TruBridge (TBRG) 10-Q 8 May 18 2018 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2018	May 07, 2018
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, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q1
Amendment Flag	false
Trading Symbol	CPSI
Entity Common Stock, Shares Outstanding		14,085,989

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 1,727	$ 520
Accounts receivable, net of allowance for doubtful accounts of $2,876 and $2,654, respectively	40,664	38,061
Financing receivables, current portion, net	15,482	15,055
Inventories	1,358	1,417
Prepaid expenses and other	5,935	2,824
Total current assets	65,166	57,877
Property and equipment, net	11,223	11,692
Financing receivables, net of current portion	13,245	11,485
Other assets, net of current portion	1,191	0
Intangible assets, net	94,111	96,713
Goodwill	140,449	140,449
Total assets	325,385	318,216
Current liabilities:
Accounts payable	7,738	7,620
Current portion of long-term debt	5,825	5,820
Deferred revenue	12,637	8,707
Accrued vacation	4,421	3,794
Income taxes payable	407	810
Other accrued liabilities	9,539	14,098
Total current liabilities	40,567	40,849
Long-term debt, net of current portion	136,231	136,614
Deferred tax liabilities	6,019	4,667
Total liabilities	182,817	182,130
Stockholders’ equity:
Common stock, $0.001 par value; 30,000 shares authorized; 14,086 and 13,760 shares issued and outstanding, respectively	14	14
Additional paid-in capital	157,017	155,078
Accumulated deficit	(14,463)	(19,006)
Total stockholders’ equity	142,568	136,086
Total liabilities and stockholders’ equity	$ 325,385	$ 318,216

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 2,876	$ 2,654
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)	14,086,000	14,086,000
Common stock, shares outstanding (in shares)	13,760,000	13,760,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Sales revenues:
System sales and support	$ 45,751	$ 43,423
TruBridge	25,131	20,652
Total sales revenues	70,882	64,075
Costs of sales:
System sales and support	18,417	19,512
TruBridge	13,380	11,863
Total costs of sales	31,797	31,375
Gross profit	39,085	32,700
Operating expenses:
Product development	8,757	8,077
Sales and marketing	7,714	7,127
General and administrative	12,364	11,661
Amortization of acquisition-related intangibles	2,602	2,601
Total operating expenses	31,437	29,466
Operating income	7,648	3,234
Other income (expense):
Other income	198	70
Interest expense	(1,978)	(1,807)
Total other income (expense)	(1,780)	(1,737)
Income before taxes	5,868	1,497
Provision for income taxes	1,901	1,251
Net income	$ 3,967	$ 246
Net income (loss) per common share-basic (in dollars per share)	$ 0.29	$ 0.02
Net income (loss) per common share-diluted (in dollars per share)	$ 0.29	$ 0.02
Weighted average shares outstanding used in per common share computations:
Basic (in shares)	13,475	13,374
Diluted (in shares)	13,475	13,374
Dividends declared per common share (in dollars per share)	$ 0.10	$ 0.25

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Adoption of accounting standards (Note 2)	$ 1,970			$ 1,970
Beginning Balance (in shares) at Dec. 31, 2017		13,760
Beginning Balance at Dec. 31, 2017	136,086	$ 14	$ 155,078	(19,006)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,967			3,967
Issuance of restricted stock (in shares)		326
Issuance of restricted stock	0
Stock-based compensation	1,939		1,939
Dividends	(1,394)			(1,394)
Ending Balance (in shares) at Mar. 31, 2018		14,086
Ending Balance at Mar. 31, 2018	$ 142,568	$ 14	$ 157,017	$ (14,463)

CONDENSED CONSOLIDATED STATEME6

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Operating Activities:
Net income (loss)	$ 3,967	$ 246
Adjustments to net income:
Provision for bad debt	646	174
Deferred taxes	777	1,124
Stock-based compensation	1,939	1,281
Depreciation	529	718
Amortization of acquisition-related intangibles	2,602	2,601
Amortization of deferred finance costs	86	182
Changes in operating assets and liabilities (net of acquired assets and liabilities):
Accounts receivable	(3,004)	(801)
Financing receivables	(2,432)	(147)
Inventories	59	480
Prepaid expenses and other	(527)	(154)
Accounts payable	118	927
Deferred revenue	2,700	3,903
Other liabilities	(3,932)	(480)
Prepaid income taxes/income taxes payable	(403)	(367)
Net cash provided by operating activities	3,125	9,687
Investing Activities:
Purchases of property and equipment	(60)	0
Net cash used in investing activities	(60)	0
Financing Activities:
Dividends paid	(1,394)	(3,384)
Payments of long-term debt principal	(8,794)	(1,635)
Proceeds from revolving line of credit	8,330	0
Payments of revolving line of credit	0	(5,000)
Net cash used in financing activities	(1,858)	(10,019)
Increase (decrease) in cash and cash equivalents	1,207	(332)
Cash and cash equivalents at beginning of period	520	2,220
Cash and cash equivalents at end of period	1,727	1,888
Supplemental disclosure of cash flow information:
Cash paid for interest	1,841	1,612
Cash paid for income taxes, net of refund	$ 1,527	$ 494

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2018
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, 2017 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, 2017 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 . 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, 2018, our interface services team, which provides the design, development, implementation, and support services for all interfaces for data exchange from the CPSI applications, was previously considered a part of our product development division and has been integrated with our acute care client service team. This transition will work to create a consistent, personal, and convenient service experience for our clients characterized by transparent communication with prompt resolution. With this change, the payroll and related costs of this group of employees that were formerly included within the caption "Product development" on our condensed consolidated statements of income are now included within the caption "System sales and support - Cost of sales." These reclassification 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, 2017 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three months ended March 31, 2017 : (In thousands) As previously reported Reclassifications As reclassified Costs of sales: System sales and support $ 18,655 $ 857 $ 19,512 Operating expenses: Product development $ 8,934 $ (857 ) $ 8,077

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2018 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 prior revenue recognition guidance. This guidance was effective for fiscal years and interim periods within those years beginning after December 15, 2017, which was effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. We adopted this new accounting standard codified as Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers , and the related amendments ("new revenue standard") during the first quarter of 2018 and have applied it to all contracts using the modified retrospective method, pursuant to which the cumulative effect of initially applying the new revenue standard is recognized as an adjustment to retained earnings and impacted balance sheet line items as of January 1, 2018, the date of adoption. The comparative previous period information continues to be reported under the accounting standards in effect for that period. We completed an assessment of our systems, data, and processes that are affected by the implementation of this new revenue standard and have concluded that this standard does not significantly alter revenue recognition practices for our system sales and support and TruBridge revenue streams. The impact on our revenue recognition is limited to deferring and amortizing implementation fees over the contract life related to our Rycan revenue cycle management product, in which we previously recognized revenue as implementation was completed. Rycan implementation fees totaled $1.6 million in 2017, less than 1% of our 2017 revenues. The balance sheet impact of the deferred revenue related to these fees was an increase of $1.8 million as of the date of adoption. Also impacting deferred revenue was a decrease of $0.6 million related to previous billings which no longer required deferred recognition as of the date of adoption. In addition to revenue recognition, the new revenue standard impacts our consolidated financial statements with respect to the capitalization of certain commissions and contract fulfillment costs which were previously expensed as incurred. Commissions and contract fulfillment costs related to the implementation of software as a service arrangements are now capitalized and amortized over the expected life of the customer. TruBridge commissions, which are paid up to twelve months in advance, are now capitalized and amortized over the prepayment period. The balance sheet impact of the prepaid assets was an increase of $3.8 million as of the date of adoption. Due to the aforementioned changes in assets and liabilities related to the adoption of the new revenue standard, our deferred tax liability increased $0.6 million as of the date of adoption. In total, the adoption of ASU 2014-09 resulted in a net increase in retained earnings of $2.0 million as of the date of adoption. In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on our condensed consolidated income statements and balance sheet were as follows: For the period ended March 31, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 25,131 $ 25,072 $ 59 Cost of sales: System sales and support 18,417 18,350 67 Gross profit 39,085 39,093 (8 ) Sales and marketing 7,714 7,614 100 Operating income 7,648 7,756 (108 ) Provision for income taxes 1,901 1,924 (23 ) Net income $ 3,967 $ 4,052 $ (85 ) March 31, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Balance Sheet Prepaid assets and other $ 5,935 $ 3,518 $ 2,417 Other assets, net of current 1,191 — 1,191 Total assets 325,385 321,777 3,608 Deferred revenue 12,637 11,465 1,172 Deferred tax liability 6,019 5,468 551 Total liabilities 182,817 181,094 1,723 Retained earnings $ (14,463 ) $ (16,348 ) $ 1,885 The effect of the changes in balance sheet accounts resulting from the adoption of the new revenue standard are primarily due to the beginning adjustments for adoption mentioned above, accompanied by incremental changes resulting from activity during the period ending March 31, 2018. Refer to Note 3 - Revenue Recognition for more information on period activity. The new revenue standard requirements did not impact our net cash provided by or used in operating, investing, or financing cash flows on our condensed consolidated statements of cash flows, although components within changes in operating assets and liabilities were immaterially impacted by adoption. 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 was effective for fiscal years and interim periods within those years beginning after December 15, 2017, which was effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. The adoption of ASU 2016-15 did not have a material effect on our 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 was effective for fiscal years and interim periods within those years beginning after December 15, 2017, and will be applied prospectively to any transactions occurring within the period of adoption. The adoption of ASU 2017-01 did not have a material effect on our financial statements. New Accounting Standards Yet to be Adopted 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 will be 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. 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.

