TruBridge (TBRG) 10-Q 8 May 15 2015 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Mar. 31, 2015	7-May-15
Document and Entity Information [Abstract]
Entity Registrant Name	COMPUTER PROGRAMS & SYSTEMS INC
Entity Central Index Key	1169445
Current Fiscal Year End Date	-19
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	31-Mar-15
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	Q1
Amendment Flag	FALSE
Trading Symbol	CPSI
Entity Common Stock, Shares Outstanding		11,315,573

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Current assets:
Cash and cash equivalents	$29,967,280	$23,791,748
Investments	10,804,476	10,703,126
Accounts receivable, net of allowance for doubtful accounts of $1,134,000 and $1,253,000, respectively	21,480,122	23,101,575
Financing receivables, current portion, net	15,755,513	18,111,633
Inventories	1,574,120	1,431,560
Deferred tax assets	2,298,495	2,318,988
Prepaid income taxes	0	1,120,487
Prepaid expenses and other	1,354,780	936,915
Total current assets	83,234,786	81,516,032
Property and equipment, net	16,449,991	17,038,619
Financing receivables, net of current portion	914,903	770,169
Deferred tax assets	257,563	0
Total assets	100,857,243	99,324,820
Current liabilities:
Accounts payable	3,832,307	3,990,368
Deferred revenue	4,992,502	5,890,431
Accrued vacation	4,127,360	3,930,778
Income taxes payable	1,920,215	0
Other accrued liabilities	5,349,593	4,349,207
Total current liabilities	20,221,977	18,160,784
Deferred tax liabilities	0	383,050
Stockholders’ equity:
Common stock, $0.001 par value; 30,000,000 shares authorized; 11,315,573 and 11,208,879 shares issued and outstanding	11,316	11,209
Additional paid-in capital	40,484,687	38,983,350
Accumulated other comprehensive income (loss)	67,558	-19,337
Retained earnings	40,071,705	41,805,764
Total stockholders’ equity	80,635,266	80,780,986
Total liabilities and stockholders’ equity	$100,857,243	$99,324,820

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) (USD $)	Mar. 31, 2015	Dec. 31, 2014
In Thousands, except Share data, unless otherwise specified
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$1,134	$1,253
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)	11,315,573	11,208,879
Common stock, shares outstanding (shares)	11,315,573	11,208,879

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF INCOME (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Sales revenues:
System sales	$12,584,948	$20,453,427
Support and maintenance	18,531,712	18,245,121
Business management, consulting and managed IT services	15,122,683	13,395,830
Total sales revenues	46,239,343	52,094,378
Costs of sales:
System sales	9,809,683	11,193,416
Support and maintenance	7,159,711	7,373,953
Business management, consulting and managed IT services	9,963,978	9,091,710
Total costs of sales	26,933,372	27,659,079
Gross profit	19,305,971	24,435,299
Operating expenses:
Sales and marketing	3,033,358	3,964,167
General and administrative	8,438,984	8,484,121
Total operating expenses	11,472,342	12,448,288
Operating income	7,833,629	11,987,011
Other income (expense):
Other income (expense)	83,366	-40,910
Total other income (expense)	83,366	-40,910
Income before taxes	7,916,995	11,946,101
Provision for income taxes	2,409,087	4,231,043
Net income	$5,507,908	$7,715,058
Net income per share-basic (in dollars per share)	$0.49	$0.69
Net income per share-diluted (in dollars per share)	$0.49	$0.69
Weighted average shares outstanding used in per common share computations:
Basic (shares)	11,052,044	11,005,468
Diluted (in shares)	11,052,044	11,005,468
Dividends declared per share (in dollars per share)	$0.64	$0.57

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Statement of Comprehensive Income [Abstract]
Net income	$5,507,908	$7,715,058
Other comprehensive income, net of tax
Unrealized gain on investments available for sale, net of tax	86,895	46,347
Total other comprehensive income, net of tax	86,895	46,347
Comprehensive income	$5,594,803	$7,761,405

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERSb EQUITY (Unaudited) (USD $)	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]
Beginning Balance at Dec. 31, 2014	$80,780,986	$11,209	$38,983,350	($19,337)	$41,805,764
Beginning Balance (in shares) at Dec. 31, 2014		11,208,879
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	5,507,908				5,507,908
Unrealized gain on investments available for sale, net of tax	86,895			86,895
Issuance of restricted stock (in shares)		106,694
Issuance of restricted stock	0	107	-107
Stock-based compensation	1,436,637		1,436,637
Dividends	-7,241,967				-7,241,967
Income tax benefit from restricted stock dividends	65,384		65,384
Deficient tax benefit from restricted stock	-577		-577
Ending Balance at Mar. 31, 2015	$80,635,266	$11,316	$40,484,687	$67,558	$40,071,705
Ending Balance (in shares) at Mar. 31, 2015		11,315,573

CONDENSED_CONSOLIDATED_STATEME3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Operating Activities
Net income	$5,507,908	$7,715,058
Adjustments to net income:
Provision for bad debt	235,794	431,613
Deferred taxes	-673,378	-1,062,627
Stock-based compensation	1,436,637	706,601
Deficient tax benefit from restricted stock	577	0
Income tax benefit from restricted stock dividends	-65,384	-32,299
Depreciation	911,314	929,701
Changes in operating assets and liabilities:
Accounts receivable	1,421,597	-4,873,384
Financing receivables	2,175,448	1,410,175
Inventories	-142,560	112,484
Prepaid expenses and other	-417,865	-33,674
Accounts payable	-158,061	-342,931
Deferred revenue	-897,929	986,029
Other liabilities	1,196,968	1,917,564
Income taxes payable/prepaid income taxes	3,105,509	5,293,209
Net cash provided by operating activities	13,636,575	13,157,519
Investing Activities
Purchases of property and equipment	-322,686	-79,281
Sale of investments	38,803	72,971
Net cash used in investing activities	-283,883	-6,310
Financing Activities
Dividends paid	-7,241,967	-6,363,452
Deficient tax benefit from restricted stock	-577	0
Income tax benefit from restricted stock dividends	65,384	32,299
Net cash used in financing activities	-7,177,160	-6,331,153
Increase in cash and cash equivalents	6,175,532	6,820,056
Cash and cash equivalents at beginning of period	23,791,748	11,729,185
Cash and cash equivalents at end of period	29,967,280	18,549,241
Supplemental disclosure of cash flow information
Cash paid for interest	0	0
Cash paid for income taxes, net of refund	$0	$0

BASIS_OF_PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2015
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 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, 2014 was derived from the audited consolidated balance sheet 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, 2014 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.
	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.
	In April 2015, the Company announced the formation of Evident, LLC ("Evident"), a wholly-owned subsidiary of CPSI. Evident will provide electronic health record solutions previously sold under the CPSI name as well as an expanded range of offerings targeted specifically at rural and community healthcare organizations.

