View Filing Data

Print Document View Excel Document

Document And Entity Information - shares	6 Months Ended
Document And Entity Information - shares	Jun. 30, 2016	Aug. 11, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	ASURE SOFTWARE INC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		6,516,596
Amendment Flag	false
Entity Central Index Key	0000884144
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Smaller Reporting Company
Entity Well-known Seasoned Issuer	No
Document Period End Date	Jun. 30, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	Q2

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 283	$ 1,158
Accounts and note receivable, net of allowance for doubtful accounts of $113 and $145 at June 30, 2016 and December 31, 2015, respectively	6,180	4,671
Inventory	516	784
Prepaid expenses and other current assets	1,422	1,072
Total current assets before funds held for clients	8,401	7,685
Funds held for clients	24,525	0
Total current assets	32,926	7,685
Property and equipment, net	2,003	2,212
Goodwill	26,265	17,436
Intangible assets, net	13,510	6,026
Other assets	100	458
Total assets	74,804	33,817
Current liabilities:
Current portion of notes payable, net of debt issuance cost	4,901	909
Accounts payable	2,418	2,670
Accrued compensation and benefits	1,099	715
Other accrued liabilities	1,489	1,181
Deferred revenue	9,341	10,803
Total current liabilities before client fund obligations	19,248	16,278
Client fund obligations	24,525	0
Total current liabilities	43,773	16,278
Long-term liabilities:
Deferred revenue	1,545	947
Notes payable, net of debt issuance cost	26,074	12,384
Other liabilities	363	490
Total long-term liabilities	27,982	13,821
Total liabilities	71,755	30,099
Stockholders’ equity:
Preferred stock, $.01 par value; 1,500 shares authorized; none issued or outstanding	0	0
Common stock, $.01 par value; 11,000 shares authorized; 6,901 and 6,674 shares issued, 6,517 and 6,290 shares outstanding at June 30, 2016 and December 31, 2015, respectively	69	67
Treasury stock at cost, 384 shares at June 30, 2016 and December 31, 2015	(5,017)	(5,017)
Additional paid-in capital	280,280	279,649
Accumulated deficit	(272,321)	(270,903)
Accumulated other comprehensive income (loss)	38	(78)
Total stockholders’ equity	3,049	3,718
Total liabilities and stockholders’ equity	$ 74,804	$ 33,817

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Allowance for doubtful accounts (in Dollars)	$ 113	$ 145
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	11,000	11,000
Common stock, shares issued	6,517	6,674
Common stock, shares outstanding	6,517	6,290
Treasury stock, shares	384	384

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (Unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Revenues:
Cloud revenue	$ 5,389	$ 3,417	$ 9,251	$ 6,788
Hardware revenue	1,275	1,047	1,968	1,632
Maintenance and support revenue	1,192	1,541	2,431	3,107
On premise software license revenue	458	321	598	487
Professional services revenue	1,350	833	2,138	1,477
Total revenues	9,664	7,159	16,386	13,491
Cost of sales	2,176	1,879	3,906	3,531
Gross margin	7,488	5,280	12,480	9,960
Operating expenses
Selling, general and administrative	5,480	3,612	9,807	7,061
Research and development	645	743	1,456	1,481
Amortization of intangible assets	626	504	1,003	1,009
Total operating expenses	6,751	4,859	12,266	9,551
Income from operations	737	421	214	409
Other income (loss)
Interest income	0	0	10	0
Loss on lease termination	0	0	0	(110)
Foreign currency gain (loss)	1	3	2	(8)
Interest expense and other	(560)	(279)	(852)	(561)
Interest expense- amortization of original issue discount (OID)	0	(8)	0	(16)
Acquisition costs	0	0	(706)	0
Total other loss, net	(559)	(284)	(1,546)	(695)
Income (loss) from operations before income taxes	178	137	(1,332)	(286)
Income tax provision	(42)	(42)	(86)	(102)
Net income (loss)	136	95	(1,418)	(388)
Other comprehensive income (loss)
Foreign currency gain (loss)	81	(41)	116	(35)
Other comprehensive income (loss)	$ 217	$ 54	$ (1,302)	$ (423)
Basic and diluted net income (loss) per share
Basic (in Dollars per share)	$ 0.02	$ 0.02	$ (0.23)	$ (0.06)
Diluted (in Dollars per share)	$ 0.02	$ 0.02	$ (0.23)	$ (0.06)
Weighted average basic and diluted shares
Basic (in Shares)	6,294,000	6,066,000	6,292,000	6,061,000
Diluted (in Shares)	6,429,000	6,231,000	6,292,000	6,061,000

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (1,418)	$ (388)
Adjustments to reconcile net loss to net cash (used in) provided by operations:
Depreciation and amortization	1,706	1,553
Provision for doubtful accounts	10	40
Share-based compensation	106	98
Other	0	26
Changes in operating assets and liabilities:
Accounts receivable	(1,059)	96
Inventory	268	(143)
Prepaid expenses and other assets	86	(922)
Accounts payable	(316)	572
Accrued expenses and other long-term obligations	397	(196)
Deferred revenue	(864)	126
Net cash (used in) provided by operating activities	(1,084)	862
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions net of cash acquired	(12,000)	0
Purchases of property and equipment	(24)	(989)
Disposals of property and equipment	0	18
Collection of note receivable	64	0
Net change in funds held for clients	(8,106)	0
Net cash used in investing activities	(20,066)	(971)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable	15,335	2,500
Payments on notes payable	(3,274)	(2,875)
Payments on amendment of senior notes payable	0	(75)
Debt financing fees	(438)	0
Payments on capital leases	(106)	(97)
Net proceeds from exercise of stock options	528	585
Net change in client fund obligations	8,106	0
Net cash provided by financing activities	20,151	38
Effect of foreign exchange rates	124	(36)
Net decrease in cash and cash equivalents	(875)	(107)
Cash and cash equivalents at beginning of period	1,158	320
Cash and cash equivalents at end of period	283	213
Cash paid for:
Interest	456	586
Non-cash Investing and Financing Activities:
Note receivable from customer	0	601
Subordinated notes payable – Mangrove acquisition	$ 6,000	$ 0

NOTE 1 - THE COMPANY AND BASIS OF PRESENTATION	6 Months Ended
NOTE 1 - THE COMPANY AND BASIS OF PRESENTATION	Jun. 30, 2016
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 – THE COMPANY AND BASIS OF PRESENTATION Asure Software, Inc., a Delaware corporation, is a provider of cloud-based software-as-a-service (“SaaS”) time and labor management and Agile Workplace management solutions that enable organizations to manage their office environments as well as their human resource and payroll processes effectively and efficiently. Asure develops, markets, sells and supports its offerings worldwide through its principal office in Austin, Texas and through additional offices in Dedham, Massachusetts; Traverse City, Michigan and London, United Kingdom. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with the rules and regulations of the Securities and Exchange Commission and accordingly, they do not include all information and footnotes required under U.S. generally accepted accounting principles for complete financial statements. In the opinion of management, these interim financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary for a fair presentation of our financial position as of June 30, 2016 and December 31, 2015, the results of operations for the three and six months ended June 30, 2016 and 2015, and the cash flows for the six months ended June 30, 2016 and 2015. You should read these condensed consolidated financial statements in conjunction with our audited consolidated financial statements and notes thereto filed with the Securities and Exchange Commission in our annual report on Form 10-K for the fiscal year ended December 31, 2015. The results for the interim periods are not necessarily indicative of results for a full fiscal year.

