Asure Software (ASUR) 10-K 19 Mar 19 2018 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2018	Mar. 12, 2019	Jun. 30, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	ASURE SOFTWARE INC
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		15,404,865
Entity Public Float			$ 193,635,249
Amendment Flag	false
Entity Central Index Key	0000884144
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Well-known Seasoned Issuer	No
Document Period End Date	Dec. 31, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Ex Transition Period	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 15,444	$ 27,792
Accounts and note receivable, net of allowance for doubtful accounts of $1,467 and $425 at December 31, 2018 and December 31, 2017, respectively	16,028	13,361
Inventory	3,117	509
Prepaid expenses and other current assets	3,120	2,588
Total current assets before funds held for clients	37,709	44,250
Funds held for clients	122,206	42,328
Total current assets	159,915	86,578
Property and equipment, net	8,948	5,217
Goodwill	111,387	77,348
Intangible assets, net	76,760	33,554
Other assets	4,090	614
Total assets	361,100	203,311
Current liabilities:
Current portion of notes payable	4,733	8,895
Accounts payable	3,662	1,912
Accrued compensation and benefits	2,824	2,477
Other accrued liabilities	2,234	862
Deferred revenue	11,849	13,078
Total current liabilities before client fund obligations	25,302	27,224
Client fund obligations	123,170	42,328
Total current liabilities	148,472	69,552
Long-term liabilities:
Deferred revenue	876	1,125
Deferred tax liability	1,566	1,070
Notes payable, net of current portion and debt issuance cost	107,229	66,973
Other liabilities	439	817
Total long-term liabilities	110,110	69,985
Total liabilities	258,582	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 and 22,000 shares authorized; 15,666 and 12,876 shares issued, 15,282 and 12,492 shares outstanding at December 31, 2018 and December 31, 2017, respectively	157	129
Treasury stock at cost, 384 shares at December 31, 2018 and December 31, 2017	(5,017)	(5,017)
Additional paid-in capital	391,927	346,322
Accumulated deficit	(283,643)	(277,597)
Accumulated other comprehensive income (loss)	(906)	(63)
Total stockholders’ equity	102,518	63,774
Total liabilities and stockholders’ equity	$ 361,100	$ 203,311

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Allowance for doubtful accounts (in Dollars)	$ 1,467	$ 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	15,666	12,876
Common stock, shares outstanding	15,282	12,492
Treasury stock, shares	384	384

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenue:
Revenue	$ 88,952	$ 54,442
Cost of Sales	30,830	12,619
Gross profit	58,122	41,823
Operating expenses
Selling, general and administrative	47,333	33,887
Research and development	8,360	4,459
Amortization of intangible assets	8,692	4,477
Total operating expenses	64,385	42,823
Income (loss) from operations	(6,263)	(1,000)
Other income (expense)
Interest expense and other	(8,514)	(4,626)
Total other expense, net	(8,514)	(4,626)
Loss from operations before income taxes	(14,777)	(5,626)
Income tax benefit (expense)	7,229	(96)
Net loss	(7,548)	(5,722)
Other comprehensive income (loss):
Foreign currency translation (loss) gain	(843)	(68)
Other comprehensive loss	$ (8,391)	$ (5,790)
Basic and diluted net loss per share
Basic (in Dollars per share)	$ (0.54)	$ (0.53)
Diluted (in Dollars per share)	$ (0.54)	$ (0.53)
Weighted average basic and diluted shares
Basic (in Shares)	14,010,000	10,891,000
Diluted (in Shares)	14,010,000	10,891,000
Cloud Revenue [Member]
Revenue:
Revenue	$ 68,887	$ 39,267
Hardware Revenue [Member]
Revenue:
Revenue	6,277	4,703
Maintenance Revenue [Member]
Revenue:
Revenue	5,226	4,453
Professional Services Revenue [Member]
Revenue:
Revenue	7,847	4,627
Other [Member]
Revenue:
Revenue	$ 715	$ 1,392

CONSOLIDATED STATEMENTS OF CHAN

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
BALANCE at Dec. 31, 2016	$ 89	$ (5,017)	$ 295,044	$ (271,875)	$ 5	$ 18,246
BALANCE (in Shares) at Dec. 31, 2016	8,517,000
Share based compensation			593			593
Stock issued upon option exercise	$ 0		445			$ 445
Stock issued upon option exercise (in Shares)	80,000					80,000
Stock issued	$ 40		50,240			$ 50,280
Stock issued (in Shares)	3,895,000
Net loss				(5,722)		(5,722)
Other comprehensive income (loss)					(68)	(68)
BALANCE at Dec. 31, 2017	$ 129	(5,017)	346,322	(277,597)	(63)	63,774
BALANCE (in Shares) at Dec. 31, 2017	12,492,000
Retrospective adoption of ASC Topic 606				1,502		1,502
Share based compensation			1,687			1,687
Stock issued upon option exercise			156			$ 156
Stock issued upon option exercise (in Shares)	28,000					30,000
Stock issued	$ 28		43,762			$ 43,790
Stock issued (in Shares)	2,762,000
Net loss				(7,548)		(7,548)
Other comprehensive income (loss)					(843)	(843)
BALANCE at Dec. 31, 2018	$ 157	$ (5,017)	$ 391,927	$ (283,643)	$ (906)	$ 102,518
BALANCE (in Shares) at Dec. 31, 2018	15,282,000

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (7,548)	$ (5,722)
Adjustments to reconcile net loss to net cash used in operations:
Depreciation and amortization	12,927	6,058
Amortization of debt financing costs and discount	1,451	0
Release of contingent consideration	(489)	0
Provision for doubtful accounts	504	495
Provision for deferred income taxes	(7,083)	0
Gain on extinguishment of debt	(479)	0
Share-based compensation	1,687	593
Loss on disposals of fixed assets	53	0
Changes in operating assets and liabilities:
Accounts receivable	(1,719)	(4,096)
Inventory	(2,948)	(17)
Prepaid expenses and other assets	(1,437)	(1,325)
Accounts payable	1,595	(254)
Accrued expenses and other long-term obligations	(2,410)	1,589
Deferred revenue	(1,233)	2,643
Net cash used in operating activities	(7,129)	(36)
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions net of cash acquired	(66,984)	(45,390)
Purchases of property and equipment	(1,898)	(1,400)
Software capitalization costs	(3,896)	(1,658)
Restricted cash	0	200
Net change in funds held for clients	(34,450)	(10,244)
Net cash used in investing activities	(107,228)	(58,492)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable	36,750	45,777
Payments on notes payable	(7,105)	(8,973)
Proceeds from revolving line of credit	4,540	0
Payments on revolving line of credit	(4,540)	0
Debt financing fees	(1,693)	(1,433)
Payments on capital leases	(135)	(131)
Net proceeds from issuance of common stock	39,449	28,002
Net change in client fund obligations	34,522	10,299
Net cash provided by financing activities	101,788	73,541
Effect of foreign exchange rates	221	12
Net increase (decrease) in cash and cash equivalents	(12,348)	15,025
Cash and cash equivalents at beginning of period	27,792	12,767
Cash and cash equivalents at end of period	15,444	27,792
Cash paid for:
Interest	7,819	3,466
Income taxes	91	23
Non-cash Investing and Financing Activities:
Subordinated notes payable –acquisitions	7,592	9,193
Equity issued in connection with acquisitions	$ 4,493	$ 22,353

NOTE 1 - THE COMPANY

NOTE 1 - THE COMPANY	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 - THE COMPANY Asure Software, Inc., (“Asure”, the “Company”, “we” and “our”), a Delaware Corporation, is a leading provider of Human Capital Management (“HCM”) and Workspace 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 offices in California, Iowa, Tennessee, North Carolina, Georgia and New York.

NOTE 2 - SIGNIFICANT ACCOUNTING

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES BASIS OF PRESENTATION We have prepared our consolidated financial statements in accordance with U.S. generally accepted accounting principles and have included the accounts of our wholly owned subsidiaries. We have eliminated all significant intercompany transactions and balances in consolidation. We have made certain reclassifications to the prior year’s consolidated financial statements to conform to the current year presentation. SEGMENTS The chief operating decision maker is Asure’s Chief Executive Officer who reviews financial information presented on a company-wide basis. Accordingly, in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, we determined that the Company has a single reporting segment and operating unit structure. USE OF ESTIMATES Preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at fiscal year end and the reported amounts of revenues and expenses during the reporting period. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, useful lives of fixed assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions the Company management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. Additionally, the actual amounts could differ from the estimates made. Management periodically evaluates estimates used in the preparation of the consolidated financial statements for continued reasonableness. We make appropriate adjustments, if any, to the estimates used prospectively based upon such periodic evaluation. 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 December 31, 2018, we were not party to any pending legal proceedings. 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. FUNDS HELD FOR CLIENTS Funds held for clients represent assets that, based upon the Company’s intent, are restricted for use solely for the purposes of satisfying the obligations to remit funds relating to the Company’s payroll and payroll tax filing services, which are classified as client fund obligations on our consolidated balance sheets. Funds held for clients are held in demand deposit accounts at major financial institutions and are classified as a current asset on our consolidated balance sheets since these funds are held solely for the purposes of satisfying the client fund obligations. Client fund obligations represent the Company’s contractual obligations to remit funds to satisfy clients’ payroll and tax payment obligations and are recorded on the consolidated balance sheets at the time that the Company impounds funds from clients. The client fund obligations represent liabilities that will be repaid within one year of the balance sheet date. The Company has reported client fund obligations as a current liability on the consolidated balance sheets totaling $123,170 and $42,328 as of December 31, 2018 and December 31, 2017, respectively. The Company has classified funds held for clients as a current asset totaling $122,206 and $42,328 as of December 31, 2018 and 2017, respectively, since these funds are held solely for the purposes of satisfying client funds obligations. The Company has reported cash flows related to purchases, sales and maturities of corporate and client funds marketable securities on a gross basis in the investing section of the statements of consolidated cash flows. The Company has reported cash flows related to client fund investments with original maturities of ninety days or less on a net basis within the net increase in restricted cash and cash equivalents and other restricted assets held to satisfy client fund obligations in the investing section of the statements of consolidated cash flows. The Company has reported cash flows related to cash received from and paid on behalf of clients on a net basis within the net increase in client fund obligations in the financing activities section of the statements of consolidated cash flows. FAIR VALUE OF FINANCIAL INSTRUMENTS We apply the authoritative guidance on fair value measurements for financial assets and liabilities that are measured at fair value on a recurring basis, and non-financial assets and liabilities such as goodwill, intangible assets and property and equipment that are measured at fair value on a non-recurring basis. CONCENTRATION OF CREDIT RISK We grant credit to customers in the ordinary course of business. We limit concentrations of credit risk related to our trade accounts receivable due to our large number of customers, including third-party resellers, and their dispersion across several industries and geographic areas. We perform ongoing credit evaluations of our customers and maintain reserves for potential credit losses. We require advanced payments or secured transactions when deemed necessary. We review potential customers’ credit ratings to evaluate customers’ ability to pay an obligation within the payment term, which is usually net thirty days. If we receive reasonable assurance of payment and know of no barriers to legally enforce the payment obligation, we may extend credit to customers. We place accounts on “Credit Hold” if a placed order exceeds the credit limit or sooner if circumstances warrant. We follow our credit policy consistently and routinely monitor our delinquent accounts for indications of uncollectability. ALLOWANCE FOR DOUBTFUL ACCOUNTS We maintain an allowance for doubtful accounts at an amount we estimate to be sufficient to provide adequate protection against losses resulting from extending credit to our customers. We base this allowance, in the aggregate, on historical collection experience, age of receivables and general economic conditions. The allowance for doubtful accounts also considers the need for specific customer reserves based on the customer’s payment experience, credit-worthiness and age of receivable balances. Our bad debts have not been material and have been within management expectations. INVENTORY Inventory consists of finished goods and is stated at the lower of cost or net realizable value, cost being determined using the first-in, first-out method. Inventory includes purchased LCD panels, sensors, hosts and a full range of biometric and card recognition clocks that we sell as part of our workforce and workspace management solutions. We routinely assess our on-hand inventory for timely identification and measurement of obsolete, slow-moving or otherwise impaired inventory. PROPERTY AND EQUIPMENT We record property and equipment, including software, furniture and equipment, at cost less accumulated depreciation. We record depreciation using the straight-line method over the estimated economic useful lives of the assets, which range from two to five years. Property and equipment also includes leasehold improvements and capital leases which we record at cost less accumulated amortization. We record amortization of leasehold improvements and capital leases using the straight-line method over the shorter of the lease term or over the life of the respective assets, as applicable. We recognize gains or losses related to retirements or disposition of fixed assets in the period incurred. We expense repair and maintenance costs as incurred. We periodically review the estimated economic useful lives of our property and equipment and make adjustments, if necessary, according to the latest information available. BUSINESS COMBINATIONS We have accounted for our acquisitions using the acquisition method of accounting based on ASC 805— Business Combinations GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill represents the excess of the purchase price in a business combination over the fair value of net tangible and intangible assets acquired in a business combination. We test goodwill for impairment on an annual basis in the fourth fiscal quarter of each year, and between annual tests if indicators of potential impairment exist, by first assessing qualitative factors to determine whether it is necessary to perform the two-step goodwill impairment test. If determined to be necessary, the two-step impairment test should be used to identify any potential impairment and measure an impairment loss, if any. Step one of the impairment test consists of comparing the fair value of the reporting unit with the aggregate carrying value, including goodwill. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, step two must be performed to determine the amount, if any, of the goodwill impairment. We tested goodwill using the qualitative factors during 2018 and 2017. There has been no impairment of goodwill for the periods presented. See Notes 4 and 5 for additional information regarding goodwill. We amortize intangible assets not considered to have an indefinite useful life using the straight-line method over their useful lives. We currently amortize our acquired intangible assets with definite lives over periods ranging from one to nine years. Each reporting period, we evaluate the estimated remaining useful life of intangible assets and assess whether events or changes in circumstances warrant a revision to the remaining period of amortization or indicate that impairment exists. We have not identified any impairments of finite-lived intangible assets during any of the periods presented. See Note 5 – Goodwill and Other Intangible Assets for additional information regarding intangible assets. ORIGINAL ISSUE DISCOUNTS We recognize original issue discounts, when incurred on the issuance of debt, as a reduction of the current loan obligations that we amortize to interest expense over the life of the related indebtedness using the effective interest rate method. We record the amortization as interest expense – amortization of OID in the Consolidated Statements of Comprehensive Loss. At the time of any repurchases or retirements of related debt, we will write off the remaining amount of net original issue discounts and include them in the calculation of gain/(loss) on retirement in the consolidated statements of comprehensive loss. REVENUE RECOGNITION On January 1, 2018, we adopted ASC Topic 606 (“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 year ended December 31, 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. ADVERTISING COSTS We expense advertising costs as we incur them. Advertising expenses were $102 and $65 for 2018 and 2017, respectively. We recorded these expenses as part of sales and marketing expenses on our Consolidated Statements of Comprehensive Loss. LEASE OBLIGATIONS We recognize our lease obligations with scheduled rent increases over the term of the lease on a straight-line basis. Accordingly, we charge the total amount of base rentals over the term of our leases to expense on a straight-line method, recording the amount of rental expense in excess of lease payments as a deferred rent liability. As of December 31, 2018 and 2017, we had $697 and $125 deferred rent liabilities. We also recognize capital lease obligations and record the underlying assets and liabilities on our Consolidated Balance Sheets. As of December 31, 2018 and 2017, we had $102 and $24 in capital lease obligations, respectively. FOREIGN CURRENCY TRANSLATION We measure the financial statements of our foreign subsidiaries using the local currency as the functional currency. Accordingly, we translate the assets and liabilities of these foreign subsidiaries at current exchange rates at each balance sheet date. We record translation adjustments arising from the translation of net assets located outside of the United States into United States dollars in accumulated other comprehensive loss as a separate component of stockholders’ equity. We translate income and expenses from the foreign subsidiaries using monthly average exchange rates. We include net gains and losses resulting from foreign exchange transactions in other income and expenses, which were not significant in 2018 and 2017. INCOME TAXES We account for income taxes using the liability method under ASC 740, Accounting for Income Taxes, SHARE BASED COMPENSATION We adopted Statement ASC 718 effective August 1, 2005, using the modified prospective application transition method. The modified prospective application method requires that companies recognize compensation expense on stock-based payment awards that are modified, repurchased or cancelled after the effective date. We estimate the fair value of each award granted from our stock option plan at the date of grant using the Black-Scholes option pricing model. During 2018 and 2017, we granted 803,000 and 575,000 stock options, respectively. As of December 31, 2018, we expect to recognize $3,943 of unrecognized compensation costs related to non-vested option grants over the course of the following three years. We issued 30,000 shares of common stock related to exercises of stock options granted from our stock option plan in 2018 and 80,000 shares in 2017. 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 year ended December 31, 2018, are as follows: Balance Sheet December 31, 2018 Balance Using Previous Standard Increase (Decrease) Assets Prepaid expenses and other current assets $ 3,120 $ 3,359 $ (239 ) Total current assets before funds held for clients 37,709 37,948 (239 ) Total current assets 159,915 160,154 (239 ) Other assets 4,090 1,015 3,075 Total assets $ 361,100 $ 358,275 $ 2,825 Liabilities and stockholders’ equity (283,643 ) (286,468 ) 2,825 Total stockholders’ equity 102,518 99,693 2,825 Total liabilities and stockholders’ equity $ 361,100 $ 358,275 $ 2,825 Income Statement For the Year Ended December 31, 2018 Balance Using Previous Standard Increase (Decrease) Operating expenses 47,333 48,656 (1,323 ) Total operating expenses 64,385 65,708 (1,323 ) Loss from operations (6,263 ) (7,586 ) (1,323 ) Loss from operations before income tax (14,777 ) (16,100 ) (1,323 ) Net Loss $ (7,548 ) $ (8,871 ) $ (1,323 ) Other comprehensive loss $ (8,391 ) $ (9,714 ) $ (1,323 ) 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 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.

