TruBridge (TBRG) 10-Q 9 Aug 16 2016 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Jun. 30, 2016	Aug. 08, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	COMPUTER PROGRAMS & SYSTEMS INC
Entity Central Index Key	1,169,445
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q2
Amendment Flag	false
Trading Symbol	CPSI
Entity Common Stock, Shares Outstanding		13,533,097

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 3,824	$ 24,951
Investments	0	10,824
Accounts receivable, net of allowance for doubtful accounts of $1,944 and $1,216, respectively	30,620	22,594
Financing receivables, current portion, net	10,741	10,576
Inventories	1,721	1,495
Deferred tax assets	0	2,335
Prepaid income taxes	0	427
Prepaid expenses and other	4,342	1,355
Total current assets	51,248	74,557
Property and equipment, net	13,911	14,351
Financing receivables, net of current portion	4,038	1,569
Intangible assets, net	112,321	0
Goodwill	166,109	0
Deferred tax assets	279	2,311
Total assets	347,906	92,788
Current liabilities:
Accounts payable	8,169	4,591
Current portion of long-term debt	4,002	0
Deferred revenue	11,446	3,821
Accrued vacation	5,063	3,412
Income taxes payable	196	0
Other accrued liabilities	9,394	5,598
Total current liabilities	38,270	17,422
Long-term debt, less current portion	151,337	0
Total liabilities	189,607	17,422
Stockholders’ equity:
Common stock, $0.001 par value; 30,000 shares authorized; 13,533 and 11,303 shares issued and outstanding	13	11
Additional paid-in capital	143,991	44,187
Accumulated other comprehensive loss	0	(38)
Retained earnings	14,295	31,206
Total stockholders’ equity	158,299	75,366
Total liabilities and stockholders’ equity	$ 347,906	$ 92,788

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 1,944	$ 1,216
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	13,533,000	11,303,000
Common stock, shares outstanding (in shares)	13,533,000	11,303,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Sales revenues:
System sales and support	$ 50,561	$ 30,810	$ 102,941	$ 61,927
Business management, consulting and managed IT services	17,854	16,276	35,117	31,399
Total sales revenues	68,415	47,086	138,058	93,326
Costs of sales:
System sales and support	23,367	13,913	47,229	27,301
Business management, consulting and managed IT services	9,913	8,458	19,440	16,864
Total costs of sales	33,280	22,371	66,669	44,165
Gross profit	35,135	24,715	71,389	49,161
Operating expenses:
Product development	8,179	3,570	15,369	7,152
Sales and marketing	6,717	4,740	13,447	9,331
General and administrative	12,352	8,019	31,555	16,458
Amortization of acquisition-related intangibles	2,624	0	4,979	0
Total operating expenses	29,872	16,329	65,350	32,941
Operating income	5,263	8,386	6,039	16,220
Other income (expense):
Other income	69	115	68	198
Interest expense	(1,642)	0	(3,110)	0
Total other income (expense)	(1,573)	115	(3,042)	198
Income before taxes	3,690	8,501	2,997	16,418
Provision for income taxes	1,694	2,598	2,664	5,007
Net income	$ 1,996	$ 5,903	$ 333	$ 11,411
Net income per common share-basic (in dollars per share)	$ 0.15	$ 0.52	$ 0.03	$ 1.01
Net income per common share-diluted (in dollars per share)	$ 0.15	$ 0.52	$ 0.03	$ 1.01
Weighted average shares outstanding used in per common share computations:
Basic (in shares)	13,317	11,079	13,171	11,066
Diluted (in shares)	13,365	11,079	13,227	11,066
Dividends declared per common share (in dollars per share)	$ 0.64	$ 0.64	$ 1.28	$ 1.28

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Statement of Comprehensive Income [Abstract]
Net income	$ 1,996	$ 5,903	$ 333	$ 11,411
Other comprehensive income, net of tax
Change in unrealized income with realized income on the Statement of Operations	6	(61)	38	26
Total other comprehensive income (loss), net of tax	6	(61)	38	26
Comprehensive income	$ 2,002	$ 5,842	$ 371	$ 11,437

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (Unaudited) - 6 months ended Jun. 30, 2016 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive (Loss) Income [Member]	Retained Earnings [Member]
Beginning Balance (in shares) at Dec. 31, 2015		11,303
Beginning Balance at Dec. 31, 2015	$ 75,366	$ 11	$ 44,187	$ (38)	$ 31,206
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	333				333
Change in unrealized income with realized income on the Statement of Operations	38			38
Common stock issued as consideration for acquisition of HHI (in shares)		1,974
Common stock issued as consideration for acquisition of HHI	89,803	$ 2	89,801
Fair value of options issued as consideration for acquisition of HHI	5,748		5,748
Common stock issued upon exercise of stock options (in shares)		169
Common stock issued upon exercise of stock options	1,134		1,134
Issuance of restricted stock (in shares)		87
Issuance of restricted stock	0
Stock-based compensation	2,877		2,877
Dividends	(17,244)				(17,244)
Excess tax benefit from share-based compensation	244		244
Ending Balance (in shares) at Jun. 30, 2016		13,533
Ending Balance at Jun. 30, 2016	$ 158,299	$ 13	$ 143,991	$ 0	$ 14,295

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Operating Activities:
Net income	$ 333	$ 11,411
Adjustments to net income:
Provision for bad debt	451	(339)
Deferred taxes	1,748	(494)
Stock-based compensation	2,877	2,615
Excess tax benefit from stock-based compensation	(244)	(8)
Depreciation	1,740	1,827
Amortization of acquisition-related intangibles	4,979	0
Amortization of deferred finance costs	330	0
Changes in operating assets and liabilities (net of acquired assets and liabilities):
Accounts receivable	(2,564)	1,328
Financing receivables	(574)	4,152
Inventories	(10)	79
Prepaid expenses and other	242	(1,079)
Accounts payable	(4,260)	877
Deferred revenue	(8,573)	(1,203)
Other liabilities	(5,825)	(350)
Prepaid income taxes/income taxes payable	868	(1,401)
Net cash provided by (used in) operating activities	(8,482)	17,415
Investing Activities:
Purchases of property and equipment	(39)	(447)
Purchases of investments	0	(43)
Purchase of business, net of cash received	(162,611)	0
Sale of investments	10,861	0
Net cash used in investing activities	(151,789)	(490)
Financing Activities:
Dividends paid	(17,244)	(14,476)
Proceeds from long-term debt	156,572	0
Payments of long-term debt principal	(1,562)	0
Proceeds from exercise of stock options	1,134	0
Excess tax benefit from stock-based compensation	244	8
Net cash provided by (used in) financing activities	139,144	(14,468)
(Decrease) increase in cash and cash equivalents	(21,127)	2,457
Cash and cash equivalents at beginning of period	24,951	23,792
Cash and cash equivalents at end of period	3,824	26,249
Supplemental disclosure of cash flow information:
Cash paid for interest	2,780	0
Cash paid for income taxes, net of refund	0	6,927
Fair value of common stock and options issued as consideration for acquisition of HHI	95,551	0
Write-off of fully depreciated assets	$ 2,769	$ 0

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2016
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 ("U.S. GAAP") have been condensed or omitted. The condensed consolidated balance sheet as of December 31, 2015 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, 2015 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 . Principles of Consolidation The condensed consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), Evident, LLC ("Evident"), and Healthland Holding Inc. ("HHI"), all of which are wholly-owned subsidiaries of CPSI. The accounts of HHI include those of its wholly-owned subsidiaries, Healthland Inc. ("Healthland"), Rycan Technologies, Inc. ("Rycan"), and American HealthTech, Inc. ("AHT"). All significant intercompany balances and transactions have been eliminated. Reclassifications Effective January 1, 2016, we adopted a revised presentation of sales revenues and the associated costs of sales in our condensed consolidated statements of operations, which we believe is better aligned with and representative of the amount and profitability of our revenue streams, as well as the way we manage our business, review our operating performance and market our products. Specifically: • The Company's sales revenues and costs of sales amounts formerly included within the captions "System sales" and "Support and maintenance" are now included within the caption "System sales and support" within the condensed consolidated statements of operations; • The Company's product development costs formerly included within the captions of "System sales" and "Support and maintenance" within the "Costs of sales" section of the condensed consolidated statements of operations are now included within the caption "Product development" within the "Operating expenses" section of the condensed consolidated statements of operations; and • The Company's sales-facilitative costs associated with business management, consulting and managed IT services formerly included within the caption "Business management, consulting and managed IT services" within the "Costs of sales" section of the condensed consolidated statements of income are now included within the caption "Sales and marketing" within the "Operating expenses" section of the condensed consolidated statements of operations. These reclassifications had no effect on previously reported total sales revenues, operating income, income before taxes or net income. Amounts presented for the three and six months ended June 30, 2015 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three months ended June 30, 2015: (In thousands) As previously reported Reclassifications As reclassified Sales revenues: System sales $ 12,268 $ (12,268 ) $ — Support and maintenance 18,542 (18,542 ) — System sales and support — 30,810 30,810 Costs of sales: System sales 10,641 (10,641 ) — Support and maintenance 6,842 (6,842 ) — System sales and support — 13,913 13,913 Business management, consulting and managed IT services 9,927 (1,469 ) 8,458 Operating expenses: Product development — 3,570 3,570 Sales and marketing 3,271 1,469 4,740 The following table provides the amounts reclassified for the six months ended June 30, 2015: (In thousands) As previously reported Reclassifications As reclassified Sales revenues: System sales $ 24,853 $ (24,853 ) $ — Support and maintenance 37,074 (37,074 ) — System sales and support — 61,927 61,927 Costs of sales: System sales 20,451 (20,451 ) — Support and maintenance 14,002 (14,002 ) — System sales and support — 27,301 27,301 Business management, consulting and managed IT services 19,891 (3,027 ) 16,864 Operating expenses: Product development — 7,152 7,152 Sales and marketing 6,304 3,027 9,331

