TruBridge (TBRG) 10-Q 9 Aug 23 2023 Q2 Quarterly report Financial data

Cover

Cover - shares	6 Months Ended
	Jun. 30, 2023	Aug. 04, 2023
Cover [Abstract]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Jun. 30, 2023
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	54 St. Emanuel Street
Entity Address, City or Town	Mobile
Entity Address, State or Province	AL
Entity Address, Postal Zip Code	36602
City Area Code	251
Local Phone Number	639-8100
Title of 12(b) Security	Common Stock, par value $.001 per share
Trading Symbol	CPSI
Security Exchange Name	NASDAQ
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		14,551,664
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q2
Amendment Flag	false
Entity Central Index Key	0001169445
Current Fiscal Year End Date	--12-31

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 7,246	$ 6,951
Accounts receivable (net of allowance for expected credit losses of $2,796 and $2,854, respectively)	54,889	51,311
Financing receivables, current portion, net (net of allowance for expected credit losses of $111 and $223, respectively)	4,670	4,474
Inventories	962	784
Prepaid income taxes	1,811	701
Prepaid expenses and other	12,891	10,338
Total current assets	82,469	74,559
Property and equipment, net	8,744	9,884
Software development costs, net	36,088	27,257
Operating lease assets	5,421	7,567
Financing receivables, net of current portion (net of allowance for expected credit losses of $392 and $326, respectively)	2,223	3,312
Other assets, net of current portion	7,595	8,131
Intangible assets, net	93,971	102,000
Goodwill	198,253	198,253
Total assets	434,764	430,963
Current liabilities:
Accounts payable	14,483	7,035
Current portion of long-term debt	3,141	3,141
Deferred revenue	9,885	11,590
Accrued vacation	6,581	6,214
Other accrued liabilities	13,667	16,475
Total current liabilities	47,757	44,455
Long-term debt, net of current portion	141,420	136,388
Operating lease liabilities, net of current portion	3,812	5,651
Deferred tax liabilities	11,225	12,758
Total liabilities	204,214	199,252
Stockholders’ equity:
Common stock, $0.001 par value; 30,000 shares authorized; 15,099 and 14,913 shares issued, respectively	15	15
Additional paid-in capital	193,399	192,275
Retained earnings	54,168	53,921
Treasury stock, 570 shares and 483 shares, respectively	(17,032)	(14,500)
Total stockholders’ equity	230,550	231,711
Total liabilities and stockholders’ equity	$ 434,764	$ 430,963

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 2,796	$ 2,854
Financing receivable, allowance for credit loss, current	111	223
Financing receivable, allowance for credit loss, noncurrent	$ 392	$ 326
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)	15,099,000	14,913,000
Treasury stock (in shares)	570,000	483,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Sales revenues:
Total sales revenues	$ 84,622	$ 82,726	$ 170,855	$ 160,597
Costs of sales:
Total costs of sales	44,133	42,053	88,310	78,734
Gross profit	40,489	40,673	82,545	81,863
Operating expenses:
Product development	10,595	8,107	20,434	16,169
Sales and marketing	8,132	8,226	15,089	15,269
General and administrative	19,654	14,994	34,604	28,421
Amortization of acquisition-related intangibles	4,014	4,758	8,029	8,430
Total operating expenses	42,395	36,085	78,156	68,289
Operating income (loss)	(1,906)	4,588	4,389	13,574
Other income (expense):
Other income	78	278	346	435
Gain on contingent consideration	0	330	0	1,580
Loss on extinguishment of debt	0	(125)	0	(125)
Interest expense	(2,664)	(1,232)	(5,334)	(2,149)
Total other income (expense)	(2,586)	(749)	(4,988)	(259)
Income (loss) before taxes	(4,492)	3,839	(599)	13,315
Provision (benefit) for income taxes	(1,655)	763	(846)	2,126
Net income (loss)	$ (2,837)	$ 3,076	$ 247	$ 11,189
Net income per common share-basic (in dollars per share)	$ (0.20)	$ 0.21	$ 0.02	$ 0.76
Net income per common share-diluted (in dollars per share)	$ (0.20)	$ 0.21	$ 0.02	$ 0.76
Weighted average shares outstanding used in per common share computations:
Basic (in shares)	14,200	14,469	14,168	14,425
Diluted (in shares)	14,200	14,469	14,168	14,425
RCM
Sales revenues:
Total sales revenues	$ 47,760	$ 46,814	$ 96,391	$ 87,325
Costs of sales:
Total costs of sales	27,119	25,382	54,302	45,780
EHR
Sales revenues:
Total sales revenues	34,967	34,143	70,158	68,905
Costs of sales:
Total costs of sales	15,891	15,721	32,239	31,061
Patient Engagement
Sales revenues:
Total sales revenues	1,895	1,769	4,306	4,367
Costs of sales:
Total costs of sales	$ 1,123	$ 950	$ 1,769	$ 1,893

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in-Capital	Retained Earnings	Treasury Stock
Beginning Balance (in shares) at Dec. 31, 2021		14,734
Beginning Balance at Dec. 31, 2021	$ 222,572	$ 15	$ 187,079	$ 38,054	$ (2,576)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	11,189			11,189
Stock-based compensation	3,420		3,420
Issuance of restricted stock (in shares)		171
Treasury stock acquired	(4,248)				(4,248)
Forfeiture of common stock (in shares)		(9)
Ending Balance (in shares) at Jun. 30, 2022		14,897
Ending Balance at Jun. 30, 2022	232,933	$ 15	190,499	49,243	(6,824)
Beginning Balance (in shares) at Mar. 31, 2022		14,906
Beginning Balance at Mar. 31, 2022	230,752	$ 15	188,796	46,167	(4,226)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	3,076			3,076
Stock-based compensation	1,703		1,703
Treasury stock acquired	(2,598)				(2,598)
Forfeiture of common stock (in shares)		(9)
Ending Balance (in shares) at Jun. 30, 2022		14,897
Ending Balance at Jun. 30, 2022	232,933	$ 15	190,499	49,243	(6,824)
Beginning Balance (in shares) at Dec. 31, 2022		14,913
Beginning Balance at Dec. 31, 2022	231,711	$ 15	192,275	53,921	(14,500)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	247			247
Stock-based compensation	1,124		1,124
Issuance of restricted stock (in shares)		186
Treasury stock acquired	(2,532)				(2,532)
Ending Balance (in shares) at Jun. 30, 2023		15,099
Ending Balance at Jun. 30, 2023	230,550	$ 15	193,399	54,168	(17,032)
Beginning Balance (in shares) at Mar. 31, 2023		15,099
Beginning Balance at Mar. 31, 2023	233,558	$ 15	193,522	57,005	(16,984)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	(2,837)			(2,837)
Stock-based compensation	(123)		(123)
Treasury stock acquired	(48)				(48)
Ending Balance (in shares) at Jun. 30, 2023		15,099
Ending Balance at Jun. 30, 2023	$ 230,550	$ 15	$ 193,399	$ 54,168	$ (17,032)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Operating Activities:
Net income	$ 247	$ 11,189
Adjustments to net income:
Provision for credit losses	181	1,202
Deferred taxes	(1,533)	(724)
Stock-based compensation	1,124	3,420
Depreciation	1,095	1,269
Loss on extinguishment of debt	0	125
Amortization of acquisition-related intangibles	8,029	8,430
Amortization of software development costs	3,312	1,259
Amortization of deferred finance costs	180	152
Gain on contingent consideration	0	(1,580)
Non-cash operating lease costs	1,211	940
Loss on disposal of PP&E	117	0
Changes in operating assets and liabilities:
Accounts receivable	(3,806)	(9,934)
Financing receivables	940	3,376
Inventories	(178)	(273)
Prepaid expenses and other	(2,017)	(4,547)
Accounts payable	7,448	(469)
Deferred revenue	(1,705)	2,625
Operating lease liabilities	(1,067)	(940)
Other liabilities	(2,278)	1,126
Prepaid income taxes	(1,110)	2,457
Net cash provided by operating activities	10,190	19,103
Investing Activities:
Purchase of business, net of cash acquired	0	(43,814)
Investment in software development	(12,143)	(8,739)
Purchase of property and equipment	(72)	(88)
Net cash used in investing activities	(12,215)	(52,641)
Financing Activities:
Proceeds from long-term debt	0	575
Payments of long-term debt principal	(1,750)	(1,813)
Proceeds from revolving line of credit	11,602	48,000
Payments of revolving line of credit	(5,000)	(5,300)
Treasury stock purchases	(2,532)	(4,248)
Net cash provided by financing activities	2,320	37,214
Increase in cash and cash equivalents	295	3,676
Cash and cash equivalents at beginning of period	6,951	11,431
Cash and cash equivalents at end of period	7,246	15,107
Supplemental disclosure of cash flow information:
Cash paid for interest	3,413	1,996
Cash paid for income taxes, net of refund	$ 1,783	$ 376

BASIS OF PRESENTATION

BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2023
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, 2022 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, 2022 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Commencing with the fourth quarter of 2022, the Company realigned its reporting structure due to certain organizational changes. As a result, the Company changed its three reportable segments from (i) TruBridge, (ii) Acute Care Electronic Health Record ("EHR"), and (iii) Post-acute Care EHR to (i) Revenue Cycle Management ("RCM"), (ii) EHR, and (iii) Patient Engagement. All prior segment information has been recast to reflect the Company's new segment structure and current period presentation. Refer to Note 17 - Segment Reporting for more information. During the first quarter of 2023, we identified certain costs related to the implementation of our cloud strategy and our security operations center that were recorded within the caption "Costs of Sales - EHR" on our condensed consolidated statements of income, that we determined do not solely contribute to the production of EHR products and services, but support the overall business. Consequently, effective January 1, 2023, certain costs related to the implementation of our cloud strategy, which were formerly included within the caption "Costs of Sales - EHR," have been recorded as components of "Operating expenses - Product development". In addition, certain costs related to the Company's security operations center, which were formerly included within the caption "Costs of Sales - EHR," have been recorded as components of "Operating expenses - General and administrative". Additionally, immaterial travel costs were reclassified from within the caption "Costs of Sales - RCM" to "Operating expenses - Product development". Amounts presented for the three and six months ended June 30, 2022 have been reclassified to conform to the current presentation. In addition, during the first quarter of 2023, we refined our operating expense allocation methodology to more accurately distribute the appropriate share of costs among operating segments. Amounts presented for the three and six months ended June 30, 2022 have been reclassified and are reflective of the current operating expense methodology in order to conform to the current presentation. The following table provides the amounts reclassified and the impact of applying the current operating expense allocation methodology for the three and six months ended June 30, 2022. Three Months Ended June 30, 2022 (in thousands) As previously reported Re-classifications As reclassified Impact of operating expense allocations As currently reported Costs of sales RCM $ 25,396 $ (14) $ 25,382 $ — $ 25,382 EHR 16,976 (608) 16,368 (647) 15,721 Gross Profit 39,404 622 40,026 647 40,673 Operating expenses Product development 7,095 365 7,460 647 8,107 General and administrative 14,737 257 14,994 — 14,994 Total operating expenses $ 34,816 $ 622 $ 35,438 $ 647 $ 36,085 Six Months Ended June 30, 2022 (in thousands) As previously reported Re-classifications As reclassified Impact of operating expense allocations As currently reported Costs of sales RCM $ 45,807 $ (27) $ 45,780 $ — $ 45,780 EHR 33,659 (1,295) 32,364 (1,303) 31,061 Gross Profit 79,238 1,322 80,560 1,303 81,863 Operating expenses Product development 14,214 652 14,866 1,303 16,169 General and administrative 27,751 670 28,421 — 28,421 Total operating expenses $ 65,664 $ 1,322 $ 66,986 $ 1,303 $ 68,289 Principles of Consolidation The condensed consolidated financial statements of CPSI include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated.