NOTE 3 - INVESTMENTS AND FAIR V

NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS At December 31, 2018, $4,256 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 twelve months ended December 31, 2017. At December 31, 2018, we also had approximately $8,100 in money market funds, classified as cash equivalents. Investments classified as short-term available-for-sale as of December 31, 2018 consisted of the following: Amortized Cost Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate Estimated Fair Value Corporate debt securities (2) $ 4,334 $ 21 $ (99 ) $ 4,256 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At December 31, 2018, there were 26 securities in an unrealized gain position and there were 32 securities in an unrealized loss position. These unrealized losses were less than $25 individually and $170 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 December 31, 2018, none of these securities were classified as cash and cash equivalents on the Company’s balance sheet. 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 December 31, 2018, we had $8,106 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 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 December 31, 2018 and December 31, 2017, respectively: Fair Value Measure at December 31 , 2018 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable December 31, Market Inputs Inputs 2018 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 15,444 $ 15,444 $ - $ - Short-term available-for-sale securities- Funds Held for Clients 4,256 - 4,256 - Total $ 19,700 $ 15,444 $ 4,256 $ - Fair Value Measur e at December 31, 2017 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable December 31, Market Inputs Inputs 20 17 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 27,292 $ 27,292 $ - $ - Total $ 27,292 $ 27,292 $ - $ - Other Financial Assets and Liabilities Financial assets and liabilities with carrying amounts approximating fair value include cash and cash equivalents, trade accounts receivable, accounts payable, accrued expenses and other current liabilities. The carrying amount of these financial assets and liabilities approximates fair value because of their short maturities. Our line of credit and notes payable, including current portion, as of December 31, 2018, had a carrying value of $111,962. This carrying value approximates fair value. The fair value is based on interest rates that are currently available to us for issuance of debt with similar terms and remaining maturities.

NOTE 4 - ACQUISITIONS

NOTE 4 - ACQUISITIONS	12 Months Ended
	Dec. 31, 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) $13,935 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. This note was paid in full in January 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 $40,323 of intangible assets subject to amortization consist of $35,563 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. Pay Systems USA Payroll Others Total Cash & cash equivalents $ 764 $ 470 $ 643 $ 1,877 Accounts receivable 56 104 2,395 2,555 Fixed assets 121 98 428 647 Inventory - - 121 121 Other assets 100 5 995 1,100 Funds held for clients 10,976 20,439 14,013 45,428 Goodwill 9,606 12,644 11,966 34,216 Intangibles 7,240 17,643 15,440 40,323 Total assets acquired $ 28,863 $ 51,403 $ 46,001 $ 126,267 Accounts payable 85 39 880 1,004 Deferred tax liability 1,364 3,622 2,036 7,022 Accrued other liabilities 946 376 2,335 3,657 Deferred revenue - - 1,289 1,289 Client fund obligations 11,962 20,439 14,000 46,401 Total liabilities assumed 14,357 24,476 20,540 59,373 Net assets acquired $ 14,506 $ 26,927 $ 25,461 $ 66,894 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 $ 15,507 $ 27,504 $ 28,142 $ 71,153 Working capital adjustment (940 ) - (557 ) (1,497 ) Adjustment to fair value of contingent liability - - (1,761 ) (1,761 ) Adjustment to fair value of Asure’s stock - (287 ) (7 ) (294 ) Debt discount (61 ) (290 ) (356 ) (707 ) Fair value of net assets acquired $ 14,506 $ 26,927 $ 25,461 $ 66,894 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 business acquisitions were $1,347 in the year ended December 31, 2018, 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 consolidated statement of operations. 2017 Acquisitions In January 2017, we closed three strategic acquisitions of a provider of outsourced HR solutions, and two providers of payroll services. In May 2017, we closed two strategic acquisitions: iSystems Internediate HoldCo, Inc. (“iSystems”), and another company that offers payroll, tax management and HR software combined with comprehensive back-end service bureau tools to service providers across the United States. The company is a current reseller of our HCM offering (formerly Mangrove), which provides human resources solutions that enhance organizations, people, and profits through payroll and HR solutions. In October 2017, we acquired a company based in Birmingham, Alabama, which is a leading regional human resources and payroll services bureau in the Southeast and a current reseller of our HCM solution, Evolution. Equity Purchase Agreement In May 2017, we entered into an equity purchase agreement (the “Equity Purchase Agreement”) with iSystems Holdings, LLC, a Delaware limited liability company (“Seller”), and iSystems Intermediate Holdco, Inc., a Delaware corporation (“iSystems”), pursuant to which we acquired 100% of the outstanding equity interests of iSystems for an aggregate purchase price of $55,000, subject to adjustment as provided in the Equity Purchase Agreement. The aggregate purchase price consists of (i) $32,000 in cash, subject to adjustment, (ii) a secured subordinated promissory note (“iSystems Note”) in the principal amount of $5,000, subject to adjustment, and (iii) 1,526,332 shares of unregistered common stock valued at $18,000 based on a volume-weighted average of the closing prices of our common stock during a 90-day period. The iSystems Note bears interest at an annual rate of 3.5% and matures on May 25, 2019. The unpaid principal and all accrued interest under the promissory note is payable in two installments of $2,500 on May 25, 2018 and May 25, 2019, subject to adjustment. The Equity Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. To finance the iSystems acquisition, we amended and restated our existing credit agreement with Wells Fargo Bank, National Association, as administrative agent (the “Restated Credit Agreement”) to add an additional term loan in the amount of approximately $40,000, of which we borrowed approximately $32,000 to complete the iSystems acquisition. In connection with the iSystems acquisition, we also entered into an investor rights agreement (the “Investor Rights Agreement”) with the Seller. Pursuant to the terms of the Investor Rights Agreement, until May 2018, the holders of the registrable securities received in connection with the acquisition have agreed not to directly or indirectly transfer, sell, make any short sale or otherwise dispose of any of our equity securities and not to vote any of our equity securities or solicit proxies other than in favor of each director that our board recommends for election, against any director that our board has not nominated for election, and in accordance with the recommendation of our board on any other matters, subject to certain exceptions. In addition, under the Investor Rights Agreement, holders of the registrable securities have demand registration rights which allow a registration statement to be filed on or about March 31, 2018 and piggyback registration rights which become effective in May 2018. On January 31, 2018, holders of the registrable securities exercised their demand registration rights, and we filed and caused to become effective a registration statement with the SEC on April 16, 2018 registering the resale of 1,526,332 shares of our common stock. In addition, under the terms of the Investor Rights Agreement, such holders have the right to nominate one director to our board of directors until the first date that the holders of the registrable securities no longer hold more than the lesser of (x) 5% of our outstanding common stock (as equitably adjusted for any stock splits, stock combinations, reorganizations, exchanges, merger, recapitalizations or similar transaction after the date hereof) and (y) 90% of the shares of our common stock held by such holders as of May 25, 2017. The director nominee appointed by the holders is Daniel Gill. Our board appointed him to serve as a director on June 6, 2017. Mr. Gill is a founder and a co-managing partner of Silver Oak Services Partners, a private equity firm. In 2014 Silver Oak acquired iSystems, LLC (currently, a wholly owned subsidiary of iSystems) and Mr. Gill served on the board of directors of iSystems, LLC. Purchase Price Allocation Following is the purchase price allocation for the 2017 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 acquisition 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 using the acquisition method of accounting and recognized assets and liabilities assumed at their fair value as of the dates of acquisitions. The $26,408 of intangible assets subject to amortization consist of $23,085 allocated to Customer Relationships, $1,621 for Trade Names, $1,010 for Developed Technology, and $692 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 14.0% to 17.0%, which reflects the risk associated with the intangible assets related to the other assets and the overall business operations to us. We estimated the fair values of the Trade Names using the relief from royalty method based upon a 1.0% to 1.7% 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. We based the allocations on fair values at the date of acquisition: iSystems Others Total Cash & cash equivalents $ 211 $ 641 $ 852 Accounts receivable 951 721 1,672 Restricted cash 200 - 200 Fixed assets 681 179 860 Other assets 699 68 767 Funds held for clients - 9,103 9,103 Goodwill 42,253 8,557 50,810 Intangibles 15,070 11,338 26,408 Total assets acquired $ 60,065 $ 30,607 $ 90,672 Accounts payable 392 181 573 Accrued other liabilities 791 282 1,073 Deferred revenue 1,073 370 1,443 Client fund obligations - 9,048 9,048 Total liabilities assumed 2,256 9,881 12,137 Net assets acquired $ 57,809 $ 20,726 $ 78,535 The following is a reconciliation of the purchase price to the fair value of net assets acquired at the date of acquisition: iSystems Others Total Purchase price $ 55,000 $ 21,010 $ 76,010 Working capital adjustment 202 123 325 Adjustment to fair value of Asure’s stock issued 2,880 (26 ) 2,854 Debt discount (273 ) (381 ) (654 ) Fair value of net assets acquired $ 57,809 $ 20,726 $ 78,535 Transaction costs for the 2017 acquisitions were $3,112 and were expensed as incurred and included in selling, general and administrative expenses. Unaudited Pro Forma Financial Information The following unaudited summary of pro forma combined results of operations for the year ended December 31, 2018 and December 31, 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 Year Ended December 31, 2018 For the Year Ended December 31, 2017 Revenues $ 99,388 $ 100,989 Net income (loss) $ (6,112 ) $ (16,797 ) Net income (loss) per common share: Basic and diluted $ (0.43 ) $ (1.42 ) Weighted average shares outstanding 14,121 11,843

