Asure Software (ASUR) 10-Q 14 Aug 17 2017 Q2 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	6 Months Ended
	Jun. 30, 2017	Aug. 11, 2017
Document and Entity Information [Abstract]
Entity Registrant Name	ASURE SOFTWARE INC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		12,421,196
Amendment Flag	false
Entity Central Index Key	884,144
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 30, 2017
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 30,419	$ 12,767
Accounts and note receivable, net of allowance for doubtful accounts of $495 and $338 at June 30, 2017 and December 31, 2016, respectively	13,050	8,108
Inventory	491	487
Prepaid expenses and other current assets	2,273	1,256
Total current assets before funds held for clients	46,233	22,618
Funds held for clients	28,427	22,981
Total current assets	74,660	45,599
Restricted cash	200	0
Property and equipment, net	3,065	1,878
Goodwill	75,510	26,259
Intangible assets, net	34,576	12,048
Other assets	477	39
Total assets	188,488	85,823
Current liabilities:
Current portion of notes payable, net of debt issuance cost and debt discount	8,094	5,455
Accounts payable	1,892	1,576
Accrued compensation and benefits	1,929	1,192
Other accrued liabilities	2,051	936
Deferred revenue	11,029	9,252
Total current liabilities before client fund obligations	24,995	18,411
Client fund obligations	28,427	22,981
Total current liabilities	53,422	41,392
Long-term liabilities:
Deferred revenue	1,408	769
Notes payable, net of current portion of debt issuance cost and debt discount	68,239	24,581
Other liabilities	161	835
Total long-term liabilities	69,808	26,185
Total liabilities	123,230	67,577
Stockholders’ equity:
Preferred stock, $.01 par value; 1,500 shares authorized; none issued or outstanding	0	0
Common stock, $.01 par value; 22,000 shares authorized; 12,754 and 8,901 shares issued, 12,370 and 8,517 shares outstanding at June 30, 2017 and December 31, 2016, respectively	128	89
Treasury stock at cost, 384 shares at June 30, 2017 and December 31, 2016	(5,017)	(5,017)
Additional paid-in capital	344,970	295,044
Accumulated deficit	(274,771)	(271,875)
Accumulated other comprehensive income (loss)	(52)	5
Total stockholders’ equity	65,258	18,246
Total liabilities and stockholders’ equity	$ 188,488	$ 85,823

CONDENSED CONSOLIDATED BALANCE3

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Allowance for doubtful accounts (in Dollars)	$ 495	$ 338
Preferred stock par value (in Dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	1,500	1,500
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in Dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	22,000	22,000
Common stock, shares issued	12,754	8,901
Common stock, shares outstanding	12,370	8,517
Treasury stock, shares	384	384

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME (LOSS) (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Revenues:
Cloud revenue	$ 8,826	$ 5,389	$ 16,662	$ 9,251
Hardware revenue	1,560	1,275	2,648	1,968
Maintenance and support revenue	1,165	1,192	2,098	2,431
On premise software license revenue	281	458	450	598
Professional services revenue	1,048	1,350	1,749	2,138
Total revenues	12,880	9,664	23,607	16,386
Cost of sales	2,826	2,176	5,264	3,906
Gross margin	10,054	7,488	18,343	12,480
Operating expenses
Selling, general and administrative	8,784	5,480	15,827	10,513
Research and development	836	645	1,605	1,456
Amortization of intangible assets	1,042	626	1,889	1,003
Total operating expenses	10,662	6,751	19,321	12,972
Income (loss) from operations	(608)	737	(978)	(492)
Other income (loss)
Interest expense and other	(1,088)	(559)	(1,635)	(840)
Total other loss	(1,088)	(559)	(1,635)	(840)
Income (loss) from operations before income taxes	(1,696)	178	(2,613)	(1,332)
Income tax provision	(141)	(42)	(283)	(86)
Net income (loss)	(1,837)	136	(2,896)	(1,418)
Other comprehensive income (loss)
Foreign currency gain (loss)	(23)	81	(57)	116
Other comprehensive income (loss)	$ (1,860)	$ 217	$ (2,953)	$ (1,302)
Basic and diluted net income (loss) per share
Basic (in Dollars per share)	$ (0.18)	$ 0.02	$ (0.31)	$ (0.23)
Diluted (in Dollars per share)	$ (0.18)	$ 0.02	$ (0.31)	$ (0.23)
Weighted average basic and diluted shares
Basic (in Shares)	9,980,000	6,294,000	9,307,000	6,292,000
Diluted (in Shares)	9,980,000	6,429,000	9,307,000	6,292,000

CONDENSED CONSOLIDATED STATEME5

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (2,896)	$ (1,418)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation and amortization	2,553	1,706
Provision for doubtful accounts	150	10
Share-based compensation	225	106
Changes in operating assets and liabilities:
Accounts receivable	(3,486)	(1,059)
Inventory	(2)	268
Prepaid expenses and other assets	(891)	86
Accounts payable	(244)	(316)
Accrued expenses and other long-term obligations	9	397
Deferred revenue	973	(864)
Net cash used in operating activities	(3,609)	(1,084)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions net of cash acquired	(43,698)	(12,000)
Purchases of property and equipment	(782)	(24)
Collection of note receivable	0	64
Net change in funds held for clients	3,657	(8,106)
Net cash used in investing activities	(40,823)	(20,066)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable	45,777	15,335
Payments on notes payable	(6,391)	(3,274)
Debt financing fees	(1,433)	(438)
Payments on capital leases	(91)	(106)
Net proceeds from issuance of common stock	27,916	528
Net change in client fund obligations	(3,602)	8,106
Net cash provided by financing activities	62,176	20,151
Effect of foreign exchange rates	(92)	124
Net increase (decrease) in cash and cash equivalents	17,652	(875)
Cash and cash equivalents at beginning of period	12,767	1,158
Cash and cash equivalents at end of period	30,419	283
Cash paid for:
Interest	889	456
Non-cash Investing and Financing Activities:
Subordinated notes payable –acquisitions	8,165	6,000
Equity issued in connection with acquisitions	$ 21,825	$ 0

NOTE 1 - THE COMPANY AND BASIS

NOTE 1 - THE COMPANY AND BASIS OF PRESENTATION	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 – THE COMPANY AND BASIS OF PRESENTATION Asure Software, Inc. (“Asure”, the “Company”, “we” and “our”), a Delaware corporation, is a provider of cloud-based software-as-a-service (“SaaS”) time and labor management and Agile Workplace management solutions that enable organizations to manage their office environments as well as their human resource and payroll processes effectively and efficiently. Asure develops, markets, sells and supports its offerings worldwide through its principal office in Austin, Texas and through additional offices in Tampa, Florida, Traverse City, Michigan and London, United Kingdom. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with the rules and regulations of the Securities and Exchange Commission and accordingly, they do not include all information and footnotes required under U.S. generally accepted accounting principles 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 June 30, 2017, the results of operations for the three and six months ended June 30, 2017 and 2016, and the cash flows for the six months ended June 30, 2017 and 2016. You should read these condensed consolidated financial statements in conjunction with our audited consolidated financial statements and notes thereto filed with the Securities and Exchange Commission in our annual report on Form 10-K for the fiscal year ended December 31, 2016. The results for the interim periods are not necessarily indicative of results for a full fiscal year.

NOTE 2 - SIGNIFICANT ACCOUNTING

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash deposits and highly liquid investments with an original maturity of three months or less when purchased. RESTRICTED CASH Restricted cash represents a certificate of deposit held in a cash collateral account as required by our operating lease for iSystems, LLC, which we acquired in May 2017. See Note 6- Acquisitions for further detail of the acquisition. LIQUIDITY As of June 30, 2017, Asure’s principal sources of liquidity consisted of approximately $30,419 of cash and cash equivalents, future cash generated from operations and $4,521 available for borrowing under our Wells Fargo revolver discussed in Note 6 – Notes Payable. We believe that we have and/or will generate sufficient cash for our short- and long-term needs, including meeting the requirements of our term loan, and the related debt covenant requirements. We continue to seek reductions in our expenses as a percentage of revenue on an annual basis and thus may utilize our cash balances in the short-term to reduce long-term costs. Based on current internal projections, we believe that we have and/or will generate sufficient cash for our operational needs, including any required debt payments, for at least the next twelve months from the issuance of the condensed consolidated financial statements. Management is focused on growing our existing product offering, as well as our customer base, to increase our recurring revenues. We have made and will continue to explore additional strategic acquisitions. We expect to fund any future acquisitions with equity, available cash, future cash from operations, or debt from outside sources. We cannot assure that we can grow our cash balances or limit our cash consumption and thus maintain sufficient cash balances for our planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. We may need to raise additional capital in the future. However, we cannot assure that we will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that we have sufficient capital and liquidity to fund and cultivate the growth of our current and future operations for at least the next twelve months from the issuance of these financial statements and to maintain compliance with the terms of our debt agreements and related covenants or to obtain compliance through debt repayments made with the available cash on hand or anticipated for receipt in the ordinary course of operations. RECENT ACCOUNTING STANDARDS Recently Adopted Standards In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, “Simplifying the Measurement of Inventory”. Inventory within the scope of this update is required to be measured at the lower of its cost or net realizable value, with net realizable value being the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This ASU is effective prospectively for fiscal years and interim periods beginning after December 15, 2016, with early adoption permitted. We adopted the provisions of ASU 2015-11 on January 1, 2017. This adoption did not have any impact on our consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, “Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting.”. The purpose of ASU 2016-09 is to simplify the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification of such activity on the statement of cash flows. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, including interim periods within that year. Prospective, retrospective, or modified retrospective application may be used dependent on the specific requirements of the amendments within ASU 2016-09. Effective January 1, 2017, the Company adopted ASU 2016-09 on a prospective basis. As such, prior periods have not been adjusted. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment (Topic 350)”, which eliminates Step 2 from the goodwill impairment test. ASU 2017-04 is effective for annual and interim periods in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed after January 1, 2017 and should be applied prospectively. We adopted the provisions of ASU 2017-04 on January 1, 2017. The adoption did not have any impact on our consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 806): Clarifying the Definition of a Business”, which provides guidance in evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting, including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for public companies for fiscal years beginning after December 15, 2017. We adopted this standard early as of January 1, 2017 as permitted under the standard. The adoption did not have any impact on our consolidated financial statements. Standards Yet To Be Adopted In May 2014, the FASB issued FASB ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in ASC 605, “Revenue Recognition”. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance provides a five-step process to achieve that core principle. ASU 2014-09 requires disclosures enabling users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Additionally, qualitative and quantitative disclosures are required about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. In August 2015, the FASB issued FASB ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date”, which deferred the effective date of ASU 2014-09 by one year. ASU 2014-09 is now effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, using one of two retrospective application methods. Early application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. In March 2016, the FASB issued FASB ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)”. ASU 2016-08 clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing.” ASU 2016-10 clarifies the implementation guidance in Topic 606 for identifying performance obligations and determining when to recognize revenue on licensing agreements for intellectual property. In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” that provide guidance on assessing collectability, presentation of sales taxes, noncash consideration, and completed contracts and contract modifications at transition. In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers” which affects thirteen narrow aspects of the guidance. We are currently evaluating the effect that the adoption of ASU 2014 -09, ASU 2015-14, ASU 2016-08, ASU 2016- 10, ASU 2016-11, ASU 2016-12 and ASU 2016-20 will have on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. The core principle of the standard is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in its statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. We will be required to adopt the new standard in the first quarter of 2019. We are currently evaluating the impact ASU 2016-02 will have on our consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” which eliminates the diversity in practice related to eight cash flow classification issues. This ASU is effective for on January 1, 2018 with early adoption permitted. We believe its adoption will not significantly impact our consolidated financial statements. In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash,” which requires the change in restricted cash or cash equivalents to be included with other changes in cash and cash equivalents in the statement of cash flows. The ASU is effective for fiscal years beginning after December 15, 2017, with early adoption permitted. We believe its adoption will not significantly impact our consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, “Compensation – Stock Compensation (Topic 718) Scope of Modification Accounting,” which clarifies when to account for a change in the terms or conditions of a share-based payment award as a modification. ASU 2017-09 requires modification accounting only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. ASU 2017-09 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. We do not expect the adoption of this accounting standard to have a material impact on our financial position, results of operations, cash flows, or presentation thereof. CONTINGENCIES Although Asure has been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of June 30, 2017, we were not party to any pending legal proceedings.

