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DOCUMENT AND ENTITY INFORMATION - shares	9 Months Ended
DOCUMENT AND ENTITY INFORMATION - shares	Sep. 30, 2019	Nov. 11, 2019
Document and Entity Information [Abstract]
Entity Registrant Name	ASURE SOFTWARE INC
Document Type	10-Q
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		15,589,676
Amendment Flag	false
Entity Central Index Key	0000884144
Entity Filer Category	Accelerated Filer
Document Period End Date	Sep. 30, 2019
Document Fiscal Year Focus	2019
Document Fiscal Period Focus	Q3
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Current Reporting Status	Yes
Entity Shell Company	false

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Current assets:
Cash and cash equivalents	$ 12,576	$ 15,444
Accounts receivable, net of allowance for doubtful accounts of $1,047 and $1,467 at September 30, 2019 and December 31, 2018, respectively	15,199	16,028
Inventory	5,061	3,117
Prepaid expenses and other current assets	3,437	3,120
Total current assets before funds held for clients	36,273	37,709
Funds held for clients	88,210	122,206
Total current assets	124,483	159,915
Property and equipment, net	10,636	8,948
Goodwill	115,957	111,387
Intangible assets, net	72,472	76,760
Other assets, net	11,878	4,090
Total assets	335,426	361,100
Current liabilities:
Current portion of notes payable, net of debt issuance cost	4,220	4,733
Revolving line of credit	4,000	0
Accounts payable	3,943	3,662
Accrued compensation and benefits	2,894	2,824
Other accrued liabilities	4,965	2,234
Deferred revenue	12,362	11,849
Total current liabilities before client fund obligations	32,384	25,302
Client fund obligations	88,470	123,170
Total current liabilities	120,854	148,472
Long-term liabilities:
Deferred revenue	470	876
Deferred tax liability	1,965	1,566
Notes payable, net of current portion and debt issuance cost	112,473	107,229
Other liabilities	6,015	439
Total long-term liabilities	120,923	110,110
Total liabilities	241,777	258,582
Commitments
Stockholders’ equity:
Preferred stock, $.01 par value; 1,500 shares authorized; none issued or outstanding	0	0
Common stock, $.01 par value; 22,000 and 22,000 shares authorized; 15,970 and 15,666 shares issued, 15,586 and 15,282 shares outstanding at September 30, 2019 and December 31, 2018, respectively	160	157
Treasury stock at cost, 384 shares at September 30, 2019 and December 31, 2018	(5,017)	(5,017)
Additional paid-in capital	394,810	391,927
Accumulated deficit	(294,860)	(283,643)
Accumulated other comprehensive loss	(1,444)	(906)
Total stockholders’ equity	93,649	102,518
Total liabilities and stockholders’ equity	$ 335,426	$ 361,100

CONDENSED CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Statement of Financial Position [Abstract]
Allowance for doubtful accounts receivable (current)	$ 1,047	$ 1,467
Preferred stock (in dollars per share)	$ 0.01	$ 0.01
Preferred stock shares authorized (in shares)	1,500,000	1,500,000
Preferred stock shares issued (in shares)	0	0
Preferred stock shares outstanding (in shares)	0	0
Common stock (in dollars per share)	$ 0.01	$ 0.01
Common stock shares authorized (in shares)	22,000,000	22,000,000
Common stock shares issued (in shares)	15,970,000	15,666,000
Common stock shares outstanding (in shares)	15,586,000	15,282,000
Treasury stock (in shares)	384,000	384,000

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Revenue:
Revenues	$ 24,559	$ 23,458	$ 76,160	$ 64,529
Cost of Sales	9,052	8,471	27,601	21,248
Gross profit	15,507	14,987	48,559	43,281
Operating expenses:
Selling, general and administrative	11,395	11,052	36,019	33,394
Research and development	2,501	3,514	6,730	6,495
Amortization of intangible assets	2,375	2,447	7,918	6,038
Total operating expenses	16,271	17,013	50,667	45,927
Loss from operations	(764)	(2,026)	(2,108)	(2,646)
Other expense
Interest expense and other	(2,864)	(1,861)	(8,709)	(6,343)
Total other expense, net	(2,864)	(1,861)	(8,709)	(6,343)
Loss before income taxes	(3,628)	(3,887)	(10,817)	(8,989)
Income tax benefit (expense)	272	303	(400)	(288)
Net Loss	(3,356)	(3,584)	(11,217)	(9,277)
Other comprehensive income:
Unrealized gain (loss) on marketable securities	(4)	(101)	22	(101)
Foreign currency translation loss	(514)	(211)	(560)	(645)
Comprehensive loss	$ (3,874)	$ (3,896)	$ (11,755)	$ (10,023)
Basic and diluted net loss per share
Basic (in dollars per share)	$ (0.22)	$ (0.24)	$ (0.73)	$ (0.68)
Diluted (in dollars per share)	$ (0.22)	$ (0.24)	$ (0.73)	$ (0.68)
Weighted average basic and diluted shares
Basic (in shares)	15,565,000	15,223,000	15,472,000	13,591,000
Diluted (in shares)	15,565,000	15,223,000	15,472,000	13,591,000
Recurring
Revenue:
Revenues	$ 21,220	$ 19,561	$ 65,214	$ 54,795
Professional services, hardware and other
Revenue:
Revenues	$ 3,339	$ 3,897	$ 10,946	$ 9,734