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES	Jun. 30, 2016
Accounting Policies [Abstract]
Significant Accounting Policies [Text Block]	NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash deposits and highly liquid investments with an original maturity of three months or less when purchased. LIQUIDITY As of June 30, 2016, Asure’s principal sources of liquidity consisted of approximately $283 of cash and cash equivalents, future cash generated from operations and $3,000 available for borrowing under our Wells Fargo revolver discussed in Note 6 – Notes Payable. We believe that we have and/or will generate sufficient cash for our short- and long-term needs, including meeting the requirements of our term loan, and related debt covenant requirements. We continue to seek reductions in our expenses as a percentage of revenue on an annual basis and thus may utilize our cash balances in the short-term to reduce long-term costs. Based on current internal projections, we believe that we have and/or will generate sufficient cash for our operational needs, including any required debt payments, for at least the next twelve months. Management is focused on growing our existing product offering, as well as our customer base, to increase our recurring revenues. We are also exploring additional strategic acquisitions in the near future, although we have no agreements to make any acquisition at this time. We expect to fund any future acquisitions with equity, available cash, future cash from operations, or debt from outside sources. We cannot assure that we can grow our cash balances or limit our cash consumption and thus maintain sufficient cash balances for our planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. We may need to raise additional capital in the future. However, we cannot assure that we will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that we have sufficient capital and liquidity to fund and cultivate the growth of our current and future operations for at least the next 12 months and to maintain compliance with the terms of our debt agreements and related covenants or to obtain compliance through debt repayments made with the available cash on hand or anticipated for receipt in the ordinary course of operations. RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the FASB issued FASB ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in ASC 605, “Revenue Recognition”. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance provides a five-step process to achieve that core principle. ASU 2014-09 requires disclosures enabling users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Additionally, qualitative and quantitative disclosures are required about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. In August 2015, the FASB issued FASB ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date”, which deferred the effective date of ASU 2014-09 by one year. ASU 2014-09 is now effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, using one of two retrospective application methods. Early application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. In March 2016, the FASB issued FASB ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)”. ASU 2016-08 clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing.” ASU 2016-10 clarifies the implementation guidance in Topic 606 for identifying performance obligations and determining when to recognize revenue on licensing agreements for intellectual property. In May 2016, the FASB issued ASU No. 2016-11, “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting.” ASU 2016-11 rescinds certain SEC staff comments previously made in regard to these ASU’s. In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” that provide guidance on assessing collectibility, presentation of sales taxes, noncash consideration, and completed contracts and contract modifications at transition. We are currently evaluating the effect that the adoption of ASU 2014-09, ASU 2015-14, ASU 2016-08, ASU 2016- 10, ASU 2016-11 and ASU 2016-12 will have on our consolidated financial statements. In August 2014, the FASB issued ASU 2014-15, “Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern,” which requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern (meet its obligations as they become due) within one year after the date that the financial statements are issued. If conditions or events raise substantial doubt about the entity’s ability to continue as a going concern, certain disclosures are required. This ASU is effective for annual reporting periods ending after December 15, 2016, and interim reporting periods thereafter. We adopted the provisions of ASU 2014-15 on January 1, 2016. This adoption did not have any impact on our consolidated financial statements. In April 2015, the FASB issued ASU 2015-03,” Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”. This ASU requires reporting entities to record costs paid to third parties that are directly related to issuing debt, and that otherwise would not be incurred, as a deduction to the corresponding debt for presentation purposes. In addition, in August 2015, FASB issued ASU 2015-15, “Interest — Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements-Amendments to SEC Paragraphs Pursuant to Staff Announcement at the June 18, 2015 Emerging Issues Task Force ("EITF") Meeting”. Given the absence of authoritative guidance within ASU 2015-03 for debt issuance costs related to line-of-credit arrangements, ASU 2015-15 states the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The provisions of each ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity should apply each amendment retrospectively. We adopted ASU 2015-03 on January 1, 2016 for debt issuance costs on our term loan, on a retrospective basis. The impact of adopting ASU 2015-03 on our current period condensed consolidated financial statements was the classification of all deferred financing costs as a deduction to the 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 as of December 31, 2015, within the condensed consolidated balance sheets to conform to the current period presentation. Other than these reclassifications and additional disclosures, the adoption of ASU 2015-03 did not have an impact on our consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory”. Inventory within the scope of this update is required to be measured at the lower of its cost or net realizable value, with net realizable value being the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This ASU is effective prospectively for fiscal years and interim periods beginning after December 15, 2016, with early adoption permitted. We are currently evaluating the effect of adopting ASU 2015-11 on our consolidated financial statements. In September 2015, the FASB issued ASU 2015-16, “Business Combinations: Simplifying the Accounting for Measurement-Period Adjustments,” which requires acquirers to recognize adjustments to provisional amounts identified during the reporting period in which the adjustment amounts are determined. Acquirers should record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. Application of the standard, which should be applied prospectively, is required for the annual and interim periods beginning after December 15, 2015. We adopted the provisions of ASU 2015-16 on January 1, 2016. The adoption did not have a material impact on our consolidated financial statements. In November 2015, the FASB issued ASU No. 2015-17,” Income Taxes: Balance Sheet Classification of Deferred Taxes”, to require that deferred tax liabilities and assets be classified entirely as non-current. This amended guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Early adoption is permitted, and the amended guidance may be applied prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. We are currently evaluating the effects and timing of the adoption of ASU 2015-17, which must be adopted by the first quarter of 2017. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)". The core principle of the standard is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in its statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. We will be required to adopt the new standard in the first quarter of 2019. We are currently evaluating the impact ASU 2016-02 will have on our consolidated financial statements. CONTINGENCIES Although Asure has been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of June 30, 2016, we were not party to any pending legal proceedings.

NOTE 3 - FAIR VALUE MEASUREMENTS

6 Months Ended

Jun. 30, 2016

Fair Value Disclosures [Abstract]

Fair Value Disclosures [Text Block]

NOTE 3 – FAIR VALUE MEASUREMENTS

Accounting Standards Codification (“ASC”) 820, Fair Value Measurements and Disclosures defines fair value, establishes a framework for measuring fair value in U.S. generally accepted accounting principles and expands disclosures about fair value measurements.

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 assets or liabilities;

Level 2:

Quoted prices in active markets for similar assets or liabilities; quoted prices in markets that are not active for identical or similar assets or liabilities; and model-driven valuations whose significant inputs are observable; and

Level 3:

Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities.

The following table presents the fair value hierarchy for our financial assets measured at fair value on a recurring basis as of June 30, 2016 and December 31, 2015, respectively:

			Fair Value Measure at June 30, 2016
	Total		Quoted		Significant
	Carrying		Prices		Other		Significant
	Value at		in Active		Observable		Unobservable
	June 30,		Market		Inputs		Inputs
Description	2016		(Level 1)		(Level 2)		(Level 3)
Assets:
Cash and cash equivalents	$	283	$	283	$	-	$	-
Total	$	283	$	283	$	-	$	-
Liabilities:
Contingent consideration	$	173	$	-	$	-	$	173
Total	$	173	$	-	$	-	$	173

			Fair Value Measure at December 31, 2015
	Total		Quoted		Significant
	Carrying		Prices		Other		Significant
	Value at		in Active		Observable		Unobservable
	December 31,		Market		Inputs		Inputs
Description	2015		(Level 1)		(Level 2)		(Level 3)
Assets:
Cash and cash equivalents	$	1,158	$	1,158	$	-	$	-
Total	$	1,158	$	1,158	$	-	$	-
Liabilities:
Contingent consideration	$	173	$	-	$	-	$	173
Total	$	173	$	-	$	-	$	173

The following summarizes quantitative information about Level 3 fair value measurements.

Contingent consideration

In connection with the acquisition of FotoPunch, Inc. (“FotoPunch”) in July 2014, 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 Condensed 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 has retained a third party expert to assist in determining the value of the contingent consideration.

The valuation of contingent consideration for the FotoPunch acquisition is based on a Monte Carlo simulation model for fiscal 2016 to 2018, with fiscal 2016 being a partial year from January 1, 2016 to June 30, 2016. Management provided revenue projections (an unobservable input) of $650, $2,203 and $3,925 for fiscal 2016 (partial year), fiscal 2017 and fiscal 2018, respectively. The fair value of this valuation is estimated on a quarterly basis through a collaborative effort by the Company's sales, marketing and finance departments. Significant changes in any of the unobservable inputs used in the fair value measurement of contingent consideration in isolation could result in a significantly lower or higher fair value. A change in projected revenue growth rates would be accompanied by a directionally similar change in fair value. Management evaluates the fair value on a quarterly basis based upon updated projections.

The following table summarizes the changes in our contingent consideration:

Balance at December 31, 2015	$	173
Change in fair value of contingent consideration		-
Balance at June 30, 2016	$	173

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 Condensed 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 Condensed 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 Condensed 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 Condensed Consolidated Balance Sheets totaling $24,525 and $0 as of June 30, 2016 and December 31, 2015, respectively. The Company has classified funds held for clients as a current asset 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 Condensed 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 Condensed Statements of Consolidated Cash Flows.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

NOTE 4 - ACQUISITIONS

6 Months Ended

Jun. 30, 2016

Disclosure Text Block Supplement [Abstract]

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

NOTE 4 – ACQUISITIONS

2016 Acquisition

Through the stock and asset purchases described below, we have entered into the human resource management, payroll processing and benefits administration services businesses, which we intend to integrate into our existing AsureForce® product line.