NOTE 3 - FAIR VALUE MEASUREMENT

NOTE 3 - FAIR VALUE MEASUREMENTS	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE 3 – FAIR VALUE MEASUREMENTS Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures ASC 820 establishes a three-tier fair value hierarchy, which is based on the reliability of the inputs used in measuring fair values. These tiers include: Level 1: Quoted prices in active markets for identical Level 2: Quoted prices in active markets for similar 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 measured at fair value on a recurring basis as of June 30, 2017 and December 31, 2016, respectively: Fair Value Measure at June 30, 2017 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable June 30, Market Inputs Inputs Description 2017 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 30,419 $ 30,419 $ - $ - Total $ 30,419 $ 30,419 $ - $ - Fair Value Measure at December 31, 2016 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable December 31, Market Inputs Inputs Description 2016 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 12,767 $ 12,767 $ - $ - Total $ 12,767 $ 12,767 $ - $ -

NOTE 4 - ACQUISITIONS

NOTE 4 - ACQUISITIONS	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block Supplement [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	NOTE 4 – ACQUISITIONS 2017 Acquisitions In January 2017, we closed three strategic acquisitions: Personnel Management Systems, Inc., a provider of outsourced HR solutions; Corporate Payroll, Inc. (Payroll Division), a provider of payroll services; and Payroll Specialties NW, Inc., a provider of payroll services. In May 2017, we closed two strategic acquisitions: iSystems, LLC and Compass HRM. iSystems LLC, through its flagship product, Evolution HCM, offers payroll, tax management and HR software combined with comprehensive back-end service bureau tools to service providers across the United States. Tampa-based Compass HRM is a current reseller of our HCM offering (formerly Mangrove), which provides human resources solutions that enhance organizations, people, and profits through payroll and HR solutions. The acquisition of Compass HRM expands our reach in the Southeast, particularly Florida. Stock Purchase Agreement In January 2017, we closed on the acquisition of all of the outstanding shares of common stock (the “Shares”) of Personnel Management Systems, Inc., a Washington corporation (“PMSI”), pursuant to a Stock Purchase Agreement (the “Stock Purchase Agreement”), among us, PMSI, the sellers identified therein, and the stockholders’ representative named therein. The aggregate consideration for the Shares consisted of (i) $3,875 in cash and (ii) a subordinated promissory note (the “PMSI Note”) in the principal amount of $1,125 subject to adjustment as provided in the Stock Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The PMSI Note bears interest at an annual rate of 2.0% and matures on April 30, 2018. The entire unpaid principal and all accrued interest under the PMSI Note is payable at maturity. The Stock Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Asset Purchase Agreement In January 2017, we closed on the acquisition of substantially all the assets of Corporate Payroll, Inc., an Ohio corporation (“CPI”), relating to its payroll service bureau business, pursuant to an Asset Purchase Agreement (the “CPI Asset Purchase Agreement”). The aggregate consideration for the assets consisted of (i) $1,500 in cash, (ii) a subordinated promissory note (the “CPI Note”) in the principal amount of $500 and (iii) 112,166 shares of our common stock valued at $1,000, subject to adjustment as provided in the CPI Asset Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The CPI Note bears no interest and matures on April 30, 2018. The entire unpaid principal under the CPI Note is payable at maturity. The recipient of the shares of our common stock entered into a six month lock-up agreement with us. The CPI Asset Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Asset Purchase Agreement In January 2017, we closed on the acquisition of substantially all the assets of Payroll Specialties NW, Inc., an Oregon corporation (“PSNW”), pursuant to an Asset Purchase Agreement (the “PSNW Asset Purchase Agreement”). The aggregate consideration for the assets consisted of (i) $3,010 in cash and (ii) a subordinated promissory note (the “PSNW Note”) in the principal amount of $600, subject to adjustment as provided in the PSNW Asset Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The PSNW Note bears interest at an annual rate of 2.0% and matures on April 30, 2018. The entire unpaid principal and all accrued interest under the PSNW Note is payable at maturity. The PSNW Asset Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Equity Purchase Agreement In May 2017, we entered into an equity purchase agreement (the “Equity Purchase Agreement”) with iSystems Holdings, LLC, a Delaware limited liability company (“Seller”), and iSystems Intermediate Holdco, Inc., a Delaware corporation (“iSystems”), pursuant to which we acquired 100% of the outstanding equity interests of iSystems for an aggregate purchase price of $55,000, subject to adjustment as provided in the Equity Purchase Agreement. The aggregate purchase price consists of (i) $32,000 in cash, subject to adjustment, (ii) a secured subordinated promissory note (“iSystems Note”) in the principal amount of $5,000, subject to adjustment, and (iii) 1,526,332 shares of unregistered common stock valued at $18,000 based on a volume-weighted average of the closing prices of our common stock during a 90-day period. The iSystems Note bears interest at an annual rate of 3.5% and matures on May 25, 2019. The unpaid principal and all accrued interest under the promissory note is payable in two installments of $2.5 million on May 25, 2018 and May 25, 2019, subject to adjustment. The Equity Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. To finance the iSystems acquisition, we amended and restated our existing credit agreement with Wells Fargo Bank, National Association, as administrative agent (the “Restated Credit Agreement”) to add an additional term loan in the amount of approximately $40,000, of which we borrowed approximately $32,000 to complete the iSystems acquisition. See Note 6- Notes Payable for further detail. In connection with the iSystems acquisition, we also entered into an investor rights agreement (the “Investor Rights Agreement”) with the Seller. Pursuant to the terms of the Investor Rights Agreement, until May 2018, the holders of the registrable securities received in connection with the acquisition have agreed not to directly or indirectly transfer, sell, make any short sale or otherwise dispose of any of our equity securities and not to vote any of our equity securities or solicit proxies other than in favor of each director that our board recommends for election, against any director that our board has not nominated for election, and in accordance with the recommendation of our board on any other matters, subject to certain exceptions. In addition, under the Investor Rights Agreement, holders of the registrable securities have demand registration rights which allow a registration statement to be filed on or about March 31, 2018 and piggyback registration rights which become effective in May 2018. In addition, under the terms of the Investor Rights Agreement, such holders have the right to nominate one director to our board of directors until the first date that the holders of the registrable securities no longer hold more than the lesser of (x) 5% of our outstanding common stock (as equitably adjusted for any stock splits, stock combinations, reorganizations, exchanges, merger, recapitalizations or similar transaction after the date hereof) and (y) 90% of the shares of our common stock held by such holders as of May 25, 2017. The director nominee appointed by the holders is Daniel Gill. Our board appointed him to serve as a director on June 6, 2017. Mr. Gill is a founder and a co-managing partner of Silver Oak Services Partners, a private equity firm. In 2014 Silver Oak acquired iSystems, LLC (currently, a wholly owned subsidiary of iSystems) and Mr. Gill served on the board of directors of iSystems, LLC. Stock Purchase Agreement In May 2017, we entered into a stock purchase agreement (the “Stock Purchase Agreement”) with Compass HRM, Inc. (“Compass”) and the sellers and seller representative named therein, pursuant to which the sellers sold 100% of the outstanding shares of capital stock of Compass to us for an aggregate purchase price of $6,000, subject to adjustment as provided in the Stock Purchase Agreement. The aggregate purchase price consists of $4,500 in cash and a subordinated promissory note (“Compass Note”) in the principal amount of $1,500, subject to adjustment. The Compass Note bears interest at an annual rate of 2.0% and matures on May 25, 2022. The Compass Note is payable in five annual installments of $300 on the anniversary of the closing date, subject to adjustment. Compass is headquartered in Tampa, Florida, and provides cloud-based human resource management software, including payroll, benefits, time and attendance, and performance management. To finance the Compass acquisition, we incurred approximately $4,500 of additional indebtedness pursuant to an additional term loan under our Restated Credit Agreement. See Note 6 –Notes Payable for further details. Purchase Price Allocation Following is the purchase price allocation for the 2017 acquisitions. We recorded the transactions using the acquisition method of accounting and recognized assets and liabilities assumed at their fair value as of the dates of acquisitions. The $24,628 of intangible assets subject to amortization consist of $21,505 allocated to Customer Relationships, $1,521 for Trade Names, $1,010 for Developed Technology, and $592 for Noncompete. To value the Trade Names, we employed the relief from royalty method under the market approach. For the Noncompetes, we employed a form of the income approach which analyzes the Company’s profitability with these assets in place, in contrast to the Company’s profitability without them. For the Customer Relationships and Developed Technology, we employed a form of the excess earnings method, which is a form of the income approach. The discount rate used in valuing these assets ranged from 14.0% to 17.0%, which reflects the risk associated with the intangible assets related to the other assets and the overall business operations to us. We estimated the fair values of the Trade Names using the relief from royalty method based upon a 1.7% royalty rate. The Company believes significant synergies are expected to arise from this strategic acquisition. This factor contributed to a purchase price that was in excess of the fair value of the net assets acquired and, as a result, the Company recorded goodwill. A portion of acquired goodwill will be deductible for tax purposes. We based the allocations on fair values at the date of acquisition: Assets Acquired CPI PMSI PSNW iSystems Compass Total Cash & cash equivalents $ 126 131 53 211 207 728 Accounts receivable 22 347 111 951 241 1,672 Restricted cash - - - 200 - 200 Fixed assets - 130 7 681 38 856 Other assets - 17 17 699 33 766 Funds held for clients 2,809 - 6,294 - - 9,103 Goodwill 1,190 2,247 1,579 42,096 1,929 49,041 Intangibles 1,563 2,646 1,879 15,070 3,470 24,628 Total assets acquired $ 5,710 5,518 9,940 59,908 5,918 86,994 Liabilities assumed Accounts payable 51 19 28 392 65 555 Accrued other liabilities - 191 40 791 45 1,067 Deferred revenue - 370 - 1,073 - 1,443 Client fund obligations 2,754 - 6,294 - - 9,048 Total liabilities assumed 2,805 580 6,362 2,256 110 12,113 Net assets acquired $ 2,905 4,938 3,578 57,652 5,808 74,881 The following is a reconciliation of the purchase price to the fair value of net assets acquired at the date of acquisition: CPI PMSI PSNW iSystems Compass Total Purchase price $ 3,000 5,000 3,610 55,000 6,000 72,610 Working capital adjustment - - - 45 (39 ) 6 Adjustment to fair value of Asure’s stock issued (54 ) - - 2,880 - 2,826 Debt discount (41 ) (62 ) (32 ) (273 ) (153 ) (561 ) Fair value of net assets acquired $ 2,905 4,938 3,578 57,652 5,808 74,881 Transaction costs for the 2017 acquisitions were $1,234 and were expensed as incurred and included in selling, general and administrative expenses. 2016 Acquisition Through the stock and asset purchases described below, we have entered into the human resource management, payroll processing and benefits administration services businesses, which we intend to integrate into our existing AsureForce® product line. Stock Purchase Agreement In March 2016, we acquired all of the issued and outstanding shares of common stock (the “Shares”) of Mangrove Employer Services, Inc. of Tampa, Florida (“Mangrove”). Pursuant to this stock purchase, we acquired the payroll division of Mangrove, which is engaged in the human resource management and payroll processing businesses. The aggregate consideration for the Shares consisted of (i) $11,348 in cash, a portion of which was used to pay certain obligations of Mangrove and (ii) a secured subordinated promissory note (the “Note”) in the principal amount of $6,000, subject to adjustment as provided in the Stock Purchase Agreement. We funded the cash payment with proceeds from our credit agreement with Wells Fargo. The Note was paid in full in the first quarter of 2017. The Stock Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Details regarding the financing of the acquisition are described in the below Notes Payable table. Transaction costs for this acquisition were $706 and we expensed them as incurred and included in selling, general and administrative expenses. Asset Purchase Agreement In March 2016, we also acquired substantially all the assets of Mangrove COBRAsource Inc., a benefits administration services business which then was a wholly owned subsidiary of Mangrove. The aggregate consideration for the assets was $1,036, which Mangrove COBRAsource applied to pay off certain loan balances. The Asset Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Purchase Price Allocation Following is the purchase price allocation for the acquisition of Mangrove. We recorded the transaction using the acquisition method of accounting and recognized assets and liabilities assumed at their fair value as of the date of acquisition. The $8,700 of intangible assets subject to amortization consist of $1,200 allocated to Customer Relationships, $6,900 in Developed Technology and $600 for Trade Names. We estimated the fair value of the Customer Relationships and Developed Technology using the excess earnings method, a form of the income approach. We discounted cash flow projections using a rate of 18.1%, which reflects the risk associated with the intangible asset related to the other assets and the overall business operations to us. We estimated the fair value of the Trade Names using the relief from royalty method based upon a 1.2% royalty rate for the payroll division and 0.5% for the benefits administration services business. The Company believes significant synergies are expected to arise from this strategic acquisition. This factor contributed to a purchase price that was in excess of the fair value of the net assets acquired and, as a result, the Company recorded goodwill. A portion of acquired goodwill will be deductible for tax purposes. We based the allocations on fair values at the date of acquisition: Amount Assets acquired Accounts receivable $ 523 Funds held for clients 16,419 Fixed assets 258 Other assets 28 Goodwill 9,016 Intangibles 8,700 Total assets acquired $ 34,944 Liabilities assumed Accounts payable 64 Accrued other liabilities 461 Client fund obligations 16,419 Total liabilities assumed $ 16,944 Net assets acquired $ 18,000 Unaudited Pro Forma Financial Information The following unaudited summary of pro forma combined results of operation for the three and six months ended June 30, 2017 and 2016 gives effect to the acquisitions of Mangrove, PMSI, iSystems and Compass and the acquisition of assets of COBRAsource, PSNW and CPI as if we had completed them on January 1, 2016. This pro forma summary does not reflect any operating efficiencies, cost savings or revenue enhancements that we may achieve by combining operations. In addition, we have not reflected certain non-recurring expenses, such as legal expenses and other transactions expenses for the first 12 months after the acquisition, in the pro forma summary. We present this pro forma summary for informational purposes only and it is not necessarily indicative of what our actual results of operations would have been had the acquisitions taken place as January 1, 2016, nor is it indicative of future consolidated results of operations. FOR THE THREE MONTHS ENDED FOR THE THREE MONTHS ENDED JUNE 30, JUNE 30, 2017 2016 Revenues $ 14,965 $ 15,314 Net loss $ (1,031 ) $ (1,631 ) Net loss per common share: Basic and diluted $ (0.09 ) (0.21 ) Weighted average shares outstanding: Basic and diluted 10,886 7,932 FOR THE SIX MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, 2017 2016 Revenues $ 29,955 $ 30,512 Net loss $ (2,351 ) $ (3,635 ) Net loss per common share: Basic and diluted $ (0.22 ) $ (0.46 ) Weighted average shares outstanding: Basic and diluted $ 10,523 $ 7,930

