TruBridge (TBRG) 10-K 11 Mar 20 2019 FY Annual report Financial data

Cover page

Cover page - USD ($)	12 Months Ended
	Dec. 31, 2019	Mar. 09, 2020	Jun. 30, 2019
Cover page.
Document Type	10-K
Document Annual Report	true
Document Period End Date	Dec. 31, 2019
Document Transition Report	false
Entity File Number	000-49796
Entity Registrant Name	COMPUTER PROGRAMS AND SYSTEMS, INC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	74-3032373
Entity Address, Address Line One	6600 Wall Street
Entity Address, City or Town	Mobile
Entity Address, State or Province	AL
Entity Address, Postal Zip Code	36695
City Area Code	251
Local Phone Number	639-8100
Title of 12(b) Security	Common Stock, par value $.001 per share
Trading Symbol	CPSI
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 298,301,584
Entity Common Stock, Shares Outstanding		14,356,296
Documents Incorporated by Reference	Portions of the definitive Proxy Statement for the 2020 Annual Meeting of Stockholders are incorporated by reference into Part III of this report to the extent described herein.
Entity Central Index Key	0001169445
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	FY
Amendment Flag	false

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 7,357	$ 5,732
Accounts receivable, net of allowance for doubtful accounts of $2,078 and $2,124, respectively	38,819	40,474
Financing receivables, current portion, net	12,032	15,059
Inventories	1,426	1,498
Prepaid income taxes	1,337	2,120
Prepaid expenses and other	5,861	5,055
Total current assets	66,832	69,938
Property and equipment, net	11,593	10,875
Operating lease assets	7,800
Financing receivables, net of current portion	18,267	19,263
Other assets, net of current portion	1,771	995
Intangible assets, net	83,110	86,226
Goodwill	150,216	140,449
Total assets	339,589	327,746
Current liabilities:
Accounts payable	8,804	5,668
Current portion of long-term debt	8,430	6,486
Deferred revenue	8,628	10,201
Accrued vacation	4,301	3,929
Other accrued liabilities	11,767	12,219
Total current liabilities	41,930	38,503
Long-term debt, net of current portion	99,433	124,583
Operating lease liabilities, net of current portion	6,256
Deferred tax liabilities	7,623	4,877
Total liabilities	155,242	167,963
Stockholders’ equity:
Common stock, $0.001 par value per share; 30,000 shares authorized; 14,356 and 14,083 shares issued and outstanding	14	14
Additional paid-in capital	174,618	164,793
Retained earnings (accumulated deficit)	9,715	(5,024)
Total stockholders’ equity	184,347	159,783
Total liabilities and stockholders’ equity	$ 339,589	$ 327,746

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Accounts receivable, allowance for doubtful accounts	$ 2,078	$ 2,124
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	30,000	30,000
Common stock, shares issued (in shares)	14,356	14,083
Common stock, shares outstanding (in shares)	14,356	14,083

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Sales revenues:
Sales revenues:	$ 274,634	$ 280,411	$ 276,927
Costs of sales (exclusive of amortization shown separately below):
Total costs of sales	130,489	130,683	129,654
Gross profit	144,145	149,728	147,273
Operating expenses:
Product development	36,861	36,371	33,737
Sales and marketing	27,774	30,713	33,021
General and administrative	43,921	47,275	46,923
Amortization of acquisition-related intangibles	11,006	10,487	10,406
Goodwill impairment	0	0	28,000
Total operating expenses	119,562	124,846	152,087
Operating income (loss)	24,583	24,882	(4,814)
Other income (expense):
Other income	807	803	407
Gain on contingent consideration	5,000	0	0
Loss on extinguishment of debt	0	0	(1,340)
Interest expense	(6,694)	(7,577)	(7,736)
Total other income (expense)	(887)	(6,774)	(8,669)
Income (loss) before taxes	23,696	18,108	(13,483)
Provision for income taxes	3,228	476	3,933
Net income (loss)	$ 20,468	$ 17,632	$ (17,416)
Net income (loss) per share - basic (in dollars per share)	$ 1.43	$ 1.26	$ (1.27)
Net income (loss) per share - diluted (in dollars per share)	$ 1.43	$ 1.26	$ (1.27)
Weighted average shares outstanding used in per common share computations:
Basic (in shares)	13,778	13,561	13,419
Diluted (in shares)	13,778	13,568	13,419
System sales and support
Sales revenues:
Sales revenues:	$ 165,352	$ 180,164	$ 188,261
Costs of sales (exclusive of amortization shown separately below):
Total costs of sales	73,872	75,984	80,018
TruBridge
Sales revenues:
Sales revenues:	109,282	100,247	88,666
Costs of sales (exclusive of amortization shown separately below):
Total costs of sales	$ 56,617	$ 54,699	$ 49,636

Consolidated Statements of Stoc

Consolidated Statements of Stockholders’ Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings (Accumulated Deficit)
Beginning balance (in shares) at Dec. 31, 2016		13,533
Beginning balance at Dec. 31, 2016	$ 157,970	$ 13	$ 147,911	$ 10,046
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(17,416)			(17,416)
Issuance of restricted stock (in shares)		226
Issuance of restricted stock	1	$ 1
Stock-based compensation	7,166		7,166
Dividends	(11,636)			(11,636)
Common stock issued upon exercise of stock options (in shares)		1
Common stock issued upon exercise of stock options	1		1
Ending balance (in shares) at Dec. 31, 2017		13,760
Ending balance at Dec. 31, 2017	136,086	$ 14	155,078	(19,006)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	17,632			17,632
Issuance of restricted stock (in shares)		326
Issuance of restricted stock	0
Forfeiture of common stock (in shares)		(3)
Forfeiture of common stock	0
Stock-based compensation	9,715		9,715
Dividends	(5,620)			(5,620)
Ending balance (in shares) at Dec. 31, 2018		14,083
Ending balance at Dec. 31, 2018	159,783	$ 14	164,793	(5,024)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	20,468			20,468
Issuance of restricted stock (in shares)		272
Issuance of restricted stock	0
Stock-based compensation	9,822		9,822
Dividends	(5,729)			(5,729)
Common stock issued upon exercise of stock options (in shares)		1
Common stock issued upon exercise of stock options	3		3
Ending balance (in shares) at Dec. 31, 2019		14,356
Ending balance at Dec. 31, 2019	$ 184,347	$ 14	$ 174,618	$ 9,715

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Operating Activities
Net income (loss)	$ 20,468	$ 17,632	$ (17,416)
Adjustments to net income (loss):
Provision for bad debt	2,348	3,176	3,421
Deferred taxes	1,011	(364)	1,421
Stock based compensation	9,822	9,715	7,166
Depreciation	1,407	1,795	2,473
Amortization of acquisition-related intangibles	11,006	10,487	10,406
Amortization of deferred finance costs	345	345	645
Gain on contingent consideration	(5,000)	0	0
Goodwill impairment	0	0	28,000
Loss on extinguishment of debt	0	0	1,340
Changes in operating assets and liabilities (net of acquired assets and liabilities):
Accounts receivable	641	(3,898)	(7,847)
Financing receivables	3,053	(9,473)	(17,308)
Inventories	72	(81)	280
Prepaid expenses and other	(1,475)	549	(30)
Accounts payable	2,542	(1,952)	779
Deferred revenue	(2,003)	264	2,867
Other liabilities	(1,418)	(1,336)	6,069
Prepaid income taxes/income taxes payable	782	(2,930)	1,377
Net cash provided by operating activities	43,601	23,929	23,643
Investing Activities
Purchases of property and equipment	(1,760)	(978)	(726)
Purchase of business, net of cash received	(10,733)	0	0
Net cash used in investing activities	(12,493)	(978)	(726)
Financing Activities
Dividends paid	(5,729)	(5,620)	(11,636)
Payments of long-term debt principal	(13,609)	(13,105)	(6,338)
Proceeds from revolving line of credit	11,000	7,300	777
Payments of revolving line of credit	(20,693)	(5,590)	(6,500)
Payments on capital lease	(250)	(315)	(296)
Payments of contingent consideration	(206)	(409)	(625)
Proceeds from exercise of stock options	3	0	1
Net cash used in financing activities	(29,484)	(17,739)	(24,617)
Increase (decrease) in cash and cash equivalents	1,624	5,212	(1,700)
Cash and cash equivalents at beginning of year	5,732	520	2,220
Cash and cash equivalents at end of year	7,356	5,732	520
Supplemental disclosure of cash flow information:
Cash paid for interest	6,342	7,138	6,953
Cash paid for income taxes, net of refund	3,193	3,771	1,134
Supplemental disclosure of non-cash flow information:
Write-off of fully depreciated assets	$ 0	$ 8,244	$ 6,049

Nature of Operations

Nature of Operations	12 Months Ended
	Dec. 31, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations	NATURE OF OPERATIONSComputer Programs and Systems, Inc. ("CPSI" or the "Company") is a healthcare information technology solutions provider which was formed and commenced operations in 1979. The Company provides, on an integrated basis, enterprise-wide clinical management, access management, patient financial management, health information management, strategic decision support, resource planning management and enterprise application integration solutions to healthcare organizations throughout the United States. Additionally, CPSI provides other information technology solutions, including business management services, remote hosting, networking technologies and other related services.