REVENUE_RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2015
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 perpetual software licenses, conversion, installation and training services, hardware 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:
	•	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.
	•	Hardware – We recognize revenue for hardware upon shipment. The selling price of hardware is based on management’s best estimate of selling price, which consists of cost plus a targeted margin.
	•	Software application support and hardware maintenance – We have established vendor-specific objective evidence ("VSOE") of the fair value of our software application support and hardware maintenance services by reference to the price our customers are required to pay for the services when sold separately via renewals. Support and maintenance revenue is recognized on a straight-line basis over the term of the maintenance contract, which is generally three to five years.
	SaaS, ISP and Other Professional IT Services
	The Company accounts for SaaS arrangements 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. Depending on the nature of the services provided, these services may be considered software elements or non-software elements. The selling price of services considered to be software elements is based on VSOE of the fair value of the services by reference to the price our customers are required to pay for the services when sold separately. The selling price of services considered to be non-software elements is based on third-party evidence of selling price of similar services. Revenue from these elements 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 often executed within a short time frame of each other. The amount of the total arrangement consideration allocated to these services is based on VSOE of fair value by reference to the rate at which our customers renew as well as the rate at which the services are sold to customers when the business management services agreement is not executed within a short time frame of the system sale and support and maintenance contracts. If VSOE of fair value does not exist for these services, we allocate arrangement consideration based on third-party evidence ("TPE") of selling price or, if neither VSOE nor TPE is available, estimated selling price. Because the pricing is transaction based (per unit pricing), customers are billed and revenue recognized as services are performed based on transaction levels.

PROPERTY_AND_EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT
	Property and equipment were comprised of the following at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Land	$	2,848,276		$	2,848,276
	Buildings and improvements	9,432,234			9,422,696
	Maintenance equipment	1,230,714			1,230,714
	Computer equipment	4,759,150			4,668,006
	Leasehold improvements	4,753,386			4,680,233
	Office furniture and fixtures	4,210,750			4,061,899
	Automobiles	334,398			334,398
		27,568,908			27,246,222
	Less: accumulated depreciation	(11,118,917		)	(10,207,603		)
	Property and equipment, net	$	16,449,991		$	17,038,619

OTHER_ACCRUED_LIABILITIES

OTHER ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2015
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES
	Other accrued liabilities were comprised of the following at March 31, 2015 and December 31, 2014:
		March 31,		December 31,
		2015		2014
	Salaries and benefits	$	3,721,761	$	2,782,862
	Commissions	436,176		504,952
	Self-insurance reserves	751,900		668,800
	Other	439,756		392,593
		$	5,349,593	$	4,349,207

INVESTMENTS

INVESTMENTS	3 Months Ended
	Mar. 31, 2015
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 were comprised of the following at March 31, 2015:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	86,747	$	—		$	—		$	86,747
	Obligations of U.S. Treasury, U.S. government corporations and agencies	1,806,626		11,608			(228		)	1,818,006
	Mortgaged-backed securities	63,620		1,899			—			65,519
	Certificates of deposit	2,000,000		8,985			—			2,008,985
	Corporate debt securities	6,760,842		65,141			(764		)	6,825,219
		$	10,717,835	$	87,633		$	(992	)	$	10,804,476
	Shown below are the amortized cost and fair value of available-for-sale securities with fixed maturities at March 31, 2015, by contract maturity date. Actual maturities may differ from contractual maturities because issuers of certain debt securities retain early call or prepayment rights.
		Amortized		Fair
		Cost		Value
	Due in 2015	$	1,937,537	$	1,956,884
	Due in 2016	1,721,810		1,732,400
	Due in 2017	706,394		708,114
	Due in 2018	2,828,414		2,857,155
	Due thereafter	3,523,680		3,549,923
		$	10,717,835	$	10,804,476
	Investments were comprised of the following at December 31, 2014:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	94,595	$	—		$	—		$	94,595
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,017,250		3,885			(349		)	2,020,786
	Mortgaged-backed securities	66,982		2,550			—			69,532
	Certificates of deposit	2,000,000		—			(24,755		)	1,975,245
	Corporate debt securities	6,555,485		8,826			(21,343		)	6,542,968
		$	10,734,312	$	15,261		$	(46,447	)	$	10,703,126
	The following tables show the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous loss position, at March 31, 2015 and December 31, 2014, respectively:
		At March 31, 2015
		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	$	494,574	$	(228	)	$	—		$	—		$	494,574	$	(228	)
	Corporate debt securities	600,655		(764		)	—			—			600,655		(764		)
		$	1,095,229	$	(992	)	$	—		$	—		$	1,095,229	$	(992	)
		At December 31, 2014
		Less than 12 Months					12 Months or More						Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
		Value		Losses			Value			Losses			Value		Losses
	Obligations of U.S. Treasury, U.S. government corporations and agencies	$	904,083	$	(349	)	$	—		$	—		$	904,083	$	(349	)
	Certificates of deposit	$	1,975,245	$	(24,755	)	$	—		$	—		$	1,975,245	$	(24,755	)
	Corporate debt securities	3,975,432		(21,220		)	149,838			(123		)	4,125,270		(21,343		)
		$	6,854,760	$	(46,324	)	$	149,838		$	(123	)	$	7,004,598	$	(46,447	)
	Our investment portfolio, including those securities in unrealized loss positions at March 31, 2015, is comprised almost entirely of investment-grade corporate and government debt securities and certificates of deposits with large financial institutions. The Company does not intend to sell the investments that are in an unrealized loss position, and it is not likely that the Company will be required to sell any investments before recovery of their amortized cost basis. As a result, the Company has determined that the unrealized losses are deemed to be temporary impairments as of March 31, 2015. The Company believes that the unrealized losses generally are caused by liquidity discounts and increases in risk premiums required by market participants rather than an adverse change in cash flows or a fundamental weakness in the credit quality of the issuer or underlying assets.

NET_INCOME_PER_SHARE

NET INCOME PER SHARE	3 Months Ended
	Mar. 31, 2015
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
		March 31, 2015			March 31, 2014
	Net income	$	5,507,908		$	7,715,058
	Less: Net income attributable to participating securities	(133,702		)	(109,352		)
	Net income attributable to common stockholders	$	5,374,206		$	7,605,706
	Weighted average shares outstanding used in basic per common share computations	11,052,044			11,005,468
	Add: Dilutive potential common shares	—			—
	Weighted average shares outstanding used in diluted per common share computations	11,052,044			11,005,468
	Basic EPS	$	0.49		$	0.69
	Diluted EPS	$	0.49		$	0.69
	During 2015, performance share awards were granted to certain executive officers and key employees of the Company which will result in the issuance of time-vesting restricted stock if the predefined performance criteria are met. The awards provide for an aggregate target of 52,364 shares, none of which have been included in the calculation of diluted EPS for the three months ended March 31, 2015 because the related threshold award performance level has not been achieved as of March 31, 2015. See Note 8.

