Asure Software (ASUR) 10-Q 7 Nov 22 2022 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2022	Nov. 04, 2022
Document Information [Line Items]
Document Type	10-Q
Document Period End Date	Sep. 30, 2022
Document Transition Report	false
Entity Registrant Name	ASURE SOFTWARE, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	74-2415696
Entity Address, Address Line One	405 Colorado Street, Suite 1800
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78701
City Area Code	512
Local Phone Number	437-2700
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		20,160,622
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Central Index Key	0000884144
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	Q3
Entity File Number	1-34522
Document Annual Report	true
Common Stock, $0.01 par value
Document Information [Line Items]
Title of 12(b) Security	Common Stock, $0.01 par value
Trading Symbol	ASUR
Security Exchange Name	NASDAQ
Series A Junior Participating Preferred Share Purchase Rights
Document Information [Line Items]
Title of 12(b) Security	Series A Junior Participating Preferred Share Purchase Rights
No Trading Symbol Flag	true

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Current assets:
Cash, cash equivalents, and restricted cash	$ 10,885	$ 13,427
Accounts receivable, net of allowance for doubtful accounts of $2,751 and $2,210 at September 30, 2022 and December 31, 2021, respectively	6,821	5,308
Inventory	323	246
Prepaid expenses and other current assets	10,658	13,475
Total current assets before funds held for clients	28,687	32,456
Funds held for clients	181,969	217,273
Total current assets	210,656	249,729
Property and equipment, net	11,364	8,945
Goodwill	86,011	86,011
Intangible assets, net	70,238	78,573
Operating lease assets, net	7,969	5,748
Other assets, net	4,886	4,136
Total assets	391,124	433,142
Current liabilities:
Current portion of notes payable	3,064	1,907
Accounts payable	1,322	565
Accrued compensation and benefits	4,179	3,568
Operating lease liabilities, current	1,686	1,551
Other accrued liabilities	4,137	2,333
Contingent purchase consideration	2,299	1,905
Deferred revenue	4,173	3,750
Total current liabilities before client fund obligations	20,860	15,579
Client fund obligations	184,617	217,144
Total current liabilities	205,477	232,723
Long-term liabilities:
Deferred revenue	252	36
Deferred tax liability	1,758	1,595
Notes payable, net of current portion	31,367	33,120
Operating lease liabilities, noncurrent	6,908	4,746
Contingent purchase consideration	670	2,424
Other liabilities	130	258
Total long-term liabilities	41,085	42,179
Total liabilities	246,562	274,902
Stockholders’ equity:
Preferred stock, $0.01 par value; 1,500 shares authorized; none issued or outstanding	0	0
Common stock, $0.01 par value; 44,000 shares authorized; 20,544 and 20,412 shares issued, 20,160 and 20,028 shares outstanding at September 30, 2022 and December 31, 2021, respectively	205	204
Treasury stock at cost, 384 shares at September 30, 2022 and December 31, 2021	(5,017)	(5,017)
Additional paid-in capital	432,445	429,912
Accumulated deficit	(280,170)	(266,760)
Accumulated other comprehensive loss	(2,901)	(99)
Total stockholders’ equity	144,562	158,240
Total liabilities and stockholders’ equity	$ 391,124	$ 433,142
Common stock, shares authorized	44,000	44,000

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Statement of Financial Position [Abstract]
Allowance for doubtful accounts	$ 2,751	$ 2,210
Preferred stock, par value	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,500	1,500
Preferred stock, shares outstanding	0	0
Preferred stock, shares issued	0	0
Common stock, par value	$ 0.01	$ 0.01
Common stock, shares authorized	44,000	44,000
Common stock, shares issued	20,544	20,412
Common stock, shares outstanding	20,160	20,028
Treasury stock, shares	384	384
Contingent purchase consideration	$ 670	$ 2,424

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Revenue:
Total revenue	$ 21,903	$ 17,981	$ 66,536	$ 54,951
Cost of Sales	8,256	7,113	25,164	21,646
Gross profit	13,647	10,868	41,372	33,305
Operating expenses:
Sales and marketing	4,752	3,897	14,238	11,130
General and administrative	8,023	7,005	24,204	20,324
Research and development	1,230	1,505	4,523	3,972
Amortization of intangible assets	3,350	2,534	10,134	7,590
Total operating expenses	17,355	14,941	53,099	43,016
Loss from operations	(3,708)	(4,073)	(11,727)	(9,711)
Interest expense, net	(1,122)	(530)	(3,006)	(977)
(Loss) gain on extinguishment of debt	0	(342)	180	8,312
Employee retention tax credit	0	10,533	0	10,533
Other income, net	399	0	1,349	0
(Loss) Income from operations before income taxes	(4,431)	5,588	(13,204)	8,157
Income tax expense	102	260	206	663
Net (loss) income	(4,533)	5,328	(13,410)	7,494
Other comprehensive loss:
Unrealized loss on marketable securities	(1,243)	(79)	(2,802)	(287)
Comprehensive (loss) income	$ (5,776)	$ 5,249	$ (16,212)	$ 7,207
Basic and diluted (loss) earnings per share
Basic (in Dollars per share)	$ (0.22)	$ 0.28	$ (0.67)	$ 0.39
Diluted (in Dollars per share)	$ (0.22)	$ 0.28	$ (0.67)	$ 0.39
Weighted average basic and diluted shares
Basic (in shares)	20,219	19,182	20,092	19,083
Diluted (in shares)	20,219	19,330	20,092	19,243
Recurring
Revenue:
Total revenue	$ 19,959	$ 16,374	$ 61,977	$ 51,688
Professional services, hardware and other
Revenue:
Total revenue	$ 1,944	$ 1,607	$ 4,559	$ 3,263