REVENUE RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under ASC 606 to: (1) identify the contract with the client, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Revenue is recognized net of shipping charges and any taxes collected from clients, which are subsequently remitted to governmental authorities. System Sales and Support The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, and training, hardware and software application support and hardware maintenance services to acute care and post-acute care community hospitals. Non-recurring Revenues • Perpetual software licenses, installation, conversion, and related training are not considered separate and distinct performance obligations due to the proprietary nature of our software and are, therefore, accounted for as a single performance obligation on a module-by-module basis. Revenue is recognized as each module's implementation is completed based on the module's stand-alone selling price ("SSP"), net of discounts. Fees for licenses, installation, conversion, and related training are typically due in three installments: (1) at placement of order, (2) upon installation of software and commencement of training, and (3) upon satisfactory completion of monthly accounting cycle or end-of-month operation by application and as applicable for each application. Often, short-term and/or long-term financing arrangements are provided for software implementations; refer to Note 9 - Financing Receivables for further information. Electronic health records ("EHR") implementations include a system warranty that terminates thirty days from the software go-live date, the date of which the client begins using the system in a live environment. • Hardware revenue is recognized separately from software licenses at the point in time it is delivered to the client. The SSP of hardware is cost plus a reasonable margin. Payment is generally due upon delivery of the hardware to the client. Standard manufacturer warranties apply for hardware. Recurring Revenues • Software application support and hardware maintenance services sold with software licenses and hardware are separate and distinct performance obligations. Revenue for support and maintenance services is recognized based on SSP, which is the renewal price, ratably over the life of the contact, which is generally three to five years. Payment is due monthly for support services provided. • Subscriptions to third party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin. Payment is due monthly for subscriptions to third party content. • Software as a Service ("SaaS") arrangements for EHR software and related conversion and training services are considered a single performance obligation. Revenue is recognized on a monthly basis as the SaaS service is provided to the client over the contract term. Payment is due monthly for SaaS services provided. Refer to Note 14 - Segment Reporting, for further information, including revenue by client base (acute care or post-acute care) bifurcated by recurring and non-recurring revenue. TruBridge TruBridge provides an array of business processing services ("BPS") consisting of accounts receivable management, private pay services, insurance services, medical coding, electronic billing, statement processing, payroll processing, and contract management. Fees are recognized over the period of the client contractual relationship as the services are performed based on the SSP, net of discounts. Fees for many of these services are invoiced, and revenue recognized accordingly, based on the volume of transactions or a percentage of client accounts receivable collections. Payment is due monthly for BPS with certain amounts varying based on utilization and/or volumes. TruBridge also provides professional IT services. Revenue from professional services is recognized as the services are performed based on SSP. Payment is due monthly as services are performed. Deferred Revenue Deferred revenue represents amounts invoiced to clients for which the services under contract have not been completed and revenue has not been recognized, including annual renewals of certain software subscriptions and customer deposits for implementations to be performed at a later date. Revenue is recognized ratably over the life of the software subscriptions as services are provided and at the point-in-time when implementations have been completed. (In thousands) March 31, 2018 Balance as of January 1, 2018 $ 9,937 Deferred revenue recorded 7,192 Less deferred revenue recognized as revenue (4,492 ) Balance as of March 31, 2018 $ 12,637 The $7.2 million of deferred revenue recorded during the period ended March 31, 2018 is primarily the annual renewals of certain software subscriptions billed during the first quarter of each year. The deferred revenue recognized as revenue during the period ending March 31, 2018 is primarily the periodic recognition of annual renewals that have been deferred until earned. Costs to Obtain and Fulfill a Contract with a Customer Costs to obtain a contract include the commission costs related to SaaS licensing agreements, which are capitalized and amortized ratably over the expected life of the customer. As a practical expedient, we generally recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset would have been one year or less, with the exception of commissions generated from TruBridge sales. TruBridge commissions, which are paid up to twelve months in advance, are capitalized and amortized over the prepayment period. Costs to obtain a contract are expensed within sales and marketing expenses in the accompanying condensed consolidated statements of income. Contract fulfillment costs related to the implementation of SaaS arrangements are capitalized and amortized ratably over the expected life of the customer. Costs to fulfill contracts consist of the payroll costs for the implementation of SaaS arrangements, including time for training, conversion, and installation that is necessary for the software to be utilized. Contract fulfillment costs are expensed within the caption "System sales and support - Cost of sales." Costs to obtain and fulfill contracts related to SaaS arrangements are included within the "Prepaid expenses and other" and "Other assets, net of current portion" line items on our condensed consolidated balance sheets. (In thousands) March 31, 2018 Balance as of January 1, 2018 $ 3,775 Costs to obtain and fulfill contracts recorded 883 Less costs to obtain and fulfill contracts recognized as expense (1,050 ) Balance as of March 31, 2018 $ 3,608 Significant Judgments Our contracts with clients often include promises to transfer multiple products and services to a customer. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Judgment is required to determine SSP for each distinct performance obligation. We use observable SSP for items that are sold on a stand-alone basis to similarly situated clients at unit prices within a sufficiently narrow range. For performance obligations that are sold to different clients for a broad range of amounts, or for performance obligations that are never sold on a stand-alone basis, the residual method in determining SSP is applied and requires significant judgment. Allocating the transaction price, including estimating SSP of promised goods and services for contracts with discounts or variable consideration, may require significant judgment. Due to the short time frame of the implementation cycle, discount allocation is immaterial as revenue is recognized net of discounts within the same reporting period. In scenarios where the Company enters into a contract that includes both a software license and BPS or other services that are charged based on volume of services rendered, the Company allocates variable amounts entirely to a distinct good or service. The terms of the variable payment relate specifically to the entity’s efforts to satisfy that performance obligation. Significant judgment is required in determining the expected life of a customer, which is the amortization period for costs to obtain and fulfill a contract that have been capitalized. The Company determined that the expected life of the customer is not materially different from the initial contract term based on the characteristics of the SaaS offering. Remaining Performance Obligations Disclosures regarding remaining performance obligations are not considered material as the overwhelming majority of the Company's remaining performance obligations either (a) are related to contracts with an expected duration of one year or less, or (b) exhibit revenue recognition in the amount to which the Company has the right to invoice.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment was comprised of the following at March 31, 2018 and December 31, 2017 : (In thousands) March 31, December 31, Land $ 2,848 $ 2,848 Buildings and improvements 8,240 8,240 Computer equipment 3,329 3,269 Leasehold improvements 5,001 5,001 Office furniture and fixtures 2,865 2,865 Automobiles 70 70 22,353 22,293 Less: accumulated depreciation (11,130 ) (10,601 ) Property and equipment, net $ 11,223 $ 11,692

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2018
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES Other accrued liabilities was comprised of the following at March 31, 2018 and December 31, 2017 : (In thousands) March 31, December 31, Salaries and benefits $ 5,582 $ 8,432 Severance 676 1,139 Commissions 952 2,416 Self-insurance reserves 1,020 1,024 Contingent consideration 615 586 Other 694 501 $ 9,539 $ 14,098 The accrued contingent consideration depicted above 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 in accordance with the agreement.

