TruBridge (TBRG) 10-Q 6 Nov 18 2018 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 05, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	COMPUTER PROGRAMS & SYSTEMS INC
Entity Central Index Key	1,169,445
Current Fiscal Year End Date	--12-31
Entity Filer Category	Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Amendment Flag	false
Trading Symbol	CPSI
Emerging Growth Company	false
Smaller Reporting Company	false
Entity Common Stock, Shares Outstanding		14,085,989

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 5,175	$ 520
Accounts receivable, net of allowance for doubtful accounts of $2,203 and $2,654, respectively	41,591	38,061
Financing receivables, current portion, net	15,422	15,055
Inventories	1,198	1,417
Prepaid income taxes	1,129	0
Prepaid expenses and other	5,641	2,824
Total current assets	70,156	57,877
Property and equipment, net	11,094	11,692
Financing receivables, net of current portion	15,371	11,485
Other assets, net of current portion	1,004	0
Intangible assets, net	88,818	96,713
Goodwill	140,449	140,449
Total assets	326,892	318,216
Current liabilities:
Accounts payable	5,979	7,620
Current portion of long-term debt	5,807	5,820
Deferred revenue	11,115	8,707
Accrued vacation	4,637	3,794
Income taxes payable	0	810
Other accrued liabilities	11,433	14,098
Total current liabilities	38,971	40,849
Long-term debt, net of current portion	131,718	136,614
Deferred tax liabilities	5,011	4,667
Total liabilities	175,700	182,130
Stockholders’ equity:
Common stock, $0.001 par value; 30,000 shares authorized; 14,086 and 13,760 shares issued and outstanding, respectively	14	14
Additional paid-in capital	162,381	155,078
Accumulated deficit	(11,203)	(19,006)
Total stockholders’ equity	151,192	136,086
Total liabilities and stockholders’ equity	$ 326,892	$ 318,216

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Statement of Financial Position [Abstract]
Accounts receivable, net of allowance for doubtful accounts	$ 2,203	$ 2,654
Common stock, par value (in dollars per share)	$ 0.001	$ 0.001
Common stock, shares authorized (in shares)	30,000,000	30,000,000
Common stock, shares issued (in shares)	14,086,000	14,086,000
Common stock, shares outstanding (in shares)	13,760,000	13,760,000

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF INCOME - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Sales revenues:
Total sales revenues	$ 69,297	$ 67,113	$ 208,085	$ 198,864
Costs of sales:
System sales and support	19,583	19,927	57,528	59,467
TruBridge	13,590	12,806	40,501	36,326
Total costs of sales	33,173	32,733	98,029	95,793
Gross profit	36,124	34,380	110,056	103,071
Operating expenses:
Product development	9,305	8,250	27,375	24,742
Sales and marketing	7,546	8,528	22,778	23,262
General and administrative	11,220	9,379	36,772	33,960
Amortization of acquisition-related intangibles	2,692	2,601	7,895	7,804
Total operating expenses	30,763	28,758	94,820	89,768
Operating income	5,361	5,622	15,236	13,303
Other income (expense):
Other income	201	102	593	242
Interest expense	(1,829)	(2,062)	(5,615)	(5,807)
Total other income (expense)	(1,628)	(1,960)	(5,022)	(5,565)
Income before taxes	3,733	3,662	10,214	7,738
(Benefit) provision for income taxes	(2,016)	1,374	170	3,617
Net income	$ 5,749	$ 2,288	$ 10,044	$ 4,121
Net income (loss) per common share-basic (in dollars per share)	$ 0.41	$ 0.17	$ 0.72	$ 0.30
Net income (loss) per common share-diluted (in dollars per share)	$ 0.41	$ 0.17	$ 0.72	$ 0.30
Weighted average shares outstanding used in per common share computations:
Basic (in shares)	13,604	13,431	13,547	13,409
Diluted (in shares)	13,604	13,431	13,547	13,409
Dividends declared per common share (in dollars per share)	$ 0.10	$ 0.30	$ 0.30	$ 0.75
System sales and support
Sales revenues:
Total sales revenues	$ 44,425	$ 44,366	$ 132,923	$ 133,263
TruBridge
Sales revenues:
Total sales revenues	$ 24,872	$ 22,747	$ 75,162	$ 65,601

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENT OF STOCKHOLDERS’ EQUITY (Unaudited) - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock	Additional Paid-in Capital	Retained Earnings (Accumulated Deficit)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Adoption of accounting standards (Note 2)	$ 1,970			$ 1,970
Beginning Balance (in shares) at Dec. 31, 2017		13,760
Beginning Balance at Dec. 31, 2017	136,086	$ 14	$ 155,078	(19,006)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income	10,044			10,044
Issuance of restricted stock (in shares)		326
Issuance of restricted stock	0
Stock-based compensation	7,303		7,303
Dividends	(4,211)			(4,211)
Ending Balance (in shares) at Sep. 30, 2018		14,086
Ending Balance at Sep. 30, 2018	$ 151,192	$ 14	$ 162,381	$ (11,203)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Operating Activities:
Net income	$ 10,044	$ 4,121
Adjustments to net income:
Provision for bad debt	2,366	753
Deferred taxes	(231)	3,226
Stock-based compensation	7,303	5,021
Depreciation	1,416	1,945
Amortization of acquisition-related intangibles	7,895	7,804
Amortization of deferred finance costs	259	547
Changes in operating assets and liabilities:
Accounts receivable	(4,174)	(4,358)
Financing receivables	(5,975)	(8,428)
Inventories	219	568
Prepaid expenses and other	(47)	(361)
Accounts payable	(1,641)	3,770
Deferred revenue	1,178	2,748
Other liabilities	(1,821)	1,071
Prepaid income taxes/income taxes payable	(1,939)	(110)
Net cash provided by operating activities	14,852	18,317
Investing Activities:
Purchases of property and equipment	(818)	(464)
Net cash used in investing activities	(818)	(464)
Financing Activities:
Dividends paid	(4,211)	(10,261)
Payments of long-term debt principal	(11,877)	(4,909)
Proceeds from revolving line of credit	7,300	2,550
Payments of revolving line of credit	(591)	(6,500)
Proceeds from exercise of stock options	0	1
Net cash used in financing activities	(9,379)	(19,119)
Increase (decrease) in cash and cash equivalents	4,655	(1,266)
Cash and cash equivalents at beginning of period	520	2,220
Cash and cash equivalents at end of period	5,175	954
Supplemental disclosure of cash flow information:
Cash paid for interest	5,276	5,151
Cash paid for income taxes, net of refund	$ 2,340	$ 501

BASIS OF PRESENTATION

BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BASIS OF PRESENTATION	BASIS OF PRESENTATION Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") and include all adjustments that, in the opinion of management, are necessary for a fair presentation of the results of the periods presented. All such adjustments are considered of a normal recurring nature. Quarterly results of operations are not necessarily indicative of annual results. Certain footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted. The condensed consolidated balance sheet as of December 31, 2017 was derived from the audited consolidated balance sheet at that date. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements of Computer Programs and Systems, Inc. ("CPSI" or the "Company") for the year ended December 31, 2017 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017. Principles of Consolidation The condensed consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), Evident, LLC ("Evident"), and Healthland Holding Inc. ("HHI"), all of which are wholly-owned subsidiaries of CPSI. The accounts of HHI include those of its wholly-owned subsidiaries, Healthland Inc. ("Healthland"), Rycan Technologies, Inc. ("Rycan"), and American HealthTech, Inc. ("AHT"). All significant intercompany balances and transactions have been eliminated. Presentation Effective January 1, 2018, our interface services team, which provides the design, development, implementation, and support services for all interfaces for data exchange from the CPSI applications and was previously considered a part of our product development division, has been integrated with our acute care client service team. This transition has worked to create a consistent, personal, and convenient service experience for our clients characterized by transparent communication with prompt resolution. With this change, the payroll and related costs of this group of employees that were formerly included within the caption "Product development" on our condensed consolidated statements of income are now included within the caption "System sales and support - Cost of sales." This reclassification had no effect on previously reported total sales revenues, operating income, income before taxes or net income. Amounts presented for the three and nine months ended September 30, 2017 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three months ended September 30, 2017: (In thousands) As previously reported Reclassification As reclassified Costs of sales: System sales and support $ 18,832 $ 1,095 $ 19,927 Operating expenses: Product development $ 9,345 $ (1,095) $ 8,250 The following table provides the amounts reclassified for the nine months ended September 30, 2017: (In thousands) As previously reported Reclassification As reclassified Costs of sales: System sales and support $ 56,621 $ 2,846 $ 59,467 Operating expenses: Product development $ 27,588 $ (2,846) $ 24,742