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Principles of Consolidation The consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), Evident, LLC ("Evident"), iNetXperts, Corp. d/b/a Get Real Health ("Get Real Health"), 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. Cash and Cash Equivalents Cash and cash equivalents can include time deposits and certificates of deposit with original maturities of three months or less that are highly liquid and readily convertible to a known amount of cash. These assets are stated at cost, which approximates market value, due to their short duration or liquid nature. Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are stated at the amount the Company expects to collect and do not bear interest. The Company establishes a general allowance for doubtful accounts based on collections history. In the case of a bankruptcy filing or other similar event indicating the collectability of specific customer accounts is no longer probable, a specific allowance for doubtful accounts may be recorded to reduce the related receivable to the amount expected to be recovered. Financing Receivables Financing receivables are comprised of short-term payment plans and sales-type leases. Short-term payment plans are stated at the amount the Company expects to collect and do not bear interest. Sales-type leases are initially recorded at the present value of the related minimum lease payments, computed at the interest rate implicit in the lease, and are presented net of unearned income. Unearned income is amortized over the lease term to produce a constant periodic rate of return on the net investment in the lease (the interest method). An allowance for credit losses has been established for our financing receivables based on the historical level of customer defaults under such arrangements. In the case of a bankruptcy filing or other similar event indicating the collectability of specific customer accounts is no longer probable, a specific reserve may be recorded to reduce the related receivable to the amount expected to be recovered. Customer payments are considered past due if a scheduled payment is not received within contractually agreed upon terms, with amounts reclassified to accounts receivable when they become due. As a result, we evaluate the credit quality of our financing receivables on an ongoing basis utilizing an aging of receivables and write-offs, customer collection experience, the customer’s financial condition and known risk characteristics impacting the respective customer base, as well as existing economic conditions, to determine if any further allowance is necessary. Amounts are specifically charged off once all available means of collection have been exhausted. Inventories Inventories are stated at lower of cost or net realizable value using the average cost method. The Company’s inventories are comprised of computer equipment, forms and supplies. Property and Equipment Property and equipment is recorded at cost, less accumulated depreciation. Additions and improvements to property and equipment that materially increase productive capacity or extend the life of an asset are capitalized. Maintenance, repairs and minor renewals are expensed as incurred. Upon retirement or other disposition of such assets, the related costs and accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations. Depreciation expense is computed using the straight-line method over the asset’s useful life, which is generally 5 years for computer equipment, furniture, and fixtures and 30 years for buildings. Leasehold improvements are depreciated over the shorter of the asset’s useful life or the remaining lease term. The Company reviews for the possible impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Depreciation expense is reported in the consolidated statements of operations as a component of costs of sales and operating expenses. Business Combinations We apply business combination accounting when we acquire a business. Business combinations are accounted for at fair value. The associated acquisition costs are expensed as incurred and recorded in general and administrative expenses; restructuring costs associated with a business combination are expenses; contingent consideration is measured at fair value at the acquisition date, with changes in fair value after the acquisition date affecting earnings; changes in deferred tax asset valuation allowances and income tax uncertainties after the measurement period affect income tax expense; and goodwill is determined as the excess of the fair value of the consideration conveyed in the acquisition over the fair value of the net assets acquired. The accounting for business combinations requires estimates and judgments as to expectations for future cash flows of the acquired business, and the allocation of those cash flows to identifiable intangible assets, in determining the estimated fair value for assets and liabilities acquired. The fair values assigned to tangible and intangible assets acquired and liabilities assumed, are based on management's estimates and assumptions, including valuations that utilize customary valuation procedures and techniques. If the actual results differ from the estimates and judgments used in these estimates, the amounts recorded in the financial statements could result in a possible impairment of the intangible assets and goodwill, or require acceleration of the amortization expense of finite-lived intangible assets. The results of the acquired businesses' operations are included in the Consolidated Statements of Operations of the combined entity beginning on the date of the acquisition. We have applied this acquisition method to the transactions described in Note 3 - Business Combination. Goodwill Goodwill is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the identifiable net tangible and intangible assets acquired. Goodwill is not amortized but is evaluated for impairment annually or more frequently if indicators of impairment are present or changes in circumstances suggest that impairment may exist. We test annually for impairment as of October 1. As part of our annual goodwill impairment test, we first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If we conclude that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, we conduct a quantitative goodwill impairment assessment. The first step of the quantitative goodwill impairment test compares the fair value of the reporting unit with its carrying amount, including goodwill. The Company early adopted Accounting Standards Update 2017-04 on January 1, 2017, which eliminates the second step of the goodwill impairment analysis. Therefore, if the carrying amount of the reporting unit exceeds its fair value in the first step of the goodwill impairment test, an impairment charge is recognized for the amount by which the carrying amount exceeds the total amount of goodwill allocated to that reporting unit. If the fair value of the reporting unit exceeds its carrying amount, the goodwill of the reporting unit is not considered to be impaired. We did not identify any events or circumstances that would require interim goodwill impairment testing prior to October 1, 2017. Based on our assessment as of October 1, 2017, we determined that there was no impairment of goodwill for our Acute Care EHR and TruBridge reporting units. We also determined as of October 1, 2017, that it was more likely than not that we did not have an impairment of our Post-acute Care EHR reporting unit. During the fourth quarter of 2017, the cumulation of events, including anticipated attrition of significant post-acute customer accounts and a product development acceleration plan for our post-acute EHR software, triggered management to re-assess future discounted cash flow projections incorporated in the October 1, 2017 annual assessment to include updated assumptions for the aforementioned fourth quarter events impacting the Post-acute Care EHR reporting unit. The result of our fair value assessment, which applied a combination of the income and market valuation approach, measured the reporting unit's fair value less than the reporting unit's carrying value. A goodwill impairment of $28.0 million was recorded against our Post-acute Care EHR reporting unit for the year ended December 31, 2017. We determined there was no impairment to goodwill for the years ended December 31, 2018 and 2019. Purchased Intangible Assets Purchased intangible assets are acquired in connection with a business acquisition, and are amortized over their estimated useful lives based on the pattern of economic benefit expected from each asset. We concluded for certain purchased intangible assets that the pattern of economic benefit approximated the straight-line method, and therefore, the use of the straight-line method was appropriate, as the majority of the cash flows will be recognized ratably over the estimated useful lives and there is no degradation of the cash flows over time. We assess the recoverability of intangible assets whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. The carrying amount is not recoverable if it exceeds the undiscounted sum of cash flows expected to result from the use and eventual disposition of the asset. If the asset is not recoverable, the impairment loss is measured by the excess of the asset's carrying amount over its fair value. During the fourth quarter of 2017, the cumulation of events, including anticipated attrition of significant post-acute customer accounts and a product development acceleration investment plan in our Post-acute Care EHR software, triggered management to assess the recoverability of purchased intangible assets related to our Post-acute Care EHR asset group. We determined there was no impairment to purchased intangible assets as of December 31, 2019, 2018 or 2017. Revenue Recognition Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under ASC 606 to: (1) identify the contract with the client, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Revenue is recognized net of shipping charges and any taxes collected from clients, which are subsequently remitted to governmental authorities. • System Sales and Support The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, and related training services, hardware and software application support, and hardware maintenance services to acute care and post-acute care community hospitals. • Non-recurring Revenues • Perpetual software licenses and installation, conversion, and related training services 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 and installation, conversion, and related training services 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 10 - 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 and revenue is recognized on a gross basis. 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 to five years. Payment is due monthly for support services provided. • Subscriptions to third-party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin, and revenue is recognized on a gross basis. 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 17 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 IT 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. The following table details deferred revenue for the years ended December 31, 2019 and 2018, included in the consolidated balance sheets: For years ended December 31, (In thousands) 2019 2018 Beginning balance $ 10,201 $ 9,937 Deferred revenue recorded 20,507 19,818 Deferred revenue acquired 430 — Less deferred revenue recognized as revenue (22,510) (19,554) Ending balance $ 8,628 8628000 $ 10,201 The deferred revenue recorded for years ended December 31, 2019 and 2018 is comprised primarily of the annual renewals of certain software subscriptions billed during during the first quarter of each year and deposits collected for future EHR installations. The deferred revenue acquired resulted from the May 2019 acquisition of Get Real Health. The deferred revenue recognized as revenue during the years ended December 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 arrangements, 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 consolidated statements of operations. 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" in the accompanying consolidated statements of operations. 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 consolidated balance sheets. The following table details costs to obtain and fulfill contracts with customers for the years ended December 31, 2019 and 2018, included in the consolidated balance sheets: For years ended December 31, (In thousands) 2019 2018 Beginning balance $ 3,017 $ 3,775 Costs to obtain and fulfill contracts capitalized 6,246 3,345 Less costs to obtain and fulfill contracts recognized as expense (4,824) (4,103) Ending balance $ 4,439 $ 3,017 • Significant Judgments Our contracts with clients often include promises to transfer multiple products and services. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Judgment is required to determine SSP for each distinct performance obligation. We use observable SSP for items that are sold on a stand-alone basis to similarly situated clients at unit prices within a sufficiently narrow range. For performance obligations that are sold to different clients for a broad range of amounts, or for performance obligations that are never sold on a stand-alone basis, the residual method in determining SSP is applied and requires significant judgment. Allocating the transaction price, including estimating SSP of promised goods and services for contracts with discounts or variable consideration, may require significant judgment. Due to the short time frame of the implementation cycle, discount allocation is immaterial as revenue is recognized net of discounts within the same reporting period. In scenarios where the Company enters into a contract that includes both a software license and BPS or other services that are charged based on volume of services rendered, the Company allocates variable amounts entirely to a distinct good or service. The terms of the variable payment relate specifically to the entity’s efforts to satisfy that performance obligation. Significant judgment is required in determining the expected life of a customer, which is the amortization period for costs to obtain and fulfill a contract that have been capitalized. The Company determined that the expected life of the customer is not materially different from the initial contract term based on the characteristics of the SaaS offering. • Remaining Performance Obligations Disclosures regarding remaining performance obligations are not considered material as the overwhelming majority of the Company's remaining performance obligations either (a) are related to contracts with an expected duration of one year or less, or (b) exhibit revenue recognition in the amount to which the Company has the right to invoice. Stock-Based Compensation The Company accounts for stock-based compensation according to the provisions of FASB Codification topic, Compensation – Stock Compensation, which establishes accounting for stock-based awards exchanged for employee services. Accordingly, stock-based compensation cost is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee’s or non-employee director’s requisite service period. Product Development Costs Product development costs are expensed as incurred. Product development costs totaled approximately $36.9 million, $36.4 million, and $33.7 million for the years ended December 31, 2019, 2018 and 2017, respectively. Income Taxes We account for income taxes in accordance with FASB Codification topic, Income Taxes . Under this topic, deferred income taxes are determined utilizing the asset and liability approach. This method gives consideration to the future tax consequences associated with differences between financial accounting and tax bases of assets and liabilities. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We recognize interest and penalties accrued related to unrecognized tax benefits in the consolidated statements of operations as a component of the provision for income taxes. We also make a provision for uncertain income tax positions in accordance with the Income Taxes Codification topic. These provisions require that a tax position taken in a tax return be recognized in the financial statements when it is more likely than not (i.e., a likelihood of more than fifty percent) that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement. The topic also requires that changes in judgment that result in subsequent recognition, derecognition, or change in a measurement date of a tax position taken in a prior annual period (including any related interest and penalties) be recognized as a discrete item in the interim period in which the change occurs. Valuation allowances are recorded when, in the opinion of management, it is more likely than not that all or a portion of the deferred tax assets will not be realized. These valuation allowances can be impacted by changes in tax laws, changes to statutory tax rates, and future taxable income, and are based on our judgment, estimates, and assumptions. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires that management make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported revenues and expenses during the reporting periods. Actual results could differ from those estimates. Segment Reporting Operating segments are identified as components of an enterprise about which separate discrete financial information is evaluated by the chief operating decision maker, which we refer to as the CODM, or decision-making group in assessing performance and making decisions regarding resource allocation. The Company has prepared operating segment information based on the manner in which management disaggregates the Company's operations for making internal operating decisions. See Note 17. New Accounting Standards Adopted in 2019 In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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 significantly 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 does not expect a material impact due to the implementation of this standard on its consolidated 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.

Business Combination

Business Combination	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Business Combination	BUSINESS COMBINATION Acquisition of Get Real Health On May 3, 2019, we acquired all of the assets and liabilities of iNetXperts, Corp., a Maryland corporation doing business as Get Real Health (“Get Real Health”), pursuant to a Stock Purchase Agreement dated April 23, 2019, as amended on May 2, 2019. Based in Rockville, Maryland, Get Real Health delivers technology solutions to improve patient outcomes and engagement strategies with care providers. Consideration for the acquisition included cash (net of cash of the acquired entity) of $10.8 million (inclusive of seller's transaction expenses), plus a contingent earnout payment of up to $14.0 million tied to Get Real Health's earnings before interest, tax, depreciation, and amortization ("EBITDA") (subject to certain pro-forma adjustments) for 2019. As of December 31, 2019, the $5.0 million contingent consideration estimated in the allocation of purchase price paid was fully reversed as Get Real Health's earnings did not achieve the required level for earnout payment. During 2019, we incurred approximately $0.6 million of pre-tax acquisition costs in connection with the acquisition of Get Real Health. Acquisition costs are included in general and administrative expenses in our consolidated statements of income. Our acquisition of Get Real Health will be treated as a purchase in accordance with ASC 805, Business Combinations , which requires allocation of the purchase price to the estimated fair values of assets and liabilities acquired in the transaction. Our allocation of the purchase price is based on management's judgment after evaluating several factors, including a preliminary valuation assessment. The allocation is preliminary and subject to changes, which could be significant, as additional information becomes available and appraisals of intangible assets and deferred tax positions are finalized. The allocation of the purchase price paid for Get Real Health as of December 31, 2019 was as follows: (In thousands) Purchase Price Allocation Acquired cash $ 159 Accounts receivable 364 Prepaid expenses 107 Property and equipment 365 Operating lease asset 1,285 Intangible assets 7,890 Goodwill 9,767 Accounts payable and accrued liabilities (594) Deferred taxes, net (1,736) Operating lease liability (1,285) Contingent consideration (5,000) Deferred revenue (430) Net assets acquired $ 10,892 The intangible assets in the table above are being amortized on a straight-line basis over their estimated useful lives. The amortization is included in amortization of acquisition-related intangibles in our condensed consolidated statements of income. The fair value measurements of tangible and intangible assets and liabilities were based on significant inputs not observable in the market and thus represent Level 3 measurements within the fair value measurement hierarchy (see Note 15 - Fair Value). Level 3 inputs included, among others, discount rates that we estimated would be used by a market participant in valuing these assets and liabilities, projections of revenues and cash flows, client attrition rates and market comparables. Our condensed consolidated statement of operations for the year ended December 31, 2019 includes revenues of approximately $3.4 million, and pre-tax loss of approximately $0.1 million, attributed to the acquired business since the May 3, 2019 acquisition date. The following unaudited pro forma revenue, net income and earnings per share amounts for the years ended December 31, 2019 and 2018 give effect to the Get Real Health acquisition as if it had been completed on January 1, 2018. The pro forma financial information is presented for illustrative purposes only and is not necessarily indicative of what the operating results actually would have been during the periods presented had the Get Real Health acquisition been completed during the periods presented. In addition, the unaudited pro forma financial information does not purport to project future operating results. The pro forma information does not fully reflect: (1) any anticipated synergies (or costs to achieve synergies) or (2) the impact of non-recurring items directly related to the Get Real Health acquisition. Year Ended December 31, (In thousands, except per share data, unaudited) 2019 2018 Pro forma revenues $ 276,097 $ 283,994 Pro forma net income $ 19,077 $ 15,172 Pro forma diluted earnings per share $ 1.38 $ 1.12 Pro forma net income was calculated by adjusting the results for the applicable period to reflect (i) the additional amortization that would have been charged assuming the fair value adjustments to intangible assets had been applied on January 1, 2018 and (ii) adjustments to amortized revenue during fiscal 2019 and 2018 as a result of the acquisition date valuation of assumed deferred revenue. The pro forma results for each period also reflect the pro forma adjustment to interest expense as a result of utilizing revolver debt to finance the acquisition.