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	6 Months Ended
	Jun. 30, 2023
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2023 There were no new accounting standards required to be adopted in 2023 that would 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	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under ASC 606, 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. • Revenue Cycle Management Our RCM business unit 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 stand-alone selling price ("SSP"), net of discounts. SSP for BPS services is determined based on observable stand-alone selling prices. 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. Our RCM business unit also provides professional IT services. Revenue from professional IT services is recognized as the services are performed based on SSP, which is determined by observable stand-alone selling prices. Payment is due monthly as services are performed. Lastly, our RCM business unit also provides certain software solutions and related support under Software as a Service ("SaaS") arrangements and time-based software licenses. Revenue from SaaS arrangements is recognized in a manner consistent with SaaS arrangements for EHR software, as discussed below. Revenue from time-based software licenses is recognized upon delivery to the client (“point in time”) and revenue from non-license components (i.e., support) is recognized ratably over the respective contract term (“over time”). SSP for time-based licenses is determined using the residual approach, while the non-license component is based on cost plus reasonable margin. • Electronic Health Records The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, and related training services, software application support, hardware, and hardware maintenance services to acute care community hospitals and post-acute providers. • Non-recurring Revenues • Perpetual software licenses and installation, conversion, and related training services are not considered separate and distinct performance obligations due to the proprietary nature of our software and are, therefore, accounted for as a single performance obligation on a module-by-module basis. Revenue is recognized as each module's implementation is completed based on the module's SSP, net of discounts. We determine each module's SSP using the residual method. Fees for licenses and installation, conversion, and related training services are typically due in three installments: (1) at placement of order, (2) upon installation of software and commencement of training, and (3) upon satisfactory completion of monthly accounting cycle or end-of-month operation by application and as applicable for each application. Often, short-term and/or long-term financing arrangements are provided for software implementations; refer to Note 11 - Financing Receivables for further information. EHR implementations include a system warranty that terminates thirty days from the software go-live date, the date which the client begins using the system in a live environment. • Hardware revenue is recognized separately from software licenses at the point in time it is delivered to the client. The SSP of hardware is cost plus a reasonable margin and revenue is recognized on a gross basis. Payment is generally due upon delivery of the hardware to the client. Standard manufacturer warranties apply to hardware. • Recurring Revenues • Software application support and hardware maintenance services sold with software licenses and hardware are separate and distinct performance obligations. Revenue for support and maintenance services is recognized based on SSP, which is the renewal price, ratably over the life of the contract, which is generally three • Subscriptions to third-party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin, and revenue is recognized on a gross basis. Payment is due monthly for subscriptions to third party content. • 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 of the consolidated financial statements for further information, including revenue by client base (acute care or post-acute care) bifurcated by recurring and non-recurring revenue. • Patient Engagement The Company enters into contractual obligations to sell perpetual and term-based software licenses, implementation and customization professional services, and software application support services to a variety of healthcare organizations including hospital systems, health ministries, and government and non-profit organizations. • Non-recurring Revenues • Perpetual software licenses are sold only to one re-seller client and are considered a separate and distinct performance obligation. Revenue is recognized at the point in time perpetual licenses are delivered to the client, which occurs at the time of sale. The SSP of perpetual licenses is directly observable. Payment is generally due upon delivery of licenses. • Implementation and customization services are considered a separate and distinct performance obligation. Revenue is recognized over time based on SSP, which is generally directly observable. Payment for professional services is typically due in two installments: (1) upon signature of the agreement and (2) upon customer acceptance of the delivered services. • Recurring Revenues • Term-based software licenses are considered a separate and distinct performance obligation. Revenue is recognized based on SSP, which is directly observable, at the point in time the term-based licenses are delivered to the client or upon annual renewal. Payment is generally due upon delivery of licenses or upon annual renewal. • Software application support services sold with software licenses are separate and distinct performance obligations. The related revenues are recognized based on SSP, which is the renewal price, ratably over the life of the contract, which is generally three Refer to Note 17 of the condensed consolidated financial statements for further information. 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 six months ended June 30, 2023 and 2022, included in the condensed consolidated balance sheets: (In thousands) Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Beginning balance $ 11,590 $ 11,529 Deferred revenue recorded 10,623 15,329 Less deferred revenue recognized as revenue (12,328) (12,704) Ending balance $ 9,885 $ 14,154 The deferred revenue recorded during the six months ended June 30, 2023 and 2022 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 six months ended June 30, 2023 and 2022 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 and RCM arrangements, which are capitalized and amortized ratably over the expected life of the customer. As a practical expedient, we generally recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset would have been one year or less. Costs to obtain a contract are expensed within the caption "Operating expenses - Sales and marketing" 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, conversions, and installation that is necessary for the software to be utilized. Contract fulfillment costs are expensed within the caption "Costs of sales - EHR" in the accompanying condensed consolidated statements of income. Costs to obtain and fulfill contracts related to SaaS and RCM 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 six months ended June 30, 2023 and 2022, included in the condensed consolidated balance sheets: (In thousands) Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Beginning balance $ 11,577 $ 7,312 Costs to obtain and fulfill contracts capitalized 3,690 5,390 Less costs to obtain and fulfill contracts recognized as expense (2,691) (3,419) Ending balance $ 12,576 $ 9,283 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	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
BUSINESS COMBINATION	BUSINESS COMBINATION Acquisition of Healthcare Resource Group On March 1, 2022, we acquired all of the assets and liabilities of Healthcare Resource Group, Inc., a Washington corporation ("HRG"), pursuant to a Stock Purchase Agreement dated March 1, 2022. Based in Spokane, Washington, HRG is a leading provider of customized revenue cycle management ("RCM") solutions and consulting services that enable hospitals and clinics to improve efficiency, profitability, and patient satisfaction. Consideration for the acquisition included cash (net of cash of the acquired entity) of $43.6 million (inclusive of seller's transaction expenses). During 2022, we incurred approximately $1.2 million of pre-tax acquisition costs in connection with the acquisition of HRG. Acquisition costs are included in general and administrative expenses in our consolidated statements of income. Our acquisition of HRG 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 HRG was as follows: (In thousands) Purchase Price Allocation Acquired cash $ 3,989 Accounts receivable 5,655 Prepaid expenses 398 Property and equipment 467 Other assets 73 Intangible assets 24,200 Operating lease assets 1,315 Goodwill 20,750 Accounts payable and accrued liabilities (2,403) Deferred taxes, net (5,565) Operating lease liability (1,315) Net assets acquired $ 47,564 The intangible assets in the table above are being amortized on a straight-line basis over their estimated useful lives, which range from four 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	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment, net was comprised of the following at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Land $ 2,848 $ 2,848 Buildings and improvements 8,358 8,320 Computer equipment 8,246 8,228 Leasehold improvements 607 783 Office furniture and fixtures 1,024 1,008 Automobiles 18 18 Property and equipment, gross 21,101 21,205 Less: accumulated depreciation (12,357) (11,321) Property and equipment, net $ 8,744 $ 9,884

SOFTWARE DEVELOPMENT

SOFTWARE DEVELOPMENT	6 Months Ended
	Jun. 30, 2023
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 useful life of the asset is determined to be shorter than our estimated useful life, we will amortize the remaining book value over the remaining actual 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. Amortization begins when the related software features are placed in service. Software development costs, net was comprised of the following at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Software development costs $ 43,932 $ 31,789 Less: accumulated amortization (7,844) (4,532) Software development costs, net $ 36,088 $ 27,257

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	6 Months Ended
	Jun. 30, 2023
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES Other accrued liabilities was comprised of the following at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Salaries and benefits $ 3,128 $ 8,430 Severance 4,848 2,504 Commissions 942 1,280 Self-insurance reserves — 1,358 Operating lease liabilities, current portion 1,900 2,063 Other 2,849 840 Other accrued liabilities $ 13,667 $ 16,475 Prior to 2023, our employee health benefits plan was administered as a self-insured plan, with the Company bearing the risk of claims (partially limited by related stop-loss insurance, as is industry norm). Under a self-insured plan, we maintained reserves for an estimate of the liability from claims that have been incurred but were not yet reported at the end of the period. Effective January 1, 2023, our employee health benefits plan is now administered as a fully-insured plan, with full risk of claims exposure transferred to the health insurance carrier, thus ceasing the need for self-insurance reserves.

NET INCOME PER SHARE

NET INCOME PER SHARE	6 Months Ended
	Jun. 30, 2023
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 ASC 260, 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 June 30, Six Months Ended June 30, (In thousands, except per share data) 2023 2022 2023 2022 Net income (loss) $ (2,837) $ 3,076 $ 247 $ 11,189 Less: Net (income) loss attributable to participating securities 64 (58) (5) (219) Net income (loss) attributable to common stockholders $ (2,773) $ 3,018 $ 242 $ 10,970 Weighted average shares outstanding used in basic per common share computations 14,200 14,469 14,168 14,425 Add: Dilutive potential common shares — — — — Weighted average shares outstanding used in diluted per common share computations 14,200 14,469 14,168 14,425 Basic EPS $ (0.20) $ 0.21 $ 0.02 $ 0.76 Diluted EPS $ (0.20) $ 0.21 $ 0.02 $ 0.76 During 2021, 2022, and 2023, performance share awards were granted to certain executive officers and key employees of the Company that will result in the issuance of common stock if the predefined performance criteria are met. The awards provide for an aggregate target of 278,377 shares, of which none have been included in the calculation of diluted EPS for the three or six months ended June 30, 2023 because the related threshold award performance levels have not been achieved as of June 30 2023. See Note 10 - Stock-Based Compensation and Equity for more information.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Jun. 30, 2023
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 June 30, 2023 increased to 36.8% from 19.9% for the three months ended June 30, 2022, with the largest contributing factor being the impact of the research and development ("R&D") tax credit. This credit, which is not correlated with taxable income, resulted in an incremental benefit of 10.7% over the corresponding benefit during the second quarter of 2022. In periods with taxable income, the benefit from the R&D tax credit serves to reduce income tax expense, thereby lowering the effective tax rate. However, in periods with taxable loss, the benefit from the R&D tax credit serves to increase the income tax benefit, thereby increasing the effective tax rate.