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]
Shares, Outstanding		18,970
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 145,654	$ 193	$ (5,017)	$ 419,827	$ (269,953)	$ 604
Shares, Outstanding, Beginning Balance at Dec. 31, 2020		18,970
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2020	145,654	$ 193	(5,017)	419,827	(269,953)	604
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2021	144,652	$ 194	(5,017)	420,561	(271,551)	465
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		51
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	626			626
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs	(23)			(23)
Net Income (Loss) Attributable to Parent	(1,598)				(1,598)
Other Comprehensive Income (Loss), Net of Tax	(139)					(139)
Shares, Outstanding, Ending Balance at Mar. 31, 2021		19,021
Adjustments to Additional Paid in Capital, Stock Issued, Issuance Costs	23			23
Stock Issued During Period, Value, Stock Options Exercised	132	$ 1		131
Shares, Outstanding, Beginning Balance at Dec. 31, 2020		18,970
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2020	145,654	$ 193	(5,017)	419,827	(269,953)	604
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2021	161,939	$ 204	(5,017)	428,894	(262,459)	317
Net Income (Loss) Attributable to Parent	7,494
Shares, Outstanding, Ending Balance at Sep. 30, 2021		19,968
Shares, Outstanding, Beginning Balance at Dec. 31, 2020		18,970
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2020	145,654	$ 193	(5,017)	419,827	(269,953)	604
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Dec. 31, 2021	158,240	$ 204	(5,017)	429,912	(266,760)	(99)
Shares, Outstanding, Ending Balance at Dec. 31, 2021		20,028
Shares, Outstanding		19,021
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	144,652	$ 194	(5,017)	420,561	(271,551)	465
Shares, Outstanding, Beginning Balance at Mar. 31, 2021		19,021
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Mar. 31, 2021	144,652	$ 194	(5,017)	420,561	(271,551)	465
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jun. 30, 2021	149,420	$ 195	(5,017)	421,633	(267,787)	396
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		49
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	714			714
Net Income (Loss) Attributable to Parent					3,764
Other Comprehensive Income (Loss), Net of Tax	(69)					(69)
Shares, Outstanding, Ending Balance at Jun. 30, 2021		19,099
Stock Issued During Period, Value, Stock Options Exercised	$ 189	$ 1		188
Stock Issued During Period, Value, Employee Stock Purchase Plan				170
Stock issued, ESPP (in shares)	29
Shares, Outstanding		19,099
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 149,420	$ 195	(5,017)	421,633	(267,787)	396
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2021	$ 161,939	$ 204	(5,017)	428,894	(262,459)	317
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	9	102
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	$ 784			784
Net Income (Loss) Attributable to Parent	5,328				5,328
Other Comprehensive Income (Loss), Net of Tax	(79)					(79)
Shares, Outstanding, Ending Balance at Sep. 30, 2021		19,968
Stock Issued During Period, Value, Stock Options Exercised	58	$ 1		57
Stock Issued During Period, Value, New Issues	6,428	$ 8		6,420
Stock Issued During Period, Shares, New Issues		767
Shares, Outstanding		19,968
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	161,939	$ 204	(5,017)	428,894	(262,459)	317
Shares, Outstanding		20,028
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	158,240	$ 204	(5,017)	429,912	(266,760)	(99)
Shares, Outstanding, Beginning Balance at Dec. 31, 2021		20,028
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2021	158,240	$ 204	(5,017)	429,912	(266,760)	(99)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Mar. 31, 2022	154,890	$ 205	(5,017)	430,641	(269,777)	(1,162)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		43
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	729			729
Net Income (Loss) Attributable to Parent	(3,017)				(3,017)
Other Comprehensive Income (Loss), Net of Tax	(1,063)					(1,063)
Shares, Outstanding, Ending Balance at Mar. 31, 2022		20,071
Stock Issued During Period, Value, Stock Options Exercised	1	$ 1
Shares, Outstanding, Beginning Balance at Dec. 31, 2021		20,028
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Dec. 31, 2021	158,240	$ 204	(5,017)	429,912	(266,760)	(99)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2022	144,562	$ 205	(5,017)	432,445	(280,170)	(2,901)
Net Income (Loss) Attributable to Parent	(13,410)
Shares, Outstanding, Ending Balance at Sep. 30, 2022		20,160
Shares, Outstanding		20,071
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	154,890	$ 205	(5,017)	430,641	(269,777)	(1,162)
Shares, Outstanding, Beginning Balance at Mar. 31, 2022		20,071
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Beginning Balance at Mar. 31, 2022	154,890	$ 205	(5,017)	430,641	(269,777)	(1,162)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Jun. 30, 2022	149,540	$ 205	(5,017)	431,647	(275,637)	(1,658)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		33
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	814			814
Net Income (Loss) Attributable to Parent	(5,860)				(5,860)
Other Comprehensive Income (Loss), Net of Tax	(496)					(496)
Shares, Outstanding, Ending Balance at Jun. 30, 2022		20,142
Stock Issued During Period, Value, Employee Stock Purchase Plan	$ 192			192
Stock issued, ESPP (in shares)	38
Shares, Outstanding		20,142
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 149,540	$ 205	(5,017)	431,647	(275,637)	(1,658)
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest, Ending Balance at Sep. 30, 2022	144,562	$ 205	(5,017)	432,445	(280,170)	(2,901)
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		18
APIC, Share-based Payment Arrangement, Increase for Cost Recognition	798			798
Net Income (Loss) Attributable to Parent	(4,533)				(4,533)
Other Comprehensive Income (Loss), Net of Tax	(1,243)					(1,243)
Shares, Outstanding, Ending Balance at Sep. 30, 2022		20,160
Shares, Outstanding		20,160
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest	$ 144,562	$ 205	$ (5,017)	$ 432,445	$ (280,170)	$ (2,901)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash flows from operating activities:
Net Income (Loss) Attributable to Parent	$ (13,410)	$ 7,494
Adjustments to reconcile (loss) income to net cash provided by (used in) operations:
Depreciation and amortization	14,018	11,690
Amortization of operating lease assets	1,268	1,146
Amortization of debt financing costs and discount	531	117
Net amortization of premiums and accretion of discounts on available-for-sale securities	279	123
Provision for doubtful accounts	304	1
Provision for deferred income taxes	163	559
Gain on extinguishment of debt	(180)	(8,312)
Net realized gains on sales of available-for-sale securities	(808)	(390)
Share-based compensation	2,341	2,124
Loss (gain) on disposals of long-term assets	1	(32)
Change in fair value of contingent purchase consideration	(1,350)	(191)
Finite-Lived Intangible Assets, Purchase Accounting Adjustments	23	0
Changes in operating assets and liabilities:
Accounts receivable	(1,816)	(536)
Inventory	(85)	85
Prepaid expenses and other assets	2,855	(10,916)
Increase (Decrease) in Other Operating Assets	(3,489)	(1,368)
Accounts payable	738	11
Accrued expenses and other long-term obligations	2,637	111
Operating lease liabilities	2,298	116
Deferred revenue	639	(2,976)
Net Cash Provided by (Used in) Operating Activities, Total	6,957	(1,144)
Cash flows from investing activities:
Acquisition of intangible asset	(2,289)	(25,526)
Purchases of property and equipment	(2,188)	(100)
Software capitalization costs	(3,219)	(3,152)
Payments to Acquire Debt Securities, Available-for-sale	(33,454)	(695)
Proceeds from sales and maturities of available-for-sale securities	7,159	8,431
Net Cash Provided by (Used in) Investing Activities, Total	(33,991)	(21,042)
Cash flows from financing activities:
Proceeds from Notes Payable	0	29,425
Payments of notes payable	(1,688)	(15,073)
Payment for Contingent Consideration Liability, Financing Activities	9	1,784
Payments of Financing Costs	0	(878)
Net proceeds from issuance of common stock	192	526
Net change in client fund obligations	(32,527)	(146,206)
Net Cash Provided by (Used in) Financing Activities, Total	(34,032)	(133,990)
Net decrease in cash, cash equivalents, restricted cash, and restricted cash equivalents	(61,066)	(156,176)
Cash, cash equivalents, restricted cash and restricted cash equivalents, beginning of period	198,641	324,985
Cash, cash equivalents, restricted cash and restricted cash equivalents, end of period	137,575	168,809
Cash, cash equivalents, and restricted cash	10,885	11,506
Restricted Cash and Cash Equivalents	126,690	157,303
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Total	137,575	168,809
Supplemental Cash Flow Information [Abstract]
Interest Paid, Excluding Capitalized Interest, Operating Activities	2,247	722
Proceeds from Income Tax Refunds	246
Income Taxes Paid		332
Payments to Acquire Businesses, Net of Cash Acquired	0
Other Significant Noncash Transaction, Value of Consideration Given	0	3,038
Subordinated notes payable –acquisitions	411	4,386
Stock Issued	$ 0	$ 6,428

THE COMPANY AND BASIS OF PRESEN

THE COMPANY AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies	NOTE 1 - THE COMPANY AND BASIS OF PRESENTATION Asure Software, Inc., (“Asure”, the “Company”, “we” and “our”), a Delaware corporation, is a provider of Human Capital Management (“HCM”) software solutions. We help small and medium-sized companies grow by helping them build more productive teams, providing the tools and resources that help them stay compliant with ever-changing federal, state, and local tax jurisdictions and labor laws, and better allocate cash so they can spend their financial capital on growing their business rather than back-office overhead expenses. Asure’s Human Capital Management suite, named Asure HCM, includes cloud-based Payroll, Tax Services, and Time & Attendance software as well as human resources (“HR”) services ranging from HR projects to completely outsourcing payroll and HR staff. We also offer these products and services through our network of reseller partners. Our platform vision is to become the most trusted HCM resource to entrepreneurs everywhere by helping our clients grow their businesses. Our product strategy is driven by three primary challenges that prevent businesses from growing: HR complexity, allocation of both human and financial capital, and the ability to build great teams. The Asure HCM suite includes four product lines: Asure Payroll & Tax, Asure HR, Asure Time & Attendance, and Asure HR Services. We develop, market, sell and support our offerings nationwide through our principal office in Austin, Texas and from our processing hubs in California, Florida, Nebraska, New Jersey, New York, Tennessee, and Vermont. We have prepared the accompanying unaudited Condensed Consolidated Financial Statements in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) and accordingly, they do not include all information and footnotes required under U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. In the opinion of management, these interim financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary for a fair presentation of our financial position as of September 30, 2022 and the results of operations, statements of changes in stockholders’ equity for the three and nine months ended September 30, 2022 and September 30, 2021, and our statements of cash flows for the nine months ended September 30, 2022 and September 30, 2021. Certain amounts in the prior period financial statements have been reclassified to conform to the presentation of the current period financial statements. These reclassifications had no effect on the consolidated financial position or consolidated results of operations of the Company.