INCOME_TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES
	The Company accounts for income taxes in accordance with FASB 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 were comprised of the following at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Deferred tax assets:
	Accounts receivable and financing receivables	$	784,394		$	879,094
	Accrued vacation	1,235,431			1,158,764
	Stock-based compensation	1,585,105			1,133,986
	Deferred revenue	65,777			105,554
	Accrued liabilities and other	212,892			175,575
	Other comprehensive income	—			11,851
	Total deferred tax assets	$	3,883,599		$	3,464,824
	Deferred tax liabilities:
	Other comprehensive income	$	41,407		$	—
	Depreciation	1,286,134			1,528,886
	Total deferred tax liabilities	$	1,327,541		$	1,528,886
	Significant components of the Company’s income tax provision in the Condensed Consolidated Statements of Income for the three months ended March 31 were as follows:
		2015			2014
	Current provision:
	Federal	$	2,564,444		$	4,479,631
	State	518,021			814,039
	Deferred provision:
	Federal	(604,314		)	(953,640		)
	State	(69,064		)	(108,987		)
	Total income tax provision	$	2,409,087		$	4,231,043
	The difference between income taxes at the U.S. federal statutory income tax rate of 35% and those reported in the Condensed Consolidated Statements of Income for the three months ended March 31 was as follows:
		2015			2014
	Income taxes at U.S. Federal statutory rate	$	2,770,948		$	4,181,135
	State income taxes, net of U.S. Federal tax effect	282,628			420,138
	Domestic production activities deduction	(228,215		)	(400,132		)
	Uncertain tax positions	(402,036		)	—
	Other	(14,238		)	29,902
	Total income tax provision	$	2,409,087		$	4,231,043
	Our effective tax rate decreased to 30.4% for the three months ended March 31, 2015 from 35.4% for the three months ended March 31, 2014, primarily due to beneficial adjustments recorded during the three months ended March 31, 2015 related to our reserves for uncertain tax positions. The federal returns for tax years 2004 through 2009 are currently under examination by the Internal Revenue Service ("IRS"), primarily in relation to research credits claimed on those returns. Interactions with the IRS during the first quarter of 2015 regarding the examination of our federal returns for certain of the tax years under examination resulted in a more refined estimate regarding the expected outcome of the examinations for such tax years, prompting a change in our measurement of reserves for uncertain tax positions as the Company now estimates a more favorable outcome from such examinations.
	The Company had unrecognized tax benefits of $1,053,835 related to uncertain tax positions as of March 31, 2015 under the provisions of FASB Codification topic, Income Taxes, which is recorded as a component of income taxes payable within the Condensed Consolidated Balance Sheets. As of March 31, 2015, $160,599 of accrued interest related to such positions had been recorded. As stated previously, the federal returns for the tax years 2004 through 2009 are currently under examination by the IRS, primarily in relation to research credits claimed on those returns, as amended, by the Company. The federal returns for tax years 2010 through 2013 remain open to examination, and returns for tax years 2006 through 2013 remain open to examination by certain other taxing jurisdictions to which the Company is subject.

STOCKBASED_COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION
	Stock-based compensation cost is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee’s or non-employee director’s requisite service period.
	The following table shows total stock-based compensation expense for the three months ended March 31, 2015 and 2014, included in the Condensed Consolidated Statements of Income:
		Three Months Ended
		31-Mar-15			31-Mar-14
	Costs of sales	$	596,856		$	265,249
	Operating expenses	839,781			441,352
	Pre-tax stock-based compensation expense	1,436,637			706,601
	Less: income tax effect	560,288			275,574
	Net stock-based compensation expense	$	876,349		$	431,027
	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 March 31, 2015, there was $12,342,266 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. Shares of restricted stock may also be issued pursuant to the settlement of performance share awards, for which the Company records expenses in the manner described in the "Performance Share Awards" section below.
	A summary of restricted stock activity (including shares of restricted stock issued pursuant to the settlement of performance share awards) under the Plans for the three months ended March 31, 2015 and 2014 is as follows:
		Three Months Ended March 31, 2015					Three Months Ended March 31, 2014
		Shares		Weighted-Average			Shares	Weighted-Average
				Grant-Date				Grant-Date
				Fair Value				Fair Value
	Nonvested restricted stock outstanding at beginning of period	160,216		$	59.14		153,674	$	58.15
	Granted	60,850		51.85			4,808	58.22
	Performance share awards settled through the issuance of restricted stock	45,844		60.28			—	—
	Vested	(4,808	)	58.22			—	—
	Nonvested restricted stock outstanding at end of period	262,102		$	57.66		158,482	$	58.15
	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 of common stock earned and issuable under the award is determined at the end of each performance period, based on the Company's achievement of performance goals predetermined by the Compensation Committee of the Board of Directors at the time of grant. If certain levels of the performance objective are met, the award results in the issuance of shares of restricted stock corresponding to such level, which shares are then subject to time-based vesting pursuant to which the shares of restricted stock vest in equal annual installments over the applicable vesting period, which is 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 objective, the Company will issue each award recipient the number of restricted shares equal to the target award specified 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 issued. In the event the financial results of the Company fall below the predetermined target, a reduced number of shares may be issued. If the financial results of the Company fall below the threshold performance level, no shares will be issued.
	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's 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 three months ended March 31, 2015 and 2014 is as follows, based on the target award amounts set forth in the performance share award agreements:
		Three Months Ended March 31, 2015					Three Months Ended March 31, 2014
		Shares		Weighted-Average			Shares	Weighted-Average
				Grant-Date				Grant-Date
				Fair Value				Fair Value
	Performance share awards outstanding at beginning of period	46,541		$	60.28		—	$	—
	Granted	52,364		49.29			—	—
	Forfeited or unearned	(697	)	60.28			—	—
	Performance share awards settled through the issuance of restricted stock	(45,844	)	60.28			—	—
	Performance share awards outstanding at end of period	52,364		$	49.29		—	$	—