STOCK-BASED COMPENSATION AND EQ

STOCK-BASED COMPENSATION AND EQUITY	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION AND EQUITY	STOCK-BASED COMPENSATION AND EQUITYStock-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 and six months ended June 30, 2023 and 2022, included in the condensed consolidated statements of income: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2023 2022 2023 2022 Costs of sales $ 140 $ 291 $ 320 $ 577 Operating expenses (263) 1,412 804 2,843 Pre-tax stock-based compensation expense (123) 1,703 1,124 3,420 Less: income tax effect 27 (375) (247) (752) Net stock-based compensation expense $ (96) $ 1,328 $ 877 $ 2,668 The Company's stock-based compensation awards are in the form of restricted stock and performance share awards granted pursuant to the Company's Amended and Restated 2019 Incentive Plan (the "Plan"). As of June 30, 2023, th ere was $8.4 million of unrecognized compensation expense related to unvested and unearned, as applicable, stock-based compensation arrangements granted under the Plan, which is expected to be recognized over a weighted-average period of 2.1 years. Restricted Stock The Company grants restricted stock to executive officers, certain key employees and non-employee directors under the Plan with the fair value of the awards representing the fair value of the common stock on the date the restricted stock is granted. During the vesting period, recipients of restricted stock are entitled to dividends and possess voting rights. 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 under the Plan during the six months ended June 30, 2023 and 2022 is as follows: Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 281,161 $ 32.24 314,883 $ 29.79 Granted 186,822 29.23 144,064 34.44 Vested (139,760) 31.31 (181,405) 29.79 Forfeited — — (8,936) 31.60 Unvested restricted stock outstanding at end of period 328,223 $ 30.92 268,606 $ 32.22 Performance Share Awards The Company grants performance share awards to executive officers and certain key employees under the Plan, with the number of shares of common stock earned and issuable under each award determined at the end of a 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. These performance share awards include a modifier to the total number of shares earned based on the Company's total shareholder return ("TSR") compared to a small-cap stock market index. If certain levels of the performance objective are met, the award results in the issuance of shares of common stock corresponding to such level. 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 performance share awards, the Company will issue each award recipient the number of shares of common stock 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 may be issued. The total number of shares issued for the 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 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 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 related to 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 Plan during the six months ended June 30, 2023 and 2022 is as follows, based on the target award amounts set forth in the performance share award agreements: Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 252,375 $ 31.84 249,952 $ 29.59 Granted 122,071 31.21 101,799 37.98 Forfeited or unearned (96,069) 26.96 (45,060) 31.70 Earned and issued — — (27,317) 31.75 Performance share awards outstanding at end of period 278,377 $ 33.25 279,374 $ 32.09 Stock Repurchases On September 4, 2020, our Board of Directors approved a stock repurchase program under which we were authorized to repurchase up to $30.0 million of our common stock through September 3, 2022. On July 27, 2022, the Board of Directors extended the expiration date of the stock repurchase program to September 4, 2024. We repurchased 49,789 shares during the six months ended June 30, 2023 and 78,799 shares during the six months ended June 30, 2022. The approximate dollar value of shares that may yet be repurchased under the stock repurchase program was $16.5 million as of June 30, 2023. Any future stock repurchase transactions may be made through open market purchases, privately-negotiated transactions, or otherwise in compliance with Rule 10b-18 under the Securities Exchange Act of 1934, as amended. Any repurchase activity will depend on many factors, such as the availability of shares of our common stock, general market conditions, the trading price of our common stock, alternative uses for capital, the Company’s financial performance, compliance with the terms of our Amended and Restated Credit Agreement and other factors. Concurrent with the authorization of this stock repurchase program in September 2020, the Board of Directors opted to indefinitely suspend all quarterly dividends. In addition to shares repurchased under the approved stock repurchase program, we purchased 37,989 shares during the six months ended June 30, 2023 and 52,905 shares during the six months ended June 30, 2022 to fund required tax withholdings related to the vesting of restricted stock. Shares withheld to cover required tax withholdings related to the vesting of restricted stock do not reduce our total share repurchase authority.

FINANCING RECEIVABLES

FINANCING RECEIVABLES	6 Months Ended
	Jun. 30, 2023
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) June 30, December 31, 2022 Short-term payment plans, gross $ 1,214 $ 330 Less: allowance for losses (61) (16) Short-term payment plans, net $ 1,153 $ 314 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 2028. 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 decrease in long-term financing arrangement balances during the six months ended June 30, 2023 is primarily a result of the continued evolution of customer licensing preferences. Although the overwhelming majority of our historical EHR installations prior to 2019 were made under a perpetual license model, the dramatic shift in customer preferences to a SaaS license model began during 2019 with 49% of the year's new acute care EHR installations being performed in a SaaS model, compared to only 12% in 2018. The shift in customer preference toward a SaaS model has since continued, with SaaS installations representing approximately 68% of new acute care EHR installations in 2020, 63% in 2021, and 100% in 2022 and the six months ended June 30, 2023. Due to the nature of the revenue recognition requirements for SaaS arrangements coupled with recurring monthly payments, these arrangements do not give rise to long-term financing arrangements. The components of these receivables were as follows at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Long-term financing arrangements, gross $ 6,670 $ 8,683 Less: allowance for expected credit losses (442) (533) Less: unearned income (488) (678) Long-term financing arrangements, net $ 5,740 $ 7,472 Future minimum payments to be received subsequent to June 30, 2023 are as follows: (In thousands) Years Ending December 31, 2023 $ 2,283 2024 2,841 2025 1,365 2026 153 2027 15 Thereafter 13 Total minimum payments to be received 6,670 Less: allowance for expected credit losses (442) Less: unearned income (488) Receivables, net $ 5,740 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 six months ended June 30, 2023 and year ended December 31, 2022: (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period June 30, 2023 $ 549 $ (46) $ — $ — $ 503 December 31, 2022 $ 722 $ (211) $ 38 $ — $ 549 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 June 30, 2023 and December 31, 2022: (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due June 30, 2023 $ 535 $ 128 $ 219 $ 882 December 31, 2022 $ 1,086 $ 278 $ 283 $ 1,647 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) June 30, December 31, 2022 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 $ 2,927 $ 3,876 Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due 1,192 1,369 Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due 808 1,894 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 4,927 $ 7,139 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 1,255 866 Total financing receivables with contractual maturities of one year or less 1,214 330 Less: allowance for expected credit losses (503) (549) Total financing receivables $ 6,893 $ 7,786

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Our purchased definite-lived intangible assets as of June 30, 2023 and December 31, 2022 are summarized as follows: June 30, 2023 (In thousands) Customer Relationships Trademark Developed Technology Non-Compete Agreements Total Gross carrying amount, beginning of period $ 132,170 $ 12,320 $ 40,800 $ 1,400 $ 186,690 Accumulated amortization (57,869) (6,525) (27,952) (373) (92,719) Net intangible assets as of June 30, 2023 $ 74,301 $ 5,795 $ 12,848 $ 1,027 $ 93,971 Weighted average remaining years of useful life 8 13 8 4 10 December 31, 2022 (In thousands) Customer Relationships Trademark Developed Technology Non-Compete Agreements Total Gross carrying amount, beginning of period $ 112,570 $ 12,320 $ 37,600 $ — $ 162,490 Intangible assets acquired 19,600 — 3,200 1,400 24,200 Accumulated amortization (52,371) (6,076) (26,010) (233) (84,690) Net intangible assets as of December 31, 2022 $ 79,799 $ 6,244 $ 14,790 $ 1,167 $ 102,000 The following table represents the remaining amortization of definite-lived intangible assets as of June 30, 2023: (In thousands) For the year ended December 31, 2023 $ 8,029 2024 14,523 2025 14,208 2026 12,919 2027 9,047 Thereafter 35,245 Total $ 93,971 The following table sets forth the change in the carrying amount of goodwill by segment for the six months ended June 30, 2023: (In thousands) RCM EHR Patient Engagement Total Balance as of December 31, 2022 $ 61,821 $ 126,665 $ 9,767 $ 198,253 Goodwill impairment — — — — Balance as of June 30, 2023 $ 61,821 $ 126,665 $ 9,767 $ 198,253

LONG-TERM DEBT

LONG-TERM DEBT	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt was comprised of the following at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Term loan facility $ 65,625 $ 67,375 Revolving credit facility 80,302 73,700 Debt obligations 145,927 141,075 Less: unamortized debt issuance costs (1,366) (1,546) Debt obligation, net 144,561 139,529 Less: current portion (3,141) (3,141) Long-term debt $ 141,420 $ 136,388 As of June 30, 2023, 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 June 16, 2020, we entered into an Amended and Restated Credit Agreement that increased the aggregate principal amount of our credit facilities to $185 million, including a $75 million term loan facility and a $110 million revolving credit facility. On May 2, 2022, we entered into a First Amendment (the "First Amendment") to the Amended and Restated Credit Agreement, that increased the aggregate principal amount of our credit facilities to $230 million, which includes a $70 million term loan facility and a $160 million revolving credit facility. In addition, the interest rate provisions of the First Amendment reflect the transition from the London Interbank Offered Rate ("LIBOR") to the Secured Overnight Financing Rate ("SOFR") as the new benchmark interest rate for each loan. 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 SOFR rate for the relevant interest period, subject to a floor of 0.50%, (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 SOFR rate, subject to the aforementioned floor, plus one percent per annum, or (3) a combination of (1) and (2). The applicable margin range for SOFR loans and the letter of credit fee ranges from 1.8% to 3.0%. The applicable margin range for base rate loans ranges from 0.8% to 2.0%, in each case based on the Company's consolidated net leverage ratio. Principal payments with respect to the term loan facility are due on the last day of each fiscal quarter beginning June 30, 2022, with quarterly principal payments of approximately $0.9 million through March 31, 2027, with maturity on May 2, 2027 or such earlier date as the obligations under the Amended and Restated Credit Agreement as amended by the First Amendment become due and payable pursuant to the terms of such 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 June 30, 2023: (In thousands) 2023 $ 1,750 2024 3,500 2025 3,500 2026 3,500 2027 133,677 Thereafter — $ 145,927 Our credit facilities are secured pursuant to the Amended and Restated Credit Agreement, dated as of June 16, 2020, among the parties identified as obligors therein and Regions, as collateral agent, on a first priority basis by a security interest in substantially all of the tangible and intangible assets (subject to certain exceptions) of the Company and certain subsidiaries of the Company, as guarantors (collectively, the “Subsidiary Guarantors”), including certain registered intellectual property and the capital stock of certain of the Company’s direct and indirect subsidiaries. Our obligations under the Amended and Restated Credit Agreement are also guaranteed by the Subsidiary Guarantors. The First Amendment provides incremental facility capacity of $75 million, subject to certain conditions. The Amended and Restated Credit Agreement, as amended by the First Amendment, 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 net 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 First Amendment requires the Company to maintain a minimum fixed charge coverage ratio of 1.25:1.00 throughout the duration of such agreement. Under the First Amendment, the Company is required to comply with a maximum consolidated net leverage ratio of 3.50:1.00. Further, under the First Amendment, in connection with any acquisition by the Company exceeding $25 million, the Company may elect to increase the maximum permitted consolidated net leverage ratio for the fiscal quarter in which the acquisition occurs and each of the following three fiscal quarters by 0.50:1.00 above the otherwise permitted maximum. If the consolidated net leverage ratio is less than 2.50:1.00, there is no limit on the amount of incremental facilities. The Amended and Restated Credit Agreement also contains customary representations and warranties, affirmative covenants and events of default. On March 9, 2023, the calculation of the fixed charge coverage ratio was amended to specifically exclude from the definition of fixed charges the Company's share repurchases conducted during the third and fourth quarters of 2022. We believe that we were in compliance with the covenants contained in such agreement as of June 30, 2023.