NOTE 5 - GOODWILL AND OTHER INT

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS	12 Months Ended
	Dec. 31, 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 34,216 Adjustments to goodwill associated with acquisitions 81 Foreign exchange adjustment to goodwill (258 ) Balance at December 31, 2018 $ 111,387 The gross carrying amount and accumulated amortization of our intangible assets as of December 31, 2018 and December 31, 2017 are as follows: 2018 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 6.0 $ 14,805 $ (7,065 ) $ 7,740 Customer Relationships 8.5 85,094 (20,601 ) 64,493 Reseller Relationships 7.0 853 (853 ) - Trade Names 12.2 5,187 (1,241 ) 3,946 Noncompete Agreements 5.2 1,032 (451 ) 581 8.3 $ 106,971 $ (30,211 ) $ 76,760 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 expense using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses were $8,692 and $4,477 for 2018 and 2017, respectively, included in Operating Expenses. Amortization expenses recorded in Cost of Sales were $1,607 and $453 for 2018 and 2017, respectively. The following table summarizes the future estimated amortization expense relating to our intangible assets as of December 31, 2018: Year Ending 2019 $ 12,084 2020 11,249 2021 10,757 2022 9,918 2023 8,096 Thereafter 24,656 Total $ 76,760

NOTE 6 - NOTES PAYABLE

NOTE 6 - NOTES PAYABLE	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Debt Disclosure [Text Block]	NOTE 6 - NOTES PAYABLE The following table summarizes our outstanding debt as of December 31, 2018 and 2017: Maturity Stated Interest Rate 2018 2017 Subordinated Notes Payable- acquisitions 5/25/2019 – 7/1/2021 2.00% - 3.50 % $ 10,964 $ 9,847 Term Loan – Wells Fargo Syndicate Partner 5/25/2022 10.55 % 52,106 34,125 Term Loan - Wells Fargo 5/25/2022 5.55 % 52,106 34,125 Total Notes Payable $ 115,176 $ 78,097 Short-term notes payable $ 5,864 $ 8,895 Long-term notes payable $ 109,312 $ 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 December 31, 2018 and 2017: Gross Notes Payable 2018 Debt Issuance Costs Net Notes Payable 2018 Notes payable, current portion $ 5,864 $ (1,131 ) $ 4,733 Notes payable, net of current portion 109,312 (2,083 ) 107,229 Total Notes Payable $ 115,176 $ (3,214 ) $ 111,962 Gross Notes Payable 2017 Debt Issuance Costs Net Notes Payable 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 gross principal payments related to our outstanding debt as of December 31, 2018: Year Ending 2019 $ 5,864 2020 5,119 2021 7,856 2022 96,337 Gross Notes Payable $ 115,176 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 December 31, 2018 and December 31, 2017, $0 was outstanding and $5,000 was available for borrowing under the revolver. As of December 31, 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. In January 2019, we entered into a Consent and Amendment No. 2 to the Second Restated Credit Agreement with Wells Fargo Bank, National Association and Goldman Sachs Specialty Lending Holdings, Inc., amending and restating the terms of the Second Restated Credit. See Note 14- Subsequent Event s .

NOTE 7 - PROPERTY AND EQUIPMENT

NOTE 7 - PROPERTY AND EQUIPMENT	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment Disclosure [Text Block]	NOTE 7 - PROPERTY AND EQUIPMENT Property and equipment and related depreciable useful lives as of December 31, 2018 and 2017 are composed of the following: 2018 2017 Software: 3-5 years $ 8,213 $ 7,436 Furniture and equipment: 2-5 years 8,791 7,918 Internal support equipment: 2-4 years 696 696 Capital leases: lease term or life of the asset 178 178 Leasehold improvements: shorter of the lease term or life of the improvement 3,282 3,813 Software development costs 5,959 2,062 27,119 22,103 Less accumulated depreciation and amortization (18,171 ) (16,886 ) $ 8,948 $ 5,217 We record the amortization of our capital leases as depreciation expense on our Consolidated Statements of Comprehensive Loss. Depreciation and amortization expenses relating to property and equipment were approximately $2,616 and $1,128 for 2018 and 2017, respectively. As part of the acquisitions of Mangrove and iSystems in 2016 and 2017, we acquired software development costs. We continue to invest in software development. We are developing products which we intend to offer utilizing software as-a-service (“SaaS”).We follow the guidance of ASC 350-40, Intangibles- Goodwill and Other- Internal Use Software

NOTE 8 - STOCKHOLDERS' EQUITY

NOTE 8 - STOCKHOLDERS' EQUITY	12 Months Ended
	Dec. 31, 2018
Stockholders' Equity Note [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	NOTE 8 - STOCKHOLDERS’ EQUITY SHELF REGISTRATION In February 2017, we filed a shelf registration statement on Form S-3 with the SEC to sell, from time to time, in one or more offerings, up to $75,000 of our common stock, preferred stock, warrants, debt securities, subscription rights, and units. In April 2017 the shelf registration statement was declared effective by the SEC. Under this shelf registration statement, we completed an underwritten public offering in June 2017. In connection with the public offering, we issued 2,185,000 shares of common stock, including 285,000 shares of common stock pursuant to the exercise of the underwriters’ over-allotment option, at the public offering price of $13.50 per share. Net proceeds from the issuance of common stock was $27,800. 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 December 31, 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 $38,900 after deducting underwriting discounts and estimated offering expenses. SHARE REPURCHASE PROGRAM Pursuant to our stock repurchase plan, we may repurchase up to 450,000 shares of our common stock. We have repurchased a total of 384,000 shares for approximately $5,000 over the life of the plan. Management will periodically assess repurchasing additional shares, depending on our cash position, market conditions, financial covenants and other factors. While the program remains in place, we did not repurchase any shares during 2018 or 2017. STOCK AND STOCK OPTION PLANS We have one active equity plan, the 2018 Incentive Award Plan (the “2018 Plan”). The 2018 Plan, approved by our shareholders, is intended to replace our 2009 Equity Incentive Plan, as amended (the “2009 Plan”), however, the terms and conditions of the 2009 Plan will continue to govern any outstanding awards granted thereunder. Employees and consultants of the Company, its subsidiaries and affiliates, as well as members of our board, are eligible to receive awards under the 2018 Plan. The 2018 Plan provides for the grant of stock options, including incentive stock options (“ISOs”)and nonqualified stock options (“NQSOs”), stock appreciation rights (“SARs”), restricted stock, restricted stock units, performance bonus awards, performance stock units awards, other stock or cash-based awards and dividend equivalents to eligible individuals. We generally grant stock options with exercise prices equal to the fair market value at the time of grant. The options generally vest over three to four years and are exercisable for a period of five to ten years beginning with the date of grant. The number of shares available for issuance under 2018 Plan is equal to the sum of (i) 750,000 shares, (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 1,639,000 options granted and outstanding pursuant to the 2018 Plan as of December 31, 2018. We use the Black-Scholes option valuation model to value employee stock awards. We estimate stock price volatility based upon our historical volatility. Estimated option life and forfeiture rate assumptions are derived from historical data. For stock-based compensation awards with graded vesting, we recognize compensation expense using the straight-line amortization method. Total compensation expense recognized in the Consolidated Statements of Comprehensive Loss for stock based awards was $1,687 and $593 for 2018 and 2017, respectively. The following table summarizes the assumptions used to develop their fair value for the year ending December 31, 2018 and 2017: 2018 2017 Risk-free interest rate 2.81 % 1.60 % Expected volatility .45 .41 Expected life in years 4.00 3.69 Dividend yield - - As of December 31, 2018, we reserved shares of common stock for future issuance as follows: Options outstanding 1,639,000 Options available for future grant 108,000 Shares reserved 1,747,000 The following table summarizes activity under all Plans during the year ended December 31, 2018 and 2017. 2018 2017 Weighted Weighted Average Average Exercise Exercise Shares Price Shares Price Outstanding at the beginning of the year 1,014,000 $ 9.22 614,000 $ 6.47 Granted 803,000 11.48 575,000 11.30 Exercised (30,000 ) 6.43 (80,000 ) 5.55 Canceled (148,000 ) 13.21 (95,000 ) 7.16 Outstanding at the end of the year 1,639,000 $ 10.02 1,014,000 $ 9.22 Options exercisable at the end of the year 585,000 $ 8.59 247,000 $ 6.34 Weighted average fair value of options granted during the year $ 7.80 $ 3.63 The following table summarizes the outstanding and exercisable options and their exercise prices as of December 31, 2018: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life (Years) Weighted-Average Exercise Price Number Exercisable and Vested Weighted-Average Exercise Price $ 1.68 –8.81 529,000 1.95 $ 4.58 303,000 $ 6.18 8.82 – 13.39 595,000 3.31 10.88 223,000 10.36 13.40–16.27 515,000 3.95 14.62 59,000 14.27 $ 1.68–16.27 1,639,000 2.67 $ 10.02 585,000 $ 8.59 The aggregate intrinsic value of options outstanding and options exercisable is $748 and $11, respectively, at December 31, 2018.

NOTE 9 - EMPLOYEE BENEFIT PLANS

NOTE 9 - EMPLOYEE BENEFIT PLANS	12 Months Ended
	Dec. 31, 2018
Retirement Benefits [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 9 - EMPLOYEE BENEFIT PLANS 401(K) SAVINGS PLAN We sponsor a defined contribution 401(k) plan that is available to substantially all employees. Our Board of Directors may amend or terminate the plan at any time. We provided matching contributions to the plan of $490 and $369 in 2018 and 2017, respectively. EMPLOYEE STOCK PURCHASE PLAN Our Employee Stock Purchase Plan (“Purchase Plan”) was approved by the shareholders in June 2017. The Purchase Plan allows all eligible employees to purchase a limited number of shares of our common stock during pre-specified offering periods at a discount established by the Board of Directors, not to exceed 15% of the fair market value of the common stock, at the beginning or end of the offering period (whichever is lower). Under the ESPP, 225,000 shares were reserved for issuance. During the year ended December 31, 2018, 14,415 shares of common stock were issued at $11.88 per share and 55,631 shares of common stock were issued at $5.27 per share. During the year ended December 31, 2017, 17,568 shares of common stock were issued at $7.65 per share.

NOTE 10 - CONTRACTS WITH CUSTOM

NOTE 10 - CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	12 Months Ended
	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer [Text Block]	NOTE 10 - CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION Receivables Receivables from contracts with customers, net of allowance for doubtful accounts of $1,467, were $14,291 at December 31, 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 $3,675 and $636 at December 31, 2018 and December 31, 2017, respectively. The amount of amortization recognized during the December 31, 2018 and 2017 period was $1,079 and $2,210, respectively. Deferred Revenue Revenue of $12,206 was recognized during the year ended December 31, 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 December 31, 2018, approximately $52,475 of revenue is expected to be recognized from remaining performance obligations. We expect to recognize revenue on approximately 56% of these remaining performance obligations over the next 12 months, with the balance recognized thereafter. Revenue Concentration During 2018 and 2017, there were no customers who individually represented 10% or more of consolidated revenue.

NOTE 11 - NET LOSS PER SHARE

NOTE 11 - NET LOSS PER SHARE	12 Months Ended
	Dec. 31, 2018
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	NOTE 11 - NET LOSS PER SHARE The following table sets forth the computation of basic and diluted net loss per common share for the years ending December 2018 and 2017. 2018 2017 Net Loss $ (7,548 ) $ (5,722 ) Weighted-average shares of common stock outstanding 14,010,000 10,891,000 Basic and diluted net loss per share $ (0.54 ) $ (0.53 ) We have excluded stock options to acquire 1,639,000 and 1,014,000 shares for 2018 and 2017, respectively, from the computation of the dilutive stock options because the effect of including the stock options would have been anti-dilutive.