BUSINESS COMBINATION

BUSINESS COMBINATION	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
BUSINESS COMBINATION	BUSINESS COMBINATION Acquisition of HHI On January 8, 2016, we acquired all of the assets and liabilities of HHI, including its wholly-owned subsidiaries, Healthland, AHT and Rycan. Healthland provides electronic health records ("EHR") and clinical information management solutions to over 350 hospital customers. AHT is a provider of clinical and financial solutions in the post-acute care space, serving over 3,300 skilled nursing facilities. Rycan offers SaaS-based revenue cycle management workflow and automation software to over 290 hospital customers. We believe the acquisition of HHI: • strengthens our position in providing healthcare information systems to community healthcare organizations with approximately 1,200 combined hospital customers; • introduces CPSI to the post-acute care market; and • expands the products offered by and capabilities of TruBridge with the addition of Rycan and its suite of revenue cycle management software products. These factors, combined with the synergies and economies of scale expected from combining the operations of CPSI and HHI, were the basis for the acquisition. Consideration for the acquisition included cash (net of cash of the acquired entities) of $162.6 million (inclusive of seller's transaction expenses), 1,973,880 shares of common stock of CPSI ("CPSI Common Stock"), and the assumption by CPSI of stock options that became exercisable for 174,972 shares of CPSI Common Stock. During 2015, we incurred approximately $3.0 million of pre-tax costs in connection with the acquisition of HHI. During the three and six months ended June 30, 2016, we incurred approximately $0.5 million and $8.0 million , respectively, of pre-tax acquisition costs in connection with the acquisition of HHI. Acquisition costs are included in general and administrative expenses in our condensed consolidated statements of operations. Our acquisition of HHI will be treated as a purchase in accordance with Accounting Standards Codification (the "Codification") 805, Business Combinations , of the Financial Accounting Standards Board ("FASB"), which requires allocation of the purchase price to the estimated fair values of assets and liabilities acquired in the transaction. Our allocation of the purchase price is based on management's judgment after evaluating several factors, including a preliminary valuation assessment. The allocation is preliminary and subject to changes, which could be significant, as additional information becomes available and appraisals of intangible assets and deferred tax positions are finalized. The preliminary allocation of the purchase price paid for HHI is as follows: (In thousands) Purchase Price Allocation Acquired cash $ 5,371 Accounts receivable 5,789 Financing receivables 2,184 Inventories 216 Prepaid expenses 3,228 Property and equipment 1,263 Intangible assets 117,300 Goodwill 166,109 Accounts payable and accrued liabilities (17,490 ) Deferred taxes, net (2,618 ) Contingent consideration (1,620 ) Deferred revenue (16,199 ) Net assets acquired $ 263,533 The intangible assets in the table above are being amortized on a straight-line basis over their estimated useful lives. The amortization is included in amortization of acquisition-related intangibles in our condensed consolidated statements of operations. The fair value measurements of tangible and intangible assets and liabilities were based on significant inputs not observable in the market and thus represent Level 3 measurements within the fair value measurement hierarchy (see Note 14). Level 3 inputs included, among others, discount rates that we estimated would be used by a market participant in valuing these assets and liabilities, projections of revenues and cash flows, client attrition rates and market comparables. The gross contractual amount of accounts receivable of HHI at the date of acquisition was $8.5 million . Our condensed consolidated statement of operations for the three and six months ended June 30, 2016 includes revenues of approximately $22.5 million and $45.2 million , respectively, and pre-tax income of approximately $2.4 million and $7.8 million , respectively, attr ibuted to the acquired business since the January 8, 2016 acquisition date. The following unaudited pro forma revenue, net income (loss) and earnings per share amounts for the three and six months ended June 30, 2016 and 2015 give effect to the HHI acquisition as if it had been completed on January 1, 2015. The pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of what the operating results actually would have been during the periods presented had the HHI acquisition been completed during the periods presented. In addition, the unaudited pro forma financial information does not purport to project future operating results. The pro forma information does not fully reflect: (1) any anticipated synergies (or costs to achieve synergies) or (2) the impact of non-recurring items directly related to the HHI acquisition. Three Months Ended June 30, Six Months Ended June 30, (In thousands, except per share data) 2016 2015 2016 2015 Pro forma revenues $ 66,647 $ 74,476 $ 138,489 $ 145,818 Pro forma net income (loss) $ 941 $ 1,678 $ 2,637 $ (340 ) Pro forma diluted earnings (loss) per share $ 0.07 $ 0.13 $ 0.20 $ (0.03 ) Pro forma net income (loss) was calculated by adjusting the results for the applicable period to reflect (i) the additional amortization that would have been charged assuming the fair value adjustments to intangible assets had been applied on January 1, 2015 and (ii) adjustments to amortized revenue during fiscal 2016 and 2015 as a result of the acquisition date valuation of assumed deferred revenue. The pro forma results for each period also reflect the pro forma adjustment to interest expense as a result of the issuance of new debt to finance the acquisition and elimination of Healthland debt in conjunction with the acquisition. The Company incurred $0.4 million and $5.1 million , respectively, in acquisition-related costs, which are included in general and administrative expense in the Company’s statement of operations for the three and six months ended June 30, 2016 that are reflected in pro forma net income (loss) for the three and six months ended June 30, 2016 . Severance costs of $2.5 million were not included in the acquisition costs for the purpose of calculating the pro forma results.

REVENUE RECOGNITION

REVENUE RECOGNITION	6 Months Ended
	Jun. 30, 2016
Accounting Policies [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION The Company recognizes revenue in accordance with U.S. GAAP, principally those required by the Software topic and Revenue Recognition subtopic of the FASB Codification and those prescribed by the SEC. The Company's revenue is generated from two sources: • System Sales and Support - the sale of information systems and the provision of system support services. The sale of information systems includes perpetual software licenses, conversion, installation and training services, hardware and peripherals, "Software as a Service" (or "SaaS") services, and forms and supplies. System support services includes software application support, hardware maintenance, and continuing education. • 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 and Support 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 10), 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 services - The Company accounts for SaaS arrangements in accordance with the requirements of the Hosting Arrangemen t 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. Business Management, Consulting and Managed IT 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 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 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. 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.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment were comprised of the following at June 30, 2016 and December 31, 2015 : (In thousands) June 30, December 31, Land $ 2,848 $ 2,848 Buildings and improvements 9,432 9,432 Maintenance equipment 802 1,231 Computer equipment 4,241 4,798 Leasehold improvements 5,007 4,753 Office furniture and fixtures 3,592 4,336 Automobiles 335 335 26,257 27,733 Less: accumulated depreciation (12,346 ) (13,382 ) Property and equipment, net $ 13,911 $ 14,351

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES Other accrued liabilities were comprised of the following at June 30, 2016 and December 31, 2015 : (In thousands) June 30, December 31, Salaries and benefits $ 4,601 $ 2,292 Severance 1,065 1,569 Commissions 1,171 435 Self-insurance reserves 875 883 Contingent consideration 1,120 — Other 562 419 $ 9,394 $ 5,598 The accrued contingent consideration depicted above represents the potential earnout incentive for former Rycan shareholders. We have estimated the fair value of the contingent consideration based on the amount of revenue we expect to be earned by Rycan through the year ending December 31, 2018.

INVESTMENTS

INVESTMENTS	6 Months Ended
	Jun. 30, 2016
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. The Company did not have investments at June 30, 2016 . Investments were comprised of the following at December 31, 2015 : (In thousands) Amortized Cost Unrealized Gains Unrealized Losses Fair Value Short-term investments (money market funds and accrued income) $ 1,269 $ — $ — $ 1,269 Obligations of U.S. Treasury, U.S. government corporations and agencies 1,562 1 (6 ) 1,557 Mortgage-backed securities 54 1 — 55 Certificates of deposit 2,000 — (7 ) 1,993 Corporate debt securities 6,000 — (50 ) 5,950 $ 10,885 $ 2 $ (63 ) $ 10,824 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 were in a continuous loss position at December 31, 2015 . At December 31, 2015 Less than 12 Months 12 Months or More Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. Treasury, U.S. government corporations and agencies $ 768 $ (6 ) $ 410 $ — $ 1,178 $ (6 ) Certificates of deposit — — 1,743 (7 ) 1,743 (7 ) Corporate debt securities 2,566 (26 ) 3,234 (24 ) 5,800 (50 ) $ 3,334 $ (32 ) $ 5,387 $ (31 ) $ 8,721 $ (63 )