CONDENSED CONSOLIDATED STATEMENTS OF CHANGES IN STOCKHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock	Additional Paid-in Capital	Accumulated Deficit	Other Comprehensive Income (Loss)
Retrospective adoption of Topic 606	$ 1,502				$ 1,502
Beginning balance (in shares) at Dec. 31, 2017		12,492,000
Beginning balance at Dec. 31, 2017	63,774	$ 129	$ (5,017)	$ 346,322	(277,597)	$ (63)
Stock issued upon acquisition, net of offering costs (in shares)		92,000
Stock issued upon acquisition, net of offering costs	1,125	$ 1		1,124
Share based compensation	194			194
Net loss	(1,925)				(1,925)
Other comprehensive income (loss)	3					3
Ending balance (in shares) at Mar. 31, 2018		12,584,000
Ending balance at Mar. 31, 2018	64,673	$ 130	(5,017)	347,640	(278,020)	(60)
Beginning balance (in shares) at Dec. 31, 2017		12,492,000
Beginning balance at Dec. 31, 2017	63,774	$ 129	(5,017)	346,322	(277,597)	(63)
Net loss	(9,277)
Ending balance (in shares) at Sep. 30, 2018		15,224,000
Ending balance at Sep. 30, 2018	99,792	$ 156	(5,017)	390,834	(285,372)	(809)
Beginning balance (in shares) at Mar. 31, 2018		12,584,000
Beginning balance at Mar. 31, 2018	64,673	$ 130	(5,017)	347,640	(278,020)	(60)
Share based compensation	329			329
Net loss	(3,768)				(3,768)
Other comprehensive income (loss)	(437)					(437)
Stock issued, net of issuance costs (in shares)		2,390,000
Stock issued, net of issuance costs	39,150	$ 24		39,126
Stock issued upon option exercise and vesting of restricted stock units (in shares)		24,000
Stock issued upon option exercise and vesting of restricted stock units	139			139
Ending balance (in shares) at Jun. 30, 2018		14,998,000
Ending balance at Jun. 30, 2018	100,086	$ 154	(5,017)	387,234	(281,788)	(497)
Share based compensation	363			363
Net loss	(3,584)				(3,584)
Other comprehensive income (loss)	(312)					(312)
Stock issued, net of issuance costs (in shares)		224,000
Stock issued, net of issuance costs	$ 3,223	$ 2		3,221
Stock issued upon option exercise and vesting of restricted stock units (in shares)	2,000	2,000
Stock issued upon option exercise and vesting of restricted stock units	$ 16			16
Ending balance (in shares) at Sep. 30, 2018		15,224,000
Ending balance at Sep. 30, 2018	99,792	$ 156	(5,017)	390,834	(285,372)	(809)
Beginning balance (in shares) at Dec. 31, 2018		15,282,000
Beginning balance at Dec. 31, 2018	102,518	$ 157	(5,017)	391,927	(283,643)	(906)
Stock issued upon acquisition, net of offering costs (in shares)		123,000
Stock issued upon acquisition, net of offering costs	555	$ 1		554
Share based compensation	611			611
Net loss	(2,894)				(2,894)
Other comprehensive income (loss)	267					267
Ending balance (in shares) at Mar. 31, 2019		15,405,000
Ending balance at Mar. 31, 2019	101,057	$ 158	(5,017)	393,092	(286,537)	(639)
Beginning balance (in shares) at Dec. 31, 2018		15,282,000
Beginning balance at Dec. 31, 2018	102,518	$ 157	(5,017)	391,927	(283,643)	(906)
Net loss	(11,217)
Ending balance (in shares) at Sep. 30, 2019		15,586,000
Ending balance at Sep. 30, 2019	93,649	$ 160	(5,017)	394,810	(294,860)	(1,444)
Beginning balance (in shares) at Mar. 31, 2019		15,405,000
Beginning balance at Mar. 31, 2019	101,057	$ 158	(5,017)	393,092	(286,537)	(639)
Share based compensation	392			392
Net loss	(4,967)				(4,967)
Other comprehensive income (loss)	(287)					(287)
Stock issued upon option exercise and vesting of restricted stock units (in shares)		93,000
Stock issued upon option exercise and vesting of restricted stock units	467	$ 1		466
Stock issued under the employee stock purchase plan (in shares)		53,000
Stock issued under the employee stock purchase plan	255			255
Ending balance (in shares) at Jun. 30, 2019		15,551,000
Ending balance at Jun. 30, 2019	96,917	$ 159	(5,017)	394,205	(291,504)	(926)
Share based compensation	577			577
Net loss	(3,356)				(3,356)
Other comprehensive income (loss)	$ (518)				0	(518)
Stock issued upon option exercise and vesting of restricted stock units (in shares)	5,000	35,000
Stock issued upon option exercise and vesting of restricted stock units	$ 29	$ 1		28
Ending balance (in shares) at Sep. 30, 2019		15,586,000
Ending balance at Sep. 30, 2019	$ 93,649	$ 160	$ (5,017)	$ 394,810	$ (294,860)	$ (1,444)