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Property and Equipment	PROPERTY AND EQUIPMENT Property and equipment were comprised of the following at December 31, 2019 and 2018: (In thousands) 2019 2018 Land $ 2,848 $ 2,848 Buildings and improvements 8,039 7,752 Computer equipment 4,011 2,766 Leasehold improvements 1,712 1,198 Office furniture and fixtures 2,018 1,938 Automobiles 18 18 18,646 16,520 Less: accumulated depreciation (7,053) (5,645) Property and equipment, net $ 11,593 $ 10,875

Other Accrued Liabilities

Other Accrued Liabilities	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Other Accrued Liabilities	OTHER ACCRUED LIABILITIES Other accrued liabilities were comprised of the following at December 31, 2019 and 2018: (In thousands) 2019 2018 Salaries and benefits $ 6,946 $ 8,722 Severance 329 992 Commissions 1,037 830 Self-insurance reserves 1,382 1,017 Contingent consideration — 206 Other 529 452 Operating lease liabilities, current portion 1,544 — Other accrued liabilities $ 11,767 $ 12,219

Net Income Per Share

Net Income Per Share	12 Months Ended
	Dec. 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 (loss) and net income (loss) attributable to common stockholders for the years ended December 31, 2019, 2018, and 2017: (In thousands, except for per share data) 2019 2018 2017 Basic EPS Numerator Net income (loss) $ 20,468 $ 17,632 $ (17,416) Less: Net (income) loss attributable to participating securities (764) (595) 316 Net income (loss) attributable to common stockholders $ 19,704 $ 17,037 $ (17,100) Denominator Weighted average shares outstanding used in basic per common share computations 13,778 13,561 13,419 Basic EPS $ 1.43 $ 1.26 $ (1.27) Diluted EPS Numerator Net income (loss) attributable to common stockholders for diluted EPS $ 19,704 $ 17,037 $ (17,100) Denominator Weighted average shares outstanding used in basic per common share computations 13,778 13,561 13,419 Weighted average effect of dilutive securities: Performance share awards — 7 — Weighted average shares outstanding used in diluted per common share computations 13,778 13,568 13,419 Diluted EPS $ 1.43 $ 1.26 $ (1.27)

Income Taxes

Income Taxes	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES The Company accounts for income taxes in accordance with the FASB’s Codification topic, Income Taxes . These provisions require a company to determine whether it is more likely than not that a tax position will be sustained upon examination based on the technical merits of the position. If the more-likely-than-not threshold is met, a company must measure the tax position to determine the amount to recognize in the financial statements. The Company did not have any unrecognized tax positions as of December 31, 2019 and 2018. The federal returns for tax years 2016 through 2018 remain open to examination, and the tax years 2015 through 2018 remain open to examination by certain other taxing jurisdictions to which the Company is subject. Additional years may be open to the extent attributes are being carried forward to an open year. Deferred income taxes arise from the temporary differences in the recognition of income and expenses for tax purposes. A valuation allowance is established when the Company believes that it is more likely than not that some portion of its deferred tax assets will not be realized. Deferred tax assets and liabilities were comprised of the following at December 31, 2019 and 2018: (In thousands) 2019 2018 Deferred tax assets: Accounts receivable and financing receivables $ 1,221 $ 1,112 Accrued vacation 653 529 Stock-based compensation 2,886 2,264 Deferred revenue 257 250 Accrued severance 24 173 Fixed assets 1,347 — Credits 3,072 1,984 Net operating loss 7,770 10,347 Deferred tax assets 17,230 16,659 Less: Valuation allowance 801 456 Total deferred tax assets $ 16,429 $ 16,203 Deferred tax liabilities: Intangible assets $ 20,960 $ 19,957 Accrued liabilities and other 3,092 897 Fixed assets — 226 Total deferred tax liabilities $ 24,052 $ 21,080 Total net deferred tax liability $ (7,623) $ (4,877) Significant components of the income tax provision for the years ended December 31, 2019, 2018 and 2017 were as follows: (In thousands) 2019 2018 2017 Current provision: Federal $ 860 $ (594) $ 1,535 State 1,357 1,434 977 Deferred provision: Federal 951 649 1,070 State 60 (1,013) 351 Total income tax provision $ 3,228 $ 476 $ 3,933 The difference between income taxes at the U.S. federal statutory income tax rate of 21% for the years ended December 31, 2019 and 2018, and 35% for the year ended December 31, 2017, and those reported in the consolidated statements of operations for the years ended December 31, 2019, 2018 and 2017 are as follows: (In thousands) 2019 2018 2017 Income taxes at U.S. federal statutory rate $ 4,976 $ 3,803 $ (4,584) Provision-to-return adjustments (66) (112) 433 State income tax, net of federal tax effect 978 1,109 458 Domestic production activities deduction — — (280) Tax credits (2,196) (3,428) (393) Contingent consideration (1,050) — — Goodwill impairment — — 9,520 Stock-based compensation 151 356 1,155 Deferred impact of tax reform — — (1,890) Change in valuation allowance 173 (1,149) (304) Other 262 (103) (182) Total income tax provision $ 3,228 $ 476 $ 3,933 Our effective tax rates for the years ended December 31, 2019, 2018 and 2017 were 14%, 3% and (29)%, respectively. Our effective tax rate for 2019 was significantly impacted by the non-taxable nature of our recorded gain on contingent consideration, which served to reduce the year's effective tax rate by over 4%. Our effective tax rate for 2018 was significantly impacted by our implementation of the ASC 730 Safe Harbor Directive, which significantly increased our estimated R&D tax credits for the 2017 and 2018 tax years. Our effective tax rate for 2017 was based on a then-statutory corporate tax rate of 35%, which was subsequently reduced to 21% pursuant to the Tax Cuts and Jobs Act, and significantly impacted by tax shortfalls related to stock-based compensation resulting from our adoption of ASU 2016-09, the non-deductible nature of our goodwill impairment charges, and the effect of recent tax reform legislation. These three factors combined for a net $8.8 million tax expense impact during 2017, affecting the period's effective tax rate by approximately 65%. We have federal net operating loss carryforwards related to the acquisition of HHI and Get Real Health of $53.9 million, $40.5 million, and $27.9 million for the years ending December 31, 2017, 2018, and 2019, respectively, which expire at various dates from 2026 to 2035. We have state net operating loss carryforwards related to the acquisition of HHI and Get Real Health of $37.1 million, $34.5 million, and $34.4 million for the years ending December 31, 2017, 2018, and 2019, respectively, which expire at various dates from 2023 to 2036. Realization of deferred tax assets associated with the state net operating loss carryforward is dependent upon generating sufficient taxable income prior to their expiration. We believe it is more likely than not that the benefit from certain state NOL carryforwards will not be realized. In recognition of this risk, we have provided a valuation allowance on the deferred tax assets related to these state NOL carryforwards of $0.5 million after December 31, 2018 and $0.8 million after December 31, 2019. The change in valuation allowance was based on evidence supporting that certain state NOL carryforwards associated with the acquisition of Get Real Health may not be realized.

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 31, 2019
Share-based Payment Arrangement [Abstract]
Stock-Based Compensation	STOCK-BASED COMPENSATION 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"). Stock-based compensation cost is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee’s or non-employee director’s requisite service period. As of December 31, 2019, there were a total o f 833,895 sh ar es of common stock reserved under the Plans for issuance under future share-based payment arrangements. The following table details total stock-based compensation expense for the years ended December 31, 2019, 2018 and 2017, included in the consolidated statements of operations: (In thousands) 2019 2018 2017 Costs of sales $ 2,040 $ 2,134 $ 1,750 Operating expenses 7,782 7,581 5,416 Pre-tax stock-based compensation expense 9,822 9,715 7,166 Less: income tax effect (2,063) (2,040) (2,795) Net (after tax) stock-based compensation expense $ 7,759 $ 7,675 $ 4,371 As of December 31, 2019, there was $9.6 million of unrecognized compensation cost related to unvested or unearned, as applicable, stock-based compensation arrangements granted under the Plans, which is expected to be recognized over a weighted-average period of 1.6 years. Restricted Stock The Company grants restricted stock to executive officers, certain key employees and non-employee directors under the Plans with the fair value of the awards representing the fair value of the common stock on the date the restricted stock is granted. Shares of restricted stock generally vest in equal annual installments over the applicable vesting period, which ranges from one to three years. The Company records expenses for these grants on a straight-line basis over the applicable vesting periods. Shares of restricted stock may also be issued pursuant to the settlement of performance share awards, for which the Company records expenses in the manner described in the "Performance Share Awards" section below. A summary of restricted stock activity (including shares of restricted stock issued pursuant to the settlement of performance share awards) under the Plans during the years ended December 31, 2019, 2018 and 2017 is as follows: Shares Weighted-Average Grant-Date Fair Value Unvested stock outstanding at January 1, 2017 184,885 $ 54.63 Granted 225,954 32.79 Vested (101,644) 55.58 Unvested stock outstanding at December 31, 2017 309,195 $ 38.36 Granted 148,841 30.20 Performance share awards converted to restricted stock 177,395 29.94 Vested (156,988) 40.52 Forfeited (3,311) 30.20 Unvested stock outstanding at December 31, 2018 475,132 $ 32.00 Granted 133,936 30.89 Performance share awards converted to restricted stock 138,566 29.80 Vested (221,775) 33.48 Unvested stock outstanding at December 31, 2019 525,859 $ 30.51 Performance Share Awards The Company grants performance share awards to executive officers and certain key employees under the Amended and Restated 2014 Incentive Plan prior to 2019 and under the 2019 Incentive Plan beginning in 2019. The number of shares of common stock earned and issuable under each award is determined at the end of each one three three One Three In the event that the Company's financial performance meets the predetermined targets for the performance objectives of the one three 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 Plans for the years ended December 31, 2019, 2018 and 2017, is as follows, based on the target award amounts set forth in the performance share award agreements: Shares Weighted-Average Grant-Date Fair Value Performance share awards outstanding at January 1, 2017 77,594 $ 49.64 Granted 189,325 29.94 Forfeited or unearned (77,594) 49.64 Performance share awards outstanding at December 31, 2017 189,325 $ 29.94 Granted 184,776 30.15 Forfeited or unearned (11,930) 29.94 Performance share awards converted to restricted stock (177,395) 29.94 Performance share awards outstanding at December 31, 2018 184,776 $ 30.15 Granted 110,310 30.95 Adjusted for actual perfromance, net of forfeitures 44,189 29.77 Performance share awards converted to restricted stock (138,566) 29.80 Performance share awards outstanding at December 31, 2019 200,709 $ 30.75

Concentration of Credit Risk

Concentration of Credit Risk	12 Months Ended
	Dec. 31, 2019
Risks and Uncertainties [Abstract]
Concentration of Credit Risk	CONCENTRATION OF CREDIT RISK Financial instruments, which potentially subject the Company to concentration of credit risk, consist principally of temporary cash investments and trade receivables (including financing receivables). The Company places its temporary cash investments with credit-worthy, high-quality financial institutions. The Company’s customer base is concentrated in the healthcare industry. Customers are located throughout the United States. The Company requires no collateral or other security to support customer trade receivables. An allowance for doubtful accounts and allowance for credit losses has been established for potential credit losses based on historical collection experience. The Company maintains its cash and cash equivalents in bank deposit accounts, which, at times, may exceed federally insured limits. The Company has not experienced any losses in such accounts and does not believe it is exposed to any significant credit risk on cash and cash equivalents.

Financing Receivables

Financing Receivables	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Financing Receivables	FINANCING RECEIVABLES Total financing receivables were $30.3 million as of December 31, 2019, compared with $34.3 million as of December 31, 2018. Short-Term Payment Plans The Company provides fixed monthly payment arrangements ("short-term payment plans") over terms ranging from three to twelve months for meaningful use stage three and other add-on software installations. As a practical expedient, we do not adjust the amount of consideration recognized as revenue for the financing component as unearned income when we expect payment within one year or less. These receivables, included in the current portion of financing receivables, were comprised of the following on December 31, 2019 and 2018: (In thousands) 2019 2018 Short-term payment plans, gross $ 2,361 $ 5,773 Less: allowance for losses (165) (404) Short-term payment plans, net $ 2,196 $ 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 2026. Under long-term financing arrangements, the transaction price is adjusted by a discount rate that reflects market conditions and 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 consolidated statements of operations. These receivables typically have terms from two to seven years. The components of these receivables were as follows on December 31: (In thousands) 2019 2018 Long-term financing arrangements, gross $ 34,483 $ 34,841 Less: allowance for losses (2,806) (2,163) Less: unearned income (3,574) (3,725) Long-term financing arrangements, net $ 28,103 $ 28,953 Future minimum payments to be received subsequent to December 31, 2019 are as follows: (In thousands) 2020 $ 12,085 2021 10,468 2022 6,435 2023 3,368 2024 1,709 Thereafter 418 Total minimum payments to be received 34,483 Less: allowance for losses (2,806) Less: unearned income (3,574) Receivables, net $ 28,103 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 years ended December 31, 2019 and 2018: (In thousands) Beginning Balance Provision Charge-offs Recoveries Ending Balance December 31, 2019 $ 2,567 $ 970 $ (566) $ — $ 2,971 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 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 December 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 December 31, 2019 $ 1,480 $ 150 $ 207 $ 1,837 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 the financing receivables or the financing receivables, current portion, net amounts in the accompanying 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) December 31, 2019 December 31, 2018 Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: Uninvoiced client financing receivables related to trade accounts receivable that are 1 to 90 Days Past Due $ 18,015 $ 17,290 Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due 2,136 2,247 Uninvoiced client financing receivables related to trade accounts receivable that are 181+Days Past Due 1,972 885 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 22,123 $ 20,422 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 8,786 10,694 Total financing receivables with contractual maturities of one year or less 2,361 5,773 Less: allowance for losses (2,971) (2,567) Total financing receivables $ 30,299 $ 34,322

