TruBridge (TBRG) 10-Q 6 May 20 2020 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 31, 2020	May 01, 2020
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
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
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
Title of 12(b) Security	Common Stock, par value $.001 per share
Trading Symbol	CPSI
Security Exchange Name	NASDAQ
Entity Central Index Key	0001169445
Current Fiscal Year End Date	--12-31
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Amendment Flag	false
Entity Common Stock, Shares Outstanding		14,512,105

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Current assets:
Cash and cash equivalents	$ 4,280	$ 7,357
Accounts receivable (net of allowance for expected credit losses of $2,064 and $2,078, respectively)	38,241	38,819
Financing receivables, current portion, net (net of allowance for expected credit losses of $165 and $165, respectively)	12,175	12,032
Inventories	1,365	1,426
Prepaid income taxes	1,208	1,337
Prepaid expenses and other	6,606	5,861
Total current assets	63,875	66,832
Property and equipment, net	13,294	11,593
Software development costs, net	883	0
Operating lease assets	7,522	7,800
Financing receivables, net of current portion (net of allowance for expected credit losses of $3,140 and $2,806, respectively)	17,794	18,267
Other assets, net of current portion	2,105	1,771
Intangible assets, net	80,244	83,110
Goodwill	150,216	150,216
Total assets	335,933	339,589
Current liabilities:
Accounts payable	9,010	8,804
Current portion of long-term debt	8,430	8,430
Deferred revenue	7,807	8,628
Accrued vacation	4,649	4,301
Other accrued liabilities	8,714	11,767
Total current liabilities	38,610	41,930
Long-term debt, net of current portion	93,325	99,433
Operating lease liabilities, net of current portion	5,950	6,256
Deferred tax liabilities	8,688	7,623
Total liabilities	146,573	155,242
Stockholders’ equity:
Common stock, $0.001 par value; 30,000 shares authorized; 14,512 and 14,356 shares issued and outstanding, respectively	15	14
Additional paid-in capital	176,975	174,618
Retained earnings	12,370	9,715
Total stockholders’ equity	189,360	184,347
Total liabilities and stockholders’ equity	$ 335,933	$ 339,589

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 2,064	$ 2,078
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	14,512,000	14,356,000
Common stock, shares outstanding (in shares)	14,512,000	14,356,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Sales revenues:
Total sales revenues	$ 69,757	$ 69,141
Costs of sales:
Total costs of sales	33,644	32,026
Gross profit	36,113	37,115
Operating expenses:
Product development	8,271	9,228
Sales and marketing	6,997	7,492
General and administrative	11,847	11,824
Amortization of acquisition-related intangibles	2,866	2,523
Total operating expenses	29,981	31,067
Operating income	6,132	6,048
Other income (expense):
Other income	362	248
Interest expense	(1,179)	(1,804)
Total other income (expense)	(817)	(1,556)
Income before taxes	5,315	4,492
Provision for income taxes	1,225	1,048
Net income	$ 4,090	$ 3,444
Net income (loss) per common share-basic (in dollars per share)	$ 0.28	$ 0.24
Net income (loss) per common share-diluted (in dollars per share)	$ 0.28	$ 0.24
Weighted average shares outstanding used in per common share computations:
Basic (in shares)	13,904	13,656
Diluted (in shares)	13,904	13,656
Dividends declared per common share (in dollars per share)	$ 0.10	$ 0.10
System sales and support
Sales revenues:
Total sales revenues	$ 41,186	$ 43,247
Costs of sales:
Total costs of sales	18,587	18,337
TruBridge
Sales revenues:
Total sales revenues	28,571	25,894
Costs of sales:
Total costs of sales	$ 15,057	$ 13,689

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in-Capital	Retained Earnings (Accumulated Deficit)
Beginning Balance (in shares) at Dec. 31, 2018		14,083
Beginning Balance at Dec. 31, 2018	$ 159,783	$ 14	$ 164,793	$ (5,024)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,444			3,444
Issuance of restricted stock (in shares)		273
Issuance of restricted stock	0
Stock-based compensation	2,436		2,436
Dividends	(1,422)			(1,422)
Ending Balance (in shares) at Mar. 31, 2019		14,356
Ending Balance at Mar. 31, 2019	164,241	$ 14	167,229	(3,002)
Beginning Balance (in shares) at Dec. 31, 2019		14,356
Beginning Balance at Dec. 31, 2019	184,347	$ 14	174,618	9,715
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	4,090			4,090
Issuance of restricted stock (in shares)		156
Issuance of restricted stock	0	$ 1	(1)
Stock-based compensation	2,358		2,358
Dividends	(1,435)			(1,435)
Ending Balance (in shares) at Mar. 31, 2020		14,512
Ending Balance at Mar. 31, 2020	$ 189,360	$ 15	$ 176,975	$ 12,370

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Activities:
Net income	$ 4,090	$ 3,444
Adjustments to net income:
Provision for bad debt	999	1,207
Deferred taxes	1,065	854
Stock-based compensation	2,358	2,436
Depreciation	420	361
Amortization of acquisition-related intangibles	2,866	2,523
Amortization of software development costs	38	0
Amortization of deferred finance costs	86	86
Changes in operating assets and liabilities:
Accounts receivable	(88)	(156)
Financing receivables	(4)	183
Inventories	62	(251)
Prepaid expenses and other	(1,079)	(772)
Accounts payable	206	1,239
Deferred revenue	(821)	698
Other liabilities	(2,732)	(3,808)
Prepaid income taxes/income taxes payable	128	(156)
Net cash provided by operating activities	7,594	7,888
Investing Activities:
Investment in software development	(921)	0
Purchase of property and equipment	(2,120)	(473)
Net cash used in investing activities	(3,041)	(473)
Financing Activities:
Dividends paid	(1,435)	(1,422)
Payments of long-term debt principal	(2,195)	(7,110)
Payments of contingent consideration	0	(206)
Payments of revolving line of credit	(4,000)	0
Net cash used in financing activities	(7,630)	(8,738)
Decrease in cash and cash equivalents	(3,077)	(1,323)
Cash and cash equivalents at beginning of period	7,357	5,732
Cash and cash equivalents at end of period	4,280	4,409
Supplemental disclosure of cash flow information:
Cash paid for interest	1,093	1,289
Cash paid for income taxes, net of refund	$ 31	$ 350

BASIS OF PRESENTATION

BASIS OF PRESENTATION	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") and include all adjustments that, in the opinion of management, are necessary for a fair presentation of the results of the periods presented. All such adjustments are considered of a normal recurring nature. Quarterly results of operations are not necessarily indicative of annual results. Certain footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted. The condensed consolidated balance sheet as of December 31, 2019 was derived from the audited consolidated balance sheet at that date. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements of Computer Programs and Systems, Inc. ("CPSI" or the "Company") for the year ended December 31, 2019 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019. Principles of Consolidation The condensed consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), Evident, LLC ("Evident"), Healthland Holding Inc. ("HHI"), and iNetXperts, Corp. d/b/a Get Real Health ("Get Real Health"), all of which are wholly-owned subsidiaries of CPSI. The accounts of HHI include those of its wholly-owned subsidiaries, Healthland Inc. ("Healthland"), Rycan Technologies, Inc. ("Rycan"), and American HealthTech, Inc. ("AHT"). All significant intercompany balances and transactions have been eliminated.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	3 Months Ended
	Mar. 31, 2020
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2020 In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-13, Financial Instruments-Credit Losses , which requires 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. We adopted this guidance as of January 1, 2020. Adoption of the standard did not have a material impact on our consolidated financial statements. New Accounting Standards Yet to be Adopted We do not believe that any other recently issued but not yet effective accounting standards, if adopted, would have a material impact on our consolidated financial statements.

