Asure Software (ASUR) 10-Q 9 Nov 18 2018 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information - shares	9 Months Ended
	Sep. 30, 2018	Nov. 07, 2018
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		15,224,384
Amendment Flag	false
Entity Central Index Key	884,144
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Document Period End Date	Sep. 30, 2018
Document Fiscal Year Focus	2,018
Document Fiscal Period Focus	Q3
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Ex Transition Period	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 19,194	$ 27,792
Accounts receivable, net of allowance for doubtful accounts of $706 and $425 at September 30, 2018 and December 31, 2017, respectively	18,824	13,361
Inventory	1,265	509
Prepaid expenses and other current assets	4,518	2,588
Total current assets before funds held for clients	43,801	44,250
Funds held for clients	71,176	42,328
Total current assets	114,977	86,578
Property and equipment, net	7,830	5,217
Goodwill	107,557	77,348
Intangible assets, net	75,823	33,554
Other assets	3,453	614
Total assets	309,640	203,311
Current liabilities:
Current portion of notes payable	4,502	8,895
Accounts payable	4,025	1,912
Accrued compensation and benefits	2,551	2,477
Other accrued liabilities	2,246	862
Deferred revenue	12,110	13,078
Total current liabilities before client fund obligations	25,434	27,224
Client fund obligations	71,699	42,328
Total current liabilities	97,133	69,552
Long-term liabilities:
Deferred revenue	998	1,125
Deferred tax liability	2,198	1,070
Notes payable, net of current portion and debt issuance cost	108,566	66,973
Other liabilities	953	817
Total long-term liabilities	112,715	69,985
Total liabilities	209,848	139,537
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; 15,609 and 12,876 shares issued, 15,224 and 12,492 shares outstanding at September 30, 2018 and December 31, 2017, respectively	156	129
Treasury stock at cost, 384 shares at September 30, 2018 and December 31, 2017	(5,017)	(5,017)
Additional paid-in capital	390,834	346,322
Accumulated deficit	(285,372)	(277,597)
Accumulated other comprehensive loss	(809)	(63)
Total stockholders’ equity	99,792	63,774
Total liabilities and stockholders’ equity	$ 309,640	$ 203,311

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Allowance for doubtful accounts (in Dollars)	$ 706	$ 425
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	15,609	12,876
Common stock, shares outstanding	15,224	12,492
Treasury stock, shares	384	384

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Revenue:
Revenues	$ 23,458	$ 15,527	$ 64,529	$ 39,134
Cost of sales	8,471	3,396	21,248	8,660
Gross margin	14,987	12,131	43,281	30,474
Operating expenses
Selling, general and administrative	11,052	9,459	33,394	25,286
Research and development	3,514	883	6,495	2,488
Amortization of intangible assets	2,447	1,341	6,038	3,230
Total operating expenses	17,013	11,683	45,927	31,004
Income (Loss) from operations	(2,026)	448	(2,646)	(530)
Other income (loss)
Interest expense and other	(2,350)	(1,644)	(6,832)	(3,279)
Other income	489	0	489	0
Total other loss, net	(1,861)	(1,644)	(6,343)	(3,279)
Income (loss) from operations before income taxes	(3,887)	(1,196)	(8,989)	(3,809)
Income tax provision	303	(85)	(288)	(368)
Net income (loss)	(3,584)	(1,281)	(9,277)	(4,177)
Other comprehensive income (loss)
Foreign currency gain (loss)	(211)	(6)	(645)	(63)
Unrealized net losses	(101)	0	(101)	0
Other comprehensive income (loss)	$ (3,896)	$ (1,287)	$ (10,023)	$ (4,240)
Basic and diluted net income (loss) per share
Basic (in Dollars per share)	$ (0.24)	$ (0.10)	$ (0.68)	$ (0.40)
Diluted (in Dollars per share)	$ (0.24)	$ (0.10)	$ (0.68)	$ (0.40)
Weighted average basic and diluted shares
Basic (in Shares)	15,223,000	12,418,000	13,591,000	10,355,000
Diluted (in Shares)	15,223,000	12,418,000	13,591,000	10,355,000
Cloud Revenue [Member]
Revenue:
Revenues	$ 18,390	$ 11,062	$ 51,149	$ 27,724
Hardware Revenue [Member]
Revenue:
Revenues	1,457	1,003	3,612	3,651
Maintenance Revenue [Member]
Revenue:
Revenues	1,264	1,777	3,985	4,325
Professional Services Revenue [Member]
Revenue:
Revenues	$ 2,347	$ 1,685	$ 5,783	$ 3,434

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (9,277,000)	$ (4,177,000)
Adjustments to reconcile net loss to net cash provided by (used in) operations:
Depreciation and amortization	9,599,000	4,344,000
Provision for doubtful accounts	496,000	320,000
Share-based compensation	887,000	363,000
Release of contingent consideration	(489,000)	0
Accounts receivable	(6,587,000)	(4,450,000)
Inventory	(137,000)	(287,000)
Prepaid expenses and other assets	(2,250,000)	(471,000)
Accounts payable	850,000	(569,000)
Accrued expenses and other long-term obligations	678,000	881,000
Deferred revenue	168,000	1,963,000
Net cash used in operating activities	(6,062,000)	(2,083,000)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions net of cash acquired	(66,366,000)	(45,472,000)
Purchases of property and equipment	(1,503,000)	(942,000)
Software capitalization costs	(2,536,000)	(804,000)
Net change in funds held for clients	16,617,000	8,867,000
Net cash used in investing activities	(53,788,000)	(38,351,000)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable	36,750,000	45,777,000
Payments on notes payable	(5,772,000)	(8,098,000)
Proceeds from revolving line of credit	4,540,000	0
Payments on revolving line of credit	(4,540,000)	0
Net proceeds from issuance of common stock	39,156,000	27,820,000
Debt issuance cost	(1,693,000)	(1,433,000)
Payments on capital leases	(124,000)	(131,000)
Net change in client fund obligations	(16,937,000)	(8,812,000)
Net cash provided by financing activities	51,380,000	55,123,000
Effect of foreign exchange rates	(128,000)	8,000
Net (decrease) increase in cash and cash equivalents	(8,598,000)	14,697,000
Cash and cash equivalents at beginning of period	27,792,000	12,767,000
Cash and cash equivalents at end of period	19,194,000	27,464,000
Cash paid for:
Interest	5,605,000	2,180
Income taxes	101,000	23,000
Non-cash Investing and Financing Activities:
Subordinated notes payable –acquisitions	7,592,000	8,165,000
Equity issued in connection with acquisitions	$ 4,493,000	$ 21,825,000

