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Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 31, 2016	Mar. 15, 2017	Jun. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	ASURE SOFTWARE INC
Document Type	10-K
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		8,630,023
Entity Public Float			$ 22,651,860
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	Dec. 31, 2016
Document Fiscal Year Focus	2016
Document Fiscal Period Focus	FY

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current assets:
Cash and cash equivalents	$ 12,767	$ 1,158
Accounts and note receivable, net of allowance for doubtful accounts of $338 and $145 at December 31, 2016 and December 31, 2015, respectively	8,108	4,671
Inventory	487	784
Prepaid expenses and other current assets	1,256	1,072
Total current assets before funds held for clients	22,618	7,685
Funds held for clients	22,981	0
Total current assets	45,599	7,685
Property and equipment, net	1,878	2,212
Goodwill	26,259	17,436
Intangible assets, net	12,048	6,026
Other assets	39	458
Total assets	85,823	33,817
Current liabilities:
Current portion of notes payable	5,455	1,031
Accounts payable	1,576	2,670
Accrued compensation and benefits	1,192	715
Other accrued liabilities	936	713
Deferred revenue	9,252	10,803
Total current liabilities before client fund obligations	18,411	15,932
Client fund obligations	22,981	0
Total current liabilities	41,392	15,932
Long-term liabilities:
Deferred revenue	769	947
Notes payable, net of current portion and debt issuance cost	24,581	12,262
Other liabilities	835	958
Total long-term liabilities	26,185	14,167
Total liabilities	67,577	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; 8,901 and 6,674 shares issued, 8,517 and 6,290 shares outstanding at December 31, 2016 and December 31, 2015, respectively	89	67
Treasury stock at cost, 384 shares at December 31, 2016 and December 31, 2015	(5,017)	(5,017)
Additional paid-in capital	295,044	279,649
Accumulated deficit	(271,875)	(270,903)
Accumulated other comprehensive income (loss)	5	(78)
Total stockholders’ equity	18,246	3,718
Total liabilities and stockholders’ equity	$ 85,823	$ 33,817

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Allowance for doubtful accounts (in Dollars)	$ 338	$ 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	8,901	6,674
Common stock, shares outstanding	8,517	6,290
Treasury stock, shares	384	384

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Revenues:
Cloud revenue	$ 20,606	$ 13,628
Hardware revenue	3,795	3,300
Maintenance and support revenue	4,566	6,054
On premise software license revenue	2,218	856
Professional services revenue	4,357	3,068
Total revenues	35,542	26,906
Cost of Sales	8,117	7,340
Gross margin	27,425	19,566
Operating expenses
Selling, general and administrative	21,048	14,964
Research and development	2,897	3,053
Amortization of intangible assets	2,253	1,866
Total operating expenses	26,198	19,883
Income (loss) from operations	1,227	(317)
Other income (loss)
Interest income	10	22
Loss on lease termination	0	(110)
Loss on debt refinancing	0	(4)
Foreign currency gain (loss)	(8)	1
Interest expense and other	(2,012)	(1,109)
Interest expense - amortization of original issue discount (OID)	0	(21)
Total other loss, net	(2,010)	(1,221)
Loss from operations before income taxes	(783)	(1,538)
Income tax provision	(189)	(219)
Net loss	(972)	(1,757)
Other comprehensive income (loss):
Foreign currency translation gain	83	8
Other comprehensive loss	$ (889)	$ (1,749)
Basic and diluted net loss per share
Basic (in Dollars per share)	$ (0.15)	$ (0.28)
Diluted (in Dollars per share)	$ (0.15)	$ (0.28)
Weighted average basic and diluted shares
Basic (in Shares)	6,533,000	6,176,000
Diluted (in Shares)	6,533,000	6,176,000

CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Common Stock [Member]	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
BALANCE at Dec. 31, 2014	$ 64	$ (5,017)	$ 278,656	$ (269,146)	$ (86)	$ 4,471
BALANCE (in Shares) at Dec. 31, 2014	6,050,000
Share based compensation			409			409
Stock issued upon option exercise	$ 3		584			$ 587
Stock issued upon option exercise (in Shares)	240,000					240,000
Net loss				(1,757)		$ (1,757)
Other comprehensive income (loss)					8	8
BALANCE at Dec. 31, 2015	$ 67	(5,017)	279,649	(270,903)	(78)	3,718
BALANCE (in Shares) at Dec. 31, 2015	6,290,000
Share based compensation			226			226
Stock issued upon option exercise	$ 3		741			$ 744
Stock issued upon option exercise (in Shares)	278,000					278,000
Stock issued	$ 19		14,428			$ 14,447
Stock issued (in Shares)	1,949,000
Net loss				(972)		(972)
Other comprehensive income (loss)					83	83
BALANCE at Dec. 31, 2016	$ 89	$ (5,017)	$ 295,044	$ (271,875)	$ 5	$ 18,246
BALANCE (in Shares) at Dec. 31, 2016	8,517,000

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (972)	$ (1,757)
Adjustments to reconcile net loss to net cash provided by operations:
Depreciation and amortization	3,613	3,012
Provision for doubtful accounts	265	100
Share-based compensation	226	409
Loss on debt refinancing	0	4
Other	94	28
Changes in operating assets and liabilities:
Accounts and note receivable	(3,401)	524
Inventory	297	(615)
Prepaid expenses and other assets	233	(527)
Accounts payable	(1,104)	1,120
Accrued expenses and other long-term obligations	466	422
Deferred revenue	(1,729)	635
Net cash provided by operating activities	(2,012)	3,355
CASH FLOWS FROM INVESTING ACTIVITIES:
Acquisitions net of cash acquired	(12,000)	0
Purchases of property and equipment	(436)	(1,406)
Disposals of property and equipment	0	18
Collection of note receivable	223	0
Net change in funds held for clients	(6,562)	0
Net cash used in investing activities	(18,775)	(1,388)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from notes payable	18,413	5,300
Payments on notes payable	(7,233)	(6,765)
Payments on amendment of senior notes payable	0	(75)
Debt financing fees	(438)	0
Payments on capital leases	(197)	(190)
Net proceeds from issuance of stock	15,192	587
Net change in client fund obligations	6,562	0
Net cash used in financing activities	32,299	(1,143)
Effect of foreign exchange rates	97	14
Net increase in cash and cash equivalents	11,609	838
Cash and cash equivalents at beginning of period	1,158	320
Cash and cash equivalents at end of period	12,767	1,158
Cash paid for:
Interest	1,415	995
Non-cash Investing and Financing Activities:
Note receivable from customer	0	601
Subordinated notes payable- Mangrove acquisition	6,000	0
Accrued purchases of property and equipment	$ 0	$ 17

NOTE 1 - THE COMPANY	12 Months Ended
NOTE 1 - THE COMPANY	Dec. 31, 2016
Disclosure Text Block [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	NOTE 1 - THE COMPANY Asure Software, Inc., a Delaware corporation incorporated in 1985, 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; Tampa, Florida; Traverse City, Michigan and London, United Kingdom.

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES

BASIS OF PRESENTATION

Asure has prepared its consolidated financial statements in accordance with U.S. generally accepted accounting principles and has included the accounts of its wholly owned subsidiaries. We have eliminated all significant intercompany transactions and balances in consolidation. Asure has made certain reclassifications to the prior year’s financial statements to conform to the current year presentation.

SEGMENTS

The chief operating decision maker is Asure’s Chief Executive Officer who reviews financial information presented on a company-wide basis. Accordingly, in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) 280, Asure determined that it has a single reporting segment and operating unit structure.

USE OF ESTIMATES

Preparation of the consolidated financial statements in conformity with U.S. generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at fiscal year end and the reported amounts of revenues and expenses during the fiscal year. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, useful lives of fixed assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. Asure bases its estimates on historical experience and on various other assumptions its management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. Additionally, the actual amounts could differ from the estimates made. Management periodically evaluates estimates used in the preparation of the financial statements for continued reasonableness. Asure makes appropriate adjustments, if any, to the estimates used prospectively based upon such periodic evaluation.

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 December 31, 2016, we were not party to any pending legal proceedings.

LIQUIDITY

As of December 31, 2016, Asure’s principal sources of liquidity consisted of approximately $12,767 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. Cash and cash equivalents were $1,158 at December 31, 2015.

In December 2016, we completed an underwritten public offering of 1,949,250 shares of common stock at the public offering price of $8.00 per share, which includes 254,250 shares sold pursuant to the underwriters’ full exercise of their over-allotment option. Our net proceeds, after deducting the underwriting discounts and commissions and other estimated offering expenses, were approximately $14,400. We intend to use the net proceeds received from the offering for general corporate purposes. We may also use a portion of the net proceeds to acquire or invest in complementary businesses, assets or technologies. We subsequently used a portion of the proceeds to reduce approximately $3.0 million of our secured subordinated indebtedness payable in connection with the 2016 acquisition of Mangrove and for the three acquisitions we closed in January 2017, as discussed in Note 14- Subsequent Events.

Our Wells Fargo Credit Agreement was amended in March 2015 to authorize us to optionally prepay, subject to specified conditions, the Subordinated Note Payable to Roomtag and to revise 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. We also amended the Credit Agreement in November 2015. 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 ended September 30, 2016, we will pay interest based on the 4.50 percentage point margin level.

We amended our Credit Agreement in March 2016. Under this amendment, we expanded our overall credit facility by $12,500 to $29,188. This includes a $26,188 term facility which is due on March 21, 2019 and a $3,000 revolving credit facility. The amendment also changed 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 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.

The amendment also changed 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.

As of December 31, 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 the available cash on hand or as we expect to be generated from the ordinary course of operations over the next twelve months from the issuance of the consolidated financial statements.

Management is focused on growing our existing product offering, as well as our customer base, to increase our recurring revenues. We have made and will continue to explore additional strategic acquisitions. We expect to fund any future acquisitions with equity, available cash, future cash from operations, or debt from outside sources.

We cannot assure that we can grow our cash balances or limit our cash consumption and thus maintain sufficient cash balances for our planned operations or future acquisitions. Future business demands may lead to cash utilization at levels greater than recently experienced. We may need to raise additional capital in the future. However, we cannot assure that we will be able to raise additional capital on acceptable terms, or at all. Subject to the foregoing, management believes that we have sufficient capital and liquidity to fund and cultivate the growth of our current and future operations for at least the next twelve months from the issuance of the consolidated financial statements and to maintain compliance with the terms of our debt agreements and related covenants or to obtain compliance through debt repayments made with the available cash on hand or anticipated for receipt in the ordinary course of operations.

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.

FUNDS HELD FOR CLIENTS

Funds held for clients represent assets that, based upon the Company’s intent, are restricted for use solely for the purposes of satisfying the obligations to remit funds relating to the Company’s payroll and payroll tax filing services, which are classified as client fund obligations on our Consolidated Balance Sheets. Funds held for clients are held in demand deposit accounts at major financial institutions and are classified as a current asset on our Consolidated Balance Sheets since these funds are held solely for the purposes of satisfying the client fund obligations.

Client fund obligations represent the Company’s contractual obligations to remit funds to satisfy clients’ payroll and tax payment obligations and are recorded on the Consolidated Balance Sheets at the time that the Company impounds funds from clients. The client fund obligations represent liabilities that will be repaid within one year of the balance sheet date. The Company has reported client fund obligations as a current liability on the Consolidated Balance Sheets totaling $22,981 and $0 as of December 31, 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 Statements of Consolidated Cash Flows. The Company has reported cash flows related to client fund investments with original maturities of ninety days or less on a net basis within the net increase in restricted cash and cash equivalents and other restricted assets held to satisfy client fund obligations in the investing section of the Statements of Consolidated Cash Flows. The Company has reported cash flows related to cash received from and paid on behalf of clients on a net basis within the net increase in client fund obligations in the financing activities section of the Statements of Consolidated Cash Flows.