REVENUE RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers , to: (1) identify the contract with the client, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Revenue is recognized net of shipping charges and any taxes collected from clients, which are subsequently remitted to governmental authorities. System Sales and Support The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, training, hardware and software application support and hardware maintenance services to acute care and post-acute care community hospitals. Non-recurring Revenues • Perpetual software licenses, installation, conversion, and related training are not considered separate and distinct performance obligations due to the proprietary nature of our software and are, therefore, accounted for as a single performance obligation on a module-by-module basis. Revenue is recognized as each module's implementation is completed based on the module's stand-alone selling price ("SSP"), net of discounts. Fees for licenses, installation, conversion, and related training are typically due in three installments: (1) at placement of order, (2) upon installation of software and commencement of training, and (3) upon satisfactory completion of monthly accounting cycle or end-of-month operation by application and as applicable for each application. Often, short-term and/or long-term financing arrangements are provided for software implementations; refer to Note 11 - 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 on which the client begins using the system in a live environment. • Hardware revenue is recognized separately from software licenses at the point in time it is delivered to the client. The SSP of hardware is cost plus a reasonable margin. Payment is generally due upon delivery of the hardware to the client. Standard manufacturer warranties apply to hardware. Recurring Revenues • Software application support and hardware maintenance services sold with software licenses and hardware are separate and distinct performance obligations. Revenue for support and maintenance services is recognized based on SSP, which is the renewal price, ratably over the life of the contract, which is generally three • Subscriptions to third party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin. Payment is due monthly for subscriptions to third party content. • Software as a Service ("SaaS") arrangements for EHR software and related conversion and training services are considered a single performance obligation. Revenue is recognized on a monthly basis as the SaaS service is provided to the client over the contract term. Payment is due monthly for SaaS services provided. Refer to Note 17 - Segment Reporting, for further information, including revenue by client base (acute care or post-acute care) bifurcated by recurring and non-recurring revenue. TruBridge TruBridge provides an array of business processing services ("BPS") consisting of accounts receivable management, private pay services, insurance services, medical coding, electronic billing, statement processing, payroll processing, and contract management. Fees are recognized over the period of the client contractual relationship as the services are performed based on the SSP, net of discounts. Fees for many of these services are invoiced, and revenue recognized accordingly, based on the volume of transactions or a percentage of client accounts receivable collections. Payment is due monthly for BPS with certain amounts varying based on utilization and/or volumes. TruBridge also provides professional IT services. Revenue from professional 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 three months ended March 31, 2020 and 2019, included in the condensed consolidated balance sheets: (In thousands) Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Beginning balance $ 8,628 $ 10,201 Deferred revenue recorded 6,194 6,530 Less deferred revenue recognized as revenue (7,015) (5,832) Ending balance $ 7,807 $ 10,899 The deferred revenue recorded during the three months ended March 31, 2020 is comprised primarily of the annual renewals of certain software subscriptions billed during the first quarter of each year and deposits collected for future EHR installations. The deferred revenue recognized as revenue during the three months ended March 31, 2020 and 2019 is comprised primarily of the periodic recognition of annual renewals that were deferred until earned and deposits for future EHR installations that were deferred until earned. Costs to Obtain and Fulfill a Contract with a Customer Costs to obtain a contract include the commission costs related to SaaS licensing agreements, which are capitalized and amortized ratably over the expected life of the customer. As a practical expedient, we generally recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset would have been one year or less, with the exception of commissions generated from TruBridge sales. TruBridge commissions, which are paid up to twelve months in advance of services performed, are capitalized and amortized over the prepayment period. Costs to obtain a contract are expensed within sales and marketing expenses in the accompanying condensed consolidated statements of income. Contract fulfillment costs related to the implementation of SaaS arrangements are capitalized and amortized ratably over the expected life of the customer. Costs to fulfill contracts consist of the payroll costs for the implementation of SaaS arrangements, including time for training, conversion and installation that is necessary for the software to be utilized. Contract fulfillment costs are expensed within the caption "System sales and support - Cost of sales." Costs to obtain and fulfill contracts related to SaaS arrangements are included within the "Prepaid expenses and other" and "Other assets, net of current portion" line items on our condensed consolidated balance sheets. The following table details costs to obtain and fulfill contracts with customers for the three months ended March 31, 2020 and 2019, included in the condensed consolidated balance sheets: (In thousands) Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Beginning balance $ 4,440 $ 3,017 Costs to obtain and fulfill contracts capitalized 1,888 1,922 Less costs to obtain and fulfill contracts recognized as expense (1,285) (1,134) Ending balance $ 5,043 $ 3,805 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.

BUSINESS COMBINATION

BUSINESS COMBINATION	3 Months Ended
	Mar. 31, 2020
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 was 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 was based on management's judgment after evaluating several factors, including a valuation assessment. The allocation of the purchase price paid for Get Real Health 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 16 - 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.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment, net was comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Land $ 2,848 $ 2,848 Buildings and improvements 8,039 8,039 Computer equipment 6,131 4,011 Leasehold improvements 1,712 1,712 Office furniture and fixtures 2,018 2,018 Automobiles 18 18 Property and equipment, gross 20,766 18,646 Less: accumulated depreciation (7,472) (7,053) Property and equipment, net $ 13,294 $ 11,593

SOFTWARE DEVELOPMENT

SOFTWARE DEVELOPMENT	3 Months Ended
	Mar. 31, 2020
Research and Development [Abstract]
SOFTWARE DEVELOPMENT	SOFTWARE DEVELOPMENT Software development costs are accounted for in accordance with ASC 350-40, Internal-Use Software. We capitalize incurred labor costs for software development from the time the preliminary project phase is completed until the software is available for general release. Research and development costs and other computer software maintenance costs related to software development are expensed as incurred. We estimate the useful life of our capitalized software and amortize its value on a straight-line basis over that estimated life, which is estimated to be five years. If the actual life is shorter than our estimated useful life, we will amortize the remaining book value over the remaining useful life or the asset may be deemed to be impaired and, accordingly, a write-down of the value of the asset may be recorded as a charge to earnings. Upon the software's availability for general release, we commence amortization of the capitalized software costs on a module-by-module basis. Software development, net was comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Software development costs $ 921 $ — Less: accumulated amortization (38) — Software development costs, net $ 883 $ —

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	3 Months Ended
	Mar. 31, 2020
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES Other accrued liabilities was comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Salaries and benefits $ 4,052 $ 6,946 Severance 128 329 Commissions 1,153 1,037 Self-insurance reserves 1,214 1,382 Other 595 529 Operating lease liabilities, current portion 1,572 1,544 Other accrued liabilities $ 8,714 $ 11,767

NET INCOME PER SHARE

NET INCOME PER SHARE	3 Months Ended
	Mar. 31, 2020
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 10) are considered participating securities under FASB Codification topic, Earnings Per Share , because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a "participating security," the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company's common stock is computed using the more dilutive of the two-class method or the treasury stock method. The following is a calculation of the basic and diluted EPS for the Company's common stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended March 31, (In thousands, except per share data) 2020 2019 Net income $ 4,090 $ 3,444 Less: Net income attributable to participating securities (134) (130) Net income attributable to common stockholders $ 3,956 $ 3,314 Weighted average shares outstanding used in basic per common share computations 13,904 13,656 Add: Dilutive potential common shares — — Weighted average shares outstanding used in diluted per common share computations 13,904 13,656 Basic EPS $ 0.28 $ 0.24 Diluted EPS $ 0.28 $ 0.24 During 2018, 2019 and 2020, performance share awards were granted to certain executive officers and key employees of the Company that will result in the issuance of time-vesting restricted stock if the predefined performance criteria are met. The awards provide for an aggregate target of 252,852 shares, none of which have been included in the calculation of diluted EPS for the three months ended March 31, 2020 because the related threshold award performance levels have not been achieved as of March 31, 2020. See Note 10 - Stock-Based Compensation for more information.

