TruBridge (TBRG) 10-Q 9 May 17 2017 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2017	May 08, 2017
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	Mar. 31, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q1
Amendment Flag	false
Trading Symbol	CPSI
Entity Common Stock, Shares Outstanding		13,536,003

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 1,888	$ 2,220
Accounts receivable, net of allowance for doubtful accounts of $2,120 and $2,370, respectively	32,909	31,812
Financing receivables, current portion, net	4,707	5,459
Inventories	1,217	1,697
Prepaid income taxes	934	567
Prepaid expenses and other	2,948	2,794
Total current assets	44,603	44,549
Property and equipment, net	12,721	13,439
Financing receivables, net of current portion	6,025	5,595
Intangible assets, net	104,517	107,118
Goodwill	168,449	168,449
Total assets	336,315	339,150
Current liabilities:
Accounts payable	7,768	6,841
Current portion of long-term debt	6,603	5,817
Deferred revenue	9,743	5,840
Accrued vacation	4,250	3,650
Other accrued liabilities	7,718	8,797
Total current liabilities	36,082	30,945
Long-term debt, less current portion	139,750	146,989
Deferred tax liabilities	4,370	3,246
Total liabilities	180,202	181,180
Stockholders’ equity:
Common stock, $0.001 par value; 30,000 shares authorized; 13,536 and 13,533 shares issued and outstanding	13	13
Additional paid-in capital	149,192	147,911
Retained earnings	6,908	10,046
Total stockholders’ equity	156,113	157,970
Total liabilities and stockholders’ equity	$ 336,315	$ 339,150

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 2,120	$ 2,370
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)	13,536,000	13,533,000
Common stock, shares outstanding (in shares)	13,536,000	13,533,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Sales revenues:
System sales and support	$ 43,423	$ 49,709
TruBridge	20,652	19,934
Total sales revenues	64,075	69,643
Costs of sales:
System sales and support	18,655	22,267
TruBridge	11,863	11,287
Total costs of sales	30,518	33,554
Gross profit	33,557	36,089
Operating expenses:
Product development	8,934	7,190
Sales and marketing	7,127	6,730
General and administrative	11,661	19,038
Amortization of acquisition-related intangibles	2,601	2,355
Total operating expenses	30,323	35,313
Operating income	3,234	776
Other income (expense):
Other income	70	(1)
Interest expense	(1,807)	(1,468)
Total other income (expense)	(1,737)	(1,469)
Income before taxes	1,497	(693)
Provision for income taxes	1,251	970
Net income (loss)	$ 246	$ (1,663)
Net income (loss) per common share-basic (in dollars per share)	$ 0.02	$ (0.13)
Net income (loss) per common share-diluted (in dollars per share)	$ 0.02	$ (0.13)
Weighted average shares outstanding used in per common share computations:
Basic (in shares)	13,374	13,025
Diluted (in shares)	13,374	13,025
Dividends declared per common share (in dollars per share)	$ 0.25	$ 0.64

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Statement of Comprehensive Income [Abstract]
Net income (loss)	$ 246	$ (1,663)
Other comprehensive income, net of tax
Change in unrealized income with realized income on the Statement of Operations	0	32
Total other comprehensive income, net of tax	0	32
Comprehensive income (loss)	$ 246	$ (1,631)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (Unaudited) - 3 months ended Mar. 31, 2017 - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings
Beginning Balance (in shares) at Dec. 31, 2016		13,533
Beginning Balance at Dec. 31, 2016	$ 157,970	$ 13	$ 147,911	$ 10,046
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	246			246
Issuance of restricted stock (in shares)		3
Issuance of restricted stock	0
Stock-based compensation	1,281		1,281
Dividends	(3,384)			(3,384)
Ending Balance (in shares) at Mar. 31, 2017		13,536
Ending Balance at Mar. 31, 2017	$ 156,113	$ 13	$ 149,192	$ 6,908

CONDENSED CONSOLIDATED STATEME7

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Operating Activities:
Net income (loss)	$ 246	$ (1,663)
Adjustments to net income:
Provision for bad debt	174	133
Deferred taxes	1,124	957
Stock-based compensation	1,281	1,383
Excess tax benefit from stock-based compensation	0	(109)
Depreciation	718	852
Amortization of acquisition-related intangibles	2,601	2,355
Amortization of deferred finance costs	182	158
Changes in operating assets and liabilities (net of acquired assets and liabilities):
Accounts receivable	(801)	(985)
Financing receivables	(147)	(895)
Inventories	480	557
Prepaid expenses and other	(154)	72
Accounts payable	927	2,878
Deferred revenue	3,903	(4,323)
Other liabilities	(480)	(954)
Prepaid income taxes/income taxes payable	(367)	418
Net cash provided by operating activities	9,687	834
Investing Activities:
Purchases of property and equipment	0	(32)
Purchase of business, net of cash received	0	(162,198)
Sale of investments	0	9,729
Net cash used in investing activities	0	(152,501)
Financing Activities:
Dividends paid	(3,384)	(8,587)
Proceeds from long-term debt	0	146,572
Payments of long-term debt principal	(6,635)	(781)
Proceeds from exercise of stock options	0	1,097
Excess tax benefit from stock-based compensation	0	109
Net cash provided by (used in) financing activities	(10,019)	138,410
Decrease in cash and cash equivalents	(332)	(13,257)
Cash and cash equivalents at beginning of period	2,220	24,951
Cash and cash equivalents at end of period	1,888	11,694
Supplemental disclosure of cash flow information:
Cash paid for interest	1,612	922
Cash paid for income taxes, net of refund	494	0
Other Noncash Investing and Financing Items [Abstract]
Fair value of common stock and options issued as consideration for acquisition of HHI	0	97,017
Write-off of fully depreciated assets	$ 0	$ 2,769

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2017
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, 2016 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, 2016 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 . 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. Presentation Effective January 1, 2017, 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 presented with the caption "Business management, consulting, and managed IT services" are now presented within the caption "TruBridge" within the condensed consolidated statements of operations. • Rycan's sales revenues and costs of sales amount formerly included within the captions "Systems sales and support" are now included within the caption "TruBridge" within the condensed consolidated statements of operations; • Healthland and AHT revenues and costs of sales related to hosting services formerly included within the captions "Systems sales and support" are now included within the caption "TruBridge" within the condensed consolidated statements of operations; and, • Certain Rycan expenses formerly included within the caption "General and administrative" are now included in cost of sales with the caption "TruBridge" within 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 months ended March 31, 2016 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three months ended March 31, 2016 : (In thousands) As previously reported Reclassifications As reclassified Sales revenues: System sales 52,380 (2,671 ) 49,709 TruBridge 17,263 2,671 19,934 Costs of sales: System Sales 23,862 (1,595 ) 22,267 TruBridge 9,528 1,759 11,287 Operating expenses: General and administrative 19,202 (164 ) 19,038