SIGNIFICANT ACCOUNTING POLICIES

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure and Significant Accounting Policies	NOTE 1 - THE COMPANY AND BASIS OF PRESENTATION Asure Software, Inc., (“Asure”, the “Company”, “we” and “our”), a Delaware corporation, is a provider of Human Capital Management (“HCM”) software solutions. We help small and medium-sized companies grow by helping them build more productive teams, providing the tools and resources that help them stay compliant with ever-changing federal, state, and local tax jurisdictions and labor laws, and better allocate cash so they can spend their financial capital on growing their business rather than back-office overhead expenses. Asure’s Human Capital Management suite, named Asure HCM, includes cloud-based Payroll, Tax Services, and Time & Attendance software as well as human resources (“HR”) services ranging from HR projects to completely outsourcing payroll and HR staff. We also offer these products and services through our network of reseller partners. Our platform vision is to become the most trusted HCM resource to entrepreneurs everywhere by helping our clients grow their businesses. Our product strategy is driven by three primary challenges that prevent businesses from growing: HR complexity, allocation of both human and financial capital, and the ability to build great teams. The Asure HCM suite includes four product lines: Asure Payroll & Tax, Asure HR, Asure Time & Attendance, and Asure HR Services. We develop, market, sell and support our offerings nationwide through our principal office in Austin, Texas and from our processing hubs in California, Florida, Nebraska, New Jersey, New York, Tennessee, and Vermont. We have prepared the accompanying unaudited Condensed Consolidated Financial Statements in accordance with the rules and regulations of the Securities and Exchange Commission (the “SEC”) and accordingly, they do not include all information and footnotes required under U.S. generally accepted accounting principles (“U.S. GAAP”) for complete financial statements. In the opinion of management, these interim financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary for a fair presentation of our financial position as of September 30, 2022 and the results of operations, statements of changes in stockholders’ equity for the three and nine months ended September 30, 2022 and September 30, 2021, and our statements of cash flows for the nine months ended September 30, 2022 and September 30, 2021. Certain amounts in the prior period financial statements have been reclassified to conform to the presentation of the current period financial statements. These reclassifications had no effect on the consolidated financial position or consolidated results of operations of the Company.
SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES USE OF ESTIMATES Preparation of the Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the Condensed Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. CASH, CASH EQUIVALENTS, AND RESTRICTED CASH The Company considers all highly liquid investments with an original maturity of 90 days or less at the time of purchase to be cash equivalents. Cash equivalents include investments in an institutional money market fund, which invests in U.S. Treasury bills, notes and bonds, and/or repurchase agreements, backed by such obligations. Carrying value approximates fair value. Restricted cash consists of cash balances which are restricted as to withdrawal or usage. As of September 30, 2022, the Company has $500 of restricted cash related to collateralizing a letter of credit issued by South State Bank in connection with our money transmission licenses. RECENT ACCOUNTING PRONOUNCEMENTS In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. The standard became effective for interim and annual periods beginning after December 15, 2020, with early adoption permitted. We adopted ASU 2019-12 during the quarter beginning January 1, 2021, using the prospective approach except for hybrid tax regimes, which we adopted using the modified retrospective approach. The adoption of ASU 2019-12 resulted in no material impact to the Company’s financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): This update establishes a new approach to estimate credit losses on certain financial instruments. The update requires financial assets measured at amortized cost to be presented at the net amount expected to be collected. The amended guidance will also update the impairment model for available-for-sale debt securities, requiring entities to determine whether all or a portion of the unrealized loss on such securities is a credit loss. The Company is currently evaluating this standard and the potential effects of these changes to its consolidated financial statements and will adopt this new standard in the fiscal year beginning January 1, 2023. ACCUMULATED OTHER COMPREHENSIVE LOSS As of September 30, 2022 and December 31, 2021, accumulated other comprehensive loss consisted of net unrealized gains and losses on available-for-sale securities.

Business Combinations and Asset

Business Combinations and Asset Acquisitions	9 Months Ended
	Sep. 30, 2022
Business Combination and Asset Acquisition [Abstract]
Business Combination Disclosure	NOTE 3 - BUSINESS COMBINATIONS AND ASSET ACQUISITIONS 2022 Effective January 1, 2022, the Company acquired customer relationships of a payroll business for a cash payment of $1,970, which included $31 of transaction costs, and the delivery of a promissory note in the amount of $411. The acquired customer relationships are recorded as an intangible asset and are being amortized on a straight-line basis over eight years. 2021 In September 2021, the Company acquired certain assets (the “Asset Purchase Agreement”) of a payroll business, which was used to provide payroll processing services. The aggregate purchase price that the Company paid for these assets was $14,750, paid as follows: (i) $10,325 in cash at closing, (ii) the delivery of 244 shares of the Company’s common stock, which the parties agreed had an aggregate value of $2,213 as of September 30, 2021, and (iii) the delivery of a promissory note in the amount of $2,213. The promissory note was adjusted to $2,223 to account for post close and working capital adjustments. The Asset Purchase Agreement is subject to working capital adjustments to the purchase price. Also in September 2021, we acquired certain assets of a payroll business (the “Second Asset Purchase Agreement”), which were used to provide payroll processing services. The aggregated purchase price for these assets was $24,150, paid as follows: (i) $15,000 was paid in cash at closing, (ii) the delivery of 523 shares of the Company’s common stock which both parties agreed had an aggregate value of $4,800 at closing, and (iii) the delivery of a promissory note of $4,350. The promissory note also includes a contingent consideration, which is contingent on certain thresholds and will be based on the trailing twelve-month revenue at September 30, 2022. Additionally, we utilized a Monte Carlo simulation to determine the fair value of the contingent consideration. For the year ended December 31, 2021, there was a measurement period adjustment to the fair value of the contingent consideration of $465. For the quarter ended September 30, 2022, there was a measurement period adjustment to the fair value of the contingent consideration of $404. For the nine months ended September 30, 2022 the fair value of the contingent consideration was $671, which will be added to promissory note in the fourth quarter of 2022. The promissory note amount as of September 30, 2022 was $4,080 due to a principal payment made during the period.

INVESTMENTS AND FAIR VALUE MEAS

INVESTMENTS AND FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
INVESTMENTS AND FAIR VALUE MEASUREMENT	Accounting Standards Codification (ASC) 820 “Fair Value Measurement” (ASC 820) defines fair value, establishes a framework for measuring fair value under U.S. GAAP and enhances disclosures about fair value measurements. Fair value is defined as the exchange price that would be received for 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 on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 describes a fair value hierarchy based on the following three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable: Level 1: Quoted prices in active markets for identical assets or liabilities; Level 2: Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2022 and December 31, 2021, respectively (in thousands): Total Carrying Value Level 1 Level 2 Level 3 September 30, 2022 Assets: Funds held for clients Money market funds $ 3,120 $ 3,120 $ — $ — Available-for-sale securities 55,279 — 55,279 — Total $ 58,399 $ 3,120 $ 55,279 $ — Liabilities: Contingent purchase consideration (1) $ 2,969 $ — $ — $ 2,969 Total $ 2,969 $ — $ — $ 2,969 December 31, 2021 Assets: Funds held for clients Money market funds $ 1,116 $ 1,116 $ — $ — Available-for-sale securities 32,060 — 32,060 — Total $ 33,176 $ 1,116 $ 32,060 $ — Liabilities: Contingent purchase consideration (1) $ 4,329 $ — $ — $ 4,329 Total $ 4,329 $ — $ — $ 4,329 (1) See Note 3 — Business Combinations and Asset Acquisitions for further discussion regarding the contingent purchase consideration. Restricted cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following (in thousands): Amortized Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate September 30, 2022 Restricted cash equivalents $ 3,120 $ — $ — $ 3,120 Available-for-sale securities: Certificates of deposit 985 4 (1) 988 Corporate debt securities 51,079 — (2,110) 48,969 Municipal bonds 5,310 — (435) 4,875 U.S. Government agency securities 500 — (53) 447 Total available-for-sale securities 57,874 4 (2,599) 55,279 Total (2) $ 60,994 $ 4 $ (2,599) $ 58,399 December 31, 2021 Restricted cash equivalents $ 1,116 $ — $ — $ 1,116 Available-for-sale securities: Certificates of deposit 1,240 7 (4) 1,243 Corporate debt securities 22,597 2 (76) 22,523 Municipal bonds 7,825 3 (24) 7,804 U.S. Government agency securities 500 — (10) 490 Total available-for-sale securities 32,162 12 (114) 32,060 Total (2) $ 33,278 $ 12 $ (114) $ 33,176 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. As of September 30, 2022 and December 31, 2021, there were 2 and 10 securities, respectively, in an unrealized gain position and there were 104 and 57 securities in an unrealized loss position, respectively. As of September 30, 2022, these unrealized losses were less than $99 individually and $2,601 in the aggregate. As of December 31, 2021, these unrealized losses were less than $11 individually and $114 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. We do not intend to sell these investments and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. (2) At September 30, 2022 and December 31, 2021, none of these securities were classified as cash and cash equivalents on the accompanying Condensed Consolidated Balance Sheets. Funds held for clients represent assets that the Company has classified as restricted for use solely for the purposes of satisfying the obligations to remit funds relating to the Company’s payroll and payroll tax filing services, which are classified as client funds obligations on our Condensed Consolidated Balance Sheets. Funds held for clients have been invested in the following categories (in thousands): September 30, 2022 December 31, 2021 Restricted cash and cash equivalents held to satisfy client funds obligations $ 126,690 $ 185,213 Restricted short-term marketable securities held to satisfy client funds obligations 7,215 5,559 Restricted long-term marketable securities held to satisfy client funds obligations 48,064 26,501 Total funds held for clients $ 181,969 $ 217,273 Expected maturities of available-for-sale securities as of September 30, 2022 are as follows (in thousands): One year or less $ 7,215 After one year through five years 48,064 Total $ 55,279

