,354	$1,886,712

FINANCING_RECEIVABLES_Future_M

FINANCING RECEIVABLES - Future Minimum Lease Payments (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Receivables [Abstract]	'	'
2014	$1,040,582	'
2015	589,499	'
2016	160,150	'
2017	56,259	'
2018	0	'
Thereafter	0	'
Total minimum lease payments to be received	1,846,490	2,081,512
Less unearned income	-69,276	-95,499
Net leases receivables	$1,777,214	'

FINANCING_RECEIVABLES_Allowanc

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2013
Allowance for Credit Losses on Financing Receivables [Roll Forward]	'	'
Beginning Balance	$1,365,190	$662,315
Provision	-70,510	1,309,160
Charge-offs	0	-606,285
Recoveries	0	0
Ending Balance	$1,294,680	$1,365,190

FINANCING_RECEIVABLES_Analysis

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Receivables [Abstract]	'	'
1 to 90 Days Past Due	$422,556	$511,792
91 to 180 Days Past Due	89,794	85,738
181 Days Past Due	57,429	57,429
Total Past Due	$569,779	$654,959

FINANCING_RECEIVABLES_Summary_

FINANCING RECEIVABLES - Summary of Financing Receivables (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Customer balances with amounts reclassified to trade accounts receivable that are:	'	'	'
1 to 90 Days Past Due	$846,472	$1,322,823	'
91 to 180 Days Past Due	502,848	368,424	'
181 Days Past Due	37,537	37,537	'
Total customer balances with past due amounts reclassified to trade accounts receivable	1,386,857	1,728,784	'
Total customer balances with no past due amounts reclassified to trade accounts receivable	390,357	257,229	'
Total financing receivables with contractual maturities of one year or less	24,116,393	25,317,770	'
Less allowance for losses	-1,294,680	-1,365,190	-662,315
Total financing receivables	$24,598,927	$25,938,593	'

FAIR_VALUE_Carrying_Amounts_an

FAIR VALUE - Carrying Amounts and Fair Values of Certain Assets and Liabilities (Detail) (USD $)	Mar. 31, 2014	Dec. 31, 2013
Carrying Amount	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	$10,704,410	$10,702,626
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	1,050,055	3,402,921
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	3,779,156	2,748,850
Carrying Amount | Mortgaged-backed securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	76,386	81,112
Carrying Amount | Corporate debt securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	5,798,813	4,469,743
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) | 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) | 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) | Corporate debt securities	'	'
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	10,704,410	10,702,626
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	1,050,055	3,402,921
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	3,779,156	2,748,850
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	76,386	81,112
Significant Other Observable Inputs (Level 2) | Corporate debt securities	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	5,798,813	4,469,743
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) | 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) | 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) | Corporate debt securities	'	'
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		0 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	1-May-14
			Subsequent Event
Subsequent Event [Line Items]	'	'	'
Dividends declared per share	$0.57	$0.51	$0.57