RECENT ACCOUNTING PRONOUNCEMENT

RECENT ACCOUNTING PRONOUNCEMENTS	9 Months Ended
	Sep. 30, 2018
Accounting Changes and Error Corrections [Abstract]
RECENT ACCOUNTING PRONOUNCEMENTS	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2018 In May 2014, the Financial Accounting Standards Board ("FASB") issued ASU 2014-09, Revenue from Contracts with Customers , to clarify the principles for recognizing revenue and to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes prior revenue recognition guidance. This guidance was effective for fiscal years and interim periods within those years beginning after December 15, 2017, which was effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. We adopted this new accounting standard codified as Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers , and the related amendments ("new revenue standard") during the first quarter of 2018 and have applied it to all contracts using the modified retrospective method, pursuant to which the cumulative effect of initially applying the new revenue standard is recognized as an adjustment to retained earnings and impacted balance sheet line items as of January 1, 2018, the date of adoption. The comparative previous period information continues to be reported under the accounting standards in effect for that period. We completed an assessment of our systems, data, and processes that are affected by the implementation of this new revenue standard and have concluded that this standard does not significantly alter revenue recognition practices for our system sales and support and TruBridge revenue streams. The impact on our revenue recognition is limited to deferring and amortizing implementation fees over the contract life related to our Rycan revenue cycle management product, in which we previously recognized revenue as implementation was completed. Rycan implementation fees totaled $1.6 million in 2017, less than 1% of our 2017 revenues. The balance sheet impact of the deferred revenue related to these fees was an increase of $1.8 million as of the date of adoption. Also impacting deferred revenue was a decrease of $0.6 million related to previous billings which no longer required deferred recognition as of the date of adoption. In addition to revenue recognition, the new revenue standard impacts our consolidated financial statements with respect to the capitalization of certain commissions and contract fulfillment costs which were previously expensed as incurred. Commissions and contract fulfillment costs related to the implementation of software as a service arrangements are now capitalized and amortized over the expected life of the customer. TruBridge commissions, which are paid up to twelve months in advance, are now capitalized and amortized over the prepayment period. The balance sheet impact of the prepaid assets was an increase of $3.8 million as of the date of adoption. Due to the aforementioned changes in assets and liabilities related to the adoption of the new revenue standard, our deferred tax liability increased $0.6 million as of the date of adoption. In total, the adoption of ASU 2014-09 resulted in a net increase in retained earnings of $2.0 million as of the date of adoption. In accordance with the new revenue standard requirements, the disclosures of the impact of adoption on our condensed consolidated income statements and balance sheet were as follows: Three Months Ended September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 24,872 $ 24,996 $ (124) Cost of sales: System sales and support 19,583 19,530 53 Gross profit 36,124 36,301 (177) Sales and marketing 7,546 7,389 157 Operating income 5,361 5,695 (334) Provision for income taxes (2,016) (1,945) (71) Net income $ 5,749 $ 6,012 $ (263) Nine Months Ended September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 75,162 $ 75,125 $ 37 Cost of sales: System sales and support 57,528 57,409 119 Gross profit 110,056 110,138 (82) Sales and marketing 22,778 22,124 654 Operating income 15,236 15,972 (736) Provision for income taxes 170 325 (155) Net income $ 10,044 $ 10,625 $ (581) September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Balance Sheet Prepaid assets and other $ 5,641 $ 3,643 $ 1,998 Other assets, net of current 1,004 — 1,004 Total assets 326,892 323,890 3,002 Deferred revenue 11,115 9,921 1,194 Deferred tax liability 5,011 4,592 419 Total liabilities 175,700 174,087 1,613 Retained earnings $ (11,203) $ (12,592) $ 1,389 The effects of the changes in balance sheet accounts resulting from the adoption of the new revenue standard are primarily due to the beginning adjustments for adoption mentioned above, accompanied by incremental changes resulting from activity during the period ended September 30, 2018. Refer to Note 3 - Revenue Recognition for more information on period activity. The new revenue standard requirements did not impact our net cash provided by or used in operating, investing, or financing cash flows on our condensed consolidated statements of cash flows, although components within changes in operating assets and liabilities were immaterially impacted by adoption. In August 2016, the FASB issued ASU 2016-15, Classifications of Certain Cash Receipts and Cash Payments, which clarifies cash flow classification for eight specific issues, including debt prepayment or extinguishment costs, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, and proceeds from the settlement of corporate-owned life insurance policies. This guidance was effective for fiscal years and interim periods within those years beginning after December 15, 2017, which was effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. The adoption of ASU 2016-15 did not have a material effect on our financial statements. In January 2017, the FASB issued ASU 2017-01, Clarifying the Definition of a Business, to assist an entity in evaluating when a set of transferred assets and activities is a business. The guidance was effective for fiscal years and interim periods within those years beginning after December 15, 2017, and will be applied prospectively to any transactions occurring following adoption. The adoption of ASU 2017-01 did not have a material effect on our financial statements. New Accounting Standards Yet to be Adopted In February 2016, the FASB issued ASU 2016-02, Leases , to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The new guidance will require the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous U.S. GAAP. This guidance will be effective for fiscal years and interim periods within those years beginning after December 15, 2018, which will be effective for the Company as of the first quarter of our fiscal year ending December 31, 2019. The Company is currently evaluating the method of adoption and potential utilization of practical expedients. The estimated impact on the financial statements of implementation of this standard is increased lease assets and lease liabilities in the range of $4 million to $6 million as of the anticipated adoption date, January 1, 2019. 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	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
REVENUE RECOGNITION	REVENUE RECOGNITION Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under ASC 606 to: (1) identify the contract with the client, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Revenue is recognized net of shipping charges and any taxes collected from clients, which are subsequently remitted to governmental authorities. System Sales and Support The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, training, hardware and software application support and hardware maintenance services to acute care and post-acute care community hospitals. Non-recurring Revenues • Perpetual software licenses, installation, conversion, and related training are not considered separate and distinct performance obligations due to the proprietary nature of our software and are, therefore, accounted for as a single performance obligation on a module-by-module basis. Revenue is recognized as each module's implementation is completed based on the module's stand-alone selling price ("SSP"), net of discounts. Fees for licenses, installation, conversion, and related training are typically due in three installments: (1) at placement of order, (2) upon installation of software and commencement of training, and (3) upon satisfactory completion of monthly accounting cycle or end-of-month operation by application and as applicable for each application. Often, short-term and/or long-term financing arrangements are provided for software implementations; refer to Note 9 - Financing Receivables for further information. Electronic health records ("EHR") implementations include a system warranty that terminates thirty days from the software go-live date, the date which the client begins using the system in a live environment. • Hardware revenue is recognized separately from software licenses at the point in time it is delivered to the client. The SSP of hardware is cost plus a reasonable margin. Payment is generally due upon delivery of the hardware to the client. Standard manufacturer warranties apply to hardware. Recurring Revenues • Software application support and hardware maintenance services sold with software licenses and hardware are separate and distinct performance obligations. Revenue for support and maintenance services is recognized based on SSP, which is the renewal price, ratably over the life of the contract, which is generally three five • Subscriptions to third party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin. Payment is due monthly for subscriptions to third party content. • Software as a Service ("SaaS") arrangements for EHR software and related conversion and training services are considered a single performance obligation. Revenue is recognized on a monthly basis as the SaaS service is provided to the client over the contract term. Payment is due monthly for SaaS services provided. Refer to Note 14 - Segment Reporting, for further information, including revenue by client base (acute care or post-acute care) bifurcated by recurring and non-recurring revenue. TruBridge TruBridge provides an array of business processing services ("BPS") consisting of accounts receivable management, private pay services, insurance services, medical coding, electronic billing, statement processing, payroll processing, and contract management. Fees are recognized over the period of the client contractual relationship as the services are performed based on the SSP, net of discounts. Fees for many of these services are invoiced, and revenue recognized accordingly, based on the volume of transactions or a percentage of client accounts receivable collections. Payment is due monthly for BPS with certain amounts varying based on utilization and/or volumes. TruBridge also provides professional IT services. Revenue from professional services is recognized as the services are performed based on SSP. Payment is due monthly as services are performed. Deferred Revenue Deferred revenue represents amounts invoiced to clients for which the services under contract have not been completed and revenue has not been recognized, including annual renewals of certain software subscriptions and customer deposits for implementations to be performed at a later date. Revenue is recognized ratably over the life of the software subscriptions as services are provided and at the point-in-time when implementations have been completed. (In thousands) Nine Months Ended September 30, 2018 Balance as of January 1, 2018 $ 9,937 Deferred revenue recorded 15,847 Less deferred revenue recognized as revenue (14,669) Balance as of September 30, 2018 $ 11,115 The deferred revenue recorded during the nine months ended September 30, 2018 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 nine months ended September 30, 2018 is comprised primarily of the periodic recognition of annual renewals that were deferred until earned and deposits for future EHR installations that were deferred until earned. Costs to Obtain and Fulfill a Contract with a Customer Costs to obtain a contract include the commission costs related to SaaS licensing agreements, which are capitalized and amortized ratably over the expected life of the customer. As a practical expedient, we generally recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset would have been one year or less, with the exception of commissions generated from TruBridge sales. TruBridge commissions, which are paid up to twelve months in advance, are capitalized and amortized over the prepayment period. Costs to obtain a contract are expensed within sales and marketing expenses in the accompanying condensed consolidated statements of income. Contract fulfillment costs related to the implementation of SaaS arrangements are capitalized and amortized ratably over the expected life of the customer. Costs to fulfill contracts consist of the payroll costs for the implementation of SaaS arrangements, including time for training, conversion, and installation that is necessary for the software to be utilized. Contract fulfillment costs are expensed within the caption "System sales and support - Cost of sales." Costs to obtain and fulfill contracts related to SaaS arrangements are included within the "Prepaid expenses and other" and "Other assets, net of current portion" line items on our condensed consolidated balance sheets. (In thousands) Nine Months Ended September 30, 2018 Balance as of January 1, 2018 $ 3,775 Costs to obtain and fulfill contracts capitalized 2,356 Less costs to obtain and fulfill contracts recognized as expense (3,129) Balance as of September 30, 2018 $ 3,002 Significant Judgments Our contracts with clients often include promises to transfer multiple products and services. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Judgment is required to determine SSP for each distinct performance obligation. We use observable SSP for items that are sold on a stand-alone basis to similarly situated clients at unit prices within a sufficiently narrow range. For performance obligations that are sold to different clients for a broad range of amounts, or for performance obligations that are never sold on a stand-alone basis, the residual method in determining SSP is applied and requires significant judgment. Allocating the transaction price, including estimating SSP of promised goods and services for contracts with discounts or variable consideration, may require significant judgment. Due to the short time frame of the implementation cycle, discount allocation is immaterial as revenue is recognized net of discounts within the same reporting period. In scenarios where the Company enters into a contract that includes both a software license and BPS or other services that are charged based on volume of services rendered, the Company allocates variable amounts entirely to a distinct good or service. The terms of the variable payment relate specifically to the entity’s efforts to satisfy that performance obligation. Significant judgment is required in determining the expected life of a customer, which is the amortization period for costs to obtain and fulfill a contract that have been capitalized. The Company determined that the expected life of the customer is not materially different from the initial contract term based on the characteristics of the SaaS offering. Remaining Performance Obligations Disclosures regarding remaining performance obligations are not considered material as the overwhelming majority of the Company's remaining performance obligations either (a) are related to contracts with an expected duration of one year or less, or (b) exhibit revenue recognition in the amount to which the Company has the right to invoice.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	PROPERTY AND EQUIPMENT Property and equipment was comprised of the following at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Land $ 2,848 $ 2,848 Buildings and improvements 8,247 8,240 Computer equipment 4,080 3,269 Leasehold improvements 5,001 5,001 Office furniture and fixtures 2,865 2,865 Automobiles 70 70 23,111 22,293 Less: accumulated depreciation (12,017) (10,601) Property and equipment, net $ 11,094 $ 11,692

OTHER ACCRUED LIABILITIES

OTHER ACCRUED LIABILITIES	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
OTHER ACCRUED LIABILITIES	OTHER ACCRUED LIABILITIES Other accrued liabilities was comprised of the following at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Salaries and benefits $ 7,232 $ 8,432 Severance 1,244 1,139 Commissions 738 2,416 Self-insurance reserves 1,024 1,024 Contingent consideration 615 586 Other 580 501 Other accrued liabilities $ 11,433 $ 14,098 The accrued contingent consideration depicted above represents the potential earnout incentive for former Rycan shareholders, relating to the purchase of Rycan by HHI in 2015. We have estimated the fair value of the contingent consideration based on the amount of revenue we expect to be earned by Rycan through the year ending December 31, 2018 in accordance with the purchase agreement between the parties.