BUSINESS COMBINATION

BUSINESS COMBINATION	3 Months Ended
	Mar. 31, 2017
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 at the time of acquisition. AHT is a provider of clinical and financial solutions in the post-acute care market, serving over 3,300 skilled nursing facilities at the time of acquisition. Rycan offered SaaS-based revenue cycle management workflow and automation software to over 290 hospital customers at the time of acquisition. We believe the acquisition of HHI: • strengthened our position in providing healthcare information systems to community healthcare organizations with approximately 1,200 combined hospital customers at the time of acquisition; • introduced CPSI to the post-acute care market; and • expanded 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 the three months ended March 31, 2016, we incurred approximately $7.6 million 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. (In thousands) Purchase Price Cash consideration, net of acquired cash received $ 162,611 Fair value of common stock and options issued as consideration 97,017 Total consideration $ 259,628 Our acquisition of HHI was 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 was based on management's judgment after evaluating several factors, including a valuation assessment. The allocation of the purchase price paid for HHI was 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 168,449 Accounts payable and accrued liabilities (17,490 ) Deferred taxes, net (4,010 ) Contingent consideration (1,620 ) Deferred revenue (15,681 ) Net assets acquired $ 264,999 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. Of the goodwill acquired, $23.3 million is expected to be tax deductible. 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 13). 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 $9.4 million .

REVENUE RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2017
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. • TruBridge - 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. 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. TruBridge TruBridge consists of electronic billing, statement processing, payroll processing, accounts receivable management, contract management and insurance services. While TruBridge 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 TruBridge 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	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment were comprised of the following at March 31, 2017 and December 31, 2016 : (In thousands) March 31, December 31, Land $ 2,848 $ 2,848 Buildings and improvements 9,432 9,432 Maintenance equipment 802 802 Computer equipment 5,174 5,174 Leasehold improvements 5,007 5,007 Office furniture and fixtures 3,591 3,591 Automobiles 335 335 27,189 27,189 Less: accumulated depreciation (14,468 ) (13,750 ) Property and equipment, net $ 12,721 $ 13,439

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2017
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES Other accrued liabilities were comprised of the following at March 31, 2017 and December 31, 2016 : (In thousands) March 31, December 31, Salaries and benefits $ 3,926 $ 5,397 Severance 631 337 Commissions 518 518 Self-insurance reserves 939 887 Contingent consideration 1,120 1,120 Other 584 538 $ 7,718 $ 8,797 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.

NET INCOME PER SHARE

NET INCOME PER SHARE	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
NET INCOME PER SHARE	NET INCOME PER SHARE The Company presents basic and diluted earnings per share ("EPS") data for its common stock. Basic EPS is calculated by dividing the net income attributable to stockholders of the Company by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is determined by adjusting the net income attributable to stockholders of the Company and the weighted average number of shares of common stock outstanding during the period for the effects of all dilutive potential common shares, including awards under stock-based compensation arrangements. The Company's unvested restricted stock awards (see Note 8) are considered participating securities under FASB Codification topic, Earnings Per Share , because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a "participating security," the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company's common stock is computed using the more dilutive of the two-class method or the treasury stock method. The following is a calculation of the basic and diluted EPS for Company's common stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended (in thousands, except per share data) March 31, 2017 March 31, 2016 Net income (loss) $ 246 $ (1,663 ) Less: Net (income) loss attributable to participating securities (2 ) 21 Net income (loss) attributable to common stockholders $ 244 $ (1,642 ) Weighted average shares outstanding used in basic per common share computations 13,374 13,025 Add: Dilutive potential common shares — — Weighted average shares outstanding used in diluted per common share computations 13,374 13,025 Basic EPS $ 0.02 $ (0.13 ) Diluted EPS $ 0.02 $ (0.13 )

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2017
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 months ended March 31, 2017 increased to 83.6% from (140.0)% for the three months ended March 31, 2016 . During the first quarter of 2017 we experienced a shortfall tax expense related to restricted stock of $0.8 million that increased the effective rate by 51% due to the adoption of ASU 2016-09. During the three months ended March 31, 2016, we experienced a consolidated net loss.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2017
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 details total stock-based compensation expense for the three months ended March 31, 2017 and 2016 , included in the condensed consolidated statements of operations: Three Months Ended (In thousands) March 31, 2017 March 31, 2016 Costs of sales $ 318 $ 399 Operating expenses 963 984 Pre-tax stock-based compensation expense 1,281 1,383 Less: income tax effect (500 ) (539 ) Net stock-based compensation expense $ 781 $ 844 The Company's stock-based compensation awards are in the form of restricted stock and performance share awards made pursuant to the Company's 2005 Restricted Stock Plan, 2012 Restricted Stock Plan for Non-Employee Directors, and 2014 Incentive Plan (the "Plans"). As of March 31, 2017 , there was $6.0 million of unrecognized compensation cost related to non-vested stock-based compensation arrangements granted under the Plans, which is expected to be recognized over a weighted-average period of 1.9 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 the common stock on the date the restricted stock is granted. Shares of restricted stock generally vest in equal annual installments over the applicable vesting period, which ranges from one to five years. The Company records expenses for these grants on a straight-line basis over the applicable vesting periods. Shares of restricted stock may also be issued pursuant to the settlement of performance share awards, for which the Company records expenses in the manner described in the "Performance Share Awards" section below. A summary of restricted stock activity (including shares of restricted stock issued pursuant to the settlement of performance share awards) under the Plans during the three months ended March 31, 2017 and 2016 is as follows: Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 Shares Weighted-Average Shares Weighted-Average Nonvested restricted stock outstanding at beginning of period 184,885 $ 54.63 191,397 $ 57.12 Granted 2,820 26.60 79,824 53.24 Vested (64,378 ) 54.45 (40,174 ) 54.90 Nonvested restricted stock outstanding at end of period 123,327 $ 54.07 231,047 $ 56.16 Performance Share Awards In 2014, the Company began to grant performance share awards to executive officers and certain key employees under the 2014 Incentive Plan. The number of shares of common stock earned and issuable under the award is determined at the end of each performance period, based on the Company's achievement of performance goals predetermined by the Compensation Committee of the Board of Directors at the time of grant. If certain levels of the performance objective are met, the award results in the issuance of shares of restricted stock corresponding to such level, which shares are then subject to time-based vesting pursuant to which the shares of restricted stock vest in equal annual installments over the applicable vesting period, which is generally three years for restricted stock issued pursuant to performance share awards. In the event that the Company's financial performance meets the predetermined target for the performance 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 three months ended March 31, 2017 and 2016 is as follows, based on the target award amounts set forth in the performance share award agreements: Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 77,594 $ 49.64 49,471 $ 49.29 Granted 56,711 25.13 70,434 50.68 Forfeited or unearned (77,594 ) 49.64 (49,471 ) 49.29 Performance share awards outstanding at end of period 56,711 $ 25.13 70,434 $ 50.68

