TruBridge (TBRG) 10-Q 8 Aug 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Jun. 30, 2014	Aug. 07, 2014
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-Jun-14	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'
Amendment Flag	'false	'
Trading Symbol	'CPSI	'
Entity Common Stock, Shares Outstanding	'	11,208,879

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Current assets:	'	'
Cash and cash equivalents	$13,294,472	$11,729,185
Investments	10,715,307	10,702,626
Accounts receivable, net of allowance for doubtful accounts of $1,425,000 and $1,125,000, respectively	24,869,413	20,076,592
Financing receivables, current portion, net	23,978,575	25,387,637
Inventories	1,409,902	1,588,673
Deferred tax assets	2,687,167	2,366,369
Prepaid expenses and other	1,810,924	901,228
Total current assets	78,765,760	72,752,310
Property and equipment, net	17,623,399	19,231,372
Financing receivables, net of current portion	412,713	550,956
Total assets	96,801,872	92,534,638
Current liabilities:	'	'
Accounts payable	3,011,610	3,213,714
Deferred revenue	8,934,160	9,581,357
Accrued vacation	4,092,634	3,694,600
Income taxes payable	415,266	797,101
Other accrued liabilities	3,986,967	4,164,242
Total current liabilities	20,440,637	21,451,014
Deferred tax liabilities	1,349,126	2,001,077
Stockholders’ equity:	'	'
Common stock, $0.001 par value; 30,000,000 shares authorized; 11,208,879 and 11,159,142 shares issued and outstanding	11,209	11,159
Additional paid-in capital	36,480,257	34,643,900
Accumulated other comprehensive income	35,592	11,368
Retained earnings	38,485,051	34,416,120
Total stockholders’ equity	75,012,109	69,082,547
Total liabilities and stockholders’ equity	$96,801,872	$92,534,638

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Jun. 30, 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 (in Dollars per share)	$0.00	$0.00
Common stock, shares authorized (shares)	30,000,000	30,000,000
Common stock, shares issued (shares)	11,208,879	11,159,142
Common stock, shares outstanding (shares)	11,208,879	11,159,142

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Sales revenues:	'	'	'	'
System sales	$20,663,393	$22,376,682	$41,116,820	$43,098,667
Support and maintenance	18,454,030	17,737,916	36,699,151	35,414,777
Business management, consulting and managed IT services	13,935,853	13,146,746	27,331,683	24,296,407
Total sales revenues	53,053,276	53,261,344	105,147,654	102,809,851
Costs of sales:	'	'	'	'
System sales	11,292,643	13,083,461	22,486,060	26,334,039
Support and maintenance	7,127,197	7,160,027	14,501,149	14,412,884
Business management, consulting and managed IT services	9,454,761	7,541,263	18,546,471	14,467,394
Total costs of sales	27,874,601	27,784,751	55,533,680	55,214,317
Gross profit	25,178,675	25,476,593	49,613,974	47,595,534
Operating expenses:	'	'	'	'
Sales and marketing	3,633,891	4,134,897	7,598,058	7,710,614
General and administrative	7,475,529	8,193,506	15,959,650	16,627,562
Total operating expenses	11,109,420	12,328,403	23,557,708	24,338,176
Operating income	14,069,255	13,148,190	26,056,266	23,257,358
Other income (expense):	'	'	'	'
Other income (expense)	66,630	136,985	25,720	273,299
Total other income (expense)	66,630	136,985	25,720	273,299
Income before taxes	14,135,885	13,285,175	26,081,986	23,530,657
Provision for income taxes	5,029,498	4,799,542	9,260,542	8,101,302
Net income	$9,106,387	$8,485,633	$16,821,444	$15,429,355
Net income per share-basic (in dollars per share)	$0.81	$0.77	$1.50	$1.39
Net income per share-diluted (in dollars per share)	$0.81	$0.77	$1.50	$1.39
Weighted average shares outstanding used in per common share computations:	'	'	'	'
Basic (shares)	11,022,076	11,000,612	11,013,863	10,991,875
Diluted (in shares)	11,022,076	11,000,612	11,013,863	10,991,875
Dividends declared per share (in dollars per share)	$0.57	$0.51	$1.14	$1.02

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Statement of Comprehensive Income [Abstract]	'	'	'	'
Net income	$9,106,387	$8,485,633	$16,821,444	$15,429,355
Other comprehensive income (loss), net of tax	'	'	'	'
Unrealized gain (loss) on investments available for sale, net of tax	-22,123	-17,517	24,224	-13,774
Total other comprehensive income (loss), net of tax	-22,123	-17,517	24,224	-13,774
Comprehensive income	$9,084,264	$8,468,116	$16,845,668	$15,415,581

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	16,821,444	'	'	'	16,821,444
Unrealized gain on investments available for sale, net of tax	24,224	'	'	24,224	'
Issuance of restricted stock (in shares)	'	49,737	'	'	'
Issuance of restricted stock	0	50	-50	'	'
Stock-based compensation	1,756,677	'	1,756,677	'	'
Dividends	-12,752,513	'	'	'	-12,752,513
Income Tax Benefit From Restricted Stock Dividends	69,739	'	69,739	'	'
Income tax benefit from restricted stock dividends	9,991	'	9,991	'	'
Ending Balance at Jun. 30, 2014	$75,012,109	$11,209	$36,480,257	$35,592	$38,485,051
Ending Balance (in shares) at Jun. 30, 2014	'	11,208,879	'	'	'