NOTE 12 - INCOME TAXES

NOTE 12 - INCOME TAXES	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	NOTE 12 - INCOME TAXES The Tax Act was enacted in December 2017. The Tax Act significantly changes U.S. tax law by, among other things, lowering U.S. corporate income tax rates, implementing a modified territorial tax system and imposing a one-time transition tax on deemed repatriated earnings of foreign subsidiaries. The Tax Act reduces the U.S. corporate income tax rate from 35% to 21%, effective January 1, 2018. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to reverse. As a result of the reduction in the U.S. corporate income tax rate from 35% to 21% under the Tax Act, we revalued our ending net deferred tax liabilities at December 31, 2017 and recognized a deferred tax benefit of $545. While the Tax Act provides for a modified territorial tax system, beginning in 2018, Global Intangible Low-Taxed Income (“GILTI”) provisions will be applied providing an incremental tax on low taxed foreign income. The GILTI provisions require us to include in our U.S. income tax return foreign subsidiary earnings in excess of an allowable return on the foreign subsidiary’s tangible assets. Under U.S. GAAP, we are required to make an accounting policy election to either (1) treat taxes due related to GILTI as a current-period expense when incurred (the “period cost method”) or (2) factor such amounts into our measurement of our deferred taxes (the “deferred method”). The Company has selected the "period cost method" as its accounting policy with respect to the new GILTI tax rules. The components of pre-tax loss for the years ended December 31, 2018 and 2017 are as follows: 201 8 201 7 Domestic $ (14,550 ) $ (5,519 ) Foreign (227 ) (107 ) Total $ (14,777 ) $ (5,626 ) The components of the provision (benefit) for income taxes attributable to continuing operations for the years ended December 31, 2018 and 2017 are as follows: 201 8 201 7 Current: Federal $ - $ 6 State 37 50 Foreign 116 (213 ) Total current 153 (157 ) Deferred: Federal (5,747 ) 85 State (1,554 ) 168 Foreign (81 ) - Total deferred (7,382 ) 253 $ (7,229 ) $ 96 Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred taxes at December 31, 2018 and 2017 are as follows: 201 8 201 7 Deferred tax assets: Net operating losses $ 24,330 $ 28,349 Research and development credit carryforwards 5,147 4,659 Minimum tax credit carryforwards 123 123 Disallowed interest expense carryforwards 1,909 - Stock compensation 107 11 Deferred revenue 276 299 Fixed assets 14 - Accrued expenses 594 318 Other 526 260 33,026 34,019 Valuation allowance (19,517 ) (28,849 ) Net deferred tax assets 13,509 5,170 Deferred tax liabilities: Acquired intangibles (11,216 ) (5,180 ) Fixed assets - (309 ) Capitalized software (1,268 ) - Deferred commission (856 ) - Goodwill (1,735 ) (751 ) (15,075 ) (6,240 ) Net current deferred tax assets (liabilities) $ (1,566 ) $ (1,070 ) At December 31, 2018, we had federal net operating loss carryforwards of approximately $110,136, research and development credit carryforwards of approximately $6,257 and alternative minimum tax credit carryforwards of approximately $123. The net operating loss and research and development credit carryforwards will expire in varying amounts from 2019 through 2038, if not utilized. Federal net operating losses generated in 2018 and after are carried forward indefinitely. As a result of various acquisitions by us in prior years, we may be subject to a substantial annual limitation in the utilization of the net operating losses and credit carryforwards due to the “change in ownership” provisions of the Internal Revenue Code of 1986. The annual limitation may result in the expiration of net operating losses before utilization. Due to the uncertainty surrounding the timing of realizing the benefits of its favorable tax attributes in future tax returns, we have placed a valuation allowance against our net deferred tax assets, exclusive of goodwill. During the year ended December 31, 2018, the valuation allowance decreased by approximately $9,332 due primarily to the results of operations, acquisitions and the impact of changes in law. We consider undistributed earnings of our foreign subsidiaries as permanently reinvested and, accordingly, we have made no provision for U.S. federal or state income taxes thereon, other than the earnings required to be recognized under IRC Section 956 or Section 965. Our provision for income taxes attributable to continuing operations for the years ending December 31, 2018 and 2017 differ from the expected tax expense (benefit) amount computed by applying the statutory federal income tax rate of 21% to income before income taxes as a result of the following: 201 8 201 7 Computed at statutory rate $ (3,103 ) $ (1,913 ) State taxes, net of federal benefit (482 ) (6 ) Permanent items and other 392 21 Credit carryforwards (478 ) (181 ) Foreign income taxed at different rates (4 ) (198 ) Effect of Tax Act - 14,058 Change in tax carryforwards not benefitted 5,778 2,983 Change in valuation allowance (9,332 ) (14,668 ) $ (7,229 ) $ 96 Under ASC 740-10, Income Taxes Balance at December 31, 2016 $ 1,219 Additions based on tax positions related to the current year 99 Additions for tax positions of prior years 11 Reductions for tax positions of prior years (155 ) Balance at December 31, 2017 $ 1,174 Additions based on tax positions related to the current year 246 Additions for tax positions of prior years 15 Reductions for tax positions of prior years - Balance at December 31, 2018 $ 1,435 As of December 31, 2018, we had $1,435 of unrecognized tax benefits, which would affect the effective tax rate if recognized. Our assessment of our unrecognized tax benefits is subject to change as a function of our financial statement audit. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense. During the twelve months ended December 31, 2018, we recognized $0 of interest and penalties in our income tax expense. We file tax returns in the U.S. federal jurisdiction and in several state and foreign jurisdictions. We are no longer subject to U.S. federal income tax examinations for years ending before December 31, 2015 and are no longer subject to state and local or foreign income tax examinations by tax authorities for years ending before December 31, 2014. We are not currently under audit for federal, state or any foreign jurisdictions.

NOTE 13 - LEASE COMMITMENTS

NOTE 13 - LEASE COMMITMENTS	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block Supplement [Abstract]
Commitments Disclosure [Text Block]	NOTE 13 - LEASE COMMITMENTS Our future minimum lease payments under all operating and capital leases as of December 31, 2018 are as follows: Year Ending Operating Lease Obligations Capital Lease Obligations 2019 $ 2,693 $ 102 2020 2,172 - 2021 1,962 - 2022 1,417 - 2023 711 - Thereafter 2,977 - $ 11,932 $ 102 Less: Sublease income (223 ) - Total $ 11,709 $ 102 Less current portion of obligations (102 ) Long-term portion of obligations $ - Total rent expense under all operating leases for 2018 and 2017 were $2,881 and $1,552, respectively. At December 31, 2018 and 2017, 29.3% and 29.7%, respectively, of our total operating lease obligation relates to our office facility in Vermont where iSystems is based.

NOTE 14-SUBSEQUENT EVENTS

NOTE 14-SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2018
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 14 - SUBSEQUENT EVENTS The Company evaluated subsequent events through the date of the filing of this Annual Report on Form 10-K with the SEC, to ensure that this filing includes appropriate disclosure of events both recognized in the financial statements as of December 31, 2018, and events which occurred subsequent to December 31, 2018 but were not recognized in the financial statements. The Company has determined that there were no subsequent events which required recognition, adjustment to or disclosure in the financial statements except as below and except as discussed in Note 13 above and as follows:. In January 2019, we entered into a Consent and Amendment No. 2 to the Second Restated Credit Agreement (the “Consent and Amendment No. 2”), with Wells Fargo Bank, National Association and Goldman Sachs Specialty Lending Holdings, Inc., amending and restating the terms of the Second Restated Credit Agreement. Under the terms and conditions of the Consent and Amendment No. 2, the agent and required lenders have consented to our acquisition of Payroll Maxx LLC as a “permitted acquisition” and we borrowed a delayed draw term loan in the aggregate amount of $8,000. The Consent and Amendment No. 2 also amends, among other things, our leverage ratio covenant to increase the maximum ratio to 6.00:1 at March 31, 2019, June 30, 2019 and September 30, 2019 and then stepping down each quarter-end thereafter through December 31, 2020, which is a change from 5.85:1 at March 31, 2019, 5.30:1 at June 30, 2019 and 5.10:1 at September 30, 2019 prior to this amendment. In January 2019, we also issued 122,850 unregistered shares of our common stock to the equity holders of Payroll Maxx LLC, a Colorado limited liability company, as part of the purchase price consideration paid in connection with the acquisition of all of the equity interests of Payroll Maxx LLC. The shares were valued at $8.14 per share, or an aggregate of $1,000, based on a volume weighted average of the closing prices of our common stock during a 60-day period.

Accounting Policies, by Policy

Accounting Policies, by Policy (Policies)	12 Months Ended
	Dec. 31, 2018
Accounting Policies [Abstract]
Basis of Accounting, Policy [Policy Text Block]	BASIS OF PRESENTATION We have prepared our consolidated financial statements in accordance with U.S. generally accepted accounting principles and have included the accounts of our wholly owned subsidiaries. We have eliminated all significant intercompany transactions and balances in consolidation. We have made certain reclassifications to the prior year’s consolidated financial statements to conform to the current year presentation.
Segment Reporting, Policy [Policy Text Block]	SEGMENTS The chief operating decision maker is Asure’s Chief Executive Officer who reviews financial information presented on a company-wide basis. Accordingly, in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, we determined that the Company has a single reporting segment and operating unit structure.
Use of Estimates, Policy [Policy Text Block]	USE OF ESTIMATES Preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at fiscal year end and the reported amounts of revenues and expenses during the reporting period. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, useful lives of fixed assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions the Company management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. Additionally, the actual amounts could differ from the estimates made. Management periodically evaluates estimates used in the preparation of the consolidated financial statements for continued reasonableness. We make appropriate adjustments, if any, to the estimates used prospectively based upon such periodic evaluation.
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 December 31, 2018, we were not party to any pending legal proceedings.
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.
Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]	FUNDS HELD FOR CLIENTS Funds held for clients represent assets that, based upon the Company’s intent, are restricted for use solely for the purposes of satisfying the obligations to remit funds relating to the Company’s payroll and payroll tax filing services, which are classified as client fund obligations on our consolidated balance sheets. Funds held for clients are held in demand deposit accounts at major financial institutions and are classified as a current asset on our consolidated balance sheets since these funds are held solely for the purposes of satisfying the client fund obligations. Client fund obligations represent the Company’s contractual obligations to remit funds to satisfy clients’ payroll and tax payment obligations and are recorded on the consolidated balance sheets at the time that the Company impounds funds from clients. The client fund obligations represent liabilities that will be repaid within one year of the balance sheet date. The Company has reported client fund obligations as a current liability on the consolidated balance sheets totaling $123,170 and $42,328 as of December 31, 2018 and December 31, 2017, respectively. The Company has classified funds held for clients as a current asset totaling $122,206 and $42,328 as of December 31, 2018 and 2017, respectively, since these funds are held solely for the purposes of satisfying client funds obligations. The Company has reported cash flows related to purchases, sales and maturities of corporate and client funds marketable securities on a gross basis in the investing section of the statements of consolidated cash flows. The Company has reported cash flows related to client fund investments with original maturities of ninety days or less on a net basis within the net increase in restricted cash and cash equivalents and other restricted assets held to satisfy client fund obligations in the investing section of the statements of consolidated cash flows. The Company has reported cash flows related to cash received from and paid on behalf of clients on a net basis within the net increase in client fund obligations in the financing activities section of the statements of consolidated cash flows.
Fair Value of Financial Instruments, Policy [Policy Text Block]	FAIR VALUE OF FINANCIAL INSTRUMENTS We apply the authoritative guidance on fair value measurements for financial assets and liabilities that are measured at fair value on a recurring basis, and non-financial assets and liabilities such as goodwill, intangible assets and property and equipment that are measured at fair value on a non-recurring basis.
Concentration Risk, Credit Risk, Policy [Policy Text Block]	CONCENTRATION OF CREDIT RISK We grant credit to customers in the ordinary course of business. We limit concentrations of credit risk related to our trade accounts receivable due to our large number of customers, including third-party resellers, and their dispersion across several industries and geographic areas. We perform ongoing credit evaluations of our customers and maintain reserves for potential credit losses. We require advanced payments or secured transactions when deemed necessary. We review potential customers’ credit ratings to evaluate customers’ ability to pay an obligation within the payment term, which is usually net thirty days. If we receive reasonable assurance of payment and know of no barriers to legally enforce the payment obligation, we may extend credit to customers. We place accounts on “Credit Hold” if a placed order exceeds the credit limit or sooner if circumstances warrant. We follow our credit policy consistently and routinely monitor our delinquent accounts for indications of uncollectability.
Trade and Other Accounts Receivable, Policy [Policy Text Block]	ALLOWANCE FOR DOUBTFUL ACCOUNTS We maintain an allowance for doubtful accounts at an amount we estimate to be sufficient to provide adequate protection against losses resulting from extending credit to our customers. We base this allowance, in the aggregate, on historical collection experience, age of receivables and general economic conditions. The allowance for doubtful accounts also considers the need for specific customer reserves based on the customer’s payment experience, credit-worthiness and age of receivable balances. Our bad debts have not been material and have been within management expectations.
Inventory, Policy [Policy Text Block]	INVENTORY Inventory consists of finished goods and is stated at the lower of cost or net realizable value, cost being determined using the first-in, first-out method. Inventory includes purchased LCD panels, sensors, hosts and a full range of biometric and card recognition clocks that we sell as part of our workforce and workspace management solutions. We routinely assess our on-hand inventory for timely identification and measurement of obsolete, slow-moving or otherwise impaired inventory.
Property, Plant and Equipment, Policy [Policy Text Block]	PROPERTY AND EQUIPMENT We record property and equipment, including software, furniture and equipment, at cost less accumulated depreciation. We record depreciation using the straight-line method over the estimated economic useful lives of the assets, which range from two to five years. Property and equipment also includes leasehold improvements and capital leases which we record at cost less accumulated amortization. We record amortization of leasehold improvements and capital leases using the straight-line method over the shorter of the lease term or over the life of the respective assets, as applicable. We recognize gains or losses related to retirements or disposition of fixed assets in the period incurred. We expense repair and maintenance costs as incurred. We periodically review the estimated economic useful lives of our property and equipment and make adjustments, if necessary, according to the latest information available.
Business Combinations Policy [Policy Text Block]	BUSINESS COMBINATIONS We have accounted for our acquisitions using the acquisition method of accounting based on ASC 805— Business Combinations
Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]	GOODWILL AND OTHER INTANGIBLE ASSETS Goodwill represents the excess of the purchase price in a business combination over the fair value of net tangible and intangible assets acquired in a business combination. We test goodwill for impairment on an annual basis in the fourth fiscal quarter of each year, and between annual tests if indicators of potential impairment exist, by first assessing qualitative factors to determine whether it is necessary to perform the two-step goodwill impairment test. If determined to be necessary, the two-step impairment test should be used to identify any potential impairment and measure an impairment loss, if any. Step one of the impairment test consists of comparing the fair value of the reporting unit with the aggregate carrying value, including goodwill. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, step two must be performed to determine the amount, if any, of the goodwill impairment. We tested goodwill using the qualitative factors during 2018 and 2017. There has been no impairment of goodwill for the periods presented. See Notes 4 and 5 for additional information regarding goodwill. We amortize intangible assets not considered to have an indefinite useful life using the straight-line method over their useful lives. We currently amortize our acquired intangible assets with definite lives over periods ranging from one to nine years. Each reporting period, we evaluate the estimated remaining useful life of intangible assets and assess whether events or changes in circumstances warrant a revision to the remaining period of amortization or indicate that impairment exists. We have not identified any impairments of finite-lived intangible assets during any of the periods presented. See Note 5 – Goodwill and Other Intangible Assets for additional information regarding intangible assets.
Debt, Policy [Policy Text Block]	ORIGINAL ISSUE DISCOUNTS We recognize original issue discounts, when incurred on the issuance of debt, as a reduction of the current loan obligations that we amortize to interest expense over the life of the related indebtedness using the effective interest rate method. We record the amortization as interest expense – amortization of OID in the Consolidated Statements of Comprehensive Loss. At the time of any repurchases or retirements of related debt, we will write off the remaining amount of net original issue discounts and include them in the calculation of gain/(loss) on retirement in the consolidated statements of comprehensive loss.
Revenue Recognition, Policy [Policy Text Block]	REVENUE RECOGNITION On January 1, 2018, we adopted ASC Topic 606 (“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 year ended December 31, 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.
Advertising Costs, Policy [Policy Text Block]	ADVERTISING COSTS We expense advertising costs as we incur them. Advertising expenses were $102 and $65 for 2018 and 2017, respectively. We recorded these expenses as part of sales and marketing expenses on our Consolidated Statements of Comprehensive Loss.
Lessee, Leases [Policy Text Block]	LEASE OBLIGATIONS We recognize our lease obligations with scheduled rent increases over the term of the lease on a straight-line basis. Accordingly, we charge the total amount of base rentals over the term of our leases to expense on a straight-line method, recording the amount of rental expense in excess of lease payments as a deferred rent liability. As of December 31, 2018 and 2017, we had $697 and $125 deferred rent liabilities. We also recognize capital lease obligations and record the underlying assets and liabilities on our Consolidated Balance Sheets. As of December 31, 2018 and 2017, we had $102 and $24 in capital lease obligations, respectively.
Foreign Currency Transactions and Translations Policy [Policy Text Block]	FOREIGN CURRENCY TRANSLATION We measure the financial statements of our foreign subsidiaries using the local currency as the functional currency. Accordingly, we translate the assets and liabilities of these foreign subsidiaries at current exchange rates at each balance sheet date. We record translation adjustments arising from the translation of net assets located outside of the United States into United States dollars in accumulated other comprehensive loss as a separate component of stockholders’ equity. We translate income and expenses from the foreign subsidiaries using monthly average exchange rates. We include net gains and losses resulting from foreign exchange transactions in other income and expenses, which were not significant in 2018 and 2017.
Income Tax, Policy [Policy Text Block]	INCOME TAXES We account for income taxes using the liability method under ASC 740, Accounting for Income Taxes,
Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]	SHARE BASED COMPENSATION We adopted Statement ASC 718 effective August 1, 2005, using the modified prospective application transition method. The modified prospective application method requires that companies recognize compensation expense on stock-based payment awards that are modified, repurchased or cancelled after the effective date. We estimate the fair value of each award granted from our stock option plan at the date of grant using the Black-Scholes option pricing model. During 2018 and 2017, we granted 803,000 and 575,000 stock options, respectively. As of December 31, 2018, we expect to recognize $3,943 of unrecognized compensation costs related to non-vested option grants over the course of the following three years. We issued 30,000 shares of common stock related to exercises of stock options granted from our stock option plan in 2018 and 80,000 shares in 2017.
New Accounting Pronouncements, Policy [Policy Text Block]	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 year ended December 31, 2018, are as follows: Balance Sheet December 31, 2018 Balance Using Previous Standard Increase (Decrease) Assets Prepaid expenses and other current assets $ 3,120 $ 3,359 $ (239 ) Total current assets before funds held for clients 37,709 37,948 (239 ) Total current assets 159,915 160,154 (239 ) Other assets 4,090 1,015 3,075 Total assets $ 361,100 $ 358,275 $ 2,825 Liabilities and stockholders’ equity (283,643 ) (286,468 ) 2,825 Total stockholders’ equity 102,518 99,693 2,825 Total liabilities and stockholders’ equity $ 361,100 $ 358,275 $ 2,825 Income Statement For the Year Ended December 31, 2018 Balance Using Previous Standard Increase (Decrease) Operating expenses 47,333 48,656 (1,323 ) Total operating expenses 64,385 65,708 (1,323 ) Loss from operations (6,263 ) (7,586 ) (1,323 ) Loss from operations before income tax (14,777 ) (16,100 ) (1,323 ) Net Loss $ (7,548 ) $ (8,871 ) $ (1,323 ) Other comprehensive loss $ (8,391 ) $ (9,714 ) $ (1,323 ) 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 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.