NOTE 1 - THE COMPANY AND BASIS

NOTE 1 - THE COMPANY AND BASIS OF PRESENTATION	9 Months Ended
	Sep. 30, 2018
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 leading provider of Human Capital Management (“HCM”) and Workplace Management, offering intuitive and innovative cloud-based solutions designed to help organizations of all sizes and complexities build companies of the future. Our cloud platforms enables clients worldwide to better manage their people and space in a mobile, digital, multi-generational, and global landscape. Asure’s offerings include a fully-integrated HCM platform, flexible benefits and compliance administration, Human Resources (“HR”) consulting, and time and labor management as well as a full suite of workspace management solutions for conference room scheduling, desk sharing programs, and real estate optimization. We develop, market, sell and support our offerings worldwide through our principal office in Austin, Texas and through additional offices in Alabama, Florida, Massachusetts, Michigan, Oregon, Vermont, Washington, and the United Kingdom. As a result of the 2018 acquisitions, we also have operations in California, Iowa, Tennessee, North Carolina, Georgia and New York. 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. Certain reclassifications were made to conform to the current period presentation in the condensed consolidated balance sheets. These reclassifications include a reclassification to the long-term deferred tax liability. In the opinion of management, these interim financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary for a fair presentation of our financial position as of September 30, 2018, the results of operations for the three and nine months ended September 30, 2018 and September 30, 2017, and our cash flows for the nine months ended September 30, 2018 and September 30, 2017. These condensed consolidated financial statements should be read 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, 2017. 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	9 Months Ended
	Sep. 30, 2018
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. INVESTMENTS AVAILABLE-FOR SALE Available-for-sale securities are carried at fair value, with the unrealized gains and losses reported in accumulated other comprehensive income (loss). The amortized cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity. The amortization of premiums and accretion of discounts is included in interest income. Realized gains and losses and declines in value judged to be other-than-temporary, if any, on available-for-sale securities are included in other income (expense). The cost of securities sold is based on the specific identification method. Interest and dividends on securities classified as available-for-sale are included in interest income. LIQUIDITY In April 2018, we filed a universal shelf registration statement on Form S-3 with the Securities and Exchange Commission (“SEC”) to provide access to additional capital, if needed. Pursuant to the shelf registration statement, we may from time to time offer to sell in one or more offerings shares of our common stock or other securities having an aggregate value of up to $175,000 (which includes approximately $60,000 of unsold securities that were previously registered on our currently effective registration statements). The shelf registration statement relating to these securities became effective on April 16, 2018. As of September 30, 2018, there is $133,438 remaining available under the shelf registration statement. In June 2018, we completed an underwritten public offering in which we sold an aggregate of 2,375,000 shares of our common stock at a public offering price of $17.50 per share. We realized net proceeds of approximately $38,910 after deducting underwriting discounts and estimated offering expenses. As of September 30, 2018, our principal sources of liquidity consisted of $19,194 of cash and cash equivalents, cash we expect to generate in the future from our business operations, $5,000 available for borrowing under our revolving line of credit, and $25,000 delayed draw term loan commitment with Wells Fargo Bank, National Association (“Wells Fargo”) 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. 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 these condensed consolidated financial statements. However, we may need to raise additional capital or incur additional indebtedness to grow our existing software operations and to seek additional strategic acquisitions in the near future. Management is focused on growing our existing product offering, as well as our customer base, to increase our recurring revenue. We have made and will continue to explore additional strategic acquisitions. We expect to fund any future acquisitions with equity, available cash, cash we expect to generate in the future from our business operations, funds under our credit facilities, and cash generated from the issuance of equity or debt securities. 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 will 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. In our evaluation of the Company’s ability to continue as a going concern in accordance with ASU 2014-15, we have considered factors such as the Company’s historical and forecasted results of operations and cash flows from operations.The Company recorded $9,277 of net loss and $6,062 of cash outflows from operations during the nine months ended September 30, 2018, which are indicators of substantial doubt regarding the Company’s ability to continue as a going concern.. We believe 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 condensed consolidated 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, which will mitigate such substantial doubt regarding the Company’s ability to continue as a going concern. RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Standards Effective January 1, 2018, we adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606): Deferral of Effective Date, Revenue Recognition, We recorded a $1,502 cumulative effect adjustment to opening retained earnings as of January 1, 2018 related to an increase in deferred commissions. There was no impact to revenue as a result of applying Topic 606. The primary impact of adopting Topic 606 is to sales commissions related to onboarding new clients that were previously expensed. Under the new standard, these costs are now capitalized as deferred commissions and amortized over the estimated customer life of five to ten years. The impact from the adoption of Topic 606 to our consolidated balance sheet and income statement as of and for the three and nine months ended September 30, 2018, are as follows: September 30, 2018 Balance Using Previous Standard Increase (Decrease) Balance Sheet Assets Prepaid expenses and other current assets $ 4,518 $ 4,356 $ (162 ) Total current assets before funds held for clients 43,801 43,639 (162 ) Total current assets 114,977 114,815 (162 ) Other assets 3,453 713 2,740 Total assets $ 309,640 $ 306,738 $ 2,578 Liabilities and stockholders’ equity (285,372 ) (282,470 ) 2,578 Total stockholders’ equity 99,792 96,890 2,578 Total liabilities and stockholders’ equity $ 309,640 $ 306,738 $ 2,578 For the Three Months Ended September 30, 2018 Balance Using Previous Standard Increase (Decrease) Income Statement Operating expenses 11,052 10,738 (314 ) Total operating expenses 17,013 16,699 (314 ) Gain (Loss) from operations (2,026 ) (1,712 ) (314 ) Loss from operations before income tax (3,887 ) (3,573 ) (314 ) Net Loss $ (3,584 ) $ (3,270 ) $ 314 Other comprehensive loss $ (3,896 ) $ (3,582 ) $ 314 For the Nine Months Ended September 30, 2018 Balance Using Previous Standard Increase (Decrease) Income Statement Operating expenses 33,394 32,519 (875 ) Total operating expenses 45,927 45,052 (875 ) Gain (Loss) from operations (2,646 ) 1,771 (875 ) Loss from operations before income tax (8,989 ) (8,114 ) (875 ) Net Loss $ (9,277 ) $ (8,402 ) $ (875 ) Other comprehensive loss $ (10,023 ) $ (9,148 ) $ (875 ) 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 fiscal years beginning after December 15, 2017, with early adoption permitted. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. 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. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with 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 annual periods beginning after December 15, 2017. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. 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. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. Standards Yet To Be Adopted 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. While we are currently evaluating the impact ASU 2016-02 will have on our consolidated financial statements, we expect the adoption will result in a material increase in the assets and liabilities recorded on our Condensed Consolidated Balance Sheets and additional qualitative and quantitative disclosures. In February 2018, the FASB issued ASU No. 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”, which provides entities the option to reclassify tax effects stranded in accumulated other comprehensive income as a result of the 2017 Tax Cuts and Jobs Act (“the Tax Act”) to retained earnings. The guidance is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. 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. REVENUE RECOGNITION On January 1, 2018, we adopted Topic 606 using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results of reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605. There was no impact to revenue as a result of applying Topic 606 for the three and nine months ended September 30, 2018. Our revenue consist of software-as-a-service (“SaaS”) offerings and time-based software subscription license arrangements that also, typically include hardware, maintenance/support, and professional services elements. We recognize revenue on an output basis when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. Our contracts with customers may include multiple performance obligations. For such arrangements, we allocate revenue to each performance obligation based on its relative standalone selling price. We determine standalone selling prices based on the amount that we believe the market is willing to pay determined through historical analysis of sales data as well as through use of the residual approach when we can estimate the standalone selling price for one or more, but not all, of the promised goods or services. SaaS arrangements and time-based software subscriptions typically have an initial term ranging from one to three years and are renewable on an annual basis. A typical SaaS/software subscription arrangement will also include hardware, setup and implementation services. Revenue allocated to the SaaS/software subscription performance obligations are recognized on an output basis ratably as the service is provided over the non-cancellable term of the SaaS/subscription service and are reported as Cloud revenue on the Consolidated Statement of Comprehensive Loss. Revenue allocated to other performance obligations included in the arrangement is recognized as outlined in the paragraphs below. Hardware devices sold to customers (typically time clocks, LCD panels, sensors and other peripheral devices) are sold as either a standard product sell arrangement where title to the hardware passes to the customer or under a hardware-as-a-service (“HaaS”) arrangement where the title to the hardware remains with Asure. Revenue allocated to hardware sold as a standard product are recognized on an output basis when title passes to the customer, typically the date we ship the hardware. Revenue allocated to hardware under a hardware-as-a-service (“HaaS”) arrangement are recognized on an output basis, recorded ratably as the service is provided over the non-cancellable term of the HaaS arrangement, typically one year. Revenue recognized from hardware devices sold to customers via either of the two above types of arrangements are reported as Hardware revenue on the Consolidated Statement of Comprehensive Loss. Our professional services offerings typically include data migration, set up, training, and implementation services. Set up and implementation services typically occur at the start of the software arrangement while certain other professional services, depending on the nature of the services and customer requirements, may occur several months later. We can reasonably estimate professional services performed for a fixed fee and we recognize allocated revenue on an output basis on a proportional performance basis as the service is provided. We recognize allocated revenue on an output basis for professional services engagements billed on a time and materials basis as the service is provided. We recognize allocated revenue on an output basis on all other professional services engagements upon the earlier of the completion of the service’s deliverable or the expiration of the customer’s right to receive the service. Revenue recognized from professional services offerings are reported as Professional service revenue on the Consolidated Statement of Comprehensive Loss. We recognize allocated revenue for maintenance/support on an output basis ratably over the non-cancellable term of the support agreement. Initial maintenance/support terms are typically one to three years and are renewable on an annual basis. Revenue recognized from maintenance/support are reported as Maintenance and support revenue on the Consolidated Statement of Comprehensive Loss. We do not recognize revenue for agreements with rights of return, refundable fees, cancellation rights or substantive acceptance clauses until these return, refund or cancellation rights have expired or acceptance has occurred. Our arrangements with resellers do not allow for any rights of return. Our payment terms vary by the type of customer and the customer’s payment history and the products or services offered. The term between invoicing and when payment is due is not significant and as such our contracts do not include a significant financing component. The transaction prices of our contracts do not include consideration amounts that are variable and do not include noncash consideration. Deferred revenue includes amounts invoiced to customers in excess of revenue we recognize, and is comprised of deferred Cloud, HaaS, Maintenance and support, and Professional services revenue. We recognize deferred revenue when we complete the service and over the terms of the arrangements, primarily ranging from one to three years. CONTINGENCIES Although we have been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of September 30, 2018, we were not party to any pending legal proceedings.

NOTE 3 - INVESTMENTS AND FAIR V

NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE 3 – INVESTMENTS AND FAIR VALUE MEASUREMENTS During the three months ended September 30, 2018, $4,217 of Funds Held for Clients were invested in short-term available-for-sale securities consisting of government and commercial bonds, including mortgage backed securities. There were no investments in securities during the first six months of 2018 and the three and nine months ended September 30, 2017. At September 30, 2018, we also had $10,000 in money market funds, classified as cash equivalents. Investments classified as short-term available-for-sale as of September 30, 2018 consisted of the following: As of September 30, 2018 Amortized Cost Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate Estimated Fair Value Corporate debt securities (2) $ 4,318 $ 14 $ (115 ) $ 4,217 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At September 30, 2018, there were 27 securities in an unrealized gain position and there were 29 securities in an unrealized loss position. These unrealized losses were less than $25,000 individually and $115,000 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. The Company does not intend to sell these investments and it is not more likely than not that the Company will be required to sell these investments before recovery of their amortized cost basis, which may be at maturity. The Company reviews its investments to identify and evaluate investments that have an indication of possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and the Company’s intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. (2) At September 30, 2018, none of these securities were classified as cash and cash equivalents on the Company’s balance sheet and none of these securities were scheduled to mature outside of one year. 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. At September 30, 2018, we had $10,000 in money market funds, classified as cash equivalents. Short-term available-for-sale securities consist of government and commercial bonds, including mortgage backed securities, and are classified as Funds Held for Clients on the accompanying condensed consolidated balance sheet. The following table presents the fair value hierarchy for our financial assets measured at fair value on a recurring basis as of September 30, 2018 and December 31, 2017, respectively: Fair Value Measure at September 30, 2018 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable September 30, Market Inputs Inputs Description 2018 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 19,194 $ 19,194 $ - $ - Short-term available-for-sale securities- Funds Held for Clients 4,217 - 4,217 - Total $ 23,411 $ 19,194 $ 4,217 $ - Fair Value Measure at December 31, 2017 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable December 31, Market Inputs Inputs Description 2017 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 27,792 $ 27,792 $ - $ - Total $ 27,792 $ 27,792 $ - $ -