GOODWILL AND OTHER INTANGIBLE A

GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS December 31, 2021 Acquisitions September 30, 2022 Goodwill $ 86,011 $ — $ 86,011 We believe significant synergies are expected to arise from our strategic acquisitions and their assembled work forces. This factor contributed to a purchase price that was in excess of the fair value of the net assets acquired and, as a result, we recorded goodwill for each acquisition. A portion of acquired goodwill will be amortizable for tax purposes. As of September 30, 2022, there has been no impairment of goodwill based on the qualitative assessments performed by the Company. Gross Intangible Assets December 31, 2021 Acquisitions September 30, 2022 Customer relationships $ 114,611 $ 2,360 $ 116,971 Developed technology 12,001 — 12,001 Reseller relationships 1,012 327 1,339 Trade names 880 — 880 Non-compete agreements 1,032 — 1,032 $ 129,536 $ 2,687 $ 132,223 The gross carrying amount and accumulated amortization of our intangible assets as of September 30, 2022 are as follows (in thousands, except weighted average periods): Weighted Average Gross Accumulated Net September 30, 2022 Customer relationships 8.9 $ 116,971 $ (49,427) $ 67,544 Developed technology 6.6 12,001 (9,987) 2,014 Reseller relationships 7.6 1,339 (880) 459 Trade names 3.0 880 (780) 100 Non-compete agreements 5.2 1,032 (911) 121 8.4 $ 132,223 $ (61,985) $ 70,238 December 31, 2021 Customer relationships 8.7 $ 114,611 $ (39,535) $ 75,076 Developed technology 6.6 12,001 (9,098) 2,903 Reseller relationships 7.2 1,012 (864) 148 Trade names 3.0 880 (579) 301 Non-compete agreements 5.2 1,032 (887) 145 8.4 $ 129,536 $ (50,963) $ 78,573 We record amortization expenses using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses recorded in Operating Expenses were $10,134 and $7,590 for the nine months ended September 30, 2022 and 2021, respectively. Amortization expenses recorded in Cost of Sales were $889 and $1,135 for the nine months ended September 30, 2022 and 2021, respectively. There was no impairment of intangibles during the nine months ended September 30, 2022 based on the qualitative assessment performed by the Company. However, if market, political and other conditions over which we have no control continue to affect the capital markets and our stock price declines, we may experience an impairment of our intangibles in future quarters. The following table summarizes the future estimated amortization expense relating to our intangible assets as of September 30, 2022 (in thousands): 2022 $ 3,659 2023 13,600 2024 13,339 2025 12,554 2026 9,442 2027 7,267 Thereafter 10,377 $ 70,238

NOTES PAYABLE

NOTES PAYABLE	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	Subordinated Notes Payable - Acquisitions In August 2022, the Company reached an agreement with the holders of the subordinated note payable, issued in connection with the purchase of a business acquired in 2018 to settle outstanding indemnification claims for $190, which reduced the outstanding balance of the subordinated note payable (including interest) to $600. There remained no outstanding balance on the note as of September 30, 2022. There remains an outstanding principal balance on the subordinated note payable issued in connection with the purchase of a business the Company acquired in 2020, which note matured on July 1, 2022. $634 of the principal balance was paid on July 1, 2022. A $232 payment on the principal balance was withheld as security for outstanding claims for which we are entitled to indemnification under the purchase agreement. The Company will make payment, subject to its rights of set-off under the purchase agreement, when the claims are resolved. Due to its rights under the purchase agreement and the terms of this note, the Company is not in default under the note. Senior Credit Facility with Structural Capital Investments III, LP On September 10, 2021, the Company entered into a Loan and Security Agreement with Structural Capital Investments III, LP (“Structural” and together with the other lenders that are or become parties thereto, the “Lenders”), and Ocean II PLO LLC, as administrative and collateral agent for Structural and the Lenders (“Agent”), under the terms of which the Lenders have committed to lend us up to $50,000 in term loan financing to support our growth needs (the “Facility”) until June 30, 2022. Of the amount committed by the Lenders, the Company drew $30,000 in September 2021, at the closing and the remaining $20,000 has lapsed. The Company also entered into a secured promissory note with the Agent evidencing our obligations under the Facility. The Company’s obligations are further guaranteed by each of our subsidiaries and secured by our assets and the assets of our subsidiaries. At the onset of the agreement, we paid to the Lenders an origination fee of $500. Interest accrues on any outstanding balance at a rate equal to the greater of 9.0% or the Prime Rate, plus 5.75% (the “Basic Rate”) and is payable in advance, which as of September 30, 2022 was 12.0%. In addition, interest is paid in kind (“PIK”) at a rate of 1.00% or 1.25% based on our APR Ratio, measured on a quarterly basis. The PIK interest is added to our outstanding balance and accrues interest at the Basic Rate. Interest only payments are due until October 2023, with an option to extend until October 2024, dependent on certain financial or revenue metrics before the end of the first twenty-four months of the Facility. Principal payments begin after the expiration of the interest only period, and are based on a five year amortization schedule, with a balloon payment due in October 2025. The table above in this Note 6 — Notes Payable summarizing future principal payments assumes the Company will not extend the period of interest only payments to October 2024. Upon payment in full of the obligations under the Facility, we are to pay Lenders a final payment fee equal to 1.0% of the increase in our market capitalization since the onset of the agreement, at that time valued at $182,400. The Company has agreed to provide the Lenders the right to participate in a future offering—whether public or private—on the same terms and conditions as other investors for an amount not to exceed $3,000. There are no financial covenants if our net cash position is equal to or greater than zero. If our net cash position is less than zero, the Company would be subject to the following financial covenants: (i) unrestricted cash of no less than $5,000, (ii) maintain an APR ratio of no less than 0.70:1.00 through September 10, 2023, and (iii) maintain an APR ratio of no less than 0.60:1.00 from September 10, 2023 through the remainder of the term of the Facility. The APR ratio would be the ratio of our tested debt to our annual recurring revenue and would be measured on a quarterly basis. Our Tested Debt consists of our outstanding obligations under the Facility (exclusive of PIK interest) and any indebtedness issued or earnouts owed to sellers in connection with acquisitions.

CONTRACTS WITH CUSTOMERS AND RE

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	NOTE 7 – CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION Receivables Receivables from contracts with customers, net of allowance for doubtful accounts of $2,751, were $6,821 at September 30, 2022. Receivables from contracts with customers, net of allowance for doubtful accounts of $2,210, were $5,308 at December 31, 2021. No customers represented more than 10% of our net accounts receivable balance as of September 30, 2022 and December 31, 2021, respectively. Deferred Commissions Deferred commission costs from contracts with customers were $5,875 and $4,684 at September 30, 2022 and December 31, 2021, respectively. The amount of amortization recognized for the three and nine months ended September 30, 2022 $412 and $1,192, respectively, and for the three and nine months ended September 30, 2021 was $424 and $963, respectively. Deferred Revenue During the three and nine months ended September 30, 2022, revenue of $156 and $3,362, and the three and nine months ended September 30, 2021, revenue of $460 and $4,308, respectively, was recognized from the deferred revenue balance at the beginning of each period. Transaction Price Allocated to the Remaining Performance Obligations As of September 30, 2022, approximately $26,509 of revenue is expected to be recognized from remaining performance obligations. We expect to recognize revenue on approximately 82% of these remaining performance obligations over the next 12 months, with the balance recognized thereafter. Revenue Concentration During the three and nine months ended September 30, 2022 and 2021, there were no customers that individually represented 10% or more of consolidated revenue.

LEASES

LEASES	9 Months Ended
	Sep. 30, 2022
Disclosure Text Block [Abstract]
Leases	NOTE 8 - LEASES We have entered into office space lease agreements, which qualify as operating leases under ASU No. 2016-02, “Leases (Topic 842)”. Under such leases, the lessors receive annual minimum (base) rent. The leases have original terms (excluding extension options) ranging from one year to ten years. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. We record base rent expense under the straight-line method over the term of the lease. In the accompanying Condensed Consolidated Statements of Comprehensive Loss, rent expense is included in operating expenses under general and administrative expenses. The components of the rent expense for the nine months ended September 30, 2022 and 2021 are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Operating lease cost $ 610 $ 496 $ 1,759 $ 1,610 Sublease income (15) (11) (84) (32) Net rent expense $ 595 $ 485 $ 1,675 $ 1,578 For purposes of calculating the operating lease assets and lease liabilities, extension options are not included in the lease term unless it is reasonably certain we will exercise the option, or the lessor has the sole ability to exercise the option. The weighted average discount rate of our operating leases is 8% as of September 30, 2022 and December 31, 2021, respectively. The weighted average remaining lease term is five years and five years as of September 30, 2022 and December 31, 2021, respectively. Supplemental cash flow information related to operating leases for the nine months ended September 30 are as follows (in thousands): Nine Months Ended September 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 1,561 $ 1,740 Non-cash operating activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 2,221 $ 1,279 Future minimum commitments over the life of all operating leases, which exclude variable rent payments, are as follows (in thousands): 2022 $ 559 2023 2,267 2024 2,150 2025 1,765 2026 1,230 2027 1,204 Thereafter 1,509 Total minimum lease payments 10,684 Less: imputed interest (2,090) Total lease liabilities $ 8,594