NET INCOME PER SHARE

NET INCOME PER SHARE	6 Months Ended
	Jun. 30, 2016
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 CPSI 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 CPSI 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 9) 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 CPSI 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 CPSI Common Stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended Six Months Ended (in thousands, except per share data) June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Net income $ 1,996 $ 5,903 $ 333 $ 11,411 Less: Net (income) loss attributable to participating securities (32 ) (120 ) 15 (254 ) Net income attributable to common stockholders $ 1,964 $ 5,783 $ 348 $ 11,157 Weighted average shares outstanding used in basic per common share computations 13,317 11,079 13,171 11,066 Add: Dilutive potential common shares 48 — 56 — Weighted average shares outstanding used in diluted per common share computations 13,365 11,079 13,227 11,066 Basic EPS $ 0.15 $ 0.52 $ 0.03 $ 1.01 Diluted EPS $ 0.15 $ 0.52 $ 0.03 $ 1.01 During 2016, performance share awards were granted to certain executive officers and key employees of the Company that 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 77,594 shares, none of which have been included in the calculation of diluted EPS for the three and six months ended June 30, 2016 because the related threshold award performance level has not been achieved as of June 30, 2016 . See Note 9.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company determines the tax provision for interim periods using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our effective tax rate for the three and six months ended June 30, 2016 increased to 45.9% and 88.9% respectively, from 30.6% and 30.5% for the three and six months ended June 30, 2015 , primarily due to permanent non-deductible acquisition transaction costs of $3.9 million and state income taxes.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	6 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Stock-based compensation cost is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee’s or non-employee director’s requisite service period. The following table shows total stock-based compensation expense for the three and six months ended June 30, 2016 and 2015 , included in the condensed consolidated statements of operations: Three Months Ended Six Months Ended (In thousands) June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Costs of sales $ 374 $ 356 $ 773 $ 953 Operating expenses 1,120 822 2,104 1,662 Pre-tax stock-based compensation expense 1,494 1,178 2,877 2,615 Less: income tax effect (583 ) (459 ) (1,122 ) (1,020 ) Net stock-based compensation expense $ 911 $ 719 $ 1,755 $ 1,595 The Company's stock-based compensation awards are in the form of restricted stock and performance share awards made pursuant to the Company's 2005 Restricted Stock Plan, 2012 Restricted Stock Plan for Non-Employee Directors, and 2014 Incentive Plan (the "Plans"). As of June 30, 2016 , there was $10.0 million of unrecognized compensation cost related to non-vested stock-based compensation arrangements granted under the Plans expected to be recognized over the next three years. 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 CPSI 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 during the six months ended June 30, 2016 and 2015 is as follows: Six Months Ended June 30, 2016 Six Months Ended June 30, 2015 Shares Weighted-Average Shares Weighted-Average Nonvested restricted stock outstanding at beginning of period 191,397 $ 57.12 160,216 $ 59.14 Granted 86,984 52.21 60,850 51.85 Performance share awards settled through the issuance of restricted stock — — 45,844 60.28 Vested (72,393 ) 57.75 (41,525 ) 60.71 Forfeited — — (12,885 ) 58.06 Nonvested restricted stock outstanding at end of period 205,988 $ 54.82 212,500 $ 57.09 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 CPSI 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 CPSI Common 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 during the six months ended June 30, 2016 and 2015 is as follows, based on the target award amounts set forth in the performance share award agreements: Six Months Ended June 30, 2016 Six Months Ended June 30, 2015 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 49,471 $ 49.29 46,541 $ 60.28 Granted 77,594 49.64 52,364 49.29 Forfeited or unearned (49,471 ) 49.29 (3,590 ) 51.42 Performance share awards settled through the issuance of restricted stock — — (45,844 ) 60.28 Performance share awards outstanding at end of period 77,594 $ 49.64 49,471 $ 49.29

FINANCING RECEIVABLES

FINANCING RECEIVABLES	6 Months Ended
	Jun. 30, 2016
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 June 30, 2016 and December 31, 2015 : (In thousands) June 30, December 31, Second Generation Meaningful Use Installment Plans, gross $ 6,434 $ 9,372 Fixed Periodic Payment Plans, gross 2,822 454 Short-term payment plans, gross $ 9,256 $ 9,826 Less: allowance for losses (448 ) (491 ) Less: unearned income — — Short-term payment plans, net $ 8,808 $ 9,335 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 2022 . These receivables typically have terms from two to seven 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 June 30, 2016 and December 31, 2015 : (In thousands) June 30, December 31, Sales-type leases, gross $ 7,290 $ 3,239 Less: allowance for losses (329 ) (163 ) Less: unearned income (990 ) (266 ) Sales-type leases, net $ 5,971 $ 2,810 Future minimum lease payments to be received subsequent to June 30, 2016 are as follows: (In thousands) Years Ended December 31, 2016 $ 1,210 2017 2,223 2018 1,287 2019 926 2020 704 Thereafter 940 Total minimum lease payments to be received 7,290 Less: allowance for losses (329 ) Less: unearned income (990 ) Lease receivables, net $ 5,971 Credit Quality of Financing Receivables and Allowance for Credit Losses The following table is a roll-forward of the allowance for financing credit losses for the six months ended June 30, 2016 and year ended December 31, 2015 : (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period June 30, 2016 $ 654 $ 123 $ — $ — $ 777 December 31, 2015 $ 1,001 $ 236 $ (583 ) $ — $ 654 The Company’s financing receivables are comprised of a single portfolio segment, as the balances are all derived from short-term payment plan arrangements and sales-type leasing arrangements within our target market of rural and community hospitals. The Company evaluates the credit quality of its financing receivables based on a combination of factors, including, but not limited to, customer collection experience, economic conditions, the customer’s financial condition, and known risk characteristics impacting the respective customer base of rural and community hospitals, the most notable of which relate to enacted and potential changes in Medicare and Medicaid reimbursement rates as rural and community hospitals typically generate a significant portion of their revenues and related cash flows from beneficiaries of these programs. In addition to specific account identification, the Company utilizes historical collection experience to establish the allowance for credit losses. Financing receivables are written off only after the Company has exhausted all collection efforts. The Company has been successful in collecting its financing receivables and considers the credit quality of such arrangements to be good, especially as the underlying assets act as collateral for the receivables. Customer payments are considered past due if a scheduled payment is not received within contractually agreed upon terms. To facilitate customer collection and credit monitoring efforts, financing receivable amounts are invoiced and reclassified to trade accounts receivable when they become due, with all invoiced amounts placed on nonaccrual status. As a result, all past due amounts related to the Company’s financing receivables are included in trade accounts receivable in the accompanying condensed consolidated balance sheets. The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of June 30, 2016 and December 31, 2015 : (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due June 30, 2016 $ 149 $ 30 $ 57 $ 236 December 31, 2015 $ 251 $ 66 $ 29 $ 346 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 that has been reclassified to trade accounts receivable: (In thousands) June 30, December 31, Customer balances with amounts reclassified to trade accounts receivable that are: 1 to 90 Days Past Due $ 3,827 $ 515 91 to 180 Days Past Due 228 230 181 + Days Past Due — — Total customer balances with past due amounts reclassified to trade accounts receivable $ 4,055 $ 745 Total customer balances with no past due amounts reclassified to trade accounts receivable 2,245 2,228 Total financing receivables with contractual maturities of one year or less 9,256 9,826 Less: allowance for losses (777 ) (654 ) Total financing receivables $ 14,779 $ 12,145 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. 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 10.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Our purchased definite-lived intangible assets as of June 30, 2016 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization (3,129 ) (407 ) (1,443 ) (4,979 ) Net intangible assets $ 79,171 $ 10,493 $ 22,657 $ 112,321 Weighted average remaining years of useful life 12 15 8 12 The following table represents the remaining amortization of definite-lived intangible assets as of June 30, 2016 : (In thousands) For the year ended December 31, 2016 $ 5,203 2017 10,406 2018 10,406 2019 10,112 2020 10,105 Due thereafter 66,089 Total $ 112,321 The following table sets forth the change in the carrying amount of goodwill by segment for the six months ended June 30, 2016 : (In thousands) Acute Care EHR Post-acute Care EHR Business Management, Consulting and Managed IT Services Total Balance as of December 31, 2015 $ — $ — $ — $ — Goodwill acquired 98,835 55,813 11,461 166,109 Balance as of June 30, 2016 $ 98,835 $ 55,813 $ 11,461 $ 166,109 As of June 30, 2016 , there was no impairment to goodwill.