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Operating Activities	'	'
Net income	$16,821,444	$15,429,355
Adjustments to net income:	'	'
Provision for bad debt	726,609	1,647,291
Deferred taxes	-982,532	-459,131
Stock based compensation	1,756,677	703,894
(Excess) deficient tax benefit from restricted stock	-9,991	55,598
Income tax benefit from restricted stock dividends	-69,739	-31,989
Depreciation	1,864,379	1,717,676
Changes in operating assets and liabilities:	'	'
Accounts receivable	-5,600,868	660,373
Financing receivables	1,628,743	-17,933,266
Inventories	178,771	-113,348
Prepaid expenses and other	-909,696	168,079
Accounts payable	-202,104	-135,731
Deferred revenue	-647,197	2,197,633
Other liabilities	220,759	1,499,512
Income taxes payable	-302,105	1,370,024
Net cash provided by operating activities	14,473,150	6,775,970
Investing Activities	'	'
Purchases of property and equipment	-256,406	-2,747,250
Purchases of investments	0	-33,481
Sale of investments	21,326	0
Net cash used in investing activities	-235,080	-2,780,731
Financing Activities	'	'
Dividends paid	-12,752,513	-11,300,445
Excess (deficient) tax benefit from restricted stock	9,991	-55,598
Income tax benefit from restricted stock dividends	69,739	31,989
Net cash used in financing activities	-12,672,783	-11,324,054
Increase (decrease) in cash and cash equivalents	1,565,287	-7,328,815
Cash and cash equivalents at beginning of period	11,729,185	8,912,457
Cash and cash equivalents at end of period	13,294,472	1,583,642
Supplemental disclosure of cash flow information	'	'
Cash paid for interest	0	0
Cash paid for income taxes, net of refund	10,537,300	7,092,908
Write-off of fully depreciated assets	$0	$1,222,325

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 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. The condensed consolidated balance sheet as of December 31, 2013 was derived from the audited consolidated financial statements at that date. 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	6 Months Ended
	Jun. 30, 2014
Accounting Policies [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.
	•	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 related perpetual licenses are delivered and the respective conversion, installation and training for each specific module is completed, as this is representative of the pattern of provision of these services.
	•	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.
	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, statement processing, payroll processing, accounts receivable management, 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	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
PROPERTY AND EQUIPMENT	'
	PROPERTY AND EQUIPMENT
	Property and equipment are comprised of the following at June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Land	$	2,848,276		$	2,848,276
	Buildings and improvements	9,520,968			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	3,643,231			3,597,842
	Automobiles	316,398			316,398
		28,003,992			27,747,586
	Less: accumulated depreciation	(10,380,593		)	(8,516,214		)
	Property and equipment, net	$	17,623,399		$	19,231,372

OTHER_ACCRUED_LIABILITIES

OTHER ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2014
Payables and Accruals [Abstract]	'
OTHER ACCRUED LIABILITIES	'
	OTHER ACCRUED LIABILITIES
	Other accrued liabilities are comprised of the following:
		June 30,		December 31,
		2014		2013
	Salaries and benefits	$	2,293,223	$	2,379,202
	Commissions	634,122		718,524
	Self-insurance reserves	599,500		706,600
	Other	460,122		359,916
		$	3,986,967	$	4,164,242

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 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 June 30, 2014:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	1,079,217	$	—		$	—		$	1,079,217
	Obligations of U.S. Treasury, U.S. government corporations and agencies	4,069,054		14,717			(521		)	4,083,250
	Mortgaged-backed securities	69,410		2,320			—			71,730
	Corporate debt securities	5,434,447		47,449			(786		)	5,481,110
		$	10,652,128	$	64,486		$	(1,307	)	$	10,715,307
	Shown below are the amortized cost and estimated fair value of available-for-sale securities with fixed maturities at June 30, 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	$	2,325,870	$	2,337,337
	Due in 2015	5,960,915		5,998,039
	Due in 2016	1,803,738		1,814,684
	Due in 2017	492,195		493,517
	Due thereafter	69,410		71,730
		$	10,652,128	$	10,715,307
	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 June 30, 2014 and December 31, 2013, respectively:
		At June 30, 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	$	493,609	$	(521	)	$	—		$	—		$	493,609	$	(521	)
	Corporate debt securities	389,982		(494		)	149,681			(292		)	539,663		(786		)
		$	883,591	$	(1,015	)	$	149,681		$	(292	)	$	1,033,272	$	(1,307	)
		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 June 30, 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 June 30, 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	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
NET INCOME PER SHARE	'
	NET INCOME PER SHARE
	The Company presents basic and diluted earnings per share ("EPS") data for its common stock. Basic EPS is calculated by dividing the net income attributable to stockholders of the Company by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is determined by adjusting the net income attributable to stockholders of the Company and the weighted average number of shares of common stock outstanding during the period for the effects of all dilutive potential common shares, including awards under stock-based compensation arrangements.
	The Company's unvested restricted stock awards (see Note 8) are considered participating securities under FASB Codification Topic, Earnings Per Share, because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a "participating security," the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company's common stock is computed using the more dilutive of the two-class method or the treasury stock method.
	The following is a calculation of the basic and diluted EPS for the Company's common stock, including a reconciliation between net income and net income attributable to common stockholders:
		Three Months Ended						Six Months Ended
		June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013
	Net income	$	9,106,387		$	8,485,633		$	16,821,444		$	15,429,355
	Less: Net income attributable to participating securities	(144,023		)	(59,623		)	(252,934		)	(120,164		)
	Net income attributable to common stockholders	$	8,962,364		$	8,426,010		$	16,568,510		$	15,309,191
	Weighted average shares outstanding used in basic per common share computations	11,022,076			11,000,612			11,013,863			10,991,875
	Add: Dilutive potential common shares	—			—			—			—
	Weighted average shares outstanding used in diluted per common share computations	11,022,076			11,000,612			11,013,863			10,991,875
	Basic EPS	$	0.81		$	0.77		$	1.5		$	1.39
	Diluted EPS	$	0.81		$	0.77		$	1.5		$	1.39
	During 2014, performance share awards were issued to certain executive officers and key employees of the Company which will result in a grant of restricted stock if the predefined performance criteria are met. The awards contain an aggregate target of 46,541 shares, none of which have been included in the calculation of diluted EPS for the three and six months ended June 30, 2014 because the related threshold award performance level has not been achieved as of June 30, 2014. See Note 8.