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018
Cash flows from operating activities:
Net loss	$ (11,217)	$ (9,277)
Adjustments to reconcile net loss to net cash provided by (used in) operations:
Depreciation and amortization	11,594	9,100
Amortization of debt financing costs and discount	1,178	499
Provision for (recovery of) doubtful accounts	(414)	496
Provision for deferred income taxes	468	1,127
Share-based compensation	1,580	887
Release of contingent consideration	0	(489)
Loss on disposals of fixed assets	83	0
Changes in operating assets and liabilities:
Accounts receivable	2,930	(6,587)
Inventory	(2,062)	(137)
Prepaid expenses and other assets	16	(2,250)
Accounts payable	(598)	850
Accrued expenses and other long-term obligations	217	(449)
Deferred revenue	148	168
Net cash provided by (used in) operating activities	3,923	(6,062)
Cash flows from investing activities:
Acquisitions net of cash acquired	(7,443)	(66,366)
Purchases of property and equipment	(1,159)	(1,503)
Software capitalization costs	(3,207)	(2,536)
Net change in funds held for clients	48,361	16,617
Net cash provided by (used in) investing activities	36,552	(53,788)
Cash flows from financing activities:
Proceeds from notes payable	8,000	36,750
Payments on notes payable	(4,638)	(5,772)
Proceeds from revolving line of credit	8,000	4,540
Payments on revolving line of credit	(4,000)	(4,540)
Debt financing fees	(1,102)	(1,693)
Payments on capital leases	(102)	(124)
Proceeds from issuance of common stock	496	39,156
Net change in client fund obligations	(49,964)	(16,937)
Net cash provided by (used in) financing activities	(43,310)	51,380
Effect of foreign exchange rates	(33)	(128)
Net decrease in cash and cash equivalents	(2,868)	(8,598)
Cash and cash equivalents at beginning of period	15,444	27,792
Cash and cash equivalents at end of period	12,576	19,194
Cash paid for:
Interest	6,581	5,605
Income taxes	31	101
Non-cash Investing and Financing Activities:
Subordinated notes payable –acquisitions	2,000	7,592
Equity issued in connection with acquisitions	$ 555	$ 4,493

THE COMPANY AND BASIS OF PRESENTATION	9 Months Ended
THE COMPANY AND BASIS OF PRESENTATION	Sep. 30, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]
The Company and Basis of Presentation	THE COMPANY AND BASIS OF PRESENTATION Asure Software, Inc., (“Asure”, the “Company”, “we” and “our”), a Delaware Corporation, is a leading provider of Human Capital Management (“HCM”) and Workspace Management, offering intuitive and innovative cloud-based solutions designed to help organizations of all sizes and complexities build companies of the future. Our cloud platform enables clients worldwide to better manage their people and space in a mobile, digital, multi-generational, and global landscape. Asure’s offerings include a fully-integrated HCM platform, flexible benefits and compliance administration, Human Resources (“HR”) consulting, and time and labor management as well as a full suite of workspace management solutions for conference room scheduling, desk sharing programs, and real estate optimization. We develop, market, sell and support our offerings worldwide through our principal office in Austin, Texas and additional offices in Alabama, California, Florida, Massachusetts, Michigan, Nebraska, New York, North Carolina, Tennessee, Vermont, Washington, and the United Kingdom. Subsequent to September 30, 2019, we entered into an agreement to sell the assets of our workspace solution business. See Note 11- Subsequent Events, for further details. We have prepared the accompanying unaudited condensed consolidated financial statements in accordance with the rules and regulations of the Securities and Exchange Commission and accordingly, they do not include all information and footnotes required under U.S. generally accepted accounting principles ("U.S. GAAP") for complete financial statements. Certain reclassifications were made to conform to the current period presentation in the condensed consolidated statements of comprehensive loss. These reclassifications include a change in the presentation of revenues. In the opinion of management, these interim financial statements contain all adjustments, consisting of normal, recurring adjustments, necessary for a fair presentation of our financial position as of September 30, 2019, the results of operations and statements of changes in stockholders' equity for the three and nine months ended September 30, 2019 and September 30, 2018, and our statements of cash flows for the nine months ended September 30, 2019 and September 30, 2018. These condensed consolidated financial statements should be read in conjunction with our audited consolidated financial statements and notes thereto filed with the Securities and Exchange Commission in our annual report on Form 10-K for the fiscal year ended December 31, 2018. The results for the interim periods are not necessarily indicative of results for a full fiscal year.

SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES	Sep. 30, 2019
Accounting Policies [Abstract]
Significant Accounting Policies	SIGNIFICANT ACCOUNTING POLICIES USE OF ESTIMATES Preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at fiscal year end and the reported amounts of revenues and expenses during the reporting period. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, useful lives of fixed assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. Additionally, the actual amounts could differ from the estimates made. Management periodically evaluates estimates used in the preparation of the consolidated financial statements for continued reasonableness. We make appropriate adjustments, if any, to the estimates used prospectively based upon such periodic evaluation. RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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 ("ROU") asset representing its right to use the underlying asset for the lease term. Additional qualitative and quantitative disclosures are also required. We adopted the standard on January 1, 2019, utilizing the cumulative-effect adjustment transition method, which applies the provisions of the standard at the effective date without adjusting the comparative periods presented. Upon adoption, we did not record an adjustment to our beginning accumulated deficit. In addition, we adopted the following additional practical expedients available for implementation: •An entity need not reassess whether any existing or expired contracts are or contain leases; •An entity need not reassess lease classification for any existing or expired leases; and •An entity need not reassess initial direct costs for any existing leases. We recognized lease liabilities of approximately $8,900 on January 1, 2019. A right-of-use asset of approximately $8,200 was recognized based on the lease liability, adjusted for the reclassification of deferred rent and lease incentive of approximately $680. The standard did not materially impact our operating results or liquidity upon adoption. The standard has no impact on the timing or classification of our cash flows as reported in the Condensed Consolidated Statement of Cash Flows. Our accounting for finance leases remained substantially unchanged. Disclosures related to this standard are included in Note 7, Leases. In February 2018, the FASB issued ASU No. 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”, which provides entities the option to reclassify tax effects stranded in accumulated other comprehensive income as a result of the 2017 Tax Cuts and Jobs Act (“the Tax Act”) to retained earnings. We adopted the standard effective January 1, 2019. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. Standards Yet To Be Adopted The FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820). The new guidance modifies disclosure requirements related to fair value measurement. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Implementation on a prospective or retrospective basis varies by specific disclosure requirements. Early adoption is permitted. The standard also allows for the early adoption of any removed or modified disclosures upon issuance of this ASU while delaying the adoption of the additional disclosures until their effective date. We plan to adopt this standard at the effective date and do not expect any material impact from adoption. The FASB issued ASU No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40). The new guidance reduces complexity for the accounting for costs of implementing a cloud computing service arrangement and aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). For public companies, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. Implementation should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The effects of this standard on our financial position, results of operations or cash flows are not expected to be material. LEASES At the commencement date of a lease, we recognize a liability to make lease payments and an asset representing the ROU underlying asset during the lease term. The lease liability is measured at the present value of lease payments over the lease term. As our leases typically do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date taking into consideration necessary adjustments for collateral, depending on the facts and circumstances of the lessee and the leased asset, and term to match the lease term. The ROU asset is measured at cost, which includes the initial measurement of the lease liability and initial direct costs incurred by the Company and excludes lease incentives. Lease liabilities are recorded in other current liabilities and other non-current liabilities. ROU assets are recorded in other assets, net. Lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Operating lease costs are recognized on a straight-line basis over the lease term. Lease agreements that contain both lease and non-lease components are generally accounted for separately. CONTINGENCIES Although we have been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of September 30, 2019, we were not a party to any pending legal proceedings.

INVESTMENTS AND FAIR VALUE MEASUREMENTS

9 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Investments and Fair Value Measurements

INVESTMENTS AND FAIR VALUE MEASUREMENTS

As of September 30, 2019 and December 31, 2018, $18,806 and $4,256, respectively, of funds held for clients were invested in available-for-sale securities consisting of government and commercial bonds, including mortgage-backed securities. As of September 30, 2019 and December 31, 2018, we also had $23,508 and $0, respectively, of funds held for clients invested in money market funds and other cash equivalents. Additionally, at September 30, 2019 and December 31, 2018, we had $11,588 and $8,111, respectively, in money market funds, classified as cash equivalents.