NOTE 5 - GOODWILL AND OTHER INT

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 5 – GOODWILL AND OTHER INTANGIBLE ASSETS Asure accounted for its historical acquisitions in accordance with ASC 805, Business Combinations In accordance with ASC 350, Intangibles-Goodwill and Other, The following table summarizes the changes in our goodwill: Balance at December 31, 2016 $ 26,259 Goodwill recognized upon acquisitions of PMSI, CPI, PSNW, iSystems and Compass 49,041 Adjustment to Goodwill associated with acquisition of Mangrove 207 Foreign exchange adjustment to goodwill 3 Balance at June 30, 2017 $ 75,510 The gross carrying amount and accumulated amortization of our intangible assets as of June 30, 2017 and December 31, 2016 are as follows: June 30, 2017 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 11.8 $ 11,925 $ (4,148 ) $ 7,777 Customer Relationships 7.5 35,516 (11,480 ) 24,036 Reseller Relationships 7.0 853 (701 ) 152 Trade Names 14.8 2,815 (749 ) 2,066 Noncompete 2.9 592 (47 ) 545 8.8 $ 51,701 $ (17,125 ) $ 34,576 December 31, 2016 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 12.7 $ 10,915 $ (3,408 ) $ 7,507 Customer Relationships 7.3 14,011 (10,270 ) 3,741 Reseller Relationships 7.0 853 (640 ) 213 Trade Names 14.5 1,294 (707 ) 587 9.8 $ 27,073 $ (15,025 ) $ 12,048 We record amortization expense using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses for the three months ended June 30, 2017 and 2016 were $1,042 and $626, respectively, included in Operating Expenses. Amortization expenses recorded in Cost of Sales were $107 and $106 for the three months ended June 30, 2017 and 2016, respectively. Amortization expenses for the six months ended June 30, 2017 and 2016 were $1,889 and $1,003 included in Operating Expenses, and $213 and $213, respectively, included in Cost of Sales. The following table summarizes the future estimated amortization expense relating to our intangible assets as of June 30, 2017: Calendar Years 2017 (July to December) $ 2,868 2018 5,385 2019 4,612 2020 3,784 2021 3,848 Thereafter 14,079 $ 34,576