FINANCING_RECEIVABLES

FINANCING RECEIVABLES	3 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
FINANCING RECEIVABLES	FINANCING RECEIVABLES
	Short-Term Payment Plans
	The Company has sold information and patient care systems to certain healthcare providers under Second Generation Meaningful Use Installment Plans (see below) with maximum contractual terms of three years and expected terms of less than one year and other arrangements requiring fixed monthly payments over terms ranging from three to 12 months ("Fixed Periodic Payment Plans"). These receivables, collectively referred to as short-term payment plans and included in the current portion of financing receivables, were comprised of the following at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Second Generation Meaningful Use Installment Plans, gross	$	13,922,239		$	15,554,900
	Fixed Periodic Payment Plans, gross	988,098			2,239,817
	Short-term payment plans, gross	14,910,337			17,794,717
	Less: allowance for losses	(745,517		)	(889,736		)
	Less: unearned income	—			—
	Short-term payment plans, net	$	14,164,820		$	16,904,981
	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 2020. 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 at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Sales-type leases, gross	$	2,786,186		$	2,152,218
	Less: allowance for losses	(131,874		)	(111,450		)
	Less: unearned income	(148,716		)	(63,947		)
	Sales-type leases, net	$	2,505,596		$	1,976,821
	Future minimum lease payments to be received subsequent to March 31, 2015 are as follows:
	2015	$	1,472,441
	2016	862,063
	2017	191,052
	2018	105,624
	2019	105,624
	Thereafter	49,382
	Total minimum lease payments to be received	2,786,186
	Less: unearned income	(148,716		)
	Lease receivables, net	$	2,637,470
	Credit Quality of Financing Receivables and Allowance for Credit Losses
	The following table is a roll-forward of the allowance for financing credit losses for the three months ended March 31, 2015 and year ended December 31, 2014:
		Balance at Beginning of Period			Provision			Charge-offs			Recoveries		Balance at End of Period
	31-Mar-15	$	1,001,186		$	(35,938	)	$	(87,857	)	$	—	$	877,391
	31-Dec-14	$	1,365,190		$	(349,280	)	$	(14,724	)	$	—	$	1,001,186
	The Company’s financing receivables are comprised of a single portfolio segment, as the balances are all derived from short-term payment plan arrangements and sales-type leasing arrangements within our target market of rural and community hospitals. The Company evaluates the credit quality of its financing receivables based on a combination of factors, including, but not limited to, customer collection experience, economic conditions, the customer’s financial condition, and known risk characteristics impacting the respective customer base of rural and community hospitals, the most notable of which relate to enacted and potential changes in Medicare and Medicaid reimbursement rates as rural and community hospitals typically generate a significant portion of their revenues and related cash flows from beneficiaries of these programs. In addition to specific account identification, the Company utilizes historical collection experience to establish the allowance for credit losses. Financing receivables are written off only after the Company has exhausted all collection efforts. The Company has been successful in collecting its financing receivables and considers the credit quality of such arrangements to be good, especially as the underlying assets act as collateral for the receivables.
	Customer payments are considered past due if a scheduled payment is not received within contractually agreed upon terms. To facilitate customer collection and credit monitoring efforts, financing receivable amounts are invoiced and reclassified to trade accounts receivable when they become due, with all invoiced amounts placed on nonaccrual status. As a result, all past due amounts related to the Company’s financing receivables are included in trade accounts receivable in the accompanying Condensed Consolidated Balance Sheets. The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of March 31, 2015 and December 31, 2014:
		1 to 90 Days			91 to 180 Days			181 + Days			Total
		Past Due			Past Due			Past Due			Past Due
	31-Mar-15	$	196,057		$	15,736		$	—		$	211,793
	31-Dec-14	$	161,160		$	16,978		$	10,072		$	188,210
	From time to time, the Company may agree to alternative payment terms outside of the terms of the original financing receivable agreement due to customer difficulties in achieving the original terms. In general, such alternative payment arrangements do not result in a re-aging of the related receivables. Rather, payments pursuant to any alternative payment arrangements are applied to the already outstanding invoices beginning with the oldest outstanding invoices as the payments are received.
	Because amounts are reclassified to trade accounts receivable when they become due, there are no past due amounts included within financing receivables in the accompanying Condensed Consolidated Balance Sheets.
	The Company utilizes an aging of trade accounts receivable as the primary credit quality indicator for its financing receivables, which is facilitated by the reclassification of customer payment amounts to trade accounts receivable when they become due. The table below categorizes customer financing receivable balances (excluding short-term payment plans), none of which are considered past due, according to the age of the oldest related payment outstanding within trade accounts receivable:
		March 31,			December 31,
		2015			2014
	Customer balances with amounts reclassified to trade accounts receivable that are:
	1 to 90 Days Past Due	$	739,087		$	361,303
	91 to 180 Days Past Due	308,914			349,721
	181 + Days Past Due	27,500			27,500
	Total customer balances with past due amounts reclassified to trade accounts receivable	$	1,075,501		$	738,524
	Total customer balances with no past due amounts reclassified to trade accounts receivable	1,561,969			1,349,747
	Total financing receivables with contractual maturities of one year or less	14,910,337			17,794,717
	Less: allowance for losses	(877,391		)	(1,001,186		)
	Total financing receivables	$	16,670,416		$	18,881,802
	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 $12,722, included as a component of prepaid expenses and other in the accompanying Condensed Consolidated Balance Sheets, have been capitalized as of March 31, 2015 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. Although these arrangements provide for a maximum payment term of three years, management has determined the expected term for these arrangements to be less than one year due to (a) historical collection patterns of required EHR incentive payment amounts and (b) the estimated significance of those amounts, the receipt of which is expected to result in minimal or no remaining balance for the related arrangements. As a result, all related amounts are included as a component of financing receivables, current portion, net in the accompanying Condensed Consolidated Balance Sheets and as a component of short-term payment plans within this Note 9.

COMMITMENTS_AND_CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2015
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 believe it is reasonably possible that such matters will have a material adverse effect on the Company’s financial statements.

FAIR_VALUE

FAIR VALUE	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE
	FASB Codification topic, Fair Value Measurements and Disclosures, establishes a framework for measuring fair value and expands financial statement disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The Codification does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. The Codification requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories:
	Level 1: Quoted market prices in active markets for identical assets or liabilities.
	Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data.
	Level 3: Unobservable inputs that are not corroborated by market data.
	The fair values of the Company’s available-for-sale securities are based on matrix pricing for the periods ended March 31, 2015 and December 31, 2014, which uses observable market-based inputs (such as benchmark yields) in addition to quoted prices in active markets to derive fair values. As a result, these inputs are classified as Level 2 within the fair value hierarchy. We generally apply fair value techniques on a non-recurring basis associated with (1) valuing potential impairment loss related to financing receivables accounted for pursuant to Codification topic, Leases, and (2) valuing potential impairment loss related to long-lived assets accounted for pursuant to Codification topic, Property, Plant and Equipment, when events or circumstances indicate a possible impairment.
	The following tables summarize the carrying amounts and fair values of certain assets and liabilities at March 31, 2015 and December 31, 2014:
				Fair Value at March 31, 2015 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		3/31/15		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	86,747	$	—	$	86,747	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	1,818,006		—		1,818,006		—
	Mortgage-backed securities	65,519		—		65,519		—
	Certificates of deposit	2,008,985		—		2,008,985		—
	Corporate debt securities	6,825,219		—		6,825,219		—
	Total available-for-sale securities	$	10,804,476	$	—	$	10,804,476	$	—
				Fair Value at December 31, 2014 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		12/31/14		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	94,595	$	—	$	94,595	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,020,786		—		2,020,786		—
	Mortgage-backed securities	69,532		—		69,532		—
	Certificates of deposit	1,975,245		—		1,975,245		—
	Corporate debt securities	6,542,968		—		6,542,968		—
	Total available-for-sale securities	$	10,703,126	$	—	$	10,703,126	$	—
	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 accompanying Condensed Consolidated Balance Sheets for current assets and current liabilities approximate their fair values because of the short-term nature of these instruments.

RECENT_ACCOUNTING_PRONOUNCEMEN

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2015
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS
	New Accounting Standards Adopted in 2015
	There were no new standards required to be adopted during the three months ended March 31, 2015 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	3 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS
	On April 30, 2015, the Company announced a dividend for the second quarter of 2015 in the amount of $0.64 per share, payable on May 29, 2015, to stockholders of record as of the close of business on May 14, 2015.

