TruBridge (TBRG) 10-Q 8 May 19 2019 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2019	May 07, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	COMPUTER PROGRAMS & SYSTEMS INC
Entity Central Index Key	0001169445
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Mar. 31, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q1
Amendment Flag	false
Trading Symbol	CPSI
Emerging Growth Company	false
Smaller Reporting Company	false
Entity Common Stock, Shares Outstanding		14,355,180

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 4,409	$ 5,732
Accounts receivable, net of allowance for doubtful accounts of $2,080 and $2,124, respectively	39,434	40,474
Financing receivables, current portion, net	14,466	15,059
Inventories	1,750	1,498
Prepaid income taxes	2,275	2,120
Prepaid expenses and other	5,898	5,055
Total current assets	68,232	69,938
Property and equipment, net	10,987	10,875
Operating lease assets	5,882
Financing receivables, net of current portion	19,662	19,263
Other assets, net of current portion	924	995
Intangible assets, net	83,703	86,226
Goodwill	140,449	140,449
Total assets	329,839	327,746
Current liabilities:
Accounts payable	6,907	5,668
Current portion of long-term debt	8,597	6,486
Deferred revenue	10,899	10,201
Accrued vacation	4,347	3,929
Other accrued liabilities	9,061	12,219
Total current liabilities	39,811	38,503
Long-term debt, net of current portion	115,448	124,583
Operating lease liabilities, net of current portion	4,608
Deferred tax liabilities	5,731	4,877
Total liabilities	165,598	167,963
Stockholders’ equity:
Common stock, $0.001 par value; 30,000 shares authorized; 14,356 and 14,083 shares issued and outstanding, respectively	14
Additional paid-in capital	167,229
Accumulated deficit	(3,002)
Total stockholders’ equity	164,241	159,783
Total liabilities and stockholders’ equity	$ 329,839	$ 327,746

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 2,080	$ 2,124
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)	14,356,000	14,083,000
Common stock, shares outstanding (in shares)	14,356,000	14,083,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Sales revenues:
Total sales revenues	$ 69,141	$ 70,882
Costs of sales:
System sales and support	18,337	18,417
TruBridge	13,689	13,380
Total costs of sales	32,026	31,797
Gross profit	37,115	39,085
Operating expenses:
Product development	9,228	8,757
Sales and marketing	7,492	7,714
General and administrative	11,824	12,364
Amortization of acquisition-related intangibles	2,523	2,602
Total operating expenses	31,067	31,437
Operating income	6,048	7,648
Other income (expense):
Other income	248	198
Interest expense	(1,804)	(1,978)
Total other income (expense)	(1,556)	(1,780)
Income before taxes	4,492	5,868
Provision for income taxes	1,048	1,901
Net income	$ 3,444	$ 3,967
Net income (loss) per common share-basic (in dollars per share)	$ 0.24	$ 0.29
Net income (loss) per common share-diluted (in dollars per share)	$ 0.24	$ 0.29
Weighted average shares outstanding used in per common share computations:
Basic (in shares)	13,656	13,475
Diluted (in shares)	13,656	13,475
Dividends declared per common share (in dollars per share)	$ 0.10	$ 0.10
System sales and support
Sales revenues:
Total sales revenues	$ 43,247	$ 45,751
TruBridge
Sales revenues:
Total sales revenues	$ 25,894	$ 25,131

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings (Accumulated Deficit)
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)
Beginning Balance (in shares) at Dec. 31, 2018		14,083
Beginning Balance at Dec. 31, 2018	159,783	$ 14	164,793	(5,024)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,444			3,444
Issuance of restricted stock (in shares)		273
Issuance of restricted stock	0	$ 0	0
Stock-based compensation	2,436		2,436
Dividends	(1,422)			(1,422)
Ending Balance (in shares) at Mar. 31, 2019		14,356
Ending Balance at Mar. 31, 2019	$ 164,241	$ 14	$ 167,229	$ (3,002)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Operating Activities:
Net income	$ 3,444	$ 3,967
Adjustments to net income:
Provision for bad debt	1,207	646
Deferred taxes	854	777
Stock-based compensation	2,436	1,939
Depreciation	361	529
Amortization of acquisition-related intangibles	2,523	2,602
Amortization of deferred finance costs	86	86
Changes in operating assets and liabilities:
Accounts receivable	(156)	(3,004)
Financing receivables	183	(2,432)
Inventories	(251)	59
Prepaid expenses and other	(772)	(527)
Accounts payable	1,239	118
Deferred revenue	698	2,700
Other liabilities	(3,808)	(3,932)
Prepaid income taxes/income taxes payable	(156)	(403)
Net cash provided by operating activities	7,888	3,125
Investing Activities:
Purchases of property and equipment	(473)	(60)
Net cash used in investing activities	(473)	(60)
Financing Activities:
Dividends paid	(1,422)	(1,394)
Payments of long-term debt principal	(7,110)	(8,794)
Payments of contingent consideration	(206)	0
Proceeds from revolving line of credit	0	8,330
Net cash used in financing activities	(8,738)	(1,858)
Increase (decrease) in cash and cash equivalents	(1,323)	1,207
Cash and cash equivalents at beginning of period	5,732	520
Cash and cash equivalents at end of period	4,409	1,727
Supplemental disclosure of cash flow information:
Cash paid for interest	1,289	1,841
Cash paid for income taxes, net of refund	$ 350	$ 1,527