FAIR VALUE OF FINANCIAL INSTRUMENTS

We apply the authoritative guidance on fair value measurements for financial assets and liabilities that are measured at fair value on a recurring basis, and non-financial assets and liabilities such as goodwill, intangible assets and property and equipment that are measured at fair value on a non-recurring basis.

CONCENTRATION OF CREDIT RISK

We grant credit to customers in the ordinary course of business. We limit concentrations of credit risk related to our trade accounts receivable due to our large number of customers, including third-party resellers, and their dispersion across several industries and geographic areas. We perform ongoing credit evaluations of our customers and maintain reserves for potential credit losses. We require advanced payments or secured transactions when deemed necessary.

Asure reviews potential customers’ credit ratings to evaluate customers’ ability to pay an obligation within the payment term, which is usually net thirty days. If we receive reasonable assurance of payment and know of no barriers to legally enforce the payment obligation, we may extend credit to customers. We place accounts on “Credit Hold” if a placed order exceeds the credit limit or sooner if circumstances warrant. We follow our credit policy consistently and routinely monitor our delinquent accounts for indications of uncollectability.

ALLOWANCE FOR DOUBTFUL ACCOUNTS

Asure maintains an allowance for doubtful accounts at an amount we estimate to be sufficient to provide adequate protection against losses resulting from extending credit to our customers. We base this allowance, in the aggregate, on historical collection experience, age of receivables and general economic conditions. The allowance for doubtful accounts also considers the need for specific customer reserves based on the customer’s payment experience, credit-worthiness and age of receivable balances. Asure’s bad debts have not been material and have been within management expectations.

The following table summarizes the annual changes in our allowance for doubtful accounts:

Balance at December 31, 2014	$	120
Provision for doubtful accounts receivable		100
Write-off of uncollectible accounts receivable		(75	)
Balance at December 31, 2015	$	145
Provision for doubtful accounts receivable		265
Write-off of uncollectible accounts receivable		(72	)
Balance at December 31, 2016	$	338

INVENTORY

Inventory consists of finished goods and is stated at the lower of cost or market, cost being determined using the first-in, first-out method. Inventory includes purchased LCD panels and a full range of biometric and card recognition clocks that we sell as part of our workforce and workspace management solutions. We routinely assess our on-hand inventory for timely identification and measurement of obsolete, slow-moving or otherwise impaired inventory.

PROPERTY AND EQUIPMENT

We record property and equipment, including software, furniture and equipment, at cost less accumulated depreciation. We record depreciation using the straight-line method over the estimated economic useful lives of the assets, which range from two to five years. Property and equipment also includes leasehold improvements and capital leases which we record at cost less accumulated amortization. We record amortization of leasehold improvements and capital leases using the straight-line method over the shorter of the lease term or over the life of the respective assets, as applicable. We recognize gains or losses related to retirements or disposition of fixed assets in the period incurred. We expense repair and maintenance costs as incurred. We periodically review the estimated economic useful lives of our property and equipment and make adjustments, if necessary, according to the latest information available.

BUSINESS COMBINATIONS

Asure has accounted for our acquisitions using the acquisition method of accounting based on ASC 805—Business Combinations, which requires recognition and measurement of all identifiable assets acquired and liabilities assumed at their full fair value as of the date we obtain control. We have determined the fair value of assets acquired and liabilities assumed based upon our estimates of the fair values of assets acquired and liabilities assumed in the acquisitions. Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired. While we have used our best estimates and assumptions to measure the fair value of the identifiable assets acquired and liabilities assumed at the acquisition date, our estimates are inherently uncertain and subject to refinement. As a result, during the measurement period, not to exceed one year from the date of acquisition, any changes in the estimated fair values of the net assets recorded for the acquisitions will result in an adjustment to goodwill. Upon the conclusion of the measurement period or final determination of the values of assets acquired or liabilities assumed, whichever comes first, we record any subsequent adjustments to our consolidated statements of comprehensive loss.

GOODWILL AND OTHER INTANGIBLE ASSETS

Goodwill represents the excess of the purchase price in a business combination over the fair value of net tangible and intangible assets acquired in a business combination. We test goodwill for impairment on an annual basis in the fourth fiscal quarter of each year, and between annual tests if indicators of potential impairment exist, by first assessing qualitative factors to determine whether it is necessary to perform the two-step goodwill impairment test. If determined to be necessary, the two-step impairment test should be used to identify any potential impairment and measure an impairment loss, if any. Step one of the impairment test consists of comparing the fair value of the reporting unit with the aggregate carrying value, including goodwill. If the carrying value of a reporting unit exceeds the reporting unit’s fair value, step two must be performed to determine the amount, if any, of the goodwill impairment. We tested goodwill using the qualitative factors during 2016 and 2015. There has been no impairment of goodwill for the periods presented. See Notes 4 and 5 for additional information regarding goodwill. We amortize intangible assets not considered to have an indefinite useful life using the straight-line method over their useful lives. We currently amortize our acquired intangible assets with definite lives over periods ranging from one to nine years. Each reporting period, we evaluate the estimated remaining useful life of intangible assets and assess whether events or changes in circumstances warrant a revision to the remaining period of amortization or indicate that impairment exists. We have not identified any impairments of finite-lived intangible assets during any of the periods presented. See Note 5 – Goodwill and Other Intangible Assets for additional information regarding intangible assets.

IMPAIRMENT OF LONG-LIVED ASSETS

In accordance with ASC 350, Asure reviews and evaluates our long-lived assets for impairment whenever events or changes in circumstances indicate that we may not recover their net book value. When such factors and circumstances exist, we compare the assets’ carrying amounts against the estimated undiscounted cash flows to be generated by those assets over their estimated useful lives. If the carrying amounts are greater than the undiscounted cash flows, we estimate the fair values of those assets by discounting the projected cash flows. We record any excess of the carrying amounts over the fair values as impairments in that fiscal period. We have identified no impairment of long-lived assets during any of the periods presented.

ORIGINAL ISSUE DISCOUNTS

We recognize original issue discounts, when incurred on the issuance of debt, as a reduction of the current loan obligations that we amortize to interest expense over the life of the related indebtedness using the effective interest rate method. We record the amortization as interest expense – amortization of OID in the Consolidated Statements of Comprehensive Loss. At the time of any repurchases or retirements of related debt, we will write off the remaining amount of net original issue discounts and include them in the calculation of gain/(loss) on retirement in the consolidated statements of comprehensive loss.

REVENUE RECOGNITION

Our revenues consist of software-as-a-service (“SaaS”) offerings, time-based software subscriptions, and perpetual software license sale arrangements that also, typically, include hardware, maintenance/support and professional services elements. We recognize revenue when persuasive evidence of an arrangement exists, delivery has occurred, the fee is fixed or determinable and collectability is probable. Software and software-related elements are recognized in accordance with ASC 985-605 Software Revenue Recognition. We recognized non-software revenue elements in accordance with ASC 605-25 Revenue Recognition Multiple-Element Arrangements. Since we currently offer our software solutions under either a perpetual license, time-based subscription or SaaS model, revenue recognition timing varies based on which form of software rights the customer purchases.

SaaS arrangements and time-based software subscriptions typically have an initial term ranging from one to three years and are renewable on an annual basis. A typical SaaS arrangement will also include hardware, setup and implementation services. We allocate the value of the SaaS arrangement to each separate unit of accounting based on vendor-specific objective evidence (“VSOE”) of selling price, when it exists, third-party evidence of selling price for like services or best estimated selling price. Revenue allocated to the SaaS/software subscription element is recognized ratably over the non-cancellable term of the SaaS/subscription service. We recognize revenue allocated to other units of accounting included in the arrangement as outlined in the paragraphs below.

We typically sell perpetual software licenses in multiple-element arrangements that include hardware, maintenance/support and professional services. We generally recognize software license revenues, determined under the residual method, on the date we deliver the product to the customer if VSOE of fair value exists for all undelivered elements of the software arrangement. If VSOE of fair value does not exist for an undelivered element, we defer the entire software arrangement and recognize it ratably over the remaining non-cancellable maintenance term after we have delivered all other undelivered elements. We base VSOE of fair value for our maintenance, training and installation services on the prices charged for these services when sold separately. We recognize revenue allocated to hardware, maintenance and services elements included in the arrangement as outlined below.

Hardware devices sold to customers (typically time clock, LCD panel and other peripheral devices) are not essential to the functionality of the software and as such we treat them as non-software elements for revenue recognition purposes. We recognize hardware revenue when title passes to the customer, typically the date we ship the hardware. If we sell hardware under a hardware-as-a-service (“HaaS”) arrangement, title to the hardware remains with Asure and we recognize hardware usage revenue ratably over the non-cancellable term of the hardware service delivery, typically one year.

Our professional services offerings which typically include data migration, set up, training, and implementation services are also not essential to the functionality of our products, as third parties or customers themselves can perform these services. Set up and implementation services typically occur at the start of the software arrangement while certain other professional services, depending on the nature of the services and customer requirements, may occur several months later. We can reasonably estimate professional services performed for a fixed fee and recognize this on a proportional performance basis. We recognize revenue for professional services engagements billed on a time and materials basis as we deliver the services. We recognize revenues on all other professional services engagements upon the earlier of the completion of the services deliverable or the expiration of the customer’s right to receive the service.

We recognize maintenance/support revenues ratably over the non-cancellable term of the support agreement. Initial maintenance/support terms are typically one to three years and are renewable on an annual basis.

We do not recognize revenue for agreements with rights of return, refundable fees, cancellation rights or substantive acceptance clauses until these return, refund or cancellation rights have expired or acceptance has occurred. Our arrangements with resellers do not allow for any rights of return.

Deferred revenue includes amounts received from customers in excess of revenue recognized, and is comprised of deferred maintenance, service and other revenue. We recognize deferred revenues when we complete the service and over the terms of the arrangements, primarily ranging from one to three years.

ADVERTISING COSTS

We expense advertising costs as we incur them. Advertising expenses were $109 and $42 for 2016 and 2015, respectively. We recorded these expenses as part of sales and marketing expenses on our Consolidated Statements of Comprehensive Loss.

LEASE OBLIGATIONS

Asure recognizes its lease obligations with scheduled rent increases over the term of the lease on a straight-line basis. Accordingly, we charge the total amount of base rentals over the term of our leases to expense on a straight-line method, recording the amount of rental expense in excess of lease payments as a deferred rent liability. As of December 31, 2016 and 2015, we had no deferred rent liabilities. We also recognize capital lease obligations and record the underlying assets and liabilities on our Consolidated Balance Sheets. As of December 31, 2016 and 2015, Asure had $163 and $327 in capital lease obligations, respectively.

FOREIGN CURRENCY TRANSLATION

We measure the financial statements of our foreign subsidiaries using the local currency as the functional currency. Accordingly, we translate the assets and liabilities of these foreign subsidiaries at current exchange rates at each balance sheet date. We record translation adjustments arising from the translation of net assets located outside of the United States into United States dollars in accumulated other comprehensive loss as a separate component of stockholders’ equity. We translate income and expenses from the foreign subsidiaries using monthly average exchange rates. We include net gains and losses resulting from foreign exchange transactions in other income and expenses, which were not significant in 2016 and 2015.