NET INCOME PER SHARE

NET INCOME PER SHARE	3 Months Ended
	Mar. 31, 2018
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, 2018 March 31, 2017 Net income $ 3,967 $ 246 Less: Net income attributable to participating securities (121 ) (2 ) Net income attributable to common stockholders $ 3,846 $ 244 Weighted average shares outstanding used in basic per common share computations 13,475 13,374 Add: Dilutive potential common shares — — Weighted average shares outstanding used in diluted per common share computations 13,475 13,374 Basic EPS $ 0.29 $ 0.02 Diluted EPS $ 0.29 $ 0.02 During 2018, performance share awards were granted to certain executive officers and key employees of the Company that will result in the issuance of time-vesting restricted stock if the predefined performance criteria are met. The awards provide for an aggregate target of 184,776 shares, none of which have been included in the calculation of diluted EPS for the three months ended March 31, 2018 because the related threshold award performance level has not been achieved as of March 31, 2018 . See Note 8 - Stock-based Compensation for more information.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2018
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, 2018 decreased to 32.4% from 83.6% for the three months ended March 31, 2017 . Our effective tax rate for the three months ended March 31, 2018 was impacted by the Tax Cuts and Jobs Act, which reduced our corporate federal rate from 35% to 21% effective at the beginning of 2018. The first quarter of 2018 also included a $0.4 million shortfall tax expense related to stock-based compensation that increased the effective rate by 6% . During the first quarter of 2017 we experienced a shortfall tax expense related to stock-based compensation of $0.8 million that increased the effective rate by 51% .

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Stock-based compensation expense 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, 2018 and 2017 , included in the condensed consolidated statements of income: Three Months Ended (In thousands) March 31, 2018 March 31, 2017 Costs of sales $ 439 $ 318 Operating expenses 1,500 963 Pre-tax stock-based compensation expense 1,939 1,281 Less: income tax effect (427 ) (500 ) Net stock-based compensation expense $ 1,512 $ 781 The Company's stock-based compensation awards are in the form of restricted stock and performance share awards granted pursuant to the Company's 2012 Restricted Stock Plan for Non-Employee Directors and Amended and Restated 2014 Incentive Plan (the "Plans"). As of March 31, 2018 , there was $20.4 million of unrecognized compensation expense related to unvested stock-based compensation arrangements granted under the Plans, which is expected to be recognized over a weighted-average period of 2.4 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 three 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, 2018 and 2017 is as follows: Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 309,195 $ 38.36 184,885 $ 54.63 Granted 148,841 30.20 2,820 26.60 Performance share awards settled through the issuance of restricted stock 177,395 29.94 — — Vested (55,907 ) 54.20 (64,378 ) 54.45 Unvested restricted stock outstanding at end of period 579,524 $ 32.16 123,327 $ 54.07 Performance Share Awards The Company grants performance share awards to executive officers and certain key employees under the Amended and Restated 2014 Incentive Plan. The number of shares of common stock earned and issuable under each award is determined at the end of each one-year or three-year 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. The three-year performance share awards include a modifier to the total number of shares earned based on the Company's total shareholder return ("TSR") compared to an industry index. If certain levels of the performance objective are met, the award results in the issuance of shares of restricted stock or common stock corresponding to such level. One-year performance share awards 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. Three-year performance share awards result in the issuance of shares of common stock that are not subject to time-based vesting at the conclusion of the three-year performance period if earned. In the event that the Company's financial performance meets the predetermined target for the performance objective of the one-year and three-year performance share awards, the Company will issue each award recipient the number of shares of restricted stock or common stock, as applicable, 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 total number of shares issued for the three-year performance share award may be increased, decreased, or unchanged based on the TSR modifier described above. 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 one-year performance share awards is the quoted market value of CPSI's common stock on the grant date less the present value of the expected dividends not received during the relevant period. The TSR modifier applicable to the three-year performance share awards is considered a market condition and therefore is reflected in the grant date fair value of the award. A Monte Carlo simulation has been used to account for this market condition in the grant date fair value of the award. Expense of one-year performance share awards 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. Expense of three-year performance share awards is recognized using ratable straight-line amortization over the three-year performance period. 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, 2018 and 2017 is as follows, based on the target award amounts set forth in the performance share award agreements: Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 189,325 $ 29.94 77,594 $ 49.64 Granted 184,776 30.15 56,711 25.13 Forfeited or unearned (11,930 ) 29.94 (77,594 ) 49.64 Performance share awards settled through the issuance of restricted stock (177,395 ) 29.94 — — Performance share awards outstanding at end of period 184,776 $ 30.15 56,711 $ 25.13

FINANCING RECEIVABLES

FINANCING RECEIVABLES	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
FINANCING RECEIVABLES	FINANCING RECEIVABLES Short-Term Payment Plans The Company provides fixed monthly payment arrangements ("short-term payment plans") over terms ranging from three to twelve months for meaningful use stage three and other add-on software installations. As a practical expedient, we do not adjust the amount of consideration recognized as revenue for the financing component as unearned income when we expect payment within one year or less. These receivables, included in the current portion of financing receivables, were comprised of the following at March 31, 2018 and December 31, 2017 : (In thousands) March 31, December 31, Short-term payment plans, gross $ 8,243 $ 9,081 Less: allowance for losses (565 ) (638 ) Short-term payment plans, net $ 7,678 $ 8,443 Long-Term Financing Arrangements Additionally, the Company provides financing for purchases of its information and patient care systems to certain healthcare providers under long-term financing arrangements expiring in various years through 2025 . Under long-term financing arrangements, the transaction price is adjusted by a discount rate that reflects market conditions that would be used for a separate financing transaction between the Company and licensee at contract conception, and takes into account the credit characteristics of the licensee and market interest rates as of the date of the agreement. As such, the amount of fixed fee revenue recognized at the beginning of the license term will be reduced by the calculated financing component. As payments are received from the licensee, the Company recognizes a portion of the financing component as interest income, reported as other income in the condensed consolidated statements of income. These receivables typically have terms from two to seven years. The components of these receivables were as follows at March 31, 2018 and December 31, 2017 : (In thousands) March 31, December 31, Long-term financing arrangements, gross $ 25,376 $ 22,968 Less: allowance for losses (1,729 ) (2,606 ) Less: unearned income (2,598 ) (2,265 ) Long-term financing arrangements, net $ 21,049 $ 18,097 Future minimum payments to be received subsequent to March 31, 2018 are as follows: (In thousands) Years Ended December 31, 2018 $ 6,642 2019 7,386 2020 4,782 2021 3,746 2022 2,108 Thereafter 712 Total minimum payments to be received 25,376 Less: allowance for losses (1,729 ) Less: unearned income (2,598 ) Receivables, net $ 21,049 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, 2018 and year ended December 31, 2017 : (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period March 31, 2018 $ 3,244 $ 246 $ (1,196 ) $ — $ 2,294 December 31, 2017 $ 2,198 $ 1,823 $ (777 ) $ — $ 3,244 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 long-term financing arrangements within our target market of 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 community hospitals, the most notable of which relate to enacted and potential changes in Medicare and Medicaid reimbursement rates as 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. 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, 2018 and December 31, 2017 : (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due March 31, 2018 $ 1,267 $ 314 $ 87 $ 1,668 December 31, 2017 $ 980 $ 171 $ — $ 1,151 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 financing receivables, net of current portion, 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, Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: 1 to 90 Days Past Due $ 12,482 $ 11,300 91 to 180 Days Past Due 3,844 3,727 181 + Days Past Due 993 967 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 17,319 $ 15,994 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 5,459 4,709 Total financing receivables with contractual maturities of one year or less 8,243 9,081 Less: allowance for losses (2,294 ) (3,244 ) Total financing receivables $ 28,727 $ 26,540

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Our purchased definite-lived intangible assets as of March 31, 2018 and December 31, 2017 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2017 and March 31, 2018 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization as of December 31, 2017 (12,937 ) (1,682 ) (5,968 ) (20,587 ) Net intangible assets as of December 31, 2017 69,363 9,218 18,132 96,713 Accumulated amortization for period ended March 31, 2018 (1,635 ) (213 ) (754 ) (2,602 ) Net intangible assets as of March 31, 2018 $ 67,728 $ 9,005 $ 17,378 $ 94,111 Weighted average remaining years of useful life 11 13 6 10 The following table represents the remaining amortization of definite-lived intangible assets as of March 31, 2018 : (In thousands) For the year ended December 31, 2018 $ 7,804 2019 10,112 2020 10,106 2021 10,066 2022 10,066 Due thereafter 45,957 Total $ 94,111 The following table sets forth the change in the carrying amount of goodwill by segment for the three months ended March 31, 2018 : (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2017 $ 97,095 $ 29,570 $ 13,784 $ 140,449 Goodwill impairment — — — — Balance as of March 31, 2018 $ 97,095 $ 29,570 $ 13,784 $ 140,449 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.