SHARE-BASED COMPENSATION

SHARE-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2022
Share-Based Payment Arrangement [Abstract]
Share-based Payment Arrangement [Text Block]	NOTE 9 - SHARE-BASED COMPENSATION We have one active equity plan, the 2018 Incentive Award Plan (the “2018 Plan”). The 2018 Plan, approved by our shareholders, replaced our 2009 Equity Incentive Plan, as amended (the “2009 Plan”), however, the terms and conditions of the 2009 Plan will continue to govern any outstanding awards granted thereunder. The number of shares available for issuance under the 2018 Plan is equal to the sum of (i) 4,350 shares, and (ii) any shares subject to issued and outstanding awards under the 2009 Plan as of the effective date of the 2018 Plan that expire, are canceled or otherwise terminate following the effective date of the 2018 Plan. We have 2,285 options and RSUs granted and outstanding pursuant to the 2018 Plan as of September 30, 2022. As of September 30, 2022, the number of shares available for issuance under the 2018 Plan is 1,439. Share based compensation for our stock option plans for the three months ended September 30, 2022 and September 30, 2021 was $799 and $714, respectively and for the nine months ended September 30, 2022 and September 30, 2021 $2,342 and $2,124. We issued no common stock related to exercises of stock options for the three months ended September 30, 2022 and issued 9 shares of common stock related to exercises for the three months ended September 30, 2021. We issued 22 and 93 shares of common stock upon the vesting of restricted stock units, net for the three months ended September 30, 2022 and 2021, respectively.

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NET LOSS PER SHARE We compute net loss per share based on the weighted average number of common shares outstanding for the period. Diluted net loss per share reflects the maximum dilution that would have resulted from incremental common shares issuable upon the exercise of stock options. We compute the number of common share equivalents, which includes stock options, using the treasury stock method. We have excluded stock options and restricted stock units of 2,285 and 2,040 for the three and nine months ended September 30, 2022 and 2021, respectively, from the computation of the diluted shares because the effect of including the stock options and restricted stock units would have been anti-dilutive. The following table sets forth the computation of basic and diluted net loss per common share for the three and nine months ended September 30 (in thousands, except per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Basic: Net income (loss) $ (4,533) $ 5,328 $ (13,410) $ 7,494 Weighted-average shares of common stock outstanding 20,219 19,182 20,092 19,083 Basic loss per share $ (0.22) $ 0.28 $ (0.67) $ 0.39 Diluted: Net income (loss) $ (4,533) $ 5,328 $ (13,410) $ 7,494 Weighted-average shares of common stock outstanding 20,219 19,330 20,092 19,243 Diluted loss per share $ (0.22) $ 0.28 $ (0.67) $ 0.39

SIGNIFICANT ACCOUNTING POLICI_2

SIGNIFICANT ACCOUNTING POLICIES (Policy)	9 Months Ended
	Sep. 30, 2022
Accounting Policies [Abstract]
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS In December 2019, the FASB issued ASU No. 2019-12, Income Taxes (Topic 740): Simplifying the Accounting for Income Taxes, which simplifies the accounting for income taxes by removing certain exceptions to the general principles in Topic 740. The amendments also improve consistent application of and simplify GAAP for other areas of Topic 740 by clarifying and amending existing guidance. The standard became effective for interim and annual periods beginning after December 15, 2020, with early adoption permitted. We adopted ASU 2019-12 during the quarter beginning January 1, 2021, using the prospective approach except for hybrid tax regimes, which we adopted using the modified retrospective approach. The adoption of ASU 2019-12 resulted in no material impact to the Company’s financial statements. In June 2016, the FASB issued ASU No. 2016-13, Financial Instruments — Credit Losses (Topic 326): This update establishes a new approach to estimate credit losses on certain financial instruments. The update requires financial assets measured at amortized cost to be presented at the net amount expected to be collected. The amended guidance will also update the impairment model for available-for-sale debt securities, requiring entities to determine whether all or a portion of the unrealized loss on such securities is a credit loss. The Company is currently evaluating this standard and the potential effects of these changes to its consolidated financial statements and will adopt this new standard in the fiscal year beginning January 1, 2023.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy	CASH, CASH EQUIVALENTS, AND RESTRICTED CASHThe Company considers all highly liquid investments with an original maturity of 90 days or less at the time of purchase to be cash equivalents. Cash equivalents include investments in an institutional money market fund, which invests in U.S. Treasury bills, notes and bonds, and/or repurchase agreements, backed by such obligations. Carrying value approximates fair value. Restricted cash consists of cash balances which are restricted as to withdrawal or usage. As of September 30, 2022, the Company has $500 of restricted cash related to collateralizing a letter of credit issued by South State Bank in connection with our money transmission licenses.
Accumulated Other Comprehensive Income (Loss)	ACCUMULATED OTHER COMPREHENSIVE LOSS As of September 30, 2022 and December 31, 2021, accumulated other comprehensive loss consisted of net unrealized gains and losses on available-for-sale securities.
Use of Estimates	USE OF ESTIMATES Preparation of the Condensed Consolidated Financial Statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the Condensed Consolidated Financial Statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions.

Fair Value Measures and Disclos

Fair Value Measures and Disclosures (Policies)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Fair Value of Financial Instruments, Policy	Accounting Standards Codification (ASC) 820 “Fair Value Measurement” (ASC 820) defines fair value, establishes a framework for measuring fair value under U.S. GAAP and enhances disclosures about fair value measurements. Fair value is defined as the exchange price that would be received for 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 on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. ASC 820 describes a fair value hierarchy based on the following three levels of inputs that may be used to measure fair value, of which the first two are considered observable and the last unobservable: Level 1: Quoted prices in active markets for identical assets or liabilities; Level 2: Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and Level 3: Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

INVESTMENTS AND FAIR VALUE ME_2

INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2022
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis	The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2022 and December 31, 2021, respectively (in thousands): Total Carrying Value Level 1 Level 2 Level 3 September 30, 2022 Assets: Funds held for clients Money market funds $ 3,120 $ 3,120 $ — $ — Available-for-sale securities 55,279 — 55,279 — Total $ 58,399 $ 3,120 $ 55,279 $ — Liabilities: Contingent purchase consideration (1) $ 2,969 $ — $ — $ 2,969 Total $ 2,969 $ — $ — $ 2,969 December 31, 2021 Assets: Funds held for clients Money market funds $ 1,116 $ 1,116 $ — $ — Available-for-sale securities 32,060 — 32,060 — Total $ 33,176 $ 1,116 $ 32,060 $ — Liabilities: Contingent purchase consideration (1) $ 4,329 $ — $ — $ 4,329 Total $ 4,329 $ — $ — $ 4,329
Debt Securities, Available-for-sale	Restricted cash equivalents and investments classified as available-for-sale within funds held for clients consisted of the following (in thousands): Amortized Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate September 30, 2022 Restricted cash equivalents $ 3,120 $ — $ — $ 3,120 Available-for-sale securities: Certificates of deposit 985 4 (1) 988 Corporate debt securities 51,079 — (2,110) 48,969 Municipal bonds 5,310 — (435) 4,875 U.S. Government agency securities 500 — (53) 447 Total available-for-sale securities 57,874 4 (2,599) 55,279 Total (2) $ 60,994 $ 4 $ (2,599) $ 58,399 December 31, 2021 Restricted cash equivalents $ 1,116 $ — $ — $ 1,116 Available-for-sale securities: Certificates of deposit 1,240 7 (4) 1,243 Corporate debt securities 22,597 2 (76) 22,523 Municipal bonds 7,825 3 (24) 7,804 U.S. Government agency securities 500 — (10) 490 Total available-for-sale securities 32,162 12 (114) 32,060 Total (2) $ 33,278 $ 12 $ (114) $ 33,176 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. As of September 30, 2022 and December 31, 2021, there were 2 and 10 securities, respectively, in an unrealized gain position and there were 104 and 57 securities in an unrealized loss position, respectively. As of September 30, 2022, these unrealized losses were less than $99 individually and $2,601 in the aggregate. As of December 31, 2021, these unrealized losses were less than $11 individually and $114 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. We do not intend to sell these investments and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. (2) At September 30, 2022 and December 31, 2021, none of these securities were classified as cash and cash equivalents on the accompanying Condensed Consolidated Balance Sheets. Funds held for clients represent assets that the Company has classified as restricted for use solely for the purposes of satisfying the obligations to remit funds relating to the Company’s payroll and payroll tax filing services, which are classified as client funds obligations on our Condensed Consolidated Balance Sheets. Funds held for clients have been invested in the following categories (in thousands): September 30, 2022 December 31, 2021 Restricted cash and cash equivalents held to satisfy client funds obligations $ 126,690 $ 185,213 Restricted short-term marketable securities held to satisfy client funds obligations 7,215 5,559 Restricted long-term marketable securities held to satisfy client funds obligations 48,064 26,501 Total funds held for clients $ 181,969 $ 217,273
Investments Classified by Contractual Maturity Date	Expected maturities of available-for-sale securities as of September 30, 2022 are as follows (in thousands): One year or less $ 7,215 After one year through five years 48,064 Total $ 55,279