NOTE 6 - NOTES PAYABLE

NOTE 6 - NOTES PAYABLE	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 6 – NOTES PAYABLE The following table summarizes our outstanding debt as of the dates indicated: Notes Payable Maturity Stated Interest Rate Balance as of June 30, 2017 Balance as of December 31, 2016 Subordinated Notes Payable- Mangrove acquisition 3/18/2018 3.50 % $ - $ 6,000 Subordinated Notes Payable- PMSI acquisition 4/30/2018 2.00 % 1,125 - Subordinated Notes Payable- CPI acquisition 4/30/2018 - % 500 - Subordinated Notes Payable- PSNW acquisition 3/31/2018 2.00 % 600 - Subordinated Notes Payable- iSystems acquisition 5/25/2019 3.50 % 5,000 - Subordinated Notes Payable- Compass acquisition 5/25/2022 2.0 % 1,500 - Term Loan – Wells Fargo Syndicate Partner 5/25/2022 9.53 % 35,000 - Term Loan - Wells Fargo 5/25/2022 4.53 % 35,000 24,715 Total Notes Payable $ 78,725 $ 30,715 Short-term notes payable $ 8,525 $ 5,455 Long-term notes payable $ 70,200 $ 25,260 The following table summarizes the debt issuance costs as of the dates indicated: Notes Payable Gross Notes Payable at June 30, 2017 Debt Issuance Costs and Debt Discount Net Notes Payable at June 30, 2017 Notes payable, current portion $ 8,525 $ (431 ) $ 8,094 Notes payable, net of current portion 70,200 (1,961 ) 68,239 Total Notes Payable $ 78,725 $ (2,392 ) $ 76,333 Notes Payable Gross Notes Payable at December 31, 2016 Debt Issuance Costs and Debt Discount Net Notes Payable at December 31, 2016 Notes payable, current portion $ 5,455 $ - $ 5,455 Notes payable, net of current portion 25,260 (679 ) 24,581 Total Notes Payable $ 30,715 $ (679 ) $ 30,036 The following table summarizes the future principal payments related to our outstanding debt: Year Ended Gross Amount December 31, 2017 (July to December) $ 1,750 December 31, 2018 8,525 December 31, 2019 6,300 December 31, 2020 3,800 December 31, 2021 3,800 Thereafter 54,550 Gross Notes Payable $ 78,725 Subordinated Notes Payable- PMSI Acquisition In January 2017, we acquired all of the outstanding shares of common stock (the “Shares”) of Personnel Management Systems, Inc., a Washington corporation (“PMSI”), pursuant to a Stock Purchase Agreement (the “Stock Purchase Agreement”). The aggregate consideration for the Shares consisted of (i) $3,875 in cash and (ii) a subordinated promissory note (the “PMSI Note”) in the principal amount of $1,125 subject to adjustment as provided in the Stock Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The PMSI Note bears interest at an annual rate of 2.0% and matures on April 30, 2018. The entire unpaid principal and all accrued interest under the PMSI Note is payable at maturity. Subordinated Notes Payable- CPI Acquisition In January 2017, we acquired substantially all the assets of Corporate Payroll, Inc., an Ohio corporation (“CPI”), relating to its payroll service bureau business, pursuant to an Asset Purchase Agreement (the “CPI Asset Purchase Agreement”). The aggregate consideration for the assets consisted of (i) $1,500 in cash, (ii) a subordinated promissory note (the “CPI Note”) in the principal amount of $500 and (iii) 112,166 shares of our common stock valued at $1,000, subject to adjustment as provided in the CPI Asset Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The CPI Note bears no interest and matures on April 30, 2018. The entire unpaid principal under the CPI Note is payable at maturity. Subordinated Notes Payable – PSNW Acquisition In January 2017, we acquired substantially all the assets of Payroll Specialties NW, Inc., an Oregon corporation (“PSNW”), pursuant to an Asset Purchase Agreement (the “PSNW Asset Purchase Agreement”). The aggregate consideration for the assets consisted of (i) $3,010 in cash and (ii) a subordinated promissory note (the “PSNW Note”) in the principal amount of $600, subject to adjustment as provided in the PSNW Asset Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The PSNW Note bears interest at an annual rate of 2.0% and matures on April 30, 2018. The entire unpaid principal and all accrued interest under the PSNW Note is payable at maturity. Subordinated Notes Payable- iSystems Acquisition In May 2017 we acquired 100% of the outstanding equity interests of iSystems Intermediate Holdco, Inc., a Delaware corporation (“iSystems”), pursuant to an equity purchase agreement (the “Equity Purchase Agreement”). The aggregate purchase price consisted of (i) $32,000 in cash, subject to adjustment as provided in the Equity Purchase Agreement, (ii) a secured subordinated promissory note (“iSystems Note”) in the principal amount of $5,000, subject to adjustment as provided in the Equity Purchase Agreement, and (iii) 1,526,332 shares of unregistered common stock valued at $18,000. The iSystems Note bears interest at an annual rate of 3.5% and matures on May 25, 2019. The unpaid principal and all accrued interest under the promissory note is payable in two installments of $2.5 million on May 25, 2018 and May 25, 2019, subject to adjustment. Subordinated Notes Payable- Compass Acquisition In May 2017, we acquired 100% of the outstanding shares of capital stock of Compass HRM, Inc. (“Compass”) pursuant to a stock purchase agreement (the “Stock Purchase Agreement”). The aggregate purchase price consisted of $4,500 in cash and a subordinated promissory note (“Compass Note”) in the principal amount of $1,500, subject to adjustment as provided in the Stock Purchase Agreement. The Compass Note bears interest at an annual rate of 2.0% and matures on May 25, 2022. The Compass Note is payable in five annual installments of $300 on the anniversary of the closing date, subject to adjustment. Subordinated Notes Payable- Mangrove Acquisition In March 2016, we acquired all of the issued and outstanding shares of common stock (the “Shares”) of Mangrove. Pursuant to this stock purchase, we acquired the payroll division of Mangrove, which is engaged in the human resource management and payroll processing businesses. The aggregate consideration for the Shares consisted of (i) $11,348 in cash, a portion of which was used to pay certain obligations of Mangrove and (ii) a secured subordinated promissory note (the “Note”) in the principal amount of $6,000, subject to adjustment as provided in the Stock Purchase Agreement. We funded the cash payment with proceeds from the Credit Agreement with Wells Fargo. This note was paid in full in the first quarter of 2017. Term Loan - Wells Fargo In March 2014, we entered into a credit agreement (the “Credit Agreement”) with Wells Fargo Bank, N.A., as administrative agent, and the lenders that are party thereto. The Credit Agreement contains customary events of default, including, among others, payment defaults, covenant defaults, judgment defaults, bankruptcy and insolvency events, cross defaults to certain indebtedness, incorrect representations or warranties, and change of control. In some cases, the defaults are subject to customary notice and grace period provisions. In March 2014 and in connection with the Credit Agreement, we and our wholly-owned active subsidiaries entered into a Guaranty and Security Agreement with Wells Fargo Bank. Under the Guaranty and Security Agreement, we and each of our wholly-owned active subsidiaries have guaranteed all obligations under the Credit Agreement and granted a security interest in substantially all of our and our subsidiaries’ assets. The Credit Agreement provided for a term loan in the amount of $15,000 maturing in March 2019. The Credit Agreement also provided for a revolving loan commitment in the aggregate amount of up to $3,000. The outstanding principal amount of the revolving loan is due and payable in March 2019. As of March 31, 2017 and December 31, 2016, $0 was outstanding and $3,000 was available for borrowing under the revolver. Additionally, the Credit Agreement provided for a $10,000 uncommitted incremental term loan facility to support permitted acquisitions. In March 2017, we amended our Credit Agreement with Wells Fargo Bank, N.A to, among other things, obtain an additional term loan in the amount of $5,000. In the first quarter of 2017, we used the proceeds of the additional term loan to repay a portion of all amounts outstanding under the secured subordinated note we issued in connection with the Mangrove acquisition. Amended and Restated Credit Agreement In May 2017, we entered into an amended and restated credit agreement (the “Restated Credit Agreement”) with Wells Fargo Bank, N. A., as administrative agent, and the lenders that are parties thereto, amending and restating the terms of the Credit Agreement dated as of March 2014, as amended. The Restated Credit Agreement provides for an increase in the aggregate principal amount of total commitments from approximately $32,714 to $75,000. This increase includes an additional term loan commitment of approximately $40,286 and an additional revolver commitment of $2,000. The term loan consists of a $35,000 “First Out Loan Obligation” funded by Wells Fargo as administrative agent, and a $35,000 “Last Out Loan Obligation” funded by Wells Fargo’s syndicate partner, Goldman Sachs. The Restated Credit Agreement amends the applicable margin rates for determining the interest rate payable on outstanding First Out and Last Out loan obligations as follows: Leverage Ratio First Out Base First Out LIBOR Last Out Base Last Out LIBOR < 2.00 Percentage Points 3.00 Percentage Points 7.00 Percentage Points 8.00 Percentage Points > 3.25:1 2.50 Percentage Points 3.50 Percentage Points 7.50 Percentage Points 8.50 Percentage Points The outstanding principal amount of the term loan is payable in equal installments of $875 beginning on September 30, 2017 and the last day of each fiscal quarter thereafter. The outstanding principal balance and all accrued and unpaid interest on the term loan is due on May 25, 2022. The Restated Credit Agreement also: · · · As of June 30, 2017, we were in compliance with all covenants and all payments remain current. We expect to be in compliance or be able to obtain compliance through debt repayments with available cash on hand or cash we expect to generate from the ordinary course of operations over the next twelve months.

NOTE 7 - SHARE BASED COMPENSATI

NOTE 7 - SHARE BASED COMPENSATION	6 Months Ended
	Jun. 30, 2017
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 7 – SHARE BASED COMPENSATION Share based compensation for our stock option plans for the three months ended June 30, 2017 and 2016 were $171 and $67, respectively, and $225 and $106 for the six months ended June 30, 2017 and 2016, respectively. We issued 29,000 shares of common stock related to exercises of stock options granted from our Stock Option Plan for the three months ended June 30, 2017 and 235,000 for the three months ended June 30, 2016, respectively. Asure has one active equity plan, the 2009 Equity Plan (the “2009 Plan”). The 2009 Plan provides for the issuance of non-qualified and incentive stock options to our employees and consultants. We generally grant stock options with exercise prices greater than or equal to the fair market value at the time of grant. The options generally vest over three to four years and are exercisable for a period of five to ten years beginning with date of grant. Our shareholders approved an amendment to the 2009 Plan in June 2017 to increase the number of shares reserved under the plan from 1,400,000 to 1,700,000. We have a total of 857,000 options granted and outstanding and 229,000 available for grant pursuant to the 2009 Plan as of June 30, 2017.

NOTE 8 - OTHER COMPREHENSIVE LO

NOTE 8 - OTHER COMPREHENSIVE LOSS	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block [Abstract]
Comprehensive Income (Loss) Note [Text Block]	NOTE 8 – OTHER COMPREHENSIVE LOSS Comprehensive income (loss) represents a measure of all changes in equity that result from recognized transactions and other economic events other than those resulting from investments by and distributions to shareholders. Our other comprehensive income (loss) includes foreign currency translation adjustments. The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax: Foreign Currency Items Accumulated Other Comprehensive Loss Items Beginning balance, December 31, 2016 $ 5 $ 5 Other comprehensive loss before reclassifications (57 ) (57 ) Amounts reclassified from accumulated other comprehensive income (loss) — — Net current-period other comprehensive loss (57 ) (57 ) Ending balance, June 30, 2017 $ (52 ) $ (52 ) The following table presents the tax benefit (expense) allocated to each component of other comprehensive income (loss): Three Months Ended June 30, 2017 Before Tax Tax Benefit Net of Tax Foreign currency translation adjustments $ (23 ) $ — $ (23 ) Other comprehensive loss $ (23 ) $ — $ (23 ) Six Months Ended June 30, 2017 Before Tax Tax Benefit Net of Tax Foreign currency translation adjustments $ (57 ) $ — $ (57 ) Other comprehensive loss $ (57 ) $ — $ (57 )

NOTE 9 - NET LOSS PER SHARE

NOTE 9 - NET LOSS PER SHARE	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 9 – 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 to acquire 857,000 shares for the three and six months ended June 30, 2017, and 664,000 shares for the six months ended June 30, 2016 from the computation of the dilutive stock options because the effect of including the stock options would have been anti-dilutive. The following table sets forth the computation of basic and diluted net income (loss) per common share for the three and six months ended June 30, 2017 and 2016: For the Three Months For the Six Months Ended June 30, Ended June 30, 2017 2016 2017 2016 Net income (loss) $ (1,837 ) $ 136 $ (2,896 ) $ (1,418 ) Weighted-average shares of common stock outstanding 9,980,000 6,294,000 9,307,000 6,292,000 Dilutive effect of employee stock options - 135,000 - - Weighted average shares for diluted net income (loss) per share 9,980,000 6,429,000 9,307,000 6,292,000 Basic net income (loss) per share $ (0.18 ) $ 0.02 $ (0.31 ) $ (0.23 ) Diluted net income (loss) per share $ (0.18 ) $ 0.02 $ (0.31 ) $ (0.23 )