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company determines the tax provision for interim periods using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our effective tax rate for the three months ended March 31, 2020 and 2019, was a tax expense of 23%.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATIONStock-based compensation expense is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee's or non-employee director's requisite service period. The following table details total stock-based compensation expense for the three months ended March 31, 2020 and 2019, included in the condensed consolidated statements of income: Three Months Ended March 31, (In thousands) 2020 2019 Costs of sales $ 528 $ 531 Operating expenses 1,830 1,905 Pre-tax stock-based compensation expense 2,358 2,436 Less: income tax effect (519) (536) Net stock-based compensation expense $ 1,839 $ 1,900 The Company's stock-based compensation awards are in the form of restricted stock and performance share awards granted pursuant to the Company's 2012 Restricted Stock Plan for Non-Employee Directors, Amended and Restated 2014 Incentive Plan and 2019 Incentive Plan (the "Plans"). As of March 31, 2020, th ere was $13.6 million of unrecognized compensation expense related to unvested stock-based compensation arrangements granted under the Plans, which is expected to be recognized over a weighted-average period of 2.0 years. Restricted Stock The Company grants restricted stock to executive officers, certain key employees and non-employee directors under the Plans with the fair value of the awards representing the fair value of the common stock on the date the restricted stock is granted. Shares of restricted stock generally vest in equal annual installments over the applicable vesting period, which ranges from one A summary of restricted stock activity (including shares of restricted stock issued pursuant to the settlement of performance share awards) under the Plans during the three months ended March 31, 2020 and 2019 is as follows: Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 525,859 $ 30.51 475,132 $ 32.00 Granted 136,771 26.16 133,936 30.89 Performance share awards settled through the issuance of restricted stock 19,678 30.15 138,566 29.80 Vested (202,468) 30.20 (143,945) 33.81 Unvested restricted stock outstanding at end of period 479,840 $ 29.39 603,689 $ 30.82 Performance Share Awards The Company granted 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 a one-year or three-year performance period, based on the Company's achievement of performance goals predetermined by the Compensation Committee of the Board of Directors at the time of grant. The three-year performance share awards include a modifier to the total number of shares earned based on the Company's total shareholder return ("TSR") compared to an industry index. If certain levels of the performance objective are met, the award results in the issuance of shares of restricted stock or common stock corresponding to such level. One-year performance share awards are then subject to time-based vesting pursuant to which the shares of restricted stock vest in equal annual installments over the applicable vesting period, which is generally three years. Three-year performance share awards that result in the issuance of shares of common stock are not subject to time-based vesting at the conclusion of the three-year performance period. In the event that the Company's financial performance meets the predetermined targets for the performance objectives of the one-year and three-year performance share awards, the Company will issue each award recipient the number of shares of restricted stock or common stock, as applicable, equal to the target award specified in the individual's underlying performance share award agreement. In the event the financial results of the Company exceed the predetermined targets, additional shares up to the maximum award may be issued. In the event the financial results of the Company fall below the predetermined targets, a reduced number of shares may be issued. If the financial results of the Company fall below the threshold performance levels, no shares will be issued. The total number of shares issued for the three-year performance share award may be increased, decreased, or unchanged based on the TSR modifier described above. The recipients of performance share awards do not receive dividends or possess voting rights during the performance period and, accordingly, the fair value of the one-year and three-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 during the three months ended March 31, 2020 and 2019 is as follows, based on the target award amounts set forth in the performance share award agreements: Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 200,709 $ 30.75 184,776 $ 30.15 Granted 107,298 26.96 — — Adjusted for actual performance, net of forfeitures (35,477) 30.15 46,176 29.80 Performance share awards settled through the issuance of restricted stock (19,678) 30.15 (138,566) 29.80 Performance share awards outstanding at end of period 252,852 $ 29.27 92,386 $ 30.50

FINANCING RECEIVABLES

FINANCING RECEIVABLES	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
FINANCING RECEIVABLES	FINANCING RECEIVABLES Short-Term Payment Plans The Company provides fixed monthly payment arrangements ("short-term payment plans") over terms ranging from three (In thousands) March 31, 2020 December 31, 2019 Short-term payment plans, gross $ 2,356 $ 2,361 Less: allowance for losses (165) (165) Short-term payment plans, net $ 2,191 $ 2,196 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 that would be used for a separate financing transaction between the Company and licensee at contract inception, and takes into account the credit characteristics of the licensee and market interest rates as of the date of the agreement. As such, the amount of fixed fee revenue recognized at the beginning of the license term will be reduced by the calculated financing component. As payments are received from the licensee, the Company recognizes a portion of the financing component as interest income, reported as other income in the condensed consolidated statements of income. These receivables typically have terms from two The components of these receivables were as follows at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Long-term financing arrangements, gross $ 34,328 $ 34,483 Less: allowance for expected credit losses (3,140) (2,806) Less: unearned income (3,410) (3,574) Long-term financing arrangements, net $ 27,778 $ 28,103 Future minimum payments to be received subsequent to March 31, 2020 are as follows: (In thousands) Years Ending December 31, 2020 $ 9,427 2021 10,806 2022 6,896 2023 4,038 2024 2,403 Thereafter 758 Total minimum payments to be received 34,328 Less: allowance for expected credit losses (3,140) Less: unearned income (3,410) Receivables, net $ 27,778 Credit Quality of Financing Receivables and Allowance for Expected Credit Losses The following table is a roll-forward of the allowance for expected credit losses for the three months ended March 31, 2020 and year ended December 31, 2019: (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period March 31, 2020 $ 2,971 $ 334 $ — $ — $ 3,305 December 31, 2019 $ 2,567 $ 970 $ (566) $ — $ 2,971 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, current and future 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 expected credit losses. Financing receivables are written off only after the Company has exhausted all collection efforts. Customer payments are considered past due if a scheduled payment is not received within contractually agreed upon terms. To facilitate customer collection and credit monitoring efforts, financing receivable amounts are invoiced and reclassified to trade accounts receivable when they become due, with all invoiced amounts placed on nonaccrual status. As a result, all past due amounts related to the Company’s financing receivables are included in trade accounts receivable in the accompanying condensed consolidated balance sheets. The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of March 31, 2020 and December 31, 2019: (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due March 31, 2020 $ 1,401 $ 352 $ 257 $ 2,010 December 31, 2019 $ 1,480 $ 150 $ 207 $ 1,837 From time to time, the Company may agree to alternative payment terms outside of the terms of the original financing receivable agreement due to customer difficulties in achieving the original terms. In general, such alternative payment arrangements do not result in a re-aging of the related receivables. Rather, payments pursuant to any alternative payment arrangements are applied to the already outstanding invoices beginning with the oldest outstanding invoices as the payments are received. Because amounts are reclassified to trade accounts receivable when they become due, there are no past due amounts included within financing receivables, current portion, net or financing receivables, net of current portion in the accompanying condensed consolidated balance sheets. The Company utilizes an aging of trade accounts receivable as the primary credit quality indicator for its financing receivables, which is facilitated by the reclassification of customer payment amounts to trade accounts receivable when they become due. The table below categorizes customer financing receivable balances (excluding short-term payment plans) based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable: (In thousands) March 31, 2020 December 31, 2019 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 $ 15,705 $ 18,015 Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due 2,893 2,136 Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due 3,455 1,972 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 22,053 $ 22,123 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 8,865 8,786 Total financing receivables with contractual maturities of one year or less 2,356 2,361 Less: allowance for expected credit losses (3,305) (2,971) Total financing receivables $ 29,969 $ 30,299