NOTE 4 - ACQUISITIONS

NOTE 4 - ACQUISITIONS	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block Supplement [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	NOTE 4 – ACQUISITIONS 2018 Acquisitions In January 2018, we acquired all of the outstanding shares of common stock of Pay Systems of America, Inc. (“Pay Systems”), a provider of HR, payroll and employee benefits services. The aggregate consideration for the shares consisted of (i) $19,194 in cash and (ii) a subordinated promissory note (the “Pay Systems Note”) in the principal amount of $1,572, subject to adjustment, We funded the cash payment with cash on hand. The Pay Systems Note bears interest at an annual rate of 2.0% and is payable in two installments – one-half, plus accrued interest, on July 1, 2018 and the remaining principal balance and accrued interest on January 1, 2019. In January 2018, we also completed the acquisitions of two other companies that are current resellers of our leading Human Resource Information System platform. We funded these two acquisitions with cash on hand, subordinated promissory notes and shares of Asure common stock. In April 2018, we acquired all of the assets of a provider of outsourced HR, consulting, and professional services around payroll and employee benefits; and we acquired all of the share capital of a provider of a sensor-based solution that allows organizations across the world to streamline operations, create efficiencies, enhance productivity, and analyze employee engagement. We funded these acquisitions with cash (using borrowed funds under our Second Restated Credit Agreement) and subordinated promissory notes. In April 2018, we also purchased a portfolio of customer accounts and the related contracts for payroll processing services (known as Evolution Payroll) from Wells Fargo for an aggregate purchase price of $10,450. The aggregate purchase price consisted of (i) $10,000 in cash and (ii) a subordinated promissory note (the “Evolution Payroll Note”) in the principal amount of $450. The Evolution Payroll Note bears interest at an annual rate of 2.0%, and the unpaid principal and all accrued interest under the Evolution Payroll Note is payable on April 9, 2020. To finance this transaction, we borrowed approximately $10,000 under our Second Restated Credit Agreement. In July 2018, we acquired all of the capital stock of USA Payroll, Inc. and assets of its affiliates (“USA Payroll”), a payroll processing company based in Rochester, New York and a licensee of our Evolution software. The aggregate purchase price consisted of (i) $18,561 in cash; (ii) a subordinated promissory note (the “USA Payroll Notes”) in the principal amount of $3,263; and (iii) 225,089 unregistered shares of our common stock valued at $3,600 based on a volume-weighted average of the closing prices of our common stock during a 90-day period. We funded the cash payment with cash on hand. The USA Payroll Notes bear interest at an annual rate of 3.0%. Interest payments are due on July 1, 2019, July 1, 2020 and accrued interest and principal is due on July 1, 2021. Except for the purchase of Pay Systems Evolution Payroll portfolio and USA Payroll, the 2018 acquisitions, individually, were not material to our results of operations, financial position, or cash flows. We have treated the purchase of the Evolution Payroll portfolio as an acquisition of assets, rather than as an acquisition of a business. Purchase Price Allocation Following is the purchase price allocation for the 2018 business acquisitions. We based the preliminary fair value estimate for the assets acquired and liabilities assumed for these acquisitions upon preliminary calculations and valuations. Our estimates and assumptions for these acquisitions are subject to change as we obtain additional information for our estimates during the respective measurement periods (up to one year from the acquisition date). The primary areas of those preliminary estimates that we have not yet finalized relate to certain tangible assets and liabilities acquired, and income and non-income based taxes. We recorded the transactions, with the exception of the Evolution Payroll portfolio purchase, using the acquisition method of accounting and recognized assets and liabilities assumed at their fair value as of the dates of acquisitions. The $36,960 of intangible assets subject to amortization consist of $32,200 allocated to Customer Relationships, $2,100 for Developed Technology, $2,330 for Trade Names, and $330 for Noncompete Agreements. To value the Trade Names, we employed the relief from royalty method under the market approach. For the Noncompete Agreements, 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 13.0% to 33.0%, 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 1.0% royalty rate. We believe significant synergies are expected to arise from these strategic acquisitions. This factor contributed to a purchase price that was in excess of the fair value of the net assets acquired and, as a result, we recorded goodwill for each acquisition. A portion of acquired goodwill will be deductible for tax purposes. Assets Acquired Pay Systems USA Payroll Others Total Cash & cash equivalents $ 767 $ 470 $ 600 $ 1,837 Accounts receivable 54 114 2,609 2,777 Fixed assets 121 94 39 254 Inventory - - 657 657 Other assets 49 13 1,014 1,076 Funds held for clients 10,976 20,439 14,050 45,465 Goodwill 8,871 12,388 10,373 31,632 Intangibles 7,240 14,280 15,440 36,960 Total assets acquired $ 28,078 $ 47,798 $ 44,782 $ 120,658 Liabilities assumed Accounts payable 113 39 1,170 1,322 Accrued other liabilities 951 393 2,983 4,327 Deferred revenue - - 355 355 Client fund obligations 11,820 20,439 14,050 46,309 Total liabilities assumed 12,884 20,871 18,558 52,313 Net assets acquired $ 15,194 $ 26,927 $ 26,224 $ 68,345 The following is a reconciliation of the purchase price to the fair value of net assets acquired at the date of acquisition: Pay Systems USA Payroll Others Total Purchase price $ 15,724 $ 27,450 $ 27,950 $ 71,124 Working capital adjustment (469 ) 66 210 (193 ) Adjustment to fair value of contingent liability - - (1,761 ) (1,761 ) Adjustment to fair value of Asure’s stock - (299 ) (104 ) (403 ) Debt discount (61 ) (290 ) (71 ) (422 ) Fair value of net assets acquired $ 15,194 $ 26,927 $ 26,224 $ 68,345 The purchase of the Evolution Payroll portfolio has been accounted for as an asset acquisition under the acquisition method of accounting. The amendments in ASU 2017-01 provide a screen to determine when a set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set of assets and activities is not a business. Since the acquisition was determined to be an asset acquisition, the total value of the purchase consideration is allocated to the asset acquired. Management assessed the fair value of the promissory note and cash consideration as of April 1, 2018, which was as follows: Fair Value Cash $ 10,000 Promissory note 450 Debt discount (46 ) Total $ 10,404 Fair value of asset acquired, Customer Relationships $ 10,404 As an asset acquisition, we also capitalized approximately $40 of total costs incurred to complete the acquisition consisting of legal fees of approximately $30 and accounting fees of approximately $10. The total intangible asset of $10,444 is recorded in our consolidated balance sheet within Intangible Assets- Customer Relationships, and is being amortized over its estimated useful life of eight years. Transaction costs incurred for the 2018 business acquisitions were $1,000 and $3,301 in the three and nine months ended September 30, 2018, respectively, and were expensed as incurred and included in selling, general and administrative expenses. Contingent consideration In connection with the acquisition of all of the assets of a provider of outsourced human resources, consulting, and professional services in April 2018, we recorded contingent consideration based upon the expected achievement of certain milestone goals. We will record any changes to the fair value of contingent consideration due to changes in assumptions used in preparing the valuation model in selling, general and administrative expenses in the Consolidated Statements of Comprehensive Income (Loss). Contingent consideration is valued using a multi-scenario discounted cash flow method. The assumptions used in preparing the discounted cash flow method include estimates for outcomes if milestone goals are achieved and the probability of achieving each outcome. Management estimates probabilities and then applies them to management’s conservative case forecast, most likely case forecast and optimistic case forecast with the various scenarios. The Company retained a third party expert to assist in determining the value of the contingent consideration as of April 1, 2018. As of April 1, 2018, the third party expert determined the value of the contingent consideration for the acquisition was $489. The valuation of the contingent consideration was based on a Monte Carlo simulation model for fiscal 2017 to 2019. Management provided revenue projections (an unobservable input) of $3,075 for fiscal 2018 (partial year), and $4,408 for fiscal 2019, respectively. Based on current projections, we released the liability for the contingent consideration as of September 30, 2018, and recorded $489 of Other Income in the accompanying condensed consolidated statement of operations. Unaudited Pro Forma Financial Information The following unaudited summary of pro forma combined results of operations for the three and nine months ended September 30, 2018 and September 30, 2017 gives effect to our 2017 and 2018 business and asset acquisitions as if we had completed them on January 1, 2017. 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 of January 1, 2017, nor is it indicative of future consolidated results of operations. FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2018 FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2017 Revenue $ 23,458 $ 27,163 Net income (loss) $ (2,584 ) $ (1,758 ) Net income (loss) per common share: Basic and diluted $ (0.17 ) $ (0.14 ) Weighted average shares outstanding: Basic and diluted 15,223 12,418 FOR THE NINE MONTHS ENDED SEPTEMBER 30, FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2018 2017 Revenue $ 70,645 $ 76,590 Net income (loss) $ (7,862 ) $ (5,408 ) Net income (loss) per common share: Basic and diluted $ (0.58 ) $ (0.52 ) Weighted average shares outstanding: Basic and diluted $ 13,591 $ 10,355

NOTE 5 - GOODWILL AND OTHER INT

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS	9 Months Ended
	Sep. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets Disclosure [Text Block]	NOTE 5 – GOODWILL AND OTHER INTANGIBLE ASSETS We accounted for our 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, 2017 $ 77,348 Goodwill recognized upon acquisitions 31,632 Adjustments to Goodwill associated with acquisitions (1,490 ) Foreign exchange adjustment to goodwill 67 Balance at September 30, 2018 $ 107,557 The gross carrying amount and accumulated amortization of our intangible assets as of September 30, 2018 and December 31, 2017 are as follows: September 30, 2018 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 6.0 $ 14,849 $ (6,513 ) $ 8,336 Customer Relationships 7.4 81,030 (18,252 ) 62,778 Reseller Relationships 7.0 853 (853 ) - Trade Names 9.9 5,199 (1,142 ) 4,057 Noncompete 5.1 1,022 (370 ) 652 7.3 $ 102,953 $ (27,130 ) $ 75,823 December 31, 2017 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 6.7 $ 11,925 $ (5,010 ) $ 6,915 Customer Relationships 9.5 37,096 (13,142 ) 23,954 Reseller Relationships 7.0 853 (761 ) 92 Trade Names 10.4 2,915 (884 ) 2,031 Noncompete Agreements 6.1 692 (130 ) 562 8.8 $ 53,481 $ (19,927 ) $ 33,554 We record amortization expenses using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses for the three months ended September 30, 2018 and 2017 were $2,447 and $1,341, respectively, included in Operating Expenses. Amortization expenses recorded in Cost of Sales were $437 and $106 for the three months ended September 30, 2018 and 2017, respectively. Amortization expenses for the nine months ended September 30, 2018 and 2017 were $6,038 and $3,230 included in Operating Expenses, and $1,171 and $319, respectively, included in Cost of Sales. The following table summarizes the future estimated amortization expense relating to our intangible assets as of September 30, 2018: Calendar Years 2018 (October to December) $ 2,838 2019 10,835 2020 9,999 2021 9,533 2022 9,207 2023 8,009 Thereafter 24,417 Total $ 74,838 Developed Technology not yet in service 985 Net Intangible Assets $ 75,823

NOTE 6 - NOTES PAYABLE

NOTE 6 - NOTES PAYABLE	9 Months Ended
	Sep. 30, 2018
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 September 30, 2018 Balance as of December 31, 2017 Subordinated Notes Payable- acquisitions 10/1/2019 – 5/25/2022 2.00% - 3.50 % 12,164 9,847 Term Loan – Wells Fargo Syndicate Partner 5/25/2022 10.55 % 52,238 34,125 Term Loan - Wells Fargo 5/25/2022 5.55 % 52,238 34,125 Total Notes Payable $ 116,640 $ 78,097 Short-term notes payable $ 5,374 $ 8,895 Long-term notes payable $ 111,266 $ 69,202 On January 1, 2016, we adopted ASU 2015-03 for debt issuance costs on our term loan, on a retrospective basis. The impact of adopting ASU 2015-03 was the classification of all deferred financing costs as a deduction to corresponding debt in addition to the reclassification of deferred financing costs in other current and long-term assets to short and long-term notes payable. The following table summarizes the debt issuance costs as of the dates indicated: Notes Payable Gross Notes Payable at September 30, 2018 Debt Issuance Costs and Debt Discount Net Notes Payable at September 30, 2018 Notes payable, current portion $ 5,374 $ (872 ) $ 4,502 Notes payable, net of current portion 111,266 (2,700 ) 108,566 Total Notes Payable $ 116,640 $ (3,572 ) $ 113,068 Notes Payable Gross Notes Payable at December 31, 2017 Debt Issuance Costs and Debt Discount Net Notes Payable at December 31, 2017 Notes payable, current portion $ 8,895 $ - $ 8,895 Notes payable, net of current portion 69,202 (2,229 ) 66,973 Total Notes Payable $ 78,097 $ (2,229 ) $ 75,868 The following table summarizes the future principal payments related to our outstanding debt: Year Ended Gross Amount December 31, 2018 (October to December) $ 633 December 31, 2019 6,026 December 31, 2020 5,197 December 31, 2021 8,151 December 31, 2022 96,633 Gross Notes Payable $ 116,640 Term Loan - Wells Fargo In March 2014, we entered into a credit agreement (the “Credit Agreement”) with Wells Fargo, 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. Second Amended and Restated Credit Agreement In March 2018, we entered into a second amended and restated credit agreement (the “Second Restated Credit Agreement”) with Wells Fargo, and the lenders that are parties thereto, amending and restating the terms of the Amended and Restated Credit Agreement dated as of May 2017. The Second Restated Credit Agreement provides for a total of $175,000 in available financing consisting of (a) $105,000 in the aggregate principal amount of term loans, an increase of approximately $36,750; (b) a $5,000 line of credit, (c) a $25,000 delayed draw term loan commitment for the financing of permitted acquisitions, which is a new financing option for us; and (d) a $40,000 accordion, an increase of $30,000. The accordion allows us to increase the amount of financing we receive from our lenders at our option. Financing under the delayed draw term loan commitment and accordion are subject to certain conditions as described in the Second Restated Credit Agreement. The Second Restated Credit Agreement amends the applicable margin rates for determining the interest rate payable on the loans as follows: Leverage Ratio First Out Revolver Base Rate Margin First Out Revolver LIBOR Rate Margin First Out TL Base Rate Margin First Out TL LIBOR Rate Margin Last Out Base Rate Margin Last Out LIBOR Rate Margin ≤ 3.25:1 4.25 percentage points 5.25 percentage points 1.75 percentage points 2.75 percentage points 6.75 percentage points 7.75 percentage points > 3.25:1 4.75 percentage points 5.75 percentage points 2.25 percentage points 3.25 percentage points 7.25 percentage points 8.25 percentage points The outstanding principal amount of the term loans is payable as follows: ● $263 beginning on June 30, 2018 and the last day of each fiscal quarter thereafter up to March 31, 2020, plus an additional amount equal to 0.25% of the principal amount of all delayed draw term loans; ● $656 beginning on June 30, 2020 and the last day of each fiscal quarter thereafter up to March 31, 2021, plus an additional amount equal to 0.625% of the principal amount of all delayed draw term loans; and ● $1,313 beginning on June 30, 2021 and the last day of each fiscal quarter thereafter, plus an additional amount equal to 1.25% of the principal amount of all delayed draw term loans. The outstanding principal balance and all accrued and unpaid interest on the term and revolving loans is due on May 25, 2022. The Second Restated Credit Agreement also: ● amends our leverage ratio covenant to increase the maximum ratio to 6.50:1 at March 31, 2018 and June 30, 2018, 6.00:1 at September 30, 2018 and December 31, 2018 and then stepping down each quarter-end thereafter; ● amends our fixed charge coverage ratio to be not less than 1.25:1 at March 31, 2018 and each quarter-end thereafter; and ● removes the TTM recurring revenue covenant. As of September 30, 2018 and December 31, 2017, $0 was outstanding and $5,000 was available for borrowing under the revolver. As of September 30, 2018, 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 - Contracts with Custome