NOTE 2 - SIGNIFICANT ACCOUNTI_2

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 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 year ended December 31, 2018, are as follows: Balance Sheet December 31, 2018 Balance Using Previous Standard Increase (Decrease) Assets Prepaid expenses and other current assets $ 3,120 $ 3,359 $ (239 ) Total current assets before funds held for clients 37,709 37,948 (239 ) Total current assets 159,915 160,154 (239 ) Other assets 4,090 1,015 3,075 Total assets $ 361,100 $ 358,275 $ 2,825 Liabilities and stockholders’ equity (283,643 ) (286,468 ) 2,825 Total stockholders’ equity 102,518 99,693 2,825 Total liabilities and stockholders’ equity $ 361,100 $ 358,275 $ 2,825 Income Statement For the Year Ended December 31, 2018 Balance Using Previous Standard Increase (Decrease) Operating expenses 47,333 48,656 (1,323 ) Total operating expenses 64,385 65,708 (1,323 ) Loss from operations (6,263 ) (7,586 ) (1,323 ) Loss from operations before income tax (14,777 ) (16,100 ) (1,323 ) Net Loss $ (7,548 ) $ (8,871 ) $ (1,323 ) Other comprehensive loss $ (8,391 ) $ (9,714 ) $ (1,323 )

NOTE 3 - INVESTMENTS AND FAIR_2

NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Fair Value Disclosures [Abstract]
Available-for-sale Securities [Table Text Block]	Investments classified as short-term available-for-sale as of December 31, 2018 consisted of the following: Amortized Cost Gross Unrealized Gains (1) Gross Unrealized Losses (1) Aggregate Estimated Fair Value Corporate debt securities (2) $ 4,334 $ 21 $ (99 ) $ 4,256 (1) Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At December 31, 2018, there were 26 securities in an unrealized gain position and there were 32 securities in an unrealized loss position. These unrealized losses were less than $25 individually and $170 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 December 31, 2018, none of these securities were classified as cash and cash equivalents on the Company’s balance sheet.
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 December 31, 2018 and December 31, 2017, respectively: Fair Value Measure at December 31 , 2018 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable December 31, Market Inputs Inputs 2018 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 15,444 $ 15,444 $ - $ - Short-term available-for-sale securities- Funds Held for Clients 4,256 - 4,256 - Total $ 19,700 $ 15,444 $ 4,256 $ - Fair Value Measur e at December 31, 2017 Total Quoted Significant Carrying Prices Other Significant Value at in Active Observable Unobservable December 31, Market Inputs Inputs 20 17 (Level 1) (Level 2) (Level 3) Assets: Cash and cash equivalents $ 27,292 $ 27,292 $ - $ - Total $ 27,292 $ 27,292 $ - $ -

NOTE 4 - ACQUISITIONS (Tables)

NOTE 4 - ACQUISITIONS (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block Supplement [Abstract]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	We based the allocations on fair values at the date of acquisition: Pay Systems USA Payroll Others Total Cash & cash equivalents $ 764 $ 470 $ 643 $ 1,877 Accounts receivable 56 104 2,395 2,555 Fixed assets 121 98 428 647 Inventory - - 121 121 Other assets 100 5 995 1,100 Funds held for clients 10,976 20,439 14,013 45,428 Goodwill 9,606 12,644 11,966 34,216 Intangibles 7,240 17,643 15,440 40,323 Total assets acquired $ 28,863 $ 51,403 $ 46,001 $ 126,267 Accounts payable 85 39 880 1,004 Deferred tax liability 1,364 3,622 2,036 7,022 Accrued other liabilities 946 376 2,335 3,657 Deferred revenue - - 1,289 1,289 Client fund obligations 11,962 20,439 14,000 46,401 Total liabilities assumed 14,357 24,476 20,540 59,373 Net assets acquired $ 14,506 $ 26,927 $ 25,461 $ 66,894 iSystems Others Total Cash & cash equivalents $ 211 $ 641 $ 852 Accounts receivable 951 721 1,672 Restricted cash 200 - 200 Fixed assets 681 179 860 Other assets 699 68 767 Funds held for clients - 9,103 9,103 Goodwill 42,253 8,557 50,810 Intangibles 15,070 11,338 26,408 Total assets acquired $ 60,065 $ 30,607 $ 90,672 Accounts payable 392 181 573 Accrued other liabilities 791 282 1,073 Deferred revenue 1,073 370 1,443 Client fund obligations - 9,048 9,048 Total liabilities assumed 2,256 9,881 12,137 Net assets acquired $ 57,809 $ 20,726 $ 78,535
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 $ 15,507 $ 27,504 $ 28,142 $ 71,153 Working capital adjustment (940 ) - (557 ) (1,497 ) Adjustment to fair value of contingent liability - - (1,761 ) (1,761 ) Adjustment to fair value of Asure’s stock - (287 ) (7 ) (294 ) Debt discount (61 ) (290 ) (356 ) (707 ) Fair value of net assets acquired $ 14,506 $ 26,927 $ 25,461 $ 66,894 iSystems Others Total Purchase price $ 55,000 $ 21,010 $ 76,010 Working capital adjustment 202 123 325 Adjustment to fair value of Asure’s stock issued 2,880 (26 ) 2,854 Debt discount (273 ) (381 ) (654 ) Fair value of net assets acquired $ 57,809 $ 20,726 $ 78,535
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Table Text Block]	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 year ended December 31, 2018 and December 31, 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 Year Ended December 31, 2018 For the Year Ended December 31, 2017 Revenues $ 99,388 $ 100,989 Net income (loss) $ (6,112 ) $ (16,797 ) Net income (loss) per common share: Basic and diluted $ (0.43 ) $ (1.42 ) Weighted average shares outstanding 14,121 11,843

NOTE 5 - GOODWILL AND OTHER I_2

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)	12 Months Ended
	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Goodwill [Table Text Block]	In accordance with ASC 350, Intangibles-Goodwill and Other, we review and evaluate our long-lived assets, including intangible assets with finite lives, for impairment whenever events or changes in circumstances indicate that we may not recover their net book value. We test goodwill for impairment on an annual basis in the fourth fiscal quarter of each year, and between annual tests, if indicators of potential impairment exist, using a fair-value-based approach. There has been no impairment of goodwill for the periods presented. We amortize intangible assets not considered to have an indefinite useful life using the straight-line method over their estimated period of benefit, which generally ranges from one to nine years. Each reporting period, we evaluate the estimated remaining useful life of intangible assets and assess whether events or changes in circumstances warrant a revision to the remaining period of amortization or indicate that impairment exists. We have not identified any impairments of finite-lived intangible assets during any of the periods presented. Balance at December 31, 2017 $ 77,348 Goodwill recognized upon acquisitions 34,216 Adjustments to goodwill associated with acquisitions 81 Foreign exchange adjustment to goodwill (258 ) Balance at December 31, 2018 $ 111,387
Schedule of Finite-Lived Intangible Assets [Table Text Block]	The gross carrying amount and accumulated amortization of our intangible assets as of December 31, 2018 and December 31, 2017 are as follows: 2018 Intangible Assets Weighted Average Amortization Period (in Years) Gross Accumulated Amortization Net Developed Technology 6.0 $ 14,805 $ (7,065 ) $ 7,740 Customer Relationships 8.5 85,094 (20,601 ) 64,493 Reseller Relationships 7.0 853 (853 ) - Trade Names 12.2 5,187 (1,241 ) 3,946 Noncompete Agreements 5.2 1,032 (451 ) 581 8.3 $ 106,971 $ (30,211 ) $ 76,760 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 December 31, 2018: Year Ending 2019 $ 12,084 2020 11,249 2021 10,757 2022 9,918 2023 8,096 Thereafter 24,656 Total $ 76,760

NOTE 6 - NOTES PAYABLE (Tables)

NOTE 6 - NOTES PAYABLE (Tables)	12 Months Ended
	Dec. 31, 2018
Debt Disclosure [Abstract]
Schedule of Debt [Table Text Block]	The following table summarizes our outstanding debt as of December 31, 2018 and 2017: Maturity Stated Interest Rate 2018 2017 Subordinated Notes Payable- acquisitions 5/25/2019 – 7/1/2021 2.00% - 3.50 % $ 10,964 $ 9,847 Term Loan – Wells Fargo Syndicate Partner 5/25/2022 10.55 % 52,106 34,125 Term Loan - Wells Fargo 5/25/2022 5.55 % 52,106 34,125 Total Notes Payable $ 115,176 $ 78,097 Short-term notes payable $ 5,864 $ 8,895 Long-term notes payable $ 109,312 $ 69,202
Schedule of Debt and Debt Issuance Costs [Table Text Block]	The following table summarizes the debt issuance costs as of December 31, 2018 and 2017: Gross Notes Payable 2018 Debt Issuance Costs Net Notes Payable 2018 Notes payable, current portion $ 5,864 $ (1,131 ) $ 4,733 Notes payable, net of current portion 109,312 (2,083 ) 107,229 Total Notes Payable $ 115,176 $ (3,214 ) $ 111,962 Gross Notes Payable 2017 Debt Issuance Costs Net Notes Payable 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 gross principal payments related to our outstanding debt as of December 31, 2018: Year Ending 2019 $ 5,864 2020 5,119 2021 7,856 2022 96,337 Gross Notes Payable $ 115,176
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 7 - PROPERTY AND EQUIPME_2

NOTE 7 - PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Dec. 31, 2018
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property and equipment and related depreciable useful lives as of December 31, 2018 and 2017 are composed of the following: 2018 2017 Software: 3-5 years $ 8,213 $ 7,436 Furniture and equipment: 2-5 years 8,791 7,918 Internal support equipment: 2-4 years 696 696 Capital leases: lease term or life of the asset 178 178 Leasehold improvements: shorter of the lease term or life of the improvement 3,282 3,813 Software development costs 5,959 2,062 27,119 22,103 Less accumulated depreciation and amortization (18,171 ) (16,886 ) $ 8,948 $ 5,217