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2019
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, 2018 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, 2018 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018. 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.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2019
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2019 In February 2016, the Financial Accounting Standards Board ("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 requires the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous U.S. GAAP. We adopted this guidance as of January 1, 2019 using the current period adjustment method. The impact on the financial statements of implementation of this standard was an increase in lease assets and lease liabilities of $4.9 million as of the adoption date, January 1, 2019. Adoption of the standard did not impact our consolidated net earnings or cash flows. New Accounting Standards Yet to be Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses , which will require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This guidance will be effective for fiscal years and interim periods within those years beginning after December 15, 2019, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2020. 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, 2019
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 Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers , 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, 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 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 to 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 contract, which is generally three five • 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 15 - 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) Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Beginning balance $ 10,201 $ 9,937 Deferred revenue recorded 6,530 7,192 Less deferred revenue recognized as revenue (5,832) (4,492) Ending balance $ 10,899 $ 12,637 The deferred revenue recorded during the three months ended March 31, 2019 is comprised primarily of the annual renewals of certain software subscriptions billed during the first quarter of each year and deposits collected for future EHR installations. The deferred revenue recognized as revenue during the three months ended March 31, 2019 and 2018 is comprised primarily of the periodic recognition of annual renewals that were deferred until earned and deposits for future EHR installations that were 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) Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Beginning balance $ 3,017 $ 3,775 Costs to obtain and fulfill contracts capitalized 1,922 883 Less costs to obtain and fulfill contracts recognized as expense (1,134) (1,050) Ending balance $ 3,805 $ 3,608 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, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment was comprised of the following at March 31, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Land $ 2,848 $ 2,848 Buildings and improvements 7,752 7,752 Computer equipment 3,099 2,766 Leasehold improvements 1,343 1,198 Office furniture and fixtures 1,934 1,938 Automobiles 18 18 Property and equipment, gross 16,994 16,520 Less: accumulated depreciation (6,007) (5,645) Property and equipment, net $ 10,987 $ 10,875

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES Other accrued liabilities was comprised of the following at March 31, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Salaries and benefits $ 4,643 $ 8,722 Severance 751 992 Commissions 687 830 Self-insurance reserves 842 1,017 Contingent consideration — 206 Other 864 452 Operating lease liabilities, current portion 1,274 — Other accrued liabilities $ 9,061 $ 12,219

NET INCOME PER SHARE

NET INCOME PER SHARE	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
NET INCOME PER SHARE	NET INCOME PER SHARE The Company presents basic and diluted earnings per share ("EPS") data for its common stock. Basic EPS is calculated by dividing the net income attributable to stockholders of the Company by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is determined by adjusting the net income attributable to stockholders of the Company and the weighted average number of shares of common stock outstanding during the period for the effects of all dilutive potential common shares, including awards under stock-based compensation arrangements. The Company's unvested restricted stock awards (see Note 8) are considered participating securities under FASB Codification topic, Earnings Per Share , because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a "participating security," the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company's common stock is computed using the more dilutive of the two-class method or the treasury stock method. The following is a calculation of the basic and diluted EPS for the Company's common stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended (In thousands, except per share data) March 31, 2019 March 31, 2018 Net income $ 3,444 $ 3,967 Less: Net income attributable to participating securities (130) (121) Net income attributable to common stockholders $ 3,314 $ 3,846 Weighted average shares outstanding used in basic per common share computations 13,656 13,475 Add: Dilutive potential common shares — — Weighted average shares outstanding used in diluted per common share computations 13,656 13,475 Basic EPS $ 0.24 $ 0.29 Diluted EPS $ 0.24 $ 0.29 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 92,386 shares, none of which have been included in the calculation of diluted EPS for the three months ended March 31, 2019 because the related threshold award performance level has not been achieved as of March 31, 2019. See Note 8 - Stock-based Compensation for more information.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2019
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, 2019 decreased to 23.3% from 32.4% for the three months ended March 31, 2018. Our implementation of the Internal Revenue Service’s “Guidance for Allowance of the Credit for Increasing Research Activities under IRC Section 41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730,” commonly referred to as the “ASC 730 Safe Harbor Directive,” during the second half of 2018 has significantly increased our estimated research and development ("R&D") tax credits, resulting in an incremental benefit to our effective tax rate of 4.5% for the first quarter of 2019 compared to the first quarter of 2018. Additionally, we have experienced a decrease in tax shortfalls related to stock-based compensation, resulting in an incremental benefit to our effective tax rate of 4.3% for the first quarter of 2019 compared to the first quarter of 2018.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2019
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, 2019 and 2018, included in the condensed consolidated statements of income: Three Months Ended (In thousands) 2019 2018 Costs of sales $ 531 $ 439 Operating expenses 1,905 1,500 Pre-tax stock-based compensation expense 2,436 1,939 Less: income tax effect (536) (427) Net stock-based compensation expense $ 1,900 $ 1,512 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, Amended and Restated 2014 Incentive Plan and 2019 Incentive Plan (the "Plans"). As of March 31, 2019, there was $14.9 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 2.0 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 three 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, 2019 and 2018 is as follows: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 475,132 $ 32.00 309,195 $ 38.36 Granted 133,936 30.89 148,841 30.20 Performance share awards settled through the issuance of restricted stock 138,566 29.80 177,395 29.94 Vested (143,945) 33.81 (55,907) 54.20 Unvested restricted stock outstanding at end of period 603,689 $ 30.82 579,524 $ 32.16 Performance Share Awards The Company grants performance share awards to executive officers and certain key employees under the Amended and Restated 2014 Incentive Plan and the 2019 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 In the event that the Company's financial performance meets the predetermined targets for the performance objectives 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 targets, additional shares up to the maximum award may be issued. In the event the financial results of the Company fall below the predetermined targets, a reduced number of shares may be issued. If the financial results of the Company fall below the threshold performance levels, 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, 2019 and 2018 is as follows, based on the target award amounts set forth in the performance share award agreements: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 184,776 $ 30.15 189,325 $ 29.94 Granted — — 184,776 30.15 Adjusted for actual performance, net of forfeitures 46,176 29.80 (11,930) 29.94 Performance share awards settled through the issuance of restricted stock (138,566) 29.80 (177,395) 29.94 Performance share awards outstanding at end of period 92,386 $ 30.50 184,776 $ 30.15