NOTE 7 - Contracts with Customers	9 Months Ended
	Sep. 30, 2018
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	NOTE 7 – Contracts with Customers Receivables Receivables from contracts with customers, net of allowance for doubtful accounts of $706, were $15,878 at September 30, 2018. Receivables from contracts with customers, net of allowance for doubtful accounts of $425, were $12,032 at December 31, 2017. Deferred Commissions Deferred commissions costs from contracts with customers were $3,371 and $636 at September 30, 2018 and December 31, 2017, respectively. The amount of amortization recognized in the period was $251. Deferred Revenue Revenue of $2,483 was recognized during the three months ended September 30, 2018 that was included in the deferred revenue balance at the beginning of the period. Transaction Price Allocated to the Remaining Performance Obligations As of September 30, 2018, approximately $54,651 of revenue is expected to be recognized from remaining performance obligations. We expect to recognize revenue on approximately 51% of these remaining performance obligations over the next 12 months, with the balance recognized thereafter.

NOTE 8 - SHARE BASED COMPENSATI

NOTE 8 - SHARE BASED COMPENSATION	9 Months Ended
	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 8 – SHARE BASED COMPENSATION In May 2018, our stockholders approved the Asure Software, Inc. 2018 Incentive Award Plan (the “2018 Plan”). The 2018 Plan supersedes and replaces in its entirety the 2009 Equity Plan (the “2009 Plan”), and no further awards will be granted under the 2009 Plan; however, the terms and conditions of the 2009 Plan will continue to govern any outstanding awards granted thereunder. The number of shares available for issuance under the 2018 Plan is equal to the sum of (i) 750,000 shares, and (ii) any shares subject to issued and outstanding awards under the 2009 Plan as of the effective date of the 2018 Plan that expire, are cancelled or otherwise terminate following the effective date of the 2018 Plan. We have 1,568,398 options granted and outstanding and 224,589 shares available for grant pursuant to the 2018 Plan as of September 30, 2018. Share based compensation for our stock option plans for the three months ended September 30, 2018 and September 30, 2017 were $363 and $138, respectively, and $887 and $363 for the nine months ended September 30, 2018 and 2017, respectively. We issued 2,000 shares of common stock related to exercises of stock options for the three months ended September 30, 2018 and 51,000 for the three months ended September 30, 2017, respectively.

NOTE 9 - OTHER COMPREHENSIVE LO

NOTE 9 - OTHER COMPREHENSIVE LOSS	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block [Abstract]
Comprehensive Income (Loss) Note [Text Block]	NOTE 9 – 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, 2017 $ (63 ) $ (63 ) Other comprehensive loss before reclassifications (746 ) (746 ) Amounts reclassified from accumulated other comprehensive income (loss) — — Net current-period other comprehensive loss (746 ) (746 ) Ending balance, September 30, 2018 $ (809 ) $ (809 ) The following table presents the tax benefit (expense) allocated to each component of other comprehensive income (loss): Three Months Ended September 30, 2018 Before Tax Tax Benefit Net of Tax Foreign currency translation adjustments $ (211 ) $ — $ (211 ) Unrealized net losses (101 ) (101 ) Other comprehensive loss $ (312 ) $ — $ (312 ) Nine Months Ended September 30, 2018 Before Tax Tax Benefit Net of Tax Foreign currency translation adjustments $ (645 ) $ — $ (645 ) Unrealized net losses (101 ) (101 ) Other comprehensive loss $ (746 ) $ — $ (746 )

NOTE 10 - NET LOSS PER SHARE

NOTE 10 - NET LOSS PER SHARE	9 Months Ended
	Sep. 30, 2018
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 10 – 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 1,568,000 shares for the three and nine months ended September 30, 2018, and 904,000 shares for the nine months ended September 30, 2017 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 nine months ended September 30, 2018 and September 30, 2017: For the Three Months For the Nine Months Ended September 30, Ended September 30, 2018 2017 2018 2017 Net income (loss) $ (3,584 ) $ (1,281 ) $ (9,277 ) $ (4,177 ) Weighted-average shares of common stock outstanding 15,223,000 12,418,000 13,591,000 10,355,000 Dilutive effect of employee stock options - - - - Weighted average shares for diluted net income (loss) per share 15,223,000 12,418,000 13,591,000 10,355,000 Basic net income (loss) per share $ (0.24 ) $ (0.10 ) $ (0.68 ) $ (0.40 ) Diluted net income (loss) per share $ (0.24 ) $ (0.10 ) $ (0.68 ) $ (0.40 )