INCOME_TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 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 June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Deferred tax assets:
	Accounts receivable and financing receivables	$	1,056,536		$	971,132
	Accrued vacation	1,221,888			1,191,286
	Stock-based compensation	682,091			491,921
	Deferred revenue	267,083			48,383
	Accrued liabilities and other	141,660			155,569
	Total deferred tax assets	$	3,369,258		$	2,858,291
	Deferred tax liabilities:
	Other comprehensive income	$	16,750		$	6,967
	Depreciation	2,014,467			2,486,032
	Total deferred tax liabilities	$	2,031,217		$	2,492,999
	Significant components of the Company’s income tax provision in the Condensed Consolidated Statements of Income for the six months ended June 30 are as follows:
		2014			2013
	Current provision:
	Federal	$	8,669,670		$	7,193,983
	State	1,573,404			1,366,450
	Deferred provision:
	Federal	(881,760		)	(412,040		)
	State	(100,772		)	(47,091		)
	Total income tax provision	$	9,260,542		$	8,101,302
	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 six months ended June 30 is as follows:
		2014			2013
	Income taxes at U.S. Federal statutory rate	$	9,128,695		$	8,235,730
	State income taxes, net of federal tax effect	921,940			841,102
	Domestic production activities deduction	(853,269		)	(741,904		)
	Tax credits	—			(376,800		)
	Other	63,176			143,174
	Total income tax provision	$	9,260,542		$	8,101,302
	Our effective tax rates for the three and six months ended June 30, 2014 were 35.6% and 35.5%, respectively, compared to 36.1% and 34.4% for the three and six months ended June 30, 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 (the "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 and six months ended June 30, 2013, in addition to estimated amounts related to the first and second quarters 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 June 30, 2014, no tax benefit from these credits has been recorded for the three and six months ended June 30, 2014.
	The Company had unrecognized tax benefits of $1,343,379 related to uncertain tax positions as of June 30, 2014 under the provisions of FASB Codification topic, Income Taxes, which is recorded in income taxes payable within the Condensed Consolidated Balance Sheets. As of June 30, 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	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2014 and 2013, included in the Condensed Consolidated Statements of Income:
		Three Months Ended						Six Months Ended
		30-Jun-14			30-Jun-13			30-Jun-14				30-Jun-13
	Costs of sales	$	405,620		$	114,999		$	670,869			$	229,998
	Operating expenses	644,456			240,421			1,085,808				473,896
	Pre-tax stock-based compensation expense	1,050,076			355,420			1,756,677				703,894
	Less: income tax effect	409,530			138,614			685,104				274,519
	Net stock-based compensation expense	$	640,546		$	216,806		$	1,071,573			$	429,375
	The Company's stock-based compensation awards are in the form of restricted stock and performance share awards made pursuant to the Company's 2005 Restricted Stock Plan, 2012 Restricted Stock Plan for Non-Employee Directors, and 2014 Incentive Plan (the "Plans"). As of June 30, 2014, there was $12,843,374 of unrecognized compensation cost related to non-vested stock-based compensation arrangements granted under the Plans.
	Restricted Stock
	The Company grants restricted stock to executive officers, certain key employees and non-employee directors under the Plans with the fair value of the awards representing the fair value of the common stock on the date the restricted stock is granted. Shares of restricted stock generally vest in equal annual installments over the applicable vesting period, which ranges from one to five years. The Company records expenses for these grants on a straight-line basis over the applicable vesting periods.
	A summary of restricted stock activity under the the Plans for the six months ended June 30, 2014 and 2013 is as follows:
		Six Months Ended June 30, 2014					Six Months Ended June 30, 2013
		Shares		Weighted-Average			Shares			Weighted-Average
				Grant-Date						Grant-Date
				Fair Value						Fair Value
	Nonvested restricted stock outstanding at beginning of period	153,674		$	58.15		94,729			$	59.12
	Granted	49,737		61.63			2,390			52.32
	Performance share awards converted to restricted stock	—		—			—			—
	Vested	(20,980	)	60.49			(20,069	)		60.79
	Nonvested restricted stock outstanding at end of period	182,431		$	58.82		77,050			$	58.47
	Performance Share Awards
	In 2014, the Company began to grant performance share awards to executive officers and certain key employees under the 2014 Incentive Plan. The number of shares earned is determined at the end of each performance period, based on the actual performance criteria predetermined by the Compensation Committee of the Board of Directors at the time of grant. If the performance criteria are met, the award results in a grant of shares of restricted stock, which are then subject to time-based vesting requirements pursuant to which the shares of restricted stock vest in equal annual installments over the applicable vesting period, which is generally three years for restricted stock issued pursuant to performance share awards.
	In the event that the Company's financial performance meets the predetermined target for the performance criteria, the Company will grant each award recipient the number of restricted shares equal to the target award in the individual's underlying performance share award agreement. In the event the financial results of the Company exceed the predetermined target, additional shares up to the maximum award may be granted. In the event the financial results of the Company fall below the predetermined target, a reduced number of shares may be granted. If the financial results of the Company fall below the threshold performance level, no shares will be granted.
	The recipients of performance share awards do not receive dividends or possess voting rights during the performance period and, accordingly, the fair value of the performance share awards is the quoted market value of the Company stock on the grant date less the present value of the expected dividends not received during the relevant period. Expense is recognized using the accelerated attribution (graded vesting) method over the period beginning on the date the Company determines that it is probable that the performance criteria will be achieved and ending on the last day of the vesting period for the restricted stock issued in satisfaction of such awards. In the event the Company determines it is no longer probable that the minimum performance level will be achieved, all previously recognized compensation expense related to the applicable awards is reversed in the period such a determination is made.
	A summary of performance share award activity under the 2014 Incentive Plan for the six months ended June 30, 2014 and 2013 is as follows, based on the target award amounts set forth in the performance share award agreements:
		Six Months Ended June 30, 2014					Six Months Ended June 30, 2013
		Shares		Weighted-Average			Shares			Weighted-Average
				Grant-Date						Grant-Date
				Fair Value						Fair Value
	Performance share awards outstanding at beginning of period	—		$	—		—			$	—
	Granted	46,541		60.28			—			—
	Performance share awards converted to restricted stock	—		—			—			—
	Performance share awards outstanding at end of period	46,541		$	60.28		—			$	—