NET INCOME PER SHARE

NET INCOME PER SHARE	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
NET INCOME PER SHARE	NET INCOME PER SHARE The Company presents basic and diluted earnings per share ("EPS") data for its common stock. Basic EPS is calculated by dividing the net income attributable to stockholders of the Company by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is determined by adjusting the net income attributable to stockholders of the Company and the weighted average number of shares of common stock outstanding during the period for the effects of all dilutive potential common shares, including awards under stock-based compensation arrangements. The Company's unvested restricted stock awards (see Note 8) are considered participating securities under FASB Codification topic, Earnings Per Share , because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a "participating security," the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company's common stock is computed using the more dilutive of the two-class method or the treasury stock method. The following is a calculation of the basic and diluted EPS for the Company's common stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended Nine Months Ended (In thousands, except per share data) September 30, 2018 September 30, 2017 September 30, 2018 September 30, 2017 Net income $ 5,749 $ 2,288 $ 10,044 $ 4,121 Less: Net income attributable to participating securities (197) (55) (338) (94) Net income attributable to common stockholders $ 5,552 $ 2,233 $ 9,706 $ 4,027 Weighted average shares outstanding used in basic per common share computations 13,604 13,431 13,547 13,409 Add: Dilutive potential common shares — — — — Weighted average shares outstanding used in diluted per common share computations 13,604 13,431 13,547 13,409 Basic EPS $ 0.41 $ 0.17 $ 0.72 $ 0.30 Diluted EPS $ 0.41 $ 0.17 $ 0.72 $ 0.30 During 2018, performance share awards were granted to certain executive officers and key employees of the Company that will result in the issuance of time-vesting restricted stock if the predefined performance criteria are met. The awards provide for an aggregate target of 184,776 shares, none of which have been included in the calculation of diluted EPS for the three and nine months ended September 30, 2018 because the related threshold award performance level has not been achieved as of September 30, 2018. See Note 8 - Stock-based Compensation for more information.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Sep. 30, 2018
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES The Company determines the tax provision for interim periods using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our effective tax rate for the three months ended September 30, 2018 was a tax benefit of 54% compared to a tax expense of 38% for the three months ended September 30, 2017. This significant decrease in our effective tax rate was mostly attributable to refined estimates regarding our 2017 and 2018 federal research and development (R&D) tax credit, with such estimates increasing significantly as a result of our implementation of the Internal Revenue Service's "Guidance for Allowance of the Credit for Increasing Research Activities under IRC Section 41 for Taxpayers that Expense Research and Development Costs on their Financial Statements pursuant to ASC 730," commonly referred to as the "ASC 730 Safe Harbor Directive." This Directive provides guidance regarding the examination of certain R&D expenses under ASC 730, Research and Development, and indicates that the IRS will not challenge certain qualified research expenses (QREs) that are a taxpayer's adjusted ASC 730 financial statement R&D costs. With this guidance, taxpayers now have the option to reconcile ASC 730 with the QREs claimed on their tax return by adjusting ASC 730 financial statement R&D costs to arrive at the amount the IRS considers as qualifying for the safe harbor. The implementation of this guidance, including corresponding 2017 provision-to-return and 2018 year-to-date adjustments, resulted in an incremental 71% reduction in our effective tax rate for the three months ended September 30, 2018 compared to the three months ended September 30, 2017. The decrease in our effective tax rate from the ASC 730 Safe Harbor Directive was in addition to the beneficial rate impact of the Tax Cuts and Jobs Act, which reduced our corporate federal rate from 35% to 21% effective at the beginning of 2018. Our effective tax rate for the nine months ended September 30, 2018 decreased to 2% from 47% for the nine months ended September 30, 2017, partially due to the reduction in our corporate federal tax rate from 35% to 21% effective at the beginning of 2018. Additionally, the effective tax rate for the nine months ended September 30, 2017 experienced a shortfall tax expense related to stock-based compensation of $1.1 million that increased the effective rate by 14%. Such shortfall during the nine months ended September 30, 2018 decreased to $0.4 million resulting in an increase in the effective rate of only 4%. Lastly, our implementation of the aforementioned ASC 730 Safe Harbor Directive has significantly increased our estimated R&D tax credits for the 2017 and 2018 tax years, resulting in a further 25% decrease in our effective rate.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
STOCK-BASED COMPENSATION	STOCK-BASED COMPENSATION Stock-based compensation expense is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee's or non-employee director's requisite service period. The following table details total stock-based compensation expense for the three and nine months ended September 30, 2018 and 2017, included in the condensed consolidated statements of income: Three Months Ended Nine Months Ended (In thousands) 2018 2017 2018 2017 Costs of sales $ 566 $ 492 $ 1,590 $ 1,235 Operating expenses 2,044 1,562 5,713 3,786 Pre-tax stock-based compensation expense 2,610 2,054 7,303 5,021 Less: income tax effect (574) (801) (1,607) (1,958) Net stock-based compensation expense $ 2,036 $ 1,253 $ 5,696 $ 3,063 The Company's stock-based compensation awards are in the form of restricted stock and performance share awards granted pursuant to the Company's 2012 Restricted Stock Plan for Non-Employee Directors and Amended and Restated 2014 Incentive Plan (the "Plans"). As of September 30, 2018, there was $15.6 million of unrecognized compensation expense related to unvested stock-based compensation arrangements granted under the Plans, which is expected to be recognized over a weighted-average period of 2.0 years. Restricted Stock The Company grants restricted stock to executive officers, certain key employees and non-employee directors under the Plans with the fair value of the awards representing the fair value of the common stock on the date the restricted stock is granted. Shares of restricted stock generally vest in equal annual installments over the applicable vesting period, which ranges from one three A summary of restricted stock activity (including shares of restricted stock issued pursuant to the settlement of performance share awards) under the Plans during the nine months ended September 30, 2018 and 2017 is as follows: Nine Months Ended September 30, 2018 Nine Months Ended September 30, 2017 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 309,195 $ 38.36 184,885 $ 54.63 Granted 148,841 30.20 222,390 32.87 Performance share awards settled through the issuance of restricted stock 177,395 29.94 — — Vested (153,424) 40.81 (99,184) 55.75 Unvested restricted stock outstanding at end of period 482,007 $ 31.96 308,091 $ 38.56 Performance Share Awards The Company grants performance share awards to executive officers and certain key employees under the Amended and Restated 2014 Incentive Plan. The number of shares of common stock earned and issuable under each award is determined at the end of each one-year or three-year performance period, based on the Company's achievement of performance goals predetermined by the Compensation Committee of the Board of Directors at the time of grant. The three-year performance share awards include a modifier to the total number of shares earned based on the Company's total shareholder return ("TSR") compared to an industry index. If certain levels of the performance objective are met, the award results in the issuance of shares of restricted stock or common stock corresponding to such level. One-year performance share awards are then subject to time-based vesting pursuant to which the shares of restricted stock vest in equal annual installments over the applicable vesting period, which is generally three In the event that the Company's financial performance meets the predetermined targets for the performance objectives of the one-year and three-year performance share awards, the Company will issue each award recipient the number of shares of restricted stock or common stock, as applicable, equal to the target award specified in the individual's underlying performance share award agreement. In the event the financial results of the Company exceed the predetermined targets, additional shares up to the maximum award may be issued. In the event the financial results of the Company fall below the predetermined targets, a reduced number of shares may be issued. If the financial results of the Company fall below the threshold performance levels, no shares will be issued. The total number of shares issued for the three-year performance share award may be increased, decreased, or unchanged based on the TSR modifier described above. The recipients of performance share awards do not receive dividends or possess voting rights during the performance period and, accordingly, the fair value of the one-year performance share awards is the quoted market value of CPSI's common stock on the grant date less the present value of the expected dividends not received during the relevant period. The TSR modifier applicable to the three-year performance share awards is considered a market condition and therefore is reflected in the grant date fair value of the award. A Monte Carlo simulation has been used to account for this market condition in the grant date fair value of the award. Expense of one-year performance share awards is recognized using the accelerated attribution (graded vesting) method over the period beginning on the date the Company determines that it is probable that the performance criteria will be achieved and ending on the last day of the vesting period for the restricted stock issued in satisfaction of such awards. Expense of three-year performance share awards is recognized using ratable straight-line amortization over the three-year performance period. In the event the Company determines it is no longer probable that the minimum performance level will be achieved, all previously recognized compensation expense related to the applicable awards is reversed in the period such a determination is made. A summary of performance share award activity under the 2014 Incentive Plan during the nine months ended September 30, 2018 and 2017 is as follows, based on the target award amounts set forth in the performance share award agreements: Nine Months Ended September 30, 2018 Nine Months Ended September 30, 2017 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 189,325 $ 29.94 77,594 $ 49.64 Granted 184,776 30.15 189,325 29.94 Forfeited or unearned (11,930) 29.94 (77,594) 49.64 Performance share awards settled through the issuance of restricted stock (177,395) 29.94 — — Performance share awards outstanding at end of period 184,776 $ 30.15 189,325 $ 29.94

FINANCING RECEIVABLES

FINANCING RECEIVABLES	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
FINANCING RECEIVABLES	FINANCING RECEIVABLES Short-Term Payment Plans The Company provides fixed monthly payment arrangements ("short-term payment plans") over terms ranging from three twelve (In thousands) September 30, 2018 December 31, 2017 Short-term payment plans, gross $ 7,463 $ 9,081 Less: allowance for losses (373) (638) Short-term payment plans, net $ 7,090 $ 8,443 Long-Term Financing Arrangements Additionally, the Company provides financing for purchases of its information and patient care systems to certain healthcare providers under long-term financing arrangements expiring in various years through 2025. Under long-term financing arrangements, the transaction price is adjusted by a discount rate that reflects market conditions that would be used for a separate financing transaction between the Company and licensee at contract inception, and takes into account the credit characteristics of the licensee and market interest rates as of the date of the agreement. As such, the amount of fixed fee revenue recognized at the beginning of the license term will be reduced by the calculated financing component. As payments are received from the licensee, the Company recognizes a portion of the financing component as interest income, reported as other income in the condensed consolidated statements of income. These receivables typically have terms from two to seven years. The components of these receivables were as follows at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Long-term financing arrangements, gross $ 27,948 $ 22,968 Less: allowance for losses (1,248) (2,606) Less: unearned income (2,997) (2,265) Long-term financing arrangements, net $ 23,703 $ 18,097 Future minimum payments to be received subsequent to September 30, 2018 are as follows: (In thousands) Years Ended December 31, 2018 $ 2,787 2019 8,719 2020 6,127 2021 4,887 2022 3,437 Thereafter 1,991 Total minimum payments to be received 27,948 Less: allowance for losses (1,248) Less: unearned income (2,997) Receivables, net $ 23,703 Credit Quality of Financing Receivables and Allowance for Credit Losses The following table is a roll-forward of the allowance for financing credit losses for the nine months ended September 30, 2018 and year ended December 31, 2017: (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period September 30, 2018 $ 3,244 $ 1,723 $ (3,346) $ — $ 1,621 December 31, 2017 $ 2,198 $ 1,823 $ (777) $ — $ 3,244 The Company’s financing receivables are comprised of a single portfolio segment, as the balances are all derived from short-term payment plan arrangements and long-term financing arrangements within our target market of community hospitals. The Company evaluates the credit quality of its financing receivables based on a combination of factors, including, but not limited to, customer collection experience, economic conditions, the customer’s financial condition, and known risk characteristics impacting the respective customer base of community hospitals, the most notable of which relate to enacted and potential changes in Medicare and Medicaid reimbursement rates as community hospitals typically generate a significant portion of their revenues and related cash flows from beneficiaries of these programs. In addition to specific account identification, the Company utilizes historical collection experience to establish the allowance for credit losses. Financing receivables are written off only after the Company has exhausted all collection efforts. 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 September 30, 2018 and December 31, 2017: (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due September 30, 2018 $ 1,272 $ 268 $ 414 $ 1,954 December 31, 2017 $ 980 $ 171 $ — $ 1,151 From time to time, the Company may agree to alternative payment terms outside of the terms of the original financing receivable agreement due to customer difficulties in achieving the original terms. In general, such alternative payment arrangements do not result in a re-aging of the related receivables. Rather, payments pursuant to any alternative payment arrangements are applied to the already outstanding invoices beginning with the oldest outstanding invoices as the payments are received. Because amounts are reclassified to trade accounts receivable when they become due, there are no past due amounts included within financing receivables or financing receivables, net of current portion, in the accompanying condensed consolidated balance sheets. The Company utilizes an aging of trade accounts receivable as the primary credit quality indicator for its financing receivables, which is facilitated by the reclassification of customer payment amounts to trade accounts receivable when they become due. The table below categorizes customer financing receivable balances (excluding short-term payment plans), none of which are considered past due, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable: (In thousands) September 30, 2018 December 31, 2017 Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: 1 to 90 Days Past Due $ 17,029 $ 11,300 91 to 180 Days Past Due 1,575 3,727 181 + Days Past Due 614 967 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 19,218 $ 15,994 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 5,733 4,709 Total financing receivables with contractual maturities of one year or less 7,463 9,081 Less: allowance for losses (1,621) (3,244) Total financing receivables $ 30,793 $ 26,540

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	INTANGIBLE ASSETS AND GOODWILL Our purchased definite-lived intangible assets as of September 30, 2018 and December 31, 2017 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2017 and September 30, 2018 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization as of December 31, 2017 (12,937) (1,682) (5,968) (20,587) Net intangible assets as of December 31, 2017 69,363 9,218 18,132 96,713 Accumulated amortization for the nine months ended September 30, 2018 (4,904) (728) (2,263) (7,895) Net intangible assets as of September 30, 2018 $ 64,459 $ 8,490 $ 15,869 $ 88,818 Weighted average remaining years of useful life 10 13 6 9 The following table represents the remaining amortization of definite-lived intangible assets as of September 30, 2018: (In thousands) For the year ended December 31, 2018 $ 2,591 2019 10,072 2020 10,066 2021 10,066 2022 10,066 Thereafter 45,957 Total $ 88,818 The following table sets forth the change in the carrying amount of goodwill by segment for the nine months ended September 30, 2018: (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2017 $ 97,095 29,570 13,784 $ 140,449 Goodwill impairment $ — — — — Balance as of September 30, 2018 $ 97,095 $ 29,570 $ 13,784 $ 140,449