FINANCING RECEIVABLES

FINANCING RECEIVABLES	3 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
FINANCING RECEIVABLES	FINANCING RECEIVABLES Short-Term Payment Plans The Company has sold information and patient care systems to certain healthcare providers under Second Generation Meaningful Use Installment Plans (see below) with maximum contractual terms of three years and expected terms of less than one year and other arrangements requiring fixed monthly payments over terms ranging from three to 12 months ("Fixed Periodic Payment Plans"). These receivables, collectively referred to as short-term payment plans and included in the current portion of financing receivables, were comprised of the following at March 31, 2017 and December 31, 2016 : (In thousands) March 31, December 31, Second Generation Meaningful Use Installment Plans, gross $ 2,564 $ 3,080 Fixed Periodic Payment Plans, gross 1,166 1,988 Short-term payment plans, gross $ 3,730 $ 5,068 Less: allowance for losses (2,125 ) (1,796 ) Short-term payment plans, net $ 1,605 $ 3,272 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 2024 . 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 March 31, 2017 and December 31, 2016 : (In thousands) March 31, December 31, Sales-type leases, gross $ 10,588 $ 8,981 Less: allowance for losses (543 ) (402 ) Less: unearned income (918 ) (797 ) Sales-type leases, net $ 9,127 $ 7,782 Future minimum lease payments to be received subsequent to March 31, 2017 are as follows: (In thousands) Years Ended December 31, 2017 $ 2,839 2018 2,497 2019 1,944 2020 1,536 2021 1,134 Thereafter 638 Total minimum lease payments to be received 10,588 Less: allowance for losses (543 ) Less: unearned income (918 ) Lease receivables, net $ 9,127 Credit Quality of Financing Receivables and Allowance for Credit Losses The following table is a roll-forward of the allowance for financing credit losses for the three months ended March 31, 2017 and year ended December 31, 2016 : (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period March 31, 2017 $ 2,198 $ 470 $ — $ — $ 2,668 December 31, 2016 $ 654 $ 1,762 $ (218 ) $ — $ 2,198 The Company’s financing receivables are comprised of a single portfolio segment, as the balances are all derived from short-term payment plan arrangements and sales-type leasing arrangements within our target market of rural and community hospitals. The Company evaluates the credit quality of its financing receivables based on a combination of factors, including, but not limited to, customer collection experience, economic conditions, the customer’s financial condition, and known risk characteristics impacting the respective customer base of rural and community hospitals, the most notable of which relate to enacted and potential changes in Medicare and Medicaid reimbursement rates as rural and community hospitals typically generate a significant portion of their revenues and related cash flows from beneficiaries of these programs. In addition to specific account identification, the Company utilizes historical collection experience to establish the allowance for credit losses. Financing receivables are written off only after the Company has exhausted all collection efforts. The Company has been successful in collecting its financing receivables and considers the credit quality of such arrangements to be good, especially as the underlying assets act as collateral for the receivables. Customer payments are considered past due if a scheduled payment is not received within contractually agreed upon terms. To facilitate customer collection and credit monitoring efforts, financing receivable amounts are invoiced and reclassified to trade accounts receivable when they become due, with all invoiced amounts placed on nonaccrual status. As a result, all past due amounts related to the Company’s financing receivables are included in trade accounts receivable in the accompanying condensed consolidated balance sheets. The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of March 31, 2017 and December 31, 2016 : (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due March 31, 2017 $ 247 $ 55 $ 41 $ 343 December 31, 2016 $ 228 $ 31 $ 34 $ 293 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 or the financing receivables, current portion, net amount in the accompanying condensed consolidated balance sheets. The Company utilizes an aging of trade accounts receivable as the primary credit quality indicator for its financing receivables, which is facilitated by the reclassification of customer payment amounts to trade accounts receivable when they become due. The table below categorizes customer financing receivable balances (excluding short-term payment plans), none of which are considered past due, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable: (In thousands) March 31, December 31, Customer balances with amounts reclassified to trade accounts receivable that are: 1 to 90 Days Past Due $ 3,357 $ 6,167 91 to 180 Days Past Due 1,707 550 181 + Days Past Due 1,176 273 Total customer balances with past due amounts reclassified to trade accounts receivable $ 6,240 $ 6,990 Total customer balances with no past due amounts reclassified to trade accounts receivable 3,430 1,194 Total financing receivables with contractual maturities of one year or less 3,730 5,068 Less: allowance for losses (2,668 ) (2,198 ) Total financing receivables $ 10,732 $ 11,054 Second Generation Meaningful Use Installment Plans Beginning in the fourth quarter of 2012, we offered to our customers license agreements with payment terms that provided us with greater visibility into and control over the customer’s meaningful use attestation process and significantly reduced 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.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Our purchased definite-lived intangible assets as of March 31, 2017 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 (8,033 ) (1,044 ) (3,706 ) (12,783 ) Net intangible assets $ 74,267 $ 9,856 $ 20,394 $ 104,517 Weighted average remaining years of useful life 12 14 7 11 The following table represents the remaining amortization of definite-lived intangible assets as of March 31, 2017 : (In thousands) For the year ended December 31, 2017 $ 7,804 2018 10,406 2019 10,112 2020 10,106 2021 10,066 Due thereafter 56,023 Total $ 104,517 The following table sets forth the change in the carrying amount of goodwill by segment for the three months ended March 31, 2017 : (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2016 $ 97,095 $ 57,570 $ 13,784 $ 168,449 Goodwill acquired — — — — Balance as of March 31, 2017 $ 97,095 $ 57,570 $ 13,784 $ 168,449 Goodwill is evaluated for impairment annually on October 1, or more frequently if indicators of impairment are present or changes in circumstances suggest that impairment may exist. As of March 31, 2017 , there was no impairment to goodwill.