FINANCING_RECEIVABLES

FINANCING RECEIVABLES	6 Months Ended
	Jun. 30, 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 June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Short-term payment plans, gross	$	24,487,344		$	25,317,770
	Less: allowance for losses	(1,224,367		)	(1,265,889		)
	Less: unearned income	—			—
	Short-term payment plans, net	$	23,262,977		$	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 June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Sales-type leases, gross	$	1,229,652		$	2,081,512
	Less: allowance for losses	(59,385		)	(99,301		)
	Less: unearned income	(41,956		)	(95,499		)
	Sales-type leases, net	$	1,128,311		$	1,886,712
	Future minimum lease payments to be received subsequent to June 30, 2014 are as follows:
	2014	$	449,243
	2015	537,488
	2016	184,857
	2017	58,064
	2018	—
	Thereafter	—
	Total minimum lease payments to be received	1,229,652
	Less: unearned income	(41,956		)
	Net lease receivables	$	1,187,696
	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 six months ended June 30, 2014 and year ended December 31, 2013:
		Beginning			Provision			Charge-offs			Recoveries		Ending
		Balance											Balance
	30-Jun-14	$	1,365,190		$	(81,438	)	$	—		$	—	$	1,283,752
	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 June 30, 2014 and December 31, 2013:
		1 to 90 Days			91 to 180 Days			181 + Days			Total
		Past Due			Past Due			Past Due			Past Due
	30-Jun-14	$	317,276		$	28,610		$	27,429		$	373,315
	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:
		June 30,			December 31,
		2014			2013
	Customer balances with amounts reclassified to trade accounts receivable that are:
	1 to 90 Days Past Due	$	613,087		$	1,322,823
	91 to 180 Days Past Due	220,491			368,424
	181 + Days Past Due	33,688			37,537
	Total customer balances with past due amounts reclassified to trade accounts receivable	$	867,266		$	1,728,784
	Total customer balances with no past due amounts reclassified to trade accounts receivable	320,430			257,229
	Total financing receivables with contractual maturities of one year or less	24,487,344			25,317,770
	Less: allowance for losses	(1,283,752		)	(1,365,190		)
	Total financing receivables	$	24,391,288		$	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 (the "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 First Generation Meaningful Use Installment Plans 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 $77,844, included as a component of prepaid expenses and other in the accompanying Condensed Consolidated Balance Sheets, have been capitalized as of June 30, 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	6 Months Ended
	Jun. 30, 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	6 Months Ended
	Jun. 30, 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 June 30, 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 June 30, 2014 and December 31, 2013:
				Fair Value at June 30, 2014 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		6/30/14		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	1,079,217	$	—	$	1,079,217	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	4,083,250		—		4,083,250		—
	Mortgage backed securities	71,730		—		71,730		—
	Corporate debt securities	5,481,110		—		5,481,110		—
	Total available-for-sale securities	$	10,715,307	$	—	$	10,715,307	$	—
				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	6 Months Ended
	Jun. 30, 2014
Accounting Changes and Error Corrections [Abstract]	'
RECENT ACCOUNTING PRONOUNCEMENTS	'
	RECENT ACCOUNTING PRONOUNCEMENTS
	New Accounting Standards Adopted in 2014
	There were no new standards required to be adopted during the six months ended June 30, 2014 that are expected to have a material impact on our financial statements.
	New Accounting Standards Yet to be Adopted
	In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers, to clarify the principles for recognizing revenue and to develop a common revenue standard for generally accepted accounting principles ("GAAP") and International Financial Reporting Standards. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes the most current revenue recognition guidance. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2016, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2017. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements.

SUBSEQUENT_EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2014
Subsequent Events [Abstract]	'
SUBSEQUENT EVENTS	'
	SUBSEQUENT EVENTS
	On July 31, 2014, the Company announced a dividend for the third quarter of 2014 in the amount of $0.57 per share, payable on August 29, 2014, to stockholders of record as of the close of business on August 14, 2014.