LONG-TERM DEBT

LONG-TERM DEBT	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
LONG-TERM DEBT	LONG-TERM DEBT Long-term debt was comprised of the following at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Term loan facility $ 103,895 $ 115,538 Revolving credit facility 34,693 27,983 Capital lease obligation 330 565 Debt obligations 138,918 144,086 Less: unamortized debt issuance costs (1,393) (1,652) Debt obligation, net 137,525 142,434 Less: current portion (5,807) (5,820) Long-term debt $ 131,718 $ 136,614 As of September 30, 2018, the carrying value of debt approximates the fair value due to the variable interest rate, which reflects the market rate. Credit Agreement In conjunction with our acquisition of HHI in January 2016, we entered into a syndicated credit agreement (the "Previous Credit Agreement") with Regions Bank ("Regions") serving as administrative agent, which provided for a $125 million term loan facility (the "Previous Term Loan Facility") and a $50 million revolving credit facility (the "Previous Revolving Credit Facility"). On October 13, 2017, we entered into a Second Amendment (the "Second Amendment") to refinance and decrease the aggregate principal amount of the credit facilities from $175 million to $162 million, which included a $117 million term loan facility (the "Amended Term Loan Facility") and a $45 million revolving credit facility (the "Amended Revolving Credit Facility" and, together with the Amended Term Loan Facility, the "Amended Credit Facilities"). On February 8, 2018, we entered into a Third Amendment (the "Third Amendment") to the credit agreement (as amended, the "Amended Credit Agreement") to increase the aggregate principal amount of the Amended Credit Facilities from $162 million to $167 million, which includes the $117 million Amended Term Loan Facility and a $50 million Amended Revolving Credit Facility. Each of the Amended Credit Facilities continues to bear interest at a rate per annum equal to an applicable margin plus, at our option, either (1) the Adjusted LIBOR rate for the relevant interest period, (2) an alternate base rate determined by reference to the greater of (a) the prime lending rate of Regions, (b) the federal funds rate for the relevant interest period plus one half of one percent per annum and (c) the one month LIBOR rate plus one percent per annum, or (3) a combination of (1) and (2). The applicable margin range for LIBOR loans and the letter of credit fee ranges from 2.0% to 3.5%. The applicable margin range for base rate loans ranges from 1.0% to 2.5%, in each case based on the Company's consolidated leverage ratio. Principal payments with respect to the Amended Term Loan Facility are due on the last day of each fiscal quarter beginning December 31, 2017, with quarterly principal payments of approximately $1.46 million through September 30, 2019, approximately $2.19 million through September 30, 2021 and approximately $2.93 million through September 30, 2022, with maturity on October 13, 2022 or such earlier date as the obligations under the Amended Credit Agreement become due and payable pursuant to the terms of the Amended Credit Agreement (the "Amended Maturity Date"). Any principal outstanding under the Amended Revolving Credit Facility is due and payable on the Amended Maturity Date. Anticipated annual future maturities of the Amended Term Loan Facility, Amended Revolving Credit Facility, and capital lease obligation are as follows as of September 30, 2018: (In thousands) 2018 $ 1,543 2019 6,831 2020 8,775 2021 9,506 2022 112,263 Thereafter — $ 138,918 The Amended Credit Facilities are secured pursuant to a Pledge and Security Agreement, dated January 8, 2016, among the parties identified as obligors therein and Regions, as collateral agent, on a first priority basis by a security interest in substantially all of the tangible and intangible assets (subject to certain exceptions) of the Company and certain subsidiaries of the Company, as guarantors (collectively, the “Subsidiary Guarantors”), including certain registered intellectual property and the capital stock of certain of the Company’s direct and indirect subsidiaries. Our obligations under the Amended Credit Agreement are also guaranteed by the Subsidiary Guarantors. The Amended Credit Agreement, as amended by the Third Amendment, provides incremental facility capacity of $50 million, subject to certain conditions. The Amended Credit Agreement includes a number of restrictive covenants that, among other things and in each case subject to certain exceptions and baskets, impose operating and financial restrictions on the Company and the Subsidiary Guarantors, including the ability to incur additional debt; incur liens and encumbrances; make certain restricted payments, including paying dividends on the Company's equity securities or payments to redeem, repurchase or retire the Company's equity securities (which are subject to our compliance, on a pro forma basis to give effect to the restricted payment, with the fixed charge coverage ratio and consolidated leverage ratio described below); enter into certain restrictive agreements; make investments, loans and acquisitions; merge or consolidate with any other person; dispose of assets; enter into sale and leaseback transactions; engage in transactions with affiliates; and materially alter the business we conduct. The Amended Credit Agreement requires the Company to maintain a minimum fixed charge coverage ratio of 1.25:1.00 throughout the duration of such agreement. Under the Amended Credit Agreement, the Company is required to comply with a maximum consolidated leverage ratio of 3.95:1.00 through December 31, 2017 and 3.50:1.00 from January 1, 2018 and thereafter. The Amended Credit Agreement also contains customary representations and warranties, affirmative covenants and events of default. We believe that we were in compliance with the covenants contained in the Amended Credit Agreement as of September 30, 2018. The Amended Credit Agreement requires the Company to mandatorily prepay the Amended Credit Facilities with (i) 75% of excess cash flow (minus certain specified other payments) during each of the fiscal years ending December 31, 2017 and December 31, 2018 and (ii) 50% of excess cash flow (minus certain specified other payments) during the fiscal year ending December 31, 2019 and thereafter. The Company is permitted to voluntarily prepay the Amended Credit Facilities at any time without penalty, subject to customary “breakage” costs with respect to prepayments of LIBOR rate loans made on a day other than the last day of any applicable interest period. The excess cash flow mandatory prepayment requirement under the Amended Credit Agreement resulted in a $7.3 million prepayment on the Amended Term Loan Facility during the first quarter of 2018 related to excess cash flow generated by the Company during 2017. This mandatory prepayment was funded by drawing down on the Amended Revolving Credit Facility, as excess cash flow generated by the Company during 2017 was primarily used to voluntarily prepay amounts due under the Amended Revolving Credit Facility.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2018
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIESFrom time to time, the Company is involved in routine litigation that arises in the ordinary course of business. Management does not believe it is reasonably possible that such matters will have a material adverse effect on the Company’s financial statements.

FAIR VALUE

FAIR VALUE	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
FAIR VALUE	FAIR VALUE FASB Codification topic, Fair Value Measurements and Disclosures, establishes a framework for measuring fair value and expands financial statement disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The Codification does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. The Codification requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data. The accrued contingent consideration depicted below represents the potential earnout incentive for former Rycan shareholders, relating to the purchase of Rycan by HHI in 2015. We have estimated the fair value of the contingent consideration based on the amount of revenue we expect to be earned by Rycan through the year ending December 31, 2018 in accordance with the purchase agreement between the parties. The following table summarizes the carrying amounts and fair value of the contingent consideration at September 30, 2018: Fair Value at September 30, 2018 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 9/30/18 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 615 $ — $ — $ 615 Total $ 615 $ — $ — $ 615 The following table summarizes the carrying amounts and fair value of the contingent consideration at December 31, 2017: Fair Value at December 31, 2017 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2017 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 586 $ — $ — $ 586 Total $ 586 $ — $ — $ 586 The carrying amounts of other financial instruments reported in the consolidated balance sheets for current assets and current liabilities approximate their fair values because of the short-term nature of these instruments.

SEGMENT REPORTING

SEGMENT REPORTING	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
SEGMENT REPORTING	SEGMENT REPORTING Our chief operating decision makers ("CODM") utilize three operating segments, "Acute Care EHR," "Post-acute Care EHR" and "TruBridge," based on our three distinct business units with unique market dynamics and opportunities. Revenues and cost of sales are primarily derived from the provision of services and sales of our proprietary software, and our CODM assess the performance of these three segments at the gross profit level. Operating expenses and items such as interest, income tax, capital expenditures and total assets are managed at a consolidated level and thus are not included in our operating segment disclosures. Our CODM group is comprised of the Chief Executive Officer, Chief Growth Officer, Chief Operating Officer, and Chief Financial Officer. Accounting policies for each of the reportable segments are the same as those used on a consolidated basis. The following table presents a summary of the revenues and gross profits of our three operating segments for the three and nine months ended September 30, 2018 and 2017: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Revenues: Acute Care EHR Recurring revenue $ 27,393 $ 27,896 $ 83,633 $ 84,435 Non-recurring revenue 11,514 10,865 32,664 30,850 Total Acute Care EHR revenue 38,907 38,761 116,297 115,285 Post-acute Care EHR Recurring revenue 4,515 5,059 14,002 15,244 Non-recurring revenue 1,003 546 2,624 2,734 Total Post-acute Care EHR revenue 5,518 5,605 16,626 17,978 TruBridge 24,872 22,747 75,162 65,601 Total revenues $ 69,297 $ 67,113 $ 208,085 $ 198,864 Cost of sales: Acute Care EHR $ 18,086 $ 18,163 $ 52,812 $ 53,667 Post-acute Care EHR 1,497 1,764 4,716 5,800 TruBridge 13,590 12,806 40,501 36,326 Total cost of sales $ 33,173 $ 32,733 $ 98,029 $ 95,793 Gross profit: Acute Care EHR $ 20,821 $ 20,598 $ 63,485 $ 61,618 Post-acute Care EHR 4,021 3,841 11,910 12,178 TruBridge 11,282 9,941 34,661 29,275 Total gross profit $ 36,124 $ 34,380 $ 110,056 $ 103,071 Corporate operating expenses $ (30,763) $ (28,758) $ (94,820) $ (89,768) Other income 201 102 593 242 Interest expense (1,829) (2,062) (5,615) (5,807) Income before taxes $ 3,733 $ 3,662 $ 10,214 $ 7,738

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	SUBSEQUENT EVENTSOn November 1, 2018, the Company announced a dividend for the fourth quarter of 2018 in the amount of $0.10 per share, payable on November 30, 2018, to stockholders of record as of the close of business on November 15, 2018.