Investments classified as available-for-sale consisted of the following:



	Amortized Cost		Gross Unrealized Gains ⁽¹⁾		Gross Unrealized Losses ⁽¹⁾			Aggregate Estimated Fair Value
September 30, 2019:
Funds Held for Clients ⁽²⁾
Certificates of deposit	$	5,888	$	6	$	—		$	5,894
Municipal bonds	4,986		58		(43		)	5,001
Corporate debt securities	3,059		—		(3		)	3,056
US Government agency securities	2,262		27		(10		)	2,279
Asset-backed securities	1,557		50		(33		)	1,574
Other securities	1,030		$	—	$	(28	)	1,002
Total	$	18,782	$	141	$	(117	)	$	18,806

December 31, 2018:
Funds Held for Clients ⁽²⁾
Corporate debt securities	$	4,334	$	21	$	(99	)	$	4,256

(1)

Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. At September 30, 2019 and December 31, 2018, there were 63 and 26 securities, respectively, in an unrealized gain position and there were 32 and 32 securities, respectively, in an unrealized loss position. As of September 30, 2019 and December 31, 2018, these unrealized losses were less than $30 individually and $117 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. We do not intend to sell these investments and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value.


(2)	At September 30, 2019 and December 31, 2018, none of these securities were classified as cash and cash equivalents on the accompanying condensed consolidated balance sheet.

Expected maturities of available-for-sale securities as of September 30, 2019 are as follows:



One year or less	$	3,681
After one year through five years	11,422
After five years through 10 years	234
After 10 years	3,469
	$	18,806

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 September 30, 2019 and December 31, 2018, respectively:



			Fair Value Measure at September 30, 2019
	Total Carrying Value at September 30, 2019		Quoted Prices in Active Market (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)




Assets:
Cash equivalents:
Money market funds	$	11,588	$	11,588	$	—	$	—
Funds held for clients
Money market funds	23,508		23,508		—		—
Available-for-sale securities	18,806		—		18,806		—
Total	$	53,902	$	35,096	$	18,806	$	—



			Fair Value Measure at December 31, 2018
	Total Carrying Value at December 31, 2018		Quoted Prices in Active Market (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)




Assets:
Cash equivalents:
Money market funds	$	8,111	$	8,111	$	—	$	—
Funds held for clients
Money market funds	—		—		—		—
Available-for-sale securities	4,256		—		4,256		—
Total	$	12,367	$	8,111	$	4,256	$	—

- 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

GOODWILL AND OTHER INTANGIBLE ASSETS

9 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

GOODWILL AND OTHER INTANGIBLE ASSETS

The following table summarizes the changes in our goodwill:



Balance at December 31, 2018	$	111,387
Goodwill recognized upon acquisition	4,826
Adjustment to goodwill associated with acquisitions	(176		)
Foreign exchange adjustment to goodwill	(80		)
Balance at September 30, 2019	$	115,957

There has been no impairment of goodwill for the periods presented.

The gross carrying amount and accumulated amortization of our intangible assets as of September 30, 2019 and December 31, 2018 are as follows:



		September 30, 2019
Intangible Assets	Weighted Average Amortization Period (in Years)	Gross		Accumulated Amortization			Net

Developed Technology	6.0	$	14,744	$	(8,862	)	$	5,882
Customer Relationships	8.8	90,102		(27,640		)	62,462
Reseller Relationships	7.0	853		(853		)	0
Trade Names	12.0	5,299		(1,564		)	3,735
Noncompete Agreements	5.2	1,032		(639		)	393
	8.5	$	112,030	$	(39,558	)	$	72,472



		December 31, 2018
Intangible Assets	Weighted Average Amortization Period (in Years)	Gross		Accumulated Amortization			Net

Developed Technology	6.0	$	14,805	$	(7,065	)	$	7,740
Customer Relationships	8.5	85,094		(20,601		)	64,493
Reseller Relationships	7.0	853		(853		)	—
Trade Names	12.2	5,187		(1,241		)	3,946
Noncompete Agreements	5.2	1,032		(451		)	581
	8.3	$	106,971	$	(30,211	)	$	76,760

We record amortization expenses using the straight-line method over the estimated useful lives of the intangible assets, as noted above. Amortization expenses recorded in Operating Expenses were $2,375 and $2,447, for the three months ended September 30, 2019 and 2018, respectively. Amortization expenses recorded in Cost of Sales were $587 and $437 for the three months ended September 30, 2019 and 2018, respectively. Amortization expenses recorded in Operating Expenses were $7,918 and $6,038 for the nine months ended September 30, 2019 and 2018, respectively. Amortization expenses recorded in Cost of Sales were and $1,461 and $1,171 for the nine months ended September 30, 2019 and 2018, respectively.

The following table summarizes the future estimated amortization expense relating to our intangible assets as of September 30, 2019:



Calendar Years
2019 (October to December)	$	2,952
2020	11,474
2021	10,983
2022	10,354
2023	9,140
2024	8,821
Thereafter	18,748
	$	72,472

NOTES PAYABLE

9 Months Ended

Sep. 30, 2019

Debt Disclosure [Abstract]

Notes Payable

NOTES PAYABLE

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



	Maturity	Stated Interest Rate		Balance as of September 30, 2019		Balance as of December 31, 2018
Subordinated Notes Payable- acquisitions	10/1/2019 – 7/1/2021	2.00% - 3.00%		$	8,646	$	10,964
Term Loan – Wells Fargo Syndicate Partner	5/25/2022	10.74	%	55,683		52,106
Term Loan - Wells Fargo	5/25/2022	5.74	%	55,683		52,106
Total Notes Payable				120,012		115,176
Short-term notes payable				5,399		5,864
Long-term notes payable				$	114,613	$	109,312