BASIS_OF_PRESENTATION_Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]	'
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. The condensed consolidated balance sheet as of December 31, 2013 was derived from the audited consolidated financial statements at that date. 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	'
	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_Policies

REVENUE RECOGNITION (Policies)	6 Months Ended
	Jun. 30, 2014
Accounting Policies [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.
	•	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 related perpetual licenses are delivered and the respective conversion, installation and training for each specific module is completed, as this is representative of the pattern of provision of these services.
	•	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.
	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, statement processing, payroll processing, accounts receivable management, 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)	6 Months Ended
	Jun. 30, 2014
Property, Plant and Equipment [Abstract]	'
Schedule of Property, Plant and Equipment	'
	Property and equipment are comprised of the following at June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Land	$	2,848,276		$	2,848,276
	Buildings and improvements	9,520,968			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	3,643,231			3,597,842
	Automobiles	316,398			316,398
		28,003,992			27,747,586
	Less: accumulated depreciation	(10,380,593		)	(8,516,214		)
	Property and equipment, net	$	17,623,399		$	19,231,372

OTHER_ACCRUED_LIABILITIES_Tabl

OTHER ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2014
Payables and Accruals [Abstract]	'
Other Accrued Liabilities	'
	Other accrued liabilities are comprised of the following:
		June 30,		December 31,
		2014		2013
	Salaries and benefits	$	2,293,223	$	2,379,202
	Commissions	634,122		718,524
	Self-insurance reserves	599,500		706,600
	Other	460,122		359,916
		$	3,986,967	$	4,164,242

INVESTMENTS_Tables

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2014:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	1,079,217	$	—		$	—		$	1,079,217
	Obligations of U.S. Treasury, U.S. government corporations and agencies	4,069,054		14,717			(521		)	4,083,250
	Mortgaged-backed securities	69,410		2,320			—			71,730
	Corporate debt securities	5,434,447		47,449			(786		)	5,481,110
		$	10,652,128	$	64,486		$	(1,307	)	$	10,715,307
Amortized Cost and Estimated Fair Value of Securities With Fixed Maturities	'
	Shown below are the amortized cost and estimated fair value of available-for-sale securities with fixed maturities at June 30, 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	$	2,325,870	$	2,337,337
	Due in 2015	5,960,915		5,998,039
	Due in 2016	1,803,738		1,814,684
	Due in 2017	492,195		493,517
	Due thereafter	69,410		71,730
		$	10,652,128	$	10,715,307
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 June 30, 2014 and December 31, 2013, respectively:
		At June 30, 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	$	493,609	$	(521	)	$	—		$	—		$	493,609	$	(521	)
	Corporate debt securities	389,982		(494		)	149,681			(292		)	539,663		(786		)
		$	883,591	$	(1,015	)	$	149,681		$	(292	)	$	1,033,272	$	(1,307	)
		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	)

NET_INCOME_PER_SHARE_Tables

NET INCOME PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2014
Earnings Per Share [Abstract]	'
Schedule of Earnings Per Share, Basic and Diluted	'
	The following is a calculation of the basic and diluted EPS for the Company's common stock, including a reconciliation between net income and net income attributable to common stockholders:
		Three Months Ended						Six Months Ended
		June 30, 2014			June 30, 2013			June 30, 2014			June 30, 2013
	Net income	$	9,106,387		$	8,485,633		$	16,821,444		$	15,429,355
	Less: Net income attributable to participating securities	(144,023		)	(59,623		)	(252,934		)	(120,164		)
	Net income attributable to common stockholders	$	8,962,364		$	8,426,010		$	16,568,510		$	15,309,191
	Weighted average shares outstanding used in basic per common share computations	11,022,076			11,000,612			11,013,863			10,991,875
	Add: Dilutive potential common shares	—			—			—			—
	Weighted average shares outstanding used in diluted per common share computations	11,022,076			11,000,612			11,013,863			10,991,875
	Basic EPS	$	0.81		$	0.77		$	1.5		$	1.39
	Diluted EPS	$	0.81		$	0.77		$	1.5		$	1.39

INCOME_TAXES_Tables

INCOME TAXES (Tables)	6 Months Ended
	Jun. 30, 2014
Income Tax Disclosure [Abstract]	'
Deferred Tax Assets and Liabilities	'
	Deferred tax assets and liabilities are comprised of the following at June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Deferred tax assets:
	Accounts receivable and financing receivables	$	1,056,536		$	971,132
	Accrued vacation	1,221,888			1,191,286
	Stock-based compensation	682,091			491,921
	Deferred revenue	267,083			48,383
	Accrued liabilities and other	141,660			155,569
	Total deferred tax assets	$	3,369,258		$	2,858,291
	Deferred tax liabilities:
	Other comprehensive income	$	16,750		$	6,967
	Depreciation	2,014,467			2,486,032
	Total deferred tax liabilities	$	2,031,217		$	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 six months ended June 30 are as follows:
		2014			2013
	Current provision:
	Federal	$	8,669,670		$	7,193,983
	State	1,573,404			1,366,450
	Deferred provision:
	Federal	(881,760		)	(412,040		)
	State	(100,772		)	(47,091		)
	Total income tax provision	$	9,260,542		$	8,101,302
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 six months ended June 30 is as follows:
		2014			2013
	Income taxes at U.S. Federal statutory rate	$	9,128,695		$	8,235,730
	State income taxes, net of federal tax effect	921,940			841,102
	Domestic production activities deduction	(853,269		)	(741,904		)
	Tax credits	—			(376,800		)
	Other	63,176			143,174
	Total income tax provision	$	9,260,542		$	8,101,302