LONG-TERM DEBT

LONG-TERM DEBT	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt was comprised of the following at June 30, 2016 and December 31, 2015 : (In thousands) June 30, 2016 December 31, 2015 Term loan facility $ 123,437 $ — Revolving credit facility 35,000 — Debt obligations 158,437 — Less: debt issuance costs (3,098 ) — Debt obligation, net 155,339 — Less: current portion (4,002 ) — Long-term debt $ 151,337 $ — As of June 30, 2016 , the carrying value of debt approximates the fair value. Credit Agreement In conjunction with our acquisition of HHI on January 8, 2016, we entered into a syndicated credit agreement on the same date (the "Credit Agreement"), with Regions Bank ("Regions") serving as administrative agent, which provided for a $125,000,000 term loan facility (the "Term Loan Facility") and a $50,000,000 revolving credit facility ("Revolving Credit Facility"). The cash portion of the purchase price for HHI was partially funded by the $125,000,000 Term Loan Facility and $25,000,000 borrowed under the Revolving Credit Facility. The Term Loan Facility bears interest at a rate per annum equal to an applicable margin plus (1) the Adjusted LIBOR rate for the relevant interest period, (2) an alternate base rate determined by reference to the greatest of (a) the prime lending rate of Regions, (b) the federal funds rate for the relevant interest period plus one half of one percent per annum and (c) the one-month LIBOR rate plus one percent per annum, or (3) a combination of (1) and (2). Interest on the outstanding principal of the Term Loan Facility is payable on the last day of each month, in the case of each base rate loan, and on the last day of each interest period (but no less frequently than every three months), in the case of LIBOR loans. Principal payments are due on the last day of each fiscal quarter beginning March 31, 2016, with the remainder due at maturity on January 8, 2021 (the "Maturity Date"). Anticipated annual future maturities of the Term Loan Facility and Revolving Credit Facility are as follows as of June 30, 2016 : (In thousands) 2016 $ 1,562 2017 6,250 2018 9,375 2019 12,500 2020 15,625 Thereafter 113,125 $ 158,437 Borrowings under the Revolving Credit Facility bear interest at a rate similar to that of the Term Loan Facility, with interest payment dates similar to that of the Term Loan Facility. The Revolving Credit Facility includes a $5 million swingline sublimit, with swingline loans bearing interest at the alternate base rate plus the applicable margin. Any principal outstanding under the Revolving Credit Facility is due and payable on the Maturity Date. The Term Loan Facility and amounts borrowed under the Revolving Credit Facility are secured pursuant to a Pledge and Security Agreement, dated January 8, 2016, among the parties identified as Obligors therein and Regions, as collateral agent (the “Security Agreement”), on a first priority basis by a security interest in substantially all of the tangible and intangible assets (subject to certain exceptions) of the Company and certain subsidiaries of the Company, as guarantors (collectively, the “Subsidiary Guarantors”), including certain registered intellectual property and the capital stock of certain of the Company’s direct and indirect subsidiaries. Our obligations under the Credit Agreement are also guaranteed by the Subsidiary Guarantors. The Credit Agreement provides incremental facility capacity of $50 million , subject to certain conditions. The Credit Agreement includes a number of restrictive covenants that, among other things and in each case subject to certain exceptions and baskets, impose operating and financial restrictions on the Company and the Subsidiary Guarantors, including the ability to incur additional debt; incur liens and encumbrances; make certain restricted payments, including paying dividends on its equity securities or payments to redeem, repurchase or retire its equity securities; enter into certain restrictive agreements; make investments, loans and acquisitions; merge or consolidate with any other entity; dispose of assets; enter into sale and leaseback transactions; engage in transactions with its affiliates; and materially alter the business it conducts. In addition, the Company is required to comply with a minimum fixed charge coverage ratio throughout the duration of the Credit Agreement and a maximum consolidated leverage ratio. The Credit Agreement also contains customary representations and warranties, affirmative covenants and events of default. The Credit Agreement requires the Company to mandatorily prepay the Term Loan Facility and amounts borrowed under the Revolving Credit Facility with (i) 100% of net cash proceeds from certain sales and dispositions, subject to certain reinvestment rights, (ii) 100% of net cash proceeds from certain issuances or incurrences of additional debt, (iii) 50% of net cash proceeds from certain issuances or sales of equity securities, subject to a step down to 0% if the Company’s consolidated leverage ratio is no greater than 2.50 :1.0, and (iv) beginning with the fiscal year ending December 31, 2016, 50% of excess cash flow (minus certain specified other payments), subject to a step down to 0% of excess cash flow if the Company’s consolidated leverage ratio is no greater than 2.50 :1.0. The Company is permitted to voluntarily prepay the Term Loan Facility and amounts borrowed under the Revolving Credit Facility at any time without penalty, subject to customary “breakage” costs with respect to prepayments of LIBOR rate loans made on a day other than the last day of any applicable interest period. As of June 30, 2016 , we believe that we were in compliance with all debt covenants contained in the Credit Agreement.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2016
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	6 Months Ended
	Jun. 30, 2016
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 Company did not have available-for-sale securities at June 30, 2016 . The accrued contingent consideration depicted below represents the potential earnout incentive for former Rycan shareholders, relating to the purchase of Rycan by HHI in 2015. We have estimated the fair value of the contingent consideration based on the amount of revenue we expect to be earned by Rycan through the year ending December 31, 2018. Fair Value at June 30, 2016 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 6/30/2016 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 1,120 $ — $ — $ 1,120 Total $ 1,120 $ — $ — $ 1,120 The fair values of the Company’s available-for-sale securities are based on matrix pricing for the period ended December 31, 2015 , 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 Company did not have available-for-sale securities at June 30, 2016 . The following table summarizes the carrying amounts and fair values of certain assets at December 31, 2015 : Fair Value at December 31, 2015 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2015 (Level 1) (Level 2) (Level 3) Description Available-for-sale securities Short-term investments (money market funds and accrued income) $ 1,269 $ — $ 1,269 $ — Obligations of U.S. Treasury, U.S. government corporations and agencies 55 — 55 — Mortgage-backed securities 1,993 — 1,993 — Certificates of deposit 1,558 — 1,558 — Corporate debt securities 5,949 — 5,949 — Total available-for-sale securities $ 10,824 $ — $ 10,824 $ — 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.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING In connection with our acquisition of HHI, we re-evaluated our methodology for allocating revenues and cost of sales and chose to allocate these items to three operating segments which better align with the reporting structure utilized by our chief operating decision makers ("CODM") in the management of resource allocation and performance assessment. Our Chief Executive Officer and Chief Growth Officer are the Company's CODM. Effective for our first quarter of 2016, we revised our reportable segments. Prior to this change, we used one reportable segment. We now utilize three operating segments, "Acute Care EHR", "Post-acute Care EHR" and "TruBridge, Rycan, and Other Outsourcing", based on our three distinct business units with unique market dynamics and opportunities. Revenues and cost of sales are primarily derived from the provision of services and sales of our proprietary software, and our CODM assess the performance of these three segments at the gross profit level. Operating expenses and items such as interest, income tax, capital expenditures and total assets are managed at a consolidated level and thus are not included in our operating segment disclosures. Accounting policies for each of the reportable segments are the same as those used on a consolidated basis. The three operating segments disclosed above differ from those presented in our Form 10-Q for the period ended March 31, 2016. Revenues and cost of sales for Rycan are now included in the “TruBridge, Rycan, and Other Outsourcing” operating segment (formerly included in the “Acute Care EHR” segment), which replaces the previously captioned “Business Management, Consulting and Managed IT Services” operating segment. The following table presents a summary of the revenues and gross profits of our three operating segments for the three and six months ended June 30, 2016 and 2015: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2016 2015 2016 2015 Revenues: Acute Care EHR $ 41,125 $ 30,810 $ 84,250 $ 61,927 Post-acute Care EHR 7,579 — 15,098 — TruBridge, Rycan, and Other Outsourcing 19,711 16,276 38,710 31,399 Total revenues $ 68,415 $ 47,086 $ 138,058 $ 93,326 Cost of sales: Acute Care EHR $ 19,744 $ 13,913 39,800 27,301 Post-acute Care EHR 2,919 — 5,661 — TruBridge, Rycan, and Other Outsourcing 10,617 8,458 21,208 16,864 Total cost of sales $ 33,280 $ 22,371 $ 66,669 $ 44,165 Gross profit: Acute Care EHR $ 21,381 $ 16,897 44,450 34,626 Post-acute Care EHR 4,660 — 9,437 — TruBridge, Rycan, and Other Outsourcing 9,094 7,818 17,502 14,535 Total gross profit $ 35,135 $ 24,715 $ 71,389 $ 49,161 Corporate operating expenses $ (29,872 ) (16,329 ) (65,350 ) (32,941 ) Other income (loss) 69 115 68 198 Interest expense (1,642 ) — (3,110 ) — Income (loss) before taxes $ 3,690 $ 8,501 $ 2,997 $ 16,418