BASIS OF PRESENTATION (Policies

BASIS OF PRESENTATION (Policies)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared pursuant to the rules and regulations of the Securities and Exchange Commission (the "SEC") and include all adjustments that, in the opinion of management, are necessary for a fair presentation of the results of the periods presented. All such adjustments are considered of a normal recurring nature. Quarterly results of operations are not necessarily indicative of annual results. Certain footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("U.S. GAAP") have been condensed or omitted. The condensed consolidated balance sheet as of December 31, 2017 was derived from the audited consolidated balance sheet at that date. These unaudited condensed consolidated financial statements should be read in conjunction with the audited financial statements of Computer Programs and Systems, Inc. ("CPSI" or the "Company") for the year ended December 31, 2017 and the notes thereto contained in the Company’s Annual Report on Form 10-K for the year ended December 31, 2017.
Principles of Consolidation	Principles of Consolidation The condensed consolidated financial statements of CPSI include the accounts of TruBridge, LLC ("TruBridge"), Evident, LLC ("Evident"), and Healthland Holding Inc. ("HHI"), all of which are wholly-owned subsidiaries of CPSI. The accounts of HHI include those of its wholly-owned subsidiaries, Healthland Inc. ("Healthland"), Rycan Technologies, Inc. ("Rycan"), and American HealthTech, Inc. ("AHT"). All significant intercompany balances and transactions have been eliminated.
Presentation	Presentation Effective January 1, 2018, our interface services team, which provides the design, development, implementation, and support services for all interfaces for data exchange from the CPSI applications and was previously considered a part of our product development division, has been integrated with our acute care client service team. This transition has worked to create a consistent, personal, and convenient service experience for our clients characterized by transparent communication with prompt resolution. With this change, the payroll and related costs of this group of employees that were formerly included within the caption "Product development" on our condensed consolidated statements of income are now included within the caption "System sales and support - Cost of sales."
Revenue Recognition	REVENUE RECOGNITION Revenue is recognized upon transfer of control of promised products or services to clients in an amount that reflects the consideration we expect to receive in exchange for those products and services. We enter into contracts that can include various combinations of products and services, which are generally distinct and accounted for as separate performance obligations. The Company employs the 5-step revenue recognition model under ASC 606 to: (1) identify the contract with the client, (2) identify the performance obligations in the contract, (3) determine the transaction price, (4) allocate the transaction price to the performance obligations in the contract, and (5) recognize revenue when (or as) the entity satisfies a performance obligation. Revenue is recognized net of shipping charges and any taxes collected from clients, which are subsequently remitted to governmental authorities. System Sales and Support The Company enters into contractual obligations to sell perpetual software licenses, installation, conversion, training, hardware and software application support and hardware maintenance services to acute care and post-acute care community hospitals. Non-recurring Revenues • Perpetual software licenses, installation, conversion, and related training are not considered separate and distinct performance obligations due to the proprietary nature of our software and are, therefore, accounted for as a single performance obligation on a module-by-module basis. Revenue is recognized as each module's implementation is completed based on the module's stand-alone selling price ("SSP"), net of discounts. Fees for licenses, installation, conversion, and related training are typically due in three installments: (1) at placement of order, (2) upon installation of software and commencement of training, and (3) upon satisfactory completion of monthly accounting cycle or end-of-month operation by application and as applicable for each application. Often, short-term and/or long-term financing arrangements are provided for software implementations; refer to Note 9 - Financing Receivables for further information. Electronic health records ("EHR") implementations include a system warranty that terminates thirty days from the software go-live date, the date which the client begins using the system in a live environment. • Hardware revenue is recognized separately from software licenses at the point in time it is delivered to the client. The SSP of hardware is cost plus a reasonable margin. Payment is generally due upon delivery of the hardware to the client. Standard manufacturer warranties apply to hardware. Recurring Revenues • Software application support and hardware maintenance services sold with software licenses and hardware are separate and distinct performance obligations. Revenue for support and maintenance services is recognized based on SSP, which is the renewal price, ratably over the life of the contract, which is generally three five • Subscriptions to third party content revenue is recognized as a separate performance obligation ratably over the subscription term based on SSP, which is cost plus a reasonable margin. Payment is due monthly for subscriptions to third party content. • Software as a Service ("SaaS") arrangements for EHR software and related conversion and training services are considered a single performance obligation. Revenue is recognized on a monthly basis as the SaaS service is provided to the client over the contract term. Payment is due monthly for SaaS services provided. Refer to Note 14 - Segment Reporting, for further information, including revenue by client base (acute care or post-acute care) bifurcated by recurring and non-recurring revenue. TruBridge TruBridge provides an array of business processing services ("BPS") consisting of accounts receivable management, private pay services, insurance services, medical coding, electronic billing, statement processing, payroll processing, and contract management. Fees are recognized over the period of the client contractual relationship as the services are performed based on the SSP, net of discounts. Fees for many of these services are invoiced, and revenue recognized accordingly, based on the volume of transactions or a percentage of client accounts receivable collections. Payment is due monthly for BPS with certain amounts varying based on utilization and/or volumes. TruBridge also provides professional IT services. Revenue from professional services is recognized as the services are performed based on SSP. Payment is due monthly as services are performed. Deferred Revenue Deferred revenue represents amounts invoiced to clients for which the services under contract have not been completed and revenue has not been recognized, including annual renewals of certain software subscriptions and customer deposits for implementations to be performed at a later date. Revenue is recognized ratably over the life of the software subscriptions as services are provided and at the point-in-time when implementations have been completed. (In thousands) Nine Months Ended September 30, 2018 Balance as of January 1, 2018 $ 9,937 Deferred revenue recorded 15,847 Less deferred revenue recognized as revenue (14,669) Balance as of September 30, 2018 $ 11,115 The deferred revenue recorded during the nine months ended September 30, 2018 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 nine months ended September 30, 2018 is comprised primarily of the periodic recognition of annual renewals that were deferred until earned and deposits for future EHR installations that were deferred until earned. Costs to Obtain and Fulfill a Contract with a Customer Costs to obtain a contract include the commission costs related to SaaS licensing agreements, which are capitalized and amortized ratably over the expected life of the customer. As a practical expedient, we generally recognize the incremental costs of obtaining a contract as an expense when incurred if the amortization period of the asset would have been one year or less, with the exception of commissions generated from TruBridge sales. TruBridge commissions, which are paid up to twelve months in advance, are capitalized and amortized over the prepayment period. Costs to obtain a contract are expensed within sales and marketing expenses in the accompanying condensed consolidated statements of income. Contract fulfillment costs related to the implementation of SaaS arrangements are capitalized and amortized ratably over the expected life of the customer. Costs to fulfill contracts consist of the payroll costs for the implementation of SaaS arrangements, including time for training, conversion, and installation that is necessary for the software to be utilized. Contract fulfillment costs are expensed within the caption "System sales and support - Cost of sales." Costs to obtain and fulfill contracts related to SaaS arrangements are included within the "Prepaid expenses and other" and "Other assets, net of current portion" line items on our condensed consolidated balance sheets. (In thousands) Nine Months Ended September 30, 2018 Balance as of January 1, 2018 $ 3,775 Costs to obtain and fulfill contracts capitalized 2,356 Less costs to obtain and fulfill contracts recognized as expense (3,129) Balance as of September 30, 2018 $ 3,002 Significant Judgments Our contracts with clients often include promises to transfer multiple products and services. Determining whether products and services are considered distinct performance obligations that should be accounted for separately versus together may require significant judgment. Judgment is required to determine SSP for each distinct performance obligation. We use observable SSP for items that are sold on a stand-alone basis to similarly situated clients at unit prices within a sufficiently narrow range. For performance obligations that are sold to different clients for a broad range of amounts, or for performance obligations that are never sold on a stand-alone basis, the residual method in determining SSP is applied and requires significant judgment. Allocating the transaction price, including estimating SSP of promised goods and services for contracts with discounts or variable consideration, may require significant judgment. Due to the short time frame of the implementation cycle, discount allocation is immaterial as revenue is recognized net of discounts within the same reporting period. In scenarios where the Company enters into a contract that includes both a software license and BPS or other services that are charged based on volume of services rendered, the Company allocates variable amounts entirely to a distinct good or service. The terms of the variable payment relate specifically to the entity’s efforts to satisfy that performance obligation. Significant judgment is required in determining the expected life of a customer, which is the amortization period for costs to obtain and fulfill a contract that have been capitalized. The Company determined that the expected life of the customer is not materially different from the initial contract term based on the characteristics of the SaaS offering. Remaining Performance Obligations Disclosures regarding remaining performance obligations are not considered material as the overwhelming majority of the Company's remaining performance obligations either (a) are related to contracts with an expected duration of one year or less, or (b) exhibit revenue recognition in the amount to which the Company has the right to invoice.
Net Income Per Share	NET INCOME PER SHARE The Company presents basic and diluted earnings per share ("EPS") data for its common stock. Basic EPS is calculated by dividing the net income attributable to stockholders of the Company by the weighted average number of shares of common stock outstanding during the period. Diluted EPS is determined by adjusting the net income attributable to stockholders of the Company and the weighted average number of shares of common stock outstanding during the period for the effects of all dilutive potential common shares, including awards under stock-based compensation arrangements. The Company's unvested restricted stock awards (see Note 8) are considered participating securities under FASB Codification topic, Earnings Per Share , because they entitle holders to non-forfeitable rights to dividends until the awards vest or are forfeited. When a company has a security that qualifies as a "participating security," the Codification requires the use of the two-class method when computing basic EPS. The two-class method is an earnings allocation formula that determines EPS for each class of common stock and participating security according to dividends declared (or accumulated) and participation rights in undistributed earnings. In determining the amount of net income to allocate to common stockholders, income is allocated to both common stock and participating securities based on their respective weighted average shares outstanding for the period, with net income attributable to common stockholders ultimately equaling net income less net income attributable to participating securities. Diluted EPS for the Company's common stock is computed using the more dilutive of the two-class method or the treasury stock method.
Income Taxes	INCOME TAXESThe Company determines the tax provision for interim periods using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment.
Stock-Based Compensation	STOCK-BASED COMPENSATIONStock-based compensation expense is measured at the grant date based on the fair value of the award, and is recognized as an expense over the employee's or non-employee director's requisite service period.
Fair Value	FASB Codification topic, Fair Value Measurements and Disclosures, establishes a framework for measuring fair value and expands financial statement disclosures about fair value measurements. Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants at the measurement date. The Codification does not require any new fair value measurements, but rather applies to all other accounting pronouncements that require or permit fair value measurements. The Codification requires that assets and liabilities carried at fair value be classified and disclosed in one of the following three categories: Level 1: Quoted market prices in active markets for identical assets or liabilities. Level 2: Observable market-based inputs or unobservable inputs that are corroborated by market data. Level 3: Unobservable inputs that are not corroborated by market data.
Recent Account Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS New Accounting Standards Adopted in 2018 In May 2014, the Financial Accounting Standards Board ("FASB") issued ASU 2014-09, Revenue from Contracts with Customers , to clarify the principles for recognizing revenue and to develop a common revenue standard for U.S. GAAP and International Financial Reporting Standards. The standard outlines a single comprehensive model for entities to use in accounting for revenue arising from contracts with customers and supersedes prior revenue recognition guidance. This guidance was effective for fiscal years and interim periods within those years beginning after December 15, 2017, which was effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. We adopted this new accounting standard codified as Accounting Standards Codification ("ASC") 606, Revenue from Contracts with Customers , and the related amendments ("new revenue standard") during the first quarter of 2018 and have applied it to all contracts using the modified retrospective method, pursuant to which the cumulative effect of initially applying the new revenue standard is recognized as an adjustment to retained earnings and impacted balance sheet line items as of January 1, 2018, the date of adoption. The comparative previous period information continues to be reported under the accounting standards in effect for that period. We completed an assessment of our systems, data, and processes that are affected by the implementation of this new revenue standard and have concluded that this standard does not significantly alter revenue recognition practices for our system sales and support and TruBridge revenue streams. The impact on our revenue recognition is limited to deferring and amortizing implementation fees over the contract life related to our Rycan revenue cycle management product, in which we previously recognized revenue as implementation was completed. Rycan implementation fees totaled $1.6 million in 2017, less than 1% of our 2017 revenues. The balance sheet impact of the deferred revenue related to these fees was an increase of $1.8 million as of the date of adoption. Also impacting deferred revenue was a decrease of $0.6 million related to previous billings which no longer required deferred recognition as of the date of adoption. In addition to revenue recognition, the new revenue standard impacts our consolidated financial statements with respect to the capitalization of certain commissions and contract fulfillment costs which were previously expensed as incurred. Commissions and contract fulfillment costs related to the implementation of software as a service arrangements are now capitalized and amortized over the expected life of the customer. TruBridge commissions, which are paid up to twelve months in advance, are now capitalized and amortized over the prepayment period. The balance sheet impact of the prepaid assets was an increase of $3.8 million as of the date of adoption. Due to the aforementioned changes in assets and liabilities related to the adoption of the new revenue standard, our deferred tax liability increased $0.6 million as of the date of adoption. In total, the adoption of ASU 2014-09 resulted in a net increase in retained earnings of $2.0 million as of the date of adoption. In accordance with the new revenue standard requirements, the disclosures of the impact of adoption on our condensed consolidated income statements and balance sheet were as follows: Three Months Ended September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 24,872 $ 24,996 $ (124) Cost of sales: System sales and support 19,583 19,530 53 Gross profit 36,124 36,301 (177) Sales and marketing 7,546 7,389 157 Operating income 5,361 5,695 (334) Provision for income taxes (2,016) (1,945) (71) Net income $ 5,749 $ 6,012 $ (263) Nine Months Ended September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 75,162 $ 75,125 $ 37 Cost of sales: System sales and support 57,528 57,409 119 Gross profit 110,056 110,138 (82) Sales and marketing 22,778 22,124 654 Operating income 15,236 15,972 (736) Provision for income taxes 170 325 (155) Net income $ 10,044 $ 10,625 $ (581) September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Balance Sheet Prepaid assets and other $ 5,641 $ 3,643 $ 1,998 Other assets, net of current 1,004 — 1,004 Total assets 326,892 323,890 3,002 Deferred revenue 11,115 9,921 1,194 Deferred tax liability 5,011 4,592 419 Total liabilities 175,700 174,087 1,613 Retained earnings $ (11,203) $ (12,592) $ 1,389 The effects of the changes in balance sheet accounts resulting from the adoption of the new revenue standard are primarily due to the beginning adjustments for adoption mentioned above, accompanied by incremental changes resulting from activity during the period ended September 30, 2018. Refer to Note 3 - Revenue Recognition for more information on period activity. The new revenue standard requirements did not impact our net cash provided by or used in operating, investing, or financing cash flows on our condensed consolidated statements of cash flows, although components within changes in operating assets and liabilities were immaterially impacted by adoption. In August 2016, the FASB issued ASU 2016-15, Classifications of Certain Cash Receipts and Cash Payments, which clarifies cash flow classification for eight specific issues, including debt prepayment or extinguishment costs, contingent consideration payments made after a business combination, proceeds from the settlement of insurance claims, and proceeds from the settlement of corporate-owned life insurance policies. This guidance was effective for fiscal years and interim periods within those years beginning after December 15, 2017, which was effective for the Company as of the first quarter of our fiscal year ending December 31, 2018. The adoption of ASU 2016-15 did not have a material effect on our financial statements. In January 2017, the FASB issued ASU 2017-01, Clarifying the Definition of a Business, to assist an entity in evaluating when a set of transferred assets and activities is a business. The guidance was effective for fiscal years and interim periods within those years beginning after December 15, 2017, and will be applied prospectively to any transactions occurring following adoption. The adoption of ASU 2017-01 did not have a material effect on our financial statements. New Accounting Standards Yet to be Adopted In February 2016, the FASB issued ASU 2016-02, Leases , to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The new guidance will require the recognition of lease assets and lease liabilities by lessees for those leases classified as operating leases under previous U.S. GAAP. This guidance will be effective for fiscal years and interim periods within those years beginning after December 15, 2018, which will be effective for the Company as of the first quarter of our fiscal year ending December 31, 2019. The Company is currently evaluating the method of adoption and potential utilization of practical expedients. The estimated impact on the financial statements of implementation of this standard is increased lease assets and lease liabilities in the range of $4 million to $6 million as of the anticipated adoption date, January 1, 2019. We do not believe that any other recently issued but not yet effective accounting standards, if adopted, would have a material impact on our consolidated financial statements.