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt was comprised of the following at March 31, 2018 and December 31, 2017 : (In thousands) March 31, 2018 December 31, 2017 Term loan facility $ 106,820 $ 115,538 Revolving credit facility 36,313 27,983 Capital lease obligation 488 565 Debt obligations 143,621 144,086 Less: unamortized debt issuance costs (1,565 ) (1,652 ) Debt obligation, net 142,056 142,434 Less: current portion (5,825 ) (5,820 ) Long-term debt $ 136,231 $ 136,614 As of March 31, 2018 , the carrying value of debt approximates the fair value due to the variable interest rate, which reflects the market rate. Credit Agreement In conjunction with our acquisition of HHI in January 2016, we entered into a syndicated credit agreement (the "Previous Credit Agreetment") with Regions Bank ("Regions") serving as administrative agent, which provided for a $125 million term loan facility (the "Previous Term Loan Facilty") and a $50 million revolving credit facility (the "Previous Revolving Credit Facility"). On October 13, 2017, we entered into a Second Amendment (the "Second Amendment") to refinance and decrease the aggregate committed size of the credit facilities from $175 million to $162 million , which included a $117 million term loan facility (the "Amended Term Loan Facility") and a $45 million revolving credit facility (the "Amended Revolving Credit Facility" and, together with the Amended Term Loan Facility, the "Amended Credit Facilities"). On February 8, 2018, we entered into a Third Amendment (the "Third Amendment") to the Amended Credit Agreement to increase the aggregate principle amount of the Amended Credit Facilities from $162 million to $167 million , which includes the $117 million Amended Term Loan Facility and a $50 million Amended Revolving Credit Facility. Each of the Amended Credit Facilities continues to bear interest at a rate per annum equal to an applicable margin plus, at our option, either (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). The applicable margin range for LIBOR loans and the letter of credit fee ranges from 2.00% to 3.50% . The applicable margin range for base rate loans ranges from 1.00% to 2.50% , in each case based on the Company's consolidated leverage ratio. Principal payments with respect to the Amended Term Loan Facility are due on the last day of each fiscal quarter beginning December 31, 2017, with quarterly principal payments of approximately $1.46 million through September 30, 2019, approximately $2.19 million through September 30, 2021 and approximately $2.93 million through September 30, 2022, with the maturity on October 13, 2022 or such earlier date as the obligations under the Amended Credit Agreement become due and payable pursuant to the terms of the Amended Credit Agreement (the "Amended Maturity Date"). Any principal outstanding under the Amended Revolving Credit Facility is due and payable on the Amended 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, 2018 : (In thousands) 2018 $ 4,626 2019 6,831 2020 8,775 2021 9,506 2022 113,883 Thereafter — $ 143,621 The Amended Credit Facilities 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 Amended Credit Agreement are also guaranteed by the Subsidiary Guarantors. The Amended Credit Agreement, as amended by the Third Amendment, provides incremental facility capacity of $50 million , subject to certain conditions. The Amended 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 the Company's equity securities or payments to redeem, repurchase or retire the Company's equity securities (which are subject to our compliance, on a pro forma basis to give effect to the restricted payment, with the fixed charge coverage ratio and consolidated leverage ratio described below); enter into certain restrictive agreements; make investments, loans and acquisitions; merge or consolidate with any other person; dispose of assets; enter into sale and leaseback transactions; engage in transactions with affiliates; and materially alter the business we conduct. The Amended Credit Agreement requires the Company to maintain a minimum fixed charge coverage ratio of 1.25 :1.00 throughout the duration of such agreement. Under the Amended Credit Agreement, the Company is required to comply with a maximum consolidated leverage ratio of 3.95 :1.00 through December 31, 2017 and 3.50 :1.00 from January 1, 2018 and thereafter. The Amended Credit Agreement also contains customary representations and warranties, affirmative covenants and events of default. We believe that we were in compliance with the covenants contained in the Amended Credit Agreement as of March 31, 2018 . The Amended Credit Agreement requires the Company to mandatorily prepay the Amended Credit Facilities with (i) 75% of excess cash flow (minus certain specified other payments) during each of the fiscal years ending December 31, 2017 and December 31, 2018 and (ii) 50% of excess cash flow (minus certain specified other payments) during the fiscal year ending December 31, 2019 and thereafter. The Company is permitted to voluntarily prepay the Amended Credit Facilities 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. The excess cash flow mandatory prepayment requirement of the Amended Credit Agreement resulted in a $7.3 million prepayment on the Amended Term Loan Facility during the first quarter of 2018 related to excess cash flow generated by the Company during 2017. This mandatory prepayment was funded by drawing down on the Amended Revolving Credit Facility, as excess cash flow generated by the Company during 2017 was primarily used to voluntarily prepay amounts due under the Amended Revolving Credit Facility.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2018
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, 2018
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 in accordance with the agreement. The following table summarizes the carrying amounts and fair value of the contingent consideration at March 31, 2018 : Fair Value at March 31, 2018 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 3/31/2018 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 615 $ — $ — $ 615 Total $ 615 $ — $ — $ 615 The following table summarizes the carrying amounts and fair value of the contingent consideration at December 31, 2017 : Fair Value at December 31, 2017 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2017 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 586 $ — $ — $ 586 Total $ 586 $ — $ — $ 586 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, 2018
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. The following table presents a summary of the revenues and gross profits of our three operating segments for the three months ended March 31, 2018 and 2017 : Three Months Ended March 31, (In thousands) 2018 2017 Revenues: Acute Care EHR Recurring revenue $ 28,134 $ 28,538 Non-recurring revenue 12,048 8,592 Total Acute Care EHR revenue 40,182 37,130 Post-acute Care EHR Recurring revenue 4,831 5,078 Non-recurring revenue 738 1,215 Total Post-acute Care EHR revenue 5,569 6,293 TruBridge 25,131 20,652 Total revenues $ 70,882 $ 64,075 Cost of sales: Acute Care EHR $ 16,756 $ 17,499 Post-acute Care EHR 1,661 2,013 TruBridge 13,380 11,863 Total cost of sales $ 31,797 $ 31,375 Gross profit: Acute Care EHR $ 23,426 $ 19,631 Post-acute Care EHR 3,908 4,280 TruBridge 11,751 8,789 Total gross profit $ 39,085 $ 32,700 Corporate operating expenses $ (31,437 ) $ (29,466 ) Other income 198 70 Interest expense (1,978 ) (1,807 ) Income before taxes $ 5,868 $ 1,497