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2016
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2016 In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs , which changes the presentation of debt issuance costs in financial statements. Under this guidance, an entity will present such costs in the balance sheet as a reduction of the related debt liability rather than as an asset. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2015, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2016. Refer to Note 12 for further information regarding debt issuance costs. In September 2015, the FASB issued ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments , that eliminates the requirement to restate prior period financial statements for measurement period adjustments. The new guidance requires that the cumulative impact of a measurement period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment is identified. The new standard will be applied prospectively to measurement period adjustments that occur after the effective date. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2015, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2016. The adoption of ASU 2015-16 did not have a material effect on our financial statements. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes , to simplify the presentation of deferred income taxes. The standard eliminates the current requirement for organizations to present deferred tax assets and liabilities as current and noncurrent in a classified balance sheet. Instead, organizations will be required to classify all deferred tax assets and liabilities as noncurrent. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2016, with early adoption permitted. The Company has chosen to early adopt ASU 2015-17 as of the first quarter of our fiscal year ending December 31, 2016 by prospectively applying the update. The adoption of ASU 2015-17 did not have a material effect 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 U.S. 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 will be effective for fiscal years and interim periods within those years beginning after December 15, 2017, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory . The amended guidance requires entities to measure inventory at the lower of cost or net realizable value. Net realizable value is the estimated selling price in ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The requirement would replace the current lower of cost or market evaluation. Accounting guidance is unchanged for inventory measured using last-in, first-out (“LIFO”) or the retail method. The amended guidance will be effective for fiscal years beginning after December 15, 2016, and interim periods within fiscal years beginning after December 15, 2017. The amended guidance should be applied prospectively with earlier application permitted. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements. In February 2016, the FASB issued ASU 2016-02, Leases , to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The new guidance will require the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous U.S. GAAP. This guidance will be effective for fiscal years and interim periods within those years beginning after December 15, 2018, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2019. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which simplifies the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and the classification of awards on the statement of cash flows. This guidance will be effective for fiscal years and interim periods within those years beginning after December 15, 2016, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2017. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Jun. 30, 2016
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On August 4, 2016, the Company announced that our Board of Directors adopted a variable dividend policy for the payment of quarterly dividends. The policy provides for dividends on a trailing quarterly basis in an amount based on a pre-established financial formula. The declaration and payment of any dividends will remain subject to the discretion of the Board of Directors to pay dividends based on the Company’s current cash needs. Also on August 4, 2016, the Company announced a dividend for the second quarter of 2016 in the amount of $0.34 per share, payable on August 26, 2016, to stockholders of record as of the close of business on August 11, 2016.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2016
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 ("U.S. GAAP") have been condensed or omitted. The condensed consolidated balance sheet as of December 31, 2015 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, 2015 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2015 .
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), Evident, LLC ("Evident"), and Healthland Holding Inc. ("HHI"), all of which are wholly-owned subsidiaries of CPSI. The accounts of HHI include those of its wholly-owned subsidiaries, Healthland Inc. ("Healthland"), Rycan Technologies, Inc. ("Rycan"), and American HealthTech, Inc. ("AHT"). All significant intercompany balances and transactions have been eliminated.
Reclassifications	Reclassifications Effective January 1, 2016, we adopted a revised presentation of sales revenues and the associated costs of sales in our condensed consolidated statements of operations, which we believe is better aligned with and representative of the amount and profitability of our revenue streams, as well as the way we manage our business, review our operating performance and market our products. Specifically: • The Company's sales revenues and costs of sales amounts formerly included within the captions "System sales" and "Support and maintenance" are now included within the caption "System sales and support" within the condensed consolidated statements of operations; • The Company's product development costs formerly included within the captions of "System sales" and "Support and maintenance" within the "Costs of sales" section of the condensed consolidated statements of operations are now included within the caption "Product development" within the "Operating expenses" section of the condensed consolidated statements of operations; and • The Company's sales-facilitative costs associated with business management, consulting and managed IT services formerly included within the caption "Business management, consulting and managed IT services" within the "Costs of sales" section of the condensed consolidated statements of income are now included within the caption "Sales and marketing" within the "Operating expenses" section of the condensed consolidated statements of operations. These reclassifications had no effect on previously reported total sales revenues, operating income, income before taxes or net income. Amounts presented for the three and six months ended June 30, 2015 have been reclassified to conform to the current presentation.
Revenue Recognition	REVENUE RECOGNITION The Company recognizes revenue in accordance with U.S. GAAP, principally those required by the Software topic and Revenue Recognition subtopic of the FASB Codification and those prescribed by the SEC. The Company's revenue is generated from two sources: • System Sales and Support - the sale of information systems and the provision of system support services. The sale of information systems includes perpetual software licenses, conversion, installation and training services, hardware and peripherals, "Software as a Service" (or "SaaS") services, and forms and supplies. System support services includes software application support, hardware maintenance, and continuing education. • 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 and Support 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 10), 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 services - The Company accounts for SaaS arrangements in accordance with the requirements of the Hosting Arrangemen t 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. Business Management, Consulting and Managed IT 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 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 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. 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.
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.
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 CPSI 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 CPSI 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 9) 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 CPSI Common Stock is computed using the more dilutive of the two-class method or the treasury stock method.
Income Taxes	INCOME TAXES The Company determines the tax provision for interim periods using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment.
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.
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 Company did not have available-for-sale securities at June 30, 2016 . The accrued contingent consideration depicted below represents the potential earnout incentive for former Rycan shareholders, relating to the purchase of Rycan by HHI in 2015. We have estimated the fair value of the contingent consideration based on the amount of revenue we expect to be earned by Rycan through the year ending December 31, 2018. Fair Value at June 30, 2016 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 6/30/2016 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 1,120 $ — $ — $ 1,120 Total $ 1,120 $ — $ — $ 1,120 The fair values of the Company’s available-for-sale securities are based on matrix pricing for the period ended December 31, 2015 , 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.
Recent Account Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2016 In April 2015, the FASB issued ASU 2015-03, Simplifying the Presentation of Debt Issuance Costs , which changes the presentation of debt issuance costs in financial statements. Under this guidance, an entity will present such costs in the balance sheet as a reduction of the related debt liability rather than as an asset. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2015, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2016. Refer to Note 12 for further information regarding debt issuance costs. In September 2015, the FASB issued ASU 2015-16, Simplifying the Accounting for Measurement-Period Adjustments , that eliminates the requirement to restate prior period financial statements for measurement period adjustments. The new guidance requires that the cumulative impact of a measurement period adjustment (including the impact on prior periods) be recognized in the reporting period in which the adjustment is identified. The new standard will be applied prospectively to measurement period adjustments that occur after the effective date. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2015, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2016. The adoption of ASU 2015-16 did not have a material effect on our financial statements. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes , to simplify the presentation of deferred income taxes. The standard eliminates the current requirement for organizations to present deferred tax assets and liabilities as current and noncurrent in a classified balance sheet. Instead, organizations will be required to classify all deferred tax assets and liabilities as noncurrent. This guidance is effective for fiscal years and interim periods within those years beginning after December 15, 2016, with early adoption permitted. The Company has chosen to early adopt ASU 2015-17 as of the first quarter of our fiscal year ending December 31, 2016 by prospectively applying the update. The adoption of ASU 2015-17 did not have a material effect 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 U.S. 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 will be effective for fiscal years and interim periods within those years beginning after December 15, 2017, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements. In July 2015, the FASB issued ASU 2015-11, Simplifying the Measurement of Inventory . The amended guidance requires entities to measure inventory at the lower of cost or net realizable value. Net realizable value is the estimated selling price in ordinary course of business, less reasonably predictable costs of completion, disposal and transportation. The requirement would replace the current lower of cost or market evaluation. Accounting guidance is unchanged for inventory measured using last-in, first-out (“LIFO”) or the retail method. The amended guidance will be effective for fiscal years beginning after December 15, 2016, and interim periods within fiscal years beginning after December 15, 2017. The amended guidance should be applied prospectively with earlier application permitted. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements. In February 2016, the FASB issued ASU 2016-02, Leases , to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The new guidance will require the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous U.S. GAAP. This guidance will be effective for fiscal years and interim periods within those years beginning after December 15, 2018, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2019. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting, which simplifies the accounting for share-based payment transactions, including income tax consequences, classification of awards as either equity or liabilities, and the classification of awards on the statement of cash flows. This guidance will be 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.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Amounts Reclassified	Amounts presented for the three and six months ended June 30, 2015 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three months ended June 30, 2015: (In thousands) As previously reported Reclassifications As reclassified Sales revenues: System sales $ 12,268 $ (12,268 ) $ — Support and maintenance 18,542 (18,542 ) — System sales and support — 30,810 30,810 Costs of sales: System sales 10,641 (10,641 ) — Support and maintenance 6,842 (6,842 ) — System sales and support — 13,913 13,913 Business management, consulting and managed IT services 9,927 (1,469 ) 8,458 Operating expenses: Product development — 3,570 3,570 Sales and marketing 3,271 1,469 4,740 The following table provides the amounts reclassified for the six months ended June 30, 2015: (In thousands) As previously reported Reclassifications As reclassified Sales revenues: System sales $ 24,853 $ (24,853 ) $ — Support and maintenance 37,074 (37,074 ) — System sales and support — 61,927 61,927 Costs of sales: System sales 20,451 (20,451 ) — Support and maintenance 14,002 (14,002 ) — System sales and support — 27,301 27,301 Business management, consulting and managed IT services 19,891 (3,027 ) 16,864 Operating expenses: Product development — 7,152 7,152 Sales and marketing 6,304 3,027 9,331

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	6 Months Ended
	Jun. 30, 2016
Business Combinations [Abstract]
Allocation of Purchase Price	The preliminary allocation of the purchase price paid for HHI is as follows: (In thousands) Purchase Price Allocation Acquired cash $ 5,371 Accounts receivable 5,789 Financing receivables 2,184 Inventories 216 Prepaid expenses 3,228 Property and equipment 1,263 Intangible assets 117,300 Goodwill 166,109 Accounts payable and accrued liabilities (17,490 ) Deferred taxes, net (2,618 ) Contingent consideration (1,620 ) Deferred revenue (16,199 ) Net assets acquired $ 263,533
Pro Forma Results on Income	The following unaudited pro forma revenue, net income (loss) and earnings per share amounts for the three and six months ended June 30, 2016 and 2015 give effect to the HHI acquisition as if it had been completed on January 1, 2015. The pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of what the operating results actually would have been during the periods presented had the HHI acquisition been completed during the periods presented. In addition, the unaudited pro forma financial information does not purport to project future operating results. The pro forma information does not fully reflect: (1) any anticipated synergies (or costs to achieve synergies) or (2) the impact of non-recurring items directly related to the HHI acquisition. Three Months Ended June 30, Six Months Ended June 30, (In thousands, except per share data) 2016 2015 2016 2015 Pro forma revenues $ 66,647 $ 74,476 $ 138,489 $ 145,818 Pro forma net income (loss) $ 941 $ 1,678 $ 2,637 $ (340 ) Pro forma diluted earnings (loss) per share $ 0.07 $ 0.13 $ 0.20 $ (0.03 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2016
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment were comprised of the following at June 30, 2016 and December 31, 2015 : (In thousands) June 30, December 31, Land $ 2,848 $ 2,848 Buildings and improvements 9,432 9,432 Maintenance equipment 802 1,231 Computer equipment 4,241 4,798 Leasehold improvements 5,007 4,753 Office furniture and fixtures 3,592 4,336 Automobiles 335 335 26,257 27,733 Less: accumulated depreciation (12,346 ) (13,382 ) Property and equipment, net $ 13,911 $ 14,351

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2016
Payables and Accruals [Abstract]
Other Accrued Liabilities	Other accrued liabilities were comprised of the following at June 30, 2016 and December 31, 2015 : (In thousands) June 30, December 31, Salaries and benefits $ 4,601 $ 2,292 Severance 1,065 1,569 Commissions 1,171 435 Self-insurance reserves 875 883 Contingent consideration 1,120 — Other 562 419 $ 9,394 $ 5,598

INVESTMENTS (Tables)

INVESTMENTS (Tables)	6 Months Ended
	Jun. 30, 2016
Investments, Debt and Equity Securities [Abstract]
Summary of Investments	Investments were comprised of the following at December 31, 2015 : (In thousands) Amortized Cost Unrealized Gains Unrealized Losses Fair Value Short-term investments (money market funds and accrued income) $ 1,269 $ — $ — $ 1,269 Obligations of U.S. Treasury, U.S. government corporations and agencies 1,562 1 (6 ) 1,557 Mortgage-backed securities 54 1 — 55 Certificates of deposit 2,000 — (7 ) 1,993 Corporate debt securities 6,000 — (50 ) 5,950 $ 10,885 $ 2 $ (63 ) $ 10,824
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 were in a continuous loss position at December 31, 2015 . At December 31, 2015 Less than 12 Months 12 Months or More Total (In thousands) Fair Value Unrealized Losses Fair Value Unrealized Losses Fair Value Unrealized Losses Obligations of U.S. Treasury, U.S. government corporations and agencies $ 768 $ (6 ) $ 410 $ — $ 1,178 $ (6 ) Certificates of deposit — — 1,743 (7 ) 1,743 (7 ) Corporate debt securities 2,566 (26 ) 3,234 (24 ) 5,800 (50 ) $ 3,334 $ (32 ) $ 5,387 $ (31 ) $ 8,721 $ (63 )

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2016
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a calculation of the basic and diluted EPS for CPSI Common Stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended Six Months Ended (in thousands, except per share data) June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Net income $ 1,996 $ 5,903 $ 333 $ 11,411 Less: Net (income) loss attributable to participating securities (32 ) (120 ) 15 (254 ) Net income attributable to common stockholders $ 1,964 $ 5,783 $ 348 $ 11,157 Weighted average shares outstanding used in basic per common share computations 13,317 11,079 13,171 11,066 Add: Dilutive potential common shares 48 — 56 — Weighted average shares outstanding used in diluted per common share computations 13,365 11,079 13,227 11,066 Basic EPS $ 0.15 $ 0.52 $ 0.03 $ 1.01 Diluted EPS $ 0.15 $ 0.52 $ 0.03 $ 1.01