Stock Purchase Agreement

In March 2016, we acquired all of the issued and outstanding shares of common stock (the “Shares”) of Mangrove Employer Services, Inc. of Tampa, Florida (“Mangrove”). Pursuant to this stock purchase, we acquired the payroll division of Mangrove, which is engaged in the human resource management and payroll processing businesses. The aggregate consideration for the Shares consisted of (i) $11,348 in cash, a portion of which was used to pay certain obligations of Mangrove and (ii) a secured subordinated promissory note (the “Note”) in the principal amount of $6,000, subject to adjustment as provided in the Stock Purchase Agreement. We funded the cash payment with proceeds from our credit agreement with Wells Fargo. The Note bears interest at an annual rate of 3.50% and matures in March 2018, with the first installment of principal due in March 2017 and the second installment of principal due in March 2018. The Stock Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Details regarding the financing of the acquisition are described in the below Notes Payable table. Transaction costs for this acquisition were $706 and we expensed them as incurred. The acquisition costs are included in other income (loss) in the Condensed Consolidated Statement of Comprehensive Income (Loss) for six months ended June 30, 2016.

Asset Purchase Agreement

In March 2016, we also acquired substantially all the assets of Mangrove COBRAsource Inc., a benefits administration services business which then was a wholly owned subsidiary of Mangrove. The aggregate consideration for the assets was $1,036, which Mangrove COBRAsource applied to pay off certain loan balances. The Asset Purchase Agreement contains certain customary representations, warranties, indemnities and covenants.

Following is the purchase price allocation for the acquisition of Mangrove. We based the preliminary fair value estimate for the assets acquired and liabilities assumed for this acquisition upon preliminary calculations and valuations. Our estimates and assumptions for this 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, certain legal matters and income and non-income based taxes.

We recorded the transaction using the acquisition method of accounting and recognized assets and liabilities assumed at their fair value as of the date of acquisition. The $8,700 of intangible assets subject to amortization consist of $1,200 allocated to Customer Relationships, $6,900 in Developed Technology and $600 for Trade Names. We estimated the fair value of the Customer Relationships and Developed Technology using the excess earnings method, a form of the income approach. We discounted cash flow projections using a rate of 18.1%, which reflects the risk associated with the intangible asset related to the other assets and the overall business operations to us. We estimated the fair value of the Trade Names using the relief from royalty method based upon a 1.2% royalty rate for the payroll division and 0.5% for the benefits administration services business.

The Company believes significant synergies are expected to arise from this strategic acquisition. This factor contributed to a purchase price that was in excess of the fair value of the net assets acquired and, as a result, the Company recorded goodwill. A portion of acquired goodwill will be deductible for tax purposes.

We based the allocations on fair values at the date of acquisition:

	Amount
Assets acquired
Accounts receivable	$	523
Funds held for clients		16,419
Fixed assets		258
Other assets		28
Goodwill		8,837
Intangibles		8,700
Total assets acquired	$	34,765

Liabilities assumed
Accounts payable		64
Accrued other liabilities		282
Client fund obligations		16,419
Total liabilities assumed	$	16,765
Net assets acquired	$	18,000

Unaudited Pro Forma Financial Information

The following unaudited summary of pro forma combined results of operation for the three and six months ended June 30, 2016 and 2015 gives effect to the acquisition of Mangrove and the acquisition of assets of COBRAsource as if we had completed them on January 1, 2015. 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, 2015, nor is it indicative of future consolidated results of operations.

	FOR THE THREE MONTHS ENDED		FOR THE THREE MONTHS ENDED
	JUNE 30,		JUNE 30,
	2016		2015
Revenues	$	9,664	$	8,959
Net income (loss)	$	136	$	(493	)
Net income (loss) per common share:
Basic and diluted	$	0.02		(0.08	)

Weighted average shares outstanding:
Basic		6,294		6,066
Diluted		6,429		6,231

	FOR THE SIX MONTHS ENDED JUNE 30,			FOR THE SIX MONTHS ENDED JUNE 30,
	2016			2015
Revenues	$	18,514		$	17,375
Net loss	$	(596	)	$	(1,200	)
Net loss per common share:
Basic and diluted	$	(0.09	)	$	(0.20	)

Weighted average shares outstanding:
Basic and diluted	$	6,292		$	6,061

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS

6 Months Ended

Jun. 30, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets Disclosure [Text Block]

NOTE 5 – GOODWILL AND OTHER INTANGIBLE ASSETS

Asure accounted for its historical acquisitions in accordance with ASC 805, Business Combinations. We recorded the amount exceeding the fair value of net assets acquired at the date of acquisition as goodwill. We recorded intangible assets apart from goodwill if the assets had contractual or other legal rights or if the assets could be separated and sold, transferred, licensed, rented or exchanged. Asure’s goodwill relates to the acquisitions of ADI and Legiant in 2011, the acquisition of PeopleCube in 2012, and the acquisitions of FotoPunch and Roomtag in 2014 and Mangrove in 2016.

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.

The following table summarizes the changes in our goodwill:

Balance at December 31, 2015	$	17,436
Goodwill recognized upon acquisition of Mangrove		8,837
Foreign exchange adjustments to goodwill		(8	)
Balance at June 30, 2016	$	26,265

The gross carrying amount and accumulated amortization of our intangible assets as of June 30, 2016 and December 31, 2015 are as follows:

			June 30, 2016
Intangible Asset	Weighted Average Amortization Period (in Years)		Gross		Accumulated Amortization			Net

Developed Technology		12.7	$	10,915	$	(2,702	)	$	8,213
Customer Relationships		7.3		14,011		(9,599	)		4,412
Reseller Relationships		7		853		(579	)		274
Trade Names		14.5		1,294		(684	)		610
Covenant not-to-compete		2		229		(228	)		1
		14.6	$	27,302	$	(13,792	)	$	13,510

			December 31, 2015
Intangible Asset	Weighted Average Amortization Period (in Years)		Gross		Accumulated Amortization			Net

Developed Technology		7.6	$	4,015	$	(2,208	)	$	1,807
Customer Relationships		7.2		12,811		(8,959	)		3,852
Reseller Relationships		7		853		(518	)		335
Trade Names		5		694		(669	)		25
Covenant not-to-compete		2		229		(222	)		7
		7.3	$	18,602	$	(12,576	)	$	6,026

We record amortization expense using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses for the three months ended June 30, 2016 and 2015 were $626 and $504, respectively, included in Operating Expenses. Amortization expenses recorded in Cost of Sales were $106 and $106 for the three months ended June 30, 2016 and 2015, respectively. Amortization expenses for the six months ended June 30, 2016 and 2015 were $1,003 and $1,009 included in Operating Expenses, and $213 and $212, respectively, included in Cost of Sales.

The following table summarizes the future estimated amortization expense relating to our intangible assets as of June 30, 2016:

Calendar Years
2016	$	1,130
2017		2,245
2018		1,897
2019		1,264
2020		698
Thereafter		6,276
	$	13,510

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

NOTE 6 - NOTES PAYABLE

6 Months Ended

Jun. 30, 2016

Debt Disclosure [Abstract]

Debt Disclosure [Text Block]

NOTE 6 – NOTES PAYABLE

The following table summarizes our outstanding debt as of the dates indicated:

Notes Payable	Maturity	Stated Interest Rate			Balance as of June 30, 2016		Balance as of December 31, 2015
Subordinated Notes Payable- Mangrove acquisition	3/18/2018		3.50	%	$	6,060	$	-
Term Loan - Wells Fargo	3/31/2019		5.00	%		25,696		13,687
Total Notes Payable					$	31,756	$	13,687
Short-term notes payable, gross					$	5,187	$	1,031
Long-term notes payable, gross					$	26,569	$	12,656

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 on our current period condensed consolidated financial statements 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 as of December 31, 2015, within the Condensed Consolidated Balance Sheets to conform to the current period presentation. The following table summarizes the debt issuance costs as of the dates indicated:

Notes Payable	Gross Notes Payable at June 30, 2016		Debt Issuance Costs			Net Notes Payable at June 30, 2016
Short-term notes payable	$	5,187	$	(286	)	$	4,901
Long-term notes payable		26,569		(495	)		26,074
Total Notes Payable	$	31,756	$	(781	)	$	30,975

Notes Payable	Gross Notes Payable at December 31, 2015		Debt Issuance Costs			Net Notes Payable at December 31, 2015
Short-term notes payable	$	1,031	$	(122	)	$	909
Long-term notes payable		12,656		(272	)		12,384
Total Notes Payable	$	13,687	$	(394	)	$	13,293

The following table summarizes the future principal payments related to our outstanding debt:

Year Ended	Gross Amount
December 31, 2016	$	982
December 31, 2017		5,455
December 31, 2018		5,678
December 31, 2019		19,641
Gross Notes Payable	$	31,756

Term Loan - Wells Fargo

In March 2014, we entered into a credit agreement (the “Credit Agreement”) with Wells Fargo Bank, N.A., as administrative agent, and the lenders that are party thereto. The Credit Agreement contains customary events of default, including, among others, payment defaults, covenant defaults, judgment defaults, bankruptcy and insolvency events, cross defaults to certain indebtedness, incorrect representations or warranties, and change of control. In some cases, the defaults are subject to customary notice and grace period provisions. In March 2014 and in connection with the Credit Agreement, we and our wholly-owned active subsidiaries entered into a Guaranty and Security Agreement with Wells Fargo Bank. Under the Guaranty and Security Agreement, we and each of our wholly-owned active subsidiaries have guaranteed all obligations under the Credit Agreement and granted a security interest in substantially all of our and our subsidiaries’ assets.