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	6 Months Ended
	Jun. 30, 2017
Accounting Policies [Abstract]
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash deposits and highly liquid investments with an original maturity of three months or less when purchased.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	RESTRICTED CASH Restricted cash represents a certificate of deposit held in a cash collateral account as required by our operating lease for iSystems, LLC, which we acquired in May 2017. See Note 6- Acquisitions for further detail of the acquisition.
Liquidity Disclosure [Policy Text Block]	LIQUIDITY As of June 30, 2017, Asure’s principal sources of liquidity consisted of approximately $30,419 of cash and cash equivalents, future cash generated from operations and $4,521 available for borrowing under our Wells Fargo revolver discussed in Note 6 – Notes Payable. We believe that we have and/or will generate sufficient cash for our short- and long-term needs, including meeting the requirements of our term loan, and the related debt covenant requirements. We continue to seek reductions in our expenses as a percentage of revenue on an annual basis and thus may utilize our cash balances in the short-term to reduce long-term costs. Based on current internal projections, we believe that we have and/or will generate sufficient cash for our operational needs, including any required debt payments, for at least the next twelve months from the issuance of the condensed consolidated financial statements. Management is focused on growing our existing product offering, as well as our customer base, to increase our recurring revenues. We have made and will continue to explore additional strategic acquisitions. We expect to fund any future acquisitions with equity, available cash, future cash from operations, or debt from outside sources. We cannot assure that we can grow our cash balances or limit our cash consumption and thus maintain sufficient cash balances for our planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. We may need to raise additional capital in the future. However, we cannot assure that we will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that we have sufficient capital and liquidity to fund and cultivate the growth of our current and future operations for at least the next twelve months from the issuance of these financial statements and to maintain compliance with the terms of our debt agreements and related covenants or to obtain compliance through debt repayments made with the available cash on hand or anticipated for receipt in the ordinary course of operations.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENT ACCOUNTING STANDARDS Recently Adopted Standards In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, “Simplifying the Measurement of Inventory”. Inventory within the scope of this update is required to be measured at the lower of its cost or net realizable value, with net realizable value being the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This ASU is effective prospectively for fiscal years and interim periods beginning after December 15, 2016, with early adoption permitted. We adopted the provisions of ASU 2015-11 on January 1, 2017. This adoption did not have any impact on our consolidated financial statements. In March 2016, the FASB issued ASU 2016-09, “Compensation – Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting.”. The purpose of ASU 2016-09 is to simplify the accounting for share-based payment transactions, including the income tax consequences, classification of awards as either equity or liabilities, and classification of such activity on the statement of cash flows. ASU 2016-09 is effective for fiscal years beginning after December 15, 2016, including interim periods within that year. Prospective, retrospective, or modified retrospective application may be used dependent on the specific requirements of the amendments within ASU 2016-09. Effective January 1, 2017, the Company adopted ASU 2016-09 on a prospective basis. As such, prior periods have not been adjusted. In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment (Topic 350)”, which eliminates Step 2 from the goodwill impairment test. ASU 2017-04 is effective for annual and interim periods in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed after January 1, 2017 and should be applied prospectively. We adopted the provisions of ASU 2017-04 on January 1, 2017. The adoption did not have any impact on our consolidated financial statements. In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 806): Clarifying the Definition of a Business”, which provides guidance in evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting, including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for public companies for fiscal years beginning after December 15, 2017. We adopted this standard early as of January 1, 2017 as permitted under the standard. The adoption did not have any impact on our consolidated financial statements. Standards Yet To Be Adopted In May 2014, the FASB issued FASB ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in ASC 605, “Revenue Recognition”. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance provides a five-step process to achieve that core principle. ASU 2014-09 requires disclosures enabling users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Additionally, qualitative and quantitative disclosures are required about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. In August 2015, the FASB issued FASB ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date”, which deferred the effective date of ASU 2014-09 by one year. ASU 2014-09 is now effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, using one of two retrospective application methods. Early application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. In March 2016, the FASB issued FASB ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)”. ASU 2016-08 clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing.” ASU 2016-10 clarifies the implementation guidance in Topic 606 for identifying performance obligations and determining when to recognize revenue on licensing agreements for intellectual property. In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” that provide guidance on assessing collectability, presentation of sales taxes, noncash consideration, and completed contracts and contract modifications at transition. In December 2016, the FASB issued ASU 2016-20, “Technical Corrections and Improvements to Topic 606, Revenue from Contracts with Customers” which affects thirteen narrow aspects of the guidance. We are currently evaluating the effect that the adoption of ASU 2014 -09, ASU 2015-14, ASU 2016-08, ASU 2016- 10, ASU 2016-11, ASU 2016-12 and ASU 2016-20 will have on our consolidated financial statements. In February 2016, the FASB issued ASU No. 2016-02, “Leases (Topic 842)”. The core principle of the standard is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in its statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. We will be required to adopt the new standard in the first quarter of 2019. We are currently evaluating the impact ASU 2016-02 will have on our consolidated financial statements. In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” which eliminates the diversity in practice related to eight cash flow classification issues. This ASU is effective for on January 1, 2018 with early adoption permitted. We believe its adoption will not significantly impact our consolidated financial statements. In November 2016, the FASB issued ASU 2016-18, “Statement of Cash Flows (Topic 230): Restricted Cash,” which requires the change in restricted cash or cash equivalents to be included with other changes in cash and cash equivalents in the statement of cash flows. The ASU is effective for fiscal years beginning after December 15, 2017, with early adoption permitted. We believe its adoption will not significantly impact our consolidated financial statements. In May 2017, the FASB issued ASU 2017-09, “Compensation – Stock Compensation (Topic 718) Scope of Modification Accounting,” which clarifies when to account for a change in the terms or conditions of a share-based payment award as a modification. ASU 2017-09 requires modification accounting only if the fair value, the vesting conditions, or the classification of the award (as equity or liability) changes as a result of the change in terms or conditions. ASU 2017-09 is effective for fiscal years beginning after December 15, 2017, and interim periods within those fiscal years. We do not expect the adoption of this accounting standard to have a material impact on our financial position, results of operations, cash flows, or presentation thereof.
Commitments and Contingencies, Policy [Policy Text Block]	CONTINGENCIES Although Asure has been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of June 30, 2017, we were not party to any pending legal proceedings.

NOTE 3 - FAIR VALUE MEASUREME16

NOTE 3 - FAIR VALUE MEASUREMENTS (Tables)	6 Months Ended
	Jun. 30, 2017
Fair Value Disclosures [Abstract]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	The following table presents the fair value hierarchy for our financial assets measured at fair value on a recurring basis as of June 30, 2017 and December 31, 2016, respectively: Fair Value Measure at June 30, 2017 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable June 30, Market Inputs Inputs Description 2017 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 30,419 $ 30,419 $ - $ - Total $ 30,419 $ 30,419 $ - $ - Fair Value Measure at December 31, 2016 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable December 31, Market Inputs Inputs Description 2016 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 12,767 $ 12,767 $ - $ - Total $ 12,767 $ 12,767 $ - $ -

NOTE 4 - ACQUISITIONS (Tables)

NOTE 4 - ACQUISITIONS (Tables)	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block Supplement [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	We based the allocations on fair values at the date of acquisition: Assets Acquired CPI PMSI PSNW iSystems Compass Total Cash & cash equivalents $ 126 131 53 211 207 728 Accounts receivable 22 347 111 951 241 1,672 Restricted cash - - - 200 - 200 Fixed assets - 130 7 681 38 856 Other assets - 17 17 699 33 766 Funds held for clients 2,809 - 6,294 - - 9,103 Goodwill 1,190 2,247 1,579 42,096 1,929 49,041 Intangibles 1,563 2,646 1,879 15,070 3,470 24,628 Total assets acquired $ 5,710 5,518 9,940 59,908 5,918 86,994 Liabilities assumed Accounts payable 51 19 28 392 65 555 Accrued other liabilities - 191 40 791 45 1,067 Deferred revenue - 370 - 1,073 - 1,443 Client fund obligations 2,754 - 6,294 - - 9,048 Total liabilities assumed 2,805 580 6,362 2,256 110 12,113 Net assets acquired $ 2,905 4,938 3,578 57,652 5,808 74,881 Amount Assets acquired Accounts receivable $ 523 Funds held for clients 16,419 Fixed assets 258 Other assets 28 Goodwill 9,016 Intangibles 8,700 Total assets acquired $ 34,944 Liabilities assumed Accounts payable 64 Accrued other liabilities 461 Client fund obligations 16,419 Total liabilities assumed $ 16,944 Net assets acquired $ 18,000
Schedule of Business Acquisitions, by Acquisition [Table Text Block]	The following is a reconciliation of the purchase price to the fair value of net assets acquired at the date of acquisition: CPI PMSI PSNW iSystems Compass Total Purchase price $ 3,000 5,000 3,610 55,000 6,000 72,610 Working capital adjustment - - - 45 (39 ) 6 Adjustment to fair value of Asure’s stock issued (54 ) - - 2,880 - 2,826 Debt discount (41 ) (62 ) (32 ) (273 ) (153 ) (561 ) Fair value of net assets acquired $ 2,905 4,938 3,578 57,652 5,808 74,881
Business Acquisition, Pro Forma Information [Table Text Block]	The following unaudited summary of pro forma combined results of operation for the three and six months ended June 30, 2017 and 2016 gives effect to the acquisitions of Mangrove, PMSI, iSystems and Compass and the acquisition of assets of COBRAsource, PSNW and CPI as if we had completed them on January 1, 2016. This pro forma summary does not reflect any operating efficiencies, cost savings or revenue enhancements that we may achieve by combining operations. In addition, we have not reflected certain non-recurring expenses, such as legal expenses and other transactions expenses for the first 12 months after the acquisition, in the pro forma summary. We present this pro forma summary for informational purposes only and it is not necessarily indicative of what our actual results of operations would have been had the acquisitions taken place as January 1, 2016, nor is it indicative of future consolidated results of operations. FOR THE THREE MONTHS ENDED FOR THE THREE MONTHS ENDED JUNE 30, JUNE 30, 2017 2016 Revenues $ 14,965 $ 15,314 Net loss $ (1,031 ) $ (1,631 ) Net loss per common share: Basic and diluted $ (0.09 ) (0.21 ) Weighted average shares outstanding: Basic and diluted 10,886 7,932 FOR THE SIX MONTHS ENDED JUNE 30, FOR THE SIX MONTHS ENDED JUNE 30, 2017 2016 Revenues $ 29,955 $ 30,512 Net loss $ (2,351 ) $ (3,635 ) Net loss per common share: Basic and diluted $ (0.22 ) $ (0.46 ) Weighted average shares outstanding: Basic and diluted $ 10,523 $ 7,930

NOTE 5 - GOODWILL AND OTHER I18

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	6 Months Ended
	Jun. 30, 2017
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	The following table summarizes the changes in our goodwill: Balance at December 31, 2016 $ 26,259 Goodwill recognized upon acquisitions of PMSI, CPI, PSNW, iSystems and Compass 49,041 Adjustment to Goodwill associated with acquisition of Mangrove 207 Foreign exchange adjustment to goodwill 3 Balance at June 30, 2017 $ 75,510
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The gross carrying amount and accumulated amortization of our intangible assets as of June 30, 2017 and December 31, 2016 are as follows: June 30, 2017 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 11.8 $ 11,925 $ (4,148 ) $ 7,777 Customer Relationships 7.5 35,516 (11,480 ) 24,036 Reseller Relationships 7.0 853 (701 ) 152 Trade Names 14.8 2,815 (749 ) 2,066 Noncompete 2.9 592 (47 ) 545 8.8 $ 51,701 $ (17,125 ) $ 34,576 December 31, 2016 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 12.7 $ 10,915 $ (3,408 ) $ 7,507 Customer Relationships 7.3 14,011 (10,270 ) 3,741 Reseller Relationships 7.0 853 (640 ) 213 Trade Names 14.5 1,294 (707 ) 587 9.8 $ 27,073 $ (15,025 ) $ 12,048
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 June 30, 2017: Calendar Years 2017 (July to December) $ 2,868 2018 5,385 2019 4,612 2020 3,784 2021 3,848 Thereafter 14,079 $ 34,576

NOTE 6 - NOTES PAYABLE (Tables)