OPERATING LEASES

OPERATING LEASES	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
OPERATING LEASES	OPERATING LEASES The Company leases office space in various locations in Alabama, Pennsylvania, Minnesota, Maryland, Mississippi, and Washington. These leases have terms expiring from 2023 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. On April 30, 2023, the company terminated its lease agreement for approximately 12,500 square feet of office space in Plymouth, Minnesota. Pursuant to a Termination of Lease Agreement dated April 18, 2023, the Company paid $1.1 million to the landlord as consideration for the early termination. In connection with the lease termination, the Company derecognized the assets and liabilities associated with the operating lease and recorded a $0.1 million loss on the disposal of leasehold improvement. Supplemental balance sheet information related to operating leases was as follows: (In thousands) June 30, December 31, Operating lease assets Operating lease assets $ 5,421 $ 7,567 Operating lease liabilities Other accrued liabilities 1,900 2,063 Operating lease liabilities, net of current portion 3,812 5,651 Total operating lease liabilities $ 5,712 $ 7,714 Weighted average remaining lease term in years 4 5 Weighted average discount rate 4.2% 4.4% 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 June 30, 2023 are as follows: (In thousands) 2023 $ 945 2024 1,804 2025 1,063 2026 1,025 2027 706 Thereafter 693 Total lease payments 6,236 Less imputed interest (524) Total $ 5,712 Total lease expense for the six months ended June 30, 2023 and 2022 was $1.1 million and $0.9 million, respectively. Total cash paid for amounts included in the measurement of lease liabilities within operating cash flows from operating leases for the six months ended June 30, 2023 and 2022 was $1.1 million and $0.9 million, respectively.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES From time to time, the Company is involved in routine litigation that arises in the ordinary course of business. In March 2022, the Company was served with a qui tam

FAIR VALUE

FAIR VALUE	6 Months Ended
	Jun. 30, 2023
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 June 30, 2023, we did not have any instruments that require fair value measurement.

SEGMENT REPORTING

SEGMENT REPORTING	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Our chief operating decision makers ("CODM") previously utilized the following three operating segments, "Acute Care EHR", "Post-acute Care EHR" and "TruBridge". However, in the fourth quarter of 2022, the Company made a number of changes to its organizational structure and management system to better align the Company's operating model to its strategic initiatives. As a result of these changes, the Company revised its operating segments. The new operating and reportable segments, based on our three distinct business units with unique market dynamics and opportunities, are "RCM", "EHR", and "Patient Engagement". These segments represent the components of the Company for which separate financial information is available that is utilized on a regular basis by the CODM in assessing segment performance and in allocating the Company's resources. Management evaluates the performance of the segments based on revenues and adjusted EBITDA. The Company previously evaluated the performance of the segments based on segment gross profit. Management believes adjusted EBITDA is a useful measure to assess the performance and liquidity of the Company as it provides meaningful operating results by excluding the effects of expenses that are not reflective of its operating business performance. Our CODM group is comprised of the Chief Executive 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 segment disclosures below for the three and six months ended June 30, 2022 have been recast to conform to the current year presentation. Adjusted EBITDA consists of GAAP net income as reported and adjusts for (i) deferred revenue purchase accounting adjustments arising from purchase allocation adjustments related to business acquisitions; (ii) depreciation expense; (iii) amortization of software development costs; (iv) amortization of acquisition-related intangible assets; (v) stock-based compensation; (vi) severance and other non-recurring charges; (vii) interest expense and other, net; (viii) gain on contingent consideration; and (ix) the provision for income taxes. There are no intersegment revenues to be eliminated in computing segment revenue. The CODM do not evaluate operating segments nor make decisions regarding operating segments based on assets. Consequently, we do not disclose total assets by reportable segment. The following table presents a summary of the revenues and adjusted EBITDA of our three operating segments for the three and six months ended June 30, 2023 and 2022: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2023 2022 2023 2022 Revenues by segment: RCM $ 47,760 $ 46,814 $ 96,391 $ 87,325 EHR Recurring revenue Acute EHR 28,349 26,732 55,962 54,097 Post-acute EHR 3,729 3,792 7,636 7,687 Total recurring EHR revenue 32,078 30,524 63,598 61,784 Non-recurring revenue Acute EHR 2,544 2,939 5,835 5,966 Post-acute EHR 345 680 725 1,155 Total non-recurring EHR revenue 2,889 3,619 6,560 7,121 Total EHR revenue $ 34,967 $ 34,143 $ 70,158 $ 68,905 Patient Engagement 1,895 1,769 4,306 4,367 Total revenues $ 84,622 $ 82,726 $ 170,855 $ 160,597 Adjusted EBITDA by segment: RCM $ 5,682 $ 8,064 $ 13,580 17,645 EHR 5,568 5,707 11,725 11,870 Patient Engagement (23) (602) 564 (192) Total adjusted EBITDA $ 11,227 $ 13,169 $ 25,869 $ 29,323 The following table reconciles net income to adjusted EBITDA: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2023 2022 2023 2022 Net income (loss), as reported $ (2,837) $ 3,076 247 11,189 Deferred revenue and other purchase accounting adjustments — 30 — 109 Depreciation expense 597 690 1,095 1,269 Amortization of software development costs 1,826 733 3,312 1,259 Amortization of acquisition-related intangibles 4,014 4,758 8,029 8,430 Stock-based compensation (123) 1,703 1,124 3,420 Severance and other non-recurring charges 6,819 667 7,920 1,262 Interest expense and other, net 2,586 1,079 4,988 1,839 Gain on contingent consideration — (330) — (1,580) Provision (benefit) for income taxes (1,655) 763 (846) 2,126 Total adjusted EBITDA $ 11,227 $ 13,169 $ 25,869 $ 29,323 Certain of the items excluded or adjusted to arrive at adjusted EBITDA are described below: • Deferred revenue and other purchase accounting adjustments - Deferred revenue purchase accounting adjustments includes acquisition-related deferred revenue adjustments, which reflect the fair value adjustments to deferred revenues acquired in business acquisitions. The fair value of deferred revenue represents an amount equivalent to the estimated cost plus an appropriate profit margin, to perform services related to the acquiree's software and product support, which assumes a legal obligation to do so, based on the deferred revenue balance as of the acquisition date. We add back deferred revenue and other adjustments for adjusted EBITDA because we believe the inclusion of this amount directly correlates to the underlying performance of our operations. • Amortization of acquisition-related intangibles - Acquisition related amortization expense is a non-cash expense arising primarily from the acquisition of intangibles in connection with acquisitions or investments. We exclude acquisition-related amortization expense from adjusted EBITDA because we believe (i) the amount of such expenses in any specific period may not directly correlate to the underlying performance of our business operations and (ii) such expenses can vary significantly between periods as a result of new acquisitions and full amortization of previously acquired intangible assets. • Stock-based compensation - Stock-based compensation expense is a non-cash expense arising from the grant of stock-based awards. We exclude stock-based compensation expense from adjusted EBITDA because we believe (i) the amount of such expenses in any specific period may not directly correlate to the underlying performance of our business operations and (ii) such expenses can vary significantly between periods as a result of the timing and valuation of grants of new stock-based awards, including grants in connection with acquisitions. • Severance and other non-recurring charges - Non-recurring charges relate to certain severance and other charges incurred in connection with activities that are considered non-recurring. We exclude non-recurring expenses (primarily related to costs associated with our recent business transformation initiative and non-recurring lease termination costs) and transaction-related costs from adjusted EBITDA because we believe (i) the amount of such expenses in any specific period may not directly correlate to the underlying performance of our business operations and (ii) such expenses can vary significantly between periods. • Gain on contingent consideration - The purchase agreement for our acquisition of TruCode in 2021 contained contingent consideration, or "earnout," provisions whereby the previous shareholders of TruCode would receive additional consideration at the conclusion of a one-year period beginning on the acquisition date and ending on the first anniversary of the acquisition date, depending on the achievement of certain profitability targets. After the initial measurement period, U.S. GAAP requires that any adjustments to the estimated fair value of this contingent liability, including upon final determination of amounts due, should be recorded in the relevant period's earnings. We exclude gains on contingent consideration from adjusted EBITDA because we believe (i) the amount of such gains in any specific period may not directly correlate to the underlying performance of our business operations and (ii) such gains can vary between periods.

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Pay vs Performance Disclosure
Net income (loss)	$ (2,837)	$ 3,076	$ 247	$ 11,189

Insider Trading Arrangements

Insider Trading Arrangements	3 Months Ended
	Jun. 30, 2023
Trading Arrangements, by Individual
Rule 10b5-1 Arrangement Adopted	false
Non-Rule 10b5-1 Arrangement Adopted	false
Rule 10b5-1 Arrangement Terminated	false
Non-Rule 10b5-1 Arrangement Terminated	false