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt was comprised of the following at March 31, 2017 and December 31, 2016 : (In thousands) March 31, 2017 December 31, 2016 Term loan facility $ 120,312 $ 121,875 Revolving credit facility 28,000 33,000 Capital lease obligation 789 861 Debt obligations 149,101 155,736 Less: debt issuance costs (2,748 ) (2,930 ) Debt obligation, net 146,353 152,806 Less: current portion (6,603 ) (5,817 ) Long-term debt $ 139,750 $ 146,989 As of March 31, 2017 , the carrying value of debt approximates the fair value due to the variable interest rate. 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 greater 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, Revolving Credit Facility, and capital lease obligation are as follows as of March 31, 2017 : (In thousands) 2017 $ 4,911 2018 9,690 2019 12,750 2020 15,625 2021 106,125 Thereafter — $ 149,101 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 March 31, 2017 , we believe that we were in compliance with all debt covenants contained in the Credit Agreement.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2017
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES From time to time, the Company is involved in routine litigation that arises in the ordinary course of business. Management does not believe it is reasonably possible that such matters will have a material adverse effect on the Company’s financial statements.

FAIR VALUE

FAIR VALUE	3 Months Ended
	Mar. 31, 2017
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 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. The following table summarizes the carrying amounts and fair values of certain liabilities at March 31, 2017 : Fair Value at March 31, 2017 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 3/31/2017 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 1,120 $ — $ — $ 1,120 Total $ 1,120 $ — $ — $ 1,120 The following table summarizes the carrying amounts and fair values of certain liabilities at December 31, 2016 : Fair Value at December 31, 2016 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2016 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 1,120 $ — $ — $ 1,120 Total $ 1,120 $ — $ — $ 1,120 The carrying amounts of other financial instruments reported in the 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	3 Months Ended
	Mar. 31, 2017
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Our chief operating decision makers ("CODM") utilize three operating segments, "Acute Care EHR", "Post-acute Care EHR" and "TruBridge", 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. Our CODM group is comprised of the Chief Executive Officer, Chief Growth Officer, Chief Operating Officer, and Chief Financial Officer. Accounting policies for each of the reportable segments are the same as those used on a consolidated basis. As of January 1, 2017, the operating segment formerly identified as "TruBridge, Rycan, and Other Outsourcing" is now identified as "TruBridge". The following table presents a summary of the revenues and gross profits of our three operating segments for the three months ended March 31, 2017 and 2016 : Three Months Ended March 31, (In thousands) 2017 2016 Revenues: Acute Care EHR $ 37,131 $ 42,740 Post-acute Care EHR 6,292 6,969 TruBridge 20,652 19,934 Total revenues $ 64,075 $ 69,643 Cost of sales: Acute Care EHR $ 16,642 $ 19,886 Post-acute Care EHR 2,013 2,381 TruBridge 11,863 11,287 Total cost of sales $ 30,518 $ 33,554 Gross profit: Acute Care EHR $ 20,489 $ 22,854 Post-acute Care EHR 4,279 4,588 TruBridge 8,789 8,647 Total gross profit $ 33,557 $ 36,089 Corporate operating expenses $ (30,323 ) (35,313 ) Other income (loss) 70 (1 ) Interest expense (1,807 ) (1,468 ) Income (loss) before taxes $ 1,497 $ (693 )