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 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 and six months ended June 30, 2014 and 2013, included in the Condensed Consolidated Statements of Income:
		Three Months Ended						Six Months Ended
		30-Jun-14			30-Jun-13			30-Jun-14				30-Jun-13
	Costs of sales	$	405,620		$	114,999		$	670,869			$	229,998
	Operating expenses	644,456			240,421			1,085,808				473,896
	Pre-tax stock-based compensation expense	1,050,076			355,420			1,756,677				703,894
	Less: income tax effect	409,530			138,614			685,104				274,519
	Net stock-based compensation expense	$	640,546		$	216,806		$	1,071,573			$	429,375
Summary of Restricted Stock Activity	'
	A summary of restricted stock activity under the the Plans for the six months ended June 30, 2014 and 2013 is as follows:
		Six Months Ended June 30, 2014					Six Months Ended June 30, 2013
		Shares		Weighted-Average			Shares			Weighted-Average
				Grant-Date						Grant-Date
				Fair Value						Fair Value
	Nonvested restricted stock outstanding at beginning of period	153,674		$	58.15		94,729			$	59.12
	Granted	49,737		61.63			2,390			52.32
	Performance share awards converted to restricted stock	—		—			—			—
	Vested	(20,980	)	60.49			(20,069	)		60.79
	Nonvested restricted stock outstanding at end of period	182,431		$	58.82		77,050			$	58.47
Summary of Performance Share Award Activity	'
	A summary of performance share award activity under the 2014 Incentive Plan for the six months ended June 30, 2014 and 2013 is as follows, based on the target award amounts set forth in the performance share award agreements:
		Six Months Ended June 30, 2014					Six Months Ended June 30, 2013
		Shares		Weighted-Average			Shares			Weighted-Average
				Grant-Date						Grant-Date
				Fair Value						Fair Value
	Performance share awards outstanding at beginning of period	—		$	—		—			$	—
	Granted	46,541		60.28			—			—
	Performance share awards converted to restricted stock	—		—			—			—
	Performance share awards outstanding at end of period	46,541		$	60.28		—			$	—

FINANCING_RECEIVABLES_Tables

FINANCING RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Short-term payment plans, gross	$	24,487,344		$	25,317,770
	Less: allowance for losses	(1,224,367		)	(1,265,889		)
	Less: unearned income	—			—
	Short-term payment plans, net	$	23,262,977		$	24,051,881
Components of Lease Receivables	'
	The components of these lease receivables were as follows on June 30, 2014 and December 31, 2013:
		June 30,			December 31,
		2014			2013
	Sales-type leases, gross	$	1,229,652		$	2,081,512
	Less: allowance for losses	(59,385		)	(99,301		)
	Less: unearned income	(41,956		)	(95,499		)
	Sales-type leases, net	$	1,128,311		$	1,886,712
Future Minimum Lease Payments	'
	Future minimum lease payments to be received subsequent to June 30, 2014 are as follows:
	2014	$	449,243
	2015	537,488
	2016	184,857
	2017	58,064
	2018	—
	Thereafter	—
	Total minimum lease payments to be received	1,229,652
	Less: unearned income	(41,956		)
	Net lease receivables	$	1,187,696
Allowance for Financing Credit Losses	'
	The following table is a roll-forward of the allowance for financing credit losses for the six months ended June 30, 2014 and year ended December 31, 2013:
		Beginning			Provision			Charge-offs			Recoveries		Ending
		Balance											Balance
	30-Jun-14	$	1,365,190		$	(81,438	)	$	—		$	—	$	1,283,752
	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 June 30, 2014 and December 31, 2013:
		1 to 90 Days			91 to 180 Days			181 + Days			Total
		Past Due			Past Due			Past Due			Past Due
	30-Jun-14	$	317,276		$	28,610		$	27,429		$	373,315
	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:
		June 30,			December 31,
		2014			2013
	Customer balances with amounts reclassified to trade accounts receivable that are:
	1 to 90 Days Past Due	$	613,087		$	1,322,823
	91 to 180 Days Past Due	220,491			368,424
	181 + Days Past Due	33,688			37,537
	Total customer balances with past due amounts reclassified to trade accounts receivable	$	867,266		$	1,728,784
	Total customer balances with no past due amounts reclassified to trade accounts receivable	320,430			257,229
	Total financing receivables with contractual maturities of one year or less	24,487,344			25,317,770
	Less: allowance for losses	(1,283,752		)	(1,365,190		)
	Total financing receivables	$	24,391,288		$	25,938,593

FAIR_VALUE_Tables

FAIR VALUE (Tables)	6 Months Ended
	Jun. 30, 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 June 30, 2014 and December 31, 2013:
				Fair Value at June 30, 2014 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		6/30/14		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	1,079,217	$	—	$	1,079,217	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	4,083,250		—		4,083,250		—
	Mortgage backed securities	71,730		—		71,730		—
	Corporate debt securities	5,481,110		—		5,481,110		—
	Total available-for-sale securities	$	10,715,307	$	—	$	10,715,307	$	—
				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)	6 Months Ended
	Jun. 30, 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 $)	Jun. 30, 2014	Dec. 31, 2013
Property, Plant and Equipment [Line Items]	'	'
Property and equipment, gross	$28,003,992	$27,747,586
Less: accumulated depreciation	-10,380,593	-8,516,214
Property and equipment, net	17,623,399	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	9,520,968	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	3,643,231	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 $)	Jun. 30, 2014	Dec. 31, 2013
Payables and Accruals [Abstract]	'	'
Salaries and benefits	$2,293,223	$2,379,202
Commissions	634,122	718,524
Self-insurance reserves	599,500	706,600
Other	460,122	359,916
Other accrued liabilities	$3,986,967	$4,164,242

INVESTMENTS_Summary_of_Investm

INVESTMENTS - Summary of Investments (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	$10,652,128	$10,684,289
Unrealized Gains	64,486	19,860
Unrealized Losses	-1,307	-1,523
Fair Value	10,715,307	10,702,626
Short-term investments (money market funds and accrued income)	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	1,079,217	3,402,921
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Value	1,079,217	3,402,921
Obligations of U.S. Treasury, U.S. government corporations and agencies	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	4,069,054	2,748,721
Unrealized Gains	14,717	250
Unrealized Losses	-521	-121
Fair Value	4,083,250	2,748,850
Mortgaged-backed securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	69,410	78,540
Unrealized Gains	2,320	2,572
Unrealized Losses	0	0
Fair Value	71,730	81,112
Corporate debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Amortized Cost	5,434,447	4,454,107
Unrealized Gains	47,449	17,038
Unrealized Losses	-786	-1,402
Fair Value	$5,481,110	$4,469,743