The Credit Agreement provided for a term loan in the amount of $15,000 maturing in March 2019. We used the proceeds of the term loan to finance the repayment of all amounts outstanding under our loan agreement with Deerpath and the payment of certain fees, cost and expenses related to the Credit Agreement.

The Credit Agreement also provided for a revolving loan commitment in the aggregate amount of up to $3,000. The outstanding principal amount of the revolving loan is due and payable in March 2019. As of June 30, 2016, $0 was outstanding and $3,000 was available for borrowing under the revolver.

Additionally, the Credit Agreement provided for a $10,000 uncommitted incremental term loan facility to support permitted acquisitions.

Under the Credit Agreement, we were required to maintain a fixed charge coverage ratio of not less than 1.5 to 1.0 beginning with the quarter ended June 30, 2014 and each calendar quarter thereafter, and a leverage ratio of not greater than 3.5 to 1.0 beginning with the quarter ended June 30, 2014 with the levels stepping down thereafter. We amended the Credit Agreement in August 2014, March 2015 and November 2015. The August 2014 amendment revised the leverage ratio beginning with the quarter ended September 30, 2014 to a leverage ratio of not greater than 3.6 to 1.0 with the levels stepping down thereafter. The March 2015 amendment authorized us to optionally prepay, subject to specified conditions, the Subordinated Note Payable to Roomtag and revised the leverage ratio beginning with the quarter ended March 31, 2015 to a leverage ratio of not greater than 3.5 to 1.0 with the levels stepping down thereafter. The November 2015 amendment increased the applicable margin relative to the LIBOR rate upon which we compute the interest payable. We agreed that if our leverage ratio is (a) less than or equal to 2.25:1, (b) greater than 2.25:1 but less than or equal to 2.75:1, (c) greater than 2.75:1 but less than or equal to 3.25:1 or (d) greater than 3.25:1, the applicable margin relative to the LIBOR rate would be 3.00, 3.50, 4.00 or 4.50 percentage points, respectively. We further agreed that until the leverage ratio testing period ending September 30, 2016, we will pay interest based on the 4.50 percentage point margin level.

In March 2016, we amended the Credit Agreement. Under this amendment, we expanded the Credit Agreement by $12,500 to $29,188. The amendment changes the applicable margin rates for determining the interest rate payable on the loan as follows:

Total Leverage Ratio	Base Rate Margin			LIBOR Rate Margin
≤ 2.75:1		3.50	%		4.50	%
> 2.75:1 but ≤ 3.25:1		4.00	%		5.00	%
≥ 3.25:1		4.50	%		5.50	%

The March 2016 amendment also amends our leverage ratio requirements under the Credit Agreement. We have now agreed to a leverage ratio not to exceed 5.00:1 at March 31, 2016, stepping down to 2.25:1 at December 31, 2018.

The Credit Agreement contains customary affirmative and negative covenants, including, among others, limitations with respect to debt, liens, fundamental changes, sale of assets, prepayment of debt, investments, dividends and transactions with affiliates.

The outstanding principal amount of the term loan is payable as follows:

· $491 on June 30, 2016 and the last day of each fiscal quarter thereafter up to March 31, 2017; and

· $655 on June 30, 2017 and the last day of each fiscal quarter thereafter, with a final payment of the remaining balance due on March 31, 2019

As of June 30, 2016, 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 as we expect to generate from the ordinary course of operations over the next twelve months.

Subordinated Notes Payable: Mangrove Acquisition Note

In March 2016, we acquired all of the issued and outstanding shares of common stock (the “Shares”) of Mangrove. Pursuant to this stock purchase, we acquired the payroll division of Mangrove, which is engaged in the human resource management and payroll processing businesses. The aggregate consideration for the Shares consisted of (i) $11,348 in cash, a portion of which was used to pay certain obligations of Mangrove and (ii) a secured subordinated promissory note (the “Note”) in the principal amount of $6,000, subject to adjustment as provided in the Stock Purchase Agreement. We funded the cash payment with proceeds from the Credit Agreement with Wells Fargo. The Note bears interest at an annual rate of 3.50% and matures in March 2018, with the first installment of principal of $3,000 due in March 2017 and the second installment of principal of $3,000 due in March 2018.

NOTE 7 - SHARE BASED COMPENSATION	6 Months Ended
NOTE 7 - SHARE BASED COMPENSATION	Jun. 30, 2016
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	NOTE 7 – SHARE BASED COMPENSATION Share based compensation for our stock option plans for the three months ended June 30, 2016 and 2015 were $67 and $61, respectively, and $106 and $98 for the six months ended June 30, 2016 and 2015, respectively. We issued 235,000 shares of common stock related to exercises of stock options granted from our Stock Option Plan for the three months ended June 30, 2016 and 230,000 for the three months ended June 30, 2015, respectively. Asure has one active equity plan, the 2009 Equity Plan (the “2009 Plan”). The 2009 Plan provides for the issuance of non-qualified and incentive stock options to our employees and consultants. We generally grant stock options with exercise prices greater than or equal to the fair market value at the time of grant. The options generally vest over three to four years and are exercisable for a period of five to ten years beginning with date of grant. Our shareholders approved an amendment to the 2009 Plan in June 2014 to increase the number of shares reserved under the plan from 1,200,000 to 1,400,000. We have a total of 549,000 options granted and outstanding pursuant to the 2009 Plan as of June 30, 2016.

- Definition

The entire disclosure for compensation-related costs for equity-based compensation, which may include disclosure of policies, compensation plan details, allocation of equity compensation, incentive distributions, equity-based arrangements to obtain goods and services, deferred compensation arrangements, employee stock ownership plan details and employee stock purchase plan details.

+ References + Details

NOTE 8 - OTHER COMPREHENSIVE LOSS

6 Months Ended

Jun. 30, 2016

Disclosure Text Block [Abstract]

Comprehensive Income (Loss) Note [Text Block]

NOTE 8 – OTHER COMPREHENSIVE INCOME (LOSS)

Comprehensive income (loss) represents a measure of all changes in equity that result from recognized transactions and other economic events other than those resulting from investments by and distributions to shareholders. Our other comprehensive income (loss) includes foreign currency translation adjustments.

The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax:

	Foreign Currency Items			Accumulated Other Comprehensive Income (Loss) Items
Beginning balance, December 31, 2015	$	(78	)	$	(78	)
Other comprehensive income before reclassifications		116			116
Amounts reclassified from accumulated other comprehensive income (loss)		—			—
Net current-period other comprehensive income		116			116
Ending balance, June 30, 2016	$	38		$	38

- Definition

The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 17
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 16
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.3-04)
-URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 14
-URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

+ Details

NOTE 9 - NET LOSS PER SHARE

6 Months Ended

Jun. 30, 2016

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 9 – NET INCOME (LOSS) PER SHARE

We compute net income (loss) per share based on the weighted average number of common shares outstanding for the period. Diluted net income (loss) per share reflects the maximum dilution that would have resulted from incremental common shares issuable upon the exercise of stock options. We compute the number of common share equivalents, which includes stock options, using the treasury stock method. We have excluded stock options to acquire 664,000 shares for the six months ended June 30, 2016 and 685,000 shares for the six months ended June 30, 2015, respectively, from the computation of the dilutive stock options because the effect of including the stock options would have been anti-dilutive.