FINANCING RECEIVABLES

FINANCING RECEIVABLES	3 Months Ended
	Mar. 31, 2019
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 twelve (In thousands) March 31, 2019 December 31, 2018 Short-term payment plans, gross $ 5,510 $ 5,773 Less: allowance for losses (386) (404) Short-term payment plans, net $ 5,124 $ 5,369 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 inception, 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, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Long-term financing arrangements, gross $ 35,067 $ 34,841 Less: allowance for losses (2,170) (2,163) Less: unearned income (3,893) (3,725) Long-term financing arrangements, net $ 29,004 $ 28,953 Future minimum payments to be received subsequent to March 31, 2019 are as follows: (In thousands) Years Ended December 31, 2019 $ 8,620 2020 10,456 2021 7,358 2022 5,048 2023 2,421 Thereafter 1,164 Total minimum payments to be received 35,067 Less: allowance for losses (2,170) Less: unearned income (3,893) Receivables, net $ 29,004 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, 2019 and year ended December 31, 2018: (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period March 31, 2019 $ 2,567 $ (11) $ — $ — $ 2,556 December 31, 2018 $ 3,244 $ 1,691 $ (2,368) $ — $ 2,567 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. 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, 2019 and December 31, 2018: (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due March 31, 2019 $ 1,453 $ 252 $ 347 $ 2,052 December 31, 2018 $ 1,302 $ 210 $ 245 $ 1,757 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, 2019 December 31, 2018 Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: 1 to 90 Days Past Due $ 19,133 $ 17,290 91 to 180 Days Past Due 3,285 2,247 181 + Days Past Due 823 885 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 23,241 $ 20,422 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 7,933 10,694 Total financing receivables with contractual maturities of one year or less 5,510 5,773 Less: allowance for losses (2,556) (2,567) Total financing receivables $ 34,128 $ 34,322

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Our purchased definite-lived intangible assets as of March 31, 2019 and December 31, 2018 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2017 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization as of December 31, 2018 (19,476) (2,613) (8,985) (31,074) Net intangible assets as of December 31, 2018 $ 62,824 $ 8,287 $ 15,115 $ 86,226 Gross carrying amount as of December 31, 2018 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization as of March 31, 2019 (21,111) (2,815) (9,671) (33,597) Net intangible assets as of March 31, 2019 $ 61,189 $ 8,085 $ 14,429 $ 83,703 Weighted average remaining years of useful life 10 12 5 9 The following table represents the remaining amortization of definite-lived intangible assets as of March 31, 2019: (In thousands) For the year ended December 31, 2019 $ 7,549 2020 10,066 2021 10,066 2022 10,066 2023 10,066 Thereafter 35,890 Total $ 83,703 The following table sets forth the change in the carrying amount of goodwill by segment for the three months ended March 31, 2019: (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2018 $ 97,095 $ 29,570 $ 13,784 $ 140,449 Goodwill impairment — — — — Balance as of March 31, 2019 $ 97,095 $ 29,570 $ 13,784 $ 140,449

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt was comprised of the following at March 31, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Term loan facility $ 95,404 $ 102,432 Revolving credit facility 29,693 29,693 Finance lease obligation 168 250 Debt obligations 125,265 132,375 Less: unamortized debt issuance costs (1,220) (1,306) Debt obligation, net 124,045 131,069 Less: current portion (8,597) (6,486) Long-term debt $ 115,448 $ 124,583 As of March 31, 2019, 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 Agreement") with Regions Bank ("Regions") serving as administrative agent, which provided for a $125 million term loan facility (the "Previous Term Loan Facility") 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 principal amount 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 credit agreement (as amended, the "Amended Credit Agreement") to increase the aggregate principal 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 2.0% to 3.5%. The applicable margin range for base rate loans ranges from 1.0% to 2.5%, 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 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 Amended Term Loan Facility, Amended Revolving Credit Facility, and capital lease obligation are as follows as of March 31, 2019: (In thousands) 2019 $ 6,749 2020 8,775 2021 9,506 2022 100,235 2023 — Thereafter — $ 125,265 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, 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