BASIS_OF_PRESENTATION_Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2015
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 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, 2014 was derived from the audited consolidated balance sheet 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, 2014 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2014.
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	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 perpetual software licenses, conversion, installation and training services, hardware 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:
	•	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.
	•	Hardware – We recognize revenue for hardware upon shipment. The selling price of hardware is based on management’s best estimate of selling price, which consists of cost plus a targeted margin.
	•	Software application support and hardware maintenance – We have established vendor-specific objective evidence ("VSOE") of the fair value of our software application support and hardware maintenance services by reference to the price our customers are required to pay for the services when sold separately via renewals. Support and maintenance revenue is recognized on a straight-line basis over the term of the maintenance contract, which is generally three to five years.
	SaaS, ISP and Other Professional IT Services
	The Company accounts for SaaS arrangements 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. Depending on the nature of the services provided, these services may be considered software elements or non-software elements. The selling price of services considered to be software elements is based on VSOE of the fair value of the services by reference to the price our customers are required to pay for the services when sold separately. The selling price of services considered to be non-software elements is based on third-party evidence of selling price of similar services. Revenue from these elements 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 often executed within a short time frame of each other. The amount of the total arrangement consideration allocated to these services is based on VSOE of fair value by reference to the rate at which our customers renew as well as the rate at which the services are sold to customers when the business management services agreement is not executed within a short time frame of the system sale and support and maintenance contracts. If VSOE of fair value does not exist for these services, we allocate arrangement consideration based on third-party evidence ("TPE") of selling price or, if neither VSOE nor TPE is available, estimated selling price. Because the pricing is transaction based (per unit pricing), customers are billed and revenue recognized as services are performed based on transaction levels.

Property_and_Equipment_Tables

Property and Equipment (Tables)	3 Months Ended
	Mar. 31, 2015
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property and equipment were comprised of the following at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Land	$	2,848,276		$	2,848,276
	Buildings and improvements	9,432,234			9,422,696
	Maintenance equipment	1,230,714			1,230,714
	Computer equipment	4,759,150			4,668,006
	Leasehold improvements	4,753,386			4,680,233
	Office furniture and fixtures	4,210,750			4,061,899
	Automobiles	334,398			334,398
		27,568,908			27,246,222
	Less: accumulated depreciation	(11,118,917		)	(10,207,603		)
	Property and equipment, net	$	16,449,991		$	17,038,619

OTHER_ACCRUED_LIABILITIES_Tabl

OTHER ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2015
Payables and Accruals [Abstract]
Other Accrued Liabilities	Other accrued liabilities were comprised of the following at March 31, 2015 and December 31, 2014:
		March 31,		December 31,
		2015		2014
	Salaries and benefits	$	3,721,761	$	2,782,862
	Commissions	436,176		504,952
	Self-insurance reserves	751,900		668,800
	Other	439,756		392,593
		$	5,349,593	$	4,349,207

INVESTMENTS_Tables

INVESTMENTS (Tables)	3 Months Ended
	Mar. 31, 2015
Investments, Debt and Equity Securities [Abstract]
Summary of Investments	Investments were comprised of the following at December 31, 2014:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	94,595	$	—		$	—		$	94,595
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,017,250		3,885			(349		)	2,020,786
	Mortgaged-backed securities	66,982		2,550			—			69,532
	Certificates of deposit	2,000,000		—			(24,755		)	1,975,245
	Corporate debt securities	6,555,485		8,826			(21,343		)	6,542,968
		$	10,734,312	$	15,261		$	(46,447	)	$	10,703,126
	Investments were comprised of the following at March 31, 2015:
		Amortized		Unrealized			Unrealized			Fair
		Cost		Gains			Losses			Value
	Short-term investments (money market funds and accrued income)	$	86,747	$	—		$	—		$	86,747
	Obligations of U.S. Treasury, U.S. government corporations and agencies	1,806,626		11,608			(228		)	1,818,006
	Mortgaged-backed securities	63,620		1,899			—			65,519
	Certificates of deposit	2,000,000		8,985			—			2,008,985
	Corporate debt securities	6,760,842		65,141			(764		)	6,825,219
		$	10,717,835	$	87,633		$	(992	)	$	10,804,476
Amortized Cost and Estimated Fair Value of Securities With Fixed Maturities	Shown below are the amortized cost and fair value of available-for-sale securities with fixed maturities at March 31, 2015, by contract maturity date. Actual maturities may differ from contractual maturities because issuers of certain debt securities retain early call or prepayment rights.
		Amortized		Fair
		Cost		Value
	Due in 2015	$	1,937,537	$	1,956,884
	Due in 2016	1,721,810		1,732,400
	Due in 2017	706,394		708,114
	Due in 2018	2,828,414		2,857,155
	Due thereafter	3,523,680		3,549,923
		$	10,717,835	$	10,804,476
Company's Investments' Gross Unrealized Losses and Fair Value	The following tables show the Company’s investments’ gross unrealized losses and fair value, aggregated by investment category and length of time that individual securities have been in a continuous loss position, at March 31, 2015 and December 31, 2014, respectively:
		At March 31, 2015
		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	$	494,574	$	(228	)	$	—		$	—		$	494,574	$	(228	)
	Corporate debt securities	600,655		(764		)	—			—			600,655		(764		)
		$	1,095,229	$	(992	)	$	—		$	—		$	1,095,229	$	(992	)
		At December 31, 2014
		Less than 12 Months					12 Months or More						Total
		Fair		Unrealized			Fair			Unrealized			Fair		Unrealized
		Value		Losses			Value			Losses			Value		Losses
	Obligations of U.S. Treasury, U.S. government corporations and agencies	$	904,083	$	(349	)	$	—		$	—		$	904,083	$	(349	)
	Certificates of deposit	$	1,975,245	$	(24,755	)	$	—		$	—		$	1,975,245	$	(24,755	)
	Corporate debt securities	3,975,432		(21,220		)	149,838			(123		)	4,125,270		(21,343		)
		$	6,854,760	$	(46,324	)	$	149,838		$	(123	)	$	7,004,598	$	(46,447	)

NET_INCOME_PER_SHARE_Tables

NET INCOME PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2015
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
		March 31, 2015			March 31, 2014
	Net income	$	5,507,908		$	7,715,058
	Less: Net income attributable to participating securities	(133,702		)	(109,352		)
	Net income attributable to common stockholders	$	5,374,206		$	7,605,706
	Weighted average shares outstanding used in basic per common share computations	11,052,044			11,005,468
	Add: Dilutive potential common shares	—			—
	Weighted average shares outstanding used in diluted per common share computations	11,052,044			11,005,468
	Basic EPS	$	0.49		$	0.69
	Diluted EPS	$	0.49		$	0.69

INCOME_TAXES_Tables

INCOME TAXES (Tables)	3 Months Ended
	Mar. 31, 2015
Income Tax Disclosure [Abstract]
Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities were comprised of the following at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Deferred tax assets:
	Accounts receivable and financing receivables	$	784,394		$	879,094
	Accrued vacation	1,235,431			1,158,764
	Stock-based compensation	1,585,105			1,133,986
	Deferred revenue	65,777			105,554
	Accrued liabilities and other	212,892			175,575
	Other comprehensive income	—			11,851
	Total deferred tax assets	$	3,883,599		$	3,464,824
	Deferred tax liabilities:
	Other comprehensive income	$	41,407		$	—
	Depreciation	1,286,134			1,528,886
	Total deferred tax liabilities	$	1,327,541		$	1,528,886
Component of Income Tax Provision	Significant components of the Company’s income tax provision in the Condensed Consolidated Statements of Income for the three months ended March 31 were as follows:
		2015			2014
	Current provision:
	Federal	$	2,564,444		$	4,479,631
	State	518,021			814,039
	Deferred provision:
	Federal	(604,314		)	(953,640		)
	State	(69,064		)	(108,987		)
	Total income tax provision	$	2,409,087		$	4,231,043
Difference Between Income Taxes at U. S. Federal Statutory Income Tax Rate	The difference between income taxes at the U.S. federal statutory income tax rate of 35% and those reported in the Condensed Consolidated Statements of Income for the three months ended March 31 was as follows:
		2015			2014
	Income taxes at U.S. Federal statutory rate	$	2,770,948		$	4,181,135
	State income taxes, net of U.S. Federal tax effect	282,628			420,138
	Domestic production activities deduction	(228,215		)	(400,132		)
	Uncertain tax positions	(402,036		)	—
	Other	(14,238		)	29,902
	Total income tax provision	$	2,409,087		$	4,231,043