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	6 Months Ended
	Jun. 30, 2023
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, 2022 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, 2022 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2022. Commencing with the fourth quarter of 2022, the Company realigned its reporting structure due to certain organizational changes. As a result, the Company changed its three reportable segments from (i) TruBridge, (ii) Acute Care Electronic Health Record ("EHR"), and (iii) Post-acute Care EHR to (i) Revenue Cycle Management ("RCM"), (ii) EHR, and (iii) Patient Engagement. All prior segment information has been recast to reflect the Company's new segment structure and current period presentation. Refer to Note 17 - Segment Reporting for more information. During the first quarter of 2023, we identified certain costs related to the implementation of our cloud strategy and our security operations center that were recorded within the caption "Costs of Sales - EHR" on our condensed consolidated statements of income, that we determined do not solely contribute to the production of EHR products and services, but support the overall business. Consequently, effective January 1, 2023, certain costs related to the implementation of our cloud strategy, which were formerly included within the caption "Costs of Sales - EHR," have been recorded as components of "Operating expenses - Product development". In addition, certain costs related to the Company's security operations center, which were formerly included within the caption "Costs of Sales - EHR," have been recorded as components of "Operating expenses - General and administrative". Additionally, immaterial travel costs were reclassified from within the caption "Costs of Sales - RCM" to "Operating expenses - Product development". Amounts presented for the three and six months ended June 30, 2022 have been reclassified to conform to the current presentation. In addition, during the first quarter of 2023, we refined our operating expense allocation methodology to more accurately distribute the appropriate share of costs among operating segments. Amounts presented for the three and six months ended June 30, 2022 have been reclassified and are reflective of the current operating expense methodology in order to conform to the current presentation. The following table provides the amounts reclassified and the impact of applying the current operating expense allocation methodology for the three and six months ended June 30, 2022. Three Months Ended June 30, 2022 (in thousands) As previously reported Re-classifications As reclassified Impact of operating expense allocations As currently reported Costs of sales RCM $ 25,396 $ (14) $ 25,382 $ — $ 25,382 EHR 16,976 (608) 16,368 (647) 15,721 Gross Profit 39,404 622 40,026 647 40,673 Operating expenses Product development 7,095 365 7,460 647 8,107 General and administrative 14,737 257 14,994 — 14,994 Total operating expenses $ 34,816 $ 622 $ 35,438 $ 647 $ 36,085 Six Months Ended June 30, 2022 (in thousands) As previously reported Re-classifications As reclassified Impact of operating expense allocations As currently reported Costs of sales RCM $ 45,807 $ (27) $ 45,780 $ — $ 45,780 EHR 33,659 (1,295) 32,364 (1,303) 31,061 Gross Profit 79,238 1,322 80,560 1,303 81,863 Operating expenses Product development 14,214 652 14,866 1,303 16,169 General and administrative 27,751 670 28,421 — 28,421 Total operating expenses $ 65,664 $ 1,322 $ 66,986 $ 1,303 $ 68,289
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements of CPSI include the accounts of the Company and its wholly-owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
Recent Account Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2023 There were no new accounting standards required to be adopted in 2023 that would 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 is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under ASC 606, 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. • Revenue Cycle Management Our RCM business unit 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 stand-alone selling price ("SSP"), net of discounts. SSP for BPS services is determined based on observable stand-alone selling prices. 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. Our RCM business unit also provides professional IT services. Revenue from professional IT services is recognized as the services are performed based on SSP, which is determined by observable stand-alone selling prices. Payment is due monthly as services are performed. Lastly, our RCM business unit also provides certain software solutions and related support under Software as a Service ("SaaS") arrangements and time-based software licenses. Revenue from SaaS arrangements is recognized in a manner consistent with SaaS arrangements for EHR software, as discussed below. Revenue from time-based software licenses is recognized upon delivery to the client (“point in time”) and revenue from non-license components (i.e., support) is recognized ratably over the respective contract term (“over time”). SSP for time-based licenses is determined using the residual approach, while the non-license component is based on cost plus reasonable margin. • Electronic Health Records The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, and related training services, software application support, hardware, and hardware maintenance services to acute care community hospitals and post-acute providers. • Non-recurring Revenues • Perpetual software licenses and installation, conversion, and related training services are not considered separate and distinct performance obligations due to the proprietary nature of our software and are, therefore, accounted for as a single performance obligation on a module-by-module basis. Revenue is recognized as each module's implementation is completed based on the module's SSP, net of discounts. We determine each module's SSP using the residual method. Fees for licenses and installation, conversion, and related training services are typically due in three installments: (1) at placement of order, (2) upon installation of software and commencement of training, and (3) upon satisfactory completion of monthly accounting cycle or end-of-month operation by application and as applicable for each application. Often, short-term and/or long-term financing arrangements are provided for software implementations; refer to Note 11 - Financing Receivables for further information. EHR implementations include a system warranty that terminates thirty days from the software go-live date, the date which the client begins using the system in a live environment. • Hardware revenue is recognized separately from software licenses at the point in time it is delivered to the client. The SSP of hardware is cost plus a reasonable margin and revenue is recognized on a gross basis. Payment is generally due upon delivery of the hardware to the client. Standard manufacturer warranties apply to hardware. • Recurring Revenues • Software application support and hardware maintenance services sold with software licenses and hardware are separate and distinct performance obligations. Revenue for support and maintenance services is recognized based on SSP, which is the renewal price, ratably over the life of the contract, which is generally three • Subscriptions to third-party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin, and revenue is recognized on a gross basis. Payment is due monthly for subscriptions to third party content. • 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 of the consolidated financial statements for further information, including revenue by client base (acute care or post-acute care) bifurcated by recurring and non-recurring revenue. • Patient Engagement The Company enters into contractual obligations to sell perpetual and term-based software licenses, implementation and customization professional services, and software application support services to a variety of healthcare organizations including hospital systems, health ministries, and government and non-profit organizations. • Non-recurring Revenues • Perpetual software licenses are sold only to one re-seller client and are considered a separate and distinct performance obligation. Revenue is recognized at the point in time perpetual licenses are delivered to the client, which occurs at the time of sale. The SSP of perpetual licenses is directly observable. Payment is generally due upon delivery of licenses. • Implementation and customization services are considered a separate and distinct performance obligation. Revenue is recognized over time based on SSP, which is generally directly observable. Payment for professional services is typically due in two installments: (1) upon signature of the agreement and (2) upon customer acceptance of the delivered services. • Recurring Revenues • Term-based software licenses are considered a separate and distinct performance obligation. Revenue is recognized based on SSP, which is directly observable, at the point in time the term-based licenses are delivered to the client or upon annual renewal. Payment is generally due upon delivery of licenses or upon annual renewal. • Software application support services sold with software licenses are separate and distinct performance obligations. The related revenues are recognized based on SSP, which is the renewal price, ratably over the life of the contract, which is generally three Refer to Note 17 of the condensed consolidated financial statements for further information. 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 deferred revenue recorded during the six months ended June 30, 2023 and 2022 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 six months ended June 30, 2023 and 2022 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 and RCM arrangements, which are capitalized and amortized ratably over the expected life of the customer. As a practical expedient, we generally recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset would have been one year or less. Costs to obtain a contract are expensed within the caption "Operating expenses - Sales and marketing" 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, conversions, and installation that is necessary for the software to be utilized. Contract fulfillment costs are expensed within the caption "Costs of sales - EHR" in the accompanying condensed consolidated statements of income.
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 ASC 260, 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.
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.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	6 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Amounts Reclassified	The following table provides the amounts reclassified and the impact of applying the current operating expense allocation methodology for the three and six months ended June 30, 2022. Three Months Ended June 30, 2022 (in thousands) As previously reported Re-classifications As reclassified Impact of operating expense allocations As currently reported Costs of sales RCM $ 25,396 $ (14) $ 25,382 $ — $ 25,382 EHR 16,976 (608) 16,368 (647) 15,721 Gross Profit 39,404 622 40,026 647 40,673 Operating expenses Product development 7,095 365 7,460 647 8,107 General and administrative 14,737 257 14,994 — 14,994 Total operating expenses $ 34,816 $ 622 $ 35,438 $ 647 $ 36,085 Six Months Ended June 30, 2022 (in thousands) As previously reported Re-classifications As reclassified Impact of operating expense allocations As currently reported Costs of sales RCM $ 45,807 $ (27) $ 45,780 $ — $ 45,780 EHR 33,659 (1,295) 32,364 (1,303) 31,061 Gross Profit 79,238 1,322 80,560 1,303 81,863 Operating expenses Product development 14,214 652 14,866 1,303 16,169 General and administrative 27,751 670 28,421 — 28,421 Total operating expenses $ 65,664 $ 1,322 $ 66,986 $ 1,303 $ 68,289

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	6 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Schedule of Contract with Customer, Asset and Liability	The following table details deferred revenue for the six months ended June 30, 2023 and 2022, included in the condensed consolidated balance sheets: (In thousands) Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Beginning balance $ 11,590 $ 11,529 Deferred revenue recorded 10,623 15,329 Less deferred revenue recognized as revenue (12,328) (12,704) Ending balance $ 9,885 $ 14,154
Schedule of Capitalized Contract Cost	The following table details costs to obtain and fulfill contracts with customers for the six months ended June 30, 2023 and 2022, included in the condensed consolidated balance sheets: (In thousands) Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Beginning balance $ 11,577 $ 7,312 Costs to obtain and fulfill contracts capitalized 3,690 5,390 Less costs to obtain and fulfill contracts recognized as expense (2,691) (3,419) Ending balance $ 12,576 $ 9,283

BUSINESS COMBINATION (Tables)

BUSINESS COMBINATION (Tables)	6 Months Ended
	Jun. 30, 2023
Business Combination and Asset Acquisition [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed	The allocation of the purchase price paid for HRG was as follows: (In thousands) Purchase Price Allocation Acquired cash $ 3,989 Accounts receivable 5,655 Prepaid expenses 398 Property and equipment 467 Other assets 73 Intangible assets 24,200 Operating lease assets 1,315 Goodwill 20,750 Accounts payable and accrued liabilities (2,403) Deferred taxes, net (5,565) Operating lease liability (1,315) Net assets acquired $ 47,564

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment, net was comprised of the following at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Land $ 2,848 $ 2,848 Buildings and improvements 8,358 8,320 Computer equipment 8,246 8,228 Leasehold improvements 607 783 Office furniture and fixtures 1,024 1,008 Automobiles 18 18 Property and equipment, gross 21,101 21,205 Less: accumulated depreciation (12,357) (11,321) Property and equipment, net $ 8,744 $ 9,884

SOFTWARE DEVELOPMENT (Tables)

SOFTWARE DEVELOPMENT (Tables)	6 Months Ended
	Jun. 30, 2023
Research and Development [Abstract]
Schedule of software development, net	Software development costs, net was comprised of the following at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Software development costs $ 43,932 $ 31,789 Less: accumulated amortization (7,844) (4,532) Software development costs, net $ 36,088 $ 27,257

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	6 Months Ended
	Jun. 30, 2023
Payables and Accruals [Abstract]
Other Accrued Liabilities	Other accrued liabilities was comprised of the following at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Salaries and benefits $ 3,128 $ 8,430 Severance 4,848 2,504 Commissions 942 1,280 Self-insurance reserves — 1,358 Operating lease liabilities, current portion 1,900 2,063 Other 2,849 840 Other accrued liabilities $ 13,667 $ 16,475

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2023
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 June 30, Six Months Ended June 30, (In thousands, except per share data) 2023 2022 2023 2022 Net income (loss) $ (2,837) $ 3,076 $ 247 $ 11,189 Less: Net (income) loss attributable to participating securities 64 (58) (5) (219) Net income (loss) attributable to common stockholders $ (2,773) $ 3,018 $ 242 $ 10,970 Weighted average shares outstanding used in basic per common share computations 14,200 14,469 14,168 14,425 Add: Dilutive potential common shares — — — — Weighted average shares outstanding used in diluted per common share computations 14,200 14,469 14,168 14,425 Basic EPS $ (0.20) $ 0.21 $ 0.02 $ 0.76 Diluted EPS $ (0.20) $ 0.21 $ 0.02 $ 0.76