Intangible Assets and Goodwill

Intangible Assets and Goodwill	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets and Goodwill	INTANGIBLE ASSETS AND GOODWILL Our purchased definite-lived intangible assets as of December 31, 2019 and 2018 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2017 and 2018 $ 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 Intangible assets acquired for year ended December 31, 2019 2,070 220 5,600 7,890 Amortization expenses for year ended December 31, 2019 (6,980) (836) (3,190) (11,006) Net intangible assets as of December 31, 2019 $ 57,914 $ 7,671 $ 17,525 $ 83,110 Weighted average remaining years of useful life 9 12 5 9 The following table represents the remaining amortization of definite-lived intangible assets as of December 31, 2019: (In thousands) For the year ended December 31, 2020 $ 11,421 2021 11,003 2022 10,904 2023 10,904 2024 9,681 Due thereafter 29,197 Total $ 83,110 The following table sets forth the change in the carrying amount of goodwill by segment for the years ended December 31, 2019, 2018, and 2017: (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2016 $ 97,095 $ 57,570 $ 13,784 $ 168,449 Goodwill impairment — (28,000) — (28,000) Balance as of December 31, 2017 and 2018 97,095 29,570 13,784 140,449 Goodwill acquired — — 9,767 9,767 Balance as of December 31, 2019 $ 97,095 $ 29,570 $ 23,551 $ 150,216 During 2017, the result of our fair value assessment of the Post-acute Care EHR reporting unit, which applied a combination of the income and market valuation approach, measured the reporting unit's fair value less than the reporting unit's carrying value. A goodwill impairment of $28.0 million was recorded against our Post-acute Care EHR reporting unit as of December 31, 2017 as a result of anticipated attrition of significant post-acute customer accounts and a product development acceleration plan for our post-acute EHR software. We determined there was no impairment to goodwill as of December 31, 2019 or 2018.

Long-Term Debt

Long-Term Debt	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Long-Term Debt	LONG-TERM DEBT Long-term debt was comprised of the following at December 31, 2019 and 2018: (In thousands) December 31, 2019 December 31, 2018 Term loan facility $ 88,823 102,432 Revolving credit facility 20,000 29,693 Capital lease obligation — 250 Debt obligations 108,823 132,375 Less: debt issuance costs (960) (1,306) Debt obligation, net 107,863 131,069 Less: current portion (8,430) (6,486) Long-term debt $ 99,433 $ 124,583 As of December 31, 2019, the carrying value of debt approximates the fair value due to the variable interest rate which reflects market rates. Credit Agreement In conjunction with our acquisition of HHI in January 2016, we entered into a syndicated credit agreement with Regions Bank ("Regions") serving as administrative agent, which provided for a $125 million term loan facility and a $50 million revolving credit facility. On February 8, 2018, we entered into a Third Amendment that establishes the aggregate principal amount of our credit facilities of $167 million, which includes a $117 million term loan facility and a $50 million revolving credit facility. Each of our 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 term loan facility are due on the last day of each fiscal quarter beginning December 31, 2017, with quarterly principal payments of approximately $1.5 million through September 30, 2019, approximately $2.2 million through September 30, 2021 and approximately $2.9 million through September 30, 2022, with maturity on October 13, 2022 or such earlier date as the obligations under the credit agreement become due and payable pursuant to the terms of the credit agreement. Any principal outstanding under the revolving credit facility is due and payable on the maturity date. Anticipated annual future maturities of the term loan facility, revolving credit facility, and capital lease obligation are as follows as of December 31, 2019: (In thousands) 2020 $ 8,775 2021 9,506 2022 90,542 2023 — Thereafter — $ 108,823 Our 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 credit agreement are also guaranteed by the Subsidiary Guarantors.

Benefit Plans

Benefit Plans	12 Months Ended
	Dec. 31, 2019
Retirement Benefits [Abstract]
Benefit Plans	BENEFIT PLANS In January 1994, the Company adopted the CPSI 401(k) Retirement Plan that covers all eligible employees of the Company who have completed one year of service. The plan allows eligible employees to contribute up to 60% of their pre-tax earnings up to the statutory limit prescribed by the Internal Revenue Service. The Company matches a discretionary amount determined by the Board of Directors. The Company contributed approximately $2.9 million, $2.6 million, and $2.6 million to the plan for the years ended December 31, 2019, 2018 and 2017, respectively. The Company provides certain health and medical benefits to eligible employees, their spouses and dependents pursuant to a benefit plan funded by the Company. Each participating employee contributes to the Company’s costs associated with such benefit plan. The Company’s obligation to fund this benefit plan and pay for these benefits is limited through the Company’s purchase of an insurance policy from a third-party insurer. The amount established as a reserve is intended to recognize the Company’s estimated obligations with respect to its payment of claims and claims incurred but not yet reported under the benefit plan. Management believes that the recorded liability for medical self-insurance at December 31, 2019 and 2018 is adequate to cover the losses and claims incurred, but these reserves are based on estimates and the amount ultimately paid may be more or less than such estimates.

OPERATING LEASES

OPERATING LEASES	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Operating Leases	OPERATING LEASES The Company leases office space in various locations in Alabama, Louisiana, Pennsylvania, Minnesota, Maryland, and Mississippi. These leases have terms expiring from 2020 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 is as follows: (In thousands) December 31, 2019 Operating lease assets: Operating lease assets $ 7,800 Operating lease liabilities: Other accrued liabilities 1,544 Operating lease liabilities, net of current portion 6,256 Total operating lease liabilities $ 7,800 Weighted average remaining lease term in years 7 Weighted average discount rate 5.1% 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 December 31, 2019 are as follows: (In thousands) 2020 $ 1,544 2021 1,518 2022 1,436 2023 1,363 2024 980 Thereafter 2,383 Total lease payments 9,224 Less imputed interest (1,424) Total $ 7,800 Total rent expense for the years ended December 31, 2019, 2018, and 2017 was $2.2 million, $2.6 million, and $2.6 million, respectively. Total cash paid for amounts included in the measurement of lease liabilities within operating cash flows from operating leases for the year ended December, 2019 was $1.6 million.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 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	12 Months Ended
	Dec. 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 topic 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 topic 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 December 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 that was earned by Rycan for the year ended December 31, 2018 in accordance with the purchase agreement. The following table summarizes the carrying amount and the fair value of the contingent consideration at December 31, 2018: Fair Value at December 31, 2018 Using Quoted Prices in Carrying Active Markets for Significant Other Significant Amount at Identical Assets Observable Inputs Unobservable Inputs (In thousands) 12/31/2018 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 206 $ — $ — $ 206 Total $ 206 $ — $ — $ 206 The carrying amount of other financial instruments reported in the consolidated balance sheets for current assets and current liabilities approximates their fair values because of the short-term nature of these instruments.

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 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 costs 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, cost of sales, and gross profit of our three operating segments for the years ended December 31, 2019, 2018, and 2017: Year Ended December 31, (In thousands) 2019 2018 2017 Revenues: Acute Care EHR Recurring revenue $ 109,046 $ 111,936 $ 113,056 Non-recurring revenue 35,028 46,036 51,172 Total Acute Care EHR revenue 144,074 157,972 164,228 Post-acute Care EHR Recurring revenue 17,466 18,599 20,122 Non-recurring revenue 3,812 3,593 3,911 Total Post-acute Care EHR revenue 21,278 22,192 24,033 TruBridge 109,282 100,247 88,666 Total revenues 274,634 280,411 276,927 Cost of sales: Acute Care EHR 68,569 69,831 72,537 Post-acute Care EHR 5,303 6,153 7,481 TruBridge 56,617 54,699 49,636 Total cost of sales 130,489 130,683 129,654 Gross profit: Acute Care EHR 75,505 88,141 91,691 Post-acute Care EHR 15,975 16,039 16,552 TruBridge 52,665 45,548 39,030 Total gross profit 144,145 149,728 147,273 Corporate operating expenses (119,562) (124,846) (152,087) Other income 807 803 407 Gain on contingent consideration 5,000 — — Loss on extinguishment of debt — — (1,340) Interest expense (6,694) (7,577) (7,736) Income (loss) before taxes $ 23,696 $ 18,108 $ (13,483)

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 31, 2019
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS Declaration of Dividends On February 11, 2020, the Company announced a dividend for the first quarter of 2020 in the amount of $0.10 per share. The dividend was payable on March 6, 2020 to stockholders of record as of the close of business on February 21, 2020.

Quarterly Financial Statements

Quarterly Financial Statements (Unaudited)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Quarterly Financial Statements (Unaudited)	QUARTERLY FINANCIAL STATEMENTS (UNAUDITED) The following table presents a summary of our results of operations for our eight most recent quarters ended December 31, 2019. The information for each of these quarters is unaudited and has been prepared on a basis consistent with the audited financial statements. This information includes all adjustments, consisting only of normal recurring adjustments, we consider necessary for fair presentation of this information when read in conjunction with the audited financial statements and related notes. Our operating results have varied on a quarterly basis and may fluctuate significantly in the future. (In thousands, except for per share data) 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Ended December 31, 2019 Sales revenues $ 69,141 $ 66,156 $ 68,699 $ 70,638 Gross profit 37,115 34,535 35,915 36,580 Operating income 6,048 3,616 6,007 8,912 Net income 3,444 1,663 4,135 11,226 Net income per share Basic $ 0.24 $ 0.12 $ 0.29 $ 0.78 Diluted $ 0.24 $ 0.12 $ 0.29 $ 0.78 Year Ended December 31, 2018 Sales revenues $ 70,882 $ 67,905 $ 69,297 $ 72,327 Gross profit 39,085 34,846 36,113 39,684 Operating income 7,648 2,225 5,361 9,648 Net income 3,967 328 5,749 7,588 Net income per share Basic $ 0.29 $ 0.02 $ 0.41 $ 0.54 Diluted $ 0.29 $ 0.02 $ 0.41 $ 0.54

Schedule II - Valuation and Qua

Schedule II - Valuation and Qualifying Accounts	12 Months Ended
	Dec. 31, 2019
SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]
Schedule II - Valuation and Qualifying Accounts	VALUATION AND QUALIFYING ACCOUNTS (In thousands) Description Balance at beginning of period Additions charged to cost and expenses (1) Deductions (2) Balance at end of period Allowance for doubtful accounts deducted from accounts receivable in the balance sheet 2017 $ 2,370 $ 1,598 $ (1,314) $ 2,654 2018 $ 2,654 $ 1,485 $ (2,015) $ 2,124 2019 $ 2,124 $ 1,378 $ (1,424) $ 2,078 (1) Adjustments to allowance for change in estimates. (2) Uncollectible accounts written off, net of recoveries. Description Balance at beginning of period Additions charged to cost and expenses (1) Deductions (2) Balance at end of period Allowance for credit losses deducted from financing receivables in the balance sheet 2017 $ 2,198 $ 1,823 $ (777) $ 3,244 2018 $ 3,244 $ 1,691 $ (2368) $ 2,567 2019 $ 2,567 $ 970 $ (566) $ 2,971 (1) Adjustments to allowance for change in estimates. (2) Uncollectible accounts written off, net of recoveries.