STOCKBASED_COMPENSATION_Tables

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2015
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total Stock-Based Compensation Expense	The following table shows total stock-based compensation expense for the three months ended March 31, 2015 and 2014, included in the Condensed Consolidated Statements of Income:
		Three Months Ended
		31-Mar-15			31-Mar-14
	Costs of sales	$	596,856		$	265,249
	Operating expenses	839,781			441,352
	Pre-tax stock-based compensation expense	1,436,637			706,601
	Less: income tax effect	560,288			275,574
	Net stock-based compensation expense	$	876,349		$	431,027
Summary of Restricted Stock Activity	A summary of restricted stock activity (including shares of restricted stock issued pursuant to the settlement of performance share awards) under the Plans for the three months ended March 31, 2015 and 2014 is as follows:
		Three Months Ended March 31, 2015					Three Months Ended March 31, 2014
		Shares		Weighted-Average			Shares	Weighted-Average
				Grant-Date				Grant-Date
				Fair Value				Fair Value
	Nonvested restricted stock outstanding at beginning of period	160,216		$	59.14		153,674	$	58.15
	Granted	60,850		51.85			4,808	58.22
	Performance share awards settled through the issuance of restricted stock	45,844		60.28			—	—
	Vested	(4,808	)	58.22			—	—
	Nonvested restricted stock outstanding at end of period	262,102		$	57.66		158,482	$	58.15
Summary of Performance Share Award Activity	A summary of performance share award activity under the 2014 Incentive Plan for the three months ended March 31, 2015 and 2014 is as follows, based on the target award amounts set forth in the performance share award agreements:
		Three Months Ended March 31, 2015					Three Months Ended March 31, 2014
		Shares		Weighted-Average			Shares	Weighted-Average
				Grant-Date				Grant-Date
				Fair Value				Fair Value
	Performance share awards outstanding at beginning of period	46,541		$	60.28		—	$	—
	Granted	52,364		49.29			—	—
	Forfeited or unearned	(697	)	60.28			—	—
	Performance share awards settled through the issuance of restricted stock	(45,844	)	60.28			—	—
	Performance share awards outstanding at end of period	52,364		$	49.29		—	$	—

FINANCING_RECEIVABLES_Tables

FINANCING RECEIVABLES (Tables)	3 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Schedule of Components of Short Term Payment Plans	These receivables, collectively referred to as short-term payment plans and included in the current portion of financing receivables, were comprised of the following at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Second Generation Meaningful Use Installment Plans, gross	$	13,922,239		$	15,554,900
	Fixed Periodic Payment Plans, gross	988,098			2,239,817
	Short-term payment plans, gross	14,910,337			17,794,717
	Less: allowance for losses	(745,517		)	(889,736		)
	Less: unearned income	—			—
	Short-term payment plans, net	$	14,164,820		$	16,904,981
Components of Lease Receivables	The components of these lease receivables were as follows at March 31, 2015 and December 31, 2014:
		March 31,			December 31,
		2015			2014
	Sales-type leases, gross	$	2,786,186		$	2,152,218
	Less: allowance for losses	(131,874		)	(111,450		)
	Less: unearned income	(148,716		)	(63,947		)
	Sales-type leases, net	$	2,505,596		$	1,976,821
Future Minimum Lease Payments	Future minimum lease payments to be received subsequent to March 31, 2015 are as follows:
	2015	$	1,472,441
	2016	862,063
	2017	191,052
	2018	105,624
	2019	105,624
	Thereafter	49,382
	Total minimum lease payments to be received	2,786,186
	Less: unearned income	(148,716		)
	Lease receivables, net	$	2,637,470
Allowance for Financing Credit Losses	The following table is a roll-forward of the allowance for financing credit losses for the three months ended March 31, 2015 and year ended December 31, 2014:
		Balance at Beginning of Period			Provision			Charge-offs			Recoveries		Balance at End of Period
	31-Mar-15	$	1,001,186		$	(35,938	)	$	(87,857	)	$	—	$	877,391
	31-Dec-14	$	1,365,190		$	(349,280	)	$	(14,724	)	$	—	$	1,001,186
Analysis of Age of Financing Receivables Amounts	The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of March 31, 2015 and December 31, 2014:
		1 to 90 Days			91 to 180 Days			181 + Days			Total
		Past Due			Past Due			Past Due			Past Due
	31-Mar-15	$	196,057		$	15,736		$	—		$	211,793
	31-Dec-14	$	161,160		$	16,978		$	10,072		$	188,210
Schedule of Financing Receivable Credit Quality Indicators	The table below categorizes customer financing receivable balances (excluding short-term payment plans), none of which are considered past due, according to the age of the oldest related payment outstanding within trade accounts receivable:
		March 31,			December 31,
		2015			2014
	Customer balances with amounts reclassified to trade accounts receivable that are:
	1 to 90 Days Past Due	$	739,087		$	361,303
	91 to 180 Days Past Due	308,914			349,721
	181 + Days Past Due	27,500			27,500
	Total customer balances with past due amounts reclassified to trade accounts receivable	$	1,075,501		$	738,524
	Total customer balances with no past due amounts reclassified to trade accounts receivable	1,561,969			1,349,747
	Total financing receivables with contractual maturities of one year or less	14,910,337			17,794,717
	Less: allowance for losses	(877,391		)	(1,001,186		)
	Total financing receivables	$	16,670,416		$	18,881,802

FAIR_VALUE_Tables

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Carrying Amounts and Fair Values of Certain Assets and Liabilities	The following tables summarize the carrying amounts and fair values of certain assets and liabilities at March 31, 2015 and December 31, 2014:
				Fair Value at March 31, 2015 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		3/31/15		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	86,747	$	—	$	86,747	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	1,818,006		—		1,818,006		—
	Mortgage-backed securities	65,519		—		65,519		—
	Certificates of deposit	2,008,985		—		2,008,985		—
	Corporate debt securities	6,825,219		—		6,825,219		—
	Total available-for-sale securities	$	10,804,476	$	—	$	10,804,476	$	—
				Fair Value at December 31, 2014 Using
				Quoted Prices in
		Carrying		Active Markets for		Significant Other		Significant
		Amount at		Identical Assets		Observable Inputs		Unobservable Inputs
		12/31/14		(Level 1)		(Level 2)		(Level 3)
	Description
	Available-for-sale securities
	Short-term investments (money market funds and accrued income)	$	94,595	$	—	$	94,595	$	—
	Obligations of U.S. Treasury, U.S. government corporations and agencies	2,020,786		—		2,020,786		—
	Mortgage-backed securities	69,532		—		69,532		—
	Certificates of deposit	1,975,245		—		1,975,245		—
	Corporate debt securities	6,542,968		—		6,542,968		—
	Total available-for-sale securities	$	10,703,126	$	—	$	10,703,126	$	—