The following table sets forth the computation of basic and diluted net income (loss) per common share for the three and six months ended June 30, 2016 and 2015:

	For the Three Months				For the Six Months
	Ended June 30,				Ended June 30,
	2016		2015		2016			2015
Net income (loss)	$	136	$	95	$	(1,418	)	$	(388	)

Weighted-average shares of common stock outstanding		6,294,000		6,066,000		6,292,000			6,061,000
Dilutive effect of employee stock options		135,000		165,000		-			-
Weighted average shares for diluted net income (loss) per share		6,429,000		6,231,000		6,292,000			6,061,000
Basic net income (loss) per share	$	0.02	$	0.02	$	(0.23	)	$	(0.06	)
Diluted net income (loss) per share	$	0.02	$	0.02	$	(0.23	)	$	(0.06	)

Accounting Policies, by Policy (Policies)	6 Months Ended
Accounting Policies, by Policy (Policies)	Jun. 30, 2016
Accounting Policies [Abstract]
Cash and Cash Equivalents, Policy [Policy Text Block]	CASH AND CASH EQUIVALENTS Cash and cash equivalents include cash deposits and highly liquid investments with an original maturity of three months or less when purchased.
Liquidity Disclosure [Policy Text Block]	LIQUIDITY As of June 30, 2016, Asure’s principal sources of liquidity consisted of approximately $283 of cash and cash equivalents, future cash generated from operations and $3,000 available for borrowing under our Wells Fargo revolver discussed in Note 6 – Notes Payable. We believe that we have and/or will generate sufficient cash for our short- and long-term needs, including meeting the requirements of our term loan, and related debt covenant requirements. We continue to seek reductions in our expenses as a percentage of revenue on an annual basis and thus may utilize our cash balances in the short-term to reduce long-term costs. Based on current internal projections, we believe that we have and/or will generate sufficient cash for our operational needs, including any required debt payments, for at least the next twelve months. Management is focused on growing our existing product offering, as well as our customer base, to increase our recurring revenues. We are also exploring additional strategic acquisitions in the near future, although we have no agreements to make any acquisition at this time. We expect to fund any future acquisitions with equity, available cash, future cash from operations, or debt from outside sources. We cannot assure that we can grow our cash balances or limit our cash consumption and thus maintain sufficient cash balances for our planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. We may need to raise additional capital in the future. However, we cannot assure that we will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that we have sufficient capital and liquidity to fund and cultivate the growth of our current and future operations for at least the next 12 months and to maintain compliance with the terms of our debt agreements and related covenants or to obtain compliance through debt repayments made with the available cash on hand or anticipated for receipt in the ordinary course of operations.
New Accounting Pronouncements, Policy [Policy Text Block]	RECENT ACCOUNTING PRONOUNCEMENTS In May 2014, the FASB issued FASB ASU No. 2014-09, “Revenue from Contracts with Customers (Topic 606),” which supersedes the revenue recognition requirements in ASC 605, “Revenue Recognition”. The core principle of ASU 2014-09 is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The guidance provides a five-step process to achieve that core principle. ASU 2014-09 requires disclosures enabling users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. Additionally, qualitative and quantitative disclosures are required about contracts with customers, significant judgments and changes in judgments, and assets recognized from the costs to obtain or fulfill a contract. In August 2015, the FASB issued FASB ASU No. 2015-14, “Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date”, which deferred the effective date of ASU 2014-09 by one year. ASU 2014-09 is now effective for annual reporting periods beginning after December 15, 2017, including interim periods within that reporting period, using one of two retrospective application methods. Early application is permitted only as of annual reporting periods beginning after December 15, 2016, including interim reporting periods within that reporting period. In March 2016, the FASB issued FASB ASU No. 2016-08, “Revenue from Contracts with Customers (Topic 606): Principal versus Agent Considerations (Reporting Revenue Gross versus Net)”. ASU 2016-08 clarifies the implementation guidance on principal versus agent considerations. In April 2016, the FASB issued ASU No. 2016-10, “Revenue from Contracts with Customers: Identifying Performance Obligations and Licensing.” ASU 2016-10 clarifies the implementation guidance in Topic 606 for identifying performance obligations and determining when to recognize revenue on licensing agreements for intellectual property. In May 2016, the FASB issued ASU No. 2016-11, “Revenue Recognition (Topic 605) and Derivatives and Hedging (Topic 815): Rescission of SEC Guidance Because of Accounting Standards Updates 2014-09 and 2014-16 Pursuant to Staff Announcements at the March 3, 2016 EITF Meeting.” ASU 2016-11 rescinds certain SEC staff comments previously made in regard to these ASU’s. In May 2016, the FASB issued ASU No. 2016-12, “Revenue from Contracts with Customers (Topic 606): Narrow-Scope Improvements and Practical Expedients” that provide guidance on assessing collectibility, presentation of sales taxes, noncash consideration, and completed contracts and contract modifications at transition. We are currently evaluating the effect that the adoption of ASU 2014-09, ASU 2015-14, ASU 2016-08, ASU 2016- 10, ASU 2016-11 and ASU 2016-12 will have on our consolidated financial statements. In August 2014, the FASB issued ASU 2014-15, “Disclosure of Uncertainties About an Entity’s Ability to Continue as a Going Concern,” which requires management to perform interim and annual assessments of an entity’s ability to continue as a going concern (meet its obligations as they become due) within one year after the date that the financial statements are issued. If conditions or events raise substantial doubt about the entity’s ability to continue as a going concern, certain disclosures are required. This ASU is effective for annual reporting periods ending after December 15, 2016, and interim reporting periods thereafter. We adopted the provisions of ASU 2014-15 on January 1, 2016. This adoption did not have any impact on our consolidated financial statements. In April 2015, the FASB issued ASU 2015-03,” Interest — Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs”. This ASU requires reporting entities to record costs paid to third parties that are directly related to issuing debt, and that otherwise would not be incurred, as a deduction to the corresponding debt for presentation purposes. In addition, in August 2015, FASB issued ASU 2015-15, “Interest — Imputation of Interest (Subtopic 835-30): Presentation and Subsequent Measurement of Debt Issuance Costs Associated with Line-of-Credit Arrangements-Amendments to SEC Paragraphs Pursuant to Staff Announcement at the June 18, 2015 Emerging Issues Task Force ("EITF") Meeting”. Given the absence of authoritative guidance within ASU 2015-03 for debt issuance costs related to line-of-credit arrangements, ASU 2015-15 states the SEC staff would not object to an entity deferring and presenting debt issuance costs as an asset and subsequently amortizing the deferred debt issuance costs ratably over the term of the line-of-credit arrangement, regardless of whether there are any outstanding borrowings on the line-of-credit arrangement. The provisions of each ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2015. A reporting entity should apply each amendment retrospectively. We adopted ASU 2015-03 on January 1, 2016 for debt issuance costs on our term loan, on a retrospective basis. The impact of adopting ASU 2015-03 on our current period condensed consolidated financial statements was the classification of all deferred financing costs as a deduction to the 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 as of December 31, 2015, within the condensed consolidated balance sheets to conform to the current period presentation. Other than these reclassifications and additional disclosures, the adoption of ASU 2015-03 did not have an impact on our consolidated financial statements. In July 2015, the FASB issued ASU 2015-11, “Simplifying the Measurement of Inventory”. Inventory within the scope of this update is required to be measured at the lower of its cost or net realizable value, with net realizable value being the estimated selling price in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation. This ASU is effective prospectively for fiscal years and interim periods beginning after December 15, 2016, with early adoption permitted. We are currently evaluating the effect of adopting ASU 2015-11 on our consolidated financial statements. In September 2015, the FASB issued ASU 2015-16, “Business Combinations: Simplifying the Accounting for Measurement-Period Adjustments,” which requires acquirers to recognize adjustments to provisional amounts identified during the reporting period in which the adjustment amounts are determined. Acquirers should record, in the same period’s financial statements, the effect on earnings of changes in depreciation, amortization, or other income effects, if any, as a result of the change to the provisional amounts, calculated as if the accounting had been completed at the acquisition date. Application of the standard, which should be applied prospectively, is required for the annual and interim periods beginning after December 15, 2015. We adopted the provisions of ASU 2015-16 on January 1, 2016. The adoption did not have a material impact on our consolidated financial statements. In November 2015, the FASB issued ASU No. 2015-17,” Income Taxes: Balance Sheet Classification of Deferred Taxes”, to require that deferred tax liabilities and assets be classified entirely as non-current. This amended guidance is effective for fiscal years beginning after December 15, 2016, including interim periods within those years. Early adoption is permitted, and the amended guidance may be applied prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. We are currently evaluating the effects and timing of the adoption of ASU 2015-17, which must be adopted by the first quarter of 2017. In February 2016, the FASB issued ASU No. 2016-02, "Leases (Topic 842)". The core principle of the standard is that a lessee should recognize the assets and liabilities that arise from leases. A lessee should recognize in its statement of financial position a liability to make lease payments (the lease liability) and a right-of-use asset representing its right to use the underlying asset for the lease term. We will be required to adopt the new standard in the first quarter of 2019. We are currently evaluating the impact ASU 2016-02 will have on our consolidated financial statements.
Commitments and Contingencies, Policy [Policy Text Block]	CONTINGENCIES Although Asure has been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of June 30, 2016, we were not party to any pending legal proceedings.

- Definition

Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.