OPERATING LEASES

OPERATING LEASES	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
OPERATING LEASES	OPERATING LEASES The Company leases office space in various locations in Alabama, Louisiana, Pennsylvania, Minnesota, Colorado, and Mississippi. These leases have terms expiring from 2019 through 2030 but do contain optional extension terms. Leases with an initial term of 12 months or less are not recorded on the balance sheet; we recognize lease expense for these leases on a straight-line basis over the lease term. Supplemental balance sheet information related to operating leases was as follows: (In thousands) March 31, 2019 Operating lease assets: Operating lease assets $ 5,882 Operating lease liabilities: Other accrued liabilities $ 1,274 Operating lease liabilities, net of current portion 4,608 Total operating lease liabilities $ 5,882 Weighted average remaining lease term in years 8 Weighted average discount rate 5.2% Because our leases do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the lease commencement date in determining the present value of lease payments. We used the incremental borrowing rate on January 1, 2019, for operating leases that commenced prior to that date. The future minimum lease payments payable under these operating leases subsequent to March 31, 2019 are as follows: (In thousands) 2019 $ 886 2020 997 2021 960 2022 887 2023 844 Thereafter 2,516 Total lease payments 7,090 Less imputed interest (1,208) Total $ 5,882 Total rent expense for the three months ended March 31, 2019 and 2018 was $0.6 million and $0.7 million, respectively. Total cash paid for amounts included in the measurement of lease liabilities within operating cash flows from operating leases for the three months ended March 31, 2019 was $0.4 million. As of March 31, 2019, we had one additional office space lease that has not yet commenced with future commitments of $1.5 million. This office space in Ridgeland, MS will replace existing office space in Jackson, MS and will commence during the third quarter of 2019.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIESFrom 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, 2019
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. As of March 31, 2019, we did not have any instruments that require fair value measurement. 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 estimated the fair value of the contingent consideration based on the amount of revenue we expected to be earned by Rycan through the year ending December 31, 2018 in accordance with the purchase agreement between the parties. The following table summarizes the carrying amounts and fair value of the contingent consideration at December 31, 2018: Fair Value at December 31, 2018 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2018 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 206 $ — $ — $ 206 Total $ 206 $ — $ — $ 206 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, 2019
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, 2019 and 2018: Three Months Ended March 31, (In thousands) 2019 2018 Revenues: Acute Care EHR Recurring revenue $ 27,389 $ 28,134 Non-recurring revenue 10,059 12,048 Total Acute Care EHR revenue 37,448 40,182 Post-acute Care EHR Recurring revenue 4,478 4,831 Non-recurring revenue 1,321 738 Total Post-acute Care EHR revenue 5,799 5,569 TruBridge 25,894 25,131 Total revenues $ 69,141 $ 70,882 Cost of sales: Acute Care EHR $ 17,066 $ 16,756 Post-acute Care EHR 1,271 1,661 TruBridge 13,689 13,380 Total cost of sales $ 32,026 $ 31,797 Gross profit: Acute Care EHR $ 20,382 $ 23,426 Post-acute Care EHR 4,528 3,908 TruBridge 12,205 11,751 Total gross profit $ 37,115 $ 39,085 Corporate operating expenses $ (31,067) $ (31,437) Other income 248 198 Interest expense (1,804) (1,978) Income before taxes $ 4,492 $ 5,868

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTS On May 2, 2019, the Company announced a dividend for the second quarter of 2019 in the amount of $0.10 per share, payable o n May 31, 2 019, to stockholders of record as of the close of business o n May 16, 2 019.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2019
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, 2018 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, 2018 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2018.
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.
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 Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers , 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, 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 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 to 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 contract, which is generally three five • 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 15 - 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) Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Beginning balance $ 10,201 $ 9,937 Deferred revenue recorded 6,530 7,192 Less deferred revenue recognized as revenue (5,832) (4,492) Ending balance $ 10,899 $ 12,637 The deferred revenue recorded during the three months ended March 31, 2019 is comprised primarily of the annual renewals of certain software subscriptions billed during the first quarter of each year and deposits collected for future EHR installations. The deferred revenue recognized as revenue during the three months ended March 31, 2019 and 2018 is comprised primarily of the periodic recognition of annual renewals that were deferred until earned and deposits for future EHR installations that were 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) Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Beginning balance $ 3,017 $ 3,775 Costs to obtain and fulfill contracts capitalized 1,922 883 Less costs to obtain and fulfill contracts recognized as expense (1,134) (1,050) Ending balance $ 3,805 $ 3,608 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.
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 TAXESThe 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 COMPENSATIONStock-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	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 2019 In February 2016, the Financial Accounting Standards Board ("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 requires the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous U.S. GAAP. We adopted this guidance as of January 1, 2019 using the current period adjustment method. The impact on the financial statements of implementation of this standard was an increase in lease assets and lease liabilities of $4.9 million as of the adoption date, January 1, 2019. Adoption of the standard did not impact our consolidated net earnings or cash flows. New Accounting Standards Yet to be Adopted In June 2016, the FASB issued ASU 2016-13, Financial Instruments-Credit Losses , which will require the measurement of all expected credit losses for financial assets held at the reporting date based on historical experience, current conditions, and reasonable and supportable forecasts. This guidance will be effective for fiscal years and interim periods within those years beginning after December 15, 2019, which is effective for the Company as of the first quarter of our fiscal year ending December 31, 2020. 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 (Tables)

REVENUE RECOGNITION (Tables)	3 Months Ended
	Mar. 31, 2019
Accounting Policies [Abstract]
Schedule of Contract with Customer, Asset and Liability	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) Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Beginning balance $ 10,201 $ 9,937 Deferred revenue recorded 6,530 7,192 Less deferred revenue recognized as revenue (5,832) (4,492) Ending balance $ 10,899 $ 12,637
Schedule of Capitalized Contract Cost	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) Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Beginning balance $ 3,017 $ 3,775 Costs to obtain and fulfill contracts capitalized 1,922 883 Less costs to obtain and fulfill contracts recognized as expense (1,134) (1,050) Ending balance $ 3,805 $ 3,608