INCOME TAXES

We account for income taxes using the liability method under ASC 740, Accounting for Income Taxes, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events included in the financial statements. Under the liability method, we determine deferred tax assets and liabilities based on the difference between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect in the years in which we expect the differences to reverse. We reduce deferred tax assets by a valuation allowance when it is more likely than not that we will not realize some component or all of the deferred tax assets.

SHARE BASED COMPENSATION

We adopted Statement ASC 718 effective August 1, 2005, using the modified prospective application transition method. The modified prospective application method requires that companies recognize compensation expense on stock-based payment awards that are modified, repurchased or cancelled after the effective date. We estimate the fair value of each award granted from our stock option plan at the date of grant using the Black-Scholes option pricing model. During 2016 and 2015, we granted 454,000 and 257,000 stock options, respectively.

As of December 31, 2016, we expect to recognize $338 of unrecognized compensation costs related to non-vested option grants over the course of the following three years.

We issued 278,000 shares of common stock related to exercises of stock options granted from our stock option plan for 2016 and 240,000 shares in 2015.

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 collectability, 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, ASU 2016-12 and ASU 2016-20 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 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 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. The Company plans to adopt this standard in the first quarter of fiscal year 2017 prospectively and does not expect a material effect on its 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.

In August 2016, the FASB issued ASU 2016-15, “Statement of Cash Flows (Topic 230) Classification of Certain Cash Receipts and Cash Payments” which eliminates the diversity in practice related to eight cash flow classification issues. This ASU is effective for on January 1, 2018 with early adoption permitted. We believe its adoption will not significantly impact our consolidated financial statements.

In January 2017, the FASB issued ASU 2017-04, “Simplifying the Test for Goodwill Impairment (Topic 350)”, which eliminates Step 2 from the goodwill impairment test. ASU 2017-04 is effective for annual and interim periods in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed after January 1, 2017 and should be applied prospectively. We plan to adopt this standard in the first quarter of fiscal year 2017 and do not expect a material impact on our consolidated financial statements.

In March 2016 the FASB issued ASU No. 2016-09, “Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting”, which will reduce complexity in accounting standards related to share-based payment transactions, including, among others, (1) accounting for income taxes, (2) classification of excess tax benefits on the statement of cash flow, (3) forfeitures, and (4) statutory tax withholding requirements. The ASU is effective for annual reporting periods beginning on or after December 15, 2016, and interim periods within those annual periods. The Company will adopt the amendments as of January 1, 2017, and the Company is currently evaluating the full impact of these amendments.

In January 2017, the FASB issued ASU No. 2017-01, “Business Combinations (Topic 806): Clarifying the Definition of a Business”, which provides guidance in evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. The definition of a business affects many areas of accounting, including acquisitions, disposals, goodwill, and consolidation. The guidance is effective for public companies for fiscal years beginning after December 15, 2017, including interim periods within those periods, with early adoption permitted under certain circumstances. We are currently evaluating the effects and timing of the adoption of ASU 2017-01.

NOTE 3 - FAIR VALUE MEASUREMENTS

12 Months Ended

Dec. 31, 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 December 31, 2016 and December 31, 2015, respectively:

				Fair Value Measure at December 31, 2016
	Total			Quoted			Significant
	Carrying			Prices			Other			Significant
	Value at			in Active			Observable			Unobservable
	December 31,			Market			Inputs			Inputs
Description	2016			(Level 1)			(Level 2)			(Level 3)
Assets:
Cash and cash equivalents		$	12,767		$	12,767		$	-		$	-
Total		$	12,767		$	12,767		$	-		$	-

				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 Consolidated Statements of Comprehensive Income (Loss).

Contingent consideration is valued using a multi-scenario discounted cash flow method. The assumptions used in preparing the discounted cash flow method include estimates for outcomes if milestone goals are achieved and the probability of achieving each outcome. Management estimates probabilities and then applies them to management’s conservative case forecast, most likely case forecast and optimistic case forecast with the various scenarios. The Company retained a third party expert to assist in determining the value of the contingent consideration as of December 31, 2016 and 2015.

As of December 31, 2016, the third party expert determined the value of the contingent consideration for the FotoPunch acquisition was zero. The valuation of the contingent consideration was based on a Monte Carlo simulation model for fiscal 2017 to 2018. Management provided revenue projections (an unobservable input) of $228 and $251 for fiscal 2017 and fiscal 2018, respectively. As of December 31, 2015, the contingent consideration was valued at $173 and was based on a Monte Carlo simulation model for fiscal 2016 to 2018, with fiscal 2016 being a partial year from January 1, 2016 to September 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 following table summarizes the annual changes in our contingent consideration:

Balance at December 31, 2014	$	327
Adjustment to purchase accounting		(65	)
Change in fair value of earnout		(89	)
Balance at December 31, 2015	$	173
Change in fair value of earnout		(173	)
Balance at December 31, 2016	$	-

Changes to the estimated fair value of contingent consideration were primarily due to revisions to the Company’s expectations of earn-out achievement.

Other Financial Assets and Liabilities

Financial assets and liabilities with carrying amounts approximating fair value include cash and cash equivalents, trade accounts receivable, accounts payable, accrued expenses and other current liabilities. The carrying amount of these financial assets and liabilities approximates fair value because of their short maturities.

Our line of credit and notes payable, including current portion, as of December 31, 2016, had a carrying value of $30,036. This carrying value approximates fair value. The fair value is based on interest rates that are currently available to us for issuance of debt with similar terms and remaining maturities.

- 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

12 Months Ended

Dec. 31, 2016

Disclosure Text Block Supplement [Abstract]

Mergers, Acquisitions and Dispositions Disclosures [Text Block]

NOTE 4 - ACQUISITIONS

Subsequent to December 31, 2016, through stock and asset purchases, we closed three strategic acquisitions: Personnel Management Systems, Inc., a leading provider of outsourced HR solutions; Corporate Payroll, Inc. (Payroll Division), a leading provider of payroll services; and Payroll Specialties NW, Inc., a leading provider of payroll services. See Note 14- Subsequent Events for more information about the Stock Purchase Agreement and Asset Purchase Agreements.

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.

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 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 years ended December 31, 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 YEAR			FOR THE YEAR
	ENDED DECEMBER 31,			ENDED DECEMBER 31,
	2016			2015
Revenues	$	37,671		$	35,137
Net income (loss)	$	(148	)	$	(3,113	)
Net income (loss) per common share:
Basic and diluted	$	(0.02	)	$	(0.50	)

Weighted average shares outstanding:
Basic		6,533			6,176
Diluted		6,533			6,176

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS

12 Months Ended

Dec. 31, 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.

The following table summarizes the annual changes in our goodwill:

Balance at December 31, 2014	$	17,500
Adjustments to goodwill		(60	)
Foreign exchange adjustments to goodwill		(4	)
Balance at December 31, 2015	$	17,436
Goodwill recognized upon acquisition of Mangrove		8,837
Foreign exchange adjustments to goodwill		(14	)
Balance at December 31, 2016	$	26,259

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

			December 31, 2016
Intangible Assets	Weighted Average Amortization Period (in Years)		Gross			Accumulated Amortization				Net

Developed Technology		12.7		$	10,915		$	(3,408	)		$	7,507
Customer Relationships		7.3			14,011			(10,270	)			3,741
Reseller Relationships		7			853			(640	)			213
Trade Names		14.5			1,294			(707	)			587
		9.8		$	27,073		$	(15,025	)		$	12,048

			December 31, 2015
Intangible Assets	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 were $2,253 and $1,866 for 2016 and 2015, respectively, included in Operating Expenses. Amortization expenses recorded in Cost of Sales were $425 and $425 for 2016 and 2015, respectively.

The following table summarizes the future estimated amortization expense relating to our intangible assets as of December 31, 2016:

Calendar Years
2017	$	2,907
2018		2,558
2019		1,927
2020		1,360
2021		1,559
Thereafter		1,737
	$	12,048

- 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

12 Months Ended

Dec. 31, 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 December 31, 2016		Balance as of December 31, 2015
Subordinated Notes Payable- Mangrove acquisition	3/18/2018		3.50	%	$	6,000	$	-
Term Loan - Wells Fargo	3/20/2019		6.50	%		24,715		13 687
Total Notes Payable					$	30,715	$	13,687
Short-term notes payable					$	5,455	$	1,031
Long-term notes payable					$	25,260	$	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 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 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 December 31, 2016		Debt Issuance Costs			Net Notes Payable at December 31, 2016
Notes payable, current portion	$	5,455	$	-		$	5,455
Notes payable, net of current portion		25,260		(679	)		24,581
Total Notes Payable	$	30,715	$	(679	)	$	30,036

Notes Payable	Gross Notes Payable at December 31, 2015		Debt Issuance Costs			Net Notes Payable at December 31, 2015
Notes payable, current portion	$	1,031	$	-		$	1,031
Notes payable, net of current portion		12,656		(394	)		12,262
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, 2017	$	5,455
December 31, 2018		5,619
December 31, 2019		19,641
Gross Notes Payable	$	30,715

Subordinated Notes Payable- Mangrove Acquisition

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

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 December 31, 2016, $0 was outstanding and $3,000 was available for borrowing under the revolver.

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

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 December 31, 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.

NOTE 7 - PROPERTY AND EQUIPMENT

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 7 - PROPERTY AND EQUIPMENT

Property and equipment and related depreciable useful lives as of December 31, 2016 and 2015 are composed of the following:

	December 31,
	2016			2015

Software: 3-5 years	$	7,090		$	5,928
Furniture and equipment: 2-5 years		7,087			4,637
Internal support equipment: 2-4 years		696			696
Vehicle: 7 years		-			-
Capital leases: lease term or life of the asset		178			178
Leasehold improvements: lease term or life of the improvement		2,610			2,243
		17,661			13,682
Less accumulated depreciation		(15,783	)		(11,470	)
	$	1,878		$	2,212

We record the amortization of our capital leases as depreciation expense on our Consolidated Statements of Comprehensive Loss. Depreciation and amortization expenses relating to property and equipment were approximately $935 and $721 for 2016 and 2015, respectively.

NOTE 8 - STOCKHOLDERS' EQUITY

12 Months Ended

Dec. 31, 2016

Stockholders' Equity Note [Abstract]

Stockholders' Equity Note Disclosure [Text Block]

NOTE 8 - STOCKHOLDERS’ EQUITY

SHARE REPURCHASE PROGRAM

Pursuant to Asure’s stock repurchase plan, we may repurchase up to 450,000 shares of our common stock. We have repurchased a total of 384,000 shares for approximately $5,000 over the life of the plan. Management will periodically assess repurchasing additional shares, depending on our cash position, market conditions, financial covenants and other factors. While the program remains in place, we did not repurchase any shares during 2016 or 2015.

STOCK AND STOCK OPTION PLANS

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 the 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 614,000 options granted and outstanding pursuant to the 2009 Plan as of December 31, 2016.

We use the Black-Scholes option valuation model to value employee stock awards. We estimate stock price volatility based upon our historical volatility. Estimated option life and forfeiture rate assumptions are derived from historical data. For stock-based compensation awards with graded vesting, we recognize compensation expense using the straight-line amortization method.

Total compensation expense recognized in the Consolidated Statements of Comprehensive Loss for stock based awards was $226 and $409 for 2016 and 2015, respectively.

The following table summarizes the assumptions used to develop their fair value for 2016 and 2015:

	Year Ended December 31,
	2016			2015
Risk-free interest rate		.97	%		1.90	%
Expected volatility		0.38			0.59
Expected life in years		3.44			3.61
Dividend yield		-			-

As of December 31, 2016, Asure had reserved shares of common stock for future issuance as follows:

Options outstanding			614,000
Options available for future grant			200,000
Shares reserved			814,000

The following table summarizes activity under all Plans during 2016 and 2015.