NOTE 6 - NOTES PAYABLE (Tables)	6 Months Ended
	Jun. 30, 2017
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	The following table summarizes our outstanding debt as of the dates indicated: Notes Payable Maturity Stated Interest Rate Balance as of June 30, 2017 Balance as of December 31, 2016 Subordinated Notes Payable- Mangrove acquisition 3/18/2018 3.50 % $ - $ 6,000 Subordinated Notes Payable- PMSI acquisition 4/30/2018 2.00 % 1,125 - Subordinated Notes Payable- CPI acquisition 4/30/2018 - % 500 - Subordinated Notes Payable- PSNW acquisition 3/31/2018 2.00 % 600 - Subordinated Notes Payable- iSystems acquisition 5/25/2019 3.50 % 5,000 - Subordinated Notes Payable- Compass acquisition 5/25/2022 2.0 % 1,500 - Term Loan – Wells Fargo Syndicate Partner 5/25/2022 9.53 % 35,000 - Term Loan - Wells Fargo 5/25/2022 4.53 % 35,000 24,715 Total Notes Payable $ 78,725 $ 30,715 Short-term notes payable $ 8,525 $ 5,455 Long-term notes payable $ 70,200 $ 25,260
Schedule of Debt And Debt Issuance Costs [Table Text Block]	The following table summarizes the debt issuance costs as of the dates indicated: Notes Payable Gross Notes Payable at June 30, 2017 Debt Issuance Costs and Debt Discount Net Notes Payable at June 30, 2017 Notes payable, current portion $ 8,525 $ (431 ) $ 8,094 Notes payable, net of current portion 70,200 (1,961 ) 68,239 Total Notes Payable $ 78,725 $ (2,392 ) $ 76,333 Notes Payable Gross Notes Payable at December 31, 2016 Debt Issuance Costs and Debt Discount Net Notes Payable at December 31, 2016 Notes payable, current portion $ 5,455 $ - $ 5,455 Notes payable, net of current portion 25,260 (679 ) 24,581 Total Notes Payable $ 30,715 $ (679 ) $ 30,036
Schedule of Maturities of Long-term Debt [Table Text Block]	The following table summarizes the future principal payments related to our outstanding debt: Year Ended Gross Amount December 31, 2017 (July to December) $ 1,750 December 31, 2018 8,525 December 31, 2019 6,300 December 31, 2020 3,800 December 31, 2021 3,800 Thereafter 54,550 Gross Notes Payable $ 78,725
Schedule of Long-term Debt Instruments [Table Text Block]	The Restated Credit Agreement amends the applicable margin rates for determining the interest rate payable on outstanding First Out and Last Out loan obligations as follows: Leverage Ratio First Out Base First Out LIBOR Last Out Base Last Out LIBOR < 2.00 Percentage Points 3.00 Percentage Points 7.00 Percentage Points 8.00 Percentage Points > 3.25:1 2.50 Percentage Points 3.50 Percentage Points 7.50 Percentage Points 8.50 Percentage Points

NOTE 8 - OTHER COMPREHENSIVE 20

NOTE 8 - OTHER COMPREHENSIVE LOSS (Tables)	6 Months Ended
	Jun. 30, 2017
Disclosure Text Block [Abstract]
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The following table presents the changes in each component of accumulated other comprehensive income(loss), net of tax: Foreign Currency Items Accumulated Other Comprehensive Loss Items Beginning balance, December 31, 2016 $ 5 $ 5 Other comprehensive loss before reclassifications (57 ) (57 ) Amounts reclassified from accumulated other comprehensive income (loss) — — Net current-period other comprehensive loss (57 ) (57 ) Ending balance, June 30, 2017 $ (52 ) $ (52 )
Comprehensive Income (Loss) [Table Text Block]	The following table presents the tax benefit (expense) allocated to each component of other comprehensive income (loss): Three Months Ended June 30, 2017 Before Tax Tax Benefit Net of Tax Foreign currency translation adjustments $ (23 ) $ — $ (23 ) Other comprehensive loss $ (23 ) $ — $ (23 ) Six Months Ended June 30, 2017 Before Tax Tax Benefit Net of Tax Foreign currency translation adjustments $ (57 ) $ — $ (57 ) Other comprehensive loss $ (57 ) $ — $ (57 )

NOTE 9 - NET LOSS PER SHARE (Ta

NOTE 9 - NET LOSS PER SHARE (Tables)	6 Months Ended
	Jun. 30, 2017
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table sets forth the computation of basic and diluted net income (loss) per common share for the three and six months ended June 30, 2017 and 2016: For the Three Months For the Six Months Ended June 30, Ended June 30, 2017 2016 2017 2016 Net income (loss) $ (1,837 ) $ 136 $ (2,896 ) $ (1,418 ) Weighted-average shares of common stock outstanding 9,980,000 6,294,000 9,307,000 6,292,000 Dilutive effect of employee stock options - 135,000 - - Weighted average shares for diluted net income (loss) per share 9,980,000 6,429,000 9,307,000 6,292,000 Basic net income (loss) per share $ (0.18 ) $ 0.02 $ (0.31 ) $ (0.23 ) Diluted net income (loss) per share $ (0.18 ) $ 0.02 $ (0.31 ) $ (0.23 )

NOTE 2 - SIGNIFICANT ACCOUNTI22

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Jun. 30, 2017	Mar. 31, 2017	Dec. 31, 2016	Jun. 30, 2016	Dec. 31, 2015
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 30,419		$ 12,767	$ 283	$ 1,158
Line of Credit [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 4,521	$ 3,000	$ 3,000

NOTE 3 - FAIR VALUE MEASUREME23

NOTE 3 - FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Assets:
Cash and Cash Equivalents	$ 30,419	$ 12,767
Total Assets	30,419	12,767
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and Cash Equivalents	30,419	12,767
Total Assets	30,419	12,767
Fair Value, Inputs, Level 2 [Member]
Assets:
Cash and Cash Equivalents	0	0
Total Assets	0	0
Fair Value, Inputs, Level 3 [Member]
Assets:
Cash and Cash Equivalents	0	0
Total Assets	$ 0	$ 0

NOTE 4 - ACQUISITIONS (Details)

NOTE 4 - ACQUISITIONS (Details)	Jan. 01, 2017USD ($)shares	May 31, 2017USD ($)shares	Jan. 31, 2017USD ($)shares	Mar. 31, 2016USD ($)	May 31, 2017USD ($)	Jun. 30, 2017USD ($)	Dec. 31, 2016USD ($)
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Number of Businesses Acquired		2	3
Business Combination, Consideration Transferred						$ 72,610,000
Business Acquisition, Transaction Costs						1,234
Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 40,000,000			$ 40,000,000
Personnel Management Systems, Inc ("PMSI") [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross	$ 3,875,000		$ 3,875,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 1,125,000		$ 1,125,000
Debt Instrument, Interest Rate, Stated Percentage	2.00%		2.00%
Debt Instrument, Maturity Date	Apr. 30, 2018		Apr. 30, 2018
Business Combination, Consideration Transferred						5,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill						2,646,000
Corporate Payroll, Inc ("CPI") [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross	$ 1,500,000		$ 1,500,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 500,000		$ 500,000
Debt Instrument, Interest Rate, Stated Percentage	0.00%		0.00%
Debt Instrument, Maturity Date	Apr. 30, 2018		Apr. 30, 2018
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) | shares	112,166		112,166
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 1,000,000		$ 1,000,000
Business Acquisition Equity Interests Issued or Issuable, Lock-Up Agreement			6 years
Business Combination, Consideration Transferred						3,000,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill						1,563,000
Payroll Specialities NW ("PSNW") [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross	3,010,000		$ 3,010,000
Business Combination, Consideration Transferred, Liabilities Incurred	$ 600,000		$ 600,000
Debt Instrument, Interest Rate, Stated Percentage	2.00%		2.00%
Debt Instrument, Maturity Date	Apr. 30, 2018		Apr. 30, 2018
Business Combination, Consideration Transferred						3,610,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill						1,879,000
iSystems Intermediate Holdco, Inc.(iSystems) [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross		32,000,000
Business Combination, Consideration Transferred, Liabilities Incurred		$ 5,000,000
Debt Instrument, Interest Rate, Stated Percentage		3.50%			3.50%
Debt Instrument, Maturity Date		May 25, 2019
Equity Method Investment, Ownership Percentage		100.00%			100.00%
Business Combination, Consideration Transferred		$ 55,000,000				55,000,000
Stock Issued During Period, Shares, Acquisitions (in Shares) | shares		1,526,332
Stock Issued During Period, Value, Acquisitions		$ 18,000,000
Debt Instrument, Frequency of Periodic Payment		two installments
Debt Instrument, Periodic Payment		$ 2,500,000
Debt Instrument, Date of First Required Payment		May 25, 2018
		In connection with the iSystems acquisition, we also entered into an investor rights agreement (the “Investor Rights Agreement”) with the Seller. Pursuant to the terms of the Investor Rights Agreement, until May 2018, the holders of the registrable securities received in connection with the acquisition have agreed not to directly or indirectly transfer, sell, make any short sale or otherwise dispose of any of our equity securities and not to vote any of our equity securities or solicit proxies other than in favor of each director that our board recommends for election, against any director that our board has not nominated for election, and in accordance with the recommendation of our board on any other matters, subject to certain exceptions. In addition, under the Investor Rights Agreement, holders of the registrable securities have demand registration rights which allow a registration statement to be filed on or about March 31, 2018 and piggyback registration rights which become effective in May 2018. In addition, under the terms of the Investor Rights Agreement, such holders have the right to nominate one director to our board of directors until the first date that the holders of the registrable securities no longer hold more than the lesser of (x) 5% of our outstanding common stock (as equitably adjusted for any stock splits, stock combinations, reorganizations, exchanges, merger, recapitalizations or similar transaction after the date hereof) and (y) 90% of the shares of our common stock held by such holders as of May 25, 2017.
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill						15,070,000
iSystems Intermediate Holdco, Inc.(iSystems) [Member] | Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Proceeds from Lines of Credit		$ 32,000,000
Compass HRM, Inc. (Compass) [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross		4,500,000
Business Combination, Consideration Transferred, Liabilities Incurred		$ 1,500,000
Debt Instrument, Interest Rate, Stated Percentage		2.00%			2.00%
Debt Instrument, Maturity Date		May 25, 2022
Equity Method Investment, Ownership Percentage		100.00%			100.00%
Business Combination, Consideration Transferred		$ 6,000,000				6,000,000
Debt Instrument, Frequency of Periodic Payment		five annual installments
Debt Instrument, Periodic Payment		$ 300,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill						3,470,000
Compass HRM, Inc. (Compass) [Member] | Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Proceeds from Lines of Credit		4,500,000
CPI, PMSI, PSNW, iSystems and Compass [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		24,628,000			$ 24,628,000	$ 24,628,000
CPI, PMSI, PSNW, iSystems and Compass [Member] | Customer Relationships [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		21,505,000			21,505,000
CPI, PMSI, PSNW, iSystems and Compass [Member] | Trade Names [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		1,521,000			$ 1,521,000
Fair Value Inputs, Discount Rate					1.70%
CPI, PMSI, PSNW, iSystems and Compass [Member] | Developed Technology Rights [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		1,010,000			$ 1,010,000
CPI, PMSI, PSNW, iSystems and Compass [Member] | Noncompete Agreements [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill		$ 592,000			$ 592,000
CPI, PMSI, PSNW, iSystems and Compass [Member] | Customer Relationships and Developed Technology [Member] | Minimum [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Fair Value Inputs, Discount Rate					14.00%
CPI, PMSI, PSNW, iSystems and Compass [Member] | Customer Relationships and Developed Technology [Member] | Maximum [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Fair Value Inputs, Discount Rate					17.00%
Mangrove Employer Services, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross				$ 11,348,000
Business Acquisition, Transaction Costs				706,000
Debt Instrument, Face Amount				6,000,000
Mangrove COBRASource, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross				11,348,000
Business Combination, Consideration Transferred, Liabilities Incurred				6,000,000
Business Combination, Consideration Transferred				1,036,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill				8,700,000			$ 8,700,000
Mangrove COBRASource, Inc. [Member] | Customer Relationships [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill				$ 1,200,000
Fair Value Inputs, Discount Rate				18.10%
Mangrove COBRASource, Inc. [Member] | Trade Names [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill				$ 600,000
Mangrove COBRASource, Inc. [Member] | Trade Names [Member] | Payroll Division [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Fair Value Inputs, Discount Rate				1.20%
Mangrove COBRASource, Inc. [Member] | Trade Names [Member] | Benefits Administration Services [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Fair Value Inputs, Discount Rate				0.50%
Mangrove COBRASource, Inc. [Member] | Developed Technology Rights [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill				$ 6,900,000
Fair Value Inputs, Discount Rate				18.10%