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On May 3, 2018, the Company announced a dividend for the second quarter of 2018 in the amount of $0.10 per share, payable on June 1, 2018, to stockholders of record as of the close of business on May 17, 2018.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2018
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, 2017 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, 2017 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017 .
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, 2018, our interface services team, which provides the design, development, implementation, and support services for all interfaces for data exchange from the CPSI applications, was previously considered a part of our product development division and has been integrated with our acute care client service team. This transition will work to create a consistent, personal, and convenient service experience for our clients characterized by transparent communication with prompt resolution. With this change, the payroll and related costs of this group of employees that were formerly included within the caption "Product development" on our condensed consolidated statements of income are now included within the caption "System sales and support - Cost of sales." These reclassification 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, 2017 have been reclassified to conform to the current presentation.
Revenue Recognition	REVENUE RECOGNITION Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under ASC 606 to: (1) identify the contract with the client, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Revenue is recognized net of shipping charges and any taxes collected from clients, which are subsequently remitted to governmental authorities. System Sales and Support The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, and training, hardware and software application support and hardware maintenance services to acute care and post-acute care community hospitals. Non-recurring Revenues • Perpetual software licenses, installation, conversion, and related training are not considered separate and distinct performance obligations due to the proprietary nature of our software and are, therefore, accounted for as a single performance obligation on a module-by-module basis. Revenue is recognized as each module's implementation is completed based on the module's stand-alone selling price ("SSP"), net of discounts. Fees for licenses, installation, conversion, and related training are typically due in three installments: (1) at placement of order, (2) upon installation of software and commencement of training, and (3) upon satisfactory completion of monthly accounting cycle or end-of-month operation by application and as applicable for each application. Often, short-term and/or long-term financing arrangements are provided for software implementations; refer to Note 9 - Financing Receivables for further information. Electronic health records ("EHR") implementations include a system warranty that terminates thirty days from the software go-live date, the date of which the client begins using the system in a live environment. • Hardware revenue is recognized separately from software licenses at the point in time it is delivered to the client. The SSP of hardware is cost plus a reasonable margin. Payment is generally due upon delivery of the hardware to the client. Standard manufacturer warranties apply for hardware. Recurring Revenues • Software application support and hardware maintenance services sold with software licenses and hardware are separate and distinct performance obligations. Revenue for support and maintenance services is recognized based on SSP, which is the renewal price, ratably over the life of the contact, which is generally three to five years. Payment is due monthly for support services provided. • Subscriptions to third party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin. Payment is due monthly for subscriptions to third party content. • Software as a Service ("SaaS") arrangements for EHR software and related conversion and training services are considered a single performance obligation. Revenue is recognized on a monthly basis as the SaaS service is provided to the client over the contract term. Payment is due monthly for SaaS services provided. Refer to Note 14 - Segment Reporting, for further information, including revenue by client base (acute care or post-acute care) bifurcated by recurring and non-recurring revenue. TruBridge TruBridge provides an array of business processing services ("BPS") consisting of accounts receivable management, private pay services, insurance services, medical coding, electronic billing, statement processing, payroll processing, and contract management. Fees are recognized over the period of the client contractual relationship as the services are performed based on the SSP, net of discounts. Fees for many of these services are invoiced, and revenue recognized accordingly, based on the volume of transactions or a percentage of client accounts receivable collections. Payment is due monthly for BPS with certain amounts varying based on utilization and/or volumes. TruBridge also provides professional IT services. Revenue from professional services 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 expense 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 2018 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 prior revenue recognition guidance. This guidance was effective for fiscal years and interim periods within those years beginning after December 15, 2017, which was effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. We adopted this new accounting standard codified as Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers , and the related amendments ("new revenue standard") during the first quarter of 2018 and have applied it to all contracts using the modified retrospective method, pursuant to which the cumulative effect of initially applying the new revenue standard is recognized as an adjustment to retained earnings and impacted balance sheet line items as of January 1, 2018, the date of adoption. The comparative previous period information continues to be reported under the accounting standards in effect for that period. We completed an assessment of our systems, data, and processes that are affected by the implementation of this new revenue standard and have concluded that this standard does not significantly alter revenue recognition practices for our system sales and support and TruBridge revenue streams. The impact on our revenue recognition is limited to deferring and amortizing implementation fees over the contract life related to our Rycan revenue cycle management product, in which we previously recognized revenue as implementation was completed. Rycan implementation fees totaled $1.6 million in 2017, less than 1% of our 2017 revenues. The balance sheet impact of the deferred revenue related to these fees was an increase of $1.8 million as of the date of adoption. Also impacting deferred revenue was a decrease of $0.6 million related to previous billings which no longer required deferred recognition as of the date of adoption. In addition to revenue recognition, the new revenue standard impacts our consolidated financial statements with respect to the capitalization of certain commissions and contract fulfillment costs which were previously expensed as incurred. Commissions and contract fulfillment costs related to the implementation of software as a service arrangements are now capitalized and amortized over the expected life of the customer. TruBridge commissions, which are paid up to twelve months in advance, are now capitalized and amortized over the prepayment period. The balance sheet impact of the prepaid assets was an increase of $3.8 million as of the date of adoption. Due to the aforementioned changes in assets and liabilities related to the adoption of the new revenue standard, our deferred tax liability increased $0.6 million as of the date of adoption. In total, the adoption of ASU 2014-09 resulted in a net increase in retained earnings of $2.0 million as of the date of adoption. In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on our condensed consolidated income statements and balance sheet were as follows: For the period ended March 31, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 25,131 $ 25,072 $ 59 Cost of sales: System sales and support 18,417 18,350 67 Gross profit 39,085 39,093 (8 ) Sales and marketing 7,714 7,614 100 Operating income 7,648 7,756 (108 ) Provision for income taxes 1,901 1,924 (23 ) Net income $ 3,967 $ 4,052 $ (85 ) March 31, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Balance Sheet Prepaid assets and other $ 5,935 $ 3,518 $ 2,417 Other assets, net of current 1,191 — 1,191 Total assets 325,385 321,777 3,608 Deferred revenue 12,637 11,465 1,172 Deferred tax liability 6,019 5,468 551 Total liabilities 182,817 181,094 1,723 Retained earnings $ (14,463 ) $ (16,348 ) $ 1,885 The effect of the changes in balance sheet accounts resulting from the adoption of the new revenue standard are primarily due to the beginning adjustments for adoption mentioned above, accompanied by incremental changes resulting from activity during the period ending March 31, 2018. Refer to Note 3 - Revenue Recognition for more information on period activity. The new revenue standard requirements did not impact our net cash provided by or used in operating, investing, or financing cash flows on our condensed consolidated statements of cash flows, although components within changes in operating assets and liabilities were immaterially impacted by adoption. 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 was effective for fiscal years and interim periods within those years beginning after December 15, 2017, which was effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. The adoption of ASU 2016-15 did not have a material effect on our 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 was effective for fiscal years and interim periods within those years beginning after December 15, 2017, and will be applied prospectively to any transactions occurring within the period of adoption. The adoption of ASU 2017-01 did not have a material effect on our financial statements. New Accounting Standards Yet to be Adopted 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 will be 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. 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, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Amounts Reclassified	Amounts presented for the three months ended March 31, 2017 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three months ended March 31, 2017 : (In thousands) As previously reported Reclassifications As reclassified Costs of sales: System sales and support $ 18,655 $ 857 $ 19,512 Operating expenses: Product development $ 8,934 $ (857 ) $ 8,077

RECENT ACCOUNTING PRONOUNCEME24

RECENT ACCOUNTING PRONOUNCEMENTS - (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	In accordance with the new revenue standard requirements, the disclosure of the impact of adoption on our condensed consolidated income statements and balance sheet were as follows: For the period ended March 31, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 25,131 $ 25,072 $ 59 Cost of sales: System sales and support 18,417 18,350 67 Gross profit 39,085 39,093 (8 ) Sales and marketing 7,714 7,614 100 Operating income 7,648 7,756 (108 ) Provision for income taxes 1,901 1,924 (23 ) Net income $ 3,967 $ 4,052 $ (85 ) March 31, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Balance Sheet Prepaid assets and other $ 5,935 $ 3,518 $ 2,417 Other assets, net of current 1,191 — 1,191 Total assets 325,385 321,777 3,608 Deferred revenue 12,637 11,465 1,172 Deferred tax liability 6,019 5,468 551 Total liabilities 182,817 181,094 1,723 Retained earnings $ (14,463 ) $ (16,348 ) $ 1,885

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	3 Months Ended
	Mar. 31, 2018
Accounting Policies [Abstract]
Schedule of Contract with Customer, Asset and Liability	(In thousands) March 31, 2018 Balance as of January 1, 2018 $ 3,775 Costs to obtain and fulfill contracts recorded 883 Less costs to obtain and fulfill contracts recognized as expense (1,050 ) Balance as of March 31, 2018 $ 3,608 Deferred revenue represents amounts invoiced to clients for which the services under contract have not been completed and revenue has not been recognized, including annual renewals of certain software subscriptions and customer deposits for implementations to be performed at a later date. Revenue is recognized ratably over the life of the software subscriptions as services are provided and at the point-in-time when implementations have been completed. (In thousands) March 31, 2018 Balance as of January 1, 2018 $ 9,937 Deferred revenue recorded 7,192 Less deferred revenue recognized as revenue (4,492 ) Balance as of March 31, 2018 $ 12,637