STOCK-BASED COMPENSATION AND _2

STOCK-BASED COMPENSATION AND EQUITY (Tables)	6 Months Ended
	Jun. 30, 2023
Share-Based Payment Arrangement [Abstract]
Total Stock-Based Compensation Expense	The following table details total stock-based compensation expense for the three and six months ended June 30, 2023 and 2022, included in the condensed consolidated statements of income: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2023 2022 2023 2022 Costs of sales $ 140 $ 291 $ 320 $ 577 Operating expenses (263) 1,412 804 2,843 Pre-tax stock-based compensation expense (123) 1,703 1,124 3,420 Less: income tax effect 27 (375) (247) (752) Net stock-based compensation expense $ (96) $ 1,328 $ 877 $ 2,668
Summary of Restricted Stock Activity	A summary of restricted stock activity under the Plan during the six months ended June 30, 2023 and 2022 is as follows: Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 281,161 $ 32.24 314,883 $ 29.79 Granted 186,822 29.23 144,064 34.44 Vested (139,760) 31.31 (181,405) 29.79 Forfeited — — (8,936) 31.60 Unvested restricted stock outstanding at end of period 328,223 $ 30.92 268,606 $ 32.22
Summary of Performance Share Award Activity	A summary of performance share award activity under the Plan during the six months ended June 30, 2023 and 2022 is as follows, based on the target award amounts set forth in the performance share award agreements: Six Months Ended June 30, 2023 Six Months Ended June 30, 2022 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 252,375 $ 31.84 249,952 $ 29.59 Granted 122,071 31.21 101,799 37.98 Forfeited or unearned (96,069) 26.96 (45,060) 31.70 Earned and issued — — (27,317) 31.75 Performance share awards outstanding at end of period 278,377 $ 33.25 279,374 $ 32.09

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	6 Months Ended
	Jun. 30, 2023
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 June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Short-term payment plans, gross $ 1,214 $ 330 Less: allowance for losses (61) (16) Short-term payment plans, net $ 1,153 $ 314
Components of Lease Receivables	The components of these receivables were as follows at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Long-term financing arrangements, gross $ 6,670 $ 8,683 Less: allowance for expected credit losses (442) (533) Less: unearned income (488) (678) Long-term financing arrangements, net $ 5,740 $ 7,472
Future Minimum Lease Payments to be Received	Future minimum payments to be received subsequent to June 30, 2023 are as follows: (In thousands) Years Ending December 31, 2023 $ 2,283 2024 2,841 2025 1,365 2026 153 2027 15 Thereafter 13 Total minimum payments to be received 6,670 Less: allowance for expected credit losses (442) Less: unearned income (488) Receivables, net $ 5,740
Allowance for Financing Credit Losses	The following table is a roll-forward of the allowance for expected credit losses for the six months ended June 30, 2023 and year ended December 31, 2022: (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period June 30, 2023 $ 549 $ (46) $ — $ — $ 503 December 31, 2022 $ 722 $ (211) $ 38 $ — $ 549
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 June 30, 2023 and December 31, 2022: (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due June 30, 2023 $ 535 $ 128 $ 219 $ 882 December 31, 2022 $ 1,086 $ 278 $ 283 $ 1,647
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) June 30, December 31, 2022 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 $ 2,927 $ 3,876 Uninvoiced client financing receivables related to trade accounts receivable that are 91 to 180 Days Past Due 1,192 1,369 Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due 808 1,894 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 4,927 $ 7,139 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 1,255 866 Total financing receivables with contractual maturities of one year or less 1,214 330 Less: allowance for expected credit losses (503) (549) Total financing receivables $ 6,893 $ 7,786

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	6 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-lived Intangible Assets	Our purchased definite-lived intangible assets as of June 30, 2023 and December 31, 2022 are summarized as follows: June 30, 2023 (In thousands) Customer Relationships Trademark Developed Technology Non-Compete Agreements Total Gross carrying amount, beginning of period $ 132,170 $ 12,320 $ 40,800 $ 1,400 $ 186,690 Accumulated amortization (57,869) (6,525) (27,952) (373) (92,719) Net intangible assets as of June 30, 2023 $ 74,301 $ 5,795 $ 12,848 $ 1,027 $ 93,971 Weighted average remaining years of useful life 8 13 8 4 10 December 31, 2022 (In thousands) Customer Relationships Trademark Developed Technology Non-Compete Agreements Total Gross carrying amount, beginning of period $ 112,570 $ 12,320 $ 37,600 $ — $ 162,490 Intangible assets acquired 19,600 — 3,200 1,400 24,200 Accumulated amortization (52,371) (6,076) (26,010) (233) (84,690) Net intangible assets as of December 31, 2022 $ 79,799 $ 6,244 $ 14,790 $ 1,167 $ 102,000
Schedule of Remaining Amortization of Definite-lived Intangible Assets	The following table represents the remaining amortization of definite-lived intangible assets as of June 30, 2023: (In thousands) For the year ended December 31, 2023 $ 8,029 2024 14,523 2025 14,208 2026 12,919 2027 9,047 Thereafter 35,245 Total $ 93,971
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 six months ended June 30, 2023: (In thousands) RCM EHR Patient Engagement Total Balance as of December 31, 2022 $ 61,821 $ 126,665 $ 9,767 $ 198,253 Goodwill impairment — — — — Balance as of June 30, 2023 $ 61,821 $ 126,665 $ 9,767 $ 198,253

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	6 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt was comprised of the following at June 30, 2023 and December 31, 2022: (In thousands) June 30, December 31, 2022 Term loan facility $ 65,625 $ 67,375 Revolving credit facility 80,302 73,700 Debt obligations 145,927 141,075 Less: unamortized debt issuance costs (1,366) (1,546) Debt obligation, net 144,561 139,529 Less: current portion (3,141) (3,141) Long-term debt $ 141,420 $ 136,388
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 June 30, 2023: (In thousands) 2023 $ 1,750 2024 3,500 2025 3,500 2026 3,500 2027 133,677 Thereafter — $ 145,927

OPERATING LEASES (Tables)

OPERATING LEASES (Tables)	6 Months Ended
	Jun. 30, 2023
Leases [Abstract]
Schedule of Lease, Supplemental Balance Sheet Information	Supplemental balance sheet information related to operating leases was as follows: (In thousands) June 30, December 31, Operating lease assets Operating lease assets $ 5,421 $ 7,567 Operating lease liabilities Other accrued liabilities 1,900 2,063 Operating lease liabilities, net of current portion 3,812 5,651 Total operating lease liabilities $ 5,712 $ 7,714 Weighted average remaining lease term in years 4 5 Weighted average discount rate 4.2% 4.4%
Schedule of Operating Lease, Liability, Maturity	The future minimum lease payments payable under these operating leases subsequent to June 30, 2023 are as follows: (In thousands) 2023 $ 945 2024 1,804 2025 1,063 2026 1,025 2027 706 Thereafter 693 Total lease payments 6,236 Less imputed interest (524) Total $ 5,712

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	6 Months Ended
	Jun. 30, 2023
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table presents a summary of the revenues and adjusted EBITDA of our three operating segments for the three and six months ended June 30, 2023 and 2022: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2023 2022 2023 2022 Revenues by segment: RCM $ 47,760 $ 46,814 $ 96,391 $ 87,325 EHR Recurring revenue Acute EHR 28,349 26,732 55,962 54,097 Post-acute EHR 3,729 3,792 7,636 7,687 Total recurring EHR revenue 32,078 30,524 63,598 61,784 Non-recurring revenue Acute EHR 2,544 2,939 5,835 5,966 Post-acute EHR 345 680 725 1,155 Total non-recurring EHR revenue 2,889 3,619 6,560 7,121 Total EHR revenue $ 34,967 $ 34,143 $ 70,158 $ 68,905 Patient Engagement 1,895 1,769 4,306 4,367 Total revenues $ 84,622 $ 82,726 $ 170,855 $ 160,597 Adjusted EBITDA by segment: RCM $ 5,682 $ 8,064 $ 13,580 17,645 EHR 5,568 5,707 11,725 11,870 Patient Engagement (23) (602) 564 (192) Total adjusted EBITDA $ 11,227 $ 13,169 $ 25,869 $ 29,323
Reconciliation Of Net Income From Continuing Operations To Adjusted Income (Loss) From Before Interest, Taxes, Depreciation And Amortization	The following table reconciles net income to adjusted EBITDA: Three Months Ended June 30, Six Months Ended June 30, (In thousands) 2023 2022 2023 2022 Net income (loss), as reported $ (2,837) $ 3,076 247 11,189 Deferred revenue and other purchase accounting adjustments — 30 — 109 Depreciation expense 597 690 1,095 1,269 Amortization of software development costs 1,826 733 3,312 1,259 Amortization of acquisition-related intangibles 4,014 4,758 8,029 8,430 Stock-based compensation (123) 1,703 1,124 3,420 Severance and other non-recurring charges 6,819 667 7,920 1,262 Interest expense and other, net 2,586 1,079 4,988 1,839 Gain on contingent consideration — (330) — (1,580) Provision (benefit) for income taxes (1,655) 763 (846) 2,126 Total adjusted EBITDA $ 11,227 $ 13,169 $ 25,869 $ 29,323

BASIS OF PRESENTATION - Summary

BASIS OF PRESENTATION - Summary of Reclassifications (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) segment	Jun. 30, 2022 USD ($)
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Number of operating segments | segment			3
Total costs of sales	$ 44,133	$ 42,053	$ 88,310	$ 78,734
Total gross profit	40,489	40,673	82,545	81,863
Product development	10,595	8,107	20,434	16,169
General and administrative	19,654	14,994	34,604	28,421
Operating Expenses	42,395	36,085	78,156	68,289
Previously Reported
Total gross profit		39,404		79,238
Product development		7,095		14,214
General and administrative		14,737		27,751
Operating Expenses		34,816		65,664
Restatement Adjustment
Total gross profit		622		1,322
Product development		365		652
General and administrative		257		670
Operating Expenses		622		1,322
As reclassified
Total gross profit		40,026		80,560
Product development		7,460		14,866
General and administrative		14,994		28,421
Operating Expenses		35,438		66,986
Impact of operating expense allocations
Total gross profit		647		1,303
Product development		647		1,303
General and administrative		0		0
Operating Expenses		647		1,303
RCM
Total costs of sales	27,119	25,382	54,302	45,780
RCM | Previously Reported
Total costs of sales		25,396		45,807
RCM | Restatement Adjustment
Total costs of sales		(14)		(27)
RCM | As reclassified
Total costs of sales		25,382		45,780
RCM | Impact of operating expense allocations
Total costs of sales		0		0
EHR
Total costs of sales	$ 15,891	15,721	$ 32,239	31,061
EHR | Previously Reported
Total costs of sales		16,976		33,659
EHR | Restatement Adjustment
Total costs of sales		(608)		(1,295)
EHR | As reclassified
Total costs of sales		16,368		32,364
EHR | Impact of operating expense allocations
Total costs of sales		$ (647)		$ (1,303)