NOTE 11 - SUBSEQUENT EVENTS

NOTE 11 - SUBSEQUENT EVENTS	9 Months Ended
	Sep. 30, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 11 – SUBSEQUENT EVENTS The Company evaluated subsequent events through the date of the filing of this Quarterly Report on Form 10-Q with the SEC, to ensure that this filing includes appropriate disclosure of events both recognized in the condensed consolidated financial statements as of September 30, 2018, and events which occurred subsequent to September 30, 2018 but were not recognized in the condensed consolidated financial statements. The Company has determined that there were no subsequent events which required recognition, adjustment to or disclosure in the financial statements.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	9 Months Ended
	Sep. 30, 2018
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.
Investment, Policy [Policy Text Block]	INVESTMENTS AVAILABLE-FOR SALE Available-for-sale securities are carried at fair value, with the unrealized gains and losses reported in accumulated other comprehensive income (loss). The amortized cost of debt securities is adjusted for amortization of premiums and accretion of discounts to maturity. The amortization of premiums and accretion of discounts is included in interest income. Realized gains and losses and declines in value judged to be other-than-temporary, if any, on available-for-sale securities are included in other income (expense). The cost of securities sold is based on the specific identification method. Interest and dividends on securities classified as available-for-sale are included in interest income.
Liquidity Disclosure [Policy Text Block]	LIQUIDITY In April 2018, we filed a universal shelf registration statement on Form S-3 with the Securities and Exchange Commission (“SEC”) to provide access to additional capital, if needed. Pursuant to the shelf registration statement, we may from time to time offer to sell in one or more offerings shares of our common stock or other securities having an aggregate value of up to $175,000 (which includes approximately $60,000 of unsold securities that were previously registered on our currently effective registration statements). The shelf registration statement relating to these securities became effective on April 16, 2018. As of September 30, 2018, there is $133,438 remaining available under the shelf registration statement. In June 2018, we completed an underwritten public offering in which we sold an aggregate of 2,375,000 shares of our common stock at a public offering price of $17.50 per share. We realized net proceeds of approximately $38,910 after deducting underwriting discounts and estimated offering expenses. As of September 30, 2018, our principal sources of liquidity consisted of $19,194 of cash and cash equivalents, cash we expect to generate in the future from our business operations, $5,000 available for borrowing under our revolving line of credit, and $25,000 delayed draw term loan commitment with Wells Fargo Bank, National Association (“Wells Fargo”) 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. 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 these condensed consolidated financial statements. However, we may need to raise additional capital or incur additional indebtedness to grow our existing software operations and to seek additional strategic acquisitions in the near future. Management is focused on growing our existing product offering, as well as our customer base, to increase our recurring revenue. We have made and will continue to explore additional strategic acquisitions. We expect to fund any future acquisitions with equity, available cash, cash we expect to generate in the future from our business operations, funds under our credit facilities, and cash generated from the issuance of equity or debt securities. 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 will 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. In our evaluation of the Company’s ability to continue as a going concern in accordance with ASU 2014-15, we have considered factors such as the Company’s historical and forecasted results of operations and cash flows from operations.The Company recorded $9,277 of net loss and $6,062 of cash outflows from operations during the nine months ended September 30, 2018, which are indicators of substantial doubt regarding the Company’s ability to continue as a going concern.. We believe 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 condensed consolidated 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, which will mitigate such substantial doubt regarding the Company’s ability to continue as a going concern.
New Accounting Pronouncements, Policy [Policy Text Block]	Recently Adopted Standards Effective January 1, 2018, we adopted the Financial Accounting Standards Board (“FASB”) Accounting Standards Update (“ASU”) 2014-09, Revenue from Contracts with Customers (Topic 606) Revenue from Contracts with Customers (Topic 606): Deferral of Effective Date, Revenue Recognition, We recorded a $1,502 cumulative effect adjustment to opening retained earnings as of January 1, 2018 related to an increase in deferred commissions. There was no impact to revenue as a result of applying Topic 606. The primary impact of adopting Topic 606 is to sales commissions related to onboarding new clients that were previously expensed. Under the new standard, these costs are now capitalized as deferred commissions and amortized over the estimated customer life of five to ten years. The impact from the adoption of Topic 606 to our consolidated balance sheet and income statement as of and for the three and nine months ended September 30, 2018, are as follows: September 30, 2018 Balance Using Previous Standard Increase (Decrease) Balance Sheet Assets Prepaid expenses and other current assets $ 4,518 $ 4,356 $ (162 ) Total current assets before funds held for clients 43,801 43,639 (162 ) Total current assets 114,977 114,815 (162 ) Other assets 3,453 713 2,740 Total assets $ 309,640 $ 306,738 $ 2,578 Liabilities and stockholders’ equity (285,372 ) (282,470 ) 2,578 Total stockholders’ equity 99,792 96,890 2,578 Total liabilities and stockholders’ equity $ 309,640 $ 306,738 $ 2,578 For the Three Months Ended September 30, 2018 Balance Using Previous Standard Increase (Decrease) Income Statement Operating expenses 11,052 10,738 (314 ) Total operating expenses 17,013 16,699 (314 ) Gain (Loss) from operations (2,026 ) (1,712 ) (314 ) Loss from operations before income tax (3,887 ) (3,573 ) (314 ) Net Loss $ (3,584 ) $ (3,270 ) $ 314 Other comprehensive loss $ (3,896 ) $ (3,582 ) $ 314 For the Nine Months Ended September 30, 2018 Balance Using Previous Standard Increase (Decrease) Income Statement Operating expenses 33,394 32,519 (875 ) Total operating expenses 45,927 45,052 (875 ) Gain (Loss) from operations (2,646 ) 1,771 (875 ) Loss from operations before income tax (8,989 ) (8,114 ) (875 ) Net Loss $ (9,277 ) $ (8,402 ) $ (875 ) Other comprehensive loss $ (10,023 ) $ (9,148 ) $ (875 ) 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 fiscal years beginning after December 15, 2017, with early adoption permitted. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. 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. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. In January 2017, the FASB issued ASU 2017-01, “Business Combinations (Topic 805): Clarifying the Definition of a Business” (“ASU 2017-01”). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist entities with 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 annual periods beginning after December 15, 2017. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. 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. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. Standards Yet To Be Adopted 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. While we are currently evaluating the impact ASU 2016-02 will have on our consolidated financial statements, we expect the adoption will result in a material increase in the assets and liabilities recorded on our Condensed Consolidated Balance Sheets and additional qualitative and quantitative disclosures. In February 2018, the FASB issued ASU No. 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”, which provides entities the option to reclassify tax effects stranded in accumulated other comprehensive income as a result of the 2017 Tax Cuts and Jobs Act (“the Tax Act”) to retained earnings. The guidance is effective for fiscal years beginning after December 15, 2018, with early adoption permitted. 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
Revenue Recognition, Policy [Policy Text Block]	REVENUE RECOGNITION On January 1, 2018, we adopted Topic 606 using the modified retrospective method applied to those contracts which were not completed as of January 1, 2018. Results of reporting periods beginning after January 1, 2018 are presented under Topic 606, while prior period amounts are not adjusted and continue to be reported in accordance with our historic accounting under Topic 605. There was no impact to revenue as a result of applying Topic 606 for the three and nine months ended September 30, 2018. Our revenue consist of software-as-a-service (“SaaS”) offerings and time-based software subscription license arrangements that also, typically include hardware, maintenance/support, and professional services elements. We recognize revenue on an output basis when control of the promised goods or services is transferred to our customers, in an amount that reflects the consideration we expect to be entitled to in exchange for those goods or services. Our contracts with customers may include multiple performance obligations. For such arrangements, we allocate revenue to each performance obligation based on its relative standalone selling price. We determine standalone selling prices based on the amount that we believe the market is willing to pay determined through historical analysis of sales data as well as through use of the residual approach when we can estimate the standalone selling price for one or more, but not all, of the promised goods or services. SaaS arrangements and time-based software subscriptions typically have an initial term ranging from one to three years and are renewable on an annual basis. A typical SaaS/software subscription arrangement will also include hardware, setup and implementation services. Revenue allocated to the SaaS/software subscription performance obligations are recognized on an output basis ratably as the service is provided over the non-cancellable term of the SaaS/subscription service and are reported as Cloud revenue on the Consolidated Statement of Comprehensive Loss. Revenue allocated to other performance obligations included in the arrangement is recognized as outlined in the paragraphs below. Hardware devices sold to customers (typically time clocks, LCD panels, sensors and other peripheral devices) are sold as either a standard product sell arrangement where title to the hardware passes to the customer or under a hardware-as-a-service (“HaaS”) arrangement where the title to the hardware remains with Asure. Revenue allocated to hardware sold as a standard product are recognized on an output basis when title passes to the customer, typically the date we ship the hardware. Revenue allocated to hardware under a hardware-as-a-service (“HaaS”) arrangement are recognized on an output basis, recorded ratably as the service is provided over the non-cancellable term of the HaaS arrangement, typically one year. Revenue recognized from hardware devices sold to customers via either of the two above types of arrangements are reported as Hardware revenue on the Consolidated Statement of Comprehensive Loss. Our professional services offerings typically include data migration, set up, training, and implementation services. Set up and implementation services typically occur at the start of the software arrangement while certain other professional services, depending on the nature of the services and customer requirements, may occur several months later. We can reasonably estimate professional services performed for a fixed fee and we recognize allocated revenue on an output basis on a proportional performance basis as the service is provided. We recognize allocated revenue on an output basis for professional services engagements billed on a time and materials basis as the service is provided. We recognize allocated revenue on an output basis on all other professional services engagements upon the earlier of the completion of the service’s deliverable or the expiration of the customer’s right to receive the service. Revenue recognized from professional services offerings are reported as Professional service revenue on the Consolidated Statement of Comprehensive Loss. We recognize allocated revenue for maintenance/support on an output basis ratably over the non-cancellable term of the support agreement. Initial maintenance/support terms are typically one to three years and are renewable on an annual basis. Revenue recognized from maintenance/support are reported as Maintenance and support revenue on the Consolidated Statement of Comprehensive Loss. We do not recognize revenue for agreements with rights of return, refundable fees, cancellation rights or substantive acceptance clauses until these return, refund or cancellation rights have expired or acceptance has occurred. Our arrangements with resellers do not allow for any rights of return. Our payment terms vary by the type of customer and the customer’s payment history and the products or services offered. The term between invoicing and when payment is due is not significant and as such our contracts do not include a significant financing component. The transaction prices of our contracts do not include consideration amounts that are variable and do not include noncash consideration. Deferred revenue includes amounts invoiced to customers in excess of revenue we recognize, and is comprised of deferred Cloud, HaaS, Maintenance and support, and Professional services revenue. We recognize deferred revenue when we complete the service and over the terms of the arrangements, primarily ranging from one to three years.
Commitments and Contingencies, Policy [Policy Text Block]	CONTINGENCIES Although we have been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of September 30, 2018, we were not party to any pending legal proceedings.

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended
	Sep. 30, 2018
Accounting Policies [Abstract]
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]	The impact from the adoption of Topic 606 to our consolidated balance sheet and income statement as of and for the three and nine months ended September 30, 2018, are as follows: September 30, 2018 Balance Using Previous Standard Increase (Decrease) Balance Sheet Assets Prepaid expenses and other current assets $ 4,518 $ 4,356 $ (162 ) Total current assets before funds held for clients 43,801 43,639 (162 ) Total current assets 114,977 114,815 (162 ) Other assets 3,453 713 2,740 Total assets $ 309,640 $ 306,738 $ 2,578 Liabilities and stockholders’ equity (285,372 ) (282,470 ) 2,578 Total stockholders’ equity 99,792 96,890 2,578 Total liabilities and stockholders’ equity $ 309,640 $ 306,738 $ 2,578 For the Three Months Ended September 30, 2018 Balance Using Previous Standard Increase (Decrease) Income Statement Operating expenses 11,052 10,738 (314 ) Total operating expenses 17,013 16,699 (314 ) Gain (Loss) from operations (2,026 ) (1,712 ) (314 ) Loss from operations before income tax (3,887 ) (3,573 ) (314 ) Net Loss $ (3,584 ) $ (3,270 ) $ 314 Other comprehensive loss $ (3,896 ) $ (3,582 ) $ 314 For the Nine Months Ended September 30, 2018 Balance Using Previous Standard Increase (Decrease) Income Statement Operating expenses 33,394 32,519 (875 ) Total operating expenses 45,927 45,052 (875 ) Gain (Loss) from operations (2,646 ) 1,771 (875 ) Loss from operations before income tax (8,989 ) (8,114 ) (875 ) Net Loss $ (9,277 ) $ (8,402 ) $ (875 ) Other comprehensive loss $ (10,023 ) $ (9,148 ) $ (875 )

NOTE 3 - INVESTMENTS AND FAIR_2

NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2018
Fair Value Disclosures [Abstract]
Available-for-sale Securities [Table Text Block]	Investments classified as short-term available-for-sale as of September 30, 2018 consisted of the following: As of September 30, 2018 Amortized Cost Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate Estimated Fair Value Corporate debt securities (2) $ 4,318 $ 14 $ (115 ) $ 4,217 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At September 30, 2018, there were 27 securities in an unrealized gain position and there were 29 securities in an unrealized loss position. These unrealized losses were less than $25,000 individually and $115,000 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. The Company does not intend to sell these investments and it is not more likely than not that the Company will be required to sell these investments before recovery of their amortized cost basis, which may be at maturity. The Company reviews its investments to identify and evaluate investments that have an indication of possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and the Company’s intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value. (2) At September 30, 2018, none of these securities were classified as cash and cash equivalents on the Company’s balance sheet and none of these securities were scheduled to mature outside of one year.
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 September 30, 2018 and December 31, 2017, respectively: Fair Value Measure at September 30, 2018 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable September 30, Market Inputs Inputs Description 2018 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 19,194 $ 19,194 $ - $ - Short-term available-for-sale securities- Funds Held for Clients 4,217 - 4,217 - Total $ 23,411 $ 19,194 $ 4,217 $ - Fair Value Measure at December 31, 2017 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable December 31, Market Inputs Inputs Description 2017 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 27,792 $ 27,792 $ - $ - Total $ 27,792 $ 27,792 $ - $ -

NOTE 4 - ACQUISITIONS (Tables)

NOTE 4 - ACQUISITIONS (Tables)	9 Months Ended
	Sep. 30, 2018
Disclosure Text Block Supplement [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	We believe significant synergies are expected to arise from these strategic acquisitions. This factor contributed to a purchase price that was in excess of the fair value of the net assets acquired and, as a result, we recorded goodwill for each acquisition. A portion of acquired goodwill will be deductible for tax purposes. Assets Acquired Pay Systems USA Payroll Others Total Cash & cash equivalents $ 767 $ 470 $ 600 $ 1,837 Accounts receivable 54 114 2,609 2,777 Fixed assets 121 94 39 254 Inventory - - 657 657 Other assets 49 13 1,014 1,076 Funds held for clients 10,976 20,439 14,050 45,465 Goodwill 8,871 12,388 10,373 31,632 Intangibles 7,240 14,280 15,440 36,960 Total assets acquired $ 28,078 $ 47,798 $ 44,782 $ 120,658 Liabilities assumed Accounts payable 113 39 1,170 1,322 Accrued other liabilities 951 393 2,983 4,327 Deferred revenue - - 355 355 Client fund obligations 11,820 20,439 14,050 46,309 Total liabilities assumed 12,884 20,871 18,558 52,313 Net assets acquired $ 15,194 $ 26,927 $ 26,224 $ 68,345
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: Pay Systems USA Payroll Others Total Purchase price $ 15,724 $ 27,450 $ 27,950 $ 71,124 Working capital adjustment (469 ) 66 210 (193 ) Adjustment to fair value of contingent liability - - (1,761 ) (1,761 ) Adjustment to fair value of Asure’s stock - (299 ) (104 ) (403 ) Debt discount (61 ) (290 ) (71 ) (422 ) Fair value of net assets acquired $ 15,194 $ 26,927 $ 26,224 $ 68,345
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	The purchase of the Evolution Payroll portfolio has been accounted for as an asset acquisition under the acquisition method of accounting. The amendments in ASU 2017-01 provide a screen to determine when a set of assets and activities is not a business. The screen requires that when substantially all of the fair value of the gross assets acquired (or disposed of) is concentrated in a single identifiable asset or a group of similar identifiable assets, the set of assets and activities is not a business. Since the acquisition was determined to be an asset acquisition, the total value of the purchase consideration is allocated to the asset acquired. Management assessed the fair value of the promissory note and cash consideration as of April 1, 2018, which was as follows: Fair Value Cash $ 10,000 Promissory note 450 Debt discount (46 ) Total $ 10,404 Fair value of asset acquired, Customer Relationships $ 10,404
Business Acquisition, Pro Forma Information [Table Text Block]	The following unaudited summary of pro forma combined results of operations for the three and nine months ended September 30, 2018 and September 30, 2017 gives effect to our 2017 and 2018 business and asset acquisitions as if we had completed them on January 1, 2017. 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 of January 1, 2017, nor is it indicative of future consolidated results of operations. FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2018 FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2017 Revenue $ 23,458 $ 27,163 Net income (loss) $ (2,584 ) $ (1,758 ) Net income (loss) per common share: Basic and diluted $ (0.17 ) $ (0.14 ) Weighted average shares outstanding: Basic and diluted 15,223 12,418 FOR THE NINE MONTHS ENDED SEPTEMBER 30, FOR THE NINE MONTHS ENDED SEPTEMBER 30, 2018 2017 Revenue $ 70,645 $ 76,590 Net income (loss) $ (7,862 ) $ (5,408 ) Net income (loss) per common share: Basic and diluted $ (0.58 ) $ (0.52 ) Weighted average shares outstanding: Basic and diluted $ 13,591 $ 10,355