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment was comprised of the following at March 31, 2018 and December 31, 2017 : (In thousands) March 31, December 31, Land $ 2,848 $ 2,848 Buildings and improvements 8,240 8,240 Computer equipment 3,329 3,269 Leasehold improvements 5,001 5,001 Office furniture and fixtures 2,865 2,865 Automobiles 70 70 22,353 22,293 Less: accumulated depreciation (11,130 ) (10,601 ) Property and equipment, net $ 11,223 $ 11,692

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2018
Payables and Accruals [Abstract]
Other Accrued Liabilities	Other accrued liabilities was comprised of the following at March 31, 2018 and December 31, 2017 : (In thousands) March 31, December 31, Salaries and benefits $ 5,582 $ 8,432 Severance 676 1,139 Commissions 952 2,416 Self-insurance reserves 1,020 1,024 Contingent consideration 615 586 Other 694 501 $ 9,539 $ 14,098

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2018
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, 2018 March 31, 2017 Net income $ 3,967 $ 246 Less: Net income attributable to participating securities (121 ) (2 ) Net income attributable to common stockholders $ 3,846 $ 244 Weighted average shares outstanding used in basic per common share computations 13,475 13,374 Add: Dilutive potential common shares — — Weighted average shares outstanding used in diluted per common share computations 13,475 13,374 Basic EPS $ 0.29 $ 0.02 Diluted EPS $ 0.29 $ 0.02

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2018
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, 2018 and 2017 , included in the condensed consolidated statements of income: Three Months Ended (In thousands) March 31, 2018 March 31, 2017 Costs of sales $ 439 $ 318 Operating expenses 1,500 963 Pre-tax stock-based compensation expense 1,939 1,281 Less: income tax effect (427 ) (500 ) Net stock-based compensation expense $ 1,512 $ 781
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, 2018 and 2017 is as follows: Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 309,195 $ 38.36 184,885 $ 54.63 Granted 148,841 30.20 2,820 26.60 Performance share awards settled through the issuance of restricted stock 177,395 29.94 — — Vested (55,907 ) 54.20 (64,378 ) 54.45 Unvested restricted stock outstanding at end of period 579,524 $ 32.16 123,327 $ 54.07
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, 2018 and 2017 is as follows, based on the target award amounts set forth in the performance share award agreements: Three Months Ended March 31, 2018 Three Months Ended March 31, 2017 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 189,325 $ 29.94 77,594 $ 49.64 Granted 184,776 30.15 56,711 25.13 Forfeited or unearned (11,930 ) 29.94 (77,594 ) 49.64 Performance share awards settled through the issuance of restricted stock (177,395 ) 29.94 — — Performance share awards outstanding at end of period 184,776 $ 30.15 56,711 $ 25.13

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	3 Months Ended
	Mar. 31, 2018
Receivables [Abstract]
Schedule of Components of Short Term Payment Plans	These receivables, included in the current portion of financing receivables, were comprised of the following at March 31, 2018 and December 31, 2017 : (In thousands) March 31, December 31, Short-term payment plans, gross $ 8,243 $ 9,081 Less: allowance for losses (565 ) (638 ) Short-term payment plans, net $ 7,678 $ 8,443
Components of Lease Receivables	The components of these receivables were as follows at March 31, 2018 and December 31, 2017 : (In thousands) March 31, December 31, Long-term financing arrangements, gross $ 25,376 $ 22,968 Less: allowance for losses (1,729 ) (2,606 ) Less: unearned income (2,598 ) (2,265 ) Long-term financing arrangements, net $ 21,049 $ 18,097
Future Minimum Lease Payments to be Received	Future minimum payments to be received subsequent to March 31, 2018 are as follows: (In thousands) Years Ended December 31, 2018 $ 6,642 2019 7,386 2020 4,782 2021 3,746 2022 2,108 Thereafter 712 Total minimum payments to be received 25,376 Less: allowance for losses (1,729 ) Less: unearned income (2,598 ) Receivables, net $ 21,049
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, 2018 and year ended December 31, 2017 : (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period March 31, 2018 $ 3,244 $ 246 $ (1,196 ) $ — $ 2,294 December 31, 2017 $ 2,198 $ 1,823 $ (777 ) $ — $ 3,244
Analysis of Age of Financing Receivables Amounts	March 31, 2018 and December 31, 2017 : (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due March 31, 2018 $ 1,267 $ 314 $ 87 $ 1,668 December 31, 2017 $ 980 $ 171 $ — $ 1,151
Schedule of Financing Receivable Credit Quality Indicators	(In thousands) March 31, December 31, Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: 1 to 90 Days Past Due $ 12,482 $ 11,300 91 to 180 Days Past Due 3,844 3,727 181 + Days Past Due 993 967 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 17,319 $ 15,994 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 5,459 4,709 Total financing receivables with contractual maturities of one year or less 8,243 9,081 Less: allowance for losses (2,294 ) (3,244 ) Total financing receivables $ 28,727 $ 26,540

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-lived Intangible Assets	Our purchased definite-lived intangible assets as of March 31, 2018 and December 31, 2017 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2017 and March 31, 2018 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization as of December 31, 2017 (12,937 ) (1,682 ) (5,968 ) (20,587 ) Net intangible assets as of December 31, 2017 69,363 9,218 18,132 96,713 Accumulated amortization for period ended March 31, 2018 (1,635 ) (213 ) (754 ) (2,602 ) Net intangible assets as of March 31, 2018 $ 67,728 $ 9,005 $ 17,378 $ 94,111 Weighted average remaining years of useful life 11 13 6 10
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, 2018 : (In thousands) For the year ended December 31, 2018 $ 7,804 2019 10,112 2020 10,106 2021 10,066 2022 10,066 Due thereafter 45,957 Total $ 94,111
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, 2018 : (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2017 $ 97,095 $ 29,570 $ 13,784 $ 140,449 Goodwill impairment — — — — Balance as of March 31, 2018 $ 97,095 $ 29,570 $ 13,784 $ 140,449

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt was comprised of the following at March 31, 2018 and December 31, 2017 : (In thousands) March 31, 2018 December 31, 2017 Term loan facility $ 106,820 $ 115,538 Revolving credit facility 36,313 27,983 Capital lease obligation 488 565 Debt obligations 143,621 144,086 Less: unamortized debt issuance costs (1,565 ) (1,652 ) Debt obligation, net 142,056 142,434 Less: current portion (5,825 ) (5,820 ) Long-term debt $ 136,231 $ 136,614
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, 2018 : (In thousands) 2018 $ 4,626 2019 6,831 2020 8,775 2021 9,506 2022 113,883 Thereafter — $ 143,621

FAIR VALUE (Tables)

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis	The following table summarizes the carrying amounts and fair value of the contingent consideration at March 31, 2018 : Fair Value at March 31, 2018 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 3/31/2018 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 615 $ — $ — $ 615 Total $ 615 $ — $ — $ 615
Carrying Amounts and Fair Values of Certain Assets and Liabilities	The following table summarizes the carrying amounts and fair value of the contingent consideration at December 31, 2017 : Fair Value at December 31, 2017 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2017 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 586 $ — $ — $ 586 Total $ 586 $ — $ — $ 586

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2018
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, 2018 and 2017 : Three Months Ended March 31, (In thousands) 2018 2017 Revenues: Acute Care EHR Recurring revenue $ 28,134 $ 28,538 Non-recurring revenue 12,048 8,592 Total Acute Care EHR revenue 40,182 37,130 Post-acute Care EHR Recurring revenue 4,831 5,078 Non-recurring revenue 738 1,215 Total Post-acute Care EHR revenue 5,569 6,293 TruBridge 25,131 20,652 Total revenues $ 70,882 $ 64,075 Cost of sales: Acute Care EHR $ 16,756 $ 17,499 Post-acute Care EHR 1,661 2,013 TruBridge 13,380 11,863 Total cost of sales $ 31,797 $ 31,375 Gross profit: Acute Care EHR $ 23,426 $ 19,631 Post-acute Care EHR 3,908 4,280 TruBridge 11,751 8,789 Total gross profit $ 39,085 $ 32,700 Corporate operating expenses $ (31,437 ) $ (29,466 ) Other income 198 70 Interest expense (1,978 ) (1,807 ) Income before taxes $ 5,868 $ 1,497