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



Notes Payable	Gross Notes Payable at September 30, 2019		Debt Issuance Costs and Debt Discount			Net Notes Payable at September 30, 2019
Notes payable, current portion	$	5,399	$	(1,179	)	$	4,220
Notes payable, net of current portion	114,613		(2,140		)	112,473
Total Notes Payable	$	120,012	$	(3,319	)	$	116,693



Notes Payable	Gross Notes Payable at December 31, 2018		Debt Issuance Costs and Debt Discount			Net Notes Payable at December 31, 2018
Notes payable, current portion	$	5,864	$	(1,131	)	$	4,733
Notes payable, net of current portion	109,312		(2,083		)	107,229
Total Notes Payable	$	115,176	$	(3,214	)	$	111,962

The following table summarizes the future principal payments related to our outstanding debt as of September 30, 2019:



Year Ended	Gross Amount
December 31, 2019 (October to December)	$	1,034
December 31, 2020	5,159
December 31, 2021	10,082
December 31, 2022	103,737
Gross Notes Payable	$	120,012

Term Loan - Wells Fargo

In March 2018, we entered into a second amended and restated credit agreement (the “Second Restated Credit Agreement”) with Wells Fargo, and the lenders that are parties thereto, amending and restating the terms of the Amended and Restated Credit Agreement dated as of May 2017, which had previously amended and restated our credit agreement from March 2014. The Second Restated 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. We and our wholly-owned active subsidiaries are also parties to a Guaranty and Security Agreement with Wells Fargo Bank in connection with our Second Restated Credit Agreement (and earlier versions of the credit agreement). 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 Second Restated Credit Agreement provides for a total of $175,000 in available financing consisting of (a) $105,000 in the aggregate principal amount of term loans; (b) a $5,000 line of credit; (c) a $25,000 delayed draw term loan commitment for the financing of permitted acquisitions; and (d) a $40,000 accordion. Financing under the delayed draw term loan commitment and accordion are subject to certain conditions as described in the Second Restated Credit Agreement.

The Second Restated Credit Agreement amends the applicable margin rates for determining the interest rate payable on the loans as follows:



Leverage Ratio	First Out Revolver Base Rate Margin	First Out Revolver LIBOR Rate Margin	First Out TL Base Rate Margin	First Out TL LIBOR Rate Margin	Last Out Base Rate Margin	Last Out LIBOR Rate Margin
≤ 3.25:1	4.25 percentage points	5.25 percentage points	1.75 percentage points	2.75 percentage points	6.75 percentage points	7.75 percentage points
> 3.25:1	4.75 percentage points	5.75 percentage points	2.25 percentage points	3.25 percentage points	7.25 percentage points	8.25 percentage points

LIBOR is expected to be discontinued after 2021. The Second Restated Credit Agreement provides procedures for determining a replacement or alternative rate in the event that LIBOR is unavailable. However, there can be no assurances as to whether such replacement or alternative rate will be more or less favorable than LIBOR. We intend to monitor the developments with respect to the potential phasing out of LIBOR after 2021 and will work with our lenders to ensure any transition away from LIBOR will have minimal impact on our financial condition. We however can provide no assurances regarding the impact of the discontinuation of LIBOR on the interest rate that we would be required to pay or on our financial condition.

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


•	$263 beginning on June 30, 2018 and the last day of each fiscal quarter thereafter up to March 31, 2020, plus an additional amount equal to 0.25% of the principal amount of all delayed draw term loans;


•	$656 beginning on June 30, 2020 and the last day of each fiscal quarter thereafter up to March 31, 2021, plus an additional amount equal to 0.625% of the principal amount of all delayed draw term loans; and


•	$1,313 beginning on June 30, 2021 and the last day of each fiscal quarter thereafter, plus an additional amount equal to 1.25% of the principal amount of all delayed draw term loans.

The Second Restated Credit Agreement also:


•	amended our leverage ratio covenant;


•	amended our fixed charge coverage ratio to be not less than 1.25:1 at March 31, 2018 and each quarter-end thereafter; and


•	removed the TTM recurring revenue covenant.

In January 2019, we entered into a Consent and Amendment No. 2 to the Second Restated Credit Agreement (the “Consent and Amendment No. 2”), with Wells Fargo Bank, National Association and Goldman Sachs Specialty Lending Holdings, Inc. Under the terms and conditions of the Consent and Amendment No. 2, the agent and required lenders consented to our acquisition of Payroll Maxx LLC as a “permitted acquisition” and we borrowed a delayed draw term loan in the aggregate amount of $8,000. The Consent and Amendment No. 2 also amends, among other things, our leverage ratio covenant to increase the maximum ratio to 6.00:1 at March 31, 2019, June 30, 2019 and September 30, 2019 and then stepping down each quarter-end thereafter through December 31, 2020.