NOTE 5 - GOODWILL AND OTHER I_2

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2017 $ 77,348 Goodwill recognized upon acquisitions 31,632 Adjustments to Goodwill associated with acquisitions (1,490 ) Foreign exchange adjustment to goodwill 67 Balance at September 30, 2018 $ 107,557
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The gross carrying amount and accumulated amortization of our intangible assets as of September 30, 2018 and December 31, 2017 are as follows: September 30, 2018 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 6.0 $ 14,849 $ (6,513 ) $ 8,336 Customer Relationships 7.4 81,030 (18,252 ) 62,778 Reseller Relationships 7.0 853 (853 ) - Trade Names 9.9 5,199 (1,142 ) 4,057 Noncompete 5.1 1,022 (370 ) 652 7.3 $ 102,953 $ (27,130 ) $ 75,823 December 31, 2017 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 6.7 $ 11,925 $ (5,010 ) $ 6,915 Customer Relationships 9.5 37,096 (13,142 ) 23,954 Reseller Relationships 7.0 853 (761 ) 92 Trade Names 10.4 2,915 (884 ) 2,031 Noncompete Agreements 6.1 692 (130 ) 562 8.8 $ 53,481 $ (19,927 ) $ 33,554
Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]	The following table summarizes the future estimated amortization expense relating to our intangible assets as of September 30, 2018: Calendar Years 2018 (October to December) $ 2,838 2019 10,835 2020 9,999 2021 9,533 2022 9,207 2023 8,009 Thereafter 24,417 Total $ 74,838 Developed Technology not yet in service 985 Net Intangible Assets $ 75,823

NOTE 6 - NOTES PAYABLE (Tables)

NOTE 6 - NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2018
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 September 30, 2018 Balance as of December 31, 2017 Subordinated Notes Payable- acquisitions 10/1/2019 – 5/25/2022 2.00% - 3.50 % 12,164 9,847 Term Loan – Wells Fargo Syndicate Partner 5/25/2022 10.55 % 52,238 34,125 Term Loan - Wells Fargo 5/25/2022 5.55 % 52,238 34,125 Total Notes Payable $ 116,640 $ 78,097 Short-term notes payable $ 5,374 $ 8,895 Long-term notes payable $ 111,266 $ 69,202
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 September 30, 2018 Debt Issuance Costs and Debt Discount Net Notes Payable at September 30, 2018 Notes payable, current portion $ 5,374 $ (872 ) $ 4,502 Notes payable, net of current portion 111,266 (2,700 ) 108,566 Total Notes Payable $ 116,640 $ (3,572 ) $ 113,068 Notes Payable Gross Notes Payable at December 31, 2017 Debt Issuance Costs and Debt Discount Net Notes Payable at December 31, 2017 Notes payable, current portion $ 8,895 $ - $ 8,895 Notes payable, net of current portion 69,202 (2,229 ) 66,973 Total Notes Payable $ 78,097 $ (2,229 ) $ 75,868
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, 2018 (October to December) $ 633 December 31, 2019 6,026 December 31, 2020 5,197 December 31, 2021 8,151 December 31, 2022 96,633 Gross Notes Payable $ 116,640
Schedule of Long-term Debt Instruments [Table Text Block]	The Second Restated Credit Agreement amends the applicable margin rates for determining the interest rate payable on the loans as follows: Leverage Ratio First Out Revolver Base Rate Margin First Out Revolver LIBOR Rate Margin First Out TL Base Rate Margin First Out TL LIBOR Rate Margin Last Out Base Rate Margin Last Out LIBOR Rate Margin ≤ 3.25:1 4.25 percentage points 5.25 percentage points 1.75 percentage points 2.75 percentage points 6.75 percentage points 7.75 percentage points > 3.25:1 4.75 percentage points 5.75 percentage points 2.25 percentage points 3.25 percentage points 7.25 percentage points 8.25 percentage points

NOTE 9 - OTHER COMPREHENSIVE _2

NOTE 9 - OTHER COMPREHENSIVE LOSS (Tables)	9 Months Ended
	Sep. 30, 2018
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, 2017 $ (63 ) $ (63 ) Other comprehensive loss before reclassifications (746 ) (746 ) Amounts reclassified from accumulated other comprehensive income (loss) — — Net current-period other comprehensive loss (746 ) (746 ) Ending balance, September 30, 2018 $ (809 ) $ (809 )
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 September 30, 2018 Before Tax Tax Benefit Net of Tax Foreign currency translation adjustments $ (211 ) $ — $ (211 ) Unrealized net losses (101 ) (101 ) Other comprehensive loss $ (312 ) $ — $ (312 ) Nine Months Ended September 30, 2018 Before Tax Tax Benefit Net of Tax Foreign currency translation adjustments $ (645 ) $ — $ (645 ) Unrealized net losses (101 ) (101 ) Other comprehensive loss $ (746 ) $ — $ (746 )

NOTE 10 - NET LOSS PER SHARE (T

NOTE 10 - NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2018
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 nine months ended September 30, 2018 and September 30, 2017: For the Three Months For the Nine Months Ended September 30, Ended September 30, 2018 2017 2018 2017 Net income (loss) $ (3,584 ) $ (1,281 ) $ (9,277 ) $ (4,177 ) Weighted-average shares of common stock outstanding 15,223,000 12,418,000 13,591,000 10,355,000 Dilutive effect of employee stock options - - - - Weighted average shares for diluted net income (loss) per share 15,223,000 12,418,000 13,591,000 10,355,000 Basic net income (loss) per share $ (0.24 ) $ (0.10 ) $ (0.68 ) $ (0.40 ) Diluted net income (loss) per share $ (0.24 ) $ (0.10 ) $ (0.68 ) $ (0.40 )

NOTE 2 - SIGNIFICANT ACCOUNTI_3

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		3 Months Ended		9 Months Ended
	Jun. 30, 2018	Apr. 30, 2018	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017	Dec. 31, 2016
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Aggregate Value of Common Stock and Other Securities Registered for Sale		$ 175,000			$ 133,438
Value of Unsold Securities on Current Effective Registration Statements		$ 60,000
Stock Issued During Period, Shares, New Issues (in Shares)	2,375,000
Sale of Stock, Price Per Share (in Dollars per share)	$ 17.50
Proceeds from Issuance or Sale of Equity	$ 38,910
Cash and Cash Equivalents, at Carrying Value			$ 19,194	$ 27,464	19,194	$ 27,464	$ 27,792	$ 12,767
Debt Instrument, Face Amount			25,000		25,000
Net Income (Loss) Attributable to Parent			(3,584)	$ (1,281)	(9,277)	(4,177)
Net Cash Provided by (Used in) Operating Activities					(6,062)	$ (2,083)
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			$ 5,000		$ 5,000

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of New Accounting Pronouncements and Changes in Accounting Principles - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017	Dec. 31, 2017
Assets
Prepaid expenses and other current assets	$ 4,518		$ 4,518		$ 2,588
Total current assets before funds held for clients	43,801		43,801		44,250
Total current assets	114,977		114,977		86,578
Other assets	3,453		3,453		614
Total assets	309,640		309,640		203,311
Accumulated deficit	(285,372)		(285,372)		(277,597)
Total stockholders’ equity	99,792		99,792		63,774
Total liabilities and stockholders’ equity	309,640		309,640		$ 203,311
Selling, general and administrative	11,052	$ 9,459	33,394	$ 25,286
Total operating expenses	17,013		45,927
Gain (Loss) from operations	(2,026)	448	(2,646)	(530)
Loss from operations before income tax	(3,887)	(1,196)	(8,989)	(3,809)
Net Loss	(3,584)	(1,281)	(9,277)	(4,177)
Other comprehensive loss	(3,896)	$ (1,287)	(10,023)	$ (4,240)
Balance Using Previous Standard [Member]
Assets
Prepaid expenses and other current assets	4,356		4,356
Total current assets before funds held for clients	43,639		43,639
Total current assets	114,815		114,815
Other assets	713		713
Total assets	306,738		306,738
Accumulated deficit	(282,470)		(282,470)
Total stockholders’ equity	96,890		96,890
Total liabilities and stockholders’ equity	306,738		306,738
Selling, general and administrative	10,738		32,519
Total operating expenses	16,699		45,052
Gain (Loss) from operations	(1,712)		1,771
Loss from operations before income tax	(3,573)		(8,114)
Net Loss	(3,270)		(8,402)
Other comprehensive loss	(3,582)		(9,148)
Adjustments for New Accounting Pronouncement [Member]
Assets
Prepaid expenses and other current assets	(162)		(162)
Total current assets before funds held for clients	(162)		(162)
Total current assets	(162)		(162)
Other assets	2,740		2,740
Total assets	2,578		2,578
Accumulated deficit	2,578		2,578
Total stockholders’ equity	2,578		2,578
Total liabilities and stockholders’ equity	2,578		2,578
Selling, general and administrative	(314)		(875)
Total operating expenses	(314)		(875)
Gain (Loss) from operations	(314)		(875)
Loss from operations before income tax	(314)		(875)
Net Loss	314		(875)
Other comprehensive loss	$ 314		$ (875)

NOTE 3 - INVESTMENTS AND FAIR_3

NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details)	9 Months Ended
	Sep. 30, 2018USD ($)
NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) [Line Items]
Available-for-sale Securities, Current	$ 4,217,000
Cash Equivalents, at Carrying Value	$ 10,000,000
Available-for-sale, Securities in Unrealized Gain Positions, Qualitative Disclosure, Other, Level of Subordination	27
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Level of Subordination	29
Available-for-sale Securities, Gross Unrealized Loss	$ 115,000	[1],[2]
Unrealized Losses Individually [Member]
NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) [Line Items]
Available-for-sale Securities, Gross Unrealized Loss	$ 25,000,000
[1]	At September 30, 2018, none of these securities were classified as cash and cash equivalents on the Company's balance sheet and none of these securities were scheduled to mature outside of one year.
[2]	Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At September 30, 2018, there were 27 securities in an unrealized gain position and there were 29 securities in an unrealized loss position. These unrealized losses were less than $25,000 individually and $115,000 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. The Company does not intend to sell these investments and it is not more likely than not that the Company will be required to sell these investments before recovery of their amortized cost basis, which may be at maturity. The Company reviews its investments to identify and evaluate investments that have an indication of possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and the Company's intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value.