	Year Ended December 31, 2016							Year Ended December 31, 2015
					Weighted							Weighted
					Average							Average
					Exercise							Exercise
	Shares				Price			Shares				Price
Outstanding at the beginning of the year			640,000			$	4.40			735,000			$	3.51
Granted			454,000				6.70			257,000				5.76
Exercised			(278,000	)			2.69			(240,000	)			2.44
Canceled			(202,000	)			5.61			(112,000	)			5.88
Outstanding at the end of the year			614,000			$	6.47			640,000			$	4.40
Options exercisable at the end of the year			130,000			$	5.71			324,000			$	3.09
Weighted average fair value of options granted during the year		$	1.53						$	5.76

The following table summarizes the outstanding and exercisable options and their exercise prices as of December 31, 2016:

			OPTIONS OUTSTANDING									OPTIONS EXERCISABLE
RANGE OF EXERCISE PRICES			NUMBER OUTSTANDING AT DECEMBER 31, 2016			WEIGHTED- AVERAGE REMAINING CONTRACTUAL LIFE (YEARS)			WEIGHTED-AVERAGE EXERCISE PRICE			NUMBER EXERCISABLE AND VESTED AT DECEMBER 31, 2016			WEIGHTED-AVERAGE EXERCISE PRICE

	$	1.68– 5.27		$	99,000		$	3.46		$	5.01		$	32,000		$	4.97
		5.28 -- 6.33			314,000			3.66			5.57			82,000			5.86
		6.34 – 9.00			201,000			4.61			8.61			16,000			6.42

	$	1.68 -- 9.00			614,000			3.94		$	6.47			130,000		$	5.71

The aggregate intrinsic value of options outstanding and options exercisable is $1,302 and $365, respectively, at December 31, 2016.

- Definition

The entire disclosure for shareholders' equity comprised of portions attributable to the parent entity and noncontrolling interest, including other comprehensive income. Includes, but is not limited to, balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings, accumulated balance for each classification of other comprehensive income and amount of comprehensive income.

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+ Details

NOTE 9 - DEFINED CONTRIBUTION PLAN	12 Months Ended
NOTE 9 - DEFINED CONTRIBUTION PLAN	Dec. 31, 2016
Compensation and Retirement Disclosure [Abstract]
Pension and Other Postretirement Benefits Disclosure [Text Block]	NOTE 9 - DEFINED CONTRIBUTION PLAN We sponsor a defined contribution 401(k) plan that is available to substantially all employees. Our Board of Directors may amend or terminate the plan at any time. We provided matching contributions to the plan of $198 and $179 in 2016 and 2015, respectively.

NOTE 10 - REVENUE CONCENTRATION	12 Months Ended
NOTE 10 - REVENUE CONCENTRATION	Dec. 31, 2016
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	NOTE 10 - REVENUE CONCENTRATION During 2016 and 2015, there were no customers who individually represented 10% or more of consolidated revenue.

NOTE 11 - NET LOSS PER SHARE

12 Months Ended

Dec. 31, 2016

Earnings Per Share [Abstract]

Earnings Per Share [Text Block]

NOTE 11 - NET LOSS PER SHARE

The following table sets forth the computation of basic and diluted net loss per common share for 2016 and 2015.

We have excluded stock options to acquire 614,000 and 640,000 shares for 2016 and 2015, respectively, from the computation of the dilutive stock options because the effect of including the stock options would have been anti-dilutive.

	Year Ended			Year Ended
	December 31,			December 31,
	2016			2015
Net Loss	$	(972	)	$	(1,757	)
Weighted-average shares of common stock outstanding		6,533,000			6,176,000

Basic and diluted net loss per share	$	(0.15	)	$	(0.28	)

NOTE 12 - INCOME TAXES

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Income Tax Disclosure [Text Block]

NOTE 12 - INCOME TAXES

The components of pre-tax loss for the years ended December 31, 2016 and 2015 are as follows:

	2016			2015
Domestic	$	(865	)	$	(1,404	)
Foreign		82			(134	)
Total	$	(783	)	$	(1,538	)

The components of the provision for income taxes attributable to continuing operations for the years ended December 31, 2016 and 2015 are as follows:

	2016		2015
Current:
Federal	$	-	$	-
State		16		25
Foreign		-		6
Total current		16		31

Deferred:
Federal		155		165
State		18		23
Foreign		-		-
Total deferred		173		188

	$	189	$	219

Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of our deferred taxes at December 31, 2016 and 2015 are as follows:

	2016			2015
DEFERRED TAX ASSETS:
Current deferred tax assets
Deferred revenue	$	393		$	382
Accrued expenses		388			85
Other		-			51
		781			518
Valuation allowance		(781	)		(518	)
Net current deferred tax assets		-			-

Noncurrent deferred tax assets
Net operating losses		39,560			40,389
Research and development credit carryforwards		4,188			4,490
Minimum tax credit carryforwards		161			161
Acquired intangibles		-			183
Share based compensation		10			11
Other		102			22
		44,021			45,256
Valuation allowance		(42,736	)		(44,496	)
Net noncurrent deferred tax assets		1,285			760

Noncurrent deferred tax liabilities
Acquired intangibles		(525	)		-
Fixed assets		(765	)		(764	)
Goodwill		(812	)		(640	)
Total noncurrent deferred tax liabilities		(2,102	)		(1,404	)

Net current deferred tax asset (liability)		-			-
Net noncurrent deferred tax liability	$	(817	)	$	(644	)

At December 31, 2016, we had federal net operating loss carryforwards of approximately $115,738, research and development credit carryforwards of approximately $5,113 and alternative minimum tax credit carryforwards of approximately $161. The net operating loss and research and development credit carryforwards will expire in varying amounts from 2018 through 2036, if not utilized. Minimum tax credit carryforwards carry forward indefinitely.

As a result of various acquisitions by us in prior years, we may be subject to a substantial annual limitation in the utilization of the net operating losses and credit carryforwards due to the “change in ownership” provisions of the Internal Revenue Code of 1986. The annual limitation may result in the expiration of net operating losses before utilization.

Due to the uncertainty surrounding the timing of realizing the benefits of its favorable tax attributes in future tax returns, we have placed a valuation allowance against our net deferred tax assets, exclusive of goodwill. During the year ended December 31, 2016, the valuation allowance decreased by approximately $1,497 due primarily to operations, including expiration of tax carryforwards. Approximately $8,251 of the valuation allowance relates to tax benefits for stock option deductions included in our net operating loss carryforward which we will allocate, if and when realized, directly to contributed capital to the extent the benefits exceed amounts attributable to book deferred compensation expense.

We consider undistributed earnings of our foreign subsidiaries as permanently reinvested and, accordingly, we have made no provision for U.S. federal or state income taxes thereon.

Our provision for income taxes attributable to continuing operations differs from the expected tax expense (benefit) amount computed by applying the statutory federal income tax rate of 34% to income before income taxes as a result of the following:

	For 2016			For 2015

Computed at statutory rate	$	(266	)	$	(521	)
State taxes, net of federal benefit		(34	)		109
Permanent items and other		189			188
Credit carryforwards		(59	)		(1	)
Foreign income taxed at different rates		(45	)		118
Tax carryforwards not benefitted		404			326
	$	189		$	219

Under ASC 740-10, Income Taxes, we periodically review the uncertainties and judgments related to the application of complex income tax regulations to determine income tax liabilities in several jurisdictions. We use a “more likely than not” criterion for recognizing an asset for unrecognized income tax benefits or a liability for uncertain tax positions. We have determined we have the following unrecognized assets or liabilities related to uncertain tax positions as of December 31, 2016. We do not anticipate any significant changes in such uncertainties and judgments during the next twelve months. To the extent we are required to recognize interest and penalties related to unrecognized tax liabilities, this amount will be recorded as an accrued liability. The reconciliation of our unrecognized tax benefits is as follows:

Balance at January 1, 2015	$	1,288
Additions based on tax positions related to the current year		28
Additions for tax positions of prior years		(26	)
Balance at December 31, 2015	$	1,290
Additions based on tax positions related to the current year		25
Additions for tax positions of prior years		(96	)
Balance at December 31, 2016	$	1,219

As of December 31, 2016, we had $1,219 of unrecognized tax benefits, which would affect the effective tax rate if recognized. The Company’s assessment of its unrecognized tax benefits is subject to change as a function of the Company’s financial statement audit.

Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense. During the twelve months ended December 31, 2016, we recognized $2 of interest and penalties in our income tax expense.

We file tax returns in the U.S. federal jurisdiction and in several state and foreign jurisdictions. We are no longer subject to U.S. federal income tax examinations for years ending before December 31, 2013 and are no longer subject to state and local or foreign income tax examinations by tax authorities for years ending before December 31, 2012. We are not currently under audit for federal, state or any foreign jurisdictions.

NOTE 13 - LEASE COMMITMENTS

12 Months Ended

Dec. 31, 2016

Disclosure Text Block Supplement [Abstract]

Commitments Disclosure [Text Block]

NOTE 13 - LEASE COMMITMENTS

Asure’s future minimum lease payments under all operating and capital leases as of December 31, 2016 are as follows:

CALENDAR YEAR ENDING:	OPERATING LEASE OBLIGATIONS			CAPITAL LEASE OBLIGATIONS
2017		830			145
2018		646			18
2019		503			--
2020		445			--
2021		315			--
Thereafter		27			--

	$	2,766		$	163
Less: Sublease income		(510	)		-
TOTAL	$	2,256		$	163

Less current portion of obligations					(145	)
Long-term portion of obligations				$	(18	)

Total rent expense under all operating leases for 2016 and 2015 were $1,014 and $724, respectively. At December 31, 2016 and 2015, approximately 10.7% and 23.4%, respectively, of our total operating lease obligations relates to our corporate office facility at Wild Basin in Austin, Texas. Subsequent to December 31, 2016, we entered into a lease agreement for new corporate office facilities to accommodate our growth. This lease obligation is not included above. It will account for approximately 44.4% of our total future operating lease obligations. Approximately 66.0% of our total operating lease obligation at December 31, 2016 relates to our office facility in Tampa, Florida, where Mangrove is based.