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILLOur purchased definite-lived intangible assets as of March 31, 2020 and December 31, 2019 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2018 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Intangible assets acquired for year ended December 31, 2019 2,070 220 5,600 7,890 Accumulated amortization as of December 31, 2019 (26,456) (3,449) (12,175) (42,080) Net intangible assets as of December 31, 2019 $ 57,914 $ 7,671 $ 17,525 $ 83,110 Gross carrying amount as of March 31, 2020 $ 84,370 $ 11,120 $ 29,700 $ 125,190 Net intangible assets as of December 31, 2019 57,914 7,671 17,525 83,110 Amortization expenses as of March 31, 2020 (1,800) (212) (854) (2,866) Net intangible assets as of March 31, 2020 $ 56,114 $ 7,459 $ 16,671 $ 80,244 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 March 31, 2020: (In thousands) For the year ended December 31, 2020 $ 8,555 2021 11,003 2022 10,904 2022 10,904 2024 9,681 Thereafter 29,197 Total $ 80,244 The following table sets forth the change in the carrying amount of goodwill by segment for the three months ended March 31, 2020: (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2019 $ 97,095 $ 29,570 $ 23,551 $ 150,216 Balance as of March 31, 2020 $ 97,095 $ 29,570 $ 23,551 $ 150,216

LONG-TERM DEBT

LONG-TERM DEBT	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt was comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Term loan facility $ 86,630 $ 88,823 Revolving credit facility 16,000 20,000 Debt obligations 102,630 108,823 Less: unamortized debt issuance costs (875) (960) Debt obligation, net 101,755 107,863 Less: current portion (8,430) (8,430) Long-term debt $ 93,325 $ 99,433 As of March 31, 2020, the carrying value of debt approximated the fair value due to the variable interest rate, which reflected the market rate. 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 to the credit agreement that increased the aggregate principal amount of our credit facilities from $162 million to $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 and revolving credit facility are as follows as of March 31, 2020: (In thousands) 2020 $ 6,581 2021 9,506 2022 86,543 2023 — 2024 — Thereafter — $ 102,630 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. The credit agreement, as amended by the Third Amendment, provides incremental facility capacity of $50 million, subject to certain conditions. The credit agreement includes a number of restrictive covenants that, among other things and in each case subject to certain exceptions and baskets, impose operating and financial restrictions on the Company and the Subsidiary Guarantors, including the ability to incur additional debt; incur liens and encumbrances; make certain restricted payments, including paying dividends on the Company's equity securities or payments to redeem, repurchase or retire the Company's equity securities (which are subject to our compliance, on a pro forma basis to give effect to the restricted payment, with the fixed charge coverage ratio and consolidated leverage ratio described below); enter into certain restrictive agreements; make investments, loans and acquisitions; merge or consolidate with any other person; dispose of assets; enter into sale and leaseback transactions; engage in transactions with affiliates; and materially alter the business we conduct. The credit agreement requires the Company to maintain a minimum fixed charge coverage ratio of 1.25:1.00 throughout the duration of such agreement. Under the credit agreement, the Company is required to comply with a maximum consolidated leverage ratio of 3.50:1.00. The credit agreement also contains customary representations and warranties, affirmative covenants and events of default. We believe that we were in compliance with the covenants contained in the credit agreement as of March 31, 2020.

OPERATING LEASES

OPERATING LEASES	3 Months Ended
	Mar. 31, 2020
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 was as follows: (In thousands) March 31, 2020 Operating lease assets: Operating lease assets $ 7,522 Operating lease liabilities: Other accrued liabilities $ 1,572 Operating lease liabilities, net of current portion 5,950 Total operating lease liabilities $ 7,522 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 March 31, 2020 are as follows: (In thousands) 2020 $ 1,177 2021 1,518 2022 1,436 2023 1,363 2024 980 Thereafter 2,383 Total lease payments 8,857 Less imputed interest (1,335) Total $ 7,522 Total rent expense for the three months ended March 31, 2020 and 2019 was $0.4 million and $0.6 million, respectively. Total cash paid for amounts included in the measurement of lease liabilities within operating cash flows from operating leases for the three months ended March 31, 2020 was $0.4 million.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIESFrom time to time, the Company is involved in routine litigation that arises in the ordinary course of business. Management does not believe it is reasonably possible that such matters will have a material adverse effect on the Company’s financial statements.

FAIR VALUE

FAIR VALUE	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE FASB Codification topic, Fair Value Measurements and Disclosures, establishes a framework for measuring fair value and expands financial statement disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The Codification does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. The Codification requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. As of March 31, 2020 and December 31, 2019, we did not have any instruments that require fair value measurement.

SEGMENT REPORTING

SEGMENT REPORTING	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Our chief operating decision makers ("CODM") utilize three operating segments, "Acute Care EHR," "Post-acute Care EHR" and "TruBridge," based on our three distinct business units with unique market dynamics and opportunities. Revenues and cost of sales are primarily derived from the provision of services and sales of our proprietary software, and our CODM assess the performance of these three segments at the gross profit level. Operating expenses and items such as interest, income tax, capital expenditures and total assets are managed at a consolidated level and thus are not included in our operating segment disclosures. Our CODM group is comprised of the Chief Executive Officer, Chief Growth Officer, Chief Operating Officer, and Chief Financial Officer. Accounting policies for each of the reportable segments are the same as those used on a consolidated basis. The following table presents a summary of the revenues and gross profits of our three operating segments for the three months ended March 31, 2020 and 2019: Three Months Ended March 31, (In thousands) 2020 2019 Revenues: Acute Care EHR Recurring revenue $ 26,438 $ 27,389 Non-recurring revenue 10,077 10,059 Total Acute Care EHR revenue 36,515 37,448 Post-acute Care EHR Recurring revenue 4,134 4,478 Non-recurring revenue 537 1,321 Total Post-acute Care EHR revenue 4,671 5,799 TruBridge 28,571 25,894 Total revenues $ 69,757 $ 69,141 Cost of sales: Acute Care EHR $ 17,259 $ 17,066 Post-acute Care EHR 1,328 1,271 TruBridge 15,057 13,689 Total cost of sales $ 33,644 $ 32,026 Gross profit: Acute Care EHR $ 19,256 $ 20,382 Post-acute Care EHR 3,343 4,528 TruBridge 13,514 12,205 Total gross profit $ 36,113 $ 37,115 Corporate operating expenses $ (29,981) $ (31,067) Other income 362 248 Interest expense (1,179) (1,804) Income before taxes $ 5,315 $ 4,492