BASIS OF PRESENTATION - Reclass

BASIS OF PRESENTATION - Reclassification (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Costs of sales:
System sales and support	$ 18,417	$ 19,512
Operating expenses:
Product development	$ 8,757	8,077
As previously reported
Costs of sales:
System sales and support		18,655
Operating expenses:
Product development		8,934
Reclassifications | Revised Presentation
Costs of sales:
System sales and support		857
Operating expenses:
Product development		$ (857)

RECENT ACCOUNTING PRONOUNCEME36

RECENT ACCOUNTING PRONOUNCEMENTS - (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2017	Mar. 31, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Deferred tax liability	$ 4,667	$ 6,019
Accumulated deficit	(19,006)	(14,463)
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09 [Member]
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Implementation fee revenue	$ 1,600
Implementation fee revenue as a percentage of total revenue (less than)	1.00%
Deferred revenue	$ 1,800
Deferred revenue recognized as revenue	(600)
Prepaid assets	3,800
Deferred tax liability		551
Accumulated deficit	$ 2,000	$ 1,885

RECENT ACCOUNTING PRONOUNCEME37

RECENT ACCOUNTING PRONOUNCEMENTS - Disclosure of the Impact of Adoption of Topic 606 (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017	Dec. 31, 2017
Condensed Consolidated Statements of Income
Revenue: TruBridge	$ 25,131	$ 20,652
System sales and support	18,417	19,512
Total gross profit	39,085	32,700
Sales and marketing	7,714	7,127
Operating income	7,648	3,234
Provision for income taxes	1,901	1,251
Net income	3,967	$ 246
Condensed Consolidated Balance Sheet
Prepaid expenses and other	5,935		$ 2,824
Other assets, net of current portion	1,191		0
Total assets	325,385		318,216
Deferred revenue	12,637		8,707
Deferred tax liability	6,019		4,667
Total liabilities	182,817		182,130
Accumulated deficit	(14,463)		(19,006)
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Condensed Consolidated Statements of Income
Revenue: TruBridge	25,072
System sales and support	18,350
Total gross profit	39,093
Sales and marketing	7,614
Operating income	7,756
Provision for income taxes	1,924
Net income	4,052
Condensed Consolidated Balance Sheet
Prepaid expenses and other	3,518
Other assets, net of current portion	0
Total assets	321,777
Deferred revenue	11,465
Deferred tax liability	5,468
Total liabilities	181,094
Accumulated deficit	(16,348)
Accounting Standards Update 2014-09 [Member] | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Condensed Consolidated Statements of Income
Revenue: TruBridge	59
System sales and support	67
Total gross profit	(8)
Sales and marketing	100
Operating income	(108)
Provision for income taxes	(23)
Net income	(85)
Condensed Consolidated Balance Sheet
Prepaid expenses and other	2,417
Other assets, net of current portion	1,191
Total assets	3,608
Deferred revenue	1,172
Deferred tax liability	551
Total liabilities	1,723
Accumulated deficit	$ 1,885		$ 2,000

REVENUE RECOGNITION (Detail)

REVENUE RECOGNITION (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Deferred revenue recorded	$ 7,192
Minimum
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Maintenance contract term	3 years
Maximum
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Maintenance contract term	5 years

REVENUE RECOGNITION Deferred Re

REVENUE RECOGNITION Deferred Revenue (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance as of January 1, 2018	$ 9,937
Deferred revenue recorded	7,192
Less deferred revenue recognized as revenue	(4,492)
Balance as of March 31, 2018	$ 12,637

REVENUE RECOGNITION Costs to ob

REVENUE RECOGNITION Costs to obtain and fulfill contracts (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Capitalized Contract Cost [Roll Forward]
Balance as of January 1, 2018	$ 3,775
Costs to obtain and fulfill contracts recorded	883
Less costs to obtain and fulfill contracts recognized as expense	(1,050)
Balance as of March 31, 2018	$ 3,608

Property and Equipment (Detail)

Property and Equipment (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 22,353	$ 22,293
Less: accumulated depreciation	(11,130)	(10,601)
Property and equipment, net	11,223	11,692
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	8,240	8,240
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,329	3,269
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,001	5,001
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,865	2,865
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 70	$ 70

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Salaries and benefits	$ 5,582	$ 8,432
Severance	676	1,139
Commissions	952	2,416
Self-insurance reserves	1,020	1,024
Contingent consideration	615	586
Other	694	501
Other accrued liabilities	$ 9,539	$ 14,098

NET INCOME PER SHARE (Detail)

NET INCOME PER SHARE (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Earnings Per Share, Basic and Diluted [Abstract]
Net income (loss)	$ 3,967	$ 246
Less: Net income attributable to participating securities	(121)	(2)
Net income attributable to common stockholders	$ 3,846	$ 244
Weighted average shares outstanding used in basic per common share computations (in shares)	13,475	13,374
Add: Dilutive potential common shares (in shares)	0	0
Weighted average shares outstanding used in diluted per common share computations (in shares)	13,475	13,374
Basic EPS (in dollars per share)	$ 0.29	$ 0.02
Diluted EPS (in dollars per share)	$ 0.29	$ 0.02

NET INCOME PER SHARE Narrative

NET INCOME PER SHARE Narrative (Details)	3 Months Ended
	Mar. 31, 2018shares
Earnings Per Share [Abstract]
Aggregate target (in shares)	184,776

INCOME TAXES (Detail)

INCOME TAXES (Detail) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Income Tax Disclosure [Abstract]
Effective tax rate percentage	32.40%	83.60%
Excess tax benefit	$ 0.4	$ 0.8
Increase in effective tax rate percentage	6.00%	51.00%

STOCK-BASED COMPENSATION - Tota

STOCK-BASED COMPENSATION - Total Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 1,939	$ 1,281
Less: income tax effect	(427)	(500)
Net stock-based compensation expense	1,512	781
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	$ 20,400
Period for recognition for which unrecognized compensation costs are expected to be recognized	2 years 5 months
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 439	318
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 1,500	$ 963

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Restricted Stock Activity (Detail) - Restricted Stock - $ / shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Shares
Nonvested stock outstanding at beginning of period, shares	309,195	184,885
Granted, shares	148,841	2,820
Performance share awards settled through the issuance of restricted stock, shares	177,395	0
Vested, shares	(55,907)	(64,378)
Nonvested stock outstanding at end of period, shares	579,524	123,327
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)	$ 38.36	$ 54.63
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.20	26.60
Settled, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.94	0
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	54.20	54.45
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 32.16	$ 54.07
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	3 years

STOCK-BASED COMPENSATION - Su48

STOCK-BASED COMPENSATION - Summary of Performance Share Awards (Detail) - Performance Shares - $ / shares	3 Months Ended
	Mar. 31, 2018	Mar. 31, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Shares
Nonvested stock outstanding at beginning of period, shares	189,325	77,594
Granted, shares	184,776	56,711
Forfeited or unearned, shares	(11,930)	(77,594)
Performance share awards settled through the issuance of restricted stock, shares	177,395	0
Nonvested stock outstanding at end of period, shares	184,776	56,711
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)	$ 29.94	$ 49.64
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.15	25.13
Forfeited or unearned, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.94	49.64
Settled, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.94	0
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 30.15	$ 25.13

FINANCING RECEIVABLES - Additio

FINANCING RECEIVABLES - Additional Information (Detail)	3 Months Ended
	Mar. 31, 2018
Loans and Leases Receivable Disclosure [Line Items]
Expiration period of sales type lease	through 2,025
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
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, 2018	Dec. 31, 2017
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, net	$ 15,482	$ 15,055
Short-Term Payment Plans
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, gross	8,243	9,081
Less: allowance for losses	(565)	(638)
Short-term payment plans, net	$ 7,678	$ 8,443