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment was comprised of the following at March 31, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Land $ 2,848 $ 2,848 Buildings and improvements 7,752 7,752 Computer equipment 3,099 2,766 Leasehold improvements 1,343 1,198 Office furniture and fixtures 1,934 1,938 Automobiles 18 18 Property and equipment, gross 16,994 16,520 Less: accumulated depreciation (6,007) (5,645) Property and equipment, net $ 10,987 $ 10,875

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2019
Payables and Accruals [Abstract]
Other Accrued Liabilities	Other accrued liabilities was comprised of the following at March 31, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Salaries and benefits $ 4,643 $ 8,722 Severance 751 992 Commissions 687 830 Self-insurance reserves 842 1,017 Contingent consideration — 206 Other 864 452 Operating lease liabilities, current portion 1,274 — Other accrued liabilities $ 9,061 $ 12,219

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2019
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a calculation of the basic and diluted EPS for the Company's common stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended (In thousands, except per share data) March 31, 2019 March 31, 2018 Net income $ 3,444 $ 3,967 Less: Net income attributable to participating securities (130) (121) Net income attributable to common stockholders $ 3,314 $ 3,846 Weighted average shares outstanding used in basic per common share computations 13,656 13,475 Add: Dilutive potential common shares — — Weighted average shares outstanding used in diluted per common share computations 13,656 13,475 Basic EPS $ 0.24 $ 0.29 Diluted EPS $ 0.24 $ 0.29

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2019
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, 2019 and 2018, included in the condensed consolidated statements of income: Three Months Ended (In thousands) 2019 2018 Costs of sales $ 531 $ 439 Operating expenses 1,905 1,500 Pre-tax stock-based compensation expense 2,436 1,939 Less: income tax effect (536) (427) Net stock-based compensation expense $ 1,900 $ 1,512
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, 2019 and 2018 is as follows: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 475,132 $ 32.00 309,195 $ 38.36 Granted 133,936 30.89 148,841 30.20 Performance share awards settled through the issuance of restricted stock 138,566 29.80 177,395 29.94 Vested (143,945) 33.81 (55,907) 54.20 Unvested restricted stock outstanding at end of period 603,689 $ 30.82 579,524 $ 32.16
Summary of Performance Share Award Activity	A summary of performance share award activity under the 2014 Incentive Plan during the three months ended March 31, 2019 and 2018 is as follows, based on the target award amounts set forth in the performance share award agreements: Three Months Ended March 31, 2019 Three Months Ended March 31, 2018 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 184,776 $ 30.15 189,325 $ 29.94 Granted — — 184,776 30.15 Adjusted for actual performance, net of forfeitures 46,176 29.80 (11,930) 29.94 Performance share awards settled through the issuance of restricted stock (138,566) 29.80 (177,395) 29.94 Performance share awards outstanding at end of period 92,386 $ 30.50 184,776 $ 30.15

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	3 Months Ended
	Mar. 31, 2019
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, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Short-term payment plans, gross $ 5,510 $ 5,773 Less: allowance for losses (386) (404) Short-term payment plans, net $ 5,124 $ 5,369
Components of Lease Receivables	The components of these receivables were as follows at March 31, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Long-term financing arrangements, gross $ 35,067 $ 34,841 Less: allowance for losses (2,170) (2,163) Less: unearned income (3,893) (3,725) Long-term financing arrangements, net $ 29,004 $ 28,953
Future Minimum Lease Payments to be Received	Future minimum payments to be received subsequent to March 31, 2019 are as follows: (In thousands) Years Ended December 31, 2019 $ 8,620 2020 10,456 2021 7,358 2022 5,048 2023 2,421 Thereafter 1,164 Total minimum payments to be received 35,067 Less: allowance for losses (2,170) Less: unearned income (3,893) Receivables, net $ 29,004
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, 2019 and year ended December 31, 2018: (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period March 31, 2019 $ 2,567 $ (11) $ — $ — $ 2,556 December 31, 2018 $ 3,244 $ 1,691 $ (2,368) $ — $ 2,567
Analysis of Age of Financing Receivables Amounts	The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of March 31, 2019 and December 31, 2018: (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due March 31, 2019 $ 1,453 $ 252 $ 347 $ 2,052 December 31, 2018 $ 1,302 $ 210 $ 245 $ 1,757
Schedule of Financing Receivable Credit Quality Indicators	The table below categorizes customer financing receivable balances (excluding short-term payment plans), none of which are considered past due, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable: (In thousands) March 31, 2019 December 31, 2018 Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: 1 to 90 Days Past Due $ 19,133 $ 17,290 91 to 180 Days Past Due 3,285 2,247 181 + Days Past Due 823 885 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 23,241 $ 20,422 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 7,933 10,694 Total financing receivables with contractual maturities of one year or less 5,510 5,773 Less: allowance for losses (2,556) (2,567) Total financing receivables $ 34,128 $ 34,322