INVESTMENTS_Amortized_Cost_and

INVESTMENTS - Amortized Cost and Estimated Fair Value of Securities With Fixed Maturities (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Investments, Debt and Equity Securities [Abstract]	'	'
Due in 2014, Amortized Cost	$2,325,870	'
Due in 2015, Amortized Cost	5,960,915	'
Due in 2016, Amortized Cost	1,803,738	'
Due in 2017, Amortized Cost	492,195	'
Due thereafter, Amortized Cost	69,410	'
Amortized Cost	10,652,128	10,684,289
Due in 2014, Fair Value	2,337,337	'
Due in 2015, Fair Value	5,998,039	'
Due in 2016, Fair Value	1,814,684	'
Due in 2017, Fair Value	493,517	'
Due thereafter, Fair Value	71,730	'
Fair Value	$10,715,307	$10,702,626

INVESTMENTS_Companys_Investmen

INVESTMENTS - Company's Investments' Gross Unrealized Losses and Fair Value (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 Months, Fair Value	$883,591	$1,470,422
Less than 12 months, Unrealized Losses	-1,015	-1,143
12 Months or More, Fair Value	149,681	161,270
12 Months or More, Unrealized Losses	-292	-380
Total, Fair Value	1,033,272	1,631,692
Total, Unrealized Losses	-1,307	-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	493,609	1,321,511
Less than 12 months, Unrealized Losses	-521	-121
12 Months or More, Fair Value	0	0
12 Months or More, Unrealized Losses	0	0
Total, Fair Value	493,609	1,321,511
Total, Unrealized Losses	-521	-121
Corporate debt securities	'	'
Schedule of Available-for-sale Securities [Line Items]	'	'
Less than 12 Months, Fair Value	389,982	148,911
Less than 12 months, Unrealized Losses	-494	-1,022
12 Months or More, Fair Value	149,681	161,270
12 Months or More, Unrealized Losses	-292	-380
Total, Fair Value	539,663	310,181
Total, Unrealized Losses	($786)	($1,402)

NET_INCOME_PER_SHARE_Schedule_

NET INCOME PER SHARE - Schedule of Earnings Per Share, Basic and Diluted (Details) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Earnings Per Share, Basic and Diluted [Abstract]	'	'	'	'
Net income	$9,106,387	$8,485,633	$16,821,444	$15,429,355
Participating Securities, Distributed and Undistributed Earnings	-144,023	-59,623	-252,934	-120,164
Net Income (Loss) Available to Common Stockholders, Basic	$8,962,364	$8,426,010	$16,568,510	$15,309,191
Weighted average shares outstanding used in basic per common share (shares)	11,022,076	11,000,612	11,013,863	10,991,875
Incremental Common Shares Attributable to Dilutive Effect of Share-based Payment Arrangements	0	0	0	0
Weighted Average Number of Shares Outstanding, Diluted	11,022,076	11,000,612	11,013,863	10,991,875
Basic EPS (in dollars per share)	$0.81	$0.77	$1.50	$1.39
Diluted EPS (in dollars per share)	$0.81	$0.77	$1.50	$1.39
Performance Shares [Member]	'	'	'	'
Earnings Per Share, Basic and Diluted [Abstract]	'	'	'	'
Securities excluded from computation of earnings per share (shares)	46,541	'	46,541	'

INCOME_TAXES_Deferred_Tax_Asse

INCOME TAXES - Deferred Tax Assets and Liabilities (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Deferred tax assets:	'	'
Accounts receivable and financing receivables	$1,056,536	$971,132
Accrued vacation	1,221,888	1,191,286
Stock-based compensation	682,091	491,921
Deferred revenue	267,083	48,383
Accrued liabilities and other	141,660	155,569
Total deferred tax assets	3,369,258	2,858,291
Deferred tax liabilities:	'	'
Other comprehensive income	16,750	6,967
Depreciation	2,014,467	2,486,032
Total deferred tax liabilities	$2,031,217	$2,492,999

INCOME_TAXES_Component_of_Inco

INCOME TAXES - Component of Income Tax Provision (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Current provision:	'	'	'	'
Federal	'	'	$8,669,670	$7,193,983
State	'	'	1,573,404	1,366,450
Deferred provision:	'	'	'	'
Federal	'	'	-881,760	-412,040
State	'	'	-100,772	-47,091
Total income tax provision	$5,029,498	$4,799,542	$9,260,542	$8,101,302

INCOME_TAXES_Difference_Betwee

INCOME TAXES - Difference Between Income Taxes at U.S. Federal Statutory Income Tax Rate (Detail) (USD $)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
Income taxes at U.S. Federal statutory rate	'	'	$9,128,695	$8,235,730
State income taxes, net of federal tax effect	'	'	921,940	841,102
Domestic production activities deduction	'	'	-853,269	-741,904
Tax credits	'	'	0	-376,800
Other	'	'	63,176	143,174
Total income tax provision	$5,029,498	$4,799,542	$9,260,542	$8,101,302

INCOME_TAXES_Tax_Rates_Details

INCOME TAXES - Tax Rates (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Income Tax Disclosure [Abstract]	'	'	'	'
U. S. federal statutory income tax rate	'	'	35.00%	'
Effective tax rate	35.60%	36.10%	35.50%	34.40%

INCOME_TAXES_Unrecognized_Tax_

INCOME TAXES - Unrecognized Tax Benefits (Details) (USD $)	6 Months Ended
	Jun. 30, 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		6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Pre-tax stock-based compensation expense	$1,050,076	$355,420	$1,756,677	$703,894
Less: income tax effect	409,530	138,614	685,104	274,519
Net stock-based compensation expense	640,546	216,806	1,071,573	429,375
Costs of sales	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Pre-tax stock-based compensation expense	405,620	114,999	670,869	229,998
Operating expenses	'	'	'	'
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]	'	'	'	'
Pre-tax stock-based compensation expense	$644,456	$240,421	$1,085,808	$473,896