GOODWILL AND OTHER INTANGIBLE_2

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Finite-Lived Intangible Assets [Table Text Block]	Gross Intangible Assets December 31, 2021 Acquisitions September 30, 2022 Customer relationships $ 114,611 $ 2,360 $ 116,971 Developed technology 12,001 — 12,001 Reseller relationships 1,012 327 1,339 Trade names 880 — 880 Non-compete agreements 1,032 — 1,032 $ 129,536 $ 2,687 $ 132,223 The gross carrying amount and accumulated amortization of our intangible assets as of September 30, 2022 are as follows (in thousands, except weighted average periods): Weighted Average Gross Accumulated Net September 30, 2022 Customer relationships 8.9 $ 116,971 $ (49,427) $ 67,544 Developed technology 6.6 12,001 (9,987) 2,014 Reseller relationships 7.6 1,339 (880) 459 Trade names 3.0 880 (780) 100 Non-compete agreements 5.2 1,032 (911) 121 8.4 $ 132,223 $ (61,985) $ 70,238 December 31, 2021 Customer relationships 8.7 $ 114,611 $ (39,535) $ 75,076 Developed technology 6.6 12,001 (9,098) 2,903 Reseller relationships 7.2 1,012 (864) 148 Trade names 3.0 880 (579) 301 Non-compete agreements 5.2 1,032 (887) 145 8.4 $ 129,536 $ (50,963) $ 78,573
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The following table summarizes the future estimated amortization expense relating to our intangible assets as of September 30, 2022 (in thousands): 2022 $ 3,659 2023 13,600 2024 13,339 2025 12,554 2026 9,442 2027 7,267 Thereafter 10,377 $ 70,238
Schedule of Goodwill [Table Text Block]	December 31, 2021 Acquisitions September 30, 2022 Goodwill $ 86,011 $ — $ 86,011

NOTES PAYABLE (Tables)

NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	The following table summarizes our outstanding debt as of the dates indicated (in thousands): Maturity Cash Interest Rate September 30, 2022 December 31, 2021 Subordinated Notes Payable – Acquisitions (1) 7/1/2022 – 9/30/2026 2.00% - 3.00% $ 6,946 $ 8,178 Senior Credit Facility 10/1/2025 12.00% 30,323 30,224 Gross Notes Payable $ 37,269 $ 38,402 (1) See Note 3 — Business Combinations and Asset Acquisitions for further discussion regarding the notes payable related to acquisitions. The following table summarizes the debt issuance costs as of the dates indicated (in thousands): Gross Notes Payable Debt Issuance Costs and Debt Discount Net Notes Payable September 30, 2022 Current portion of notes payable $ 3,274 $ (210) $ 3,064 Notes payable, net of current portion 33,995 (2,628) 31,367 Total $ 37,269 $ (2,838) $ 34,431 December 31, 2021 Current portion of notes payable $ 2,079 $ (172) $ 1,907 Notes payable, net of current portion 36,323 (3,203) 33,120 Total $ 38,402 $ (3,375) $ 35,027
Schedule of Maturities of Long-term Debt [Table Text Block]	The following table summarizes the future principal payments related to our outstanding debt as of September 30, 2022 (in thousands): 2022 $ 231 2023 3,043 2024 6,367 2025 6,330 2026 21,298 Total $ 37,269

LEASES (Tables)

LEASES (Tables)	9 Months Ended
	Sep. 30, 2022
Disclosure Text Block [Abstract]
Lease, Cost	The components of the rent expense for the nine months ended September 30, 2022 and 2021 are as follows (in thousands): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Operating lease cost $ 610 $ 496 $ 1,759 $ 1,610 Sublease income (15) (11) (84) (32) Net rent expense $ 595 $ 485 $ 1,675 $ 1,578 Supplemental cash flow information related to operating leases for the nine months ended September 30 are as follows (in thousands): Nine Months Ended September 30, 2022 2021 Cash paid for amounts included in the measurement of lease liabilities: Operating cash outflows from operating leases $ 1,561 $ 1,740 Non-cash operating activities: Operating lease assets obtained in exchange for new operating lease liabilities $ 2,221 $ 1,279
Lessee, Operating Lease, Liability, Maturity	Future minimum commitments over the life of all operating leases, which exclude variable rent payments, are as follows (in thousands): 2022 $ 559 2023 2,267 2024 2,150 2025 1,765 2026 1,230 2027 1,204 Thereafter 1,509 Total minimum lease payments 10,684 Less: imputed interest (2,090) Total lease liabilities $ 8,594

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2022
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted	The following table sets forth the computation of basic and diluted net loss per common share for the three and nine months ended September 30 (in thousands, except per share amounts): Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Basic: Net income (loss) $ (4,533) $ 5,328 $ (13,410) $ 7,494 Weighted-average shares of common stock outstanding 20,219 19,182 20,092 19,083 Basic loss per share $ (0.22) $ 0.28 $ (0.67) $ 0.39 Diluted: Net income (loss) $ (4,533) $ 5,328 $ (13,410) $ 7,494 Weighted-average shares of common stock outstanding 20,219 19,330 20,092 19,243 Diluted loss per share $ (0.22) $ 0.28 $ (0.67) $ 0.39

THE COMPANY AND BASIS OF PRES_2

THE COMPANY AND BASIS OF PRESENTATION (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Funds held for clients	$ 181,969	$ 217,273

Business Combinations and Ass_2

Business Combinations and Asset Acquisitions (Details) - USD ($) shares in Thousands, $ in Thousands		3 Months Ended	9 Months Ended	12 Months Ended
	Jan. 01, 2022	Sep. 30, 2022	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Business Combination and Asset Acquisition [Abstract]
Business Combination Disclosure			NOTE 3 - BUSINESS COMBINATIONS AND ASSET ACQUISITIONS 2022 Effective January 1, 2022, the Company acquired customer relationships of a payroll business for a cash payment of $1,970, which included $31 of transaction costs, and the delivery of a promissory note in the amount of $411. The acquired customer relationships are recorded as an intangible asset and are being amortized on a straight-line basis over eight years. 2021 In September 2021, the Company acquired certain assets (the “Asset Purchase Agreement”) of a payroll business, which was used to provide payroll processing services. The aggregate purchase price that the Company paid for these assets was $14,750, paid as follows: (i) $10,325 in cash at closing, (ii) the delivery of 244 shares of the Company’s common stock, which the parties agreed had an aggregate value of $2,213 as of September 30, 2021, and (iii) the delivery of a promissory note in the amount of $2,213. The promissory note was adjusted to $2,223 to account for post close and working capital adjustments. The Asset Purchase Agreement is subject to working capital adjustments to the purchase price. Also in September 2021, we acquired certain assets of a payroll business (the “Second Asset Purchase Agreement”), which were used to provide payroll processing services. The aggregated purchase price for these assets was $24,150, paid as follows: (i) $15,000 was paid in cash at closing, (ii) the delivery of 523 shares of the Company’s common stock which both parties agreed had an aggregate value of $4,800 at closing, and (iii) the delivery of a promissory note of $4,350. The promissory note also includes a contingent consideration, which is contingent on certain thresholds and will be based on the trailing twelve-month revenue at September 30, 2022. Additionally, we utilized a Monte Carlo simulation to determine the fair value of the contingent consideration. For the year ended December 31, 2021, there was a measurement period adjustment to the fair value of the contingent consideration of $465. For the quarter ended September 30, 2022, there was a measurement period adjustment to the fair value of the contingent consideration of $404. For the nine months ended September 30, 2022 the fair value of the contingent consideration was $671, which will be added to promissory note in the fourth quarter of 2022. The promissory note amount as of September 30, 2022 was $4,080 due to a principal payment made during the period.
Business Combination Segment Allocation [Line Items]
Debt instrument, fair value	$ 411	$ 4,080	$ 4,080		$ 2,223
Initial purchase price	1,970
Business Acquisition, Transaction Costs	$ 31
The Asset Purchase Agreement [Member]
Business Combination Segment Allocation [Line Items]
Debt instrument, fair value					$ 2,213
Stock issued upon acquisition (in Shares)				244
Asset Acquisition, Consideration Transferred				$ 14,750
Stock issued upon acquisition				2,213
Initial purchase price				10,325
Second Asset Purchase Agreement [Member]
Business Combination Segment Allocation [Line Items]
Debt instrument, fair value				$ 4,350
Stock issued upon acquisition (in Shares)				523
Asset Acquisition, Consideration Transferred				$ 24,150
Stock issued upon acquisition				4,800
Initial purchase price				15,000
Adjustments, Noncash Items, to Reconcile Net Income (Loss) to Cash Provided by (Used in) Operating Activities		$ 404		$ 465