NOTE 8 - STOCKHOLDERS' EQUITY (

NOTE 8 - STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Dec. 31, 2018
Stockholders' Equity Note [Abstract]
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]	The following table summarizes the assumptions used to develop their fair value for the year ending December 31, 2018 and 2017: 2018 2017 Risk-free interest rate 2.81 % 1.60 % Expected volatility .45 .41 Expected life in years 4.00 3.69 Dividend yield - -
Schedule of Share-based Compensation, Stock Options, Reserved Shares for Future Issuance, Activity [Table Text Block]	As of December 31, 2018, we reserved shares of common stock for future issuance as follows: Options outstanding 1,639,000 Options available for future grant 108,000 Shares reserved 1,747,000
Share-based Compensation, Stock Options, Activity [Table Text Block]	The following table summarizes activity under all Plans during the year ended December 31, 2018 and 2017. 2018 2017 Weighted Weighted Average Average Exercise Exercise Shares Price Shares Price Outstanding at the beginning of the year 1,014,000 $ 9.22 614,000 $ 6.47 Granted 803,000 11.48 575,000 11.30 Exercised (30,000 ) 6.43 (80,000 ) 5.55 Canceled (148,000 ) 13.21 (95,000 ) 7.16 Outstanding at the end of the year 1,639,000 $ 10.02 1,014,000 $ 9.22 Options exercisable at the end of the year 585,000 $ 8.59 247,000 $ 6.34 Weighted average fair value of options granted during the year $ 7.80 $ 3.63
Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]	The following table summarizes the outstanding and exercisable options and their exercise prices as of December 31, 2018: Options Outstanding Options Exercisable Range of Exercise Prices Number Outstanding Weighted-Average Remaining Contractual Life (Years) Weighted-Average Exercise Price Number Exercisable and Vested Weighted-Average Exercise Price $ 1.68 –8.81 529,000 1.95 $ 4.58 303,000 $ 6.18 8.82 – 13.39 595,000 3.31 10.88 223,000 10.36 13.40–16.27 515,000 3.95 14.62 59,000 14.27 $ 1.68–16.27 1,639,000 2.67 $ 10.02 585,000 $ 8.59

NOTE 11 - NET LOSS PER SHARE (T

NOTE 11 - NET LOSS PER SHARE (Tables)	12 Months Ended
	Dec. 31, 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 loss per common share for the years ending December 2018 and 2017. 2018 2017 Net Loss $ (7,548 ) $ (5,722 ) Weighted-average shares of common stock outstanding 14,010,000 10,891,000 Basic and diluted net loss per share $ (0.54 ) $ (0.53 )

NOTE 12 - INCOME TAXES (Tables)

NOTE 12 - INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2018
Income Tax Disclosure [Abstract]
Summary of Income Tax Contingencies [Table Text Block]	The components of pre-tax loss for the years ended December 31, 2018 and 2017 are as follows: 201 8 201 7 Domestic $ (14,550 ) $ (5,519 ) Foreign (227 ) (107 ) Total $ (14,777 ) $ (5,626 )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The components of the provision (benefit) for income taxes attributable to continuing operations for the years ended December 31, 2018 and 2017 are as follows: 201 8 201 7 Current: Federal $ - $ 6 State 37 50 Foreign 116 (213 ) Total current 153 (157 ) Deferred: Federal (5,747 ) 85 State (1,554 ) 168 Foreign (81 ) - Total deferred (7,382 ) 253 $ (7,229 ) $ 96
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]	Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred taxes at December 31, 2018 and 2017 are as follows: 201 8 201 7 Deferred tax assets: Net operating losses $ 24,330 $ 28,349 Research and development credit carryforwards 5,147 4,659 Minimum tax credit carryforwards 123 123 Disallowed interest expense carryforwards 1,909 - Stock compensation 107 11 Deferred revenue 276 299 Fixed assets 14 - Accrued expenses 594 318 Other 526 260 33,026 34,019 Valuation allowance (19,517 ) (28,849 ) Net deferred tax assets 13,509 5,170 Deferred tax liabilities: Acquired intangibles (11,216 ) (5,180 ) Fixed assets - (309 ) Capitalized software (1,268 ) - Deferred commission (856 ) - Goodwill (1,735 ) (751 ) (15,075 ) (6,240 ) Net current deferred tax assets (liabilities) $ (1,566 ) $ (1,070 )
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]	Our provision for income taxes attributable to continuing operations for the years ending December 31, 2018 and 2017 differ from the expected tax expense (benefit) amount computed by applying the statutory federal income tax rate of 21% to income before income taxes as a result of the following: 201 8 201 7 Computed at statutory rate $ (3,103 ) $ (1,913 ) State taxes, net of federal benefit (482 ) (6 ) Permanent items and other 392 21 Credit carryforwards (478 ) (181 ) Foreign income taxed at different rates (4 ) (198 ) Effect of Tax Act - 14,058 Change in tax carryforwards not benefitted 5,778 2,983 Change in valuation allowance (9,332 ) (14,668 ) $ (7,229 ) $ 96
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]	The reconciliation of our unrecognized tax benefits is as follows: Balance at December 31, 2016 $ 1,219 Additions based on tax positions related to the current year 99 Additions for tax positions of prior years 11 Reductions for tax positions of prior years (155 ) Balance at December 31, 2017 $ 1,174 Additions based on tax positions related to the current year 246 Additions for tax positions of prior years 15 Reductions for tax positions of prior years - Balance at December 31, 2018 $ 1,435

NOTE 13 - LEASE COMMITMENTS (Ta

NOTE 13 - LEASE COMMITMENTS (Tables)	12 Months Ended
	Dec. 31, 2018
Disclosure Text Block Supplement [Abstract]
Schedule of Future Minimum Lease Payments for Operating Leases and Capital Leases [Table Text Block]	Our future minimum lease payments under all operating and capital leases as of December 31, 2018 are as follows: Year Ending Operating Lease Obligations Capital Lease Obligations 2019 $ 2,693 $ 102 2020 2,172 - 2021 1,962 - 2022 1,417 - 2023 711 - Thereafter 2,977 - $ 11,932 $ 102 Less: Sublease income (223 ) - Total $ 11,709 $ 102 Less current portion of obligations (102 ) Long-term portion of obligations $ -

NOTE 2 - SIGNIFICANT ACCOUNTI_3

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Jan. 01, 2018	Jun. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Sep. 30, 2017
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Contract with Customer, Liability, Current			$ 123,170	$ 42,328
Funds Held for Clients			$ 122,206	42,328
Property, Plant and Equipment, Useful Life			3 years
Advertising Expense			$ 102	65
Deferred Rent Credit, Current				125	$ 697
Capital Lease Obligations			$ 102	$ 24
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			803,000	575,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options			$ 3,943
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition			3 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period		285,000	30,000	80,000
Minimum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			2 years
Finite-Lived Intangible Asset, Useful Life			1 year
Maximum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life			5 years
Finite-Lived Intangible Asset, Useful Life			9 years
Accounting Standards Update 2014-09 [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cumulative Effect on Retained Earnings, Net of Tax	$ 1,502
SaaS Arrangements and Time-based Software Subscriptions [Member] | Minimum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term			1 year
SaaS Arrangements and Time-based Software Subscriptions [Member] | Maximum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term			3 years
Hardware [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term			1 year
Maintenance and Support Services [Member] | Minimum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term			1 year
Maintenance and Support Services [Member] | Maximum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term			3 years
Deferred Maintenance, Serices and Other [Member] | Minimum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term			1 year
Deferred Maintenance, Serices and Other [Member] | Maximum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term			3 years

NOTE 2 - SIGNIFICANT ACCOUNTI_4

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of New Accounting Pronouncements and Changes in Accounting Principles - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Assets
Prepaid expenses and other current assets	$ 3,120
Total current assets before funds held for clients	37,709
Total current assets	159,915	$ 86,578
Other assets	4,090	614
Total assets	361,100	203,311
Accumulated deficit	(283,643)	(277,597)
Total stockholders’ equity	102,518	63,774
Total liabilities and stockholders’ equity	361,100	203,311
Selling, general and administrative	47,333	33,887
Total operating expenses	64,385
Gain (Loss) from operations	(6,263)	(1,000)
Loss from operations before income tax	(14,777)	(5,626)
Net Loss	(7,548)	(5,722)
Other comprehensive loss	(8,391)	$ (5,790)
Balance Using Previous Standard [Member]
Assets
Prepaid expenses and other current assets	3,359
Total current assets before funds held for clients	37,948
Total current assets	160,154
Other assets	1,015
Total assets	358,275
Accumulated deficit	(286,468)
Total stockholders’ equity	99,693
Total liabilities and stockholders’ equity	358,275
Selling, general and administrative	48,656
Total operating expenses	65,708
Gain (Loss) from operations	(7,586)
Loss from operations before income tax	(16,100)
Net Loss	(8,871)
Other comprehensive loss	(9,714)
Adjustments for New Accounting Pronouncement [Member]
Assets
Prepaid expenses and other current assets	(239)
Total current assets before funds held for clients	(239)
Total current assets	(239)
Other assets	3,075
Total assets	2,825
Accumulated deficit	2,825
Total stockholders’ equity	2,825
Total liabilities and stockholders’ equity	2,825
Selling, general and administrative	(1,323)
Total operating expenses	(1,323)
Gain (Loss) from operations	(1,323)
Loss from operations before income tax	(1,323)
Net Loss	(1,323)
Other comprehensive loss	$ (1,323)

NOTE 3 - INVESTMENTS AND FAIR_3

NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details)		12 Months Ended
		Dec. 31, 2018USD ($)	Dec. 31, 2017USD ($)
NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) [Line Items]
Available-for-sale Securities, Current		$ 4,256	$ 0
Cash Equivalents, at Carrying Value		$ 8,100
Available-for-sale, Securities in Unrealized Gain Positions, Qualitative Disclosure, Other, Level of Subordination		26
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Other, Level of Subordination		32
Available-for-sale Securities, Gross Unrealized Loss	[1],[2]	$ 99,000
Loans Payable, Fair Value Disclosure		111,962,000
Unrealized Losses Individually [Member]
NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) [Line Items]
Available-for-sale Securities, Gross Unrealized Loss		25,000
Unrealized Losses in Aggregate [Member]
NOTE 3 - INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) [Line Items]
Available-for-sale Securities, Gross Unrealized Loss		$ 170,000
[1]	At December 31, 2018, none of these securities were classified as cash and cash equivalents on the Company's balance sheet.
[2]	Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At December 31, 2018, there were 26 securities in an unrealized gain position and there were 32 securities in an unrealized loss position. These unrealized losses were less than $25 individually and $170 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 $ in Thousands	12 Months Ended
	Dec. 31, 2018USD ($)
Debt Securities, Available-for-sale [Abstract]
Corporate debt securities , Amortized Cost (2)	$ 4,334
Corporate debt securities, Gross Unrealized Gains	21	[1],[2]
Corporate debt securities, Gross Unrealized Losses	(99)	[1],[2]
Corporate debt securities, Aggregate Estimated Fair Value	$ 4,256
[1]	At December 31, 2018, none of these securities were classified as cash and cash equivalents on the Company's balance sheet.
[2]	Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At December 31, 2018, there were 26 securities in an unrealized gain position and there were 32 securities in an unrealized loss position. These unrealized losses were less than $25 individually and $170 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	Dec. 31, 2018	Dec. 31, 2017
Assets:
Cash and Cash Equivalents	$ 15,444	$ 27,292
Short-term available-for-sale securities- Funds Held for Clients	4,256
Total	19,700	27,292
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and Cash Equivalents	15,444	27,292
Short-term available-for-sale securities- Funds Held for Clients	0
Total	15,444	27,292
Fair Value, Inputs, Level 2 [Member]
Assets:
Cash and Cash Equivalents	0	0
Short-term available-for-sale securities- Funds Held for Clients	4,256
Total	4,256	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	$ 0	$ 0

NOTE 4 - ACQUISITIONS (Details)

NOTE 4 - ACQUISITIONS (Details) $ in Thousands

1 Months Ended

9 Months Ended

12 Months Ended

Jul. 31, 2018USD ($)shares

Apr. 30, 2018USD ($)

Jan. 31, 2018USD ($)

Oct. 31, 2017

May 31, 2017USD ($)shares

Jan. 31, 2017

Dec. 31, 2018USD ($)

Sep. 30, 2018USD ($)

Dec. 31, 2019USD ($)

Dec. 31, 2018USD ($)

Dec. 31, 2017USD ($)

Dec. 31, 2016

Apr. 01, 2018USD ($)

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Number of Businesses Acquired

2

Business Combination, Consideration Transferred

$ 71,153

$ 76,010

Debt Instrument, Face Amount

$ 450

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

$ 40,323

$ 40,323

40,323

26,408

Intangible Assets, Net (Excluding Goodwill)

76,760

$ 76,760

$ 33,554

Finite-Lived Intangible Assets, Remaining Amortization Period

8 years 109 days

8 years 292 days

Contingent Consideration Classified as Equity, Fair Value Disclosure

$ 489

Revenues

3,075

$ 88,952

$ 54,442

Other Noncash Income

$ 489

Number of Acquisitions

3

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

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Payments to Acquire Businesses, Gross

$ 13,935

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

15,507

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

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

27,504

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

$ 17,643

$ 17,643

Corporate Payroll, Inc. [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Payments to Acquire Businesses, Gross

$ 2

iSystems Intermediate Holdco, Inc.(iSystems) [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Payments to Acquire Businesses, Gross

32,000

Business Combination, Consideration Transferred, Liabilities Incurred

$ 5,000

Debt Instrument, Interest Rate, Stated Percentage

3.50%

Business Combination, Consideration Transferred

$ 55,000

55,000

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

1,526,332

Stock Issued During Period, Value, Acquisitions

$ 18,000

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

15,070

Equity Method Investment, Ownership Percentage

100.00%

Debt Instrument, Frequency of Periodic Payment

two installments

Debt Instrument, Periodic Payment

$ 2,500

Associated Data Services ("ADS") [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Debt Instrument, Maturity Date

May 25, 2019

The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

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

26,408

Business Acquisition, Transaction Costs

$ 3,112

Scenario, Forecast [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Revenues

$ 4,408

Customer Relationships [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

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

$ 35,563

Intangible Assets, Net (Excluding Goodwill)