FINANCING RECEIVABLES - Sales-T

FINANCING RECEIVABLES - Sales-Type Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
Long-term financing arrangements, gross	$ 25,376	$ 22,968
Less: allowance for losses	(1,729)	(2,606)
Less: unearned income	(2,598)	(2,265)
Long-term financing arrangements, net	$ 21,049	$ 18,097

FINANCING RECEIVABLES - Future

FINANCING RECEIVABLES - Future Minimum Lease Payments (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Receivables [Abstract]
2,018	$ 6,642
2,019	7,386
2,020	4,782
2,021	3,746
2,022	2,108
Thereafter	712
Total minimum payments to be received	25,376	$ 22,968
Less: allowance for losses	(1,729)	(2,606)
Less: unearned income	(2,598)	$ (2,265)
Receivables, net	$ 21,049

FINANCING RECEIVABLES - Allowan

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Detail) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Allowance for Credit Losses on Financing Receivables [Roll Forward]
Balance at Beginning of Period	$ 3,244	$ 2,198
Provision	246	1,823
Charge-offs	(1,196)	(777)
Recoveries	0	0
Balance at End of Period	$ 2,294	$ 3,244

FINANCING RECEIVABLES - Analysi

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 1,668	$ 1,151
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	1,267	980
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	314	171
181 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total Past Due	$ 87	$ 0

FINANCING RECEIVABLES - Summary

FINANCING RECEIVABLES - Summary of Financing Receivables (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	$ 17,319	$ 15,994
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	5,459	4,709
Total financing receivables with contractual maturities of one year or less	8,243	9,081
Less: allowance for losses	(2,294)	(3,244)	$ (2,198)
Total financing receivables	28,727	26,540
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	12,482	11,300
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	3,844	3,727
181 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	$ 993	$ 967

INTANGIBLE ASSETS AND GOODWIL56

INTANGIBLE ASSETS AND GOODWILL - Definited-lived Intangible Assets (Detail) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017 and March 31, 2018		$ 117,300
Accumulated amortization for period ended March 31, 2018	$ (2,602)	(20,587)
Net intangible assets as of March 31, 2018	$ 94,111	96,713
Weighted average remaining years of useful life	10 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017 and March 31, 2018		82,300
Accumulated amortization for period ended March 31, 2018	$ (1,635)	(12,937)
Net intangible assets as of March 31, 2018	$ 67,728	69,363
Weighted average remaining years of useful life	11 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017 and March 31, 2018		10,900
Accumulated amortization for period ended March 31, 2018	$ (213)	(1,682)
Net intangible assets as of March 31, 2018	$ 9,005	9,218
Weighted average remaining years of useful life	13 years
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017 and March 31, 2018		24,100
Accumulated amortization for period ended March 31, 2018	$ (754)	(5,968)
Net intangible assets as of March 31, 2018	$ 17,378	$ 18,132
Weighted average remaining years of useful life	6 years

INTANGIBLE ASSETS AND GOODWIL57

INTANGIBLE ASSETS AND GOODWILL (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 7,804
2,019	10,112
2,020	10,106
2,021	10,066
2,022	10,066
Due thereafter	45,957
Net intangible assets as of March 31, 2018	$ 94,111	$ 96,713

INTANGIBLE ASSETS AND GOODWIL58

INTANGIBLE ASSETS AND GOODWILL - Schedule of Goodwill (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 140,449
Goodwill impairment	0
Goodwill, ending balance	140,449
Operating Segments | Acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	97,095
Goodwill impairment	0
Goodwill, ending balance	97,095
Operating Segments | Post-acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	29,570
Goodwill impairment	0
Goodwill, ending balance	29,570
Operating Segments | TruBridge
Goodwill [Roll Forward]
Goodwill, beginning balance	13,784
Goodwill impairment	0
Goodwill, ending balance	$ 13,784

LONG-TERM DEBT - Schedule of lo

LONG-TERM DEBT - Schedule of long-term debt (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt obligations	$ 143,621	$ 144,086
Capital lease obligation	488	565
Less: unamortized debt issuance costs	(1,565)	(1,652)
Debt obligation, net	142,056	142,434
Less: current portion	(5,825)	(5,820)
Long-term debt	136,231	136,614
Line of credit
Debt Instrument [Line Items]
Debt obligation, net	143,621
Line of credit | Term loan facility
Debt Instrument [Line Items]
Debt obligations	106,820	115,538
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Debt obligations	$ 36,313	$ 27,983

LONG-TERM DEBT (Detail)

LONG-TERM DEBT (Detail) - USD ($)	1 Months Ended	3 Months Ended		12 Months Ended		21 Months Ended	24 Months Ended	57 Months Ended
	Jan. 31, 2016	Mar. 31, 2018	Dec. 31, 2017	Sep. 30, 2022	Dec. 31, 2017	Sep. 30, 2019	Sep. 30, 2021	Oct. 13, 2022	Feb. 08, 2018	Feb. 07, 2018	Oct. 13, 2017
Debt Instrument [Line Items]
Amount of credit facility									$ 167,000,000		$ 162,000,000
Current borrowing capacity										$ 162,000,000	175,000,000
Prepayment of debt		$ 7,300,000
Line of credit
Debt Instrument [Line Items]
Line of credit facility, incremental facility capacity									50,000,000
Fixed charge coverage ratio, minimum		125.00%
Consolidated leverage ratio, maximum			395.00%
Prepayment amount from excess cash flow, current year and next twelve months, percentage					75.00%
Prepayment amount from excess cash flow, year two and thereafter, percentage					50.00%
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Amount of credit facility	$ 50,000,000								50,000,000		45,000,000
Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Line of credit | Revolving credit facility | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Line of credit | Term loan facility
Debt Instrument [Line Items]
Amount of credit facility	$ 125,000,000								$ 117,000,000		$ 117,000,000
Minimum | Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Minimum | Line of credit | Revolving credit facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Maximum | Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%
Maximum | Line of credit | Revolving credit facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Scenario, Forecast | Line of credit
Debt Instrument [Line Items]
Consolidated leverage ratio, maximum								350.00%
Scenario, Forecast | Line of credit | Term loan facility
Debt Instrument [Line Items]
Periodic payment, principal				$ 2,930,000		$ 1,460,000	$ 2,190,000

LONG-TERM DEBT - Annual Future

LONG-TERM DEBT - Annual Future Maturities (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt obligation, net	$ 142,056	$ 142,434
Line of credit
Debt Instrument [Line Items]
2,017	4,626
2,018	6,831
2,019	8,775
2,020	9,506
2,021	113,883
Thereafter	0
Debt obligation, net	$ 143,621

FAIR VALUE (Detail)

FAIR VALUE (Detail) - USD ($) $ in Thousands	Mar. 31, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 615	$ 586
Total financial liabilities	615	586
(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	615	586
Total financial liabilities	$ 615	$ 586

SEGMENT REPORTING (Detail)

SEGMENT REPORTING (Detail) $ in Thousands	3 Months Ended
	Mar. 31, 2018USD ($)segment	Mar. 31, 2017USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment	3
Total revenues	$ 70,882	$ 64,075
Total cost of sales	31,797	31,375
Total gross profit	39,085	32,700
Corporate operating expenses	(31,437)	(29,466)
Other income	198	70
Interest expense	(1,978)	(1,807)
Income before taxes	5,868	1,497
Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	40,182	37,130
Total cost of sales	16,756	17,499
Total gross profit	23,426	19,631
Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	5,569	6,293
Total cost of sales	1,661	2,013
Total gross profit	3,908	4,280
Operating Segments | TruBridge
Segment Reporting Information [Line Items]
Total revenues	25,131	20,652
Total cost of sales	13,380	11,863
Total gross profit	11,751	8,789
Corporate
Segment Reporting Information [Line Items]
Corporate operating expenses	(31,437)	(29,466)
Recurring revenue | Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	28,134	28,538
Recurring revenue | Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	4,831	5,078
Non-recurring revenue | Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	12,048	8,592
Non-recurring revenue | Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total revenues	$ 738	$ 1,215

SUBSEQUENT EVENTS (Detail)

SUBSEQUENT EVENTS (Detail) - $ / shares	May 03, 2018	Mar. 31, 2018	Mar. 31, 2017
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)		$ 0.10	$ 0.25
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)	$ 0.10