Summary of Significant Accoun_2

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Principles of Consolidation	Principles of Consolidation The consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), Evident, LLC ("Evident"), iNetXperts, Corp. d/b/a Get Real Health ("Get Real Health"), 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.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash and cash equivalents can include time deposits and certificates of deposit with original maturities of three months or less that are highly liquid and readily convertible to a known amount of cash. These assets are stated at cost, which approximates market value, due to their short duration or liquid nature.
Accounts Receivable and Allowance for Doubtful Accounts	Accounts Receivable and Allowance for Doubtful Accounts Trade accounts receivable are stated at the amount the Company expects to collect and do not bear interest. The Company establishes a general allowance for doubtful accounts based on collections history. In the case of a bankruptcy filing or other similar event indicating the collectability of specific customer accounts is no longer probable, a specific allowance for doubtful accounts may be recorded to reduce the related receivable to the amount expected to be recovered.
Financing Receivables	Financing Receivables Financing receivables are comprised of short-term payment plans and sales-type leases. Short-term payment plans are stated at the amount the Company expects to collect and do not bear interest. Sales-type leases are initially recorded at the present value of the related minimum lease payments, computed at the interest rate implicit in the lease, and are presented net of unearned income. Unearned income is amortized over the lease term to produce a constant periodic rate of return on the net investment in the lease (the interest method). An allowance for credit losses has been established for our financing receivables based on the historical level of customer defaults under such arrangements. In the case of a bankruptcy filing or other similar event indicating the collectability of specific customer accounts is no longer probable, a specific reserve may be recorded to reduce the related receivable to the amount expected to be recovered. Customer payments are considered past due if a scheduled payment is not received within contractually agreed upon terms, with amounts reclassified to accounts receivable when they become due. As a result, we evaluate the credit quality of our financing receivables on an ongoing basis utilizing an aging of receivables and write-offs, customer collection experience, the customer’s financial condition and known risk characteristics impacting the respective customer base, as well as existing economic conditions, to determine if any further allowance is necessary. Amounts are specifically charged off once all available means of collection have been exhausted.
Inventories	InventoriesInventories are stated at lower of cost or net realizable value using the average cost method. The Company’s inventories are comprised of computer equipment, forms and supplies.
Property and Equipment	Property and Equipment Property and equipment is recorded at cost, less accumulated depreciation. Additions and improvements to property and equipment that materially increase productive capacity or extend the life of an asset are capitalized. Maintenance, repairs and minor renewals are expensed as incurred. Upon retirement or other disposition of such assets, the related costs and accumulated depreciation are removed from the respective accounts and any resulting gain or loss is included in the results of operations. Depreciation expense is computed using the straight-line method over the asset’s useful life, which is generally 5 years for computer equipment, furniture, and fixtures and 30 years for buildings. Leasehold improvements are depreciated over the shorter of the asset’s useful life or the remaining lease term. The Company reviews for the possible impairment of long-lived assets whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Depreciation expense is reported in the consolidated statements of operations as a component of costs of sales and operating expenses.
Business Combinations	Business CombinationsWe apply business combination accounting when we acquire a business. Business combinations are accounted for at fair value. The associated acquisition costs are expensed as incurred and recorded in general and administrative expenses; restructuring costs associated with a business combination are expenses; contingent consideration is measured at fair value at the acquisition date, with changes in fair value after the acquisition date affecting earnings; changes in deferred tax asset valuation allowances and income tax uncertainties after the measurement period affect income tax expense; and goodwill is determined as the excess of the fair value of the consideration conveyed in the acquisition over the fair value of the net assets acquired. The accounting for business combinations requires estimates and judgments as to expectations for future cash flows of the acquired business, and the allocation of those cash flows to identifiable intangible assets, in determining the estimated fair value for assets and liabilities acquired. The fair values assigned to tangible and intangible assets acquired and liabilities assumed, are based on management's estimates and assumptions, including valuations that utilize customary valuation procedures and techniques. If the actual results differ from the estimates and judgments used in these estimates, the amounts recorded in the financial statements could result in a possible impairment of the intangible assets and goodwill, or require acceleration of the amortization expense of finite-lived intangible assets. The results of the acquired businesses' operations are included in the Consolidated Statements of Operations of the combined entity beginning on the date of the acquisition.
Goodwill	Goodwill Goodwill is recorded as the difference, if any, between the aggregate consideration paid for an acquisition and the fair value of the identifiable net tangible and intangible assets acquired. Goodwill is not amortized but is evaluated for impairment annually or more frequently if indicators of impairment are present or changes in circumstances suggest that impairment may exist. We test annually for impairment as of October 1. As part of our annual goodwill impairment test, we first assess qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If we conclude that it is more likely than not that the fair value of a reporting unit is less than its carrying amount, we conduct a quantitative goodwill impairment assessment. The first step of the quantitative goodwill impairment test compares the fair value of the reporting unit with its carrying amount, including goodwill. The Company early adopted Accounting Standards Update 2017-04 on January 1, 2017, which eliminates the second step of the goodwill impairment analysis. Therefore, if the carrying amount of the reporting unit exceeds its fair value in the first step of the goodwill impairment test, an impairment charge is recognized for the amount by which the carrying amount exceeds the total amount of goodwill allocated to that reporting unit. If the fair value of the reporting unit exceeds its carrying amount, the goodwill of the reporting unit is not considered to be impaired. We did not identify any events or circumstances that would require interim goodwill impairment testing prior to October 1, 2017. Based on our assessment as of October 1, 2017, we determined that there was no impairment of goodwill for our Acute Care EHR and TruBridge reporting units. We also determined as of October 1, 2017, that it was more likely than not that we did not have an impairment of our Post-acute Care EHR reporting unit. During the fourth quarter of 2017, the cumulation of events, including anticipated attrition of significant post-acute customer accounts and a product development acceleration plan for our post-acute EHR software, triggered management to re-assess future discounted cash flow projections incorporated in the October 1, 2017 annual assessment to include updated assumptions for the aforementioned fourth quarter events impacting the Post-acute Care EHR reporting unit. The result of our fair value assessment, which
Purchased Intangible Assets	Purchased Intangible Assets Purchased intangible assets are acquired in connection with a business acquisition, and are amortized over their estimated useful lives based on the pattern of economic benefit expected from each asset. We concluded for certain purchased intangible assets that the pattern of economic benefit approximated the straight-line method, and therefore, the use of the straight-line method was appropriate, as the majority of the cash flows will be recognized ratably over the estimated useful lives and there is no degradation of the cash flows over time.
Revenue Recognition	Revenue Recognition Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under ASC 606 to: (1) identify the contract with the client, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Revenue is recognized net of shipping charges and any taxes collected from clients, which are subsequently remitted to governmental authorities. • System Sales and Support The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, and related training services, hardware and software application support, and hardware maintenance services to acute care and post-acute care community hospitals. • Non-recurring Revenues • Perpetual software licenses and installation, conversion, and related training services 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 and installation, conversion, and related training services 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 10 - 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 and revenue is recognized on a gross basis. 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 to five years. Payment is due monthly for support services provided. • Subscriptions to third-party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin, and revenue is recognized on a gross basis. 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 17 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 IT 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. The following table details deferred revenue for the years ended December 31, 2019 and 2018, included in the consolidated balance sheets: For years ended December 31, (In thousands) 2019 2018 Beginning balance $ 10,201 $ 9,937 Deferred revenue recorded 20,507 19,818 Deferred revenue acquired 430 — Less deferred revenue recognized as revenue (22,510) (19,554) Ending balance $ 8,628 8628000 $ 10,201 The deferred revenue recorded for years ended December 31, 2019 and 2018 is comprised primarily of the annual renewals of certain software subscriptions billed during during the first quarter of each year and deposits collected for future EHR installations. The deferred revenue acquired resulted from the May 2019 acquisition of Get Real Health. The deferred revenue recognized as revenue during the years ended December 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 arrangements, 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 consolidated statements of operations. 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" in the accompanying consolidated statements of operations. 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 consolidated balance sheets. The following table details costs to obtain and fulfill contracts with customers for the years ended December 31, 2019 and 2018, included in the consolidated balance sheets: For years ended December 31, (In thousands) 2019 2018 Beginning balance $ 3,017 $ 3,775 Costs to obtain and fulfill contracts capitalized 6,246 3,345 Less costs to obtain and fulfill contracts recognized as expense (4,824) (4,103) Ending balance $ 4,439 $ 3,017 • Significant Judgments Our contracts with clients often include promises to transfer multiple products and services. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Judgment is required to determine SSP for each distinct performance obligation. We use observable SSP for items that are sold on a stand-alone basis to similarly situated clients at unit prices within a sufficiently narrow range. For performance obligations that are sold to different clients for a broad range of amounts, or for performance obligations that are never sold on a stand-alone basis, the residual method in determining SSP is applied and requires significant judgment. Allocating the transaction price, including estimating SSP of promised goods and services for contracts with discounts or variable consideration, may require significant judgment. Due to the short time frame of the implementation cycle, discount allocation is immaterial as revenue is recognized net of discounts within the same reporting period. In scenarios where the Company enters into a contract that includes both a software license and BPS or other services that are charged based on volume of services rendered, the Company allocates variable amounts entirely to a distinct good or service. The terms of the variable payment relate specifically to the entity’s efforts to satisfy that performance obligation. Significant judgment is required in determining the expected life of a customer, which is the amortization period for costs to obtain and fulfill a contract that have been capitalized. The Company determined that the expected life of the customer is not materially different from the initial contract term based on the characteristics of the SaaS offering. • Remaining Performance Obligations Disclosures regarding remaining performance obligations are not considered material as the overwhelming majority of the Company's remaining performance obligations either (a) are related to contracts with an
Stock-Based Compensation	Stock-Based Compensation The Company accounts for stock-based compensation according to the provisions of FASB Codification topic, Compensation – Stock Compensation, which establishes accounting for stock-based awards exchanged for employee services. Accordingly, stock-based compensation cost is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee’s or non-employee director’s requisite service period.
Product Development Costs	Product Development CostsProduct development costs are expensed as incurred. Product development costs totaled approximately $36.9 million, $36.4 million, and $33.7 million for the years ended December 31, 2019, 2018 and 2017, respectively.
Income Taxes	Income Taxes We account for income taxes in accordance with FASB Codification topic, Income Taxes . Under this topic, deferred income taxes are determined utilizing the asset and liability approach. This method gives consideration to the future tax consequences associated with differences between financial accounting and tax bases of assets and liabilities. The effect on the deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. We recognize interest and penalties accrued related to unrecognized tax benefits in the consolidated statements of operations as a component of the provision for income taxes. We also make a provision for uncertain income tax positions in accordance with the Income Taxes Codification topic. These provisions require that a tax position taken in a tax return be recognized in the financial statements when it is more likely than not (i.e., a likelihood of more than fifty percent) that the position would be sustained upon examination by tax authorities. A recognized tax position is then measured at the largest amount of benefit that is greater than fifty percent likely of being realized upon settlement. The topic also requires that changes in judgment that result in subsequent recognition, derecognition, or change in a measurement date of a tax position taken in a prior annual period (including any related interest and penalties) be recognized as a discrete item in the interim period in which the change occurs.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires that management make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosures of contingent assets and liabilities at the date of the financial statements, and the reported revenues and expenses during the reporting periods. Actual results could differ from those estimates.
Segment Reporting	Segment ReportingOperating segments are identified as components of an enterprise about which separate discrete financial information is evaluated by the chief operating decision maker, which we refer to as the CODM, or decision-making group in assessing performance and making decisions regarding resource allocation. The Company has prepared operating segment information based on the manner in which management disaggregates the Company's operations for making internal operating decisions.
New Accounting Standards Adopted in 2019	New Accounting Standards Adopted in 2019 In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("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 significantly 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 does not expect a material impact due to the implementation of this standard on its consolidated 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.
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.
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 topic 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 topic 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.

Summary of Significant Accoun_3

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 31, 2019
Accounting Policies [Abstract]
Schedule of Contract with Customer, Asset and Liability	For years ended December 31, (In thousands) 2019 2018 Beginning balance $ 10,201 $ 9,937 Deferred revenue recorded 20,507 19,818 Deferred revenue acquired 430 — Less deferred revenue recognized as revenue (22,510) (19,554) Ending balance $ 8,628 8628000 $ 10,201
Schedule of Changes in 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 consolidated balance sheets. The following table details costs to obtain and fulfill contracts with customers for the years ended December 31, 2019 and 2018, included in the consolidated balance sheets: For years ended December 31, (In thousands) 2019 2018 Beginning balance $ 3,017 $ 3,775 Costs to obtain and fulfill contracts capitalized 6,246 3,345 Less costs to obtain and fulfill contracts recognized as expense (4,824) (4,103) Ending balance $ 4,439 $ 3,017

Business Combination (Tables)

Business Combination (Tables)	12 Months Ended
	Dec. 31, 2019
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The allocation of the purchase price paid for Get Real Health as of December 31, 2019 was as follows: (In thousands) Purchase Price Allocation Acquired cash $ 159 Accounts receivable 364 Prepaid expenses 107 Property and equipment 365 Operating lease asset 1,285 Intangible assets 7,890 Goodwill 9,767 Accounts payable and accrued liabilities (594) Deferred taxes, net (1,736) Operating lease liability (1,285) Contingent consideration (5,000) Deferred revenue (430) Net assets acquired $ 10,892
Pro Forma Results on Income	Year Ended December 31, (In thousands, except per share data, unaudited) 2019 2018 Pro forma revenues $ 276,097 $ 283,994 Pro forma net income $ 19,077 $ 15,172 Pro forma diluted earnings per share $ 1.38 $ 1.12

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment were comprised of the following at December 31, 2019 and 2018: (In thousands) 2019 2018 Land $ 2,848 $ 2,848 Buildings and improvements 8,039 7,752 Computer equipment 4,011 2,766 Leasehold improvements 1,712 1,198 Office furniture and fixtures 2,018 1,938 Automobiles 18 18 18,646 16,520 Less: accumulated depreciation (7,053) (5,645) Property and equipment, net $ 11,593 $ 10,875

Other Accrued Liabilities (Tabl

Other Accrued Liabilities (Tables)	12 Months Ended
	Dec. 31, 2019
Payables and Accruals [Abstract]
Schedule of Other Accrued Liabilities	Other accrued liabilities were comprised of the following at December 31, 2019 and 2018: (In thousands) 2019 2018 Salaries and benefits $ 6,946 $ 8,722 Severance 329 992 Commissions 1,037 830 Self-insurance reserves 1,382 1,017 Contingent consideration — 206 Other 529 452 Operating lease liabilities, current portion 1,544 — Other accrued liabilities $ 11,767 $ 12,219

Net Income Per Share (Tables)