INVESTMENTS AND FAIR VALUE ME_3

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) $ in Thousands	Sep. 30, 2022 USD ($) security	Dec. 31, 2021 USD ($) security
Liabilities:
Number of securities in unrealized gain position | security	2	10
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Losses	$ (2,599)	$ (114)
Recurring
Funds held for clients
Total	58,399	33,176
Liabilities:
Contingent purchase consideration(1)	2,969	4,329
Total	2,969	4,329
Recurring | Money Market Funds [Member]
Funds held for clients
Funds held for clients	3,120	1,116
Recurring | Available-for-sale securities
Funds held for clients
Funds held for clients	55,279	32,060
Recurring | Level 1
Funds held for clients
Total	3,120	1,116
Liabilities:
Contingent purchase consideration(1)	0	0
Total	0	0
Recurring | Level 1 | Money Market Funds [Member]
Funds held for clients
Funds held for clients	3,120	1,116
Recurring | Level 1 | Available-for-sale securities
Funds held for clients
Funds held for clients	0	0
Recurring | Level 2
Funds held for clients
Total	55,279	32,060
Liabilities:
Contingent purchase consideration(1)	0	0
Total	0	0
Recurring | Level 2 | Money Market Funds [Member]
Funds held for clients
Funds held for clients	0	0
Recurring | Level 2 | Available-for-sale securities
Funds held for clients
Funds held for clients	55,279	32,060
Recurring | Level 3
Funds held for clients
Total	0	0
Liabilities:
Contingent purchase consideration(1)	2,969	4,329
Total	2,969	4,329
Recurring | Level 3 | Money Market Funds [Member]
Funds held for clients
Funds held for clients	0	0
Recurring | Level 3 | Available-for-sale securities
Funds held for clients
Funds held for clients	$ 0	$ 0

INVESTMENTS AND FAIR VALUE ME_4

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Sep. 30, 2022	Dec. 31, 2021
INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) [Line Items]
Initial purchase price	$ 1,970
Long-term Debt, Gross		$ 37,269	$ 38,402

INVESTMENTS AND FAIR VALUE ME_5

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Debt Securities, Available-for-sale (Details) $ in Thousands	Sep. 30, 2022 USD ($) security	Dec. 31, 2021 USD ($) security
Funds Held for Clients
Amortized Cost	$ 57,874	$ 32,162
Gross Unrealized Gains	4	12
Gross Unrealized Losses	(2,601)	(114)
Aggregate Estimated Fair Value	55,279	32,060
Funds Held For Clients, Restricted Cash and Debt Securities	58,399	33,176
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Losses	(2,599)	(114)
Funds Held For Clients, Restricted Cash and Debt Securities, Gross Unrealized Gains	4	12
Funds Held For Clients, Restricted Cash and Debt Securities, Amortized Cost	$ 60,994	$ 33,278
Number of securities in unrealized gain position | security	2	10
Number of securities in unrealized loss position | security	104	57
Funds Held For Clients, Restricted Cash, Amortized Cost	$ 3,120	$ 1,116
Funds Held For Clients, Restricted Cash, Gross Unrealized Losses	0	0
Funds Held For Clients, Restricted Cash	3,120	1,116
Funds Held For Clients, Restricted Cash, Gross Unrealized Gains	0	0
IndividuallyMember
Funds Held for Clients
Gross Unrealized Losses	(99)	(11)
AggregateMember [Member]
Funds Held for Clients
Gross Unrealized Losses		(114)
Certificates of deposit
Funds Held for Clients
Amortized Cost	985	1,240
Gross Unrealized Gains	4	7
Gross Unrealized Losses	(1)	(4)
Aggregate Estimated Fair Value	988	1,243
Corporate debt securities
Funds Held for Clients
Amortized Cost	51,079	22,597
Gross Unrealized Gains	0	2
Gross Unrealized Losses	(2,110)	(76)
Aggregate Estimated Fair Value	48,969	22,523
Municipal bonds
Funds Held for Clients
Amortized Cost	5,310	7,825
Gross Unrealized Gains	0	3
Gross Unrealized Losses	(435)	(24)
Aggregate Estimated Fair Value	4,875	7,804
U.S. Government agency securities
Funds Held for Clients
Amortized Cost	500	500
Gross Unrealized Gains	0	0
Gross Unrealized Losses	(53)	(10)
Aggregate Estimated Fair Value	$ 447	$ 490

INVESTMENTS AND FAIR VALUE ME_6

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Funds Held For Clients (Details) - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021	Sep. 30, 2021
Debt Securities, Available-for-sale [Line Items]
Restricted Cash and Cash Equivalents	$ 126,690	$ 185,213	$ 157,303
Debt Securities, Available-for-sale, Current	7,215	5,559
Debt Securities, Available-for-sale, Noncurrent	48,064	26,501
Total funds held for clients	$ 181,969	$ 217,273

INVESTMENTS AND FAIR VALUE ME_7

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Investments Classified by Contractual Maturity Date (Details) $ in Thousands	Sep. 30, 2022 USD ($)
Fair Value Disclosures [Abstract]
One year or less	$ 7,215
After one year through five years	48,064
Available-for-sale debt securities total fair value	$ 55,279

GOODWILL AND OTHER INTANGIBLE_3

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands		3 Months Ended		9 Months Ended
	Jan. 01, 2022	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill		$ 86,011		$ 86,011		$ 86,011
Acquisition				0
Amortization of intangible assets		$ 3,350	$ 2,534	10,134	$ 7,590
Cost, Amortization				889	$ 1,135
Goodwill and Intangible Asset Impairment				$ 0
Finite-Lived Intangible Assets, Amortization Method				straight-line method	straight-line method
Finite-lived Intangible Assets Acquired				$ 2,687
Initial purchase price	$ 1,970

GOODWILL AND OTHER INTANGIBLE_4

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Goodwill $ in Thousands	Sep. 30, 2022 USD ($)
Schedule of Goodwill [Abstract]
Balance	$ 86,011
Balance	$ 86,011

GOODWILL AND OTHER INTANGIBLE_5

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	8 years 4 months 24 days	8 years 4 months 24 days
Intangible Asset, Gross	$ 132,223	$ 129,536
Intangible Asset, Accumulated Amortization	(61,985)	(50,963)
Intangible Asset, Net	70,238	$ 78,573
Finite-lived Intangible Assets Acquired	$ 2,687
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	8 years 10 months 24 days	8 years 8 months 12 days
Intangible Asset, Gross	$ 116,971	$ 114,611
Intangible Asset, Accumulated Amortization	(49,427)	(39,535)
Intangible Asset, Net	67,544	$ 75,076
Finite-lived Intangible Assets Acquired	$ 2,360
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	6 years 7 months 6 days	6 years 7 months 6 days
Intangible Asset, Gross	$ 12,001	$ 12,001
Intangible Asset, Accumulated Amortization	(9,987)	(9,098)
Intangible Asset, Net	2,014	$ 2,903
Finite-lived Intangible Assets Acquired	$ 0
Customer Lists
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	7 years 7 months 6 days	7 years 2 months 12 days
Intangible Asset, Gross	$ 1,339	$ 1,012
Intangible Asset, Accumulated Amortization	(880)	(864)
Intangible Asset, Net	459	$ 148
Finite-lived Intangible Assets Acquired	$ 327
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	3 years	3 years
Intangible Asset, Gross	$ 880	$ 880
Intangible Asset, Accumulated Amortization	(780)	(579)
Intangible Asset, Net	100	$ 301
Finite-lived Intangible Assets Acquired	$ 0
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	5 years 2 months 12 days	5 years 2 months 12 days
Intangible Asset, Gross	$ 1,032	$ 1,032
Intangible Asset, Accumulated Amortization	(911)	(887)
Intangible Asset, Net	121	$ 145
Finite-lived Intangible Assets Acquired	$ 0

GOODWILL AND OTHER INTANGIBLE_6

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Expected Amortization Expense - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of Expected Amortization Expense [Abstract]
Finite-Lived Intangible Asset, Expected Amortization, Year One	$ 13,600
Finite-Lived Intangible Asset, Expected Amortization, Year Two	13,339
Finite-Lived Intangible Asset, Expected Amortization, Year Three	12,554
Finite-Lived Intangible Asset, Expected Amortization, Year Four	9,442
Finite-Lived Intangible Asset, Expected Amortization, Year Five	7,267
Finite-Lived Intangible Asset, Expected Amortization, after Year Five	10,377
Intangible Asset, Net	70,238	$ 78,573
Lessee, Operating Lease, Liability, to be Paid, after Year Five	1,509
Finite-Lived Intangible Asset, Expected Amortization, Remainder of Fiscal Year	$ 3,659