REVENUE_RECOGNITION_Detail

REVENUE RECOGNITION (Detail)	3 Months Ended
	Mar. 31, 2015
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_Details

Property and Equipment (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$27,568,908	$27,246,222
Less: accumulated depreciation	-11,118,917	-10,207,603
Property and equipment, net	16,449,991	17,038,619
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	9,432,234	9,422,696
Maintenance equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,230,714	1,230,714
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,759,150	4,668,006
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,753,386	4,680,233
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,210,750	4,061,899
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$334,398	$334,398

OTHER_ACCRUED_LIABILITIES_Deta

OTHER ACCRUED LIABILITIES (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Payables and Accruals [Abstract]
Salaries and benefits	$3,721,761	$2,782,862
Commissions	436,176	504,952
Self-insurance reserves	751,900	668,800
Other	439,756	392,593
Other accrued liabilities	$5,349,593	$4,349,207

INVESTMENTS_Summary_of_Investm

INVESTMENTS - Summary of Investments (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$10,717,835	$10,734,312
Unrealized Gains	87,633	15,261
Unrealized Losses	-992	-46,447
Fair Value	10,804,476	10,703,126
Short-term investments (money market funds and accrued income)
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	86,747	94,595
Unrealized Gains	0	0
Unrealized Losses	0	0
Fair Value	86,747	94,595
Obligations of U.S. Treasury, U.S. government corporations and agencies
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,806,626	2,017,250
Unrealized Gains	11,608	3,885
Unrealized Losses	-228	-349
Fair Value	1,818,006	2,020,786
Mortgaged-backed securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	63,620	66,982
Unrealized Gains	1,899	2,550
Unrealized Losses	0	0
Fair Value	65,519	69,532
Certificates of deposit
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	2,000,000	2,000,000
Unrealized Gains	8,985	0
Unrealized Losses	0	-24,755
Fair Value	2,008,985	1,975,245
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,760,842	6,555,485
Unrealized Gains	65,141	8,826
Unrealized Losses	-764	-21,343
Fair Value	$6,825,219	$6,542,968

INVESTMENTS_Amortized_Cost_and

INVESTMENTS - Amortized Cost and Estimated Fair Value of Securities With Fixed Maturities (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Investments, Debt and Equity Securities [Abstract]
Due in 2015, Amortized Cost	$1,937,537
Due in 2016, Amortized Cost	1,721,810
Due in 2017, Amortized Cost	706,394
Due in 2018, Amortized Cost	2,828,414
Due thereafter, Amortized Cost	3,523,680
Amortized Cost	10,717,835	10,734,312
Due in 2015, Fair Value	1,956,884
Due in 2016, Fair Value	1,732,400
Due in 2017, Fair Value	708,114
Due in 2018, Fair Value	2,857,155
Due thereafter, Fair Value	3,549,923
Fair Value	$10,804,476	$10,703,126

INVESTMENTS_Companys_Investmen

INVESTMENTS - Company's Investments' Gross Unrealized Losses and Fair Value (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$1,095,229	$6,854,760
12 Months or More, Fair Value	0	149,838
Total, Fair Value	1,095,229	7,004,598
Less than 12 months, Unrealized Losses	-992	-46,324
12 Months or More, Unrealized Losses	0	-123
Total, Unrealized Losses	-992	-46,447
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	494,574	904,083
12 Months or More, Fair Value	0	0
Total, Fair Value	494,574	904,083
Less than 12 months, Unrealized Losses	-228	-349
12 Months or More, Unrealized Losses	0	0
Total, Unrealized Losses	-228	-349
Certificates of deposit
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value		1,975,245
12 Months or More, Fair Value		0
Total, Fair Value		1,975,245
Less than 12 months, Unrealized Losses		-24,755
12 Months or More, Unrealized Losses		0
Total, Unrealized Losses		-24,755
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	600,655	3,975,432
12 Months or More, Fair Value	0	149,838
Total, Fair Value	600,655	4,125,270
Less than 12 months, Unrealized Losses	-764	-21,220
12 Months or More, Unrealized Losses	0	-123
Total, Unrealized Losses	($764)	($21,343)

NET_INCOME_PER_SHARE_Details

NET INCOME PER SHARE (Details) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Earnings Per Share, Basic and Diluted [Abstract]
Net income	$5,507,908	$7,715,058
Less: Net income attributable to participating securities	-133,702	-109,352
Net income attributable to common stockholders	$5,374,206	$7,605,706
Weighted average shares outstanding used in basic per common share computations	11,052,044	11,005,468
Add: Dilutive potential common shares	0	0
Weighted average shares outstanding used in diluted per common share computations	11,052,044	11,005,468
Basic EPS (in dollars per share)	$0.49	$0.69
Diluted EPS (in dollars per share)	$0.49	$0.69
Performance Shares [Member]
Earnings Per Share, Basic and Diluted [Abstract]
Securities excluded from computation of earnings per share (shares)	52,364

INCOME_TAXES_Deferred_Tax_Asse

INCOME TAXES - Deferred Tax Assets and Liabilities (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Deferred tax assets:
Accounts receivable and financing receivables	$784,394	$879,094
Accrued vacation	1,235,431	1,158,764
Stock-based compensation	1,585,105	1,133,986
Deferred revenue	65,777	105,554
Accrued liabilities and other	212,892	175,575
Other comprehensive income	0	11,851
Total deferred tax assets	3,883,599	3,464,824
Deferred tax liabilities:
Other comprehensive income	41,407	0
Depreciation	1,286,134	1,528,886
Total deferred tax liabilities	$1,327,541	$1,528,886

INCOME_TAXES_Component_of_Inco

INCOME TAXES - Component of Income Tax Provision (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Current provision:
Federal	$2,564,444	$4,479,631
State	518,021	814,039
Deferred provision:
Federal	-604,314	-953,640
State	-69,064	-108,987
Total income tax provision	$2,409,087	$4,231,043

INCOME_TAXES_Difference_Betwee

INCOME TAXES - Difference Between Income Taxes at U.S. Federal Statutory Income Tax Rate (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Income Tax Disclosure [Abstract]
Income taxes at U.S. Federal statutory rate	$2,770,948	$4,181,135
State income taxes, net of U.S. Federal tax effect	282,628	420,138
Domestic production activities deduction	-228,215	-400,132
Uncertain tax positions	-402,036	0
Other	-14,238	29,902
Total income tax provision	$2,409,087	$4,231,043
U. S. federal statutory income tax rate	35.00%	35.00%
Effective tax rate	30.40%	35.40%

INCOME_TAXES_Unrecognized_Tax_

INCOME TAXES - Unrecognized Tax Benefits (Details) (USD $)	Mar. 31, 2015
Income Tax Contingency [Line Items]
Accrued interest	$160,599
Income Taxes Payable
Income Tax Contingency [Line Items]
Unrecognized Tax Benefits	$1,053,835