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-lived Intangible Assets	Our purchased definite-lived intangible assets as of March 31, 2019 and December 31, 2018 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2017 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization as of December 31, 2018 (19,476) (2,613) (8,985) (31,074) Net intangible assets as of December 31, 2018 $ 62,824 $ 8,287 $ 15,115 $ 86,226 Gross carrying amount as of December 31, 2018 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization as of March 31, 2019 (21,111) (2,815) (9,671) (33,597) Net intangible assets as of March 31, 2019 $ 61,189 $ 8,085 $ 14,429 $ 83,703 Weighted average remaining years of useful life 10 12 5 9
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, 2019: (In thousands) For the year ended December 31, 2019 $ 7,549 2020 10,066 2021 10,066 2022 10,066 2023 10,066 Thereafter 35,890 Total $ 83,703
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, 2019: (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2018 $ 97,095 $ 29,570 $ 13,784 $ 140,449 Goodwill impairment — — — — Balance as of March 31, 2019 $ 97,095 $ 29,570 $ 13,784 $ 140,449

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2019
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt was comprised of the following at March 31, 2019 and December 31, 2018: (In thousands) March 31, 2019 December 31, 2018 Term loan facility $ 95,404 $ 102,432 Revolving credit facility 29,693 29,693 Finance lease obligation 168 250 Debt obligations 125,265 132,375 Less: unamortized debt issuance costs (1,220) (1,306) Debt obligation, net 124,045 131,069 Less: current portion (8,597) (6,486) Long-term debt $ 115,448 $ 124,583
Schedule of Annual Future Maturities of the Term Loan Facility and Revolving Credit Facility	Anticipated annual future maturities of the Amended Term Loan Facility, Amended Revolving Credit Facility, and capital lease obligation are as follows as of March 31, 2019: (In thousands) 2019 $ 6,749 2020 8,775 2021 9,506 2022 100,235 2023 — Thereafter — $ 125,265

(Tables)

(Tables)	3 Months Ended
	Mar. 31, 2019
Leases [Abstract]
Schedule of Lease, Supplemental Balance Sheet Information	Supplemental balance sheet information related to operating leases was as follows: (In thousands) March 31, 2019 Operating lease assets: Operating lease assets $ 5,882 Operating lease liabilities: Other accrued liabilities $ 1,274 Operating lease liabilities, net of current portion 4,608 Total operating lease liabilities $ 5,882 Weighted average remaining lease term in years 8 Weighted average discount rate 5.2%
Schedule of Operating Lease, Liability, Maturity	The future minimum lease payments payable under these operating leases subsequent to March 31, 2019 are as follows: (In thousands) 2019 $ 886 2020 997 2021 960 2022 887 2023 844 Thereafter 2,516 Total lease payments 7,090 Less imputed interest (1,208) Total $ 5,882

FAIR VALUE (Tables)

FAIR VALUE (Tables)	3 Months Ended
	Mar. 31, 2019
Fair Value Disclosures [Abstract]
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, 2018: Fair Value at December 31, 2018 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2018 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 206 $ — $ — $ 206 Total $ 206 $ — $ — $ 206

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2019
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, 2019 and 2018: Three Months Ended March 31, (In thousands) 2019 2018 Revenues: Acute Care EHR Recurring revenue $ 27,389 $ 28,134 Non-recurring revenue 10,059 12,048 Total Acute Care EHR revenue 37,448 40,182 Post-acute Care EHR Recurring revenue 4,478 4,831 Non-recurring revenue 1,321 738 Total Post-acute Care EHR revenue 5,799 5,569 TruBridge 25,894 25,131 Total revenues $ 69,141 $ 70,882 Cost of sales: Acute Care EHR $ 17,066 $ 16,756 Post-acute Care EHR 1,271 1,661 TruBridge 13,689 13,380 Total cost of sales $ 32,026 $ 31,797 Gross profit: Acute Care EHR $ 20,382 $ 23,426 Post-acute Care EHR 4,528 3,908 TruBridge 12,205 11,751 Total gross profit $ 37,115 $ 39,085 Corporate operating expenses $ (31,067) $ (31,437) Other income 248 198 Interest expense (1,804) (1,978) Income before taxes $ 4,492 $ 5,868

RECENT ACCOUNTING PRONOUNCEME_2

RECENT ACCOUNTING PRONOUNCEMENTS (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease assets	$ 5,882
Operating lease liabilities	$ 5,882
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Operating lease assets		$ 4,900
Operating lease liabilities		$ 4,900

REVENUE RECOGNITION (Detail)

REVENUE RECOGNITION (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2019	Mar. 31, 2018	Sep. 30, 2018
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Deferred revenue recorded	$ 6,530	$ 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) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Change in Contract with Customer, Liability [Roll Forward]
Beginning balance	$ 10,201	$ 9,937
Deferred revenue recorded	6,530	7,192
Less deferred revenue recognized as revenue	(5,832)	(4,492)
Ending balance	$ 10,899	$ 12,637

REVENUE RECOGNITION Costs to ob

REVENUE RECOGNITION Costs to obtain and fulfill contracts (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Capitalized Contract Cost [Roll Forward]
Beginning balance	$ 3,017	$ 3,775
Costs to obtain and fulfill contracts capitalized	1,922	883
Capitalized Contract Cost, Amortization	(1,134)	(1,050)
Ending balance	$ 3,805	$ 3,608

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 16,994	$ 16,520
Less: accumulated depreciation	(6,007)	(5,645)
Property and equipment, net	10,987	10,875
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	7,752	7,752
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,099	2,766
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,343	1,198
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,934	1,938
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 18	$ 18

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Salaries and benefits	$ 4,643	$ 8,722
Severance	751	992
Commissions	687	830
Self-insurance reserves	842	1,017
Contingent consideration	0	206
Other	864	452
Operating lease liabilities, current portion	1,274
Other accrued liabilities	$ 9,061	$ 12,219