$ 10,444

Finite-Lived Intangible Assets, Remaining Amortization Period

8 years

8 years 6 months

9 years 6 months

Customer Relationships [Member] | The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

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

$ 23,085

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]

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

$ 2,100

Finite-Lived Intangible Assets, Remaining Amortization Period

6 years

6 years 255 days

Developed Technology Rights [Member] | The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

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

$ 1,010

Trade Names [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

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

$ 2,330

Finite-Lived Intangible Assets, Remaining Amortization Period

12 years 73 days

10 years 146 days

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

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Royalty Rate used to Value Intangible Assets

1.00%

Trade Names [Member] | The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

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

$ 1,621

Trade Names [Member] | Minimum [Member] | The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Assets Acquired, Measurement Input

0.010

Trade Names [Member] | Maximum [Member] | The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Assets Acquired, Measurement Input

0.017

Noncompete Agreements [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

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

$ 330

Finite-Lived Intangible Assets, Remaining Amortization Period

5 years 73 days

6 years 36 days

Noncompete Agreements [Member] | The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

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

$ 692

Customer Relationships and Developed Technology [Member] | Minimum [Member] | The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Assets Acquired, Measurement Input

0.140

Customer Relationships and Developed Technology [Member] | Maximum [Member] | The 2017 Acquisitions [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Assets Acquired, Measurement Input

0.170

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

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Consideration Transferred

$ 10,450

Evolution Payroll [Member] | Customer Relationships [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Acquisition Costs, Period Cost

40

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

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Payments to Acquire Businesses, Gross

10,000

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

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Acquisition Costs, Period Cost

30

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

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Acquisition Costs, Period Cost

10

Evolution Payroll Note [Member] | Evolution Payroll [Member] | Customer Relationships [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Business Combination, Consideration Transferred, Liabilities Incurred

$ 450

Debt Instrument, Interest Rate, Stated Percentage

2.00%

Debt Instrument, Maturity Date

Apr. 9, 2020

Second Restated Credit Agreement [Member] | Evolution Payroll [Member] | Customer Relationships [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Debt Instrument, Face Amount

$ 10,000

Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Debt Instrument, Face Amount

40,000

Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member] | iSystems Intermediate Holdco, Inc.(iSystems) [Member]

NOTE 4 - ACQUISITIONS (Details) [Line Items]

Proceeds from Loans

$ 32,000

NOTE 4 - ACQUISITIONS (Details

NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Jul. 31, 2018
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents	$ 1,877	$ 852
Accounts receivable	2,555	1,672
Restricted cash		200
Fixed assets	647	860
Inventory	121
Other assets	1,100	767
Funds held for clients	45,428	9,103
Goodwill	34,216	50,810
Intangibles	40,323	26,408	$ 40,323
Total assets acquired	126,267	90,672
Accounts payable	1,004	573
Deferred tax liability	7,022
Accrued other liabilities	3,657	1,073
Deferred revenue	1,289	1,443
Client fund obligations	46,401	9,048
Total liabilities assumed	59,373	12,137
Net assets acquired	66,894	78,535
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	764
Accounts receivable	56
Fixed assets	121
Inventory	0
Other assets	100
Funds held for clients	10,976
Goodwill	9,606
Intangibles	7,240
Total assets acquired	28,863
Accounts payable	85
Deferred tax liability	1,364
Accrued other liabilities	946
Deferred revenue	0
Client fund obligations	11,962
Total liabilities assumed	14,357
Net assets acquired	14,506
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	104
Fixed assets	98
Inventory	0
Other assets	5
Funds held for clients	20,439
Goodwill	12,644
Intangibles	17,643
Total assets acquired	51,403
Accounts payable	39
Deferred tax liability	3,622
Accrued other liabilities	376
Deferred revenue	0
Client fund obligations	20,439
Total liabilities assumed	24,476
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	643	641
Accounts receivable	2,395	721
Restricted cash		0
Fixed assets	428	179
Inventory	121
Other assets	995	68
Funds held for clients	14,013	9,103
Goodwill	11,966	8,557
Intangibles	15,440	11,338
Total assets acquired	46,001	30,607
Accounts payable	880	181
Deferred tax liability	2,036
Accrued other liabilities	2,335	282
Deferred revenue	1,289	370
Client fund obligations	14,000	9,048
Total liabilities assumed	20,540	9,881
Net assets acquired	$ 25,461	20,726
iSystems Intermediate Holdco, Inc.(iSystems) [Member]
NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Line Items]
Cash & cash equivalents		211
Accounts receivable		951
Restricted cash		200
Fixed assets		681
Other assets		699
Funds held for clients		0
Goodwill		42,253
Intangibles		15,070
Total assets acquired		60,065
Accounts payable		392
Accrued other liabilities		791
Deferred revenue		1,073
Client fund obligations		0
Total liabilities assumed		2,256
Net assets acquired		$ 57,809

NOTE 4 - ACQUISITIONS (Detai_2

NOTE 4 - ACQUISITIONS (Details) - Schedule of Business Acquisitions, by Acquisition - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	May 31, 2017	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition [Line Items]
Purchase price		$ 71,153	$ 76,010
Working capital adjustment		(1,497)	325
Adjustment to fair value of contingent liability		(1,761)
Adjustment to fair value of Asure’s stock		(294)	2,854
Debt discount		(707)	(654)
Fair value of net assets acquired		66,894	78,535
Pay Systems of America Inc. (Pay Systems) [Member]
Business Acquisition [Line Items]
Purchase price		15,507
Working capital adjustment		(940)
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		14,506
USA Payrolls Inc. ("USA Payroll") [Member]
Business Acquisition [Line Items]
Purchase price		27,504
Working capital adjustment		0
Adjustment to fair value of contingent liability		0
Adjustment to fair value of Asure’s stock		(287)
Debt discount		(290)
Fair value of net assets acquired		26,927
Other [Member]
Business Acquisition [Line Items]
Purchase price		28,142	21,010
Working capital adjustment		(557)	123
Adjustment to fair value of contingent liability		(1,761)
Adjustment to fair value of Asure’s stock		(7)	(26)
Debt discount		(356)	(381)
Fair value of net assets acquired		$ 25,461	20,726
iSystems Intermediate Holdco, Inc.(iSystems) [Member]
Business Acquisition [Line Items]
Purchase price	$ 55,000		55,000
Working capital adjustment			202
Adjustment to fair value of Asure’s stock			2,880
Debt discount			(273)
Fair value of net assets acquired			$ 57,809

NOTE 4 - ACQUISITIONS (Detai_3

NOTE 4 - ACQUISITIONS (Details) - Schedule of Acquired Finite-Lived Intangible Assets by Major Class $ in Thousands	4 Months Ended
	Apr. 30, 2018USD ($)
Schedule of Acquired Finite-Lived Intangible Assets by Major Class [Abstract]
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) - Business Acquisition, Pro Forma Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Business Acquisition, Pro Forma Information [Abstract]
Revenues	$ 99,388	$ 100,989
Net income (loss)	$ (6,112)	$ (16,797)
Basic and diluted	(430)	(1,420)
Weighted average shares outstanding	14,121,000	11,843,000

NOTE 5 - GOODWILL AND OTHER I_3

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) [Line Items]
Finite-Lived Intangible Assets, Amortization Method	straight-line method
Amortization of Intangible Assets	$ 8,692	$ 4,477
Cost, Amortization	$ 1,607	$ 453
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 - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Schedule of Goodwill [Abstract]
Goodwill, Balance	$ 77,348
Goodwill recognized upon acquisition	34,216	$ 50,810
Adjustments to goodwill	81
Foreign exchange adjustments to goodwill	(258)
Goodwill, Balance	$ 111,387	$ 77,348

NOTE 5 - GOODWILL AND OTHER I_5

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Apr. 30, 2018	Dec. 31, 2018	Dec. 31, 2017
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period		8 years 109 days	8 years 292 days
Intangible Asset, Gross		$ 106,971	$ 53,481
Intangible Asset, Accumulated Amortization		(30,211)	(19,927)
Intangible Asset, Net		$ 76,760	$ 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		$ 14,805	$ 11,925
Intangible Asset, Accumulated Amortization		(7,065)	(5,010)
Intangible Asset, Net		$ 7,740	$ 6,915
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	8 years	8 years 6 months	9 years 6 months
Intangible Asset, Gross		$ 85,094	$ 37,096
Intangible Asset, Accumulated Amortization		(20,601)	(13,142)
Intangible Asset, Net		$ 64,493	$ 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		12 years 73 days	10 years 146 days
Intangible Asset, Gross		$ 5,187	$ 2,915
Intangible Asset, Accumulated Amortization		(1,241)	(884)
Intangible Asset, Net		$ 3,946	$ 2,031
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period		5 years 73 days	6 years 36 days
Intangible Asset, Gross		$ 1,032	$ 692
Intangible Asset, Accumulated Amortization		(451)	(130)
Intangible Asset, Net		$ 581	$ 562

NOTE 5 - GOODWILL AND OTHER I_6

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Expected Amortization Expense - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Schedule of Expected Amortization Expense [Abstract]
2019	$ 12,084
2020	11,249
2021	10,757
2022	9,918
2023	8,096
Thereafter	24,656
Total	$ 76,760	$ 33,554

NOTE 6 - NOTES PAYABLE (Details

NOTE 6 - NOTES PAYABLE (Details) - USD ($) $ in Thousands	1 Months Ended	12 Months Ended
	Mar. 31, 2014	Dec. 31, 2018	Mar. 29, 2018	May 31, 2017	Mar. 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	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.
Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount				$ 40,000
Line of Credit [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Long-term Line of Credit		$ 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
Line of Credit [Member] | Amendment Credit Agreement with Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount					$ 5,000
Debt Instrument, Covenant Compliance		As of December 31, 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
Term Loan [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Covenant Description		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.

NOTE 6 - NOTES PAYABLE (Detail

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Balance	$ 115,176	$ 78,097
Short-term notes payable	5,864	8,895
Long-term notes payable	$ 109,312	69,202
Notes Payable, Other Payables [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	May 25, 2019
Balance	$ 10,964	9,847
Notes Payable, Other Payables [Member] | Wells Fargo Syndicated Partner [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	May 25, 2022
Stated Interest Rate	10.55%
Balance	$ 52,106	34,125
Notes Payable to Banks [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	May 25, 2022
Stated Interest Rate	5.55%
Balance	$ 52,106	$ 34,125
Minimum [Member] | Notes Payable, Other Payables [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Stated Interest Rate	2.00%
Maximum [Member] | Notes Payable, Other Payables [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Stated Interest Rate	3.50%

NOTE 6 - NOTES PAYABLE (Deta_2

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt and Debt Issuance Costs - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Schedule of Debt and Debt Issuance Costs [Abstract]
Notes payable, current portion	$ 5,864	$ 8,895
Notes payable, current portion	(1,131)	0
Notes payable, current portion	4,733	8,895
Notes payable, net of current portion	109,312	69,202
Notes payable, net of current portion	(2,083)	(2,229)
Notes payable, net of current portion	107,229	66,973
Total Notes Payable	115,176	78,097
Total Notes Payable	(3,214)	(2,229)
Total Notes Payable	$ 111,962	$ 75,868

NOTE 6 - NOTES PAYABLE (Deta_3

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Schedule of Maturities of Long-term Debt [Abstract]
2019	$ 5,864
2020	5,119
2021	7,856
2022	96,337
Gross Notes Payable	$ 115,176	$ 78,097

NOTE 6 - NOTES PAYABLE (Deta_4

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Appicable Margin Rates	12 Months Ended
	Dec. 31, 2018
Less Than 3.25:1 [Member] | First Out Revolver Base Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	4.25%
Less Than 3.25:1 [Member] | First Out Revolver LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	5.25%
Less Than 3.25:1 [Member] | First Out TL Base Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	1.75%
Less Than 3.25:1 [Member] | First Out TL LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	2.75%
Less Than 3.25:1 [Member] | Last Out Base Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	6.75%
Less Than 3.25:1 [Member] | Last Out LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	7.75%
More Than 3.25:1 [Member] | First Out Revolver Base Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	4.75%
More Than 3.25:1 [Member] | First Out Revolver LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	5.75%
More Than 3.25:1 [Member] | First Out TL Base Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	2.25%
More Than 3.25:1 [Member] | First Out TL LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	3.25%
More Than 3.25:1 [Member] | Last Out Base Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	7.25%
More Than 3.25:1 [Member] | Last Out LIBOR Rate Margin [Member]
Debt Instrument [Line Items]
Rate Margin	8.25%

NOTE 7 - PROPERTY AND EQUIPME_3

NOTE 7 - PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Abstract]
Depreciation	$ 2,616	$ 1,128
Property, Plant and Equipment, Useful Life	3 years
Capitalized Computer Software, Additions	$ 3,897	$ 2,062

NOTE 7 - PROPERTY AND EQUIPME_4

NOTE 7 - PROPERTY AND EQUIPMENT (Details) - Schedule of Property, Plant and Equipment - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 27,119	$ 22,103
Less accumulated depreciation	(18,171)	(16,886)
Property and equipment, net	8,948	5,217
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,213	7,436
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	8,791	7,918
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	696	696
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	178	178
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	3,282	3,813
Software Development [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 5,959	$ 2,062

NOTE 7 - PROPERTY AND EQUIPME_5

NOTE 7 - PROPERTY AND EQUIPMENT (Details) - Schedule of Property, Plant and Equipment (Parentheticals)	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Live	lease term or life of the asset	lease term or life of the asset
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Live	shorter of the lease term or life of the improvement	shorter of the lease term or life of the improvement
Minimum [Member] | Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years	3 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	2 years	2 years
Minimum [Member] | Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	2 years	2 years
Maximum [Member] | Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years	5 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years	5 years
Maximum [Member] | Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	4 years	4 years