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSDividendsOn May 5, 2020, the Company announced a dividend for the second quarter of 2020 in the amount of $0.10 per share, payable on May 29, 2020, to stockholders of record as of the close of business on May 15, 2020.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	3 Months Ended
	Mar. 31, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") and include all adjustments that, in the opinion of management, are necessary for a fair presentation of the results of the periods presented. All such adjustments are considered of a normal recurring nature. Quarterly results of operations are not necessarily indicative of annual results. Certain footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted. The condensed consolidated balance sheet as of December 31, 2019 was derived from the audited consolidated balance sheet at that date. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements of Computer Programs and Systems, Inc. ("CPSI" or the "Company") for the year ended December 31, 2019 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2019.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), Evident, LLC ("Evident"), Healthland Holding Inc. ("HHI"), and iNetXperts, Corp. d/b/a Get Real Health ("Get Real Health"), all of which are wholly-owned subsidiaries of CPSI. The accounts of HHI include those of its wholly-owned subsidiaries, Healthland Inc. ("Healthland"), Rycan Technologies, Inc. ("Rycan"), and American HealthTech, Inc. ("AHT"). All significant intercompany balances and transactions have been eliminated.
Recent Account Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2020 In June 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") 2016-13, Financial Instruments-Credit Losses , which requires 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. We adopted this guidance as of January 1, 2020. Adoption of the standard did not have a material impact on our consolidated financial statements. New Accounting Standards Yet to be Adopted We do not believe that any other recently issued but not yet effective accounting standards, if adopted, would have a material impact on our consolidated financial statements.
Revenue Recognition	REVENUE RECOGNITION Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers , to: (1) identify the contract with the client, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Revenue is recognized net of shipping charges and any taxes collected from clients, which are subsequently remitted to governmental authorities. System Sales and Support The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, training, hardware and software application support and hardware maintenance services to acute care and post-acute care community hospitals. Non-recurring Revenues • Perpetual software licenses, installation, conversion, and related training are not considered separate and distinct performance obligations due to the proprietary nature of our software and are, therefore, accounted for as a single performance obligation on a module-by-module basis. Revenue is recognized as each module's implementation is completed based on the module's stand-alone selling price ("SSP"), net of discounts. Fees for licenses, installation, conversion, and related training are typically due in three installments: (1) at placement of order, (2) upon installation of software and commencement of training, and (3) upon satisfactory completion of monthly accounting cycle or end-of-month operation by application and as applicable for each application. Often, short-term and/or long-term financing arrangements are provided for software implementations; refer to Note 11 - 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 on which the client begins using the system in a live environment. • Hardware revenue is recognized separately from software licenses at the point in time it is delivered to the client. The SSP of hardware is cost plus a reasonable margin. Payment is generally due upon delivery of the hardware to the client. Standard manufacturer warranties apply to hardware. Recurring Revenues • Software application support and hardware maintenance services sold with software licenses and hardware are separate and distinct performance obligations. Revenue for support and maintenance services is recognized based on SSP, which is the renewal price, ratably over the life of the contract, which is generally three • Subscriptions to third party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin. Payment is due monthly for subscriptions to third party content. • Software as a Service ("SaaS") arrangements for EHR software and related conversion and training services are considered a single performance obligation. Revenue is recognized on a monthly basis as the SaaS service is provided to the client over the contract term. Payment is due monthly for SaaS services provided. Refer to Note 17 - Segment Reporting, for further information, including revenue by client base (acute care or post-acute care) bifurcated by recurring and non-recurring revenue. TruBridge TruBridge provides an array of business processing services ("BPS") consisting of accounts receivable management, private pay services, insurance services, medical coding, electronic billing, statement processing, payroll processing, and contract management. Fees are recognized over the period of the client contractual relationship as the services are performed based on the SSP, net of discounts. Fees for many of these services are invoiced, and revenue recognized accordingly, based on the volume of transactions or a percentage of client accounts receivable collections. Payment is due monthly for BPS with certain amounts varying based on utilization and/or volumes. TruBridge also provides professional IT services. Revenue from professional 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 three months ended March 31, 2020 and 2019, included in the condensed consolidated balance sheets: (In thousands) Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Beginning balance $ 8,628 $ 10,201 Deferred revenue recorded 6,194 6,530 Less deferred revenue recognized as revenue (7,015) (5,832) Ending balance $ 7,807 $ 10,899 The deferred revenue recorded during the three months ended March 31, 2020 is comprised primarily of the annual renewals of certain software subscriptions billed during the first quarter of each year and deposits collected for future EHR installations. The deferred revenue recognized as revenue during the three months ended March 31, 2020 and 2019 is comprised primarily of the periodic recognition of annual renewals that were deferred until earned and deposits for future EHR installations that were deferred until earned. Costs to Obtain and Fulfill a Contract with a Customer Costs to obtain a contract include the commission costs related to SaaS licensing agreements, which are capitalized and amortized ratably over the expected life of the customer. As a practical expedient, we generally recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset would have been one year or less, with the exception of commissions generated from TruBridge sales. TruBridge commissions, which are paid up to twelve months in advance of services performed, are capitalized and amortized over the prepayment period. Costs to obtain a contract are expensed within sales and marketing expenses in the accompanying condensed consolidated statements of income. Contract fulfillment costs related to the implementation of SaaS arrangements are capitalized and amortized ratably over the expected life of the customer. Costs to fulfill contracts consist of the payroll costs for the implementation of SaaS arrangements, including time for training, conversion and installation that is necessary for the software to be utilized. Contract fulfillment costs are expensed within the caption "System sales and support - Cost of sales." Costs to obtain and fulfill contracts related to SaaS arrangements are included within the "Prepaid expenses and other" and "Other assets, net of current portion" line items on our condensed consolidated balance sheets. The following table details costs to obtain and fulfill contracts with customers for the three months ended March 31, 2020 and 2019, included in the condensed consolidated balance sheets: (In thousands) Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Beginning balance $ 4,440 $ 3,017 Costs to obtain and fulfill contracts capitalized 1,888 1,922 Less costs to obtain and fulfill contracts recognized as expense (1,285) (1,134) Ending balance $ 5,043 $ 3,805 Remaining Performance Obligations Disclosures regarding remaining performance obligations are not considered material as the overwhelming majority of the Company's remaining performance obligations either (a) are related to contracts with an expected duration of one year or less, or (b) exhibit revenue recognition in the amount to which the Company has the right to invoice.
Net Income Per Share	NET INCOME PER SHARE The Company presents basic and diluted earnings per share ("EPS") data for its common stock. Basic EPS is calculated by dividing the net income attributable to stockholders of the Company by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is determined by adjusting the net income attributable to stockholders of the Company and the weighted average number of shares of common stock outstanding during the period for the effects of all dilutive potential common shares, including awards under stock-based compensation arrangements. The Company's unvested restricted stock awards (see Note 10) are considered participating securities under FASB Codification topic, Earnings Per Share , because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a "participating security," the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company's common stock is computed using the more dilutive of the two-class method or the treasury stock method.
Income Taxes	The Company determines the tax provision for interim periods using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment.
Stock-Based Compensation	STOCK-BASED COMPENSATIONStock-based compensation expense is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee's or non-employee director's requisite service period.
Fair Value	FASB Codification topic, Fair Value Measurements and Disclosures, establishes a framework for measuring fair value and expands financial statement disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The Codification does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. The Codification requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data.

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Schedule of Contract with Customer, Asset and Liability	The following table details deferred revenue for the three months ended March 31, 2020 and 2019, included in the condensed consolidated balance sheets: (In thousands) Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Beginning balance $ 8,628 $ 10,201 Deferred revenue recorded 6,194 6,530 Less deferred revenue recognized as revenue (7,015) (5,832) Ending balance $ 7,807 $ 10,899
Schedule of Capitalized Contract Cost	Costs to obtain and fulfill contracts related to SaaS arrangements are included within the "Prepaid expenses and other" and "Other assets, net of current portion" line items on our condensed consolidated balance sheets. The following table details costs to obtain and fulfill contracts with customers for the three months ended March 31, 2020 and 2019, included in the condensed consolidated balance sheets: (In thousands) Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Beginning balance $ 4,440 $ 3,017 Costs to obtain and fulfill contracts capitalized 1,888 1,922 Less costs to obtain and fulfill contracts recognized as expense (1,285) (1,134) Ending balance $ 5,043 $ 3,805

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The allocation of the purchase price paid for Get Real Health 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

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, net was comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Land $ 2,848 $ 2,848 Buildings and improvements 8,039 8,039 Computer equipment 6,131 4,011 Leasehold improvements 1,712 1,712 Office furniture and fixtures 2,018 2,018 Automobiles 18 18 Property and equipment, gross 20,766 18,646 Less: accumulated depreciation (7,472) (7,053) Property and equipment, net $ 13,294 $ 11,593

SOFTWARE DEVELOPMENT (Tables)

SOFTWARE DEVELOPMENT (Tables)	3 Months Ended
	Mar. 31, 2020
Research and Development [Abstract]
Schedule of software development, net	Software development, net was comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Software development costs $ 921 $ — Less: accumulated amortization (38) — Software development costs, net $ 883 $ —

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	3 Months Ended
	Mar. 31, 2020
Payables and Accruals [Abstract]
Other Accrued Liabilities	Other accrued liabilities was comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Salaries and benefits $ 4,052 $ 6,946 Severance 128 329 Commissions 1,153 1,037 Self-insurance reserves 1,214 1,382 Other 595 529 Operating lease liabilities, current portion 1,572 1,544 Other accrued liabilities $ 8,714 $ 11,767