NOTE 14-SUBSEQUENT EVENTS	12 Months Ended
NOTE 14-SUBSEQUENT EVENTS	Dec. 31, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE 14 - SUBSEQUENT EVENTS The Company evaluated subsequent events through March 20, 2017, the date of the filing of this Annual Report on Form 10-K with the SEC, to ensure that this filing includes appropriate disclosure of events both recognized in the financial statements as of December 31, 2016, and events which occurred subsequent to December 31, 2016 but were not recognized in the financial statements. The Company has determined that there were no subsequent events which required recognition, adjustment to or disclosure in the financial statements except as below and except as disclosed in Note 13. 2017 Acquisitions In January 2017, we closed three strategic acquisitions: Personnel Management Systems, Inc., a leading provider of outsourced HR solutions; Corporate Payroll, Inc. (Payroll Division), a leading provider of payroll services; and Payroll Specialties NW, Inc., a leading provider of payroll services. Stock Purchase Agreement In January 2017, we closed on the acquisition of all of the outstanding shares of common stock (the “Shares”) of Personnel Management Systems, Inc., a Washington corporation (“PMSI”), pursuant to a Stock Purchase Agreement (the “Stock Purchase Agreement”), among us, PMSI, the sellers identified therein, and the stockholders’ representative named therein. The aggregate consideration for the Shares consisted of (i) $3,875 in cash and (ii) a subordinated promissory note (the “PMSI Note”) in the principal amount of $1,125 subject to adjustment as provided in the Stock Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The PMSI Note bears interest at an annual rate of 2.0% and matures on April 30, 2018. The entire unpaid principal and all accrued interest under the PMSI Note is payable at maturity. The Stock Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Asset Purchase Agreement In January 2017, we closed on the acquisition of substantially all the assets of Corporate Payroll, Inc., an Ohio corporation (“CPI”), relating to its payroll service bureau business, pursuant to an Asset Purchase Agreement (the “CPI Asset Purchase Agreement”). The aggregate consideration for the assets consisted of (i) $1,500 in cash, (ii) a subordinated promissory note (the “CPI Note”) in the principal amount of $500 and (iii) 112,166 shares of our common stock valued at $1,000, subject to adjustment as provided in the CPI Asset Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The CPI Note bears no interest and matures on April 30, 2018. The entire unpaid principal under the CPI Note is payable at maturity. The recipient of the shares of our common stock entered into a six month lock-up agreement with us. The CPI Asset Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Asset Purchase Agreement In January 2017, we closed on the acquisition of substantially all the assets of Payroll Specialties NW, Inc., an Oregon corporation (“PSNW”), pursuant to an Asset Purchase Agreement (the “PSNW Asset Purchase Agreement”). The aggregate consideration for the assets consisted of (i) $3,010 in cash and (ii) a subordinated promissory note (the “PSNW Note”) in the principal amount of $600, subject to adjustment as provided in the PSNW Asset Purchase Agreement. We funded the cash payment with proceeds from our recent public stock offering. The PSNW Note bears interest at an annual rate of 2.0% and matures on April 30, 2018. The entire unpaid principal and all accrued interest under the PSNW Note is payable at maturity. The PSNW Asset Purchase Agreement contains certain customary representations, warranties, indemnities and covenants. Amendment to Credit Agreement In March 2017, we amended our Credit Agreement with Wells Fargo Bank, N.A to, among other things, obtain an additional term loan in the amount of $5,000,000. Upon disbursement of the additional term loan, the aggregate principal amount outstanding under our terms loans will be approximately $29,714,453. The aggregate outstanding principal amount of the term loans is payable as follows: • $742,861.33 on June 30, 2017 and the last day of each fiscal quarter thereafter. We will use the proceeds of the additional term loan to repay a portion of all amounts outstanding under the secured subsordinated note we issued in connection with the Mangrove acquisition. In the March 2017 amendment, in accordance with the terms of the Credit Agreement, Wells Fargo has consented to such early repayment of the Mangrove note, subject to the condition, among others, that the repayment of the Mangrove note will not exceed $5,879,000. The March 2017 amendment also amends our fixed charge coverage ratio and leverage ratio. We have now agreed to: • a fixed charge coverage ratio of not less than 1.25 to 1.0 beginning with the quarter ending March 31, 2017 and each calendar quarter thereafter up to December 31, 2017, and not less than 1.5 to :1.0 beginning with the quarter ending March 31, 2018 and each calendar quarter thereafter up to December 31, 2018, and • a leverage ratio of not greater than 4.25 to 1.0 beginning with the quarter ending March 31, 2017, stepping down to 3.0 to 1.0 at March 31, 2018.

Accounting Policies, by Policy (Policies)

12 Months Ended

Dec. 31, 2016

Accounting Policies [Abstract]

Basis of Accounting, Policy [Policy Text Block]

BASIS OF PRESENTATION

Segment Reporting, Policy [Policy Text Block]

SEGMENTS

Use of Estimates, Policy [Policy Text Block]

USE OF ESTIMATES

Commitments and Contingencies, Policy [Policy Text Block]

CONTINGENCIES

Liquidity Disclosure [Policy Text Block]

LIQUIDITY

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 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.

Cash and Cash Equivalents, Policy [Policy Text Block]

CASH AND CASH EQUIVALENTS

Cash and cash equivalents include cash deposits and highly liquid investments with an original maturity of three months or less when purchased.

Cash and Cash Equivalents, Restricted Cash and Cash Equivalents, Policy [Policy Text Block]

FUNDS HELD FOR CLIENTS

Fair Value of Financial Instruments, Policy [Policy Text Block]

FAIR VALUE OF FINANCIAL INSTRUMENTS

Concentration Risk, Credit Risk, Policy [Policy Text Block]

CONCENTRATION OF CREDIT RISK

Trade and Other Accounts Receivable, Policy [Policy Text Block]

ALLOWANCE FOR DOUBTFUL ACCOUNTS

The following table summarizes the annual changes in our allowance for doubtful accounts:

Balance at December 31, 2014	$	120
Provision for doubtful accounts receivable		100
Write-off of uncollectible accounts receivable		(75	)
Balance at December 31, 2015	$	145
Provision for doubtful accounts receivable		265
Write-off of uncollectible accounts receivable		(72	)
Balance at December 31, 2016	$	338

Inventory, Policy [Policy Text Block]

INVENTORY

Property, Plant and Equipment, Policy [Policy Text Block]

PROPERTY AND EQUIPMENT

Business Combinations Policy [Policy Text Block]

BUSINESS COMBINATIONS

Goodwill and Intangible Assets, Goodwill, Policy [Policy Text Block]

GOODWILL AND OTHER INTANGIBLE ASSETS

Impairment or Disposal of Long-Lived Assets, Policy [Policy Text Block]

IMPAIRMENT OF LONG-LIVED ASSETS

Debt, Policy [Policy Text Block]

ORIGINAL ISSUE DISCOUNTS

Revenue Recognition, Policy [Policy Text Block]

REVENUE RECOGNITION

Advertising Costs, Policy [Policy Text Block]

ADVERTISING COSTS

Lease, Policy [Policy Text Block]

LEASE OBLIGATIONS

Foreign Currency Transactions and Translations Policy [Policy Text Block]

FOREIGN CURRENCY TRANSLATION

Income Tax, Policy [Policy Text Block]

INCOME TAXES

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

SHARE BASED COMPENSATION

As of December 31, 2016, we expect to recognize $338 of unrecognized compensation costs related to non-vested option grants over the course of the following three years.

We issued 278,000 shares of common stock related to exercises of stock options granted from our stock option plan for 2016 and 240,000 shares in 2015.

New Accounting Pronouncements, Policy [Policy Text Block]

RECENT ACCOUNTING PRONOUNCEMENTS

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Dec. 31, 2016

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]

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

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	%

Allowance for Credit Losses on Financing Receivables [Table Text Block]

The following table summarizes the annual changes in our allowance for doubtful accounts:

Balance at December 31, 2014	$	120
Provision for doubtful accounts receivable		100
Write-off of uncollectible accounts receivable		(75	)
Balance at December 31, 2015	$	145
Provision for doubtful accounts receivable		265
Write-off of uncollectible accounts receivable		(72	)
Balance at December 31, 2016	$	338

Amended Credit Agreement [Member]

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Tables) [Line Items]

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 3 - FAIR VALUE MEASUREMENTS (Tables)

12 Months Ended

Dec. 31, 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 December 31, 2016 and December 31, 2015, respectively:

				Fair Value Measure at December 31, 2016
	Total			Quoted			Significant
	Carrying			Prices			Other			Significant
	Value at			in Active			Observable			Unobservable
	December 31,			Market			Inputs			Inputs
Description	2016			(Level 1)			(Level 2)			(Level 3)
Assets:
Cash and cash equivalents		$	12,767		$	12,767		$	-		$	-
Total		$	12,767		$	12,767		$	-		$	-

				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 annual changes in our contingent consideration:

Balance at December 31, 2014	$	327
Adjustment to purchase accounting		(65	)
Change in fair value of earnout		(89	)
Balance at December 31, 2015	$	173
Change in fair value of earnout		(173	)
Balance at December 31, 2016	$	-

NOTE 4 - ACQUISITIONS (Tables)

12 Months Ended

Dec. 31, 2016

Disclosure Text Block Supplement [Abstract]

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

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

	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 YEAR			FOR THE YEAR
	ENDED DECEMBER 31,			ENDED DECEMBER 31,
	2016			2015
Revenues	$	37,671		$	35,137
Net income (loss)	$	(148	)	$	(3,113	)
Net income (loss) per common share:
Basic and diluted	$	(0.02	)	$	(0.50	)

Weighted average shares outstanding:
Basic		6,533			6,176
Diluted		6,533			6,176

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 31, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill [Table Text Block]

The following table summarizes the annual changes in our goodwill:

Balance at December 31, 2014	$	17,500
Adjustments to goodwill		(60	)
Foreign exchange adjustments to goodwill		(4	)
Balance at December 31, 2015	$	17,436
Goodwill recognized upon acquisition of Mangrove		8,837
Foreign exchange adjustments to goodwill		(14	)
Balance at December 31, 2016	$	26,259

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

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

			December 31, 2016
Intangible Assets	Weighted Average Amortization Period (in Years)		Gross			Accumulated Amortization				Net

Developed Technology		12.7		$	10,915		$	(3,408	)		$	7,507
Customer Relationships		7.3			14,011			(10,270	)			3,741
Reseller Relationships		7			853			(640	)			213
Trade Names		14.5			1,294			(707	)			587
		9.8		$	27,073		$	(15,025	)		$	12,048

			December 31, 2015
Intangible Assets	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 December 31, 2016:

Calendar Years
2017	$	2,907
2018		2,558
2019		1,927
2020		1,360
2021		1,559
Thereafter		1,737
	$	12,048

NOTE 6 - NOTES PAYABLE (Tables)

12 Months Ended

Dec. 31, 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 December 31, 2016		Balance as of December 31, 2015
Subordinated Notes Payable- Mangrove acquisition	3/18/2018		3.50	%	$	6,000	$	-
Term Loan - Wells Fargo	3/20/2019		6.50	%		24,715		13 687
Total Notes Payable					$	30,715	$	13,687
Short-term notes payable					$	5,455	$	1,031
Long-term notes payable					$	25,260	$	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 December 31, 2016		Debt Issuance Costs			Net Notes Payable at December 31, 2016
Notes payable, current portion	$	5,455	$	-		$	5,455
Notes payable, net of current portion		25,260		(679	)		24,581
Total Notes Payable	$	30,715	$	(679	)	$	30,036

Notes Payable	Gross Notes Payable at December 31, 2015		Debt Issuance Costs			Net Notes Payable at December 31, 2015
Notes payable, current portion	$	1,031	$	-		$	1,031
Notes payable, net of current portion		12,656		(394	)		12,262
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, 2017	$	5,455
December 31, 2018		5,619
December 31, 2019		19,641
Gross Notes Payable	$	30,715

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

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	%

- Definition

+ References

+ Details

NOTE 7 - PROPERTY AND EQUIPMENT (Tables)

12 Months Ended

Dec. 31, 2016

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Table Text Block]

Property and equipment and related depreciable useful lives as of December 31, 2016 and 2015 are composed of the following:

	December 31,
	2016			2015

Software: 3-5 years	$	7,090		$	5,928
Furniture and equipment: 2-5 years		7,087			4,637
Internal support equipment: 2-4 years		696			696
Vehicle: 7 years		-			-
Capital leases: lease term or life of the asset		178			178
Leasehold improvements: lease term or life of the improvement		2,610			2,243
		17,661			13,682
Less accumulated depreciation		(15,783	)		(11,470	)
	$	1,878		$	2,212

NOTE 8 - STOCKHOLDERS' EQUITY (Tables)

12 Months Ended

Dec. 31, 2016

Stockholders' Equity Note [Abstract]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]

The following table summarizes the assumptions used to develop their fair value for 2016 and 2015:

	Year Ended December 31,
	2016			2015
Risk-free interest rate		.97	%		1.90	%
Expected volatility		0.38			0.59
Expected life in years		3.44			3.61
Dividend yield		-			-

Schedule of Share-based Compensation, Stock Options, Reserved Shares for Future Issuance, Activity [Table Text Block]

As of December 31, 2016, Asure had reserved shares of common stock for future issuance as follows:

Options outstanding			614,000
Options available for future grant			200,000
Shares reserved			814,000

Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]

The following table summarizes activity under all Plans during 2016 and 2015.