NOTE 8 - STOCKHOLDERS' EQUITY_2

NOTE 8 - STOCKHOLDERS' EQUITY (Details)	1 Months Ended				12 Months Ended
	Jun. 30, 2018USD ($)$ / sharesshares	Apr. 30, 2018USD ($)	Jun. 30, 2017USD ($)$ / sharesshares	Feb. 28, 2017USD ($)	Dec. 31, 2018USD ($)shares	Dec. 31, 2017USD ($)shares
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Offering Amount, Maximum | $				$ 75,000,000
Stock Issued During Period, Shares, New Issues (in Shares) | shares	2,375,000		2,185,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares) | shares			285,000		30,000	80,000
Sale of Stock, Price Per Share (in Dollars per share) | $ / shares	$ 17.50		$ 13.50
Proceeds from Issuance or Sale of Equity | $	$ 38,900		$ 27,800,000
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 Repurchase Program, Number of Shares Authorized to be Repurchased (in Shares) | shares						450,000
Stock Repurchased During Period, Shares (in Shares) | shares						384,000
Payments for Repurchase of Common Stock | $						$ 5,000,000
Active Equity Plans					1
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares) | shares					108,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares) | shares					803,000	575,000
Allocated Share-based Compensation Expense | $					$ 1,687,000	$ 593,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value | $					748,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value | $					$ 11,000
The 2018 Plan [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Description					equal to the sum of (i) 750,000 shares, (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
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant (in Shares) | shares					750,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares) | shares					1,639,000
The 2018 Plan [Member] | Minimum [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					5 years
The 2018 Plan [Member] | Maximum [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period					4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period					10 years

NOTE 8 - STOCKHOLDERS' EQUITY

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Risk-free interest rate	2.81%	1.60%
Expected volatility	0.45%	0.41%
Expected life in years	4 years	3 years 251 days
Dividend yield	0.00%	0.00%

NOTE 8 - STOCKHOLDERS' EQUITY_3

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Stock Options Reserved for Future Issuance - shares	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
Schedule of Share-based Compensation, Stock Options Reserved for Future Issuance [Abstract]
Options outstanding	1,639,000	1,014,000	614,000
Options available for future grant	108,000
Shares reserved	1,747,000

NOTE 8 - STOCKHOLDERS' EQUITY_4

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Stock Options, Activity - $ / shares	1 Months Ended	12 Months Ended
	Jun. 30, 2017	Dec. 31, 2018	Dec. 31, 2017
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Outstanding at the beginning of the year (in Shares)		1,014,000	614,000
Outstanding at the beginning of the year		$ 9.22	$ 6.47
Granted (in Shares)		803,000	575,000
Granted		$ 11.48	$ 11.30
Exercised (in Shares)	(285,000)	(30,000)	(80,000)
Exercised		$ 6.43	$ 5.55
Canceled (in Shares)		(148,000)	(95,000)
Canceled		$ 13.21	$ 7.16
Outstanding at the end of the year (in Shares)		1,639,000	1,014,000
Outstanding at the end of the year		$ 10.02	$ 9.22
Options exercisable at the end of the year (in Shares)		585,000	247,000
Options exercisable at the end of the year		$ 8.59	$ 6.34
Weighted average fair value of options granted during the year		$ 7.80	$ 3.63

NOTE 8 - STOCKHOLDERS' EQUITY_5

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	12 Months Ended
	Dec. 31, 2018$ / sharesshares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Range of Exercise Prices, Lower Limit	$ 1.68
Options, Range of Exercise Prices, Upper Limit	$ 16.27
Options, Number Outstanding (in Shares) | shares	1,639,000
Options Outstanding, Weighted Average Remaining Contractual Life	2 years 244 days
Options Outstanding, Weighted-Average Exercise Price	$ 10.02
Options Exercisable and Vested (in Shares) | shares	585,000
Options Exercisable, Weighted Average Remaining Contractual Life	$ 8.59
Exercise Price Range $1.68 - 8.81 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Range of Exercise Prices, Lower Limit	1.68
Options, Range of Exercise Prices, Upper Limit	$ 8.81
Options, Number Outstanding (in Shares) | shares	529,000
Options Outstanding, Weighted Average Remaining Contractual Life	1 year 346 days
Options Outstanding, Weighted-Average Exercise Price	$ 4.58
Options Exercisable and Vested (in Shares) | shares	303,000
Options Exercisable, Weighted Average Remaining Contractual Life	$ 6.18
Exercise Price Range $8.82 - 13.39 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Range of Exercise Prices, Lower Limit	8.82
Options, Range of Exercise Prices, Upper Limit	$ 13.39
Options, Number Outstanding (in Shares) | shares	595,000
Options Outstanding, Weighted Average Remaining Contractual Life	3 years 113 days
Options Outstanding, Weighted-Average Exercise Price	$ 10.88
Options Exercisable and Vested (in Shares) | shares	223,000
Options Exercisable, Weighted Average Remaining Contractual Life	$ 10.36
Exercise Price Range $13.40 - 16.27 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Range of Exercise Prices, Lower Limit	13.40
Options, Range of Exercise Prices, Upper Limit	$ 16.27
Options, Number Outstanding (in Shares) | shares	515,000
Options Outstanding, Weighted Average Remaining Contractual Life	3 years 346 days
Options Outstanding, Weighted-Average Exercise Price	$ 14.62
Options Exercisable and Vested (in Shares) | shares	59,000
Options Exercisable, Weighted Average Remaining Contractual Life	$ 14.27

NOTE 9 - EMPLOYEE BENEFIT PLA_2

NOTE 9 - EMPLOYEE BENEFIT PLANS (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
NOTE 9 - EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Defined Benefit Plan, Plan Assets, Contributions by Employer (in Dollars)	$ 490	$ 369
Employee Stock Ownership Plan (ESOP), Number of Allocated Shares		225,000
Stock Issued During Period, Shares, Employee Stock Ownership Plan		17,568
Shares Issued, Price Per Share (in Dollars per share)		$ 7.65
Shares Issued at $11.88 [Member]
NOTE 9 - EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Stock Issued During Period, Shares, Employee Stock Ownership Plan	14,415
Shares Issued, Price Per Share (in Dollars per share)	$ 11.88
Shares Issued at $5.27 [Member]
NOTE 9 - EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Stock Issued During Period, Shares, Employee Stock Ownership Plan	55,631
Shares Issued, Price Per Share (in Dollars per share)	$ 5.27
Maximum [Member]
NOTE 9 - EMPLOYEE BENEFIT PLANS (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Discount from Market Price, Offering Date	15.00%

NOTE 10 - CONTRACTS WITH CUST_2

NOTE 10 - CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Revenue from Contract with Customer [Abstract]
Contract with Customer, Asset, Accumulated Allowance for Credit Loss	$ 1,467	$ 425
Contract with Customer, Asset, Net	14,291	12,032
Capitalized Contract Cost, Gross	3,675	636
Amortization of Deferred Sales Commissions	1,079	$ 2,210
Deferred Revenue	12,206
Revenue, Remaining Performance Obligation, Amount	$ 52,475
Revenue, Remaining Performance Obligation, Percentage	56.00%
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Period 2	12 months

NOTE 11 - NET LOSS PER SHARE (D

NOTE 11 - NET LOSS PER SHARE (Details) - shares	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Equity Option [Member]
NOTE 11 - NET LOSS PER SHARE (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	1,639,000	1,014,000

NOTE 11 - NET LOSS PER SHARE (

NOTE 11 - NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Components of Earnings Per Share, Basic and Diluted [Abstract]
Net Loss	$ (7,548)	$ (5,722)
Weighted-average shares of common stock outstanding	14,010,000	10,891,000
Basic and diluted net loss per share	$ (0.54)	$ (0.53)

NOTE 12 - INCOME TAXES (Details

NOTE 12 - INCOME TAXES (Details) - USD ($) $ in Thousands	Jan. 01, 2018	Sep. 30, 2017	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016
NOTE 12 - INCOME TAXES (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent		21.00%
Deferred Other Tax Expense (Benefit)				$ (545)
Operating Loss Carryforwards			$ 110,136
Deferred Tax Assets, Tax Credit Carryforwards, Research			6,257
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax			123	123
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount		$ 9,332
Unrecognized Tax Benefits		$ 1,435	1,435	$ 1,174	$ 1,219
Income Tax Examination, Penalties and Interest Expense			$ 0
Minimum [Member]
NOTE 12 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards, Expiration Date		2019
Maximum [Member]
NOTE 12 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards, Expiration Date		2038
Domestic Tax Authority [Member]
NOTE 12 - INCOME TAXES (Details) [Line Items]
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	21.00%			35.00%

NOTE 12 - INCOME TAXES (Detai_2

NOTE 12 - INCOME TAXES (Details) - Summary of Income Tax Contingencies - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Summary of Income Tax Contingencies [Abstract]
Domestic	$ (14,550)	$ (5,519)
Foreign	(227)	(107)
Total	$ (14,777)	$ (5,626)

NOTE 12 - INCOME TAXES (Detai_3

NOTE 12 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Current:
Federal	$ 0	$ 6
State	37	50
Foreign	116	(213)
Total current	153	(157)
Deferred:
Federal	(5,747)	85
State	(1,554)	168
Foreign	(81)	0
Total deferred	(7,382)	253
	$ (7,229)	$ 96

NOTE 12 - INCOME TAXES (Detai_4

NOTE 12 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Deferred tax assets:
Net operating losses	$ 24,330	$ 28,349
Research and development credit carryforwards	5,147	4,659
Minimum tax credit carryforwards	123	123
Disallowed interest expense carryforwards	1,909	0
Stock compensation	107	11
Deferred revenue	276	299
Fixed assets	14	0
Accrued expenses	594	318
Other	526	260
	33,026	34,019
Valuation allowance	(19,517)	(28,849)
Net deferred tax assets	13,509	5,170
Deferred tax liabilities:
Acquired intangibles	(11,216)	(5,180)
Fixed assets	0	(309)
Capitalized software	(1,268)	0
Deferred commission	(856)	0
Goodwill	(1,735)	(751)
	(15,075)	(6,240)
Net current deferred tax assets (liabilities)	$ (1,566)	$ (1,070)

NOTE 12 - INCOME TAXES (Detai_5

NOTE 12 - INCOME TAXES (Details) - Schedule of Components of Income Tax Expense - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Schedule of Components of Income Tax Expense [Abstract]
Computed at statutory rate	$ (3,103)	$ (1,913)
State taxes, net of federal benefit	(482)	(6)
Permanent items and other	392	21
Credit carryforwards	(478)	(181)
Foreign income taxed at different rates	(4)	(198)
Effect of Tax Act	0	14,058
Change in tax carryforwards not benefitted	5,778	2,983
Change in valuation allowance	(9,332)	(14,668)
	$ (7,229)	$ 96

NOTE 12 - INCOME TAXES (Detai_6

NOTE 12 - INCOME TAXES (Details) - Schedule of Income Before Income Tax, Domestic and Foreign - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
Schedule of Income Before Income Tax, Domestic and Foreign [Abstract]
Balance	$ 1,174	$ 1,219
Additions based on tax positions related to the current year	246	99
Additions for tax positions of prior years	15	11
Reductions for tax positions of prior years	0	(155)
Balance	$ 1,435	$ 1,174

NOTE 13 - LEASE COMMITMENTS (De

NOTE 13 - LEASE COMMITMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017
NOTE 13 - LEASE COMMITMENTS (Details) [Line Items]
Operating Leases, Rent Expense	$ 2,881	$ 1,552
Building [Member]
NOTE 13 - LEASE COMMITMENTS (Details) [Line Items]
Operating Lease, Percentage of Total Operating Lease Obligation	29.30%	29.70%

NOTE 13 - LEASE COMMITMENTS (D

NOTE 13 - LEASE COMMITMENTS (Details) - Schedule of Future Minimum Lease Payments for Operating Leases and Capital Leases - USD ($) $ in Thousands	Dec. 31, 2018	Dec. 31, 2017
Schedule of Future Minimum Lease Payments for Operating Leases and Capital Leases [Abstract]
Operating Lease Obligations	$ 2,693
Capital Lease Obligations	102
Operating Lease Obligations	2,172
Capital Lease Obligations	0
Operating Lease Obligations	1,962
Capital Lease Obligations	0
Operating Lease Obligations	1,417
Capital Lease Obligations	0
Operating Lease Obligations	711
Capital Lease Obligations	0
Operating Lease Obligations	2,977
Capital Lease Obligations	0
Operating Lease Obligations	11,932
Capital Lease Obligations	102
Operating Lease Obligations	(223)
Capital Lease Obligations	0
Operating Lease Obligations	11,709
Capital Lease Obligations	102	$ 24
Capital Lease Obligations	$ (102)

NOTE 14-SUBSEQUENT EVENTS (Deta

NOTE 14-SUBSEQUENT EVENTS (Details) - Subsequent Event [Member]	1 Months Ended
	Jan. 31, 2019USD ($)$ / sharesshares
Payroll Maxx LLC [Member]
NOTE 14-SUBSEQUENT EVENTS (Details) [Line Items]
Stock Issued During Period, Shares, Acquisitions (in Shares) | shares	122,850
Shares Issued, Price Per Share (in Dollars per share) | $ / shares	$ 8.14
Stock Issued During Period, Value, Acquisitions	$ 1,000
Delayed Draw Term Loan [Member] | Consent and Amendment No.2 to Second Restated Credit Agreement With Wells Fargo Bank NA [Member]
NOTE 14-SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Face Amount	$ 8,000
Delayed Draw Term Loan [Member] | Wells Fargo Bank, N.A. [Member]
NOTE 14-SUBSEQUENT EVENTS (Details) [Line Items]
Debt Instrument, Covenant Description	leverage ratio covenant to increase the maximum ratio to 6.00:1 at March 31, 2019, June 30, 2019 and September 30, 2019 and then stepping down each quarter-end thereafter through December 31, 2020, which is a change from 5.85:1 at March 31, 2019, 5.30:1 at June 30, 2019 and 5.10:1 at September 30, 2019 prior to this amendment