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2020
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a calculation of the basic and diluted EPS for the Company's common stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended March 31, (In thousands, except per share data) 2020 2019 Net income $ 4,090 $ 3,444 Less: Net income attributable to participating securities (134) (130) Net income attributable to common stockholders $ 3,956 $ 3,314 Weighted average shares outstanding used in basic per common share computations 13,904 13,656 Add: Dilutive potential common shares — — Weighted average shares outstanding used in diluted per common share computations 13,904 13,656 Basic EPS $ 0.28 $ 0.24 Diluted EPS $ 0.28 $ 0.24

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Payment Arrangement [Abstract]
Total Stock-Based Compensation Expense	The following table details total stock-based compensation expense for the three months ended March 31, 2020 and 2019, included in the condensed consolidated statements of income: Three Months Ended March 31, (In thousands) 2020 2019 Costs of sales $ 528 $ 531 Operating expenses 1,830 1,905 Pre-tax stock-based compensation expense 2,358 2,436 Less: income tax effect (519) (536) Net stock-based compensation expense $ 1,839 $ 1,900
Summary of Restricted Stock Activity	A summary of restricted stock activity (including shares of restricted stock issued pursuant to the settlement of performance share awards) under the Plans during the three months ended March 31, 2020 and 2019 is as follows: Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 525,859 $ 30.51 475,132 $ 32.00 Granted 136,771 26.16 133,936 30.89 Performance share awards settled through the issuance of restricted stock 19,678 30.15 138,566 29.80 Vested (202,468) 30.20 (143,945) 33.81 Unvested restricted stock outstanding at end of period 479,840 $ 29.39 603,689 $ 30.82
Summary of Performance Share Award Activity	A summary of performance share award activity under the Plans during the three months ended March 31, 2020 and 2019 is as follows, based on the target award amounts set forth in the performance share award agreements: Three Months Ended March 31, 2020 Three Months Ended March 31, 2019 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 200,709 $ 30.75 184,776 $ 30.15 Granted 107,298 26.96 — — Adjusted for actual performance, net of forfeitures (35,477) 30.15 46,176 29.80 Performance share awards settled through the issuance of restricted stock (19,678) 30.15 (138,566) 29.80 Performance share awards outstanding at end of period 252,852 $ 29.27 92,386 $ 30.50

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Schedule of Components of Short Term Payment Plans	These receivables, included in the current portion of financing receivables, were comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Short-term payment plans, gross $ 2,356 $ 2,361 Less: allowance for losses (165) (165) Short-term payment plans, net $ 2,191 $ 2,196
Components of Lease Receivables	The components of these receivables were as follows at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Long-term financing arrangements, gross $ 34,328 $ 34,483 Less: allowance for expected credit losses (3,140) (2,806) Less: unearned income (3,410) (3,574) Long-term financing arrangements, net $ 27,778 $ 28,103
Future Minimum Lease Payments to be Received	Future minimum payments to be received subsequent to March 31, 2020 are as follows: (In thousands) Years Ending December 31, 2020 $ 9,427 2021 10,806 2022 6,896 2023 4,038 2024 2,403 Thereafter 758 Total minimum payments to be received 34,328 Less: allowance for expected credit losses (3,140) Less: unearned income (3,410) Receivables, net $ 27,778
Allowance for Financing Credit Losses	The following table is a roll-forward of the allowance for expected credit losses for the three months ended March 31, 2020 and year ended December 31, 2019: (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period March 31, 2020 $ 2,971 $ 334 $ — $ — $ 3,305 December 31, 2019 $ 2,567 $ 970 $ (566) $ — $ 2,971
Analysis of Age of Financing Receivables Amounts	The following is an analysis of the age of financing receivables amounts (excluding short-term payment plans) that have been reclassified to trade accounts receivable and were past due as of March 31, 2020 and December 31, 2019: (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due March 31, 2020 $ 1,401 $ 352 $ 257 $ 2,010 December 31, 2019 $ 1,480 $ 150 $ 207 $ 1,837
Schedule of Financing Receivable Credit Quality Indicators	The table below categorizes customer financing receivable balances (excluding short-term payment plans) based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable: (In thousands) March 31, 2020 December 31, 2019 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 $ 15,705 $ 18,015 Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due 2,893 2,136 Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due 3,455 1,972 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 22,053 $ 22,123 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 8,865 8,786 Total financing receivables with contractual maturities of one year or less 2,356 2,361 Less: allowance for expected credit losses (3,305) (2,971) Total financing receivables $ 29,969 $ 30,299

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-lived Intangible Assets	Our purchased definite-lived intangible assets as of March 31, 2020 and December 31, 2019 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2018 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Intangible assets acquired for year ended December 31, 2019 2,070 220 5,600 7,890 Accumulated amortization as of December 31, 2019 (26,456) (3,449) (12,175) (42,080) Net intangible assets as of December 31, 2019 $ 57,914 $ 7,671 $ 17,525 $ 83,110 Gross carrying amount as of March 31, 2020 $ 84,370 $ 11,120 $ 29,700 $ 125,190 Net intangible assets as of December 31, 2019 57,914 7,671 17,525 83,110 Amortization expenses as of March 31, 2020 (1,800) (212) (854) (2,866) Net intangible assets as of March 31, 2020 $ 56,114 $ 7,459 $ 16,671 $ 80,244 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 March 31, 2020: (In thousands) For the year ended December 31, 2020 $ 8,555 2021 11,003 2022 10,904 2022 10,904 2024 9,681 Thereafter 29,197 Total $ 80,244
Schedule of Changes in the Carrying Amount of Goodwill	The following table sets forth the change in the carrying amount of goodwill by segment for the three months ended March 31, 2020: (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2019 $ 97,095 $ 29,570 $ 23,551 $ 150,216 Balance as of March 31, 2020 $ 97,095 $ 29,570 $ 23,551 $ 150,216

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt was comprised of the following at March 31, 2020 and December 31, 2019: (In thousands) March 31, 2020 December 31, 2019 Term loan facility $ 86,630 $ 88,823 Revolving credit facility 16,000 20,000 Debt obligations 102,630 108,823 Less: unamortized debt issuance costs (875) (960) Debt obligation, net 101,755 107,863 Less: current portion (8,430) (8,430) Long-term debt $ 93,325 $ 99,433
Schedule of Annual Future Maturities of the Term Loan Facility and Revolving Credit Facility	Anticipated annual future maturities of the term loan facility and revolving credit facility are as follows as of March 31, 2020: (In thousands) 2020 $ 6,581 2021 9,506 2022 86,543 2023 — 2024 — Thereafter — $ 102,630

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	3 Months Ended
	Mar. 31, 2020
Leases [Abstract]
Schedule of Lease, Supplemental Balance Sheet Information	Supplemental balance sheet information related to operating leases was as follows: (In thousands) March 31, 2020 Operating lease assets: Operating lease assets $ 7,522 Operating lease liabilities: Other accrued liabilities $ 1,572 Operating lease liabilities, net of current portion 5,950 Total operating lease liabilities $ 7,522 Weighted average remaining lease term in years 7 Weighted average discount rate 5.1%
Schedule of Operating Lease, Liability, Maturity	The future minimum lease payments payable under these operating leases subsequent to March 31, 2020 are as follows: (In thousands) 2020 $ 1,177 2021 1,518 2022 1,436 2023 1,363 2024 980 Thereafter 2,383 Total lease payments 8,857 Less imputed interest (1,335) Total $ 7,522

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	3 Months Ended
	Mar. 31, 2020
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table presents a summary of the revenues and gross profits of our three operating segments for the three months ended March 31, 2020 and 2019: Three Months Ended March 31, (In thousands) 2020 2019 Revenues: Acute Care EHR Recurring revenue $ 26,438 $ 27,389 Non-recurring revenue 10,077 10,059 Total Acute Care EHR revenue 36,515 37,448 Post-acute Care EHR Recurring revenue 4,134 4,478 Non-recurring revenue 537 1,321 Total Post-acute Care EHR revenue 4,671 5,799 TruBridge 28,571 25,894 Total revenues $ 69,757 $ 69,141 Cost of sales: Acute Care EHR $ 17,259 $ 17,066 Post-acute Care EHR 1,328 1,271 TruBridge 15,057 13,689 Total cost of sales $ 33,644 $ 32,026 Gross profit: Acute Care EHR $ 19,256 $ 20,382 Post-acute Care EHR 3,343 4,528 TruBridge 13,514 12,205 Total gross profit $ 36,113 $ 37,115 Corporate operating expenses $ (29,981) $ (31,067) Other income 362 248 Interest expense (1,179) (1,804) Income before taxes $ 5,315 $ 4,492