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	6 Months Ended
	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total Stock-Based Compensation Expense	The following table shows total stock-based compensation expense for the three and six months ended June 30, 2016 and 2015 , included in the condensed consolidated statements of operations: Three Months Ended Six Months Ended (In thousands) June 30, 2016 June 30, 2015 June 30, 2016 June 30, 2015 Costs of sales $ 374 $ 356 $ 773 $ 953 Operating expenses 1,120 822 2,104 1,662 Pre-tax stock-based compensation expense 1,494 1,178 2,877 2,615 Less: income tax effect (583 ) (459 ) (1,122 ) (1,020 ) Net stock-based compensation expense $ 911 $ 719 $ 1,755 $ 1,595
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 during the six months ended June 30, 2016 and 2015 is as follows: Six Months Ended June 30, 2016 Six Months Ended June 30, 2015 Shares Weighted-Average Shares Weighted-Average Nonvested restricted stock outstanding at beginning of period 191,397 $ 57.12 160,216 $ 59.14 Granted 86,984 52.21 60,850 51.85 Performance share awards settled through the issuance of restricted stock — — 45,844 60.28 Vested (72,393 ) 57.75 (41,525 ) 60.71 Forfeited — — (12,885 ) 58.06 Nonvested restricted stock outstanding at end of period 205,988 $ 54.82 212,500 $ 57.09
Summary of Performance Share Award Activity	A summary of performance share award activity under the 2014 Incentive Plan during the six months ended June 30, 2016 and 2015 is as follows, based on the target award amounts set forth in the performance share award agreements: Six Months Ended June 30, 2016 Six Months Ended June 30, 2015 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 49,471 $ 49.29 46,541 $ 60.28 Granted 77,594 49.64 52,364 49.29 Forfeited or unearned (49,471 ) 49.29 (3,590 ) 51.42 Performance share awards settled through the issuance of restricted stock — — (45,844 ) 60.28 Performance share awards outstanding at end of period 77,594 $ 49.64 49,471 $ 49.29

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2016
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 June 30, 2016 and December 31, 2015 : (In thousands) June 30, December 31, Second Generation Meaningful Use Installment Plans, gross $ 6,434 $ 9,372 Fixed Periodic Payment Plans, gross 2,822 454 Short-term payment plans, gross $ 9,256 $ 9,826 Less: allowance for losses (448 ) (491 ) Less: unearned income — — Short-term payment plans, net $ 8,808 $ 9,335
Components of Lease Receivables	The components of these lease receivables were as follows at June 30, 2016 and December 31, 2015 : (In thousands) June 30, December 31, Sales-type leases, gross $ 7,290 $ 3,239 Less: allowance for losses (329 ) (163 ) Less: unearned income (990 ) (266 ) Sales-type leases, net $ 5,971 $ 2,810
Future Minimum Lease Payments to be Received	Future minimum lease payments to be received subsequent to June 30, 2016 are as follows: (In thousands) Years Ended December 31, 2016 $ 1,210 2017 2,223 2018 1,287 2019 926 2020 704 Thereafter 940 Total minimum lease payments to be received 7,290 Less: allowance for losses (329 ) Less: unearned income (990 ) Lease receivables, net $ 5,971
Allowance for Financing Credit Losses	The following table is a roll-forward of the allowance for financing credit losses for the six months ended June 30, 2016 and year ended December 31, 2015 : (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period June 30, 2016 $ 654 $ 123 $ — $ — $ 777 December 31, 2015 $ 1,001 $ 236 $ (583 ) $ — $ 654
Analysis of Age of Financing Receivables Amounts	The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of June 30, 2016 and December 31, 2015 : (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due June 30, 2016 $ 149 $ 30 $ 57 $ 236 December 31, 2015 $ 251 $ 66 $ 29 $ 346
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 that has been reclassified to trade accounts receivable: (In thousands) June 30, December 31, Customer balances with amounts reclassified to trade accounts receivable that are: 1 to 90 Days Past Due $ 3,827 $ 515 91 to 180 Days Past Due 228 230 181 + Days Past Due — — Total customer balances with past due amounts reclassified to trade accounts receivable $ 4,055 $ 745 Total customer balances with no past due amounts reclassified to trade accounts receivable 2,245 2,228 Total financing receivables with contractual maturities of one year or less 9,256 9,826 Less: allowance for losses (777 ) (654 ) Total financing receivables $ 14,779 $ 12,145

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	6 Months Ended
	Jun. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-lived Intangible Assets	Our purchased definite-lived intangible assets as of June 30, 2016 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization (3,129 ) (407 ) (1,443 ) (4,979 ) Net intangible assets $ 79,171 $ 10,493 $ 22,657 $ 112,321 Weighted average remaining years of useful life 12 15 8 12
Schedule of Remaining Amortization of Definite-lived Intangible Assets	The following table represents the remaining amortization of definite-lived intangible assets as of June 30, 2016 : (In thousands) For the year ended December 31, 2016 $ 5,203 2017 10,406 2018 10,406 2019 10,112 2020 10,105 Due thereafter 66,089 Total $ 112,321
Schedule of Changes in the Carrying Amount of Goodwill	The following table sets forth the change in the carrying amount of goodwill by segment for the six months ended June 30, 2016 : (In thousands) Acute Care EHR Post-acute Care EHR Business Management, Consulting and Managed IT Services Total Balance as of December 31, 2015 $ — $ — $ — $ — Goodwill acquired 98,835 55,813 11,461 166,109 Balance as of June 30, 2016 $ 98,835 $ 55,813 $ 11,461 $ 166,109

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	6 Months Ended
	Jun. 30, 2016
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt was comprised of the following at June 30, 2016 and December 31, 2015 : (In thousands) June 30, 2016 December 31, 2015 Term loan facility $ 123,437 $ — Revolving credit facility 35,000 — Debt obligations 158,437 — Less: debt issuance costs (3,098 ) — Debt obligation, net 155,339 — Less: current portion (4,002 ) — Long-term debt $ 151,337 $ —
Schedule of Annual Future Maturities of the Term Loan Facility and Revolving Credit Facility	Anticipated annual future maturities of the Term Loan Facility and Revolving Credit Facility are as follows as of June 30, 2016 : (In thousands) 2016 $ 1,562 2017 6,250 2018 9,375 2019 12,500 2020 15,625 Thereafter 113,125 $ 158,437

FAIR VALUE (Tables)

FAIR VALUE (Tables)	6 Months Ended
	Jun. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis	The accrued contingent consideration depicted below represents the potential earnout incentive for former Rycan shareholders, relating to the purchase of Rycan by HHI in 2015. We have estimated the fair value of the contingent consideration based on the amount of revenue we expect to be earned by Rycan through the year ending December 31, 2018. Fair Value at June 30, 2016 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 6/30/2016 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 1,120 $ — $ — $ 1,120 Total $ 1,120 $ — $ — $ 1,120
Carrying Amounts and Fair Values of Certain Assets and Liabilities	The following table summarizes the carrying amounts and fair values of certain assets at December 31, 2015 : Fair Value at December 31, 2015 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2015 (Level 1) (Level 2) (Level 3) Description Available-for-sale securities Short-term investments (money market funds and accrued income) $ 1,269 $ — $ 1,269 $ — Obligations of U.S. Treasury, U.S. government corporations and agencies 55 — 55 — Mortgage-backed securities 1,993 — 1,993 — Certificates of deposit 1,558 — 1,558 — Corporate debt securities 5,949 — 5,949 — Total available-for-sale securities $ 10,824 $ — $ 10,824 $ —

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table presents a summary of the revenues and gross profits of our three operating segments for the three and six months ended June 30, 2016 and 2015: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2016 2015 2016 2015 Revenues: Acute Care EHR $ 41,125 $ 30,810 $ 84,250 $ 61,927 Post-acute Care EHR 7,579 — 15,098 — TruBridge, Rycan, and Other Outsourcing 19,711 16,276 38,710 31,399 Total revenues $ 68,415 $ 47,086 $ 138,058 $ 93,326 Cost of sales: Acute Care EHR $ 19,744 $ 13,913 39,800 27,301 Post-acute Care EHR 2,919 — 5,661 — TruBridge, Rycan, and Other Outsourcing 10,617 8,458 21,208 16,864 Total cost of sales $ 33,280 $ 22,371 $ 66,669 $ 44,165 Gross profit: Acute Care EHR $ 21,381 $ 16,897 44,450 34,626 Post-acute Care EHR 4,660 — 9,437 — TruBridge, Rycan, and Other Outsourcing 9,094 7,818 17,502 14,535 Total gross profit $ 35,135 $ 24,715 $ 71,389 $ 49,161 Corporate operating expenses $ (29,872 ) (16,329 ) (65,350 ) (32,941 ) Other income (loss) 69 115 68 198 Interest expense (1,642 ) — (3,110 ) — Income (loss) before taxes $ 3,690 $ 8,501 $ 2,997 $ 16,418

BASIS OF PRESENTATION - Reclass

BASIS OF PRESENTATION - Reclassification (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales revenues: System sales and support	$ 50,561	$ 30,810	$ 102,941	$ 61,927
Costs of sales: System sales and support	23,367	13,913	47,229	27,301
Costs of sales: Business management, consulting and managed IT services	9,913	8,458	19,440	16,864
Operating expenses: Product development	8,179	3,570	15,369	7,152
Operating expenses: Sales and marketing	$ 6,717	4,740	$ 13,447	9,331
As previously reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales revenues: System sales and support		12,268		24,853
Sales revenues: Support and maintenance		18,542		37,074
Costs of sales: System sales and support		10,641		20,451
Costs of sales: Support and maintenance		6,842		14,002
Costs of sales: Business management, consulting and managed IT services		9,927		19,891
Operating expenses: Sales and marketing		3,271		6,304
Reclassifications
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales revenues: System sales and support		30,810		61,927
Costs of sales: System sales and support		13,913		27,301
Costs of sales: Business management, consulting and managed IT services		(1,469)		(3,027)
Operating expenses: Product development		3,570		7,152
Operating expenses: Sales and marketing		1,469		3,027
Reclassifications | Revised Presentation
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Sales revenues: System sales and support		(12,268)		(24,853)
Sales revenues: Support and maintenance		(18,542)		(37,074)
Costs of sales: System sales and support		(10,641)		(20,451)
Costs of sales: Support and maintenance		$ (6,842)		$ (14,002)