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2017
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2017 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 the 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 adoption of ASU 2015-11 did not have a material effect on our 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 adoption of ASU 2016-09 had a material effect on our financial statements in the period of adoption and is disclosed in Note 7 of the financial statements. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, that removes step two of the goodwill impairment test, which requires a hypothetical purchase price allocation. Under the new guidance, a goodwill impairment will now be the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. All other goodwill impairment guidance will remain largely unchanged. Entities will continue to have the option to perform a qualitative assessment to determine if a quantitative impairment test is necessary. The guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2019 with early adoption permitted for any goodwill impairment tests performed after January 1, 2017. The guidance is to be applied prospectively. We have elected to early adopt ASU 2017-04 and the guidance will be applied for any goodwill impairment tests performed after January 1, 2017. The adoption of ASU 2017-04 may have a material impact on our financial statements if one of our reporting unit's carrying value exceeds its fair value at the time of impairment assessment. 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. We are in the process of completing our initial assessment of our systems, data, and processes that will be affected by the implementation of this standard, having engaged third party consultants to assist in evaluating the related impact that the implementation of this standard will have on our financial statements. As a result, we are unable at this time to conclude as to whether the implementation of this standard will have a material effect on our 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 August 2016, the FASB issued ASU 2016-15, Classifications of Certain Cash Receipts and Cash Payments, which clarifies cash flow classification for eight specific issues, including debt prepayment or extinguishment costs, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, and proceeds from settlement of corporate-owned life insurance policies. 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 January 2017, the FASB issued ASU 2017-01, Clarifying the Definition of a Business, to assist an entity in evaluating when a set of transferred assets and activities is a business. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, and should be applied prospectively to any transactions occurring within the period of adoption. Early adoption is permitted, including for interim or annual periods in which the financial statements have not been issued or made available for issuance. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements. We do not believe that any other recently issued, but not yet effective accounting standards, if adopted, would have a material impact on our consolidated financial statements.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2017
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On May 4, 2017, the Company announced a dividend for the second quarter of 2017 in the amount of $0.20 per share, payable on June 2, 2017, to stockholders of record as of the close of business on May 18, 2017.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2017
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, 2016 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, 2016 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2016 .
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.
Presentation	Presentation Effective January 1, 2017, 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 presented with the caption "Business management, consulting, and managed IT services" are now presented within the caption "TruBridge" within the condensed consolidated statements of operations. • Rycan's sales revenues and costs of sales amount formerly included within the captions "Systems sales and support" are now included within the caption "TruBridge" within the condensed consolidated statements of operations; • Healthland and AHT revenues and costs of sales related to hosting services formerly included within the captions "Systems sales and support" are now included within the caption "TruBridge" within the condensed consolidated statements of operations; and, • Certain Rycan expenses formerly included within the caption "General and administrative" are now included in cost of sales with the caption "TruBridge" within 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 months ended March 31, 2016 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. • TruBridge - 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. 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. TruBridge TruBridge consists of electronic billing, statement processing, payroll processing, accounts receivable management, contract management and insurance services. While TruBridge 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 TruBridge 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.
Net Income Per Share	NET INCOME PER SHARE The Company presents basic and diluted earnings per share ("EPS") data for its common stock. Basic EPS is calculated by dividing the net income attributable to stockholders of the Company by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is determined by adjusting the net income attributable to stockholders of the Company and the weighted average number of shares of common stock outstanding during the period for the effects of all dilutive potential common shares, including awards under stock-based compensation arrangements. The Company's unvested restricted stock awards (see Note 8) are considered participating securities under FASB Codification topic, Earnings Per Share , because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a "participating security," the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company's common stock is computed using the more dilutive of the two-class method or the treasury stock method.
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.
Recent Account Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2017 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 the 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 adoption of ASU 2015-11 did not have a material effect on our 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 adoption of ASU 2016-09 had a material effect on our financial statements in the period of adoption and is disclosed in Note 7 of the financial statements. In January 2017, the FASB issued ASU 2017-04, Simplifying the Test for Goodwill Impairment, that removes step two of the goodwill impairment test, which requires a hypothetical purchase price allocation. Under the new guidance, a goodwill impairment will now be the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. All other goodwill impairment guidance will remain largely unchanged. Entities will continue to have the option to perform a qualitative assessment to determine if a quantitative impairment test is necessary. The guidance is effective for annual and interim periods in fiscal years beginning after December 15, 2019 with early adoption permitted for any goodwill impairment tests performed after January 1, 2017. The guidance is to be applied prospectively. We have elected to early adopt ASU 2017-04 and the guidance will be applied for any goodwill impairment tests performed after January 1, 2017. The adoption of ASU 2017-04 may have a material impact on our financial statements if one of our reporting unit's carrying value exceeds its fair value at the time of impairment assessment. 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. We are in the process of completing our initial assessment of our systems, data, and processes that will be affected by the implementation of this standard, having engaged third party consultants to assist in evaluating the related impact that the implementation of this standard will have on our financial statements. As a result, we are unable at this time to conclude as to whether the implementation of this standard will have a material effect on our 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 August 2016, the FASB issued ASU 2016-15, Classifications of Certain Cash Receipts and Cash Payments, which clarifies cash flow classification for eight specific issues, including debt prepayment or extinguishment costs, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, and proceeds from settlement of corporate-owned life insurance policies. 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 January 2017, the FASB issued ASU 2017-01, Clarifying the Definition of a Business, to assist an entity in evaluating when a set of transferred assets and activities is a business. The guidance is effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017, and should be applied prospectively to any transactions occurring within the period of adoption. Early adoption is permitted, including for interim or annual periods in which the financial statements have not been issued or made available for issuance. The Company is currently evaluating the impact that the implementation of this standard will have on its financial statements. We do not believe that any other recently issued, but not yet effective accounting standards, if adopted, would have a material impact on our consolidated financial statements.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	3 Months Ended
	Mar. 31, 2017
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Amounts Reclassified	Amounts presented for the three months ended March 31, 2016 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three months ended March 31, 2016 : (In thousands) As previously reported Reclassifications As reclassified Sales revenues: System sales 52,380 (2,671 ) 49,709 TruBridge 17,263 2,671 19,934 Costs of sales: System Sales 23,862 (1,595 ) 22,267 TruBridge 9,528 1,759 11,287 Operating expenses: General and administrative 19,202 (164 ) 19,038

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	3 Months Ended
	Mar. 31, 2017
Business Combinations [Abstract]
Allocation of Purchase Price	(In thousands) Purchase Price Cash consideration, net of acquired cash received $ 162,611 Fair value of common stock and options issued as consideration 97,017 Total consideration $ 259,628 The allocation of the purchase price paid for HHI was 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 168,449 Accounts payable and accrued liabilities (17,490 ) Deferred taxes, net (4,010 ) Contingent consideration (1,620 ) Deferred revenue (15,681 ) Net assets acquired $ 264,999

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2017
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment were comprised of the following at March 31, 2017 and December 31, 2016 : (In thousands) March 31, December 31, Land $ 2,848 $ 2,848 Buildings and improvements 9,432 9,432 Maintenance equipment 802 802 Computer equipment 5,174 5,174 Leasehold improvements 5,007 5,007 Office furniture and fixtures 3,591 3,591 Automobiles 335 335 27,189 27,189 Less: accumulated depreciation (14,468 ) (13,750 ) Property and equipment, net $ 12,721 $ 13,439

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2017
Payables and Accruals [Abstract]
Other Accrued Liabilities	Other accrued liabilities were comprised of the following at March 31, 2017 and December 31, 2016 : (In thousands) March 31, December 31, Salaries and benefits $ 3,926 $ 5,397 Severance 631 337 Commissions 518 518 Self-insurance reserves 939 887 Contingent consideration 1,120 1,120 Other 584 538 $ 7,718 $ 8,797

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a calculation of the basic and diluted EPS for Company's common stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended (in thousands, except per share data) March 31, 2017 March 31, 2016 Net income (loss) $ 246 $ (1,663 ) Less: Net (income) loss attributable to participating securities (2 ) 21 Net income (loss) attributable to common stockholders $ 244 $ (1,642 ) Weighted average shares outstanding used in basic per common share computations 13,374 13,025 Add: Dilutive potential common shares — — Weighted average shares outstanding used in diluted per common share computations 13,374 13,025 Basic EPS $ 0.02 $ (0.13 ) Diluted EPS $ 0.02 $ (0.13 )

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total Stock-Based Compensation Expense	The following table details total stock-based compensation expense for the three months ended March 31, 2017 and 2016 , included in the condensed consolidated statements of operations: Three Months Ended (In thousands) March 31, 2017 March 31, 2016 Costs of sales $ 318 $ 399 Operating expenses 963 984 Pre-tax stock-based compensation expense 1,281 1,383 Less: income tax effect (500 ) (539 ) Net stock-based compensation expense $ 781 $ 844
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 three months ended March 31, 2017 and 2016 is as follows: Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 Shares Weighted-Average Shares Weighted-Average Nonvested restricted stock outstanding at beginning of period 184,885 $ 54.63 191,397 $ 57.12 Granted 2,820 26.60 79,824 53.24 Vested (64,378 ) 54.45 (40,174 ) 54.90 Nonvested restricted stock outstanding at end of period 123,327 $ 54.07 231,047 $ 56.16
Summary of Performance Share Award Activity	A summary of performance share award activity under the 2014 Incentive Plan during the three months ended March 31, 2017 and 2016 is as follows, based on the target award amounts set forth in the performance share award agreements: Three Months Ended March 31, 2017 Three Months Ended March 31, 2016 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 77,594 $ 49.64 49,471 $ 49.29 Granted 56,711 25.13 70,434 50.68 Forfeited or unearned (77,594 ) 49.64 (49,471 ) 49.29 Performance share awards outstanding at end of period 56,711 $ 25.13 70,434 $ 50.68