	Year Ended December 31, 2016							Year Ended December 31, 2015
					Weighted							Weighted
					Average							Average
					Exercise							Exercise
	Shares				Price			Shares				Price
Outstanding at the beginning of the year			640,000			$	4.40			735,000			$	3.51
Granted			454,000				6.70			257,000				5.76
Exercised			(278,000	)			2.69			(240,000	)			2.44
Canceled			(202,000	)			5.61			(112,000	)			5.88
Outstanding at the end of the year			614,000			$	6.47			640,000			$	4.40
Options exercisable at the end of the year			130,000			$	5.71			324,000			$	3.09
Weighted average fair value of options granted during the year		$	1.53						$	5.76

Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range [Table Text Block]

The following table summarizes the outstanding and exercisable options and their exercise prices as of December 31, 2016:

			OPTIONS OUTSTANDING									OPTIONS EXERCISABLE
RANGE OF EXERCISE PRICES			NUMBER OUTSTANDING AT DECEMBER 31, 2016			WEIGHTED- AVERAGE REMAINING CONTRACTUAL LIFE (YEARS)			WEIGHTED-AVERAGE EXERCISE PRICE			NUMBER EXERCISABLE AND VESTED AT DECEMBER 31, 2016			WEIGHTED-AVERAGE EXERCISE PRICE

	$	1.68– 5.27		$	99,000		$	3.46		$	5.01		$	32,000		$	4.97
		5.28 -- 6.33			314,000			3.66			5.57			82,000			5.86
		6.34 – 9.00			201,000			4.61			8.61			16,000			6.42

	$	1.68 -- 9.00			614,000			3.94		$	6.47			130,000		$	5.71

NOTE 11 - NET LOSS PER SHARE (Tables)

12 Months Ended

Dec. 31, 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 loss per common share for 2016 and 2015.

	Year Ended			Year Ended
	December 31,			December 31,
	2016			2015
Net Loss	$	(972	)	$	(1,757	)
Weighted-average shares of common stock outstanding		6,533,000			6,176,000

Basic and diluted net loss per share	$	(0.15	)	$	(0.28	)

NOTE 12 - INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Summary of Income Tax Contingencies [Table Text Block]

The components of pre-tax loss for the years ended December 31, 2016 and 2015 are as follows:

	2016			2015
Domestic	$	(865	)	$	(1,404	)
Foreign		82			(134	)
Total	$	(783	)	$	(1,538	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The components of the provision for income taxes attributable to continuing operations for the years ended December 31, 2016 and 2015 are as follows:

	2016		2015
Current:
Federal	$	-	$	-
State		16		25
Foreign		-		6
Total current		16		31

Deferred:
Federal		155		165
State		18		23
Foreign		-		-
Total deferred		173		188

	$	189	$	219

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

	2016			2015
DEFERRED TAX ASSETS:
Current deferred tax assets
Deferred revenue	$	393		$	382
Accrued expenses		388			85
Other		-			51
		781			518
Valuation allowance		(781	)		(518	)
Net current deferred tax assets		-			-

Noncurrent deferred tax assets
Net operating losses		39,560			40,389
Research and development credit carryforwards		4,188			4,490
Minimum tax credit carryforwards		161			161
Acquired intangibles		-			183
Share based compensation		10			11
Other		102			22
		44,021			45,256
Valuation allowance		(42,736	)		(44,496	)
Net noncurrent deferred tax assets		1,285			760

Noncurrent deferred tax liabilities
Acquired intangibles		(525	)		-
Fixed assets		(765	)		(764	)
Goodwill		(812	)		(640	)
Total noncurrent deferred tax liabilities		(2,102	)		(1,404	)

Net current deferred tax asset (liability)		-			-
Net noncurrent deferred tax liability	$	(817	)	$	(644	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

	For 2016			For 2015

Computed at statutory rate	$	(266	)	$	(521	)
State taxes, net of federal benefit		(34	)		109
Permanent items and other		189			188
Credit carryforwards		(59	)		(1	)
Foreign income taxed at different rates		(45	)		118
Tax carryforwards not benefitted		404			326
	$	189		$	219

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Balance at January 1, 2015	$	1,288
Additions based on tax positions related to the current year		28
Additions for tax positions of prior years		(26	)
Balance at December 31, 2015	$	1,290
Additions based on tax positions related to the current year		25
Additions for tax positions of prior years		(96	)
Balance at December 31, 2016	$	1,219

NOTE 13 - LEASE COMMITMENTS (Tables)

12 Months Ended

Dec. 31, 2016

Disclosure Text Block Supplement [Abstract]

Schedule of Future Minimum Lease Payments for Operating Leases and Capital Leases [Table Text Block]

Asure’s future minimum lease payments under all operating and capital leases as of December 31, 2016 are as follows:

CALENDAR YEAR ENDING:	OPERATING LEASE OBLIGATIONS			CAPITAL LEASE OBLIGATIONS
2017		830			145
2018		646			18
2019		503			--
2020		445			--
2021		315			--
Thereafter		27			--

	$	2,766		$	163
Less: Sublease income		(510	)		-
TOTAL	$	2,256		$	163

Less current portion of obligations					(145	)
Long-term portion of obligations				$	(18	)

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details)	1 Months Ended					2 Months Ended	12 Months Ended
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details)	Mar. 20, 2017 USD ($)	Dec. 31, 2016 USD ($) $ / shares shares	Mar. 31, 2016 USD ($)	Nov. 30, 2015	Mar. 31, 2014 USD ($)	Mar. 15, 2017 USD ($)	Dec. 31, 2016 USD ($) $ / shares shares	Dec. 31, 2015 USD ($) shares	Mar. 24, 2015	Dec. 31, 2014 USD ($)
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Cash and Cash Equivalents, at Carrying Value		$ 12,767,000					$ 12,767,000	$ 1,158,000		$ 320,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares) \| shares							278,000	240,000
Repayments of Notes Payable							$ 7,233,000	$ 6,765,000
Funds Held for Clients		22,981,000					22,981,000	0
Advertising Expense							109,000
Capital Lease Obligations		163,000					$ 163,000	$ 327,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross (in Shares) \| shares							454,000	257,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Not yet Recognized, Stock Options		$ 338,000					$ 338,000
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized, Period for Recognition							3 years
Private Placement [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Stock Issued During Period, Shares, New Issues (in Shares) \| shares		1,949,250
Share Price (in Dollars per share) \| $ / shares		$ 8.00					$ 8.00
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period (in Shares) \| shares		254,250
Proceeds from Issuance of Private Placement		$ 14,400
Subsequent Event [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Debt Instrument, Covenant Description	a fixed charge coverage ratio of not less than 1.25 to 1.0 beginning with the quarter ending March 31, 2017 and each calendar quarter thereafter up to December 31, 2017, and not less than 1.5 to :1.0 beginning with the quarter ending March 31, 2018 and each calendar quarter thereafter up to December 31, 2018, and• a leverage ratio of not greater than 4.25 to 1.0 beginning with the quarter ending March 31, 2017, stepping down to 3.0 to 1.0 at March 31, 2018
Debt Instrument, Face Amount	$ 5,000,000
Debt Instrument, Payment Terms	June 30, 2017 and the last day of each fiscal quarter thereafter
Hardware [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term							1 year
Mangrove COBRASource, Inc. [Member] \| Subsequent Event [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Repayments of Notes Payable						$ 3,000,000
Notes Payable, Other Payables [Member] \| Meeting Maker dba PeopleCube Acquisition [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Advertising Expense								$ 42,000
Minimum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life							2 years
Finite-Lived Intangible Asset, Useful Life							1 year
Minimum [Member] \| SaaS Arrangements and Time-based Software Subscriptions [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term							1 year
Minimum [Member] \| Maintenance and Support Services [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term							1 year
Minimum [Member] \| Deferred Maintenance, Serices and Other [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term							1 year
Maximum [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Property, Plant and Equipment, Useful Life							5 years
Finite-Lived Intangible Asset, Useful Life							9 years
Maximum [Member] \| SaaS Arrangements and Time-based Software Subscriptions [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term							3 years
Maximum [Member] \| Maintenance and Support Services [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term							3 years
Maximum [Member] \| Deferred Maintenance, Serices and Other [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Revenue Recognition, Term							3 years
Wells Fargo Bank, N.A. [Member] \| Credit Agreement [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Debt Instrument, Covenant Description			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.
Line of Credit Facility, Increase (Decrease), Net			$ 12,500,000
Line of Credit Facility, Maximum Borrowing Capacity			29,188,000
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		$ 3,000,000					$ 3,000,000
Debt Instrument, Covenant Description				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 ended September 30, 2016, we will pay interest based on the 4.50 percentage point margin level.	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.
Line of Credit Facility, Maximum Borrowing Capacity			3,000,000		$ 3,000,000
Wells Fargo Bank, N.A. [Member] \| Notes Payable to Banks [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Debt Instrument, Face Amount			$ 26,188,000		$ 15,000,000
Debt Instrument, Payment Terms			· $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.
Wells Fargo Bank, N.A. [Member] \| Minimum [Member] \| Credit Agreement [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Ratio of Indebtedness to Net Capital			5.00						3.5
Wells Fargo Bank, N.A. [Member] \| Maximum [Member] \| Credit Agreement [Member]
NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) [Line Items]
Ratio of Indebtedness to Net Capital			1						1.0

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule of Appicable Margin Rates	1 Months Ended
	Mar. 30, 2016
Leverage Ratio Less Than 2.75 To 1 [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Rate Margin	3.50%
Leverage Ratio Less Than 2.75 To 1 [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Rate Margin	4.50%
Leverage Ratio Greater Than 2.75 To 1 But Less Than 3.25 To1 [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Rate Margin	4.00%
Leverage Ratio Greater Than 2.75 To 1 But Less Than 3.25 To1 [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Rate Margin	5.00%
Leverage Ratio Greater Than 3.25 to 1 [Member] \| Base Rate [Member]
Debt Instrument [Line Items]
Rate Margin	4.50%
Leverage Ratio Greater Than 3.25 to 1 [Member] \| London Interbank Offered Rate (LIBOR) [Member]
Debt Instrument [Line Items]
Rate Margin	5.50%

NOTE 2 - SIGNIFICANT ACCOUNTING POLICIES (Details) - Schedule for Allowance for Doubtful Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule for Allowance for Doubtful Accounts [Abstract]
Balance	$ 145	$ 120
Provision for doubtful accounts receivable	265	100
Write-off of uncollectible accounts receivable	(72)	(75)
Balance	$ 338	$ 145