+ References + Details

NOTE 3 - FAIR VALUE MEASUREMENTS (Tables)

6 Months Ended

Jun. 30, 2016

Fair Value Disclosures [Abstract]

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

The following table presents the fair value hierarchy for our financial assets measured at fair value on a recurring basis as of June 30, 2016 and December 31, 2015, respectively:

			Fair Value Measure at June 30, 2016
	Total		Quoted		Significant
	Carrying		Prices		Other		Significant
	Value at		in Active		Observable		Unobservable
	June 30,		Market		Inputs		Inputs
Description	2016		(Level 1)		(Level 2)		(Level 3)
Assets:
Cash and cash equivalents	$	283	$	283	$	-	$	-
Total	$	283	$	283	$	-	$	-
Liabilities:
Contingent consideration	$	173	$	-	$	-	$	173
Total	$	173	$	-	$	-	$	173

			Fair Value Measure at December 31, 2015
	Total		Quoted		Significant
	Carrying		Prices		Other		Significant
	Value at		in Active		Observable		Unobservable
	December 31,		Market		Inputs		Inputs
Description	2015		(Level 1)		(Level 2)		(Level 3)
Assets:
Cash and cash equivalents	$	1,158	$	1,158	$	-	$	-
Total	$	1,158	$	1,158	$	-	$	-
Liabilities:
Contingent consideration	$	173	$	-	$	-	$	173
Total	$	173	$	-	$	-	$	173

Schedule of Business Acquisitions by Acquisition, Contingent Consideration [Table Text Block]

The following table summarizes the changes in our contingent consideration:

Balance at December 31, 2015	$	173
Change in fair value of contingent consideration		-
Balance at June 30, 2016	$	173

NOTE 4 - ACQUISITIONS (Tables) - Mangrove COBRASource, Inc. [Member]

6 Months Ended

Jun. 30, 2016

NOTE 4 - ACQUISITIONS (Tables) [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

We based the allocations on fair values at the date of acquisition:

	Amount
Assets acquired
Accounts receivable	$	523
Funds held for clients		16,419
Fixed assets		258
Other assets		28
Goodwill		8,837
Intangibles		8,700
Total assets acquired	$	34,765

Liabilities assumed
Accounts payable		64
Accrued other liabilities		282
Client fund obligations		16,419
Total liabilities assumed	$	16,765
Net assets acquired	$	18,000

Business Acquisition, Pro Forma Information [Table Text Block]

	FOR THE THREE MONTHS ENDED		FOR THE THREE MONTHS ENDED
	JUNE 30,		JUNE 30,
	2016		2015
Revenues	$	9,664	$	8,959
Net income (loss)	$	136	$	(493	)
Net income (loss) per common share:
Basic and diluted	$	0.02		(0.08	)

Weighted average shares outstanding:
Basic		6,294		6,066
Diluted		6,429		6,231

	FOR THE SIX MONTHS ENDED JUNE 30,			FOR THE SIX MONTHS ENDED JUNE 30,
	2016			2015
Revenues	$	18,514		$	17,375
Net loss	$	(596	)	$	(1,200	)
Net loss per common share:
Basic and diluted	$	(0.09	)	$	(0.20	)

Weighted average shares outstanding:
Basic and diluted	$	6,292		$	6,061

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

6 Months Ended

Jun. 30, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]

The following table summarizes the changes in our goodwill:

Balance at December 31, 2015	$	17,436
Goodwill recognized upon acquisition of Mangrove		8,837
Foreign exchange adjustments to goodwill		(8	)
Balance at June 30, 2016	$	26,265

Schedule of Finite-Lived Intangible Assets [Table Text Block]

The gross carrying amount and accumulated amortization of our intangible assets as of June 30, 2016 and December 31, 2015 are as follows:

			June 30, 2016
Intangible Asset	Weighted Average Amortization Period (in Years)		Gross		Accumulated Amortization			Net

Developed Technology		12.7	$	10,915	$	(2,702	)	$	8,213
Customer Relationships		7.3		14,011		(9,599	)		4,412
Reseller Relationships		7		853		(579	)		274
Trade Names		14.5		1,294		(684	)		610
Covenant not-to-compete		2		229		(228	)		1
		14.6	$	27,302	$	(13,792	)	$	13,510

			December 31, 2015
Intangible Asset	Weighted Average Amortization Period (in Years)		Gross		Accumulated Amortization			Net

Developed Technology		7.6	$	4,015	$	(2,208	)	$	1,807
Customer Relationships		7.2		12,811		(8,959	)		3,852
Reseller Relationships		7		853		(518	)		335
Trade Names		5		694		(669	)		25
Covenant not-to-compete		2		229		(222	)		7
		7.3	$	18,602	$	(12,576	)	$	6,026

Schedule of Finite-Lived Intangible Assets, Future Amortization Expense [Table Text Block]

The following table summarizes the future estimated amortization expense relating to our intangible assets as of June 30, 2016:

Calendar Years
2016	$	1,130
2017		2,245
2018		1,897
2019		1,264
2020		698
Thereafter		6,276
	$	13,510

NOTE 6 - NOTES PAYABLE (Tables)

6 Months Ended

Jun. 30, 2016

Debt Disclosure [Abstract]

Schedule of Debt [Table Text Block]

The following table summarizes our outstanding debt as of the dates indicated:

Notes Payable	Maturity	Stated Interest Rate			Balance as of June 30, 2016		Balance as of December 31, 2015
Subordinated Notes Payable- Mangrove acquisition	3/18/2018		3.50	%	$	6,060	$	-
Term Loan - Wells Fargo	3/31/2019		5.00	%		25,696		13,687
Total Notes Payable					$	31,756	$	13,687
Short-term notes payable, gross					$	5,187	$	1,031
Long-term notes payable, gross					$	26,569	$	12,656

Schedule of Debt And Debt Issuance Costs [Table Text Block]

The following table summarizes the debt issuance costs as of the dates indicated:

Notes Payable	Gross Notes Payable at June 30, 2016		Debt Issuance Costs			Net Notes Payable at June 30, 2016
Short-term notes payable	$	5,187	$	(286	)	$	4,901
Long-term notes payable		26,569		(495	)		26,074
Total Notes Payable	$	31,756	$	(781	)	$	30,975

Notes Payable	Gross Notes Payable at December 31, 2015		Debt Issuance Costs			Net Notes Payable at December 31, 2015
Short-term notes payable	$	1,031	$	(122	)	$	909
Long-term notes payable		12,656		(272	)		12,384
Total Notes Payable	$	13,687	$	(394	)	$	13,293

Schedule of Maturities of Long-term Debt [Table Text Block]

The following table summarizes the future principal payments related to our outstanding debt:

Year Ended	Gross Amount
December 31, 2016	$	982
December 31, 2017		5,455
December 31, 2018		5,678
December 31, 2019		19,641
Gross Notes Payable	$	31,756

Schedule of Long-term Debt Instruments [Table Text Block]

Total Leverage Ratio	Base Rate Margin			LIBOR Rate Margin
≤ 2.75:1		3.50	%		4.50	%
> 2.75:1 but ≤ 3.25:1		4.00	%		5.00	%
≥ 3.25:1		4.50	%		5.50	%

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21475-112644

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6479336&loc=d3e64711-112823

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=64930739&loc=d3e28878-108400

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21538-112644

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21506-112644

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28541-108399

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=64930785&loc=d3e28551-108399

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21521-112644

+ Details

NOTE 8 - OTHER COMPREHENSIVE LOSS (Tables)

6 Months Ended

Jun. 30, 2016

Disclosure Text Block [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]

The following table presents the changes in each component of accumulated other comprehensive income (loss), net of tax:

	Foreign Currency Items			Accumulated Other Comprehensive Income (Loss) Items
Beginning balance, December 31, 2015	$	(78	)	$	(78	)
Other comprehensive income before reclassifications		116			116
Amounts reclassified from accumulated other comprehensive income (loss)		—			—
Net current-period other comprehensive income		116			116
Ending balance, June 30, 2016	$	38		$	38

NOTE 9 - NET LOSS PER SHARE (Tables)

6 Months Ended

Jun. 30, 2016

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]

The following table sets forth the computation of basic and diluted net income (loss) per common share for the three and six months ended June 30, 2016 and 2015:

	For the Three Months				For the Six Months
	Ended June 30,				Ended June 30,
	2016		2015		2016			2015
Net income (loss)	$	136	$	95	$	(1,418	)	$	(388	)

Weighted-average shares of common stock outstanding		6,294,000		6,066,000		6,292,000			6,061,000
Dilutive effect of employee stock options		135,000		165,000		-			-
Weighted average shares for diluted net income (loss) per share		6,429,000		6,231,000		6,292,000			6,061,000
Basic net income (loss) per share	$	0.02	$	0.02	$	(0.23	)	$	(0.06	)
Diluted net income (loss) per share	$	0.02	$	0.02	$	(0.23	)	$	(0.06	)

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015	Jun. 30, 2015	Dec. 31, 2014
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash and Cash Equivalents, at Carrying Value	$ 283	$ 1,158	$ 213	$ 320
Wells Fargo Bank, N.A. [Member] \| Line of Credit [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Line of Credit Facility, Remaining Borrowing Capacity	$ 3,000