As of September 30, 2019 and December 31, 2018, $4,000 and $0 was outstanding and $1,000 and $5,000, respectively, was available for borrowing under the revolver.

As of September 30, 2019, we are in compliance with all terms of our credit agreement as our lenders have waived compliance with our leverage ratio covenant of 6.00 to 1:00 as of September 30, 2019, and further consented to advances made to our United Kingdom subsidiaries in excess of the $3,000 limit. The waivers were made conditional upon a number of factors related to the pending sale of our workspace solution business (see Note 11 -Subsequent Events). If we are unable to close on the sale of our workspace solution business by December 15, 2019, or close on the sale but otherwise fail to satisfy the conditions to the waiver, then the lenders' waiver will expire. We are also in the process of negotiating an amendment to our credit facility with our lenders. If we are unable to negotiate an amendment by the date we close on the sale of our workspace solution business, the lenders will modify our maturity date to March 13, 2020 to provide time for us to complete and enter an amendment with our lenders or to facilitate a credit facility with new lenders.

We expect to be in compliance with our debt agreements and related covenants over the next twelve months.

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	9 Months Ended
CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION	Sep. 30, 2019
Revenue from Contract with Customer [Abstract]
Contracts with Customers and Revenue Concentration	CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION Receivables Receivables from contracts with customers, net of allowance for doubtful accounts of $1,047 were $12,900 at September 30, 2019. Receivables from contracts with customers, net of allowance for doubtful accounts of $1,467, were $14,291 at December 31, 2018. Deferred Commissions Deferred commission costs from contracts with customers were $4,518 and $3,675 at September 30, 2019 and December 31, 2018, respectively and are included in other assets on the accompanying condensed consolidated balance sheet. The amount of amortization recognized for the three and nine months ended September 30, 2019 was $545 and $1,361, respectively. Deferred Revenue Revenue of $1,730 and $9,918 was recognized during the three and nine months ended September 30, 2019 that was included in the deferred revenue balance at the beginning of each period. Transaction Price Allocated to the Remaining Performance Obligations As of September 30, 2019, approximately $44,494 of revenue is expected to be recognized from remaining performance obligations. We expect to recognize revenue on approximately 64% of these remaining performance obligations over the next 12 months, with the balance recognized thereafter. Revenue Concentration During the three and nine months ended September 30, 2019 and September 30, 2018, there were no customers that individually represented 10% or more of consolidated revenue.

LEASES

9 Months Ended

Sep. 30, 2019

Leases [Abstract]

Leases

LEASES

We have entered into eighteen office space lease agreements, which qualify as operating leases under Topic 842. Under such leases, the lessors receive annual minimum (base) rent. The leases have original terms (excluding extension options) ranging from one to ten years. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants.

We record base rent expense under the straight-line method over the term of the lease. In the accompanying condensed consolidated statements of comprehensive loss, rent expense is included in operating expenses under selling, general and administrative expenses. Total straight-line rent expense and deprecation of the ROU asset for the three and nine months ended September 30, 2019 was $409 and $1,223, respectively.

As of September 30, 2019, we had lease liabilities of $7,475, of which $1,628 are classified as other current accrued liabilities, and ROU assets of $6,895, which are included in other assets on the accompanying condensed consolidated balance sheet. The current and non-current portions of the lease liabilities are included in other accrued liabilities and other liabilities, respectively, on the accompanying condensed consolidated balance sheet. For purposes of calculating the ROU assets and lease liabilities for such leases, extension options are not included in the lease term unless it is reasonably certain we will exercise the option, or the lessor has the sole ability to exercise the option. Our incremental borrowing rate of 9.00% is estimated to approximate our interest rate on a collateralized basis with similar terms and payments, using a portfolio approach. The weighted average remaining lease term of leases with a lease liability as of September 30, 2019 is 6.0 years (excluding extension options).

Future minimum commitments over the life of all operating leases, which exclude variable rent payments, are as follows:



	Total Operating Leases
2019 (remainder)	$	587
2020	2,100
2021	1,947
2022	1,417
2023	711
Thereafter	2,977
Total minimum lease payments	9,739
Less imputed interest	(2,264		)
Total lease liabilities	$	7,475