Net Income Per Share (Tables)	12 Months Ended
	Dec. 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 (loss) and net income (loss) attributable to common stockholders for the years ended December 31, 2019, 2018, and 2017: (In thousands, except for per share data) 2019 2018 2017 Basic EPS Numerator Net income (loss) $ 20,468 $ 17,632 $ (17,416) Less: Net (income) loss attributable to participating securities (764) (595) 316 Net income (loss) attributable to common stockholders $ 19,704 $ 17,037 $ (17,100) Denominator Weighted average shares outstanding used in basic per common share computations 13,778 13,561 13,419 Basic EPS $ 1.43 $ 1.26 $ (1.27) Diluted EPS Numerator Net income (loss) attributable to common stockholders for diluted EPS $ 19,704 $ 17,037 $ (17,100) Denominator Weighted average shares outstanding used in basic per common share computations 13,778 13,561 13,419 Weighted average effect of dilutive securities: Performance share awards — 7 — Weighted average shares outstanding used in diluted per common share computations 13,778 13,568 13,419 Diluted EPS $ 1.43 $ 1.26 $ (1.27)

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 31, 2019
Income Tax Disclosure [Abstract]
Deferred Tax Assets and Liabilities	Deferred tax assets and liabilities were comprised of the following at December 31, 2019 and 2018: (In thousands) 2019 2018 Deferred tax assets: Accounts receivable and financing receivables $ 1,221 $ 1,112 Accrued vacation 653 529 Stock-based compensation 2,886 2,264 Deferred revenue 257 250 Accrued severance 24 173 Fixed assets 1,347 — Credits 3,072 1,984 Net operating loss 7,770 10,347 Deferred tax assets 17,230 16,659 Less: Valuation allowance 801 456 Total deferred tax assets $ 16,429 $ 16,203 Deferred tax liabilities: Intangible assets $ 20,960 $ 19,957 Accrued liabilities and other 3,092 897 Fixed assets — 226 Total deferred tax liabilities $ 24,052 $ 21,080 Total net deferred tax liability $ (7,623) $ (4,877)
Components of Income Tax Provision	Significant components of the income tax provision for the years ended December 31, 2019, 2018 and 2017 were as follows: (In thousands) 2019 2018 2017 Current provision: Federal $ 860 $ (594) $ 1,535 State 1,357 1,434 977 Deferred provision: Federal 951 649 1,070 State 60 (1,013) 351 Total income tax provision $ 3,228 $ 476 $ 3,933
Reconciliation to Federal Statutory Income Tax Rate	The difference between income taxes at the U.S. federal statutory income tax rate of 21% for the years ended December 31, 2019 and 2018, and 35% for the year ended December 31, 2017, and those reported in the consolidated statements of operations for the years ended December 31, 2019, 2018 and 2017 are as follows: (In thousands) 2019 2018 2017 Income taxes at U.S. federal statutory rate $ 4,976 $ 3,803 $ (4,584) Provision-to-return adjustments (66) (112) 433 State income tax, net of federal tax effect 978 1,109 458 Domestic production activities deduction — — (280) Tax credits (2,196) (3,428) (393) Contingent consideration (1,050) — — Goodwill impairment — — 9,520 Stock-based compensation 151 356 1,155 Deferred impact of tax reform — — (1,890) Change in valuation allowance 173 (1,149) (304) Other 262 (103) (182) Total income tax provision $ 3,228 $ 476 $ 3,933

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Stock-Based Compensation Expense	The following table details total stock-based compensation expense for the years ended December 31, 2019, 2018 and 2017, included in the consolidated statements of operations: (In thousands) 2019 2018 2017 Costs of sales $ 2,040 $ 2,134 $ 1,750 Operating expenses 7,782 7,581 5,416 Pre-tax stock-based compensation expense 9,822 9,715 7,166 Less: income tax effect (2,063) (2,040) (2,795) Net (after tax) stock-based compensation expense $ 7,759 $ 7,675 $ 4,371
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Activity Under Restricted Stock Plans	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 years ended December 31, 2019, 2018 and 2017 is as follows: Shares Weighted-Average Grant-Date Fair Value Unvested stock outstanding at January 1, 2017 184,885 $ 54.63 Granted 225,954 32.79 Vested (101,644) 55.58 Unvested stock outstanding at December 31, 2017 309,195 $ 38.36 Granted 148,841 30.20 Performance share awards converted to restricted stock 177,395 29.94 Vested (156,988) 40.52 Forfeited (3,311) 30.20 Unvested stock outstanding at December 31, 2018 475,132 $ 32.00 Granted 133,936 30.89 Performance share awards converted to restricted stock 138,566 29.80 Vested (221,775) 33.48 Unvested stock outstanding at December 31, 2019 525,859 $ 30.51
Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Summary of Activity Under Restricted Stock Plans	A summary of performance share award activity under the Plans for the years ended December 31, 2019, 2018 and 2017, is as follows, based on the target award amounts set forth in the performance share award agreements: Shares Weighted-Average Grant-Date Fair Value Performance share awards outstanding at January 1, 2017 77,594 $ 49.64 Granted 189,325 29.94 Forfeited or unearned (77,594) 49.64 Performance share awards outstanding at December 31, 2017 189,325 $ 29.94 Granted 184,776 30.15 Forfeited or unearned (11,930) 29.94 Performance share awards converted to restricted stock (177,395) 29.94 Performance share awards outstanding at December 31, 2018 184,776 $ 30.15 Granted 110,310 30.95 Adjusted for actual perfromance, net of forfeitures 44,189 29.77 Performance share awards converted to restricted stock (138,566) 29.80 Performance share awards outstanding at December 31, 2019 200,709 $ 30.75

Financing Receivables (Tables)

Financing Receivables (Tables)	12 Months Ended
	Dec. 31, 2019
Receivables [Abstract]
Components of Short-Term Payment Plans	These receivables, included in the current portion of financing receivables, were comprised of the following on December 31, 2019 and 2018: (In thousands) 2019 2018 Short-term payment plans, gross $ 2,361 $ 5,773 Less: allowance for losses (165) (404) Short-term payment plans, net $ 2,196 $ 5,369
Components of Lease Receivables	The components of these receivables were as follows on December 31: (In thousands) 2019 2018 Long-term financing arrangements, gross $ 34,483 $ 34,841 Less: allowance for losses (2,806) (2,163) Less: unearned income (3,574) (3,725) Long-term financing arrangements, net $ 28,103 $ 28,953
Future Minimum Lease Payments to be Received	Future minimum payments to be received subsequent to December 31, 2019 are as follows: (In thousands) 2020 $ 12,085 2021 10,468 2022 6,435 2023 3,368 2024 1,709 Thereafter 418 Total minimum payments to be received 34,483 Less: allowance for losses (2,806) Less: unearned income (3,574) Receivables, net $ 28,103
Roll-Forward of Allowance for Financing Credit Losses	The following table is a roll-forward of the allowance for financing credit losses for the years ended December 31, 2019 and 2018: (In thousands) Beginning Balance Provision Charge-offs Recoveries Ending Balance December 31, 2019 $ 2,567 $ 970 $ (566) $ — $ 2,971 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 December 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 December 31, 2019 $ 1,480 $ 150 $ 207 $ 1,837 December 31, 2018 $ 1,302 $ 210 $ 245 $ 1,757
Categories of Customer Financing Receivables	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) December 31, 2019 December 31, 2018 Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: Uninvoiced client financing receivables related to trade accounts receivable that are 1 to 90 Days Past Due $ 18,015 $ 17,290 Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due 2,136 2,247 Uninvoiced client financing receivables related to trade accounts receivable that are 181+Days Past Due 1,972 885 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 22,123 $ 20,422 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 8,786 10,694 Total financing receivables with contractual maturities of one year or less 2,361 5,773 Less: allowance for losses (2,971) (2,567) Total financing receivables $ 30,299 $ 34,322

Intangible Assets and Goodwill

Intangible Assets and Goodwill (Tables)	12 Months Ended
	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-Lived Intangible Assets	Our purchased definite-lived intangible assets as of December 31, 2019 and 2018 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2017 and 2018 $ 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 Intangible assets acquired for year ended December 31, 2019 2,070 220 5,600 7,890 Amortization expenses for year ended December 31, 2019 (6,980) (836) (3,190) (11,006) Net intangible assets as of December 31, 2019 $ 57,914 $ 7,671 $ 17,525 $ 83,110 Weighted average remaining years of useful life 9 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 December 31, 2019: (In thousands) For the year ended December 31, 2020 $ 11,421 2021 11,003 2022 10,904 2023 10,904 2024 9,681 Due thereafter 29,197 Total $ 83,110
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 years ended December 31, 2019, 2018, and 2017: (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2016 $ 97,095 $ 57,570 $ 13,784 $ 168,449 Goodwill impairment — (28,000) — (28,000) Balance as of December 31, 2017 and 2018 97,095 29,570 13,784 140,449 Goodwill acquired — — 9,767 9,767 Balance as of December 31, 2019 $ 97,095 $ 29,570 $ 23,551 $ 150,216

Long-Term Debt (Tables)

Long-Term Debt (Tables)	12 Months Ended
	Dec. 31, 2019
Debt Disclosure [Abstract]
Schedule of Long-Term Debt	Long-term debt was comprised of the following at December 31, 2019 and 2018: (In thousands) December 31, 2019 December 31, 2018 Term loan facility $ 88,823 102,432 Revolving credit facility 20,000 29,693 Capital lease obligation — 250 Debt obligations 108,823 132,375 Less: debt issuance costs (960) (1,306) Debt obligation, net 107,863 131,069 Less: current portion (8,430) (6,486) Long-term debt $ 99,433 $ 124,583
Schedule of Anticipated Annual Future Maturities	Anticipated annual future maturities of the term loan facility, revolving credit facility, and capital lease obligation are as follows as of December 31, 2019: (In thousands) 2020 $ 8,775 2021 9,506 2022 90,542 2023 — Thereafter — $ 108,823

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	12 Months Ended
	Dec. 31, 2019
Leases [Abstract]
Supplemental Balance Sheet Information	Supplemental balance sheet information related to operating leases is as follows: (In thousands) December 31, 2019 Operating lease assets: Operating lease assets $ 7,800 Operating lease liabilities: Other accrued liabilities 1,544 Operating lease liabilities, net of current portion 6,256 Total operating lease liabilities $ 7,800 Weighted average remaining lease term in years 7 Weighted average discount rate 5.1%
Schedule of Future Minimum Lease Payments Payable Under Operating Leases	The future minimum lease payments payable under these operating leases subsequent to December 31, 2019 are as follows: (In thousands) 2020 $ 1,544 2021 1,518 2022 1,436 2023 1,363 2024 980 Thereafter 2,383 Total lease payments 9,224 Less imputed interest (1,424) Total $ 7,800

Fair Value (Tables)

Fair Value (Tables)	12 Months Ended
	Dec. 31, 2019
Fair Value Disclosures [Abstract]
Carrying Amounts and Fair Values of Certain Assets	Fair Value at December 31, 2018 Using Quoted Prices in Carrying Active Markets for Significant Other Significant Amount at Identical Assets Observable Inputs 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)	12 Months Ended
	Dec. 31, 2019
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table presents a summary of the revenues, cost of sales, and gross profit of our three operating segments for the years ended December 31, 2019, 2018, and 2017: Year Ended December 31, (In thousands) 2019 2018 2017 Revenues: Acute Care EHR Recurring revenue $ 109,046 $ 111,936 $ 113,056 Non-recurring revenue 35,028 46,036 51,172 Total Acute Care EHR revenue 144,074 157,972 164,228 Post-acute Care EHR Recurring revenue 17,466 18,599 20,122 Non-recurring revenue 3,812 3,593 3,911 Total Post-acute Care EHR revenue 21,278 22,192 24,033 TruBridge 109,282 100,247 88,666 Total revenues 274,634 280,411 276,927 Cost of sales: Acute Care EHR 68,569 69,831 72,537 Post-acute Care EHR 5,303 6,153 7,481 TruBridge 56,617 54,699 49,636 Total cost of sales 130,489 130,683 129,654 Gross profit: Acute Care EHR 75,505 88,141 91,691 Post-acute Care EHR 15,975 16,039 16,552 TruBridge 52,665 45,548 39,030 Total gross profit 144,145 149,728 147,273 Corporate operating expenses (119,562) (124,846) (152,087) Other income 807 803 407 Gain on contingent consideration 5,000 — — Loss on extinguishment of debt — — (1,340) Interest expense (6,694) (7,577) (7,736) Income (loss) before taxes $ 23,696 $ 18,108 $ (13,483)

Quarterly Financial Statement_2

Quarterly Financial Statements (Unaudited) (Tables)	12 Months Ended
	Dec. 31, 2019
Quarterly Financial Information Disclosure [Abstract]
Schedule of Quarterly Financial Statements	(In thousands, except for per share data) 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter Year Ended December 31, 2019 Sales revenues $ 69,141 $ 66,156 $ 68,699 $ 70,638 Gross profit 37,115 34,535 35,915 36,580 Operating income 6,048 3,616 6,007 8,912 Net income 3,444 1,663 4,135 11,226 Net income per share Basic $ 0.24 $ 0.12 $ 0.29 $ 0.78 Diluted $ 0.24 $ 0.12 $ 0.29 $ 0.78 Year Ended December 31, 2018 Sales revenues $ 70,882 $ 67,905 $ 69,297 $ 72,327 Gross profit 39,085 34,846 36,113 39,684 Operating income 7,648 2,225 5,361 9,648 Net income 3,967 328 5,749 7,588 Net income per share Basic $ 0.29 $ 0.02 $ 0.41 $ 0.54 Diluted $ 0.29 $ 0.02 $ 0.41 $ 0.54