REVENUE RECOGNITION (Detail)

REVENUE RECOGNITION (Detail)	3 Months Ended
	Mar. 31, 2020
Minimum
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Maintenance contract term	3 years
Maximum
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Maintenance contract term	5 years

REVENUE RECOGNITION Deferred Re

REVENUE RECOGNITION Deferred Revenue (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Change in Contract with Customer, Liability [Roll Forward]
Beginning balance	$ 8,628	$ 10,201
Deferred revenue recorded	6,194	6,530
Less deferred revenue recognized as revenue	(7,015)	(5,832)
Ending balance	$ 7,807	$ 10,899

REVENUE RECOGNITION Costs to ob

REVENUE RECOGNITION Costs to obtain and fulfill contracts (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Capitalized Contract Cost [Roll Forward]
Beginning balance	$ 4,440	$ 3,017
Costs to obtain and fulfill contracts capitalized	1,888	1,922
Less costs to obtain and fulfill contracts recognized as expense	(1,285)	(1,134)
Ending balance	$ 5,043	$ 3,805

BUSINESS COMBINATION - Prelimin

BUSINESS COMBINATION - Preliminary allocation of the purchase price paid (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	May 03, 2019
Business Acquisition [Line Items]
Goodwill	$ 150,216	$ 150,216
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)
Net assets acquired			$ 10,892

BUSINESS COMBINATION - Narrativ

BUSINESS COMBINATION - Narrative (Details) - iNetXperts, Corp. - USD ($) $ in Millions	May 03, 2019	Dec. 31, 2019
Business Acquisition [Line Items]
Consideration transferred	$ 10.8
Contingent consideration earnout payment	$ 14
Gain on contingent consideration		$ 5
Acquisition related costs		$ 0.6

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 20,766	$ 18,646
Less: accumulated depreciation	(7,472)	(7,053)
Property and equipment, net	13,294	11,593
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	8,039
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	6,131	4,011
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,712	1,712
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,018	2,018
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 18	$ 18

SOFTWARE DEVELOPMENT (Details)

SOFTWARE DEVELOPMENT (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Research and Development [Abstract]
Software development costs	$ 921	$ 0
Less: accumulated amortization	(38)	0
Software development costs, net	$ 883	$ 0

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Payables and Accruals [Abstract]
Salaries and benefits	$ 4,052	$ 6,946
Severance	128	329
Commissions	1,153	1,037
Self-insurance reserves	1,214	1,382
Other	595	529
Operating lease liabilities, current portion	1,572	1,544
Other accrued liabilities	$ 8,714	$ 11,767

NET INCOME PER SHARE (Details)

NET INCOME PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Earnings Per Share, Basic and Diluted [Abstract]
Net income	$ 4,090	$ 3,444
Less: Net income attributable to participating securities	(134)	(130)
Net income attributable to common stockholders	$ 3,956	$ 3,314
Weighted average shares outstanding used in basic per common share computations (in shares)	13,904	13,656
Add: Dilutive potential common shares (in shares)	0	0
Weighted average shares outstanding used in diluted per common share computations (in shares)	13,904	13,656
Basic EPS (in dollars per share)	$ 0.28	$ 0.24
Diluted EPS (in dollars per share)	$ 0.28	$ 0.24

NET INCOME PER SHARE Narrative

NET INCOME PER SHARE Narrative (Details)	3 Months Ended
	Mar. 31, 2020shares
Earnings Per Share [Abstract]
Aggregate target (in shares)	252,852

INCOME TAXES (Details)

INCOME TAXES (Details)	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Income Tax Disclosure [Abstract]
Effective tax rate percentage	23.00%	23.00%

STOCK-BASED COMPENSATION - Tota

STOCK-BASED COMPENSATION - Total Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 2,358	$ 2,436
Less: income tax effect	(519)	(536)
Net stock-based compensation expense	1,839	1,900
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	$ 13,600
Period for recognition for which unrecognized compensation costs are expected to be recognized	2 years
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 528	531
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 1,830	$ 1,905

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Restricted Stock Activity (Details) - Restricted Stock - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Shares
Nonvested stock outstanding at beginning of period, shares	525,859	475,132
Granted, shares	136,771	133,936
Performance share awards settled through issuance of restricted stock, shares	19,678	138,566
Vested, shares	(202,468)	(143,945)
Nonvested stock outstanding at end of period, shares	479,840	603,689
Weighted-Average Grant Date Fair Value Per Share
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 30.51	$ 32
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	26.16	30.89
Settled, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.15	29.80
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.20	33.81
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 29.39	$ 30.82
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years

STOCK-BASED COMPENSATION - Su_2

STOCK-BASED COMPENSATION - Summary of Performance Share Awards (Details) - Performance Shares - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Shares
Nonvested stock outstanding at beginning of period, shares	200,709	184,776
Granted, shares	107,298	0
Adjusted for actual performance, net of forfeitures, shares	(35,477)	(46,176)
Performance share awards settled through issuance of restricted stock, shares	(19,678)	(138,566)
Nonvested stock outstanding at end of period, shares	252,852	92,386
Weighted-Average Grant Date Fair Value Per Share
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 30.75	$ 30.15
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	26.96	0
Forfeited or unearned, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.15	29.80
Settled, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.15	29.80
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 29.27	$ 30.50

FINANCING RECEIVABLES - Short t

FINANCING RECEIVABLES - Short term Payment Plans (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Allowance for Credit Loss [Line Items]
Short-term payment plans, net	$ 12,175	$ 12,032
Short-Term Payment Plans
Financing Receivable, Allowance for Credit Loss [Line Items]
Short-term payment plans, gross	2,356	2,361
Less: allowance for losses	(165)	(165)
Short-term payment plans, net	$ 2,191	$ 2,196

FINANCING RECEIVABLES - Additio

FINANCING RECEIVABLES - Additional Information (Details)	3 Months Ended
	Mar. 31, 2020
Minimum
Loans and Leases Receivable Disclosure [Line Items]
Financial receivable lease term	2 years
Maximum
Loans and Leases Receivable Disclosure [Line Items]
Financial receivable lease term	7 years
Fixed Periodic Payment Plans | Minimum
Loans and Leases Receivable Disclosure [Line Items]
Current financing receivable terms	3 months
Fixed Periodic Payment Plans | Maximum
Loans and Leases Receivable Disclosure [Line Items]
Current financing receivable terms	12 months

FINANCING RECEIVABLES - Compone

FINANCING RECEIVABLES - Components of Receivables (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment, Past Due [Line Items]
Less: allowance for expected credit losses	$ (3,305)	$ (2,971)	$ (2,567)
Total financing receivables	29,969	30,299
Long-Term Financing Arrangement
Financing Receivable, Recorded Investment, Past Due [Line Items]
Long-term financing arrangements, gross	34,328	34,483
Less: allowance for expected credit losses	(3,140)	(2,806)
Less: unearned income	(3,410)	(3,574)
Total financing receivables	$ 27,778	$ 28,103

FINANCING RECEIVABLES - Future

FINANCING RECEIVABLES - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment, Past Due [Line Items]
Less: allowance for expected credit losses	$ (3,305)	$ (2,971)	$ (2,567)
Total financing receivables	29,969	30,299
Long-Term Financing Arrangement
Financing Receivable, Recorded Investment, Past Due [Line Items]
2020	9,427
2021	10,806
2022	6,896
2023	4,038
2024	2,403
Thereafter	758
Total minimum payments to be received	34,328
Less: allowance for expected credit losses	(3,140)	(2,806)
Less: unearned income	(3,410)	(3,574)
Total financing receivables	$ 27,778	$ 28,103