REVENUE RECOGNITION (Detail)

REVENUE RECOGNITION (Detail)	6 Months Ended
	Jun. 30, 2023 installment
Minimum
Revenue from External Customer [Line Items]
Revenue performance obligation, description of timing	3 years
Maximum
Revenue from External Customer [Line Items]
Revenue performance obligation, description of timing	5 years
EHR
Revenue from External Customer [Line Items]
Revenue from contract with customer, payment, number of installments	3
Revenue from contract with customer, warranty, term	30 days
Patient Engagement
Revenue from External Customer [Line Items]
Revenue from contract with customer, payment, number of installments	2

REVENUE RECOGNITION Deferred Re

REVENUE RECOGNITION Deferred Revenue (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Change in Contract with Customer, Liability [Roll Forward]
Beginning balance	$ 11,590	$ 11,529
Deferred revenue recorded	10,623	15,329
Less deferred revenue recognized as revenue	(12,328)	(12,704)
Ending balance	$ 9,885	$ 14,154

REVENUE RECOGNITION Costs to Ob

REVENUE RECOGNITION Costs to Obtain and Fulfill Contracts (Details) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Capitalized Contract Cost [Roll Forward]
Beginning balance	$ 11,577	$ 7,312
Costs to obtain and fulfill contracts capitalized	3,690	5,390
Less costs to obtain and fulfill contracts recognized as expense	(2,691)	(3,419)
Ending balance	$ 12,576	$ 9,283

BUSINESS COMBINATION - Narrativ

BUSINESS COMBINATION - Narrative (Details) - USD ($) $ in Millions		6 Months Ended	12 Months Ended
	Mar. 01, 2022	Jun. 30, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Weighted average remaining years of useful life		10 years
Healthcare Resource Group, Inc.
Business Acquisition [Line Items]
Consideration transferred	$ 43.6
Acquisition related costs			$ 1.2
Healthcare Resource Group, Inc. | Minimum
Business Acquisition [Line Items]
Weighted average remaining years of useful life	4 years
Healthcare Resource Group, Inc. | Maximum
Business Acquisition [Line Items]
Weighted average remaining years of useful life	9 years

BUSINESS COMBINATION - Prelimin

BUSINESS COMBINATION - Preliminary Allocation of the Purchase Price Paid (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Mar. 01, 2022
Business Acquisition [Line Items]
Goodwill	$ 198,253	$ 198,253
Healthcare Resource Group, Inc.
Business Acquisition [Line Items]
Acquired cash			$ 3,989
Accounts receivable			5,655
Prepaid expenses			398
Property and equipment			467
Other assets			73
Intangible assets			24,200
Operating lease assets			1,315
Goodwill			20,750
Accounts payable and accrued liabilities			(2,403)
Deferred taxes, net			(5,565)
Operating lease liability			(1,315)
Net assets acquired			$ 47,564

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 21,101	$ 21,205
Less: accumulated depreciation	(12,357)	(11,321)
Property and equipment, net	8,744	9,884
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	8,358	8,320
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,246	8,228
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	607	783
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	1,024	1,008
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 18	$ 18

SOFTWARE DEVELOPMENT - Narrativ

SOFTWARE DEVELOPMENT - Narrative (Details)	Jun. 30, 2023
Software Development
Finite-Lived Intangible Assets [Line Items]
Estimated useful life	5 years

SOFTWARE DEVELOPMENT - Schedule

SOFTWARE DEVELOPMENT - Schedule of Software Development Costs, Net (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Research and Development [Abstract]
Software development costs	$ 43,932	$ 31,789
Less: accumulated amortization	(7,844)	(4,532)
Software development costs, net	$ 36,088	$ 27,257

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Payables and Accruals [Abstract]
Salaries and benefits	$ 3,128	$ 8,430
Severance	4,848	2,504
Commissions	942	1,280
Self-insurance reserves	0	1,358
Operating lease liabilities, current portion	1,900	2,063
Other	2,849	840
Other accrued liabilities	$ 13,667	$ 16,475

NET INCOME PER SHARE (Details)

NET INCOME PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Earnings Per Share [Abstract]
Net income	$ (2,837)	$ 3,076	$ 247	$ 11,189
Less: Net (income) loss attributable to participating securities	64	(58)	(5)	(219)
Net income (loss) attributable to common stockholders	$ (2,773)	$ 3,018	$ 242	$ 10,970
Weighted average shares outstanding used in basic per common share computations (in shares)	14,200	14,469	14,168	14,425
Add: Dilutive potential common shares (in shares)	0	0	0	0
Weighted average shares outstanding used in diluted per common share computations (in shares)	14,200	14,469	14,168	14,425
Basic EPS (in dollars per share)	$ (0.20)	$ 0.21	$ 0.02	$ 0.76
Diluted EPS (in dollars per share)	$ (0.20)	$ 0.21	$ 0.02	$ 0.76

NET INCOME PER SHARE - Narrativ

NET INCOME PER SHARE - Narrative (Details) - shares	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Aggregate target (in shares)	278,377		278,377
Dilutive potential common shares included in the calculation of diluted earnings per share (in shares)	0	0	0	0
Performance Shares
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Dilutive potential common shares included in the calculation of diluted earnings per share (in shares)	0		0

INCOME TAXES (Details)

INCOME TAXES (Details)	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Effective tax rate percentage	36.80%	19.90%	141.20%	16%
R&D tax credits, percent	10.70%		104.30%

STOCK-BASED COMPENSATION AND _3

STOCK-BASED COMPENSATION AND EQUITY - Total Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ (123)	$ 1,703	$ 1,124	$ 3,420
Less: income tax effect	27	(375)	(247)	(752)
Net stock-based compensation expense	(96)	1,328	877	2,668
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	8,400		$ 8,400
Period for recognition for which unrecognized compensation costs are expected to be recognized			2 years 1 month 6 days
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	140	291	$ 320	577
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ (263)	$ 1,412	$ 804	$ 2,843

STOCK-BASED COMPENSATION AND _4

STOCK-BASED COMPENSATION AND EQUITY - Summary of Restricted Stock Activity (Details) - Restricted Stock - $ / shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Shares
Stock outstanding at beginning of period (in shares)	281,161	314,883
Granted (in shares)	186,822	144,064
Vested (in shares)	(139,760)	(181,405)
Forfeited (in shares)	0	(8,936)
Stock outstanding at end of period (in shares)	328,223	268,606
Weighted-Average Grant Date Fair Value Per Share
Nonvested stock outstanding at beginning of period, weighted-average grant-date fair value (in dollars per share)	$ 32.24	$ 29.79
Granted, weighted-average grant-date fair value (in dollars per share)	29.23	34.44
Vested, weighted-average grant-date fair value (in dollars per share)	31.31	29.79
Forfeited or unearned, weighted-average grant-date fair value (in dollars per share)	0	31.60
Nonvested stock outstanding at end of period, weighted-average grant-date fair value (in dollars per share)	$ 30.92	$ 32.22
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 AND _5

STOCK-BASED COMPENSATION AND EQUITY - Summary of Performance Share Awards (Details) - Performance Shares - $ / shares	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Shares
Stock outstanding at beginning of period (in shares)	252,375	249,952
Granted (in shares)	122,071	101,799
Forfeited or unearned (in shares)	(96,069)	(45,060)
Earned and issued (in shares)	0	(27,317)
Stock outstanding at end of period (in shares)	278,377	279,374
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)	$ 31.84	$ 29.59
Granted, weighted-average grant-date fair value (in dollars per share)	31.21	37.98
Forfeited or unearned, weighted-average grant-date fair value (in dollars per share)	26.96	31.70
Earned and issued, weighted-average grant-date fair value (in dollars per share)	0	31.75
Nonvested stock outstanding at end of period, weighted-average grant-date fair value (in dollars per share)	$ 33.25	$ 32.09
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years

STOCK-BASED COMPENSATION AND _6

STOCK-BASED COMPENSATION AND EQUITY - Stock Repurchases (Details) - USD ($)	6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Sep. 04, 2020
Share-Based Payment Arrangement [Abstract]
Stock repurchase program, authorized amount			$ 30,000,000
Stock repurchased during period (in shares)	49,789	78,799
Stock repurchase program, remaining authorized repurchase amount	$ 16,500,000
Shares purchased for award (in shares)	37,989	52,905

FINANCING RECEIVABLES - Narrati

FINANCING RECEIVABLES - Narrative (Details)	3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2018	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Loans and Leases Receivable Disclosure [Line Items]
Percentage of acute care EHR installations performed in a SaaS model	12%	100%	100%	63%	68%	49%
Minimum
Loans and Leases Receivable Disclosure [Line Items]
Financial receivable lease term		2 years
Maximum
Loans and Leases Receivable Disclosure [Line Items]
Financial receivable lease term		7 years
Fixed Periodic Payment Plans | Minimum
Loans and Leases Receivable Disclosure [Line Items]
Current financing receivable terms		3 months
Fixed Periodic Payment Plans | Maximum
Loans and Leases Receivable Disclosure [Line Items]
Current financing receivable terms		12 months

FINANCING RECEIVABLES - Short t

FINANCING RECEIVABLES - Short term Payment Plans (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Less: allowance for losses	$ (111)	$ (223)
Short-term payment plans, net	4,670	4,474
Short-Term Payment Plans
Financing Receivable, Allowance for Credit Loss [Line Items]
Short-term payment plans, gross	1,214	330
Less: allowance for losses	(61)	(16)
Short-term payment plans, net	$ 1,153	$ 314

FINANCING RECEIVABLES - Compone

FINANCING RECEIVABLES - Components of Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment, Past Due [Line Items]
Less: allowance for expected credit losses	$ (503)	$ (549)	$ (722)
Total financing receivables	6,893	7,786
Long-Term Financing Arrangement
Financing Receivable, Recorded Investment, Past Due [Line Items]
Long-term financing arrangements, gross	6,670	8,683
Less: allowance for expected credit losses	(442)	(533)
Less: unearned income	(488)	(678)
Total financing receivables	$ 5,740	$ 7,472

FINANCING RECEIVABLES - Future

FINANCING RECEIVABLES - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment, Past Due [Line Items]
Less: allowance for expected credit losses	$ (503)	$ (549)	$ (722)
Total financing receivables	6,893	7,786
Long-Term Financing Arrangement
Financing Receivable, Recorded Investment, Past Due [Line Items]
2023	2,283
2024	2,841
2025	1,365
2026	153
2027	15
Thereafter	13
Total minimum payments to be received	6,670
Less: allowance for expected credit losses	(442)	(533)
Less: unearned income	(488)	(678)
Total financing receivables	$ 5,740	$ 7,472

FINANCING RECEIVABLES - Allowan

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022
Allowance for Credit Losses on Financing Receivables [Roll Forward]
Balance at Beginning of Period	$ 549	$ 722
Provision	(46)	(211)
Charge-offs	0	38
Recoveries	0	0
Balance at End of Period	$ 503	$ 549