Summary of Significant Accoun_4

Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Dec. 31, 2019
Computer equipment
Property, Plant and Equipment [Line Items]
Useful life	5 years
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Useful life	5 years
Buildings
Property, Plant and Equipment [Line Items]
Useful life	30 years

Summary of Significant Accoun_5

Summary of Significant Accounting Policies - Additional Information (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Jan. 01, 2019
Revenue from External Customer [Line Items]
Goodwill impairment	$ 0	$ 0	$ 28,000,000
Product development	36,861,000	36,371,000	33,737,000
Operating lease assets	7,800,000
Operating lease liabilities	7,800,000
ASU 2016-02
Revenue from External Customer [Line Items]
Operating lease assets				$ 4,900,000
Operating lease liabilities				$ 4,900,000
Operating segments
Revenue from External Customer [Line Items]
Goodwill impairment	0	0
Operating segments | Acute Care EHR and TruBridge
Revenue from External Customer [Line Items]
Goodwill impairment	0
Operating segments | Post-acute Care EHR
Revenue from External Customer [Line Items]
Goodwill impairment	0	0	28,000,000
Impairment to purchased intangible assets	$ 0	$ 0	$ 0

Summary of Significant Accoun_6

Summary of Significant Accounting Policies - Changes in Deferred Revenue (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Beginning balance	$ 10,201	$ 9,937
Deferred revenue recorded	20,507	19,818
Deferred revenue acquired	430	0
Less deferred revenue recognized as revenue	(22,510)	(19,554)
Ending balance	$ 8,628	$ 10,201

Summary of Significant Accoun_7

Summary of Significant Accounting Policies - Changes in Capitalized Contract Cost (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Accounting Policies [Abstract]
Beginning balance	$ 3,017	$ 3,775
Costs to obtain and fulfill contracts capitalized	6,246	3,345
Less costs to obtain and fulfill contracts recognized as expense	(4,824)	(4,103)
Ending balance	$ 4,439	$ 3,017

Business Combination - Prelimin

Business Combination - Preliminary allocation of the purchase price paid (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Business Acquisition [Line Items]
Goodwill	$ 150,216	$ 140,449	$ 140,449	$ 168,449
iNetXperts, Corp.
Business Acquisition [Line Items]
Acquired cash	159
Accounts receivable	364
Prepaid expenses	107
Property and equipment	365
Operating lease asset	1,285
Intangible assets	7,890
Goodwill	9,767
Accounts payable and accrued liabilities	(594)
Deferred taxes, net	(1,736)
Operating lease liability	(1,285)
Contingent consideration	(5,000)
Deferred revenue	(430)
Deferred revenue	$ 10,892

Business Combination - Pro form

Business Combination - Pro forma information (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Business Acquisition [Line Items]
Pro forma revenues	$ 276,097	$ 283,994
Pro forma net income	$ 19,077	$ 15,172
Pro forma diluted earnings per share (in dollars per share)	$ 1.38	$ 1.12

Business Combination - Narrativ

Business Combination - Narrative (Details) - USD ($) $ in Thousands	May 03, 2019	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Gain on contingent consideration		$ 5,000	$ 0	$ 0
iNetXperts, Corp.
Business Acquisition [Line Items]
Business combination, consideration transferred	$ 10,800
Contingent consideration earnout payment	$ 14,000
Gain on contingent consideration		5,000
Acquisition related costs		600
Pro forma information, revenue		3,400
Pro forma information, pre-tax loss		$ 100

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 18,646	$ 16,520
Less: accumulated depreciation	(7,053)	(5,645)
Property and equipment, net	11,593	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	8,039	7,752
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,011	2,766
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,712	1,198
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,018	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	Dec. 31, 2019	Dec. 31, 2018
Payables and Accruals [Abstract]
Salaries and benefits	$ 6,946	$ 8,722
Severance	329	992
Commissions	1,037	830
Self-insurance reserves	1,382	1,017
Contingent consideration	0	206
Other	529	452
Operating lease liabilities, current portion	1,544
Other accrued liabilities	$ 11,767	$ 12,219

Net Income Per Share (Details)

Net Income Per Share (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Numerator
Net income (loss)	$ 11,226	$ 4,135	$ 1,663	$ 3,444	$ 7,588	$ 5,749	$ 328	$ 3,967	$ 20,468	$ 17,632	$ (17,416)
Less: Net (income) loss attributable to participating securities									(764)	(595)	316
Net income (loss) attributable to common stockholders									$ 19,704	$ 17,037	$ (17,100)
Denominator
Weighted average shares outstanding used in basic per common share computations (in shares)									13,778	13,561	13,419
Basic EPS (in dollars per share)	$ 0.78	$ 0.29	$ 0.12	$ 0.24	$ 0.54	$ 0.41	$ 0.02	$ 0.29	$ 1.43	$ 1.26	$ (1.27)
Numerator
Net Income (Loss) Available to Common Stockholders, Diluted									$ 19,704	$ 17,037	$ (17,100)
Denominator
Weighted average shares outstanding used in basic per common share computations (in shares)									13,778	13,561	13,419
Weighted average effect of dilutive securities:
Performance share awards (in shares)									0	7	0
Weighted average shares outstanding used in diluted per common share computations (in shares)									13,778	13,568	13,419
Diluted EPS (in dollars per share)	$ 0.78	$ 0.29	$ 0.12	$ 0.24	$ 0.54	$ 0.41	$ 0.02	$ 0.29	$ 1.43	$ 1.26	$ (1.27)

Income Taxes - Narrative (Detai

Income Taxes - Narrative (Details) $ in Thousands	12 Months Ended
	Dec. 31, 2019USD ($)	Dec. 31, 2018USD ($)event	Dec. 31, 2017USD ($)
Operating Loss Carryforwards [Line Items]
U.S. federal statutory income tax rate	21.00%	21.00%	35.00%
Effective income tax rate	14.00%	3.00%	(29.00%)
Number of factors impacting net expense impact (in events) | event		3
Net income tax expense impact		$ 8,800
Impact to effective rate	4.00%		65.00%
Valuation allowance	$ 801	456
Domestic tax authority
Operating Loss Carryforwards [Line Items]
Federal net operating loss carryforward	27,900	40,500	$ 53,900
State jurisdiction
Operating Loss Carryforwards [Line Items]
Federal net operating loss carryforward	$ 34,400	$ 34,500	$ 37,100

Income Taxes - Deferred Tax Ass

Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Deferred tax assets:
Accounts receivable and financing receivables	$ 1,221	$ 1,112
Accrued vacation	653	529
Stock-based compensation	2,886	2,264
Deferred revenue	257	250
Accrued severance	24	173
Fixed assets	1,347	0
Credits	3,072	1,984
Net operating loss	7,770	10,347
Deferred tax assets	17,230	16,659
Less: Valuation allowance	801	456
Total deferred tax assets	16,429	16,203
Deferred tax liabilities:
Intangible assets	20,960	19,957
Accrued liabilities and other	3,092	897
Fixed assets	0	226
Total deferred tax liabilities	24,052	21,080
Total net deferred tax liability	$ (7,623)	$ (4,877)

Income Taxes - Significant Comp

Income Taxes - Significant Components of Income Tax Provision (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Current provision:
Federal	$ 860	$ (594)	$ 1,535
State	1,357	1,434	977
Deferred provision:
Federal	951	649	1,070
State	60	(1,013)	351
Total income tax provision	$ 3,228	$ 476	$ 3,933

Income Taxes - Reconciliation t

Income Taxes - Reconciliation to Federal Statutory Income Tax Rate (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Income Tax Disclosure [Abstract]
Income taxes at U.S. federal statutory rate	$ 4,976	$ 3,803	$ (4,584)
Provision-to-return adjustments	(66)	(112)	433
State income tax, net of federal tax effect	978	1,109	458
Domestic production activities deduction	0	0	(280)
Tax credits	(2,196)	(3,428)	(393)
Transaction costs	(1,050)	0	0
Goodwill impairment	0	0	9,520
Stock-based compensation	151	356	1,155
Deferred impact of tax reform	0	0	(1,890)
Change in valuation allowance	173	(1,149)	(304)
Other	262	(103)	(182)
Total income tax provision	$ 3,228	$ 476	$ 3,933

Stock-Based Compensation - Narr

Stock-Based Compensation - Narrative (Details) $ in Millions	12 Months Ended
	Dec. 31, 2019USD ($)shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares available for future issuance (in shares) | shares	833,895
Unrecognized compensation cost related to non-vested share-based compensation | $	$ 9.6
Unrecognized compensation cost related to non-vested share-based compensation period of recognition	1 year 7 months 6 days
Performance shares | Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Performance shares | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years

Stock-Based Compensation - Tota

Stock-Based Compensation - Total Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 9,822	$ 9,715	$ 7,166
Less: income tax effect	(2,063)	(2,040)	(2,795)
Net (after tax) stock-based compensation expense	7,759	7,675	4,371
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	2,040	2,134	1,750
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 7,782	$ 7,581	$ 5,416

Stock-Based Compensation - Summ

Stock-Based Compensation - Summary of Activity Under Restricted and Performance Stock Plans (Details) - $ / shares	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Restricted stock
Shares
Outstanding at beginning of period (in shares)	475,132	309,195	184,885
Granted (in shares)	133,936	148,841	225,954
Performance share awards converted to restricted stock	138,566	177,395
Vested (in shares)	(221,775)	(156,988)	(101,644)
Forfeited (in shares)		(3,311)
Outstanding at end of period (in shares)	525,859	475,132	309,195
Weighted-Average Grant-Date Fair Value
Outstanding at beginning of the period (in dollars per share)	$ 32	$ 38.36	$ 54.63
Granted (in dollars per share)	30.89	30.20	32.79
Performance share awards converted to restricted stock (in dollars per share)	29.80	29.94
Vested (in dollars per share)	33.48	40.52	55.58
Forfeited (in dollars per share)		30.20
Outstanding at end of the period in dollars per share)	$ 30.51	$ 32	$ 38.36
Performance shares
Shares
Outstanding at beginning of period (in shares)	184,776	189,325	77,594
Granted (in shares)	110,310	184,776	189,325
Performance share awards converted to restricted stock	(138,566)	(177,395)
Forfeited (in shares)		(11,930)	(77,594)
Adjusted for actual perfromance, net of forfeitures (in shares)	44,189
Outstanding at end of period (in shares)	200,709	184,776	189,325
Weighted-Average Grant-Date Fair Value
Outstanding at beginning of the period (in dollars per share)	$ 30.15	$ 29.94	$ 49.64
Granted (in dollars per share)	30.95	30.15	29.94
Performance share awards converted to restricted stock (in dollars per share)	29.80	29.94
Forfeited (in dollars per share)		29.94	49.64
Adjusted for actual perfromance, net of forfeitures (in dollars per share)	29.77
Outstanding at end of the period in dollars per share)	$ 30.75	$ 30.15	$ 29.94

Financing Receivables - Narrati

Financing Receivables - Narrative (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Total financing receivables	$ 30,299	$ 34,322

Financing Receivables - Short-T

Financing Receivables - Short-Term Payment Plans (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Accounts, Notes, Loans and Financing Receivable [Line Items]
Short-term payment plans, net	$ 12,032	$ 15,059
Short-term payment plans, gross
Accounts, Notes, Loans and Financing Receivable [Line Items]
Short-term payment plans, gross	2,361	5,773
Less: allowance for losses	(165)	(404)
Short-term payment plans, net	$ 2,196	$ 5,369

Financing Receivables - Compone

Financing Receivables - Components of Lease Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
Sales-type leases, gross	$ 34,483	$ 34,841
Less: allowance for losses	(2,806)	(2,163)
Less: unearned income	(3,574)	(3,725)
Sales-type leases, net	$ 28,103	$ 28,953

Financing Receivables - Future

Financing Receivables - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
2020	$ 12,085
2021	10,468
2022	6,435
2023	3,368
2024	1,709
Thereafter	418
Total minimum payments to be received	34,483
Less: allowance for losses	(2,806)	$ (2,163)
Less: unearned income	(3,574)	$ (3,725)
Receivables, net	$ 28,103

Financing Receivables - Allowan

Financing Receivables - Allowance for Financing Credit Losses (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Allowance for Doubtful Accounts Receivable [Roll Forward]
Beginning Balance	$ 2,567	$ 3,244
Provision	970	1,691
Charge-offs	(566)	(2,368)
Recoveries	0	0
Ending Balance	$ 2,971	$ 2,567