NOTE 3 - INVESTMENTS AND FAIR_4

NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) - Available-for-sale Securities	9 Months Ended
	Sep. 30, 2018USD ($)	[1]
Debt Securities, Available-for-sale [Abstract]
Amortized Cost	$ 4,318,000
Gross Unrealized Gains	14,000	[2]
Gross Unrealized Losses	(115,000)	[2]
Aggregate Estimated Fair Value	$ 4,217,000
[1]	At September 30, 2018, none of these securities were classified as cash and cash equivalents on the Company's balance sheet and none of these securities were scheduled to mature outside of one year.
[2]	Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At September 30, 2018, there were 27 securities in an unrealized gain position and there were 29 securities in an unrealized loss position. These unrealized losses were less than $25,000 individually and $115,000 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. The Company does not intend to sell these investments and it is not more likely than not that the Company will be required to sell these investments before recovery of their amortized cost basis, which may be at maturity. The Company reviews its investments to identify and evaluate investments that have an indication of possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and the Company's intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value.

NOTE 3 - INVESTMENTS AND FAIR_5

NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Assets:
Cash and Cash Equivalents	$ 19,194	$ 27,792
Short-term available-for-sale securities- Funds Held for Clients	4,217
Total Assets	23,411	27,792
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and Cash Equivalents	19,194	27,792
Short-term available-for-sale securities- Funds Held for Clients	0
Total Assets	19,194	27,792
Fair Value, Inputs, Level 2 [Member]
Assets:
Cash and Cash Equivalents	0	0
Short-term available-for-sale securities- Funds Held for Clients	4,217
Total Assets	4,217	0
Fair Value, Inputs, Level 3 [Member]
Assets:
Cash and Cash Equivalents	0	0
Short-term available-for-sale securities- Funds Held for Clients	0
Total Assets	$ 0	$ 0

NOTE 4 - ACQUISITIONS (Details)

NOTE 4 - ACQUISITIONS (Details) $ in Thousands

1 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Jul. 31, 2018USD ($)shares

Apr. 30, 2018USD ($)

Jan. 31, 2018USD ($)

Jan. 31, 2017

Dec. 31, 2018USD ($)

Sep. 30, 2018USD ($)

Sep. 30, 2017USD ($)

Sep. 30, 2018USD ($)

Sep. 30, 2017USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2017

Apr. 01, 2018USD ($)

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Consideration Transferred

$ 71,124

Debt Instrument, Face Amount

$ 25,000

25,000

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

36,960

$ 36,960

Finite-Lived Intangible Assets, Remaining Amortization Period

7 years 109 days

8 years 292 days

Business Combination, Acquisition Related Costs

1,000

$ 3,301

Contingent Consideration Classified as Equity, Fair Value Disclosure

$ 489

Revenues

23,458

$ 15,527

64,529

$ 39,134

Other Noncash Income

489

$ 0

Pay Systems of America Inc. (Pay Systems) [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Payments to Acquire Businesses, Gross

$ 19,194

Business Combination, Consideration Transferred, Liabilities Incurred

$ 1,572

Debt Instrument, Interest Rate, Stated Percentage

2.00%

Debt Instrument, Payment Terms

payable in two installments – one-half, plus accrued interest, on July 1, 2018 and the remaining principal balance and accrued interest on January 1, 2019

Business Combination, Consideration Transferred

15,724

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

7,240

7,240

TelePayroll, Pay Systems and Savers Admin [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Number of Businesses Acquired

2

Two Companies Acquired [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Consideration Transferred

$ 450

USA Payrolls Inc. ("USA Payroll") [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Payments to Acquire Businesses, Gross

$ 18,561

Debt Instrument, Interest Rate, Stated Percentage

3.00%

Business Combination, Consideration Transferred

27,450

Debt Instrument, Face Amount

$ 3,263

Stock Issued During Period, Shares, Acquisitions (in Shares) | shares

225,089

Stock Issued During Period, Value, Acquisitions

$ 3,600

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

14,280

14,280

TelePayroll, Pay Systems, Savers Admin, Austin HR, and OccupEye [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

36,960

36,960

Scenario, Forecast [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Revenues

$ 3,075

$ 4,408

Customer Relationships [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Finite-Lived Intangible Assets, Period Increase (Decrease)

$ 10,444

Finite-Lived Intangible Assets, Remaining Amortization Period

7 years 146 days

9 years 6 months

Customer Relationships [Member] | TelePayroll, Pay Systems, Savers Admin, Austin HR, and OccupEye [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

32,200

$ 32,200

Customer Relationships [Member] | Minimum [Member] | TelePayroll, Pay Systems, Savers Admin, Austin HR, and OccupEye [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Discount Rate used to Value Intangible Assets

13.00%

Customer Relationships [Member] | Maximum [Member] | TelePayroll, Pay Systems, Savers Admin, Austin HR, and OccupEye [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Discount Rate used to Value Intangible Assets

33.00%

Developed Technology Rights [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Finite-Lived Intangible Assets, Remaining Amortization Period

6 years

6 years 255 days

Developed Technology Rights [Member] | TelePayroll, Pay Systems, Savers Admin, Austin HR, and OccupEye [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

2,100

$ 2,100

Trade Names [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Finite-Lived Intangible Assets, Remaining Amortization Period

9 years 328 days

10 years 146 days

Trade Names [Member] | TelePayroll, Pay Systems, Savers Admin, Austin HR, and OccupEye [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

2,330

$ 2,330

Royalty Rate used to Value Intangible Assets

1.00%

Noncompete Agreements [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Finite-Lived Intangible Assets, Remaining Amortization Period

5 years 36 days

6 years 36 days

Noncompete Agreements [Member] | TelePayroll, Pay Systems, Savers Admin, Austin HR, and OccupEye [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill

$ 330

Evolution Payroll [Member] | Two Companies Acquired [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Payments to Acquire Businesses, Gross

$ 10,450

Evolution Payroll [Member] | Customer Relationships [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Debt Instrument, Interest Rate, Stated Percentage

2.00%

Debt Instrument, Maturity Date

Apr. 9, 2020

Debt Instrument, Face Amount

$ 450

$ 450

Acquisition Costs, Period Cost

$ 40

Finite-Lived Intangible Assets, Remaining Amortization Period

8 years

Evolution Payroll [Member] | Customer Relationships [Member] | Legal Fees [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Acquisition Costs, Period Cost

30

Evolution Payroll [Member] | Customer Relationships [Member] | Accounting Fees [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Acquisition Costs, Period Cost

$ 10

NOTE 4 - ACQUISITIONS (Details

NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	$ 1,837
Accounts receivable	2,777
Fixed assets	254
Inventory	657
Other assets	1,076
Funds held for clients	45,465
Goodwill	31,632
Intangibles	36,960
Total assets acquired	120,658
Accounts payable	1,322
Accrued other liabilities	4,327
Deferred revenue	355
Client fund obligations	46,309
Total liabilities assumed	52,313
Net assets acquired	68,345
Pay Systems of America Inc. (Pay Systems) [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	767
Accounts receivable	54
Fixed assets	121
Inventory	0
Other assets	49
Funds held for clients	10,976
Goodwill	8,871
Intangibles	7,240
Total assets acquired	28,078
Accounts payable	113
Accrued other liabilities	951
Deferred revenue	0
Client fund obligations	11,820
Total liabilities assumed	12,884
Net assets acquired	15,194
USA Payrolls Inc. ("USA Payroll") [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	470
Accounts receivable	114
Fixed assets	94
Inventory	0
Other assets	13
Funds held for clients	20,439
Goodwill	12,388
Intangibles	14,280
Total assets acquired	47,798
Accounts payable	39
Accrued other liabilities	393
Deferred revenue	0
Client fund obligations	20,439
Total liabilities assumed	20,871
Net assets acquired	26,927
Other [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	600
Accounts receivable	2,609
Fixed assets	39
Inventory	657
Other assets	1,014
Funds held for clients	14,050
Goodwill	10,373
Intangibles	15,440
Total assets acquired	44,782
Accounts payable	1,170
Accrued other liabilities	2,983
Deferred revenue	355
Client fund obligations	14,050
Total liabilities assumed	18,558
Net assets acquired	$ 26,224

NOTE 4 - ACQUISITIONS (Detai_2

NOTE 4 - ACQUISITIONS (Details) - Schedule of Business Acquisitions, by Acquisition $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Business Acquisition [Line Items]
Purchase price	$ 71,124
Working capital adjustment	(193)
Adjustment to fair value of contingent liability	(1,761)
Adjustment to fair value of Asure’s stock	(403)
Debt discount	(422)
Fair value of net assets acquired	68,345
Pay Systems of America Inc. (Pay Systems) [Member]
Business Acquisition [Line Items]
Purchase price	15,724
Working capital adjustment	(469)
Adjustment to fair value of contingent liability	0
Adjustment to fair value of Asure’s stock	0
Debt discount	(61)
Fair value of net assets acquired	15,194
USA Payrolls Inc. ("USA Payroll") [Member]
Business Acquisition [Line Items]
Purchase price	27,450
Working capital adjustment	66
Adjustment to fair value of contingent liability	0
Adjustment to fair value of Asure’s stock	(299)
Debt discount	(290)
Fair value of net assets acquired	26,927
Other [Member]
Business Acquisition [Line Items]
Purchase price	27,950
Working capital adjustment	210
Adjustment to fair value of contingent liability	(1,761)
Adjustment to fair value of Asure’s stock	(104)
Debt discount	(71)
Fair value of net assets acquired	$ 26,224

NOTE 4 - ACQUISITIONS (Detai_3

NOTE 4 - ACQUISITIONS (Details) - Schedule of Acquired Finite-Lived Intangible Assets - Customer Relationships [Member] - Evolution Payroll [Member] $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Cash	$ 10,000
Promissory note	450
Debt discount	(46)
Total	10,404
Fair value of asset acquired, Customer Relationships	$ 10,404

NOTE 4 - ACQUISITIONS (Detai_4

NOTE 4 - ACQUISITIONS (Details) - Schedule of Business Acquisition, Pro Forma Information - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Schedule of Business Acquisition, Pro Forma Information [Abstract]
Revenue	$ 23,458	$ 27,163	$ 70,645	$ 76,590
Net income (loss)	$ (2,584)	$ (1,758)	$ (7,862)	$ (5,408)
Basic and diluted (in Dollars per share)	$ (0.17)	$ (0.14)	$ (0.58)	$ (0.52)
Basic and diluted (in Shares)	15,223	12,418	13,591	10,355