BASIS OF PRESENTATION (Tables)

BASIS OF PRESENTATION (Tables)	9 Months Ended
	Sep. 30, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Schedule of Amounts Reclassified	Amounts presented for the three and nine months ended September 30, 2017 have been reclassified to conform to the current presentation. The following table provides the amounts reclassified for the three months ended September 30, 2017: (In thousands) As previously reported Reclassification As reclassified Costs of sales: System sales and support $ 18,832 $ 1,095 $ 19,927 Operating expenses: Product development $ 9,345 $ (1,095) $ 8,250 The following table provides the amounts reclassified for the nine months ended September 30, 2017: (In thousands) As previously reported Reclassification As reclassified Costs of sales: System sales and support $ 56,621 $ 2,846 $ 59,467 Operating expenses: Product development $ 27,588 $ (2,846) $ 24,742

RECENT ACCOUNTING PRONOUNCEME_2

RECENT ACCOUNTING PRONOUNCEMENTS - (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Changes and Error Corrections [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles	In accordance with the new revenue standard requirements, the disclosures of the impact of adoption on our condensed consolidated income statements and balance sheet were as follows: Three Months Ended September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 24,872 $ 24,996 $ (124) Cost of sales: System sales and support 19,583 19,530 53 Gross profit 36,124 36,301 (177) Sales and marketing 7,546 7,389 157 Operating income 5,361 5,695 (334) Provision for income taxes (2,016) (1,945) (71) Net income $ 5,749 $ 6,012 $ (263) Nine Months Ended September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Statements of Income Revenue: TruBridge $ 75,162 $ 75,125 $ 37 Cost of sales: System sales and support 57,528 57,409 119 Gross profit 110,056 110,138 (82) Sales and marketing 22,778 22,124 654 Operating income 15,236 15,972 (736) Provision for income taxes 170 325 (155) Net income $ 10,044 $ 10,625 $ (581) September 30, 2018 (In thousands) As reported Balances without adoption of ASC 606 Effect of adoption increase/(decrease) Condensed Consolidated Balance Sheet Prepaid assets and other $ 5,641 $ 3,643 $ 1,998 Other assets, net of current 1,004 — 1,004 Total assets 326,892 323,890 3,002 Deferred revenue 11,115 9,921 1,194 Deferred tax liability 5,011 4,592 419 Total liabilities 175,700 174,087 1,613 Retained earnings $ (11,203) $ (12,592) $ 1,389

REVENUE RECOGNITION (Tables)

REVENUE RECOGNITION (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of Contract with Customer, Asset and Liability	Deferred revenue represents amounts invoiced to clients for which the services under contract have not been completed and revenue has not been recognized, including annual renewals of certain software subscriptions and customer deposits for implementations to be performed at a later date. Revenue is recognized ratably over the life of the software subscriptions as services are provided and at the point-in-time when implementations have been completed. (In thousands) Nine Months Ended September 30, 2018 Balance as of January 1, 2018 $ 9,937 Deferred revenue recorded 15,847 Less deferred revenue recognized as revenue (14,669) Balance as of September 30, 2018 $ 11,115
Schedule of Capitalized Contract Cost	Costs to obtain and fulfill contracts related to SaaS arrangements are included within the "Prepaid expenses and other" and "Other assets, net of current portion" line items on our condensed consolidated balance sheets. (In thousands) Nine Months Ended September 30, 2018 Balance as of January 1, 2018 $ 3,775 Costs to obtain and fulfill contracts capitalized 2,356 Less costs to obtain and fulfill contracts recognized as expense (3,129) Balance as of September 30, 2018 $ 3,002

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended
	Sep. 30, 2018
Property, Plant and Equipment [Abstract]
Schedule of Property and Equipment	Property and equipment was comprised of the following at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Land $ 2,848 $ 2,848 Buildings and improvements 8,247 8,240 Computer equipment 4,080 3,269 Leasehold improvements 5,001 5,001 Office furniture and fixtures 2,865 2,865 Automobiles 70 70 23,111 22,293 Less: accumulated depreciation (12,017) (10,601) Property and equipment, net $ 11,094 $ 11,692

OTHER ACCRUED LIABILITIES (Tabl

OTHER ACCRUED LIABILITIES (Tables)	9 Months Ended
	Sep. 30, 2018
Payables and Accruals [Abstract]
Other Accrued Liabilities	Other accrued liabilities was comprised of the following at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Salaries and benefits $ 7,232 $ 8,432 Severance 1,244 1,139 Commissions 738 2,416 Self-insurance reserves 1,024 1,024 Contingent consideration 615 586 Other 580 501 Other accrued liabilities $ 11,433 $ 14,098

NET INCOME PER SHARE (Tables)

NET INCOME PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following is a calculation of the basic and diluted EPS for the Company's common stock, including a reconciliation between net income and net income attributable to common stockholders: Three Months Ended Nine Months Ended (In thousands, except per share data) September 30, 2018 September 30, 2017 September 30, 2018 September 30, 2017 Net income $ 5,749 $ 2,288 $ 10,044 $ 4,121 Less: Net income attributable to participating securities (197) (55) (338) (94) Net income attributable to common stockholders $ 5,552 $ 2,233 $ 9,706 $ 4,027 Weighted average shares outstanding used in basic per common share computations 13,604 13,431 13,547 13,409 Add: Dilutive potential common shares — — — — Weighted average shares outstanding used in diluted per common share computations 13,604 13,431 13,547 13,409 Basic EPS $ 0.41 $ 0.17 $ 0.72 $ 0.30 Diluted EPS $ 0.41 $ 0.17 $ 0.72 $ 0.30

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Total Stock-Based Compensation Expense	The following table details total stock-based compensation expense for the three and nine months ended September 30, 2018 and 2017, included in the condensed consolidated statements of income: Three Months Ended Nine Months Ended (In thousands) 2018 2017 2018 2017 Costs of sales $ 566 $ 492 $ 1,590 $ 1,235 Operating expenses 2,044 1,562 5,713 3,786 Pre-tax stock-based compensation expense 2,610 2,054 7,303 5,021 Less: income tax effect (574) (801) (1,607) (1,958) Net stock-based compensation expense $ 2,036 $ 1,253 $ 5,696 $ 3,063
Summary of Restricted Stock Activity	A summary of restricted stock activity (including shares of restricted stock issued pursuant to the settlement of performance share awards) under the Plans during the nine months ended September 30, 2018 and 2017 is as follows: Nine Months Ended September 30, 2018 Nine Months Ended September 30, 2017 Shares Weighted-Average Shares Weighted-Average Unvested restricted stock outstanding at beginning of period 309,195 $ 38.36 184,885 $ 54.63 Granted 148,841 30.20 222,390 32.87 Performance share awards settled through the issuance of restricted stock 177,395 29.94 — — Vested (153,424) 40.81 (99,184) 55.75 Unvested restricted stock outstanding at end of period 482,007 $ 31.96 308,091 $ 38.56
Summary of Performance Share Award Activity	A summary of performance share award activity under the 2014 Incentive Plan during the nine months ended September 30, 2018 and 2017 is as follows, based on the target award amounts set forth in the performance share award agreements: Nine Months Ended September 30, 2018 Nine Months Ended September 30, 2017 Shares Weighted-Average Shares Weighted-Average Performance share awards outstanding at beginning of period 189,325 $ 29.94 77,594 $ 49.64 Granted 184,776 30.15 189,325 29.94 Forfeited or unearned (11,930) 29.94 (77,594) 49.64 Performance share awards settled through the issuance of restricted stock (177,395) 29.94 — — Performance share awards outstanding at end of period 184,776 $ 30.15 189,325 $ 29.94

FINANCING RECEIVABLES (Tables)

FINANCING RECEIVABLES (Tables)	9 Months Ended
	Sep. 30, 2018
Receivables [Abstract]
Schedule of Components of Short Term Payment Plans	These receivables, included in the current portion of financing receivables, were comprised of the following at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Short-term payment plans, gross $ 7,463 $ 9,081 Less: allowance for losses (373) (638) Short-term payment plans, net $ 7,090 $ 8,443
Components of Lease Receivables	The components of these receivables were as follows at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Long-term financing arrangements, gross $ 27,948 $ 22,968 Less: allowance for losses (1,248) (2,606) Less: unearned income (2,997) (2,265) Long-term financing arrangements, net $ 23,703 $ 18,097
Future Minimum Lease Payments to be Received	Future minimum payments to be received subsequent to September 30, 2018 are as follows: (In thousands) Years Ended December 31, 2018 $ 2,787 2019 8,719 2020 6,127 2021 4,887 2022 3,437 Thereafter 1,991 Total minimum payments to be received 27,948 Less: allowance for losses (1,248) Less: unearned income (2,997) Receivables, net $ 23,703
Allowance for Financing Credit Losses	The following table is a roll-forward of the allowance for financing credit losses for the nine months ended September 30, 2018 and year ended December 31, 2017: (In thousands) Balance at Beginning of Period Provision Charge-offs Recoveries Balance at End of Period September 30, 2018 $ 3,244 $ 1,723 $ (3,346) $ — $ 1,621 December 31, 2017 $ 2,198 $ 1,823 $ (777) $ — $ 3,244
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 September 30, 2018 and December 31, 2017: (In thousands) 1 to 90 Days Past Due 91 to 180 Days Past Due 181 + Days Past Due Total Past Due September 30, 2018 $ 1,272 $ 268 $ 414 $ 1,954 December 31, 2017 $ 980 $ 171 $ — $ 1,151
Schedule of Financing Receivable Credit Quality Indicators	The table below categorizes customer financing receivable balances (excluding short-term payment plans), none of which are considered past due, based on the age of the oldest payment outstanding that has been reclassified to trade accounts receivable: (In thousands) September 30, 2018 December 31, 2017 Stratification of uninvoiced client financing receivables based on aging of related trade accounts receivable: 1 to 90 Days Past Due $ 17,029 $ 11,300 91 to 180 Days Past Due 1,575 3,727 181 + Days Past Due 614 967 Total uninvoiced client financing receivables balances of clients with a trade accounts receivable $ 19,218 $ 15,994 Total uninvoiced client financing receivables of clients with no related trade accounts receivable 5,733 4,709 Total financing receivables with contractual maturities of one year or less 7,463 9,081 Less: allowance for losses (1,621) (3,244) Total financing receivables $ 30,793 $ 26,540

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Summary of Definite-lived Intangible Assets	Our purchased definite-lived intangible assets as of September 30, 2018 and December 31, 2017 are summarized as follows: (In thousands) Customer Relationships Trademark Developed Technology Total Gross carrying amount as of December 31, 2017 and September 30, 2018 $ 82,300 $ 10,900 $ 24,100 $ 117,300 Accumulated amortization as of December 31, 2017 (12,937) (1,682) (5,968) (20,587) Net intangible assets as of December 31, 2017 69,363 9,218 18,132 96,713 Accumulated amortization for the nine months ended September 30, 2018 (4,904) (728) (2,263) (7,895) Net intangible assets as of September 30, 2018 $ 64,459 $ 8,490 $ 15,869 $ 88,818 Weighted average remaining years of useful life 10 13 6 9
Schedule of Remaining Amortization of Definite-lived Intangible Assets	The following table represents the remaining amortization of definite-lived intangible assets as of September 30, 2018: (In thousands) For the year ended December 31, 2018 $ 2,591 2019 10,072 2020 10,066 2021 10,066 2022 10,066 Thereafter 45,957 Total $ 88,818
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 nine months ended September 30, 2018: (In thousands) Acute Care EHR Post-acute Care EHR TruBridge Total Balance as of December 31, 2017 $ 97,095 29,570 13,784 $ 140,449 Goodwill impairment $ — — — — Balance as of September 30, 2018 $ 97,095 $ 29,570 $ 13,784 $ 140,449