NET INCOME PER SHARE (Details)

NET INCOME PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Earnings Per Share, Basic and Diluted [Abstract]
Net income	$ 3,444	$ 3,967
Less: Net income attributable to participating securities	(130)	(121)
Net income attributable to common stockholders	$ 3,314	$ 3,846
Weighted average shares outstanding used in basic per common share computations (in shares)	13,656	13,475
Add: Dilutive potential common shares (in shares)	0	0
Weighted average shares outstanding used in diluted per common share computations (in shares)	13,656	13,475
Basic EPS (in dollars per share)	$ 0.24	$ 0.29
Diluted EPS (in dollars per share)	$ 0.24	$ 0.29

NET INCOME PER SHARE Narrative

NET INCOME PER SHARE Narrative (Details) - shares	3 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Aggregate target (in shares)	92,386	184,776

INCOME TAXES (Details)

INCOME TAXES (Details)	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Income Tax Disclosure [Abstract]
Effective tax rate percentage	23.30%	32.40%
Increase (decrease) in income tax rate due to tax credit, research, percent	4.50%
Increase (decrease) in effective tax rate percentage	4.30%

STOCK-BASED COMPENSATION - Tota

STOCK-BASED COMPENSATION - Total Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 2,436	$ 1,939
Less: income tax effect	(536)	(427)
Net stock-based compensation expense	1,900	1,512
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	$ 14,900
Period for recognition for which unrecognized compensation costs are expected to be recognized	2 years
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 531	439
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 1,905	$ 1,500

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Restricted Stock Activity (Details) - Restricted Stock - $ / shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Shares
Nonvested stock outstanding at beginning of period, shares	475,132	309,195
Granted, shares	133,936	148,841
Performance share awards settled through issuance of restricted stock, shares	138,566	177,395
Vested, shares	(143,945)	(55,907)
Nonvested stock outstanding at end of period, shares	603,689	579,524
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)	$ 32	$ 38.36
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.89	30.20
Settled, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.80	29.94
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	33.81	54.20
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 30.82	$ 32.16
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years

STOCK-BASED COMPENSATION - Su_2

STOCK-BASED COMPENSATION - Summary of Performance Share Awards (Details) - Performance Shares - $ / shares	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Shares
Nonvested stock outstanding at beginning of period, shares	184,776	189,325
Granted, shares	0	184,776
Forfeited or unearned, shares	(46,176)	(11,930)
Performance share awards settled through issuance of restricted stock, shares	138,566	177,395
Nonvested stock outstanding at end of period, shares	92,386	184,776
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)	$ 30.15	$ 29.94
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	0	30.15
Forfeited or unearned, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.80	29.94
Settled, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.80	29.94
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 30.50	$ 30.15

FINANCING RECEIVABLES - Additio

FINANCING RECEIVABLES - Additional Information (Details)	3 Months Ended	9 Months Ended
	Mar. 31, 2019	Sep. 30, 2018
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 (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, net	$ 14,466	$ 15,059
Short-Term Payment Plans
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, gross	5,510	5,773
Less: allowance for losses	(386)	(404)
Short-term payment plans, net	$ 5,124	$ 5,369

FINANCING RECEIVABLES - Sales-T

FINANCING RECEIVABLES - Sales-Type Leases (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Long-term financing arrangements, gross	$ 35,067	$ 34,841
Less: allowance for losses	(2,170)	(2,163)
Less: unearned income	(3,893)	(3,725)
Long-term financing arrangements, net	$ 29,004	$ 28,953

FINANCING RECEIVABLES - Future

FINANCING RECEIVABLES - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
2018	$ 8,620
2019	10,456
2020	7,358
2021	5,048
2022	2,421
Thereafter	1,164
Total minimum payments to be received	35,067	$ 34,841
Less: allowance for losses	(2,170)	(2,163)
Less: unearned income	(3,893)	$ (3,725)
Receivables, net	$ 29,004

FINANCING RECEIVABLES - Allowan

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Allowance for Credit Losses on Financing Receivables [Roll Forward]
Balance at Beginning of Period	$ 2,567	$ 3,244
Provision	(11)	1,691
Charge-offs	0	(2,368)
Recoveries	0	0
Balance at End of Period	$ 2,556	$ 2,567

FINANCING RECEIVABLES - Analysi

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 2,052	$ 1,757
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	1,453	1,302
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	252	210
181 + Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 347	$ 245

FINANCING RECEIVABLES - Summary

FINANCING RECEIVABLES - Summary of Financing Receivables (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	$ 23,241	$ 20,422
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	7,933	10,694
Total financing receivables with contractual maturities of one year or less	5,510	5,773
Less: allowance for losses	(2,556)	(2,567)	$ (3,244)
Total financing receivables	34,128	34,322
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	19,133	17,290
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	3,285	2,247
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	$ 823	$ 885

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Definited-lived Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017		$ 117,300
Accumulated amortization as of December 31, 2017 and for the six months ended June 30, 2018	$ (33,597)	(31,074)
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 83,703	86,226
Weighted average remaining years of useful life	9 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017		82,300
Accumulated amortization as of December 31, 2017 and for the six months ended June 30, 2018	$ (21,111)	(19,476)
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 61,189	62,824
Weighted average remaining years of useful life	10 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017		10,900
Accumulated amortization as of December 31, 2017 and for the six months ended June 30, 2018	$ (2,815)	(2,613)
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 8,085	8,287
Weighted average remaining years of useful life	12 years
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017		24,100
Accumulated amortization as of December 31, 2017 and for the six months ended June 30, 2018	$ (9,671)	(8,985)
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 14,429	$ 15,115
Weighted average remaining years of useful life	5 years