NOTE 3 - FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended			12 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jul. 01, 2016	Jun. 30, 2016	Jun. 30, 2015	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2015
NOTE 3 - FAIR VALUE MEASUREMENTS (Details) [Line Items]
Revenues	$ 9,664	$ 7,159		$ 16,386	$ 13,491
Client Fund Obligations, Current	$ 24,525			$ 24,525				$ 0
Scenario, Forecast [Member]
NOTE 3 - FAIR VALUE MEASUREMENTS (Details) [Line Items]
Revenues			$ 650			$ 3,925	$ 2,203

NOTE 3 - FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Assets:
Cash and Cash Equivalents	$ 283	$ 1,158
Total Assets	283	1,158
Liabilities:
Contingent consideration	173	173
Total Liabilities	173	173
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and Cash Equivalents	283	1,158
Total Assets	283	1,158
Liabilities:
Contingent consideration	0	0
Total Liabilities	0	0
Fair Value, Inputs, Level 2 [Member]
Assets:
Cash and Cash Equivalents	0	0
Total Assets	0	0
Liabilities:
Contingent consideration	0	0
Total Liabilities	0	0
Fair Value, Inputs, Level 3 [Member]
Assets:
Cash and Cash Equivalents	0	0
Total Assets	0	0
Liabilities:
Contingent consideration	173	173
Total Liabilities	$ 173	$ 173

NOTE 3 - FAIR VALUE MEASUREMENTS (Details) - Schedule of Business Acquisitions by Acquisition, Contingent Consideration - Fair Value, Inputs, Level 3 [Member] $ in Thousands	6 Months Ended
	Jun. 30, 2016 USD ($)
Business Acquisition, Contingent Consideration [Line Items]
Contingent Consideration Balance	$ 173
Change in fair value of contingent consideration	0
Contingent Consideration Balance	$ 173

NOTE 4 - ACQUISITIONS (Details) - USD ($) $ in Thousands	1 Months Ended
NOTE 4 - ACQUISITIONS (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Jun. 30, 2016
Mangrove Employer Services, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross	$ 11,348
Debt Instrument, Face Amount	$ 6,000
Debt Instrument, Interest Rate, Stated Percentage	3.50%
Debt Instrument, Payment Terms	first installment of principal due in March 2017 and the second installment of principal due in March 2018
Debt Instrument, Maturity Date, Description	March 2018
Business Acquisition, Transaction Costs	$ 706
Mangrove COBRASource, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Consideration Transferred	1,036
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	8,700	$ 8,700
Customer Relationships [Member] \| Mangrove COBRASource, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	$ 1,200
Fair Value Inputs, Discount Rate	18.10%
Developed Technology Rights [Member] \| Mangrove COBRASource, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	$ 6,900
Fair Value Inputs, Discount Rate	18.10%
Trade Names [Member] \| Mangrove COBRASource, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill	$ 600
Trade Names [Member] \| Mangrove COBRASource, Inc. [Member] \| Payroll Division [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Fair Value Inputs, Discount Rate	1.20%
Trade Names [Member] \| Mangrove COBRASource, Inc. [Member] \| Benefits Administration Services [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Fair Value Inputs, Discount Rate	0.50%

NOTE 4 - ACQUISITIONS (Details) - Schedule of Recognized Identified Assets Acquired and Liabilities Assumed - USD ($) $ in Thousands	Jun. 30, 2016	Mar. 31, 2016	Dec. 31, 2015
Assets acquired
Goodwill	$ 26,265		$ 17,436
Mangrove COBRASource, Inc. [Member]
Assets acquired
Accounts receivable	523
Funds held for clients	16,419
Fixed assets	258
Other assets	28
Goodwill	8,837
Intangibles	8,700	$ 8,700
Total assets acquired	34,765
Liabilities assumed
Accounts payable	64
Accrued other liabilities	282
Client fund obligations	16,419
Total liabilities assumed	16,765
Net assets acquired	$ 18,000

NOTE 4 - ACQUISITIONS (Details) - Schedule of Business Acquisition, Pro Forma Information - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Schedule of Business Acquisition, Pro Forma Information [Abstract]
Revenues	$ 9,664	$ 8,959	$ 18,514	$ 17,375
Net	$ 136	$ (493)	$ (596)	$ (1,200)
Net income (loss) per common share:
Basic and diluted (in Dollars per share)	$ 0.02	$ (0.08)	$ (0.09)	$ (0.20)
Weighted average shares outstanding:
Basic and diluted (in Shares)			6,292	6,061
Weighted average shares outstanding:
Basic (in Shares)	6,294	6,066
Diluted (in Shares)	6,429	6,231

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) [Line Items]
Finite-Lived Intangible Assets, Amortization Method			straight-line method
Amortization of Intangible Assets	$ 626	$ 504	$ 1,003	$ 1,009
Cost of Goods Sold, Amortization	$ 106	$ 106	$ 213	$ 212
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 INTANGIBLE ASSETS (Details) - Schedule of Goodwill $ in Thousands	6 Months Ended
	Jun. 30, 2016 USD ($)
Goodwill [Line Items]
Goodwill, Balance	$ 17,436
Foreign exchange adjustments to goodwill	(8)
Goodwill, Balance	26,265
Mangrove COBRASource, Inc. [Member]
Goodwill [Line Items]
Goodwill recognized upon acquisition of Mangrove	8,837
Goodwill, Balance	$ 8,837

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	14 years 219 days	7 years 109 days
Intangible Asset, Gross	$ 27,302	$ 18,602
Accumulated Amortization	(13,792)	(12,576)
Intangible Asset, Net	$ 13,510	$ 6,026
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	12 years 255 days	7 years 219 days
Intangible Asset, Gross	$ 10,915	$ 4,015
Accumulated Amortization	(2,702)	(2,208)
Intangible Asset, Net	$ 8,213	$ 1,807
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	7 years 109 days	7 years 73 days
Intangible Asset, Gross	$ 14,011	$ 12,811
Accumulated Amortization	(9,599)	(8,959)
Intangible Asset, Net	$ 4,412	$ 3,852
Reseller Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	7 years	7 years
Intangible Asset, Gross	$ 853	$ 853
Accumulated Amortization	(579)	(518)
Intangible Asset, Net	$ 274	$ 335
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	14 years 6 months	5 years
Intangible Asset, Gross	$ 1,294	$ 694
Accumulated Amortization	(684)	(669)
Intangible Asset, Net	$ 610	$ 25
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period	2 years	2 years
Intangible Asset, Gross	$ 229	$ 229
Accumulated Amortization	(228)	(222)
Intangible Asset, Net	$ 1	$ 7

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Expected Amortization Expense - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Schedule of Expected Amortization Expense [Abstract]
2016	$ 1,130
2017	2,245
2018	1,897
2019	1,264
2020	698
Thereafter	6,276
	$ 13,510	$ 6,026