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	3 Months Ended
	Mar. 31, 2017
Receivables [Abstract]
Schedule of Components of Short Term Payment Plans	These receivables, collectively referred to as short-term payment plans and included in the current portion of financing receivables, were comprised of the following at March 31, 2017 and December 31, 2016 : (In thousands) March 31, December 31, Second Generation Meaningful Use Installment Plans, gross $ 2,564 $ 3,080 Fixed Periodic Payment Plans, gross 1,166 1,988 Short-term payment plans, gross $ 3,730 $ 5,068 Less: allowance for losses (2,125 ) (1,796 ) Short-term payment plans, net $ 1,605 $ 3,272
Components of Lease Receivables	The components of these lease receivables were as follows at March 31, 2017 and December 31, 2016 : (In thousands) March 31, December 31, Sales-type leases, gross $ 10,588 $ 8,981 Less: allowance for losses (543 ) (402 ) Less: unearned income (918 ) (797 ) Sales-type leases, net $ 9,127 $ 7,782
Future Minimum Lease Payments to be Received	Future minimum lease payments to be received subsequent to March 31, 2017 are as follows: (In thousands) Years Ended December 31, 2017 $ 2,839 2018 2,497 2019 1,944 2020 1,536 2021 1,134 Thereafter 638 Total minimum lease payments to be received 10,588 Less: allowance for losses (543 ) Less: unearned income (918 ) Lease receivables, net $ 9,127
Allowance for Financing Credit Losses	The following table is a roll-forward of the allowance for financing credit losses for the three months ended March 31, 2017 and year ended December 31, 2016 : (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period March 31, 2017 $ 2,198 $ 470 $ — $ — $ 2,668 December 31, 2016 $ 654 $ 1,762 $ (218 ) $ — $ 2,198
Analysis of Age of Financing Receivables Amounts	The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of March 31, 2017 and December 31, 2016 : (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due March 31, 2017 $ 247 $ 55 $ 41 $ 343 December 31, 2016 $ 228 $ 31 $ 34 $ 293
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, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable: (In thousands) March 31, December 31, Customer balances with amounts reclassified to trade accounts receivable that are: 1 to 90 Days Past Due $ 3,357 $ 6,167 91 to 180 Days Past Due 1,707 550 181 + Days Past Due 1,176 273 Total customer balances with past due amounts reclassified to trade accounts receivable $ 6,240 $ 6,990 Total customer balances with no past due amounts reclassified to trade accounts receivable 3,430 1,194 Total financing receivables with contractual maturities of one year or less 3,730 5,068 Less: allowance for losses (2,668 ) (2,198 ) Total financing receivables $ 10,732 $ 11,054

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-lived Intangible Assets	Our purchased definite-lived intangible assets as of March 31, 2017 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 (8,033 ) (1,044 ) (3,706 ) (12,783 ) Net intangible assets $ 74,267 $ 9,856 $ 20,394 $ 104,517 Weighted average remaining years of useful life 12 14 7 11
Schedule of Remaining Amortization of Definite-lived Intangible Assets	The following table represents the remaining amortization of definite-lived intangible assets as of March 31, 2017 : (In thousands) For the year ended December 31, 2017 $ 7,804 2018 10,406 2019 10,112 2020 10,106 2021 10,066 Due thereafter 56,023 Total $ 104,517
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 three months ended March 31, 2017 : (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2016 $ 97,095 $ 57,570 $ 13,784 $ 168,449 Goodwill acquired — — — — Balance as of March 31, 2017 $ 97,095 $ 57,570 $ 13,784 $ 168,449

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2017
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt was comprised of the following at March 31, 2017 and December 31, 2016 : (In thousands) March 31, 2017 December 31, 2016 Term loan facility $ 120,312 $ 121,875 Revolving credit facility 28,000 33,000 Capital lease obligation 789 861 Debt obligations 149,101 155,736 Less: debt issuance costs (2,748 ) (2,930 ) Debt obligation, net 146,353 152,806 Less: current portion (6,603 ) (5,817 ) Long-term debt $ 139,750 $ 146,989
Schedule of Annual Future Maturities of the Term Loan Facility and Revolving Credit Facility	Anticipated annual future maturities of the Term Loan Facility, Revolving Credit Facility, and capital lease obligation are as follows as of March 31, 2017 : (In thousands) 2017 $ 4,911 2018 9,690 2019 12,750 2020 15,625 2021 106,125 Thereafter — $ 149,101

FAIR VALUE (Tables)

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2017
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis	The following table summarizes the carrying amounts and fair values of certain liabilities at March 31, 2017 : Fair Value at March 31, 2017 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 3/31/2017 (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 liabilities at December 31, 2016 : Fair Value at December 31, 2016 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2016 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 1,120 $ — $ — $ 1,120 Total $ 1,120 $ — $ — $ 1,120

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2017
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 months ended March 31, 2017 and 2016 : Three Months Ended March 31, (In thousands) 2017 2016 Revenues: Acute Care EHR $ 37,131 $ 42,740 Post-acute Care EHR 6,292 6,969 TruBridge 20,652 19,934 Total revenues $ 64,075 $ 69,643 Cost of sales: Acute Care EHR $ 16,642 $ 19,886 Post-acute Care EHR 2,013 2,381 TruBridge 11,863 11,287 Total cost of sales $ 30,518 $ 33,554 Gross profit: Acute Care EHR $ 20,489 $ 22,854 Post-acute Care EHR 4,279 4,588 TruBridge 8,789 8,647 Total gross profit $ 33,557 $ 36,089 Corporate operating expenses $ (30,323 ) (35,313 ) Other income (loss) 70 (1 ) Interest expense (1,807 ) (1,468 ) Income (loss) before taxes $ 1,497 $ (693 )