STOCKBASED_COMPENSATION_Total_

STOCK-BASED COMPENSATION - Total Stock-Based Compensation Expense (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$1,436,637	$706,601
Less: income tax effect	560,288	275,574
Net stock-based compensation expense	876,349	431,027
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	12,342,266
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	596,856	265,249
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$839,781	$441,352

STOCKBASED_COMPENSATION_Summar

STOCK-BASED COMPENSATION - Summary of Restricted Stock Activity (Detail) (Restricted Stock, USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Shares
Nonvested stock outstanding at beginning of period, shares	160,216	153,674
Granted, shares	60,850	4,808
Performance share awards settled through the issuance of restricted stock, shares	45,844	0
Vested, shares	-4,808	0
Nonvested stock outstanding at end of period, shares	262,102	158,482
Weighted-Average Grant-Date Fair Value
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$59.14	$58.15
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	$51.85	$58.22
Performance share awards settled through the issuance of restricted stock, Weighted-Average Grant-Date Fair Value (in dollars per share)	$60.28	$0
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	$58.22	$0
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$57.66	$58.15
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	5 years

STOCKBASED_COMPENSATION_Summar1

STOCK-BASED COMPENSATION - Summary of Performance Share Awards (Details) (Performance Shares [Member], USD $)	3 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Performance Shares [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Shares
Nonvested stock outstanding at beginning of period, shares	46,541	0
Granted, shares	52,364	0
Forfeited or unearned, shares	-697	0
Performance share awards settled through the issuance of restricted stock, shares	-45,844	0
Nonvested stock outstanding at end of period, shares	52,364	0
Weighted-Average Grant-Date Fair Value
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$60.28	$0
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	$49.29	$0
Forfeited or unearned, Weighted-Average Grant-Date Fair Value (in dollars per share)	$60.28	$0
Performance share awards settled through the issuance of restricted stock, Weighted-Average Grant-Date Fair Value (in dollars per share)	$60.28	$0
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$49.29	$0

FINANCING_RECEIVABLES_Addition

FINANCING RECEIVABLES - Additional Information (Detail) (USD $)	3 Months Ended
	Mar. 31, 2015
Financing Receivables [Line Items]
Expiration period of sales type lease	through 2020
Direct incremental costs capitalized	$12,722
Minimum
Financing Receivables [Line Items]
Current financing receivable terms	3 months
Financial receivable lease term	2 years
Maximum
Financing Receivables [Line Items]
Current financing receivable terms	12 months
Financial receivable lease term	5 years

FINANCING_RECEIVABLES_ShortTer

FINANCING RECEIVABLES - Short-Term Payment Plans (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Financing Receivables [Line Items]
Short-term payment plans, net	$15,755,513	$18,111,633
Second Generation Meaningful Use Installment Plans, gross
Financing Receivables [Line Items]
Short-term payment plans, gross	13,922,239	15,554,900
Fixed Periodic Payment Plans, gross
Financing Receivables [Line Items]
Short-term payment plans, gross	988,098	2,239,817
Short-term payment plans, gross
Financing Receivables [Line Items]
Short-term payment plans, gross	14,910,337	17,794,717
Less: allowance for losses	-745,517	-889,736
Less: unearned income	0	0
Short-term payment plans, net	$14,164,820	$16,904,981

FINANCING_RECEIVABLES_SalesTyp

FINANCING RECEIVABLES - Sales-Type Leases (Details) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
Sales-type leases, gross	$2,786,186	$2,152,218
Less: allowance for losses	-131,874	-111,450
Less: unearned income	-148,716	-63,947
Sales-type leases, net	$2,505,596	$1,976,821

FINANCING_RECEIVABLES_Future_M

FINANCING RECEIVABLES - Future Minimum Lease Payments (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
2015	$1,472,441
2016	862,063
2017	191,052
2018	105,624
2019	105,624
Thereafter	49,382
Total minimum lease payments to be received	2,786,186	2,152,218
Less: unearned income	-148,716	-63,947
Net leases receivables	$2,637,470

FINANCING_RECEIVABLES_Allowanc

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Detail) (USD $)	3 Months Ended	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014
Allowance for Credit Losses on Financing Receivables [Roll Forward]
Beginning Balance	$1,001,186	$1,365,190
Provision	-35,938	-349,280
Charge-offs	-87,857	-14,724
Recoveries	0	0
Ending Balance	$877,391	$1,001,186

FINANCING_RECEIVABLES_Analysis

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Receivables [Abstract]
1 to 90 Days Past Due	$196,057	$161,160
91 to 180 Days Past Due	15,736	16,978
181 Days Past Due	0	10,072
Total Past Due	$211,793	$188,210

FINANCING_RECEIVABLES_Summary_

FINANCING RECEIVABLES - Summary of Financing Receivables (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013
Customer balances with amounts reclassified to trade accounts receivable that are:
1 to 90 Days Past Due	$739,087	$361,303
91 to 180 Days Past Due	308,914	349,721
181 Days Past Due	27,500	27,500
Total customer balances with past due amounts reclassified to trade accounts receivable	1,075,501	738,524
Total customer balances with no past due amounts reclassified to trade accounts receivable	1,561,969	1,349,747
Total financing receivables with contractual maturities of one year or less	14,910,337	17,794,717
Less: allowance for losses	-877,391	-1,001,186	-1,365,190
Total financing receivables	$16,670,416	$18,881,802

FAIR_VALUE_Detail

FAIR VALUE (Detail) (USD $)	Mar. 31, 2015	Dec. 31, 2014
Carrying Amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	$10,804,476	$10,703,126
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	86,747	94,595
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	1,818,006	2,020,786
Carrying Amount | Mortgaged-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	65,519	69,532
Carrying Amount | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	2,008,985	1,975,245
Carrying Amount | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	6,825,219	6,542,968
Estimate of Fair Value | 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
Estimate of Fair Value | 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
Estimate of Fair Value | 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
Estimate of Fair Value | 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
Estimate of Fair Value | Quoted Prices in Active Markets for Identical Assets (Level 1) | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	0	0
Estimate of Fair Value | 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
Estimate of Fair Value | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	10,804,476	10,703,126
Estimate of Fair Value | 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	86,747	94,595
Estimate of Fair Value | 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	1,818,006	2,020,786
Estimate of Fair Value | 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	65,519	69,532
Estimate of Fair Value | Significant Other Observable Inputs (Level 2) | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	2,008,985	1,975,245
Estimate of Fair Value | 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	6,825,219	6,542,968
Estimate of Fair Value | 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
Estimate of Fair Value | 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
Estimate of Fair Value | 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
Estimate of Fair Value | 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
Estimate of Fair Value | Significant Unobservable Inputs (Level 3) | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	0	0
Estimate of Fair Value | Significant Unobservable Inputs (Level 3) | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities	$0	$0

SUBSEQUENT_EVENTS_Detail

SUBSEQUENT EVENTS (Detail) (USD $)	3 Months Ended		0 Months Ended
	Mar. 31, 2015	Mar. 31, 2014	Apr. 30, 2015
Subsequent Event [Line Items]
Dividends declared per share	$0.64	$0.57
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per share			$0.64