FINANCING RECEIVABLES - Analysi

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Long-term financing arrangements, gross	$ 882	$ 1,647
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Long-term financing arrangements, gross	535	1,086
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Long-term financing arrangements, gross	128	278
181 + Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Long-term financing arrangements, gross	$ 219	$ 283

FINANCING RECEIVABLES - Summary

FINANCING RECEIVABLES - Summary of Financing Receivables (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total financing receivables with contractual maturities of one year or less	$ 1,214	$ 330
Less: allowance for expected credit losses	(503)	(549)	$ (722)
Total financing receivables	6,893	7,786
Total Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	882	1,647
Total Past Due | Trade Accounts Receivable
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	4,927	7,139
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 uninvoiced client financing receivables of clients with no related trade accounts receivable	535	1,086
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 uninvoiced client financing receivables of clients with no related trade accounts receivable	2,927	3,876
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 uninvoiced client financing receivables of clients with no related trade accounts receivable	128	278
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 uninvoiced client financing receivables of clients with no related trade accounts receivable	1,192	1,369
Uninvoiced client financing receivables related to trade accounts receivable that are 181 + Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	219	283
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 uninvoiced client financing receivables of clients with no related trade accounts receivable	808	1,894
Total Not Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	$ 1,255	$ 866

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Definite-lived Intangible Assets (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2023	Dec. 31, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount, beginning of period		$ 186,690	$ 162,490
Intangible assets acquired		24,200
Accumulated amortization	$ (92,719)	(84,690)
Intangible assets, net	$ 93,971	102,000
Weighted average remaining years of useful life	10 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount, beginning of period		132,170	112,570
Intangible assets acquired		19,600
Accumulated amortization	$ (57,869)	(52,371)
Intangible assets, net	$ 74,301	79,799
Weighted average remaining years of useful life	8 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount, beginning of period		12,320	12,320
Intangible assets acquired		0
Accumulated amortization	$ (6,525)	(6,076)
Intangible assets, net	$ 5,795	6,244
Weighted average remaining years of useful life	13 years
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount, beginning of period		40,800	37,600
Intangible assets acquired		3,200
Accumulated amortization	$ (27,952)	(26,010)
Intangible assets, net	$ 12,848	14,790
Weighted average remaining years of useful life	8 years
Non-Compete Agreements
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount, beginning of period		1,400	$ 0
Intangible assets acquired		1,400
Accumulated amortization	$ (373)	(233)
Intangible assets, net	$ 1,027	$ 1,167
Weighted average remaining years of useful life	4 years

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL - Remaining Amortization of Definite-lived Intangible Assets (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2023	$ 8,029
2024	14,523
2025	14,208
2026	12,919
2027	9,047
Thereafter	35,245
Intangible assets, net	$ 93,971	$ 102,000

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Schedule of Goodwill (Details) $ in Thousands	6 Months Ended
	Jun. 30, 2023 USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 198,253
Goodwill impairment	0
Goodwill, ending balance	198,253
Operating Segments | RCM
Goodwill [Roll Forward]
Goodwill, beginning balance	61,821
Goodwill impairment	0
Goodwill, ending balance	61,821
Operating Segments | EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	126,665
Goodwill impairment	0
Goodwill, ending balance	126,665
Operating Segments | Patient Engagement
Goodwill [Roll Forward]
Goodwill, beginning balance	9,767
Goodwill impairment	0
Goodwill, ending balance	$ 9,767

LONG-TERM DEBT - Schedule of Lo

LONG-TERM DEBT - Schedule of Long-term Debt (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Debt Instrument [Line Items]
Debt obligations	$ 145,927	$ 141,075
Less: unamortized debt issuance costs	(1,366)	(1,546)
Debt obligation, net	144,561	139,529
Less: current portion	(3,141)	(3,141)
Long-term debt	141,420	136,388
Line of credit | Term loan facility
Debt Instrument [Line Items]
Debt obligations	65,625	67,375
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Debt obligations	$ 80,302	$ 73,700

LONG-TERM DEBT - Narrative (Det

LONG-TERM DEBT - Narrative (Details) - Line of credit - USD ($)		1 Months Ended
	May 02, 2022	Jan. 31, 2016	Jun. 16, 2020
Debt Instrument [Line Items]
Line of credit facility, incremental facility capacity	$ 75,000,000
Fixed charge coverage ratio, minimum	1.25
Consolidated leverage ratio, maximum	3.5
Line of credit facility, acquisition connection incremental facility capacity	$ 25,000,000
Quarterly increase in consolidated leverage ratio after acquisition	0.5
Minimum consolidated leverage ratio	2.5
Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Term loan facility
Debt Instrument [Line Items]
Amount of credit facility	$ 70,000,000	$ 125,000,000	$ 75,000,000
Periodic payment, principal	900,000
Revolving credit facility
Debt Instrument [Line Items]
Amount of credit facility	$ 160,000,000	$ 50,000,000	110,000,000
Revolving credit facility | Base Rate | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	0.80%
Revolving credit facility | Base Rate | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	2%
Revolving credit facility | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate		0.50%
Revolving credit facility | Secured Overnight Financing Rate (SOFR)
Debt Instrument [Line Items]
Basis spread on variable rate	1%
Revolving credit facility | Secured Overnight Financing Rate (SOFR) | Minimum
Debt Instrument [Line Items]
Basis spread on variable rate	1.80%
Revolving credit facility | Secured Overnight Financing Rate (SOFR) | Maximum
Debt Instrument [Line Items]
Basis spread on variable rate	3%
Amended and restated credit agreement
Debt Instrument [Line Items]
Amount of credit facility			$ 185,000,000
First amended and restated credit agreement
Debt Instrument [Line Items]
Amount of credit facility	$ 230,000,000

LONG-TERM DEBT - Annual Future

LONG-TERM DEBT - Annual Future Maturities (Details) - Line of credit $ in Thousands	Jun. 30, 2023 USD ($)
Debt Instrument [Line Items]
2023	$ 1,750
2024	3,500
2025	3,500
2026	3,500
2027	133,677
Thereafter	0
Total debt	$ 145,927

OPERATING LEASES - Supplemental

OPERATING LEASES - Supplemental Balance Sheet Information (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
Operating lease assets	$ 5,421	$ 7,567
Operating lease liabilities
Other accrued liabilities	$ 1,900	2,063
Operating Lease, Liability, Current, Statement of Financial Position [Extensible Enumeration]	Other accrued liabilities
Operating lease liabilities, net of current portion	$ 3,812	5,651
Total operating lease liabilities	$ 5,712	$ 7,714
Weighted average remaining lease term in years	4 years	5 years
Weighted average discount rate	4.20%	4.40%

OPERATING LEASES - Future Minim

OPERATING LEASES - Future Minimum Lease Payments Payable Under these Operating Leases (Details) - USD ($) $ in Thousands	Jun. 30, 2023	Dec. 31, 2022
Leases [Abstract]
2023	$ 945
2024	1,804
2025	1,063
2026	1,025
2027	706
Thereafter	693
Total lease payments	6,236
Less imputed interest	(524)
Total	$ 5,712	$ 7,714

OPERATING LEASES - Narrative (D

OPERATING LEASES - Narrative (Details) $ in Millions			6 Months Ended
	Apr. 30, 2023 USD ($) ft²	Apr. 18, 2023 USD ($)	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)
Leases [Abstract]
Leased square footage | ft²	12,500
Operating lease, termination fee		$ 1.1
Loss on termination of lease	$ 0.1
Lease expense			$ 1.1	$ 0.9
Operating lease, payments			$ 1.1	$ 0.9

SEGMENT REPORTING - Summary of

SEGMENT REPORTING - Summary of Revenues and EBITDA by Segment (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023 USD ($)	Jun. 30, 2022 USD ($)	Jun. 30, 2023 USD ($) segment	Jun. 30, 2022 USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment			3
Total sales revenues	$ 84,622	$ 82,726	$ 170,855	$ 160,597
Total adjusted EBITDA	11,227	13,169	25,869	29,323
RCM
Segment Reporting Information [Line Items]
Total sales revenues	47,760	46,814	96,391	87,325
EHR
Segment Reporting Information [Line Items]
Total sales revenues	34,967	34,143	70,158	68,905
Patient Engagement
Segment Reporting Information [Line Items]
Total sales revenues	1,895	1,769	4,306	4,367
Operating Segments | RCM
Segment Reporting Information [Line Items]
Total sales revenues	47,760	46,814	96,391	87,325
Total adjusted EBITDA	5,682	8,064	13,580	17,645
Operating Segments | EHR
Segment Reporting Information [Line Items]
Total sales revenues	34,967	34,143	70,158	68,905
Total adjusted EBITDA	5,568	5,707	11,725	11,870
Operating Segments | Patient Engagement
Segment Reporting Information [Line Items]
Total sales revenues	1,895	1,769	4,306	4,367
Total adjusted EBITDA	(23)	(602)	564	(192)
Recurring revenue | Operating Segments | EHR
Segment Reporting Information [Line Items]
Total sales revenues	32,078	30,524	63,598	61,784
Recurring revenue | Operating Segments | Acute EHR
Segment Reporting Information [Line Items]
Total sales revenues	28,349	26,732	55,962	54,097
Recurring revenue | Operating Segments | Post-acute EHR
Segment Reporting Information [Line Items]
Total sales revenues	3,729	3,792	7,636	7,687
Non-recurring revenue | Operating Segments | EHR
Segment Reporting Information [Line Items]
Total sales revenues	2,889	3,619	6,560	7,121
Non-recurring revenue | Operating Segments | Acute EHR
Segment Reporting Information [Line Items]
Total sales revenues	2,544	2,939	5,835	5,966
Non-recurring revenue | Operating Segments | Post-acute EHR
Segment Reporting Information [Line Items]
Total sales revenues	$ 345	$ 680	$ 725	$ 1,155

SEGMENT REPORTING - Reconciliat

SEGMENT REPORTING - Reconciliation of Adjusted Income (Loss) From Before Interest, Taxes, Depreciation And Amortization (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2023	Jun. 30, 2022	Jun. 30, 2023	Jun. 30, 2022
Segment Reporting [Abstract]
Net income (loss)	$ (2,837)	$ 3,076	$ 247	$ 11,189
Deferred revenue and other purchase accounting adjustments	0	30	0	109
Depreciation	597	690	1,095	1,269
Amortization of software development costs	1,826	733	3,312	1,259
Amortization of acquisition-related intangibles	4,014	4,758	8,029	8,430
Stock-based compensation	(123)	1,703	1,124	3,420
Severance and other non-recurring charges	6,819	667	7,920	1,262
Interest expense and other, net	2,586	1,079	4,988	1,839
Gain on contingent consideration	0	(330)	0	(1,580)
Provision (benefit) for income taxes	(1,655)	763	(846)	2,126
Total adjusted EBITDA	$ 11,227	$ 13,169	$ 25,869	$ 29,323