NOTE 6 - NOTES PAYABLE (Details) - USD ($) $ in Thousands	1 Months Ended		6 Months Ended
NOTE 6 - NOTES PAYABLE (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Mar. 31, 2014	Jun. 30, 2016
Mangrove Employer Services, Inc. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	$ 6,000
Debt Instrument, Maturity Date, Description	March 2018
Payments to Acquire Businesses, Gross	$ 11,348
Debt Instrument, Interest Rate, Stated Percentage	3.50%
Wells Fargo Bank, N.A. [Member] \| Notes Payable to Banks [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount		$ 15,000
Debt Instrument, Maturity Date, Description		March 2019
Line of Credit Facility, Covenant Terms	We have now agreed to a leverage ratio not to exceed 5.00:1 at March 31, 2016, stepping down to 2.25:1 at December 31, 2018.
Debt Instrument, Interest Rate, Stated Percentage			5.00%
Wells Fargo Bank, N.A. [Member] \| Line of Credit [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Interest Rate Description		the term loan to finance the repayment of all amounts outstanding under our loan agreement with Deerpath and the payment of certain fees, cost and expenses related to the Credit Agreement.
Line of Credit Facility, Maximum Borrowing Capacity		$ 3,000
Line of Credit Facility, Remaining Borrowing Capacity			$ 3,000
Debt Instrument, Covenant Description		Under the Credit Agreement, we were required to maintain a fixed charge coverage ratio of not less than 1.5 to 1.0 beginning with the quarter ended June 30, 2014 and each calendar quarter thereafter, and a leverage ratio of not greater than 3.5 to 1.0 beginning with the quarter ended June 30, 2014 with the levels stepping down thereafter. We amended the Credit Agreement in August 2014, March 2015 and November 2015. The August 2014 amendment revised the leverage ratio beginning with the quarter ended September 30, 2014 to a leverage ratio of not greater than 3.6 to 1.0 with the levels stepping down thereafter. The March 2015 amendment authorized us to optionally prepay, subject to specified conditions, the Subordinated Note Payable to Roomtag and revised the leverage ratio beginning with the quarter ended March 31, 2015 to a leverage ratio of not greater than 3.5 to 1.0 with the levels stepping down thereafter. The November 2015 amendment increased the applicable margin relative to the LIBOR rate upon which we compute the interest payable. We agreed that if our leverage ratio is (a) less than or equal to 2.25:1, (b) greater than 2.25:1 but less than or equal to 2.75:1, (c) greater than 2.75:1 but less than or equal to 3.25:1 or (d) greater than 3.25:1, the applicable margin relative to the LIBOR rate would be 3.00, 3.50, 4.00 or 4.50 percentage points, respectively. We further agreed that until the leverage ratio testing period ending September 30, 2016, we will pay interest based on the 4.50 percentage point margin level.
Wells Fargo Bank, N.A. [Member] \| Roomtag, LLC Acquisition [Member] \| Notes Payable to Banks [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Long-term Line of Credit			0
Line of Credit Facility, Remaining Borrowing Capacity			$ 3,000
Wells Fargo Bank, N.A. [Member] \| Line of Credit [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Debt Default, Description of Violation or Event of Default		The Credit Agreement contains customary events of default, including, among others, payment defaults, covenant defaults, judgment defaults, bankruptcy and insolvency events, cross defaults to certain indebtedness, incorrect representations or warranties, and change of control.
Debt Instrument, Collateral		Under the Guaranty and Security Agreement, we and each of our wholly-owned active subsidiaries have guaranteed all obligations under the Credit Agreement and granted a security interest in substantially all of our and our subsidiaries’ assets.
Line of Credit Facility, Maximum Borrowing Capacity	$ 29,188
Line of Credit Facility, Increase (Decrease), Net	12,500
Debt Instrument, Covenant Compliance			The Credit Agreement contains customary affirmative and negative covenants, including, among others, limitations with respect to debt, liens, fundamental changes, sale of assets, prepayment of debt, investments, dividends and transactions with affiliates.The outstanding principal amount of the term loan is payable as follows:· $491 on June 30, 2016 and the last day of each fiscal quarter thereafter up to March 31, 2017; and· $655 on June 30, 2017 and the last day of each fiscal quarter thereafter, with a final payment of the remaining balance due on March 31, 2019As of June 30, 2016, 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 as we expect to generate from the ordinary course of operations over the next twelve months.
First Installment of Principal [Member] \| Mangrove Employer Services, Inc. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Periodic Payment	3,000
Second Installment of Principal [Member] \| Mangrove Employer Services, Inc. [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Periodic Payment	$ 3,000

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2016	Dec. 31, 2015
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Balance	$ 31,756	$ 13,687
Short-term notes payable, gross	5,187	1,031
Long-term notes payable, gross	$ 26,569	12,656
Mangrove COBRASource, Inc. [Member] \| Notes Payable, Other Payables [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	Mar. 18, 2018
Stated Interest Rate	3.50%
Balance	$ 6,060	0
Wells Fargo Bank, N.A. [Member] \| Notes Payable to Banks [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	Mar. 31, 2019
Stated Interest Rate	5.00%
Balance	$ 25,696	$ 13,687

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt And Debt Issuance Costs - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Schedule of Debt And Debt Issuance Costs [Abstract]
Short-term notes payable	$ 5,187	$ 1,031
Short-term notes payable	(286)	(122)
Short-term notes payable	4,901	909
Long-term notes payable	26,569	12,656
Long-term notes payable	(495)	(272)
Long-term notes payable	26,074	12,384
Total Notes Payable	31,756	13,687
Total Notes Payable	(781)	(394)
Total Notes Payable	$ 30,975	$ 13,293

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Jun. 30, 2016	Dec. 31, 2015
Schedule of Maturities of Long-term Debt [Abstract]
December 31, 2016	$ 982
December 31, 2017	5,455
December 31, 2018	5,678
December 31, 2019	19,641
Gross Notes Payable	$ 31,756	$ 13,687

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Appicable Margin Rates	6 Months Ended
	Jun. 30, 2016
Base Rate [Member] \| Leverage Ratio Less Than or Equal To 2.75 To 1 [Member]
Debt Instrument [Line Items]
Base Rate Margin	3.50%
LIBOR Rate Margin	3.50%
Base Rate [Member] \| Leverage Ratio Greater Than 2.75 To 1 But Less Than or Equal To 3.25 To 1 [Member]
Debt Instrument [Line Items]
Base Rate Margin	4.00%
LIBOR Rate Margin	4.00%
Base Rate [Member] \| Leverage Ratio Greater Than or Equal To 3.25 To 1 [Member]
Debt Instrument [Line Items]
Base Rate Margin	4.50%
LIBOR Rate Margin	4.50%
London Interbank Offered Rate (LIBOR) [Member] \| Leverage Ratio Less Than or Equal To 2.75 To 1 [Member]
Debt Instrument [Line Items]
Base Rate Margin	4.50%
LIBOR Rate Margin	4.50%
London Interbank Offered Rate (LIBOR) [Member] \| Leverage Ratio Greater Than 2.75 To 1 But Less Than or Equal To 3.25 To 1 [Member]
Debt Instrument [Line Items]
Base Rate Margin	5.00%
LIBOR Rate Margin	5.00%
London Interbank Offered Rate (LIBOR) [Member] \| Leverage Ratio Greater Than or Equal To 3.25 To 1 [Member]
Debt Instrument [Line Items]
Base Rate Margin	5.50%
LIBOR Rate Margin	5.50%

NOTE 7 - SHARE BASED COMPENSATION (Details) $ in Thousands	3 Months Ended		6 Months Ended
NOTE 7 - SHARE BASED COMPENSATION (Details) $ in Thousands	Jun. 30, 2016 USD ($) shares	Jun. 30, 2015 USD ($)	Jun. 30, 2016 USD ($) shares	Jun. 30, 2015 USD ($) shares	Jun. 30, 2014 shares	May 31, 2014 shares
NOTE 7 - SHARE BASED COMPENSATION (Details) [Line Items]
Share-based Compensation (in Dollars) \| $	$ 67	$ 61	$ 106	$ 98
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			235,000	230,000
2009 Equity Plan [Member]
NOTE 7 - SHARE BASED COMPENSATION (Details) [Line Items]
Active Equity Plans			1
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant					1,400,000	1,200,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	549,000		549,000
Minimum [Member] \| 2009 Equity Plan [Member]
NOTE 7 - SHARE BASED COMPENSATION (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			5 years
Maximum [Member] \| 2009 Equity Plan [Member]
NOTE 7 - SHARE BASED COMPENSATION (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period			4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period			10 years

NOTE 8 - OTHER COMPREHENSIVE LOSS (Details) - Schedule of Accumulated Other Comprehensive Income (Loss) $ in Thousands	6 Months Ended
	Jun. 30, 2016 USD ($)
Schedule of Accumulated Other Comprehensive Income (Loss) [Abstract]
Beginning balance, December 31, 2015	$ (78)
Beginning balance, December 31, 2015	(78)
Other comprehensive income before reclassifications	116
Other comprehensive income before reclassifications	116
Amounts reclassified from accumulated other comprehensive income (loss)	0
Amounts reclassified from accumulated other comprehensive income (loss)	0
Net current-period other comprehensive income	116
Net current-period other comprehensive income	116
Ending balance, June 30, 2016	38
Ending balance, June 30, 2016	$ 38

NOTE 9 - NET LOSS PER SHARE (Details) - shares	6 Months Ended
NOTE 9 - NET LOSS PER SHARE (Details) - shares	Jun. 30, 2016	Jun. 30, 2015
Equity Option [Member]
NOTE 9 - NET LOSS PER SHARE (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	664,000	685,000

NOTE 9 - NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2016	Jun. 30, 2015	Jun. 30, 2016	Jun. 30, 2015
Components of Earnings Per Share, Basic and Diluted [Abstract]
Net income (loss) (in Dollars)	$ 136	$ 95	$ (1,418)	$ (388)
Weighted-average shares of common stock outstanding	6,294,000	6,066,000	6,292,000	6,061,000
Dilutive effect of employee stock options	135,000	165,000	0	0
Weighted average shares for diluted net income (loss) per share	6,429,000	6,231,000	6,292,000	6,061,000
Basic net income (loss) per share (in Dollars per share)	$ 0.02	$ 0.02	$ (0.23)	$ (0.06)
Diluted net income (loss) per share (in Dollars per share)	$ 0.02	$ 0.02	$ (0.23)	$ (0.06)