NOTE 3 - FAIR VALUE MEASUREMENTS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2018	Dec. 31, 2017	Dec. 31, 2016	Dec. 31, 2015
NOTE 3 - FAIR VALUE MEASUREMENTS (Details) [Line Items]
Revenues			$ 35,542	$ 26,906
Loans Payable, Fair Value Disclosure			30,036
FotoPunch, Inc. Acquisition [Member]
NOTE 3 - FAIR VALUE MEASUREMENTS (Details) [Line Items]
Contingent Consideration Classified, Fair Value Disclosure			0	$ 173
Revenues			$ 650
FotoPunch, Inc. Acquisition [Member] \| Scenario, Forecast [Member] \| Revenue Projections in 2017 [Member]
NOTE 3 - FAIR VALUE MEASUREMENTS (Details) [Line Items]
Revenues	$ 251	$ 228
FotoPunch, Inc. Acquisition [Member] \| Scenario, Forecast [Member] \| Revenue Projections in 2018 [Member]
NOTE 3 - FAIR VALUE MEASUREMENTS (Details) [Line Items]
Revenues	$ 3,925	$ 2,203

NOTE 3 - FAIR VALUE MEASUREMENTS (Details) - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Assets:
Cash and Cash Equivalents	$ 12,767	$ 1,158
Total Assets	12,767	1,158
Liabilities:
Contingent consideration		173
Total Liabilities		173
Fair Value, Inputs, Level 1 [Member]
Assets:
Cash and Cash Equivalents	12,767	1,158
Total Assets	12,767	1,158
Liabilities:
Contingent consideration		0
Total Liabilities		0
Fair Value, Inputs, Level 2 [Member]
Assets:
Cash and Cash Equivalents	0	0
Total Assets	0	0
Liabilities:
Contingent consideration		0
Total Liabilities		0
Fair Value, Inputs, Level 3 [Member]
Assets:
Cash and Cash Equivalents	0	0
Total Assets	$ 0	0
Liabilities:
Contingent consideration		173
Total Liabilities		$ 173

NOTE 3 - FAIR VALUE MEASUREMENTS (Details) - Schedule of Business Acquisitions by Acquisition, Contingent Consideration - Fair Value, Inputs, Level 3 [Member] - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition, Contingent Consideration [Line Items]
Adjustment to purchase accounting		$ (65)
Change in fair value of earnout	$ (173)	(89)
Contingent Consideration Balance	173	327
Contingent Consideration Balance	$ 0	$ 173

NOTE 4 - ACQUISITIONS (Details)	1 Months Ended
NOTE 4 - ACQUISITIONS (Details)	Mar. 20, 2017 USD ($)	Jan. 31, 2017	Mar. 31, 2016 USD ($)	Dec. 31, 2016 USD ($)
Subsequent Event [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Number of Acquisitions		3
Debt Instrument, Face Amount	$ 5,000,000
Debt Instrument, Payment Terms	June 30, 2017 and the last day of each fiscal quarter thereafter
Mangrove Employer Services, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Payments to Acquire Businesses, Gross			$ 11,348,000
Debt Instrument, Face Amount			$ 6,000,000
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			$ 706,000
Mangrove COBRASource, Inc. [Member]
NOTE 4 - ACQUISITIONS (Details) [Line Items]
Business Combination, Consideration Transferred			1,036,000
Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Intangible Assets, Other than Goodwill			8,700,000	$ 8,700,000
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			$ 1,200,000
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			$ 6,900,000
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			$ 600,000
Fair Value Inputs, Discount Rate			18.10%
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	Dec. 31, 2016	Mar. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Assets acquired
Goodwill	$ 26,259		$ 17,436	$ 17,500
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) - Business Acquisition, Pro Forma Information - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Business Acquisition, Pro Forma Information [Abstract]
Revenues (in Dollars)	$ 37,671	$ 35,137
Net income (loss) (in Dollars)	$ (148)	$ (3,113)
Basic and diluted	(20)	(500)
Basic	6,533,000	6,176,000
Diluted	6,533,000	6,176,000

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Goodwill and Intangible Assets Disclosure [Abstract]
Finite-Lived Intangible Assets, Amortization Method	straight-line method
Amortization of Intangible Assets	$ 2,253	$ 1,866
Cost of Goods Sold, Amortization	$ 425	$ 425

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Goodwill - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Goodwill [Abstract]
Goodwill, Balance	$ 17,436	$ 17,500
Adjustments to goodwill		(60)
Foreign exchange adjustments to goodwill	(14)	(4)
Goodwill recognized upon acquisition	8,837
Goodwill, Balance	$ 26,259	$ 17,436

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Intangible Assets - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	9 years 292 days	7 years 109 days
Intangible Asset, Gross	$ 27,073	$ 18,602
Intangible Asset, Accumulated Amortization	(15,025)	(12,576)
Intangible Asset, Net	$ 12,048	$ 6,026
Developed Technology Rights [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	12 years 255 days	7 years 219 days
Intangible Asset, Gross	$ 10,915	$ 4,015
Intangible Asset, Accumulated Amortization	(3,408)	(2,208)
Intangible Asset, Net	$ 7,507	$ 1,807
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	7 years 109 days	7 years 73 days
Intangible Asset, Gross	$ 14,011	$ 12,811
Intangible Asset, Accumulated Amortization	(10,270)	(8,959)
Intangible Asset, Net	$ 3,741	$ 3,852
Reseller Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	7 years	7 years
Intangible Asset, Gross	$ 853	$ 853
Intangible Asset, Accumulated Amortization	(640)	(518)
Intangible Asset, Net	$ 213	$ 335
Trade Names [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period	14 years 6 months	5 years
Intangible Asset, Gross	$ 1,294	$ 694
Intangible Asset, Accumulated Amortization	(707)	(669)
Intangible Asset, Net	$ 587	$ 25
Noncompete Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Intangible Asset, Weighted Average Amortization Period		2 years
Intangible Asset, Gross		$ 229
Intangible Asset, Accumulated Amortization		(222)
Intangible Asset, Net		$ 7

NOTE 5 - GOODWILL AND OTHER INTANGIBLE ASSETS (Details) - Schedule of Expected Amortization Expense - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule of Expected Amortization Expense [Abstract]
2017	$ 2,907
2018	2,558
2019	1,927
2020	1,360
2021	1,559
Thereafter	1,737
	$ 12,048	$ 6,026

NOTE 6 - NOTES PAYABLE (Details) - USD ($) $ in Thousands	1 Months Ended				12 Months Ended
NOTE 6 - NOTES PAYABLE (Details) - USD ($) $ in Thousands	Mar. 31, 2016	Mar. 25, 2016	Nov. 30, 2015	Mar. 31, 2014	Dec. 31, 2016
Mangrove Employer Services, Inc. [Member]
NOTE 6 - NOTES PAYABLE (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, Maturity Date, Description	March 2018
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
Wells Fargo Bank, N.A. [Member] \| Notes Payable to Banks [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Debt Instrument, Face Amount	26,188			$ 15,000
Debt Instrument, Interest Rate, Stated Percentage					6.50%
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.
Long-term Debt, Maturities, Repayment Terms					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
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			$ 3,000
Line of Credit Facility, Remaining Borrowing Capacity					$ 3,000
Debt Instrument, Covenant Description			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 ended September 30, 2016, we will pay interest based on the 4.50 percentage point margin level.	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				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 December 31, 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.
Wells Fargo Bank, N.A. [Member] \| Letter of Credit [Member] \| Line of Credit [Member]
NOTE 6 - NOTES PAYABLE (Details) [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 10,000

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Balance	$ 30,715	$ 13,687
Short-term notes payable	5,455	1,031
Long-term notes payable	$ 25,260	12,656
Roomtag, LLC Acquisition [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	$ 6,000	0
Wells Fargo Bank, N.A. [Member] \| Notes Payable to Banks [Member]
NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt [Line Items]
Maturity	Mar. 20, 2019
Stated Interest Rate	6.50%
Balance	$ 24,715	$ 13,687

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Debt and Debt Issuance Costs - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule of Debt and Debt Issuance Costs [Abstract]
Notes payable, current portion	$ 5,455	$ 1,031
Notes payable, current portion	0	0
Notes payable, current portion	5,455	1,031
Notes payable, net of current portion	25,260	12,656
Notes payable, net of current portion	(679)	(394)
Notes payable, net of current portion	24,581	12,262
Total Notes Payable	30,715	13,687
Total Notes Payable	(679)	(394)
Total Notes Payable	$ 30,036	$ 13,293

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Maturities of Long-term Debt - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule of Maturities of Long-term Debt [Abstract]
December 31, 2017	$ 5,455
December 31, 2018	5,619
December 31, 2019	19,641
Gross Notes Payable	$ 30,715	$ 13,687

NOTE 6 - NOTES PAYABLE (Details) - Schedule of Appicable Margin Rates	12 Months Ended
	Dec. 31, 2016
Base Rate [Member] \| Leverage Ratio Less Than or Equal To 2.75 to 1 [Member]
Debt Instrument [Line Items]
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]
Rate Margin	4.00%
Base Rate [Member] \| Leverage Ratio Greater Than or Equal To 3.25 to 1 [Member]
Debt Instrument [Line Items]
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]
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]
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]
Rate Margin	5.50%

NOTE 7 - PROPERTY AND EQUIPMENT (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Abstract]
Depreciation	$ 721	$ 935

NOTE 7 - PROPERTY AND EQUIPMENT (Details) - Schedule of Property, Plant and Equipment - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 17,661	$ 13,682
Less accumulated depreciation	(15,783)	(11,470)
Property and equipment, net	1,878	2,212
Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7,090	5,928
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7,087	4,637
Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	696	696
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	0	0
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	178	178
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 2,610	$ 2,243

NOTE 7 - PROPERTY AND EQUIPMENT (Details) - Schedule of Property, Plant and Equipment (Parentheticals)	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Vehicles [Member]
Property, Plant and Equipment [Line Items]
Useful life	7 years	7 years
Assets Held under Capital Leases [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Live	lease term or life of the asset	lease term or life of the asset
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Estimated Useful Live	lease term or life of the improvement	lease term or life of the improvement
Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful life	2 years
Minimum [Member] \| Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Useful life	3 years	3 years
Minimum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	2 years	2 years
Minimum [Member] \| Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	2 years	2 years
Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years
Maximum [Member] \| Software and Software Development Costs [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years	5 years
Maximum [Member] \| Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Useful life	5 years	5 years
Maximum [Member] \| Equipment [Member]
Property, Plant and Equipment [Line Items]
Useful life	4 years	4 years

NOTE 8 - STOCKHOLDERS' EQUITY (Details) $ in Thousands	12 Months Ended
NOTE 8 - STOCKHOLDERS' EQUITY (Details) $ in Thousands	Dec. 31, 2016 USD ($) shares	Dec. 31, 2015 USD ($)	Jun. 30, 2014 shares	May 31, 2014 shares
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Stock Repurchase Program, Number of Shares Authorized to be Repurchased \| shares	450,000
Stock Repurchased During Period, Shares \| shares	384,000
Payments for Repurchase of Common Stock \| $	$ 5,000
Active Equity Plans	1
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant \| shares	200,000
Allocated Share-based Compensation Expense \| $	$ 226	$ 409
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value \| $	1,302
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value \| $	$ 365
2009 Equity Plan [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant \| shares	614,000		1,400,000	1,200,000
Minimum [Member] \| 2009 Equity Plan [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	3 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	5 years
Maximum [Member] \| 2009 Equity Plan [Member]
NOTE 8 - STOCKHOLDERS' EQUITY (Details) [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Expiration Period	10 years

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Abstract]
Risk-free interest rate	0.97%	1.90%
Expected volatility	0.38%	0.59%
Expected life in years	3 years 160 days	3 years 222 days
Dividend yield	0.00%	0.00%

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Stock Options Reserved for Future Issuance - shares	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
Schedule of Share-based Compensation, Stock Options Reserved for Future Issuance [Abstract]
Options outstanding	614,000	640,000	735,000
Options available for future grant	200,000
Shares reserved	814,000