BUSINESS COMBINATION (Details)

BUSINESS COMBINATION (Details) - Healthland Holding, Inc. $ in Millions	Jan. 08, 2016USD ($)facilitycustomershares	Jun. 30, 2016USD ($)	Jun. 30, 2016USD ($)	Dec. 31, 2015USD ($)
Business Acquisition [Line Items]
Number of customers | customer	1,200
Cash payment to acquire business	$ 162.6
Number of common shares transferred (in shares) | shares	1,973,880
Number of stock options transferred (in shares) | shares	174,972
Gross contractual amount of accounts receivable	$ 8.5
Revenue of acquired business since acquisition date		$ 22.5	$ 45.2
Pre-tax income of acquired business since acquisition date		2.4	7.8
Acquisition related costs, net of severance costs		0.4	5.1
Severance costs		2.5	2.5
General and administrative expenses
Business Acquisition [Line Items]
Acquisition related costs		$ 0.5	$ 8	$ 3
Affiliated entity | Healthland, Inc.
Business Acquisition [Line Items]
Number of customers | customer	350
Affiliated entity | American HealthTech, Inc.
Business Acquisition [Line Items]
Number of facilities | facility	3,300
Affiliated entity | Rycan Technologies, Inc.
Business Acquisition [Line Items]
Number of customers | customer	290

BUSINESS COMBINATION - Allocati

BUSINESS COMBINATION - Allocation of Purchase Price (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Jan. 08, 2016	Dec. 31, 2015
Business Acquisition [Line Items]
Goodwill	$ 166,109		$ 0
Contingent consideration	$ (1,120)		$ 0
Healthland Holding, Inc.
Business Acquisition [Line Items]
Acquired cash		$ 5,371
Accounts receivable		5,789
Financing receivables		2,184
Inventories		216
Prepaid expenses		3,228
Property and equipment		1,263
Intangible assets		117,300
Goodwill		166,109
Accounts payable and accrued liabilities		(17,490)
Deferred taxes, net		(2,618)
Contingent consideration		(1,620)
Deferred revenue		(16,199)
Net assets acquired		$ 263,533

BUSINESS COMBINATION - Pro Form

BUSINESS COMBINATION - Pro Forma Results of Income (Detail) - Healthland Holding, Inc. - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Business Acquisition [Line Items]
Pro forma revenues	$ 66,647	$ 74,476	$ 138,489	$ 145,818
Pro forma net income (loss)	$ 941	$ 1,678	$ 2,637	$ (340)
Pro forma diluted earnings (loss) per share (in dollars per share)	$ 0.07	$ 0.13	$ 0.20	$ (0.03)

REVENUE RECOGNITION (Detail)

REVENUE RECOGNITION (Detail)	6 Months Ended
	Jun. 30, 2016
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 (Detail)

Property and Equipment (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 26,257	$ 27,733
Less: accumulated depreciation	(12,346)	(13,382)
Property and equipment, net	13,911	14,351
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,848	2,848
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	9,432	9,432
Maintenance equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	802	1,231
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,241	4,798
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,007	4,753
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,592	4,336
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 335	$ 335

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Payables and Accruals [Abstract]
Salaries and benefits	$ 4,601	$ 2,292
Severance	1,065	1,569
Commissions	1,171	435
Self-insurance reserves	875	883
Contingent consideration	1,120	0
Other	562	419
Other accrued liabilities	$ 9,394	$ 5,598

INVESTMENTS - Summary of Invest

INVESTMENTS - Summary of Investments (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	$ 10,885
Unrealized Gains	2
Unrealized Losses	(63)
Fair Value	10,824
Short-term investments (money market funds and accrued income)
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,269
Unrealized Gains	0
Unrealized Losses	0
Fair Value	1,269
Obligations of U.S. Treasury, U.S. government corporations and agencies
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	1,562
Unrealized Gains	1
Unrealized Losses	(6)
Fair Value	1,557
Mortgage-backed securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	54
Unrealized Gains	1
Unrealized Losses	0
Fair Value	55
Certificates of deposit
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	2,000
Unrealized Gains	0
Unrealized Losses	(7)
Fair Value	1,993
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Amortized Cost	6,000
Unrealized Gains	0
Unrealized Losses	(50)
Fair Value	$ 5,950

INVESTMENTS - Company's Investm

INVESTMENTS - Company's Investments' Gross Unrealized Losses and Fair Value (Detail) $ in Thousands	Dec. 31, 2015USD ($)
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	$ 3,334
12 Months or More, Fair Value	5,387
Total, Fair Value	8,721
Less than 12 months, Unrealized Losses	(32)
12 Months or More, Unrealized Losses	(31)
Total, Unrealized Losses	(63)
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	768
12 Months or More, Fair Value	410
Total, Fair Value	1,178
Less than 12 months, Unrealized Losses	(6)
12 Months or More, Unrealized Losses	0
Total, Unrealized Losses	(6)
Certificates of deposit
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	0
12 Months or More, Fair Value	1,743
Total, Fair Value	1,743
Less than 12 months, Unrealized Losses	0
12 Months or More, Unrealized Losses	(7)
Total, Unrealized Losses	(7)
Corporate debt securities
Schedule of Available-for-sale Securities [Line Items]
Less than 12 Months, Fair Value	2,566
12 Months or More, Fair Value	3,234
Total, Fair Value	5,800
Less than 12 months, Unrealized Losses	(26)
12 Months or More, Unrealized Losses	(24)
Total, Unrealized Losses	$ (50)

NET INCOME PER SHARE (Detail)

NET INCOME PER SHARE (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Earnings Per Share, Basic and Diluted [Abstract]
Net income	$ 1,996	$ 5,903	$ 333	$ 11,411
Less: Net (income) loss attributable to participating securities	(32)	(120)	15	(254)
Net income attributable to common stockholders	$ 1,964	$ 5,783	$ 348	$ 11,157
Weighted average shares outstanding used in basic per common share computations (in shares)	13,317,000	11,079,000	13,171,000	11,066,000
Add: Dilutive potential common shares (in shares)	48,000	0	56,000	0
Weighted average shares outstanding used in diluted per common share computations (in shares)	13,365,000	11,079,000	13,227,000	11,066,000
Basic EPS (in dollars per share)	$ 0.15	$ 0.52	$ 0.03	$ 1.01
Diluted EPS (in dollars per share)	$ 0.15	$ 0.52	$ 0.03	$ 1.01
Performance Shares
Earnings Per Share, Basic and Diluted [Abstract]
Securities excluded from computation of earnings per share (in shares)	77,594		77,594

INCOME TAXES (Detail)

INCOME TAXES (Detail) - USD ($) $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Income Tax Disclosure [Abstract]
Effective tax rate (percent)	45.90%	30.60%	88.90%	30.50%
Nondeductible acquisition transactions costs	$ 3.9		$ 3.9

STOCK-BASED COMPENSATION - Tota

STOCK-BASED COMPENSATION - Total Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 1,494	$ 1,178	$ 2,877	$ 2,615
Less: income tax effect	(583)	(459)	(1,122)	(1,020)
Net stock-based compensation expense	911	719	1,755	1,595
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	10,000		$ 10,000
Period for recognition for which unrecognized compensation costs are expected to be recognized			3 years
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	374	356	$ 773	953
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 1,120	$ 822	$ 2,104	$ 1,662

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Restricted Stock Activity (Detail) - Restricted Stock - $ / shares	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Shares
Nonvested stock outstanding at beginning of period, shares	191,397	160,216
Granted, shares	86,984	60,850
Performance share awards settled through the issuance of restricted stock, shares	0	45,844
Vested, shares	(72,393)	(41,525)
Forfeited, shares	0	(12,885)
Nonvested stock outstanding at end of period, shares	205,988	212,500
Weighted-Average Grant Date Fair Value Per Share
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 57.12	$ 59.14
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	52.21	51.85
Performance share awards settled through the issuance of restricted stock, Weighted-Average Grant-Date Fair Value (in dollars per share)	0	60.28
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	57.75	60.71
Forfeited, Weighted-Average Grant-Date Fair Value (in dollars per share)	0	58.06
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 54.82	$ 57.09
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

STOCK-BASED COMPENSATION - Su51

STOCK-BASED COMPENSATION - Summary of Performance Share Awards (Detail) - Performance Shares - $ / shares	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Shares
Nonvested stock outstanding at beginning of period, shares	49,471	46,541
Granted, shares	77,594	52,364
Forfeited or unearned, shares	(49,471)	(3,590)
Performance share awards settled through the issuance of restricted stock, shares	0	(45,844)
Nonvested stock outstanding at end of period, shares	77,594	49,471
Weighted-Average Grant Date Fair Value Per Share
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 49.29	$ 60.28
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	49.64	49.29
Forfeited or unearned, Weighted-Average Grant-Date Fair Value (in dollars per share)	49.29	51.42
Performance share awards settled through the issuance of restricted stock, Weighted-Average Grant-Date Fair Value (in dollars per share)	0	60.28
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 49.64	$ 49.29

FINANCING RECEIVABLES - Additio

FINANCING RECEIVABLES - Additional Information (Detail)	6 Months Ended
	Jun. 30, 2016
Financing Receivables [Line Items]
Expiration period of sales type lease	through 2,022
Minimum
Financing Receivables [Line Items]
Financial receivable lease term	2 years
Maximum
Financing Receivables [Line Items]
Financial receivable lease term	7 years
Second Generation Meaningful Use Installment Plans
Financing Receivables [Line Items]
Maximum contractual term	3 years
Expected contractual term, less than	1 year
Fixed Periodic Payment Plans | Minimum
Financing Receivables [Line Items]
Current financing receivable terms	3 months
Fixed Periodic Payment Plans | Maximum
Financing Receivables [Line Items]
Current financing receivable terms	12 months