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2018	$ 7,549
2019	10,066
2020	10,066
2021	10,066
2022	10,066
Thereafter	35,890
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 83,703	$ 86,226

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Schedule of Goodwill (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2019USD ($)
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 (Details) - USD ($) $ in Thousands	Mar. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Finance lease obligation	$ 168
Finance lease obligation		$ 250
Debt obligations	125,265	132,375
Less: unamortized debt issuance costs	(1,220)	(1,306)
Debt obligation, net	124,045	131,069
Less: current portion	(8,597)	(6,486)
Long-term debt	115,448	124,583
Line of credit | Term loan facility
Debt Instrument [Line Items]
Debt obligations	95,404	102,432
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Debt obligations	$ 29,693	$ 29,693

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details)

1 Months Ended

3 Months Ended

12 Months Ended

21 Months Ended

24 Months Ended

57 Months Ended

Jan. 31, 2016USD ($)

Mar. 31, 2019USD ($)

Dec. 31, 2017

Sep. 30, 2022USD ($)

Dec. 31, 2018

Dec. 31, 2017

Sep. 30, 2019USD ($)

Sep. 30, 2021USD ($)

Oct. 13, 2022

Feb. 08, 2018USD ($)

Feb. 07, 2018USD ($)

Oct. 13, 2017USD ($)

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

$ 7,000,000

Line of credit

Debt Instrument [Line Items]

Line of credit facility, incremental facility capacity

50,000,000

Fixed charge coverage ratio, minimum

1.25

Consolidated leverage ratio, maximum

3.95

Prepayment amount from excess cash flow, current year and next twelve months, percentage

75.00%

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

50.00%

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

3.50

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 (Details) - Line of credit $ in Thousands	Mar. 31, 2019USD ($)
Debt Instrument [Line Items]
2018	$ 6,749
2019	8,775
2020	9,506
2021	100,235
2022	0
Thereafter	0
Long-term Debt, Total	$ 125,265

- Narrative (Details)

- Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2019	Mar. 31, 2018
Lessee, Lease, Description [Line Items]
Rent expense	$ 0.6
Rent expense		$ 0.7
Operating lease, payments	0.4
Operating lease not yet commenced, commitment amount	$ 1.5
Maximum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract	12 months

- Supplemental Balance Sheet In

- Supplemental Balance Sheet Information (Details) $ in Thousands	Mar. 31, 2019USD ($)
Leases [Abstract]
Operating lease assets	$ 5,882
Operating lease liabilities, current portion	1,274
Operating lease liabilities, net of current portion	4,608
Total operating lease liabilities	$ 5,882
Weighted average remaining lease term in years	8 years
Weighted average discount rate	5.20%

- Future Minimum Lease Payments

- Future Minimum Lease Payments Payable Under these Operating Leases (Details) $ in Thousands	Mar. 31, 2019USD ($)
Leases [Abstract]
2019	$ 886
2020	997
2021	960
2022	887
2023	844
Thereafter	2,516
Total lease payments	7,090
Less imputed interest	(1,208)
Total	$ 5,882

FAIR VALUE (Details)

FAIR VALUE (Details) $ in Thousands	Dec. 31, 2018USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 206
Total financial liabilities	206
(Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
Total financial liabilities	0
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
Total financial liabilities	0
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	206
Total financial liabilities	$ 206

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Mar. 31, 2019USD ($)	Mar. 31, 2018USD ($)	Sep. 30, 2018segment
Segment Reporting Information [Line Items]
Number of operating segments | segment			3
Total sales revenues	$ 69,141	$ 70,882
Costs to obtain and fulfill contracts capitalized	32,026	31,797
Total gross profit	37,115	39,085
Corporate operating expenses	(31,067)	(31,437)
Other income	248	198
Interest expense	(1,804)	(1,978)
Income before taxes	4,492	5,868
Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	37,448	40,182
Costs to obtain and fulfill contracts capitalized	17,066	16,756
Total gross profit	20,382	23,426
Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	5,799	5,569
Costs to obtain and fulfill contracts capitalized	1,271	1,661
Total gross profit	4,528	3,908
Operating Segments | TruBridge
Segment Reporting Information [Line Items]
Total sales revenues	25,894	25,131
Costs to obtain and fulfill contracts capitalized	13,689	13,380
Total gross profit	12,205	11,751
Corporate operating expenses
Segment Reporting Information [Line Items]
Corporate operating expenses	(31,067)	(31,437)
Recurring revenue | Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	27,389	28,134
Recurring revenue | Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	4,478	4,831
Non-recurring revenue | Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	10,059	12,048
Non-recurring revenue | Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	$ 1,321	$ 738

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($) $ / shares in Units, $ in Millions	May 02, 2019	Apr. 23, 2019	Mar. 31, 2019	Mar. 31, 2018
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)			$ 0.10	$ 0.10
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)	$ 0.10
Subsequent Event | iNetXperts, Corp.
Subsequent Event [Line Items]
Consideration transferred		$ 11
Contingent consideration earnout payment		$ 14

Uncategorized Items - cpsi-2019

Label	Element	Value
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 1,970,000
Retained Earnings [Member]
Cumulative Effect of New Accounting Principle in Period of Adoption	us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption	$ 1,970,000