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Stock Options, Activity - $ / shares	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Share-based Compensation, Stock Options, Activity [Abstract]
Outstanding at the beginning of the year (in Shares)	640,000	735,000
Outstanding at the beginning of the year	$ 4.40	$ 3.51
Granted (in Shares)	454,000	257,000
Granted	$ 6.70	$ 5.76
Exercised (in Shares)	(278,000)	(240,000)
Exercised	$ 2.69	$ 2.44
Canceled (in Shares)	(202,000)	(112,000)
Canceled	$ 5.61	$ 5.88
Outstanding at the end of the year (in Shares)	614,000	640,000
Outstanding at the end of the year	$ 6.47	$ 4.40
Options exercisable at the end of the year (in Shares)	130,000	324,000
Options exercisable at the end of the year	$ 5.71	$ 3.09
Weighted average fair value of options granted during the year	$ 1.53	$ 5.76

NOTE 8 - STOCKHOLDERS' EQUITY (Details) - Schedule of Share-based Compensation, Shares Authorized under Stock Option Plans, by Exercise Price Range	12 Months Ended
	Dec. 31, 2016 $ / shares shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Range of Exercise Prices, Lower Limit	$ 1.68
Options, Range of Exercise Prices, Upper Limit	$ 9.00
Options, Number Outstanding (in Shares) \| shares	614,000
Options Outstanding, Weighted Average Remaining Contractual Life	3 years 343 days
Options Outstanding, Weighted-Average Exercise Price	$ 6.47
Options Exercisable and Vested (in Shares) \| shares	130,000
Options Exercisable, Weighted Average Remaining Contractual Life	$ 5.71
Exercise Price Range $1.68 - $5.27 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Range of Exercise Prices, Lower Limit	1.68
Options, Range of Exercise Prices, Upper Limit	$ 5.27
Options, Number Outstanding (in Shares) \| shares	99,000
Options Outstanding, Weighted Average Remaining Contractual Life	3 years 167 days
Options Outstanding, Weighted-Average Exercise Price	$ 5.01
Options Exercisable and Vested (in Shares) \| shares	32,000
Options Exercisable, Weighted Average Remaining Contractual Life	$ 4.97
Exercise Price Range $5.28 - $6.33 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Range of Exercise Prices, Lower Limit	5.28
Options, Range of Exercise Prices, Upper Limit	$ 6.33
Options, Number Outstanding (in Shares) \| shares	314,000
Options Outstanding, Weighted Average Remaining Contractual Life	3 years 240 days
Options Outstanding, Weighted-Average Exercise Price	$ 5.57
Options Exercisable and Vested (in Shares) \| shares	82,000
Options Exercisable, Weighted Average Remaining Contractual Life	$ 5.86
Exercise Price Range $6.34-$9.00 [Member]
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options, Range of Exercise Prices, Lower Limit	6.34
Options, Range of Exercise Prices, Upper Limit	$ 9.00
Options, Number Outstanding (in Shares) \| shares	201,000
Options Outstanding, Weighted Average Remaining Contractual Life	4 years 222 days
Options Outstanding, Weighted-Average Exercise Price	$ 8.61
Options Exercisable and Vested (in Shares) \| shares	16,000
Options Exercisable, Weighted Average Remaining Contractual Life	$ 6.42

NOTE 9 - DEFINED CONTRIBUTION PLAN (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Compensation and Retirement Disclosure [Abstract]
Defined Benefit Plan, Contributions by Employer	$ 198	$ 179

NOTE 11 - NET LOSS PER SHARE (Details) - shares	12 Months Ended
NOTE 11 - NET LOSS PER SHARE (Details) - shares	Dec. 31, 2016	Dec. 31, 2015
Equity Option [Member]
NOTE 11 - NET LOSS PER SHARE (Details) [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	640,000	614,000

NOTE 11 - NET LOSS PER SHARE (Details) - Components of Earnings Per Share, Basic and Diluted - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Components of Earnings Per Share, Basic and Diluted [Abstract]
Net Loss	$ (972)	$ (1,757)
Weighted-average shares of common stock outstanding	6,533,000	6,176,000
Basic and diluted net loss per share	$ (0.15)	$ (0.28)

NOTE 12 - INCOME TAXES (Details) - USD ($) $ in Thousands	12 Months Ended
NOTE 12 - INCOME TAXES (Details) - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015	Dec. 31, 2014
NOTE 12 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards	$ 115,738
Deferred Tax Assets, Tax Credit Carryforwards, Research	5,113
Deferred Tax Assets, Tax Credit Carryforwards, Alternative Minimum Tax	161	$ 161
Valuation Allowance, Deferred Tax Asset, Increase (Decrease), Amount	1,497
Deferred Tax Assets, Valuation Allowance	$ 8,251
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	34.00%
Unrecognized Tax Benefits	$ 1,219	$ 1,290	$ 1,288
Income Tax Examination, Penalties and Interest Expense	$ 2
Minimum [Member]
NOTE 12 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards, Expiration Date	2018
Maximum [Member]
NOTE 12 - INCOME TAXES (Details) [Line Items]
Operating Loss Carryforwards, Expiration Date	2036

NOTE 12 - INCOME TAXES (Details) - Summary of Income Tax Contingencies - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Summary of Income Tax Contingencies [Abstract]
Domestic	$ (865)	$ (1,404)
Foreign	82	(134)
Total	$ (783)	$ (1,538)

NOTE 12 - INCOME TAXES (Details) - Schedule of Effective Income Tax Rate Reconciliation - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Current:
Federal	$ 0	$ 0
State	16	25
Foreign	0	6
Total current	16	31
Deferred:
Federal	155	165
State	18	23
Foreign	0	0
Total deferred	173	188
	$ 189	$ 219

NOTE 12 - INCOME TAXES (Details) - Schedule of Deferred Tax Assets and Liabilities - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Current deferred tax assets
Deferred revenue	$ 393	$ 382
Accrued expenses	388	85
Other	0	51
	781	518
Valuation allowance	(781)	(518)
Net current deferred tax assets	0	0
Net noncurrent deferred tax liability	(817)	(644)
Net operating losses	39,560	40,389
Research and development credit carryforwards	4,188	4,490
Minimum tax credit carryforwards	161	161
Acquired intangibles	0	183
Share based compensation	10	11
Other	102	22
	44,021	45,256
Valuation allowance	(42,736)	(44,496)
Net noncurrent deferred tax assets	1,285	760
Noncurrent deferred tax liabilities
Acquired intangibles	(525)	0
Fixed assets	(765)	(764)
Goodwill	(812)	(640)
Total noncurrent deferred tax liabilities	(2,102)	(1,404)
Net current deferred tax asset (liability)	$ 0	$ 0

NOTE 12 - INCOME TAXES (Details) - Schedule of Components of Income Tax Expense - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Components of Income Tax Expense [Abstract]
Computed at statutory rate	$ (266)	$ (521)
State taxes, net of federal benefit	(34)	109
Permanent items and other	189	188
Credit carryforwards	(59)	(1)
Foreign income taxed at different rates	(45)	118
Tax carryforwards not benefitted	404	326
	$ 189	$ 219

NOTE 12 - INCOME TAXES (Details) - Schedule of Income Before Income Tax, Domestic and Foreign - USD ($) $ in Thousands	12 Months Ended
	Dec. 31, 2016	Dec. 31, 2015
Schedule of Income Before Income Tax, Domestic and Foreign [Abstract]
Balance	$ 1,290	$ 1,288
Additions based on tax positions related to the current year	25	28
Additions for tax positions of prior years	(96)	(26)
Balance	$ 1,219	$ 1,290

NOTE 13 - LEASE COMMITMENTS (Details) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Mar. 15, 2017	Dec. 31, 2016	Dec. 31, 2015
NOTE 13 - LEASE COMMITMENTS (Details) [Line Items]
Operating Leases, Rent Expense (in Dollars)		$ 1,014	$ 724
Building [Member]
NOTE 13 - LEASE COMMITMENTS (Details) [Line Items]
Operating Lease, Percentage of Total Operating Lease Obligation		10.70%	23.40%
Building [Member] \| Florida [Member]
NOTE 13 - LEASE COMMITMENTS (Details) [Line Items]
Operating Lease, Percentage of Total Operating Lease Obligation		66.00%
Building [Member] \| Subsequent Event [Member] \| Florida [Member]
NOTE 13 - LEASE COMMITMENTS (Details) [Line Items]
Operating Lease, Percentage of Total Operating Lease Obligation	44.40%

NOTE 13 - LEASE COMMITMENTS (Details) - Schedule of Future Minimum Lease Payments for Operating Leases and Capital Leases - USD ($) $ in Thousands	Dec. 31, 2016	Dec. 31, 2015
Schedule of Future Minimum Lease Payments for Operating Leases and Capital Leases [Abstract]
2017	$ 830
2017	145
2018	646
2018	18
2019	503
2019	0
2020	445
2020	0
2021	315
2021	0
Thereafter	27
Thereafter	0
	2,766
	163
Less: Sublease income	(510)
Less: Sublease income	0
TOTAL	2,256
TOTAL	163	$ 327
Less current portion of obligations	(145)
Long-term portion of obligations	$ (18)

NOTE 14-SUBSEQUENT EVENTS (Details) - Subsequent Event [Member]	1 Months Ended
	Mar. 20, 2017 USD ($)	Jan. 31, 2017 USD ($) shares
NOTE 14-SUBSEQUENT EVENTS (Details) [Line Items]
Number of Acquisitions		3
Debt Instrument, Face Amount	$ 5,000,000
Notes Payable	29,714,453
Debt Instrument, Periodic Payment	$ 742,861.33
Debt Instrument, Payment Terms	June 30, 2017 and the last day of each fiscal quarter thereafter
Repayments of Debt	$ 5,879,000
Debt Instrument, Covenant Description	a fixed charge coverage ratio of not less than 1.25 to 1.0 beginning with the quarter ending March 31, 2017 and each calendar quarter thereafter up to December 31, 2017, and not less than 1.5 to :1.0 beginning with the quarter ending March 31, 2018 and each calendar quarter thereafter up to December 31, 2018, and• a leverage ratio of not greater than 4.25 to 1.0 beginning with the quarter ending March 31, 2017, stepping down to 3.0 to 1.0 at March 31, 2018
Personnel Management Systems, Inc. [Member]
NOTE 14-SUBSEQUENT EVENTS (Details) [Line Items]
Payments to Acquire Businesses, Gross		$ 3,875,000
Debt Instrument, Face Amount		$ 1,125,000
Debt Instrument, Interest Rate, Stated Percentage		2.00%
Debt Instrument, Maturity Date		Apr. 30, 2018
Corporate Payroll, Inc. [Member]
NOTE 14-SUBSEQUENT EVENTS (Details) [Line Items]
Payments to Acquire Businesses, Gross		$ 1,500,000
Debt Instrument, Face Amount		$ 500,000
Business Acquisition, Equity Interest Issued or Issuable, Number of Shares (in Shares) \| shares		112,166
Business Acquisition, Equity Interest Issued or Issuable, Value Assigned		$ 1,000,000
Business Acquisition, Equity Interest Issued or Issuable, Description		The recipient of the shares of our common stock entered into a six month lock-up agreement with us.
Payroll Specialties NW, Inc. [Member]
NOTE 14-SUBSEQUENT EVENTS (Details) [Line Items]
Payments to Acquire Businesses, Gross		$ 3,010,000
Debt Instrument, Face Amount		$ 600,000
Debt Instrument, Interest Rate, Stated Percentage		2.00%
Debt Instrument, Maturity Date		Apr. 30, 2018