NOTE 4 - ACQUISITIONS (Details

NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - USD ($) $ in Thousands	Jun. 30, 2017	May 31, 2017	Dec. 31, 2016	Mar. 31, 2016
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Goodwill	$ 75,510		$ 26,259
Liabilities assumed
Net assets acquired	74,881
Corporate Payroll, Inc ("CPI") [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	126
Accounts receivable	22
Restricted cash	0
Fixed assets	0
Other assets	0
Funds held for clients	2,809
Goodwill	1,190
Intangibles	1,563
Total assets acquired	5,710
Liabilities assumed
Accounts payable	51
Accrued other liabilities	0
Deferred revenue	0
Client fund obligations	2,754
Total liabilities assumed	2,805
Net assets acquired	2,905
Personnel Management Systems, Inc ("PMSI") [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	131
Accounts receivable	347
Restricted cash	0
Fixed assets	130
Other assets	17
Funds held for clients	0
Goodwill	2,247
Intangibles	2,646
Total assets acquired	5,518
Liabilities assumed
Accounts payable	19
Accrued other liabilities	191
Deferred revenue	370
Client fund obligations	0
Total liabilities assumed	580
Net assets acquired	4,938
Payroll Specialities NW ("PSNW") [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	53
Accounts receivable	111
Restricted cash	0
Fixed assets	7
Other assets	17
Funds held for clients	6,294
Goodwill	1,579
Intangibles	1,879
Total assets acquired	9,940
Liabilities assumed
Accounts payable	28
Accrued other liabilities	40
Deferred revenue	0
Client fund obligations	6,294
Total liabilities assumed	6,362
Net assets acquired	3,578
iSystems Intermediate Holdco, Inc.(iSystems) [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	211
Accounts receivable	951
Restricted cash	200
Fixed assets	681
Other assets	699
Funds held for clients	0
Goodwill	42,096
Intangibles	15,070
Total assets acquired	59,908
Liabilities assumed
Accounts payable	392
Accrued other liabilities	791
Deferred revenue	1,073
Client fund obligations	0
Total liabilities assumed	2,256
Net assets acquired	57,652
Compass HRM, Inc. (Compass) [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	207
Accounts receivable	241
Restricted cash	0
Fixed assets	38
Other assets	33
Funds held for clients	0
Goodwill	1,929
Intangibles	3,470
Total assets acquired	5,918
Liabilities assumed
Accounts payable	65
Accrued other liabilities	45
Deferred revenue	0
Client fund obligations	0
Total liabilities assumed	110
Net assets acquired	5,808
CPI, PMSI, PSNW, iSystems and Compass [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	728
Accounts receivable	1,672
Restricted cash	200
Fixed assets	856
Other assets	766
Funds held for clients	9,103
Goodwill	49,041
Intangibles	24,628	$ 24,628
Total assets acquired	86,994
Liabilities assumed
Accounts payable	555
Accrued other liabilities	1,067
Deferred revenue	1,443
Client fund obligations	9,048
Total liabilities assumed	12,113
Net assets acquired	$ 74,881
Mangrove COBRASource, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Accounts receivable			523
Fixed assets			258
Other assets			28
Funds held for clients			16,419
Goodwill			9,016
Intangibles			8,700	$ 8,700
Total assets acquired			34,944
Liabilities assumed
Accounts payable			64
Accrued other liabilities			461
Client fund obligations			16,419
Total liabilities assumed			16,944
Net assets acquired			$ 18,000

NOTE 4 - ACQUISITIONS (Detai26

NOTE 4 - ACQUISITIONS (Details) - Schedule of Business Acquisitions, by Acquisition - USD ($) $ in Thousands	1 Months Ended	6 Months Ended
	May 31, 2017	Jun. 30, 2017
Business Acquisition [Line Items]
Purchase price		$ 72,610
Working capital adjustment		6
Adjustment to fair value of Asure’s stock issued		2,826
Debt discount		(561)
Fair value of net assets acquired		74,881
Corporate Payroll, Inc ("CPI") [Member]
Business Acquisition [Line Items]
Purchase price		3,000
Working capital adjustment		0
Adjustment to fair value of Asure’s stock issued		(54)
Debt discount		(41)
Fair value of net assets acquired		2,905
Personnel Management Systems, Inc ("PMSI") [Member]
Business Acquisition [Line Items]
Purchase price		5,000
Working capital adjustment		0
Adjustment to fair value of Asure’s stock issued		0
Debt discount		(62)
Fair value of net assets acquired		4,938
Payroll Specialities NW ("PSNW") [Member]
Business Acquisition [Line Items]
Purchase price		3,610
Working capital adjustment		0
Adjustment to fair value of Asure’s stock issued		0
Debt discount		(32)
Fair value of net assets acquired		3,578
iSystems Intermediate Holdco, Inc.(iSystems) [Member]
Business Acquisition [Line Items]
Purchase price	$ 55,000	55,000
Working capital adjustment		45
Adjustment to fair value of Asure’s stock issued		2,880
Debt discount		(273)
Fair value of net assets acquired		57,652
Compass HRM, Inc. (Compass) [Member]
Business Acquisition [Line Items]
Purchase price	$ 6,000	6,000
Working capital adjustment		(39)
Adjustment to fair value of Asure’s stock issued		0
Debt discount		(153)
Fair value of net assets acquired		$ 5,808

NOTE 4 - ACQUISITIONS (Detai27

NOTE 4 - ACQUISITIONS (Details) - Schedule of Business Acquisition, Pro Forma Information - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Schedule of Business Acquisition, Pro Forma Information [Abstract]
Revenues	$ 14,965	$ 15,314	$ 29,955	$ 30,512
Net loss	$ (1,031)	$ (1,631)	$ (2,351)	$ (3,635)
Basic and diluted (in Dollars per share)	$ (0.09)	$ (0.21)	$ (0.22)	$ (0.46)
Basic and diluted (in Shares)	10,886	7,932	10,523	7,930

NOTE 5 - GOODWILL AND OTHER I28

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) [Line Items]
Finite-Lived Intangible Assets, Amortization Method			straight-line method
Amortization of Intangible Assets	$ 1,042	$ 626	$ 1,889	$ 1,003
Cost of Goods Sold, Amortization	$ 107	$ 106	$ 213	$ 213
Minimum [Member]
NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life			1 year
Maximum [Member]
NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) [Line Items]
Finite-Lived Intangible Asset, Useful Life			9 years

NOTE 5 - GOODWILL AND OTHER I29

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Goodwill $ in Thousands	6 Months Ended
	Jun. 30, 2017USD ($)
Schedule of Goodwill [Abstract]
Goodwill, Balance	$ 26,259
Goodwill recognized upon acquisitions	49,041
Adjustment to Goodwill associated with acquisition of Mangrove	207
Foreign exchange adjustment to goodwill	3
Goodwill, Balance	$ 75,510

NOTE 5 - GOODWILL AND OTHER I30

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	8 years 292 days	9 years 292 days
Intangible Asset, Gross	$ 51,701	$ 27,073
Intangible Asset, Accumulated Amortization	(17,125)	(15,025)
Intangible Asset, Net	$ 34,576	$ 12,048
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	11 years 292 days	12 years 255 days
Intangible Asset, Gross	$ 11,925	$ 10,915
Intangible Asset, Accumulated Amortization	(4,148)	(3,408)
Intangible Asset, Net	$ 7,777	$ 7,507
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	7 years 6 months	7 years 109 days
Intangible Asset, Gross	$ 35,516	$ 14,011
Intangible Asset, Accumulated Amortization	(11,480)	(10,270)
Intangible Asset, Net	$ 24,036	$ 3,741
Reseller Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	7 years	7 years
Intangible Asset, Gross	$ 853	$ 853
Intangible Asset, Accumulated Amortization	(701)	(640)
Intangible Asset, Net	$ 152	$ 213
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	14 years 292 days	14 years 6 months
Intangible Asset, Gross	$ 2,815	$ 1,294
Intangible Asset, Accumulated Amortization	(749)	(707)
Intangible Asset, Net	$ 2,066	$ 587
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	2 years 328 days
Intangible Asset, Gross	$ 592
Intangible Asset, Accumulated Amortization	(47)
Intangible Asset, Net	$ 545

NOTE 5 - GOODWILL AND OTHER I31

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Expected Amortization Expense - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Schedule of Expected Amortization Expense [Abstract]
2017 (July to December)	$ 2,868
2,018	5,385
2,019	4,612
2,020	3,784
2,021	3,848
Thereafter	14,079
	$ 34,576	$ 12,048