LONG-TERM DEBT (Tables)

LONG-TERM DEBT (Tables)	9 Months Ended
	Sep. 30, 2018
Debt Disclosure [Abstract]
Schedule of Long-term Debt	Long-term debt was comprised of the following at September 30, 2018 and December 31, 2017: (In thousands) September 30, 2018 December 31, 2017 Term loan facility $ 103,895 $ 115,538 Revolving credit facility 34,693 27,983 Capital lease obligation 330 565 Debt obligations 138,918 144,086 Less: unamortized debt issuance costs (1,393) (1,652) Debt obligation, net 137,525 142,434 Less: current portion (5,807) (5,820) Long-term debt $ 131,718 $ 136,614
Schedule of Annual Future Maturities of the Term Loan Facility and Revolving Credit Facility	Anticipated annual future maturities of the Amended Term Loan Facility, Amended Revolving Credit Facility, and capital lease obligation are as follows as of September 30, 2018: (In thousands) 2018 $ 1,543 2019 6,831 2020 8,775 2021 9,506 2022 112,263 Thereafter — $ 138,918

FAIR VALUE (Tables)

FAIR VALUE (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value, Liabilities Measured on Recurring and Nonrecurring Basis	The following table summarizes the carrying amounts and fair value of the contingent consideration at September 30, 2018: Fair Value at September 30, 2018 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 9/30/18 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 615 $ — $ — $ 615 Total $ 615 $ — $ — $ 615
Carrying Amounts and Fair Values of Certain Assets and Liabilities	The following table summarizes the carrying amounts and fair value of the contingent consideration at December 31, 2017: Fair Value at December 31, 2017 Using Carrying Amount at Quoted Prices in Active Markets for Identical Assets Significant Other Observable Inputs Significant Unobservable Inputs (In thousands) 12/31/2017 (Level 1) (Level 2) (Level 3) Description Contingent consideration $ 586 $ — $ — $ 586 Total $ 586 $ — $ — $ 586

SEGMENT REPORTING (Tables)

SEGMENT REPORTING (Tables)	9 Months Ended
	Sep. 30, 2018
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment	The following table presents a summary of the revenues and gross profits of our three operating segments for the three and nine months ended September 30, 2018 and 2017: Three Months Ended September 30, Nine Months Ended September 30, (In thousands) 2018 2017 2018 2017 Revenues: Acute Care EHR Recurring revenue $ 27,393 $ 27,896 $ 83,633 $ 84,435 Non-recurring revenue 11,514 10,865 32,664 30,850 Total Acute Care EHR revenue 38,907 38,761 116,297 115,285 Post-acute Care EHR Recurring revenue 4,515 5,059 14,002 15,244 Non-recurring revenue 1,003 546 2,624 2,734 Total Post-acute Care EHR revenue 5,518 5,605 16,626 17,978 TruBridge 24,872 22,747 75,162 65,601 Total revenues $ 69,297 $ 67,113 $ 208,085 $ 198,864 Cost of sales: Acute Care EHR $ 18,086 $ 18,163 $ 52,812 $ 53,667 Post-acute Care EHR 1,497 1,764 4,716 5,800 TruBridge 13,590 12,806 40,501 36,326 Total cost of sales $ 33,173 $ 32,733 $ 98,029 $ 95,793 Gross profit: Acute Care EHR $ 20,821 $ 20,598 $ 63,485 $ 61,618 Post-acute Care EHR 4,021 3,841 11,910 12,178 TruBridge 11,282 9,941 34,661 29,275 Total gross profit $ 36,124 $ 34,380 $ 110,056 $ 103,071 Corporate operating expenses $ (30,763) $ (28,758) $ (94,820) $ (89,768) Other income 201 102 593 242 Interest expense (1,829) (2,062) (5,615) (5,807) Income before taxes $ 3,733 $ 3,662 $ 10,214 $ 7,738

BASIS OF PRESENTATION - Reclass

BASIS OF PRESENTATION - Reclassification (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Costs of sales:
System sales and support	$ 19,583	$ 19,927	$ 57,528	$ 59,467
Operating expenses:
Product development	$ 9,305	8,250	$ 27,375	24,742
As previously reported
Costs of sales:
System sales and support		18,832		56,621
Operating expenses:
Product development		9,345		27,588
Reclassification | Revised Presentation
Costs of sales:
System sales and support		1,095		2,846
Operating expenses:
Product development		$ (1,095)		$ (2,846)

RECENT ACCOUNTING PRONOUNCEME_3

RECENT ACCOUNTING PRONOUNCEMENTS - (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jan. 01, 2019	Jan. 01, 2018
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Implementation fee revenue	$ 69,297	$ 67,113	$ 208,085	$ 198,864
Deferred revenue	11,115		11,115		$ 8,707		$ 9,937
Deferred revenue recognized as revenue			14,669
Deferred tax liability	5,011		5,011		4,667
Accumulated deficit	(11,203)		(11,203)		(19,006)
Lease liabilities	330		330		565
Difference between Revenue Guidance in Effect before and after Topic 606 [Member] | Accounting Standards Update 2014-09
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Implementation fee revenue	(124)		37		$ 1,600
Implementation fee revenue as a percentage of total revenue (less than)					1.00%
Deferred revenue	1,194		1,194		$ 1,800
Deferred revenue recognized as revenue					(600)
Prepaid assets							3,800
Deferred tax liability	419		419				$ 600
Accumulated deficit	$ 1,389		$ 1,389		$ 2,000
Minimum | Scenario, Forecast | Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Lease assests						$ 4,000
Lease liabilities						4,000
Maximum | Scenario, Forecast | Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Lease assests						6,000
Lease liabilities						$ 6,000

RECENT ACCOUNTING PRONOUNCEME_4

RECENT ACCOUNTING PRONOUNCEMENTS - Disclosure of the Impact of Adoption of Topic 606 (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Jan. 01, 2018
Condensed Consolidated Statements of Income
Total sales revenues	$ 69,297	$ 67,113	$ 208,085	$ 198,864
System sales and support	19,583	19,927	57,528	59,467
Total gross profit	36,124	34,380	110,056	103,071
Sales and marketing	7,546	8,528	22,778	23,262
Operating income	5,361	5,622	15,236	13,303
(Benefit) provision for income taxes	(2,016)	1,374	170	3,617
Net income	5,749	$ 2,288	10,044	$ 4,121
Condensed Consolidated Balance Sheet
Prepaid expenses and other	5,641		5,641		$ 2,824
Other assets, net of current portion	1,004		1,004		0
Total assets	326,892		326,892		318,216
Deferred revenue	11,115		11,115		8,707	$ 9,937
Deferred tax liabilities	5,011		5,011		4,667
Total liabilities	175,700		175,700		182,130
Accumulated deficit	(11,203)		(11,203)		(19,006)
Calculated under Revenue Guidance in Effect before Topic 606 [Member]
Condensed Consolidated Statements of Income
Total sales revenues	24,996		75,125
System sales and support	19,530		57,409
Total gross profit	36,301		110,138
Sales and marketing	7,389		22,124
Operating income	5,695		15,972
(Benefit) provision for income taxes	(1,945)		325
Net income	6,012		10,625
Condensed Consolidated Balance Sheet
Prepaid expenses and other	3,643		3,643
Other assets, net of current portion	0		0
Total assets	323,890		323,890
Deferred revenue	9,921		9,921
Deferred tax liabilities	4,592		4,592
Total liabilities	174,087		174,087
Accumulated deficit	(12,592)		(12,592)
Accounting Standards Update 2014-09 | Difference between Revenue Guidance in Effect before and after Topic 606 [Member]
Condensed Consolidated Statements of Income
Total sales revenues	(124)		37		1,600
System sales and support	53		119
Total gross profit	(177)		(82)
Sales and marketing	157		654
Operating income	(334)		(736)
(Benefit) provision for income taxes	(71)		(155)
Net income	(263)		(581)
Condensed Consolidated Balance Sheet
Prepaid expenses and other	1,998		1,998
Other assets, net of current portion	1,004		1,004
Total assets	3,002		3,002
Deferred revenue	1,194		1,194		1,800
Deferred tax liabilities	419		419			$ 600
Total liabilities	1,613		1,613
Accumulated deficit	$ 1,389		$ 1,389		$ 2,000

REVENUE RECOGNITION (Detail)

REVENUE RECOGNITION (Detail) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Deferred revenue recorded	$ 15,847
Minimum
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Maintenance contract term	3 years
Maximum
Revenue Recognition, Multiple-deliverable Arrangements [Line Items]
Maintenance contract term	5 years

REVENUE RECOGNITION Deferred Re

REVENUE RECOGNITION Deferred Revenue (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Change in Contract with Customer, Liability [Roll Forward]
Balance as of January 1, 2018	$ 8,707
Deferred revenue recorded	15,847
Less deferred revenue recognized as revenue	(14,669)
Balance as of September 30, 2018	$ 11,115

REVENUE RECOGNITION Costs to ob

REVENUE RECOGNITION Costs to obtain and fulfill contracts (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Capitalized Contract Cost [Roll Forward]
Balance as of January 1, 2018	$ 3,775
Costs to obtain and fulfill contracts capitalized	2,356
Capitalized Contract Cost, Amortization	(3,129)
Balance as of September 30, 2018	$ 3,002

OTHER ACCRUED LIABILITIES (Deta

OTHER ACCRUED LIABILITIES (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Payables and Accruals [Abstract]
Salaries and benefits	$ 7,232	$ 8,432
Severance	1,244	1,139
Commissions	738	2,416
Self-insurance reserves	1,024	1,024
Contingent consideration	615	586
Other	580	501
Other accrued liabilities	$ 11,433	$ 14,098

NET INCOME PER SHARE (Details)

NET INCOME PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share, Basic and Diluted [Abstract]
Net income	$ 5,749	$ 2,288	$ 10,044	$ 4,121
Less: Net income attributable to participating securities	(197)	(55)	(338)	(94)
Net income attributable to common stockholders	$ 5,552	$ 2,233	$ 9,706	$ 4,027
Weighted average shares outstanding used in basic per common share computations (in shares)	13,604	13,431	13,547	13,409
Add: Dilutive potential common shares (in shares)	0	0	0	0
Weighted average shares outstanding used in diluted per common share computations (in shares)	13,604	13,431	13,547	13,409
Basic EPS (in dollars per share)	$ 0.41	$ 0.17	$ 0.72	$ 0.30
Diluted EPS (in dollars per share)	$ 0.41	$ 0.17	$ 0.72	$ 0.30

NET INCOME PER SHARE Narrative

NET INCOME PER SHARE Narrative (Details) - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Earnings Per Share [Abstract]
Aggregate target (in shares)	184,776	184,776

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Income Tax Disclosure [Abstract]
Effective tax rate percentage	(54.00%)	38.00%	2.00%	47.00%
Excess tax benefit			$ 0.4	$ 1.1
Increase (decrease) in effective tax rate percentage	(71.00%)		4.00%	14.00%

STOCK-BASED COMPENSATION - Tota

STOCK-BASED COMPENSATION - Total Stock-Based Compensation Expense (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 2,610	$ 2,054	$ 7,303	$ 5,021
Less: income tax effect	(574)	(801)	(1,607)	(1,958)
Net stock-based compensation expense	2,036	1,253	5,696	3,063
Unrecognized compensation cost related to non-vested stock-based compensation arrangements	15,600		$ 15,600
Period for recognition for which unrecognized compensation costs are expected to be recognized			2 years
Costs of sales
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	566	492	$ 1,590	1,235
Operating expenses
Employee Service Share-based Compensation, Allocation of Recognized Period Costs [Line Items]
Pre-tax stock-based compensation expense	$ 2,044	$ 1,562	$ 5,713	$ 3,786

STOCK-BASED COMPENSATION - Summ

STOCK-BASED COMPENSATION - Summary of Restricted Stock Activity (Details) - Restricted Stock - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Shares
Nonvested stock outstanding at beginning of period, shares	309,195	184,885
Granted, shares	148,841	222,390
Performance share awards settled through the issuance of restricted stock, shares	177,395	0
Vested, shares	(153,424)	(99,184)
Nonvested stock outstanding at end of period, shares	482,007	308,091
Weighted-Average Grant Date Fair Value Per Share
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 38.36	$ 54.63
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.20	32.87
Settled, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.94	0
Vested, Weighted-Average Grant-Date Fair Value (in dollars per share)	40.81	55.75
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 31.96	$ 38.56
Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	1 year
Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years