FINANCING RECEIVABLES - Short-T

FINANCING RECEIVABLES - Short-Term Payment Plans (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Financing Receivables [Line Items]
Short-term payment plans, net	$ 10,741	$ 10,576
Short-term payment plans
Financing Receivables [Line Items]
Short-term payment plans, gross	9,256	9,826
Less: allowance for losses	(448)	(491)
Less: unearned income	0	0
Short-term payment plans, net	8,808	9,335
Second Generation Meaningful Use Installment Plans, gross
Financing Receivables [Line Items]
Short-term payment plans, gross	6,434	9,372
Fixed Periodic Payment Plans, gross
Financing Receivables [Line Items]
Short-term payment plans, gross	$ 2,822	$ 454

FINANCING RECEIVABLES - Sales-T

FINANCING RECEIVABLES - Sales-Type Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Receivables [Abstract]
Sales-type leases, gross	$ 7,290	$ 3,239
Less: allowance for losses	(329)	(163)
Less: unearned income	(990)	(266)
Sales-type leases, net	$ 5,971	$ 2,810

FINANCING RECEIVABLES - Future

FINANCING RECEIVABLES - Future Minimum Lease Payments (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Receivables [Abstract]
2,016	$ 1,210
2,017	2,223
2,018	1,287
2,019	926
2,020	704
Thereafter	940
Total minimum lease payments to be received	7,290	$ 3,239
Less: allowance for losses	(329)	(163)
Less: unearned income	(990)	$ (266)
Lease receivables, net	$ 5,971

FINANCING RECEIVABLES - Allowan

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Detail) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Allowance for Credit Losses on Financing Receivables [Roll Forward]
Balance at Beginning of Period	$ 654	$ 1,001
Provision	123	236
Charge-offs	0	(583)
Recoveries	0	0
Balance at End of Period	$ 777	$ 654

FINANCING RECEIVABLES - Analysi

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Receivables [Abstract]
1 to 90 Days Past Due	$ 149	$ 251
91 to 180 Days Past Due	30	66
181 Plus Days Past Due	57	29
Total Past Due	$ 236	$ 346

FINANCING RECEIVABLES - Summary

FINANCING RECEIVABLES - Summary of Financing Receivables (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015	Dec. 31, 2014
Customer balances with amounts reclassified to trade accounts receivable that are:
1 to 90 Days Past Due	$ 3,827	$ 515
91 to 180 Days Past Due	228	230
181 Plus Days Past Due	0	0
Total customer balances with past due amounts reclassified to trade accounts receivable	4,055	745
Total customer balances with no past due amounts reclassified to trade accounts receivable	2,245	2,228
Total financing receivables with contractual maturities of one year or less	9,256	9,826
Less: allowance for losses	(777)	(654)	$ (1,001)
Total financing receivables	$ 14,779	$ 12,145

INTANGIBLE ASSETS AND GOODWIL59

INTANGIBLE ASSETS AND GOODWILL - Definited-lived Intangible Assets (Detail) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 117,300
Accumulated amortization	(4,979)
Net intangible assets	$ 112,321	$ 0
Weighted average remaining years of useful life	12 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 82,300
Accumulated amortization	(3,129)
Net intangible assets	$ 79,171
Weighted average remaining years of useful life	12 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 10,900
Accumulated amortization	(407)
Net intangible assets	$ 10,493
Weighted average remaining years of useful life	15 years
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 24,100
Accumulated amortization	(1,443)
Net intangible assets	$ 22,657
Weighted average remaining years of useful life	8 years

INTANGIBLE ASSETS AND GOODWIL60

INTANGIBLE ASSETS AND GOODWILL (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
2,016	$ 5,203
2,017	10,406
2,018	10,406
2,019	10,112
2,020	10,105
Due thereafter	66,089
Net intangible assets	$ 112,321	$ 0

INTANGIBLE ASSETS AND GOODWIL61

INTANGIBLE ASSETS AND GOODWILL - Schedule of Goodwill (Detail)	6 Months Ended
	Jun. 30, 2016USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 0
Goodwill acquired	166,109,000
Goodwill, ending balance	166,109,000
Goodwill impairment loss	0
Operating Segments | Acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	0
Goodwill acquired	98,835,000
Goodwill, ending balance	98,835,000
Operating Segments | Post-acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	0
Goodwill acquired	55,813,000
Goodwill, ending balance	55,813,000
Operating Segments | Business Management, Consulting and Managed IT Services
Goodwill [Roll Forward]
Goodwill, beginning balance	0
Goodwill acquired	11,461,000
Goodwill, ending balance	$ 11,461,000

LONG-TERM DEBT - Schedule of lo

LONG-TERM DEBT - Schedule of long-term debt (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Debt obligations	$ 158,437	$ 0
Less: debt issuance costs	(3,098)	0
Debt obligation, net	155,339	0
Less: current portion	(4,002)	0
Long-term debt	151,337	0
Line of credit
Debt Instrument [Line Items]
Debt obligation, net	158,437
Line of credit | Term loan facility
Debt Instrument [Line Items]
Debt obligations	123,437	0
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Debt obligations	$ 35,000	$ 0

LONG-TERM DEBT (Detail)

LONG-TERM DEBT (Detail) - Line of credit	Jan. 08, 2016USD ($)
Debt Instrument [Line Items]
Line of credit facility, incremental facility capacity	$ 50,000,000
Prepayment amount from net cash proceeds of certain sales and dispositions (as a percent)	100.00%
Prepayment amount from certain issuance of additional debt (as a percent)	100.00%
Prepayment amount from net cash proceeds from certain issuances or sales of equity securities (as a percent)	50.00%
Prepayment amount from net cash proceeds from certain issuances or sales of equity securities, step down (as a percent)	0.00%
Leverage ratio, maximum allowed	2.50
Prepayment amount from excess cash flow (as a percent)	50.00%
Prepayment amount from excess cash flow, step down (as a percent)	0.00%
Term loan facility
Debt Instrument [Line Items]
Amount of credit facility	$ 125,000,000
Amount outstanding under credit facility	$ 125,000,000
Term loan facility | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Term loan facility | LIBOR rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Revolving credit facility
Debt Instrument [Line Items]
Amount of credit facility	$ 50,000,000
Proceeds from line of credit	25,000,000
Swingline
Debt Instrument [Line Items]
Amount of credit facility	$ 5,000,000

LONG-TERM DEBT - Annual Future

LONG-TERM DEBT - Annual Future Maturities (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Debt Instrument [Line Items]
Debt obligation, net	$ 155,339	$ 0
Line of credit
Debt Instrument [Line Items]
2,016	1,562
2,017	6,250
2,018	9,375
2,019	12,500
2,020	15,625
Thereafter	113,125
Debt obligation, net	$ 158,437

FAIR VALUE FAIR VALUE CONTINGEN

FAIR VALUE FAIR VALUE CONTINGENT CONSIDERATION (Details) $ in Thousands	Jun. 30, 2016USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 1,120
(Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 1,120

FAIR VALUE (Detail)

FAIR VALUE (Detail) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 1,120
(Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 1,120
Carrying Amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		$ 10,824
Carrying Amount | Short-term investments (money market funds and accrued income)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		1,269
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		55
Carrying Amount | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		1,993
Carrying Amount | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		1,558
Carrying Amount | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		5,949
Estimate of Fair Value | (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		0
Estimate of Fair Value | (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
Estimate of Fair Value | (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
Estimate of Fair Value | (Level 1) | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		0
Estimate of Fair Value | (Level 1) | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		0
Estimate of Fair Value | (Level 1) | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		0
Estimate of Fair Value | (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		10,824
Estimate of Fair Value | (Level 2) | Short-term investments (money market funds and accrued income)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		1,269
Estimate of Fair Value | (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		55
Estimate of Fair Value | (Level 2) | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		1,993
Estimate of Fair Value | (Level 2) | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		1,558
Estimate of Fair Value | (Level 2) | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		5,949
Estimate of Fair Value | (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		0
Estimate of Fair Value | (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
Estimate of Fair Value | (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
Estimate of Fair Value | (Level 3) | Mortgage-backed securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		0
Estimate of Fair Value | (Level 3) | Certificates of deposit
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		0
Estimate of Fair Value | (Level 3) | Corporate debt securities
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Total available-for-sale securities		$ 0

SEGMENT REPORTING (Detail)

SEGMENT REPORTING (Detail) $ in Thousands	3 Months Ended		6 Months Ended		12 Months Ended
	Jun. 30, 2016USD ($)	Jun. 30, 2015USD ($)	Jun. 30, 2016USD ($)segment	Jun. 30, 2015USD ($)	Dec. 31, 2015segment
Segment Reporting Information [Line Items]
Number of reportable segments | segment					1
Number of operating segments | segment			3
Total revenues	$ 68,415	$ 47,086	$ 138,058	$ 93,326
Total cost of sales	33,280	22,371	66,669	44,165
Total gross profit	35,135	24,715	71,389	49,161
Corporate operating expenses	(29,872)	(16,329)	(65,350)	(32,941)
Other income (loss)	69	115	68	198
Interest expense	(1,642)	0	(3,110)	0
Income before taxes	3,690	8,501	2,997	16,418
Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	41,125	30,810	84,250	61,927
Total cost of sales	19,744	13,913	39,800	27,301
Total gross profit	21,381	16,897	44,450	34,626
Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	7,579	0	15,098	0
Total cost of sales	2,919	0	5,661	0
Total gross profit	4,660	0	9,437	0
Operating Segments | TruBridge, Rycan, and Other Outsourcing [Member]
Segment Reporting Information [Line Items]
Total revenues	19,711	16,276	38,710	31,399
Total cost of sales	10,617	8,458	21,208	16,864
Total gross profit	9,094	7,818	17,502	14,535
Corporate
Segment Reporting Information [Line Items]
Corporate operating expenses	$ (29,872)	$ 16,329	$ (65,350)	$ (32,941)

SUBSEQUENT EVENTS (Detail)

SUBSEQUENT EVENTS (Detail) - $ / shares	Aug. 04, 2016	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)		$ 0.64	$ 0.64	$ 1.28	$ 1.28
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)	$ 0.34