NOTE 5 - GOODWILL AND OTHER I_3

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) [Line Items]
Finite-Lived Intangible Assets, Amortization Method			straight-line method
Amortization of Intangible Assets	$ 2,447	$ 1,341	$ 6,038	$ 3,230
Cost, Amortization	$ 437	$ 106	$ 1,171	$ 319
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 I_4

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Goodwill $ in Thousands	9 Months Ended
	Sep. 30, 2018USD ($)
Schedule of Goodwill [Abstract]
Goodwill, Balance	$ 77,348
Goodwill recognized upon acquisitions	31,632
Adjustment to Goodwill associated with acquisition of Mangrove	(1,490)
Foreign exchange adjustment to goodwill	67
Goodwill, Balance	$ 107,557

NOTE 5 - GOODWILL AND OTHER I_5

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	7 years 109 days	8 years 292 days
Intangible Asset, Gross	$ 102,953	$ 53,481
Intangible Asset, Accumulated Amortization	(27,130)	(19,927)
Intangible Asset, Net	$ 75,823	$ 33,554
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	6 years	6 years 255 days
Intangible Asset, Gross	$ 14,849	$ 11,925
Intangible Asset, Accumulated Amortization	(6,513)	(5,010)
Intangible Asset, Net	$ 8,336	$ 6,915
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	7 years 146 days	9 years 6 months
Intangible Asset, Gross	$ 81,030	$ 37,096
Intangible Asset, Accumulated Amortization	(18,252)	(13,142)
Intangible Asset, Net	$ 62,778	$ 23,954
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	(853)	(761)
Intangible Asset, Net	$ 0	$ 92
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	9 years 328 days	10 years 146 days
Intangible Asset, Gross	$ 5,199	$ 2,915
Intangible Asset, Accumulated Amortization	(1,142)	(884)
Intangible Asset, Net	$ 4,057	$ 2,031
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	5 years 36 days	6 years 36 days
Intangible Asset, Gross	$ 1,022	$ 692
Intangible Asset, Accumulated Amortization	(370)	(130)
Intangible Asset, Net	$ 652	$ 562

NOTE 5 - GOODWILL AND OTHER I_6

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Expected Amortization Expense - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Schedule of Expected Amortization Expense [Abstract]
2018 (October to December)	$ 2,838
2,019	10,835
2,020	9,999
2,021	9,533
2,022	9,207
2,023	8,009
Thereafter	24,417
Total	74,838
Developed Technology not yet in service	985
Net Intangible Assets	$ 75,823	$ 33,554

NOTE 6 - NOTES PAYABLE (Details

NOTE 6 - NOTES PAYABLE (Details) - USD ($) $ in Thousands	Mar. 29, 2018	Mar. 31, 2014	Sep. 30, 2018	Dec. 31, 2017
Wells Fargo Bank, N.A. [Member] | Line of Credit [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.
Line of Credit [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Long-term Line of Credit			$ 0	$ 0
Line of Credit Facility, Remaining Borrowing Capacity			5,000
Line of Credit [Member] | Second Amended and Restated Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 175,000
Debt Instrument, Increase (Decrease) for Period, Description	(a) $105,000 in the aggregate principal amount of term loans, an increase of approximately $36,750; (b) a $5,000 line of credit, (c) a $25,000 delayed draw term loan commitment for the financing of permitted acquisitions, which is a new financing option for us; and (d) a $40,000 accordion, an increase of $30,000. The accordion allows us to increase the amount of financing we receive from our lenders at our option. Financing under the delayed draw term loan commitment and accordion are subject to certain conditions as described in the Second Restated Credit Agreement.
Line of Credit [Member] | Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity			$ 5,000	$ 5,000
Debt Instrument, Covenant Compliance			As of September 30, 2018, 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.
Notes Payable to Banks [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Payment Terms			The outstanding principal amount of the term loans is payable as follows:●$263 beginning on June 30, 2018 and the last day of each fiscal quarter thereafter up to March 31, 2020, plus an additional amount equal to 0.25% of the principal amount of all delayed draw term loans;●$656 beginning on June 30, 2020 and the last day of each fiscal quarter thereafter up to March 31, 2021, plus an additional amount equal to 0.625% of the principal amount of all delayed draw term loans; and●$1,313 beginning on June 30, 2021 and the last day of each fiscal quarter thereafter, plus an additional amount equal to 1.25% of the principal amount of all delayed draw term loans.
Debt Instrument, Maturity Date			May 25, 2022
Debt Instrument, Covenant Description			●amends our leverage ratio covenant to increase the maximum ratio to  6.50:1 at March 31, 2018 and June 30, 2018, 6.00:1 at September 30, 2018 and December 31, 2018 and then stepping down each quarter-end thereafter;●amends our fixed charge coverage ratio to be not less than 1.25:1 at March 31, 2018 and each quarter-end thereafter; and●removes the TTM recurring revenue covenant.

NOTE 6 - NOTES PAYABLE (Detail

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Balance	$ 116,640	$ 78,097
Short-term notes payable	5,374	8,895
Long-term notes payable	$ 111,266	69,202
Notes Payable, Other Payables [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	10/1/2019 - 5/25/2022
Stated Interest Rate	2.00% - 3.50%
Balance	$ 12,164	9,847
Notes Payable to Banks [Member] | Wells Fargo Syndicated Partner [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	5/25/2022
Stated Interest Rate	10.55%
Balance	$ 52,238	34,125
Notes Payable to Banks [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	5/25/2022
Stated Interest Rate	5.55%
Balance	$ 52,238	$ 34,125

NOTE 6 - NOTES PAYABLE (Deta_2

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt And Debt Issuance Costs - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Schedule of Debt And Debt Issuance Costs [Abstract]
Notes payable, current portion	$ 5,374	$ 8,895
Notes payable, current portion	(872)	0
Notes payable, current portion	4,502	8,895
Notes payable, net of current portion	111,266	69,202
Notes payable, net of current portion	(2,700)	(2,229)
Notes payable, net of current portion	108,566	66,973
Total Notes Payable	116,640	78,097
Total Notes Payable	(3,572)	(2,229)
Total Notes Payable	$ 113,068	$ 75,868

NOTE 6 - NOTES PAYABLE (Deta_3

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Sep. 30, 2018	Dec. 31, 2017
Schedule of Maturities of Long-term Debt [Abstract]
December 31, 2018 (October to December)	$ 633
December 31, 2019	6,026
December 31, 2020	5,197
December 31, 2021	8,151
December 31, 2022	96,633
Gross Notes Payable	$ 116,640	$ 78,097

NOTE 6 - NOTES PAYABLE (Deta_4

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Applicable Margin Rates - Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]	9 Months Ended
	Sep. 30, 2018
First Out Revolver Base Rate Margin [Member] | Less Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	4.25%
First Out Revolver Base Rate Margin [Member] | More Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	4.75%
First Out Revolver LIBOR Rate Margin [Member] | Less Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	5.25%
First Out Revolver LIBOR Rate Margin [Member] | More Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	5.75%
First Out TL Base Rate Margin [Member] | Less Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	1.75%
First Out TL Base Rate Margin [Member] | More Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	2.25%
First Out TL LIBOR Rate Margin [Member] | Less Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	2.75%
First Out TL LIBOR Rate Margin [Member] | More Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	3.25%
Last Out Base Rate Margin [Member] | Less Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	6.75%
Last Out Base Rate Margin [Member] | More Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	7.25%
Last Out LIBOR Rate Margin [Member] | Less Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	7.75%
Last Out LIBOR Rate Margin [Member] | More Than 3.25:1 [Member]
Debt Instrument [Line Items]
Rate Margin	8.25%

NOTE 7 - Contracts with Custo_2

NOTE 7 - Contracts with Customers (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2018	Dec. 31, 2017
Revenue from Contract with Customer [Abstract]
Contract with Customer, Asset, Accumulated Allowance for Credit Loss	$ 706	$ 425
Contract with Customer, Asset, Net	15,878	12,032
Deferred Sales Commission	3,371	$ 636
Amortization of Deferred Sales Commissions	251
Deferred Revenue	2,483
Revenue, Remaining Performance Obligation, Amount	$ 54,651
Revenue, Remaining Performance Obligation, Percentage	51.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period	12 months

NOTE 8 - SHARE BASED COMPENSA_2

NOTE 8 - SHARE BASED COMPENSATION (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
NOTE 8 - SHARE BASED COMPENSATION (Details) [Line Items]
Share-based Compensation	$ 363	$ 138	$ 887	$ 363
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares)	2,000	51,000
2018 Plan [Member]
NOTE 8 - SHARE BASED COMPENSATION (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Description			equal to the sum of (i) 750,000 shares, and (ii) any shares subject to issued and outstanding awards under the 2009 Plan as of the effective date of the 2018 Plan that expire, are cancelled or otherwise terminate following the effective date of the 2018 Plan

NOTE 9 - OTHER COMPREHENSIVE _3

NOTE 9 - OTHER COMPREHENSIVE LOSS (Details) - Schedule of Accumulated Other Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018
Schedule of Accumulated Other Comprehensive Income (Loss) [Abstract]
Beginning balance, December 31, 2017		$ (63)
Beginning balance, December 31, 2017		(63)
Other comprehensive loss before reclassifications		(746)
Other comprehensive loss before reclassifications		(746)
Amounts reclassified from accumulated other comprehensive income (loss)		0
Amounts reclassified from accumulated other comprehensive income (loss)		0
Net current-period other comprehensive loss		(746)
Net current-period other comprehensive loss	$ (312)	(746)
Ending balance, September 30, 2018	(809)	(809)
Ending balance, September 30, 2018	$ (809)	$ (809)

NOTE 9 - OTHER COMPREHENSIVE _4

NOTE 9 - OTHER COMPREHENSIVE LOSS (Details) - Comprehensive Income (Loss) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Comprehensive Income (Loss) [Abstract]
Foreign currency translation adjustments	$ (211)		$ (645)
Foreign currency translation adjustments	0		0
Foreign currency translation adjustments	(211)	$ (6)	(645)	$ (63)
Unrealized net losses	(101)		(101)
Unrealized net losses	(101)	$ 0	(101)	$ 0
Other comprehensive loss	(312)		(746)
Other comprehensive loss	0		0
Other comprehensive loss	$ (312)		$ (746)

NOTE 10 - NET LOSS PER SHARE (D

NOTE 10 - NET LOSS PER SHARE (Details) - shares	3 Months Ended	9 Months Ended
	Sep. 30, 2018	Sep. 30, 2018	Sep. 30, 2017
Earnings Per Share [Abstract]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,568,000	1,568,000	904,000

NOTE 10 - NET LOSS PER SHARE _2

NOTE 10 - NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2018	Sep. 30, 2017	Sep. 30, 2018	Sep. 30, 2017
Components of Earnings Per Share, Basic and Diluted [Abstract]
Net income (loss) (in Dollars)	$ (3,584)	$ (1,281)	$ (9,277)	$ (4,177)
Weighted-average shares of common stock outstanding	15,223,000	12,418,000	13,591,000	10,355,000
Dilutive effect of employee stock options	0	0	0	0
Weighted average shares for diluted net income (loss) per share	15,223,000	12,418,000	13,591,000	10,355,000
Basic net income (loss) per share (in Dollars per share)	$ (0.24)	$ (0.10)	$ (0.68)	$ (0.40)
Diluted net income (loss) per share (in Dollars per share)	$ (0.24)	$ (0.10)	$ (0.68)	$ (0.40)