NOTES PAYABLE - Narrative (Deta

NOTES PAYABLE - Narrative (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022	Aug. 31, 2022	Jul. 01, 2022	Jan. 01, 2022	Dec. 31, 2021	Sep. 30, 2021
NOTES PAYABLE (Details) [Line Items]
Debt instrument, fair value	$ 4,080	$ 4,080			$ 411		$ 2,223
Debt Issuance Costs, Gross, Current	210	210				$ 172
Long-term Debt, Gross	37,269	37,269				38,402
Second Asset Purchase Agreement [Member]
NOTES PAYABLE (Details) [Line Items]
Debt instrument, fair value						4,350
Notes Payable, Other Payables [Member]
NOTES PAYABLE (Details) [Line Items]
Long-term Debt, Gross	6,946	6,946				8,178
Subordinated Note
NOTES PAYABLE (Details) [Line Items]
Proceeds from indemnification claim			$ 190
Repayments of Debt	634
Payment withheld as security for indemnification claim				$ 232
Subordinated Note | Second Asset Purchase Agreement [Member]
NOTES PAYABLE (Details) [Line Items]
Debt instrument, fair value	600	600
StructuralCapital
NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	50,000	50,000
Loan Processing Fee		500
StructuralCapital | Notes Payable, Other Payables [Member]
NOTES PAYABLE (Details) [Line Items]
Long-term Debt, Gross	$ 30,323	$ 30,323				$ 30,224
Debt Instrument, Interest Rate, Stated Percentage	12%	12%

NOTES PAYABLE (Details) - Sched

NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Long-term Debt, Gross	$ 37,269	$ 38,402
Current portion of notes payable	3,064	1,907
Notes payable, net of current portion	31,367	33,120
Short-term Debt
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 3,274	2,079
Notes Payable, Other Payables [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Maturity Date, Description	7/1/2022 – 9/30/2026
Long-term Debt, Gross	$ 6,946	8,178
Long-term Debt
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Notes Payable	$ 33,995	36,323
Consolidated Entities [Domain] | Minimum [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	2%
Consolidated Entities [Domain] | Maximum [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3%
StructuralCapital | Notes Payable, Other Payables [Member]
NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Debt Instrument, Maturity Date, Description	10/1/2025
Debt Instrument, Interest Rate, Stated Percentage	12%
Long-term Debt, Gross	$ 30,323	$ 30,224

NOTES PAYABLE (Details) - Sch_2

NOTES PAYABLE (Details) - Schedule of Debt and Debt Issuance Costs - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of Debt and Debt Issuance Costs [Abstract]
Debt Issuance Costs and Debt Discount, current portion	$ (210)	$ (172)
Notes payable, net of current portion	3,064	1,907
Notes payable, net of current portion	(2,628)	(3,203)
Notes payable, net of current portion	31,367	33,120
Long-term Debt, Gross	37,269	38,402
Total Debt Issuance Costs and Debt Discount	(2,838)	(3,375)
Total notes payable	34,431	35,027
NOTES PAYABLE (Details) [Line Items]
Debt Issuance Costs, Gross, Current	$ 210	$ 172

NOTES PAYABLE (Details) - Sch_3

NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Sep. 30, 2022	Dec. 31, 2021
Schedule of Maturities of Long-term Debt [Abstract]
Long-Term Debt, Maturity, Year One	$ 3,043
Long-Term Debt, Maturity, Year Two	6,367
Long-Term Debt, Maturity, Year Three	6,330
Long-Term Debt, Maturity, Year Four	21,298
Long-term Debt, Gross	37,269	$ 38,402
Long-Term Debt, Maturity, Remainder of Fiscal Year	$ 231

CONTRACTS WITH CUSTOMERS AND _2

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Contract with Customer, Asset, Allowance for Credit Loss	$ 2,751		$ 2,751		$ 2,210
Amortization of Deferred Sales Commissions	412	$ 424	1,192	$ 963
Deferred Revenue, Revenue Recognized	156	$ 460	3,362	$ 4,308
Revenue, Remaining Performance Obligation, Amount	$ 26,509		$ 26,509
Revenue, Remaining Performance Obligation, Percentage	82%		82%
Accrued Sales Commission	$ 5,875		$ 5,875		$ 4,684
Customer Concentration Risk [Member]
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Concentration Risk, Benchmark Description			No customers represented more than 10% of our net accounts receivable balance as of September 30, 2022 and December 31, 2021, respectively.
Revenue Benchmark [Member]
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) [Line Items]
Concentration Risk, Benchmark Description			During the three and nine months ended September 30, 2022 and 2021, there were no customers that individually represented 10% or more of consolidated revenue.

LEASES (Details)

LEASES (Details)	Sep. 30, 2022	Dec. 31, 2021
LEASES (Details) [Line Items]
Operating Lease, Weighted Average Discount Rate, Percent	8%
Operating Lease, Weighted Average Remaining Lease Term	5 years	5 years
Minimum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Maximum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	10 years

LEASES (Details) - Rent Expense

LEASES (Details) - Rent Expense Components - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Rent Expense Components [Abstract]
Operating lease cost	$ 610	$ 496	$ 1,759	$ 1,610
Sublease income	(15)	(11)	(84)	(32)
Net rent expense	$ 595	$ 485	$ 1,675	$ 1,578

LEASES (Details) - Lessee, Oper

LEASES (Details) - Lessee, Operating Lease, Disclosure - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Cash paid for amounts included in the measurement of lease liabilities:
Operating cash outflows from operating leases	$ 1,561	$ 1,740
Non-cash operating activities:
Operating lease assets obtained in exchange for new operating lease liabilities	$ 2,221	$ 1,279
Minimum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	1 year
Maximum [Member]
LEASES (Details) [Line Items]
Lessee, Operating Lease, Term of Contract	10 years

LEASES (Details) - Lessee, Op_2

LEASES (Details) - Lessee, Operating Lease, Liability, Maturity $ in Thousands	Sep. 30, 2022 USD ($)
Lessee, Operating Lease, Liability, Maturity [Abstract]
Lessee, Operating Lease, Liability, to be Paid, Year One	$ 2,267
Lessee, Operating Lease, Liability, to be Paid, Year Two	2,150
Lessee, Operating Lease, Liability, to be Paid, Year Three	1,765
Lessee, Operating Lease, Liability, to be Paid, Year Four	1,230
Lessee, Operating Lease, Liability, to be Paid, Year Five	1,204
Lessee, Operating Lease, Liability, to be Paid, after Year Five	1,509
Lessee, Operating Lease, Liability, to be Paid, Total	10,684
Lessee, Operating Lease, Liability, Undiscounted Excess Amount	(2,090)
Operating Lease, Liability	8,594
Lessee, Operating Lease, Liability, to be Paid, Remainder of Fiscal Year	$ 559

SHARE-BASED COMPENSATION (Detai

SHARE-BASED COMPENSATION (Details) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021
Share-Based Payment Arrangement [Abstract]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		(9)
Share-based compensation	$ 799	$ 714	$ 2,341	$ 2,124
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Issued During Period, Shares, Restricted Stock Award, Net of Forfeitures	22	93
Share-based Payment Arrangement, Expense (in Dollars)			$ 2,342
2018 Plan
Share-Based Payment Arrangement [Abstract]
Shares available for issuance	4,350		4,350
Options Outstanding	2,285		2,285
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,439		1,439
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,439		1,439
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	4,350		4,350
Options Outstanding	2,285		2,285

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - shares	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2021
Equity Option
NET LOSS PER SHARE (Details) [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,285,000	2,040,000

NET LOSS PER SHARE (Details) -

NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended					9 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021
Earnings Per Share [Abstract]
Net income (loss)	$ (4,533)	$ (5,860)	$ (3,017)	$ 5,328	$ (1,598)	$ (13,410)	$ 7,494
Weighted average shares of common stock outstanding, basic (in shares)	20,219			19,182		20,092	19,083
Weighted average shares of common stock outstanding, diluted (in shares)	20,219			19,330		20,092	19,243
Basic loss per share (in Dollars per share)	$ (0.22)			$ 0.28		$ (0.67)	$ 0.39
Diluted loss per share (in Dollars per share)	$ (0.22)			$ 0.28		$ (0.67)	$ 0.39

Uncategorized Items - asur-2022

Label	Element	Value
Payments to Acquire Businesses, Net of Cash Acquired	us-gaap_PaymentsToAcquireBusinessesNetOfCashAcquired	$ 763,000