STOCKBASED_COMPENSATION_Additi

STOCK-BASED COMPENSATION - Additional Information (Detail) (USD $)	Jun. 30, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]	'
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	$12,843,374

STOCKBASED_COMPENSATION_Summar

STOCK-BASED COMPENSATION - Summary of Restricted Stock Activity (Detail) (Restricted Stock, USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
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	49,737	2,390
Performance share awards converted to restricted stock, shares	0	0
Vested, shares	-20,980	-20,069
Nonvested stock outstanding at end of period, shares	182,431	77,050
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]	'	'
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$58.15	$59.12
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	$61.63	$52.32
Performance share awards converted to restricted stock, Weighted-Average Grant-Date Fair Value (in dollars per share)	$0	$0
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	$60.49	$60.79
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$58.82	$58.47
Minimum	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'1 year	'
Maximum	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'5 years	'

STOCKBASED_COMPENSATION_Summar1

STOCK-BASED COMPENSATION - Summary of Performance Share Awards (Details) (Performance Shares [Member], USD $)	6 Months Ended
	Jun. 30, 2014	Jun. 30, 2013
Performance Shares [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	'3 years	'
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	0	0
Granted, shares	46,541	0
Performance share awards converted to restricted stock, shares	0	0
Nonvested stock outstanding at end of period, shares	46,541	0
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Abstract]	'	'
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$0	$0
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	$60.28	$0
Performance share awards converted to restricted stock, Weighted-Average Grant-Date Fair Value (in dollars per share)	$0	$0
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$60.28	$0

FINANCING_RECEIVABLES_Addition

FINANCING RECEIVABLES - Additional Information (Detail) (USD $)	6 Months Ended
	Jun. 30, 2014
Financing Receivables [Line Items]	'
Expiration period of sales type lease	'through 2017
Direct incremental costs capitalized	$77,844
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 $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Financing Receivables [Line Items]	'	'	'
Short-term payment plans, gross	$24,487,344	$25,317,770	'
Less: allowance for losses	-1,283,752	-1,365,190	-662,315
Total financing receivables	24,391,288	25,938,593	'
Short-term Payment Plans	'	'	'
Financing Receivables [Line Items]	'	'	'
Short-term payment plans, gross	24,487,344	25,317,770	'
Less: allowance for losses	-1,224,367	-1,265,889	'
Less: unearned income	0	0	'
Total financing receivables	$23,262,977	$24,051,881	'

FINANCING_RECEIVABLES_SalesTyp

FINANCING RECEIVABLES - Sales-Type Leases (Details) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Receivables [Abstract]	'	'
Sales-type leases, gross	$1,229,652	$2,081,512
Less: allowance for losses	-59,385	-99,301
Less: unearned income	-41,956	-95,499
Sales-type leases, net	$1,128,311	$1,886,712

FINANCING_RECEIVABLES_Future_M

FINANCING RECEIVABLES - Future Minimum Lease Payments (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Receivables [Abstract]	'	'
2014	$449,243	'
2015	537,488	'
2016	184,857	'
2017	58,064	'
2018	0	'
Thereafter	0	'
Total minimum lease payments to be received	1,229,652	2,081,512
Less: unearned income	-41,956	-95,499
Net leases receivables	$1,187,696	'

FINANCING_RECEIVABLES_Allowanc

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Detail) (USD $)	6 Months Ended	12 Months Ended
	Jun. 30, 2014	Dec. 31, 2013
Allowance for Credit Losses on Financing Receivables [Roll Forward]	'	'
Beginning Balance	$1,365,190	$662,315
Provision	-81,438	1,309,160
Charge-offs	0	-606,285
Recoveries	0	0
Ending Balance	$1,283,752	$1,365,190

FINANCING_RECEIVABLES_Analysis

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Receivables [Abstract]	'	'
1 to 90 Days Past Due	$317,276	$511,792
91 to 180 Days Past Due	28,610	85,738
181 Days Past Due	27,429	57,429
Total Past Due	$373,315	$654,959

FINANCING_RECEIVABLES_Summary_

FINANCING RECEIVABLES - Summary of Financing Receivables (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013	Dec. 31, 2012
Customer balances with amounts reclassified to trade accounts receivable that are:	'	'	'
1 to 90 Days Past Due	$613,087	$1,322,823	'
91 to 180 Days Past Due	220,491	368,424	'
181 Days Past Due	33,688	37,537	'
Total customer balances with past due amounts reclassified to trade accounts receivable	867,266	1,728,784	'
Total customer balances with no past due amounts reclassified to trade accounts receivable	320,430	257,229	'
Total financing receivables with contractual maturities of one year or less	24,487,344	25,317,770	'
Less: allowance for losses	-1,283,752	-1,365,190	-662,315
Total financing receivables	$24,391,288	$25,938,593	'

FAIR_VALUE_Carrying_Amounts_an

FAIR VALUE - Carrying Amounts and Fair Values of Certain Assets and Liabilities (Detail) (USD $)	Jun. 30, 2014	Dec. 31, 2013
Carrying Amount	'	'
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]	'	'
Total available-for-sale securities	$10,715,307	$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	1,079,217	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	4,083,250	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	71,730	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	5,481,110	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	10,715,307	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	1,079,217	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	4,083,250	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	71,730	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	5,481,110	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		6 Months Ended		0 Months Ended
	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014	Jun. 30, 2013	Jul. 31, 2014
					Subsequent Event
Subsequent Event [Line Items]	'	'	'	'	'
Dividends declared per share	$0.57	$0.51	$1.14	$1.02	$0.57