NOTE 6 - NOTES PAYABLE (Details

NOTE 6 - NOTES PAYABLE (Details) - USD ($) $ in Thousands	Jan. 01, 2017	May 31, 2017	Jan. 31, 2017	Mar. 31, 2016	Mar. 31, 2014	Jun. 30, 2017	May 30, 2017	Mar. 31, 2017	Dec. 31, 2016
Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 40,000
Line of Credit [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Debt Default, Description of Violation or Event of Default					The Credit Agreement contains customary events of default, including, among others, payment defaults, covenant defaults, judgment defaults, bankruptcy and insolvency events, cross defaults to certain indebtedness, incorrect representations or warranties, and change of control.
Debt Instrument, Collateral					Under the Guaranty and Security Agreement, we and each of our wholly-owned active subsidiaries have guaranteed all obligations under the Credit Agreement and granted a security interest in substantially all of our and our subsidiaries’ assets.
Personnel Management Systems, Inc ("PMSI") [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Payments to Acquire Businesses, Gross	$ 3,875		$ 3,875
Business Combination, Consideration Transferred, Liabilities Incurred	$ 1,125		$ 1,125
Debt Instrument, Interest Rate, Stated Percentage	2.00%		2.00%
Debt Instrument, Maturity Date	Apr. 30, 2018		Apr. 30, 2018
Corporate Payroll, Inc ("CPI") [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Payments to Acquire Businesses, Gross	$ 1,500		$ 1,500
Business Combination, Consideration Transferred, Liabilities Incurred	$ 500		$ 500
Debt Instrument, Interest Rate, Stated Percentage	0.00%		0.00%
Debt Instrument, Maturity Date	Apr. 30, 2018		Apr. 30, 2018
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares)	112,166		112,166
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned	$ 1,000		$ 1,000
Payroll Specialities NW ("PSNW") [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Payments to Acquire Businesses, Gross	3,010		3,010
Business Combination, Consideration Transferred, Liabilities Incurred	$ 600		$ 600
Debt Instrument, Interest Rate, Stated Percentage	2.00%		2.00%
Debt Instrument, Maturity Date	Apr. 30, 2018		Apr. 30, 2018
iSystems Intermediate Holdco, Inc.(iSystems) [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Payments to Acquire Businesses, Gross		32,000
Business Combination, Consideration Transferred, Liabilities Incurred		$ 5,000
Debt Instrument, Interest Rate, Stated Percentage		3.50%
Debt Instrument, Maturity Date		May 25, 2019
Equity Method Investment, Ownership Percentage		100.00%
Stock Issued During Period, Shares, Acquisitions (in Shares)		1,526,332
Stock Issued During Period, Value, Acquisitions		$ 18,000
Debt Instrument, Frequency of Periodic Payment		two installments
Debt Instrument, Periodic Payment		$ 2,500
Debt Instrument, Date of First Required Payment		May 25, 2018
Compass HRM, Inc. (Compass) [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Payments to Acquire Businesses, Gross		$ 4,500
Business Combination, Consideration Transferred, Liabilities Incurred		$ 1,500
Debt Instrument, Interest Rate, Stated Percentage		2.00%
Debt Instrument, Maturity Date		May 25, 2022
Equity Method Investment, Ownership Percentage		100.00%
Debt Instrument, Frequency of Periodic Payment		five annual installments
Debt Instrument, Periodic Payment		$ 300
Mangrove COBRASource, Inc. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Payments to Acquire Businesses, Gross				$ 11,348
Business Combination, Consideration Transferred, Liabilities Incurred				$ 6,000
Notes Payable to Banks [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Interest Rate, Stated Percentage						4.53%
Debt Instrument, Maturity Date						May 25, 2022
Debt Instrument, Frequency of Periodic Payment						last day of each fiscal quarter
Debt Instrument, Periodic Payment						$ 875
Debt Instrument, Date of First Required Payment						Sep. 30, 2017
Debt Instrument, Face Amount					$ 15,000
Debt Instrument, Maturity Date, Description					March 2,019
Debt Instrument, Covenant Description						The Restated Credit Agreement also:· amends our leverage ratio covenant to increase the maximum ratio to 5.75:1 at June 30, 2017, stepping down to 3.25:1 at June 30, 2020 and each quarter-end thereafter;· amends our fixed charge coverage ratio to be not less than 1.35:1 at June 30, 2017 and September 30, 2017, not less than 1.45:1 at December 31, 2017, and not less than 1.50:1 beginning with the quarter ending March 31, 2018 and each quarter-end thereafter; and· adds a Trailing Twelve Months (“TTM”) recurring revenue covenant, requiring software-as-a-service, hardware-as-a-service and cloud subscription and maintenance support revenues to be at least $41,000 at June 30, 2017 and stepping up to $60,500 at June 30, 2022 and each quarter-end thereafter.
Line of Credit [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 3,000		$ 32,714
Long-term Line of Credit								$ 0	$ 0
Line of Credit Facility, Remaining Borrowing Capacity						$ 4,521		3,000	$ 3,000
Line of Credit Facility, Interest Rate Description					In March 2017, we amended our Credit Agreement with Wells Fargo Bank, N.A to, among other things, obtain an additional term loan in the amount of $5,000.
Line of Credit [Member] | Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount								$ 5,000
Line of Credit Facility, Maximum Borrowing Capacity		$ 75,000
Debt Instrument, Increase (Decrease) for Period, Description		This increase includes an additional term loan commitment of approximately $40,286 and an additional revolver commitment of $2,000. The term loan consists of a $35,000 “First Out Loan Obligation” funded by Wells Fargo as administrative agent, and a $35,000 “Last Out Loan Obligation” funded by Wells Fargo’s syndicate partner, Goldman Sachs.
Debt Instrument, Covenant Compliance						As of June 30, 2017, we were in compliance with all covenants and all payments remain current. We expect to be in compliance or be able to obtain compliance through debt repayments with available cash on hand or cash we expect to generate from the ordinary course of operations over the next twelve months.
Line of Credit [Member] | Letter of Credit [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity					$ 10,000

NOTE 6 - NOTES PAYABLE (Detail

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2017	Dec. 31, 2016
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Balance	$ 78,725	$ 30,715
Short-term notes payable	8,525	5,455
Long-term notes payable	$ 70,200	25,260
Notes Payable, Other Payables [Member] | Mangrove COBRASource, Inc. [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	Mar. 18, 2018
Stated Interest Rate	3.50%
Balance	$ 0	6,000
Notes Payable, Other Payables [Member] | Personnel Management Systems, Inc ("PMSI") [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	Apr. 30, 2018
Stated Interest Rate	2.00%
Balance	$ 1,125	0
Notes Payable, Other Payables [Member] | Corporate Payroll, Inc ("CPI") [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	Apr. 30, 2018
Stated Interest Rate	0.00%
Balance	$ 500	0
Notes Payable, Other Payables [Member] | Payroll Specialities NW ("PSNW") [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	Mar. 31, 2018
Stated Interest Rate	2.00%
Balance	$ 600	0
Notes Payable, Other Payables [Member] | iSystems Intermediate Holdco, Inc.(iSystems) [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	May 25, 2019
Stated Interest Rate	3.50%
Balance	$ 5,000	0
Notes Payable, Other Payables [Member] | Compass HRM, Inc. (Compass) [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	May 25, 2022
Stated Interest Rate	2.00%
Balance	$ 1,500	0
Notes Payable to Banks [Member] | Wells Fargo Syndicated Partner [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	May 25, 2022
Stated Interest Rate	9.53%
Balance	$ 35,000	0
Notes Payable to Banks [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	May 25, 2022
Stated Interest Rate	4.53%
Balance	$ 35,000	$ 24,715

NOTE 6 - NOTES PAYABLE (Deta34

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt And Debt Issuance Costs - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Schedule of Debt And Debt Issuance Costs [Abstract]
Notes payable, current portion	$ 8,525	$ 5,455
Notes payable, current portion	(431)	0
Notes payable, current portion	8,094	5,455
Notes payable, net of current portion	70,200	25,260
Notes payable, net of current portion	(1,961)	(679)
Notes payable, net of current portion	68,239	24,581
Total Notes Payable	78,725	30,715
Total Notes Payable	(2,392)	(679)
Total Notes Payable	$ 76,333	$ 30,036

NOTE 6 - NOTES PAYABLE (Deta35

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Jun. 30, 2017	Dec. 31, 2016
Schedule of Maturities of Long-term Debt [Abstract]
December 31, 2017 (July to December)	$ 1,750
December 31, 2018	8,525
December 31, 2019	6,300
December 31, 2020	3,800
December 31, 2021	3,800
Thereafter	54,550
Gross Notes Payable	$ 78,725	$ 30,715

NOTE 6 - NOTES PAYABLE (Deta36

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Long-term Debt Instruments - Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]	6 Months Ended
	Jun. 30, 2017
Less Than 3.25:1 [Member] | First Out Base Rate Margin [Member]
Debt Instrument [Line Items]
Margin Rates	2.00 Percentage Points
Less Than 3.25:1 [Member] | First Out LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Margin Rates	3.00 Percentage Points
Less Than 3.25:1 [Member] | Last Out Base Rate Margin [Member]
Debt Instrument [Line Items]
Margin Rates	7.00 Percentage Points
Less Than 3.25:1 [Member] | Last Out LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Margin Rates	8.00 Percentage Points
More Than 3.25:1 [Member] | First Out Base Rate Margin [Member]
Debt Instrument [Line Items]
Margin Rates	2.50 Percentage Points
More Than 3.25:1 [Member] | First Out LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Margin Rates	3.50 Percentage Points
More Than 3.25:1 [Member] | Last Out Base Rate Margin [Member]
Debt Instrument [Line Items]
Margin Rates	7.50 Percentage Points
More Than 3.25:1 [Member] | Last Out LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Margin Rates	8.50 Percentage Points

NOTE 7 - SHARE BASED COMPENSA37

NOTE 7 - SHARE BASED COMPENSATION (Details) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017USD ($)shares	Jun. 30, 2016USD ($)shares	Jun. 30, 2017USD ($)shares	Jun. 30, 2016USD ($)	May 31, 2017shares
NOTE 7 - SHARE BASED COMPENSATION (Details) [Line Items]
Share-based Compensation (in Dollars) | $	$ 171	$ 67	$ 225	$ 106
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	29,000	235,000
2009 Equity Plan [Member]
NOTE 7 - SHARE BASED COMPENSATION (Details) [Line Items]
Active Equity Plans			1
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Authorized	1,700,000		1,700,000		1,400,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	857,000		857,000
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	229,000		229,000
2009 Equity Plan [Member] | Minimum [Member]
NOTE 7 - SHARE BASED COMPENSATION (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			5 years
2009 Equity Plan [Member] | Maximum [Member]
NOTE 7 - SHARE BASED COMPENSATION (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years

NOTE 8 - OTHER COMPREHENSIVE 38

NOTE 8 - OTHER COMPREHENSIVE LOSS (Details) - Schedule of Accumulated Other Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017
Schedule of Accumulated Other Comprehensive Income (Loss) [Abstract]
Beginning balance, December 31, 2016		$ 5
Beginning balance, December 31, 2016		5
Other comprehensive loss before reclassifications		(57)
Other comprehensive loss before reclassifications		(57)
Amounts reclassified from accumulated other comprehensive income (loss)		0
Amounts reclassified from accumulated other comprehensive income (loss)		0
Net current-period other comprehensive loss		(57)
Net current-period other comprehensive loss	$ (23)	(57)
Ending balance, June 30, 2017	(52)	(52)
Ending balance, June 30, 2017	$ (52)	$ (52)

NOTE 8 - OTHER COMPREHENSIVE 39

NOTE 8 - OTHER COMPREHENSIVE LOSS (Details) - Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Comprehensive Income (Loss) [Abstract]
Foreign currency translation adjustments, Before Tax	$ (23)		$ (57)
Foreign currency translation adjustments, Tax Benefit	0		0
Foreign currency translation adjustments, Net of Tax	(23)	$ 81	(57)	$ 116
Other comprehensive loss, Before Tax	(23)		(57)
Other comprehensive loss, Tax Benefit	0		0
Other comprehensive loss, Net of Tax	$ (23)		$ (57)

NOTE 9 - NET LOSS PER SHARE (De

NOTE 9 - NET LOSS PER SHARE (Details) - shares	3 Months Ended	6 Months Ended
	Jun. 30, 2017	Jun. 30, 2017	Jun. 30, 2016
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	857,000	857,000	664,000

NOTE 9 - NET LOSS PER SHARE (41

NOTE 9 - NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2017	Jun. 30, 2016	Jun. 30, 2017	Jun. 30, 2016
Components of Earnings Per Share, Basic and Diluted [Abstract]
Net income (loss) (in Dollars)	$ (1,837)	$ 136	$ (2,896)	$ (1,418)
Weighted-average shares of common stock outstanding	9,980,000	6,294,000	9,307,000	6,292,000
Dilutive effect of employee stock options	0	135,000	0	0
Weighted average shares for diluted net income (loss) per share	9,980,000	6,429,000	9,307,000	6,292,000
Basic net income (loss) per share (in Dollars per share)	$ (0.18)	$ 0.02	$ (0.31)	$ (0.23)
Diluted net income (loss) per share (in Dollars per share)	$ (0.18)	$ 0.02	$ (0.31)	$ (0.23)