STOCK-BASED COMPENSATION - Su_2

STOCK-BASED COMPENSATION - Summary of Performance Share Awards (Details) - Performance Shares - $ / shares	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Shares
Nonvested stock outstanding at beginning of period, shares	189,325	77,594
Granted, shares	184,776	189,325
Forfeited or unearned, shares	(11,930)	(77,594)
Performance share awards settled through issuance of restricted stock, shares	(177,395)	0
Nonvested stock outstanding at end of period, shares	184,776	189,325
Weighted-Average Grant Date Fair Value Per Share
Nonvested stock outstanding at beginning of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 29.94	$ 49.64
Granted, Weighted-Average Grant-Date Fair Value (in dollars per share)	30.15	29.94
Forfeited or unearned, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.94	49.64
Settled, Weighted-Average Grant-Date Fair Value (in dollars per share)	29.94	0
Nonvested stock outstanding at end of period, Weighted-Average Grant-Date Fair Value (in dollars per share)	$ 30.15	$ 29.94

FINANCING RECEIVABLES - Additio

FINANCING RECEIVABLES - Additional Information (Details)	9 Months Ended
	Sep. 30, 2018
Minimum
Loans and Leases Receivable Disclosure [Line Items]
Financial receivable lease term	2 years
Maximum
Loans and Leases Receivable Disclosure [Line Items]
Financial receivable lease term	7 years
Fixed Periodic Payment Plans | Minimum
Loans and Leases Receivable Disclosure [Line Items]
Current financing receivable terms	3 months
Fixed Periodic Payment Plans | Maximum
Loans and Leases Receivable Disclosure [Line Items]
Current financing receivable terms	12 months

FINANCING RECEIVABLES - Short-T

FINANCING RECEIVABLES - Short-Term Payment Plans (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, net	$ 15,422	$ 15,055
Short-Term Payment Plans
Loans and Leases Receivable Disclosure [Line Items]
Short-term payment plans, gross	7,463	9,081
Less: allowance for losses	(373)	(638)
Short-term payment plans, net	$ 7,090	$ 8,443

FINANCING RECEIVABLES - Sales-T

FINANCING RECEIVABLES - Sales-Type Leases (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Receivables [Abstract]
Long-term financing arrangements, gross	$ 27,948	$ 22,968
Less: allowance for losses	(1,248)	(2,606)
Less: unearned income	(2,997)	(2,265)
Long-term financing arrangements, net	$ 23,703	$ 18,097

FINANCING RECEIVABLES - Future

FINANCING RECEIVABLES - Future Minimum Lease Payments (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Receivables [Abstract]
2,018	$ 2,787
2,019	8,719
2,020	6,127
2,021	4,887
2,022	3,437
Thereafter	1,991
Total minimum payments to be received	27,948	$ 22,968
Less: allowance for losses	(1,248)	(2,606)
Less: unearned income	(2,997)	$ (2,265)
Receivables, net	$ 23,703

FINANCING RECEIVABLES - Allowan

FINANCING RECEIVABLES - Allowance for Financing Credit Losses (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Allowance for Credit Losses on Financing Receivables [Roll Forward]
Balance at Beginning of Period	$ 3,244	$ 2,198
Provision	1,723	1,823
Charge-offs	(3,346)	(777)
Recoveries	0	0
Balance at End of Period	$ 1,621	$ 3,244

FINANCING RECEIVABLES - Analysi

FINANCING RECEIVABLES - Analysis of Age of Financing Receivables Amounts (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 1,954	$ 1,151
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	1,272	980
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	268	171
181 + Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total past due	$ 414	$ 0

FINANCING RECEIVABLES - Summary

FINANCING RECEIVABLES - Summary of Financing Receivables (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017	Dec. 31, 2016
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	$ 19,218	$ 15,994
Total uninvoiced client financing receivables of clients with no related trade accounts receivable	5,733	4,709
Total financing receivables with contractual maturities of one year or less	7,463	9,081
Less: allowance for losses	(1,621)	(3,244)	$ (2,198)
Total financing receivables	30,793	26,540
1 to 90 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	17,029	11,300
91 to 180 Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	1,575	3,727
181 + Days Past Due
Financing Receivable, Recorded Investment, Past Due [Line Items]
Total uninvoiced client financing receivables balances of clients with a trade accounts receivable	$ 614	$ 967

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL - Definited-lived Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017 and September 30, 2018		$ 117,300
Accumulated amortization as of December 31, 2017 and for the six months ended June 30, 2018	$ (7,895)	(20,587)
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 88,818	96,713
Weighted average remaining years of useful life	9 years
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017 and September 30, 2018		82,300
Accumulated amortization as of December 31, 2017 and for the six months ended June 30, 2018	$ (4,904)	(12,937)
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 64,459	69,363
Weighted average remaining years of useful life	10 years
Trademark
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017 and September 30, 2018		10,900
Accumulated amortization as of December 31, 2017 and for the six months ended June 30, 2018	$ (728)	(1,682)
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 8,490	9,218
Weighted average remaining years of useful life	13 years
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Gross carrying amount as of December 31, 2017 and September 30, 2018		24,100
Accumulated amortization as of December 31, 2017 and for the six months ended June 30, 2018	$ (2,263)	(5,968)
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 15,869	$ 18,132
Weighted average remaining years of useful life	6 years

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
2,018	$ 2,591
2,019	10,072
2,020	10,066
2,021	10,066
2,022	10,066
Thereafter	45,957
Net intangible assets as of December 31, 2017 and June 30, 2018	$ 88,818	$ 96,713

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL - Schedule of Goodwill (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Goodwill [Roll Forward]
Goodwill, beginning balance	$ 140,449
Goodwill impairment	0
Goodwill, ending balance	140,449
Operating Segments | Acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	97,095
Goodwill impairment	0
Goodwill, ending balance	97,095
Operating Segments | Post-acute Care EHR
Goodwill [Roll Forward]
Goodwill, beginning balance	29,570
Goodwill impairment	0
Goodwill, ending balance	29,570
Operating Segments | TruBridge
Goodwill [Roll Forward]
Goodwill, beginning balance	13,784
Goodwill impairment	0
Goodwill, ending balance	$ 13,784

LONG-TERM DEBT - Schedule of lo

LONG-TERM DEBT - Schedule of long-term debt (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt obligations	$ 138,918	$ 144,086
Capital lease obligation	330	565
Less: unamortized debt issuance costs	(1,393)	(1,652)
Debt obligation, net	137,525	142,434
Less: current portion	(5,807)	(5,820)
Long-term debt	131,718	136,614
Line of credit
Debt Instrument [Line Items]
Debt obligation, net	138,918
Line of credit | Term loan facility
Debt Instrument [Line Items]
Debt obligations	103,895	115,538
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Debt obligations	$ 34,693	$ 27,983

LONG-TERM DEBT (Details)

LONG-TERM DEBT (Details)	1 Months Ended	3 Months Ended	9 Months Ended	12 Months Ended		21 Months Ended	24 Months Ended	57 Months Ended
	Jan. 31, 2016USD ($)	Dec. 31, 2017	Sep. 30, 2018USD ($)	Sep. 30, 2022USD ($)	Dec. 31, 2017	Sep. 30, 2019USD ($)	Sep. 30, 2021USD ($)	Oct. 13, 2022	Feb. 08, 2018USD ($)	Feb. 07, 2018USD ($)	Oct. 13, 2017USD ($)
Debt Instrument [Line Items]
Amount of credit facility									$ 167,000,000		$ 162,000,000
Current borrowing capacity										$ 162,000,000	175,000,000
Prepayment of debt			$ 7,300,000
Line of credit
Debt Instrument [Line Items]
Line of credit facility, incremental facility capacity									50,000,000
Fixed charge coverage ratio, minimum			1.25
Consolidated leverage ratio, maximum		3.95
Prepayment amount from excess cash flow, current year and next twelve months, percentage					75.00%
Prepayment amount from excess cash flow, year two and thereafter, percentage					50.00%
Line of credit | Revolving credit facility
Debt Instrument [Line Items]
Amount of credit facility	$ 50,000,000								50,000,000		45,000,000
Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Line of credit | Revolving credit facility | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate	50.00%
Line of credit | Term loan facility
Debt Instrument [Line Items]
Amount of credit facility	$ 125,000,000								$ 117,000,000		$ 117,000,000
Minimum | Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Minimum | Line of credit | Revolving credit facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	1.00%
Maximum | Line of credit | Revolving credit facility | London Interbank Offered Rate (LIBOR)
Debt Instrument [Line Items]
Basis spread on variable rate	3.50%
Maximum | Line of credit | Revolving credit facility | Base Rate
Debt Instrument [Line Items]
Basis spread on variable rate	2.50%
Scenario, Forecast | Line of credit
Debt Instrument [Line Items]
Consolidated leverage ratio, maximum								3.50
Scenario, Forecast | Line of credit | Term loan facility
Debt Instrument [Line Items]
Periodic payment, principal				$ 2,930,000		$ 1,460,000	$ 2,190,000

LONG-TERM DEBT - Annual Future

LONG-TERM DEBT - Annual Future Maturities (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Debt obligation, net	$ 137,525	$ 142,434
Line of credit
Debt Instrument [Line Items]
2,018	1,543
2,019	6,831
2,020	8,775
2,021	9,506
2,022	112,263
Thereafter	0
Debt obligation, net	$ 138,918

FAIR VALUE (Details)

FAIR VALUE (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	$ 615	$ 586
Total financial liabilities	615	586
(Level 1)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Total financial liabilities	0	0
(Level 2)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	0	0
Total financial liabilities	0	0
(Level 3)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration	615	586
Total financial liabilities	$ 615	$ 586

SEGMENT REPORTING (Details)

SEGMENT REPORTING (Details) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018USD ($)	Sep. 30, 2017USD ($)	Sep. 30, 2018USD ($)segment	Sep. 30, 2017USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment			3
Total sales revenues	$ 69,297	$ 67,113	$ 208,085	$ 198,864
Costs to obtain and fulfill contracts capitalized	33,173	32,733	98,029	95,793
Total gross profit	36,124	34,380	110,056	103,071
Corporate operating expenses	(30,763)	(28,758)	(94,820)	(89,768)
Other income	201	102	593	242
Interest expense	(1,829)	(2,062)	(5,615)	(5,807)
Income before taxes	3,733	3,662	10,214	7,738
Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	38,907	38,761	116,297	115,285
Costs to obtain and fulfill contracts capitalized	18,086	18,163	52,812	53,667
Total gross profit	20,821	20,598	63,485	61,618
Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	5,518	5,605	16,626	17,978
Costs to obtain and fulfill contracts capitalized	1,497	1,764	4,716	5,800
Total gross profit	4,021	3,841	11,910	12,178
Operating Segments | TruBridge
Segment Reporting Information [Line Items]
Total sales revenues	24,872	22,747	75,162	65,601
Costs to obtain and fulfill contracts capitalized	13,590	12,806	40,501	36,326
Total gross profit	11,282	9,941	34,661	29,275
Corporate operating expenses
Segment Reporting Information [Line Items]
Corporate operating expenses	(30,763)	(28,758)	(94,820)	(89,768)
Recurring revenue | Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	27,393	27,896	83,633	84,435
Recurring revenue | Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	4,515	5,059	14,002	15,244
Non-recurring revenue | Operating Segments | Acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	11,514	10,865	32,664	30,850
Non-recurring revenue | Operating Segments | Post-acute Care EHR
Segment Reporting Information [Line Items]
Total sales revenues	$ 1,003	$ 546	$ 2,624	$ 2,734

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - $ / shares	Nov. 01, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)		$ 0.10	$ 0.30	$ 0.30	$ 0.75
Subsequent Event
Subsequent Event [Line Items]
Dividends declared per common share (in dollars per share)	$ 0.10

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 23,111	$ 22,293
Less: accumulated depreciation	(12,017)	(10,601)
Property and equipment, net	11,094	11,692
Land
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,848	2,848
Buildings and improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,247	8,240
Computer equipment
Property, Plant and Equipment [Line Items]
Property and equipment, gross	4,080	3,269
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property and equipment, gross	5,001	5,001
Office furniture and fixtures
Property, Plant and Equipment [Line Items]
Property and equipment, gross	2,865	2,865
Automobiles
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 70	$ 70