FINANCING RECEIVABLES - Allowan

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Mar. 31, 2020	Jun. 30, 2019
Allowance for Credit Losses on Financing Receivables [Roll Forward]
Balance at Beginning of Period	$ 2,971	$ 2,567
Provision	334	970
Charge-offs	0	(566)
Recoveries	0	$ 0
Balance at End of Period	$ 3,305

FINANCING RECEIVABLES - Analysi

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 2,010	$ 1,837
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	1,401	1,480
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	352	150
181 + Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 257	$ 207

FINANCING RECEIVABLES - Summary

FINANCING RECEIVABLES - Summary of Financing Receivables (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 2,010	$ 1,837
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	8,865	8,786
Total financing receivables with contractual maturities of one year or less	2,356	2,361
Less: allowance for expected credit losses	(3,305)	(2,971)	$ (2,567)
Total financing receivables	29,969	30,299
Trade Accounts Receivable
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	22,053	22,123
Uninvoiced client financing receivables related to trade accounts receivable that are 1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	1,401	1,480
Uninvoiced client financing receivables related to trade accounts receivable that are 1 to 90 Days Past Due | Trade Accounts Receivable
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	15,705	18,015
Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	352	150
Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due | Trade Accounts Receivable
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	2,893	2,136
Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	257	207
Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due | Trade Accounts Receivable
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 3,455	$ 1,972

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Definited-lived Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Mar. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of beginning period		$ 125,190	$ 117,300
Intangible assets acquired		7,890
Accumulated amortization	$ (2,866)	(42,080)
Net intangible assets	$ 80,244	83,110
Weighted average remaining years of useful life	9 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of beginning period		84,370	82,300
Intangible assets acquired		2,070
Accumulated amortization	$ (1,800)	(26,456)
Net intangible assets	$ 56,114	57,914
Weighted average remaining years of useful life	9 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of beginning period		11,120	10,900
Intangible assets acquired		220
Accumulated amortization	$ (212)	(3,449)
Net intangible assets	$ 7,459	7,671
Weighted average remaining years of useful life	12 years
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of beginning period		29,700	$ 24,100
Intangible assets acquired		5,600
Accumulated amortization	$ (854)	(12,175)
Net intangible assets	$ 16,671	$ 17,525
Weighted average remaining years of useful life	5 years

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Remaining Amortization of Definite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
2020	$ 8,555
2021	11,003
2022	10,904
2023	10,904
2024	9,681
Thereafter	29,197
Net intangible assets	$ 80,244	$ 83,110

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Schedule of Goodwill (Details) $ in Thousands	Mar. 31, 2020USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 150,216
Goodwill, ending balance	150,216
Operating Segments | Acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	97,095
Goodwill, ending balance	97,095
Operating Segments | Post-acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	29,570
Goodwill, ending balance	29,570
Operating Segments | TruBridge
Goodwill [Roll Forward]
Goodwill, beginning balance	23,551
Goodwill, ending balance	$ 23,551

LONG-TERM DEBT - Schedule of lo

LONG-TERM DEBT - Schedule of long-term debt (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Debt Instrument [Line Items]
Debt obligations	$ 102,630	$ 108,823
Less: unamortized debt issuance costs	(875)	(960)
Debt obligation, net	101,755	107,863
Less: current portion	(8,430)	(8,430)
Long-term debt	93,325	99,433
Line of credit | Term loan facility
Debt Instrument [Line Items]
Debt obligations	86,630	88,823
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Debt obligations	$ 16,000	$ 20,000

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details)	1 Months Ended	3 Months Ended			12 Months Ended		21 Months Ended	24 Months Ended
	Jan. 31, 2016USD ($)	Mar. 31, 2020	Sep. 30, 2019USD ($)	Dec. 31, 2017	Sep. 30, 2022USD ($)	Dec. 31, 2017	Sep. 30, 2019USD ($)	Sep. 30, 2021USD ($)	Feb. 08, 2018USD ($)	Oct. 13, 2017USD ($)
Debt Instrument [Line Items]
Amount of credit facility									$ 167,000,000	$ 162,000,000
Prepayment on Amended Term Loan			$ 7,000,000
Line of credit
Debt Instrument [Line Items]
Line of credit facility, incremental facility capacity									50,000,000
Fixed charge coverage ratio, minimum		1.25
Consolidated leverage ratio, maximum				3.50
Prepayment amount from excess cash flow, year two and thereafter, percentage						50.00%
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Amount of credit facility	$ 50,000,000								50,000,000
Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Line of credit | Revolving credit facility | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate	50.00%
Line of credit | Term loan facility
Debt Instrument [Line Items]
Amount of credit facility	$ 125,000,000								$ 117,000,000
Periodic payment, principal							$ 1,500,000
Minimum | Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Minimum | Line of credit | Revolving credit facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Maximum | Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%
Maximum | Line of credit | Revolving credit facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Scenario, Forecast | Line of credit | Term loan facility
Debt Instrument [Line Items]
Periodic payment, principal					$ 2,900,000			$ 2,200,000

LONG-TERM DEBT - Annual Future

LONG-TERM DEBT - Annual Future Maturities (Details) - Line of credit $ in Thousands	Mar. 31, 2020USD ($)
Debt Instrument [Line Items]
2020	$ 6,581
2021	9,506
2022	86,543
2023	0
2024	0
Thereafter	0
Long-term Debt, Total	$ 102,630

OPERATING LEASES - Narrative (D

OPERATING LEASES - Narrative (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Lessee, Lease, Description [Line Items]
Rent expense	$ 0.4	$ 0.6
Operating lease, payments	$ 0.4
Maximum
Lessee, Lease, Description [Line Items]
Lessee, operating lease, term of contract	12 months

OPERATING LEASES - Supplemental

OPERATING LEASES - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Operating lease assets	$ 7,522	$ 7,800
Operating lease liabilities, current portion	1,572	1,544
Operating lease liabilities, net of current portion	5,950	$ 6,256
Total operating lease liabilities	$ 7,522
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	Mar. 31, 2020USD ($)
Leases [Abstract]
2020	$ 1,177
2021	1,518
2022	1,436
2023	1,363
2024	980
Thereafter	2,383
Total lease payments	8,857
Less imputed interest	(1,335)
Total	$ 7,522

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended
	Mar. 31, 2020USD ($)segment	Mar. 31, 2019USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment	3
Total sales revenues	$ 69,757	$ 69,141
Costs to obtain and fulfill contracts capitalized	33,644	32,026
Total gross profit	36,113	37,115
Corporate operating expenses	(29,981)	(31,067)
Other income	362	248
Interest expense	(1,179)	(1,804)
Income before taxes	5,315	4,492
Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	36,515	37,448
Costs to obtain and fulfill contracts capitalized	17,259	17,066
Total gross profit	19,256	20,382
Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	4,671	5,799
Costs to obtain and fulfill contracts capitalized	1,328	1,271
Total gross profit	3,343	4,528
Operating Segments | TruBridge
Segment Reporting Information [Line Items]
Total sales revenues	28,571	25,894
Costs to obtain and fulfill contracts capitalized	15,057	13,689
Total gross profit	13,514	12,205
Corporate operating expenses
Segment Reporting Information [Line Items]
Corporate operating expenses	(29,981)	(31,067)
Recurring revenue | Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	26,438	27,389
Recurring revenue | Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	4,134	4,478
Non-recurring revenue | Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	10,077	10,059
Non-recurring revenue | Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	$ 537	$ 1,321

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - $ / shares	May 05, 2020	Mar. 31, 2020	Mar. 31, 2019
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)		$ 0.10	$ 0.10
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)	$ 0.10