BASIS OF PRESENTATION - Reclass

BASIS OF PRESENTATION - Reclassification (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Sales revenues:
System sales	$ 43,423	$ 49,709
TruBridge	20,652	19,934
Costs of sales:
System Sales	18,655	22,267
TruBridge	11,863	11,287
Operating expenses:
General and administrative	$ 11,661	19,038
As previously reported
Sales revenues:
System sales		52,380
TruBridge		17,263
Costs of sales:
System Sales		23,862
TruBridge		9,528
Operating expenses:
General and administrative		19,202
Reclassifications | Revised Presentation
Sales revenues:
System sales		(2,671)
TruBridge		2,671
Costs of sales:
System Sales		(1,595)
TruBridge		1,759
Operating expenses:
General and administrative		$ (164)

BUSINESS COMBINATION (Details)

BUSINESS COMBINATION (Details) - Healthland Holding Inc. $ in Thousands	Jan. 08, 2016USD ($)facilitycustomershares	Mar. 31, 2016USD ($)
Business Acquisition [Line Items]
Number of customers | customer	1,200
Cash consideration, net of acquired cash received	$ 162,611
Number of common shares transferred (in shares) | shares	1,973,880
Number of stock options transferred (in shares) | shares	174,972
Tax deductible amount of goodwill	$ 23,300
Gross contractual amount of accounts receivable	$ 9,400
General and administrative expenses
Business Acquisition [Line Items]
Acquisition related costs		$ 7,600
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 - Acquisit

BUSINESS COMBINATION - Acquisition Costs (Details) - Healthland Holding Inc. $ in Thousands	Jan. 08, 2016USD ($)
Business Acquisition [Line Items]
Cash consideration, net of acquired cash received	$ 162,611
Fair value of common stock and options issued as consideration	97,017
Total consideration	$ 259,628

BUSINESS COMBINATION - Allocati

BUSINESS COMBINATION - Allocation of Purchase Price (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Jan. 08, 2016
Business Acquisition [Line Items]
Goodwill	$ 168,449	$ 168,449
Contingent consideration	$ (1,120)	$ (1,120)
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			168,449
Accounts payable and accrued liabilities			(17,490)
Deferred taxes, net			(4,010)
Contingent consideration			(1,620)
Deferred revenue			(15,681)
Net assets acquired			$ 264,999

REVENUE RECOGNITION (Detail)

REVENUE RECOGNITION (Detail)	3 Months Ended
	Mar. 31, 2017
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	Mar. 31, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 27,189	$ 27,189
Less: accumulated depreciation	(14,468)	(13,750)
Property and equipment, net	12,721	13,439
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	802
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,174	5,174
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,007	5,007
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,591	3,591
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 335	$ 335

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Payables and Accruals [Abstract]
Salaries and benefits	$ 3,926	$ 5,397
Severance	631	337
Commissions	518	518
Self-insurance reserves	939	887
Contingent consideration	1,120	1,120
Other	584	538
Other accrued liabilities	$ 7,718	$ 8,797

NET INCOME PER SHARE (Detail)

NET INCOME PER SHARE (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Earnings Per Share, Basic and Diluted [Abstract]
Net income (loss)	$ 246	$ (1,663)
Less: Net (income) loss attributable to participating securities	(2)	21
Net income (loss) attributable to common stockholders	$ 244	$ (1,642)
Weighted average shares outstanding used in basic per common share computations (in shares)	13,374	13,025
Add: Dilutive potential common shares (in shares)	0	0
Weighted average shares outstanding used in diluted per common share computations (in shares)	13,374	13,025
Basic EPS (in dollars per share)	$ 0.02	$ (0.13)
Diluted EPS (in dollars per share)	$ 0.02	$ (0.13)

INCOME TAXES (Detail)

INCOME TAXES (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Income Tax Disclosure [Abstract]
Effective tax rate percentage	83.60%	(140.00%)
Excess tax benefit	$ 0.8
Increase in effective tax rate percentage	51.00%

STOCK-BASED COMPENSATION - Tota

STOCK-BASED COMPENSATION - Total Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 1,281	$ 1,383
Less: income tax effect	(500)	(539)
Net stock-based compensation expense	781	844
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	$ 6,000
Period for recognition for which unrecognized compensation costs are expected to be recognized	1 year 11 months
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 318	399
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 963	$ 984

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Restricted Stock Activity (Detail) - Restricted Stock - $ / shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Shares
Nonvested stock outstanding at beginning of period, shares	184,885	191,397
Granted, shares	2,820	79,824
Vested, shares	(64,378)	(40,174)
Nonvested stock outstanding at end of period, shares	123,327	231,047
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)	$ 54.63	$ 57.12
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	26.60	53.24
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	54.45	54.90
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 54.07	$ 56.16
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 - Su47

STOCK-BASED COMPENSATION - Summary of Performance Share Awards (Detail) - Performance Shares - $ / shares	3 Months Ended
	Mar. 31, 2017	Mar. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Shares
Nonvested stock outstanding at beginning of period, shares	77,594	49,471
Granted, shares	56,711	70,434
Forfeited or unearned, shares	(77,594)	(49,471)
Nonvested stock outstanding at end of period, shares	56,711	70,434
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)	$ 49.64	$ 49.29
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	25.13	50.68
Forfeited or unearned, Weighted-Average Grant-Date Fair Value (in dollars per share)	49.64	49.29
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 25.13	$ 50.68

FINANCING RECEIVABLES - Additio

FINANCING RECEIVABLES - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2017
Loans and Leases Receivable Disclosure [Line Items]
Maximum contractual term	3 years
Expected contractual term, less than	1 year
Expiration period of sales type lease	through 2,024
Minimum
Loans and Leases Receivable Disclosure [Line Items]
Financial receivable lease term	2 years
Maximum
Loans and Leases Receivable Disclosure [Line Items]
Financial receivable lease term	7 years
Second Generation Meaningful Use Installment Plans
Loans and Leases Receivable Disclosure [Line Items]
Maximum contractual term	3 years
Expected contractual term, less than	1 year
Fixed Periodic Payment Plans | Minimum
Loans and Leases Receivable Disclosure [Line Items]
Current financing receivable terms	3 months
Fixed Periodic Payment Plans | Maximum
Loans and Leases Receivable Disclosure [Line Items]
Current financing receivable terms	12 months

FINANCING RECEIVABLES - Short-T

FINANCING RECEIVABLES - Short-Term Payment Plans (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, net	$ 4,707	$ 5,459
Second Generation Meaningful Use Installment Plans
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, gross	2,564	3,080
Fixed Periodic Payment Plans
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, gross	1,166	1,988
Short-Term Payment Plans
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, gross	3,730	5,068
Less: allowance for losses	(2,125)	(1,796)
Short-term payment plans, net	$ 1,605	$ 3,272