Financing Receivables - Analysi

Financing Receivables - Analysis of Age of Financing Receivable (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Receivables [Abstract]
1 to 90 Days Past Due	$ 1,480	$ 1,302
91 to 180 Days Past Due	150	210
181 + Days Past Due	207	245
Total Past Due	$ 1,837	$ 1,757

Financing Receivables - Summary

Financing Receivables - Summary of Financing Receivables by Credit Quality Indicator (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Customer balances with amounts reclassified to trade accounts receivable that are:
1 to 90 Days Past Due	$ 18,015	$ 17,290
91 to 180 Days Past Due	2,136	2,247
181 Days Past Due	1,972	885
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	22,123	20,422
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	8,786	10,694
Total financing receivables with contractual maturities of one year or less	2,361	5,773
Less: allowance for losses	(2,971)	(2,567)	$ (3,244)
Total financing receivables	$ 30,299	$ 34,322

Intangible Assets and Goodwil_2

Intangible Assets and Goodwill - Definite-Lived Intangible Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		$ 117,300
Accumulated amortization	$ (11,006)	(31,074)
Intangible assets acquired	7,890
Net intangible assets	$ 83,110	86,226
Weighted average remaining years of useful life	9 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		82,300
Accumulated amortization	$ (6,980)	(19,476)
Intangible assets acquired	2,070
Net intangible assets	$ 57,914	62,824
Weighted average remaining years of useful life	9 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		10,900
Accumulated amortization	$ (836)	(2,613)
Intangible assets acquired	220
Net intangible assets	$ 7,671	8,287
Weighted average remaining years of useful life	12 years
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount		24,100
Accumulated amortization	$ (3,190)	(8,985)
Intangible assets acquired	5,600
Net intangible assets	$ 17,525	$ 15,115
Weighted average remaining years of useful life	5 years

Intangible Assets and Goodwil_3

Intangible Assets and Goodwill - Amortization (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 11,421
2021	11,003
2022	10,904
2023	10,904
2024	9,681
Due thereafter	29,197
Net intangible assets	$ 83,110	$ 86,226

Intangible Assets and Goodwil_4

Intangible Assets and Goodwill - Schedule of Goodwill (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 140,449,000	$ 140,449,000	$ 168,449,000
Goodwill impairment	0	0	(28,000,000)
Goodwill acquired	9,767,000
Goodwill, ending balance	150,216,000	140,449,000	140,449,000
Operating segments
Goodwill [Roll Forward]
Goodwill impairment	0	0
Operating segments | Acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	97,095,000	97,095,000	97,095,000
Goodwill impairment			0
Goodwill acquired	0
Goodwill, ending balance	97,095,000	97,095,000	97,095,000
Operating segments | Post-acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	29,570,000	29,570,000	57,570,000
Goodwill impairment	0	0	(28,000,000)
Goodwill acquired	0
Goodwill, ending balance	29,570,000	29,570,000	29,570,000
Operating segments | TruBridge
Goodwill [Roll Forward]
Goodwill, beginning balance	13,784,000	13,784,000	13,784,000
Goodwill impairment			0
Goodwill acquired	9,767,000
Goodwill, ending balance	$ 23,551,000	$ 13,784,000	$ 13,784,000

Intangible Assets and Goodwil_5

Intangible Assets and Goodwill - Narrative (Details) - USD ($)	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Goodwill [Line Items]
Goodwill impairment	$ 0	$ 0	$ 28,000,000
Operating segments
Goodwill [Line Items]
Goodwill impairment	0	0
Operating segments | Post-acute Care EHR
Goodwill [Line Items]
Goodwill impairment	$ 0	$ 0	$ 28,000,000

Long-Term Debt - Schedule of De

Long-Term Debt - Schedule of Debt (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Capital lease obligation	$ 0
Capital lease obligation		$ 250
Less: debt issuance costs	(960)	(1,306)
Debt obligation, net	107,863	131,069
Less: current portion	(8,430)	(6,486)
Long-term debt	99,433	124,583
Line of credit
Debt Instrument [Line Items]
Debt obligations	108,823	132,375
Debt obligation, net	108,823
Line of credit | Term loan facility
Debt Instrument [Line Items]
Debt obligations	88,823	102,432
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Debt obligations	$ 20,000	$ 29,693

Long-Term Debt - Narrative (Det

Long-Term Debt - Narrative (Details)	Feb. 08, 2018USD ($)	Jan. 31, 2016USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2017	Sep. 30, 2022USD ($)	Dec. 31, 2017	Sep. 30, 2019USD ($)	Sep. 30, 2017	Sep. 30, 2021USD ($)
Debt Instrument [Line Items]
Amount of credit facility	$ 167,000,000
Early repayments of lines of credit			$ 7,000,000
Line of credit
Debt Instrument [Line Items]
Line of credit facility, incremental facility capacity	50,000,000
Minimum fixed charge coverage ratio						1.25
Maximum consolidated leverage ratio								3.50
Prepayment amount from excess cash flow		50.00%
Line of credit | Term loan facility
Debt Instrument [Line Items]
Amount of credit facility	117,000,000	$ 125,000,000
Quarterly principal payments							$ 1,500,000
Line of credit | Term loan facility | Forecast
Debt Instrument [Line Items]
Quarterly principal payments					$ 2,900,000				$ 2,200,000
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Amount of credit facility	$ 50,000,000	$ 50,000,000
Line of credit | Revolving credit facility | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Line of credit | Revolving credit facility | LIBOR rate
Debt Instrument [Line Items]
Basis spread on variable rate				0.50%
Line of credit | Revolving credit facility | LIBOR rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Line of credit | Revolving credit facility | LIBOR rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%
Line of credit | Revolving credit facility | Base rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Line of credit | Revolving credit facility | Base rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%

Long-Term Debt - Anticipated An

Long-Term Debt - Anticipated Annual Future Maturities (Details) - USD ($) $ in Thousands	Dec. 31, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Debt obligation, net	$ 107,863	$ 131,069
Line of credit
Debt Instrument [Line Items]
2020	8,775
2021	9,506
2022	90,542
2023	0
Thereafter	0
Debt obligation, net	$ 108,823

Benefit Plans (Details)

Benefit Plans (Details) - CPSI 401(k) Retirement Plan - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jan. 31, 1994	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Defined Contribution Plan Disclosure [Line Items]
Requisite service period for employee eligibility	1 year
Employee contribution (up to)	60.00%
Employer contribution		$ 2.9	$ 2.6	$ 2.6

OPERATING LEASES - Narrative (D

OPERATING LEASES - Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Lessee, Lease, Description [Line Items]
Rent expense	$ 2.2
Total rent expense		$ 2.6	$ 2.6
Operating lease payments	$ 1.6
Maximum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract	12 months

OPERATING LEASES - Supplemental

OPERATING LEASES - Supplemental Balance Sheet Information (Details) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
Operating lease assets	$ 7,800
Other accrued liabilities	1,544
Operating lease liabilities, net of current portion	6,256
Total operating lease liabilities	$ 7,800
Weighted average remaining lease term in years	7 years
Weighted average discount rate	5.10%

OPERATING LEASES - Future Minim

OPERATING LEASES - Future Minimum Lease Payments Payable Under these Operating Leases (Details) $ in Thousands	Dec. 31, 2019USD ($)
Leases [Abstract]
2020	$ 1,544
2021	1,518
2022	1,436
2023	1,363
2024	980
Thereafter	2,383
Total lease payments	9,224
Less imputed interest	(1,424)
Operating lease liabilities	$ 7,800

Fair Value (Details)

Fair Value (Details) $ in Thousands	Dec. 31, 2018USD ($)
Carrying Amount
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 206
Fair Value | Quoted Prices in Active Markets for Identical Assets (Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
Fair Value | Significant Other Observable Inputs (Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0
Fair Value | Significant Unobservable Inputs (Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 206

Segment Reporting (Details)

Segment Reporting (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019USD ($)	Sep. 30, 2019USD ($)	Jun. 30, 2019USD ($)	Mar. 31, 2019USD ($)	Dec. 31, 2018USD ($)	Sep. 30, 2018USD ($)	Jun. 30, 2018USD ($)	Mar. 31, 2018USD ($)	Dec. 31, 2019USD ($)segment	Dec. 31, 2018USD ($)segment	Dec. 31, 2017USD ($)segment
Segment Reporting Information [Line Items]
Number of operating segments | segment									3	3	3
Sales revenues:	$ 70,638	$ 68,699	$ 66,156	$ 69,141	$ 72,327	$ 69,297	$ 67,905	$ 70,882	$ 274,634	$ 280,411	$ 276,927
Total costs of sales									130,489	130,683	129,654
Gross profit	$ 36,580	$ 35,915	$ 34,535	$ 37,115	$ 39,684	$ 36,113	$ 34,846	$ 39,085	144,145	149,728	147,273
Corporate operating expenses									(119,562)	(124,846)	(152,087)
Other income									807	803	407
Gain on contingent consideration									5,000	0	0
Loss on extinguishment of debt									0	0	(1,340)
Interest expense									(6,694)	(7,577)	(7,736)
Income (loss) before taxes									23,696	18,108	(13,483)
Operating segments | Acute Care EHR
Segment Reporting Information [Line Items]
Sales revenues:									144,074	157,972	164,228
Total costs of sales									68,569	69,831	72,537
Gross profit									75,505	88,141	91,691
Operating segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Sales revenues:									21,278	22,192	24,033
Total costs of sales									5,303	6,153	7,481
Gross profit									15,975	16,039	16,552
Operating segments | TruBridge
Segment Reporting Information [Line Items]
Sales revenues:									109,282	100,247	88,666
Total costs of sales									56,617	54,699	49,636
Gross profit									52,665	45,548	39,030
Corporate
Segment Reporting Information [Line Items]
Corporate operating expenses									(119,562)	(124,846)	(152,087)
Recurring revenue | Operating segments | Acute Care EHR
Segment Reporting Information [Line Items]
Sales revenues:									109,046	111,936	113,056
Recurring revenue | Operating segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Sales revenues:									17,466	18,599	20,122
Non-recurring revenue | Operating segments | Acute Care EHR
Segment Reporting Information [Line Items]
Sales revenues:									35,028	46,036	51,172
Non-recurring revenue | Operating segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Sales revenues:									$ 3,812	$ 3,593	$ 3,911

Subsequent Events (Details)

Subsequent Events (Details)	Feb. 11, 2020$ / shares
Subsequent event
Subsequent Event [Line Items]
Per share dividend announced by the company (in dollars per share)	$ 0.10

Quarterly Financial Statement_3

Quarterly Financial Statements (Unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 31, 2019	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Dec. 31, 2018	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
Quarterly Financial Information Disclosure [Abstract]
Sales revenues:	$ 70,638	$ 68,699	$ 66,156	$ 69,141	$ 72,327	$ 69,297	$ 67,905	$ 70,882	$ 274,634	$ 280,411	$ 276,927
Gross profit	36,580	35,915	34,535	37,115	39,684	36,113	34,846	39,085	144,145	149,728	147,273
Operating income (loss)	8,912	6,007	3,616	6,048	9,648	5,361	2,225	7,648	24,583	24,882	(4,814)
Net income (loss)	$ 11,226	$ 4,135	$ 1,663	$ 3,444	$ 7,588	$ 5,749	$ 328	$ 3,967	$ 20,468	$ 17,632	$ (17,416)
Net income (loss) per share
Net income (loss) per share - basic (in dollars per share)	$ 0.78	$ 0.29	$ 0.12	$ 0.24	$ 0.54	$ 0.41	$ 0.02	$ 0.29	$ 1.43	$ 1.26	$ (1.27)
Net income (loss) per share - diluted (in dollars per share)	$ 0.78	$ 0.29	$ 0.12	$ 0.24	$ 0.54	$ 0.41	$ 0.02	$ 0.29	$ 1.43	$ 1.26	$ (1.27)

Schedule II - Valuation and Q_2

Schedule II - Valuation and Qualifying Accounts - Allowance for Doubtful Accounts (Details) - Allowance for doubtful accounts deducted from accounts receivable in the balance sheet - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period		$ 2,124	$ 2,654	$ 2,370
Additions charged to cost and expenses	[1]	1,378	1,485	1,598
Deductions	[2]	(1,424)	(2,015)	(1,314)
Balance at end of period		$ 2,078	$ 2,124	$ 2,654
[1]	Adjustments to allowance for change in estimates.
[2]	Uncollectible accounts written off, net of recoveries.

Schedule II - Valuation and Q_3

Schedule II - Valuation and Qualifying Accounts - Allowance for Credit Losses (Details) - Allowance for credit losses deducted from financing receivables in the balance sheet - USD ($) $ in Thousands		12 Months Ended
		Dec. 31, 2019	Dec. 31, 2018	Dec. 31, 2017
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at beginning of period		$ 2,567	$ 3,244	$ 2,198
Additions charged to cost and expenses	[1]	970	1,691	1,823
Deductions	[2]	(566)	(2,368)	(777)
Balance at end of period		$ 2,971	$ 2,567	$ 3,244
[1]	Adjustments to allowance for change in estimates.
[2]	Uncollectible accounts written off, net of recoveries.

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