FINANCING RECEIVABLES - Sales-T

FINANCING RECEIVABLES - Sales-Type Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
Sales-type leases, gross	$ 10,588	$ 8,981
Less: allowance for losses	(543)	(402)
Less: unearned income	(918)	(797)
Sales-type leases, net	$ 9,127	$ 7,782

FINANCING RECEIVABLES - Future

FINANCING RECEIVABLES - Future Minimum Lease Payments (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Receivables [Abstract]
2,017	$ 2,839
2,018	2,497
2,019	1,944
2,020	1,536
2,021	1,134
Thereafter	638
Total minimum lease payments to be received	10,588	$ 8,981
Less: allowance for losses	(543)	(402)
Less: unearned income	(918)	$ (797)
Lease receivables, net	$ 9,127

FINANCING RECEIVABLES - Allowan

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Allowance for Credit Losses on Financing Receivables [Roll Forward]
Balance at Beginning of Period	$ 2,198	$ 654
Provision	470	1,762
Charge-offs	0	(218)
Recoveries	0	0
Balance at End of Period	$ 2,668	$ 2,198

FINANCING RECEIVABLES - Analysi

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 343	$ 293
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	247	228
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	55	31
181 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 41	$ 34

FINANCING RECEIVABLES - Summary

FINANCING RECEIVABLES - Summary of Financing Receivables (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer balances with past due amounts reclassified to trade accounts receivable	$ 6,240	$ 6,990
Total customer balances with no past due amounts reclassified to trade accounts receivable	3,430	1,194
Total financing receivables with contractual maturities of one year or less	3,730	5,068
Less: allowance for losses	(2,668)	(2,198)	$ (654)
Total financing receivables	10,732	11,054
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer balances with past due amounts reclassified to trade accounts receivable	3,357	6,167
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer balances with past due amounts reclassified to trade accounts receivable	1,707	550
181 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total customer balances with past due amounts reclassified to trade accounts receivable	$ 1,176	$ 273

INTANGIBLE ASSETS AND GOODWIL55

INTANGIBLE ASSETS AND GOODWILL - Definited-lived Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 117,300
Accumulated amortization	(12,783)
Net intangible assets	$ 104,517	$ 107,118
Weighted average remaining years of useful life	11 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 82,300
Accumulated amortization	(8,033)
Net intangible assets	$ 74,267
Weighted average remaining years of useful life	12 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 10,900
Accumulated amortization	(1,044)
Net intangible assets	$ 9,856
Weighted average remaining years of useful life	14 years
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount	$ 24,100
Accumulated amortization	(3,706)
Net intangible assets	$ 20,394
Weighted average remaining years of useful life	7 years

INTANGIBLE ASSETS AND GOODWIL56

INTANGIBLE ASSETS AND GOODWILL (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
2,017	$ 7,804
2,018	10,406
2,019	10,112
2,020	10,106
2,021	10,066
Due thereafter	56,023
Net intangible assets	$ 104,517	$ 107,118

INTANGIBLE ASSETS AND GOODWIL57

INTANGIBLE ASSETS AND GOODWILL - Schedule of Goodwill (Detail)	3 Months Ended
	Mar. 31, 2017USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 168,449,000
Goodwill acquired	0
Goodwill, ending balance	168,449,000
Goodwill impairment loss	0
Operating Segments | Acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	97,095,000
Goodwill acquired	0
Goodwill, ending balance	97,095,000
Operating Segments | Post-acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	57,570,000
Goodwill acquired	0
Goodwill, ending balance	57,570,000
Operating Segments | TruBridge
Goodwill [Roll Forward]
Goodwill, beginning balance	13,784,000
Goodwill acquired	0
Goodwill, ending balance	$ 13,784,000

LONG-TERM DEBT - Schedule of lo

LONG-TERM DEBT - Schedule of long-term debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Debt obligations	$ 149,101	$ 155,736
Capital lease obligation	789	861
Less: debt issuance costs	(2,748)	(2,930)
Debt obligation, net	146,353	152,806
Less: current portion	(6,603)	(5,817)
Long-term debt	139,750	146,989
Line of credit
Debt Instrument [Line Items]
Debt obligation, net	149,101
Line of credit | Term loan facility
Debt Instrument [Line Items]
Debt obligations	120,312	121,875
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Debt obligations	$ 28,000	$ 33,000

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	Mar. 31, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Debt obligation, net	$ 146,353	$ 152,806
Line of credit
Debt Instrument [Line Items]
2,017	4,911
2,018	9,690
2,019	12,750
2,020	15,625
2,021	106,125
Thereafter	0
Debt obligation, net	$ 149,101

FAIR VALUE (Detail)

FAIR VALUE (Detail) - USD ($)	Mar. 31, 2017	Dec. 31, 2016
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 1,120,000	$ 1,120,000
Total financial liabilities	1,120,000	1,120,000
(Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Total financial liabilities	0	0
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Total financial liabilities	0	0
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	1,120,000	1,120,000
Total financial liabilities	$ 1,120,000	$ 1,120,000

SEGMENT REPORTING (Detail)

SEGMENT REPORTING (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2017USD ($)segment	Mar. 31, 2016USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment	3
Total revenues	$ 64,075	$ 69,643
Total cost of sales	30,518	33,554
Total gross profit	33,557	36,089
Corporate operating expenses	(30,323)	(35,313)
Other income (loss)	70	(1)
Interest expense	(1,807)	(1,468)
Income before taxes	1,497	(693)
Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	37,131	42,740
Total cost of sales	16,642	19,886
Total gross profit	20,489	22,854
Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	6,292	6,969
Total cost of sales	2,013	2,381
Total gross profit	4,279	4,588
Operating Segments | TruBridge
Segment Reporting Information [Line Items]
Total revenues	20,652	19,934
Total cost of sales	11,863	11,287
Total gross profit	8,789	8,647
Corporate
Segment Reporting Information [Line Items]
Corporate operating expenses	$ (30,323)	$ (35,313)

SUBSEQUENT EVENTS (Detail)

SUBSEQUENT EVENTS (Detail) - $ / shares	May 04, 2017	Mar. 31, 2017	Mar. 31, 2016
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)		$ 0.25	$ 0.64
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)	$ 0.20