SHARE BASED COMPENSATION	9 Months Ended
SHARE BASED COMPENSATION	Sep. 30, 2019
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Share Based Compensation	SHARE BASED COMPENSATION We have one active equity plan, the 2018 Incentive Award Plan (the “2018 Plan”). The 2018 Plan, approved by our shareholders, replaced our 2009 Equity Incentive Plan, as amended (the “2009 Plan”), however, the terms and conditions of the 2009 Plan continues to govern any outstanding awards previously granted under the 2009 Plan. The number of shares available for issuance under the 2018 Plan is equal to the sum of (i) 1,350,000 shares, and (ii) any shares subject to issued and outstanding awards under the 2009 Plan as of the effective date of the 2018 Plan that expire, are canceled or otherwise terminate following the effective date of the 2018 Plan. We have outstanding options to purchase 2,063,154 shares at a weighted exercise price of $9.11, of which options to purchase 600,500 shares at an exercise price of $6.39, exercisable over a three year period, were granted in the three months ended September 30,2019. As of September 30, 2019, we had 156,153 shares available for grant pursuant to the 2018 Plan. In May 2019, our shareholders approved a one-time program to exchange underwater options to purchase shares of our common stock held by eligible employees for a lesser number of restricted stock units under the 2018 Plan. We have twelve months from May 2019 to implement this one-time program. Share based compensation for our stock option plans for the three months ended September 30, 2019 and September 30, 2018 was $577 and $363, respectively, and $1,535 and $887 for the nine months ended September 30, 2019 and 2018, respectively. We issued 5,000 shares and 2,000 shares of common stock related to exercises of stock options for the three months ended September 30, 2019 and September 30, 2018, respectively. We issued 30,000 and no shares of common stock related to the issuance of vested restricted stock units for the three months ended September 30, 2019 and 2018, respectively.

OTHER COMPREHENSIVE LOSS

9 Months Ended

Sep. 30, 2019

Equity [Abstract]

Other Comprehensive Loss

OTHER COMPREHENSIVE LOSS

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

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



	Foreign Currency Items			Accumulated Other Comprehensive Loss Items			Total Accumulated Other Comprehensive Loss Items
Beginning balance, December 31, 2018	$	(828	)	$	(78	)	$	(906	)
Foreign currency translation gains	(560		)	—			(560		)
Unrealized losses on marketable securities	—			22			22
Net current-period other comprehensive loss	(560		)	22			(538		)
Ending balance, September 30, 2019	$	(1,388	)	$	(56	)	$	(1,444	)

The following table presents the tax benefit (expense) allocated to each component of other comprehensive income (loss):



	Three Months Ended September 30, 2019
	Before Tax			Tax Benefit		Net of Tax
Foreign currency translation adjustments	$	(560	)	$	—	$	(560	)
Unrealized loss on marketable securities	22			—		$	22
Other comprehensive loss	$	(538	)	$	—	$	(538	)

NET LOSS PER SHARE

9 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

Net Loss per Share

NET LOSS PER SHARE

We compute net loss per share based on the weighted average number of common shares outstanding for the period. Diluted net loss per share reflects the maximum dilution that would have resulted from incremental common shares issuable upon the exercise of stock options. We compute the number of common share equivalents, which includes stock options, using the treasury stock method. We have excluded stock options to acquire approximately 2,063,000 and 1,568,000 shares for the three and nine months ended September 30, 2019 and September 30, 2018, respectively, from the computation of the dilutive stock options because the effect of including the stock options would have been anti-dilutive.

The following table sets forth the computation of basic and diluted net income (loss) per common share for the three and nine months ended September 30, 2019 and September 30, 2018:



	Three Months Ended September 30, 2019			Three Months Ended September 30, 2018			Nine Months Ended September 30, 2019			Nine Months Ended September 30, 2018
Net loss	$	(3,356	)	$	(3,584	)	$	(11,217	)	$	(9,277	)
Weighted-average shares of common stock outstanding	15,565,000			15,223,000			15,472,000			13,591,000
Basic and diluted net loss per share	$	(0.22	)	$	(0.24	)	$	(0.73	)	$	(0.68	)

SUBSEQUENT EVENTS	9 Months Ended
SUBSEQUENT EVENTS	Sep. 30, 2019
Subsequent Events [Abstract]
Subsequent Events	SUBSEQUENT EVENTS The Company evaluated subsequent events through the date of the filing of this Quarterly Report on Form 10-Q with the SEC, to ensure that this filing includes appropriate disclosure of events both recognized in the condensed consolidated financial statements as of September 30, 2019, and events which occurred subsequent to September 30, 2019 but were not recognized in the condensed consolidated financial statements. On October 7, 2019, we entered into an Asset and Equity Purchase Agreement (the “Purchase Agreement”) with FM: Systems Group, LLC and FMS Bidco UK Limited (collectively, “Buyer”), pursuant to which, among other things, Buyer agreed to acquire all of the issued share capital of Asure Software UK Limited (UK) and OccupEye Limited (UK) (together, the “Purchased Subsidiaries”) and certain assets comprising our workspace solution business (“Purchased Assets”) and assume certain liabilities and obligations relating to the Purchased Assets or the workspace solution business, for an aggregate purchase price of $120,000 in cash. The purchase price is subject to a working capital adjustment. The closing of the acquisition is subject to customary closing conditions, including (i) expiration or termination of any required waiting periods under the Hart-Scott-Rodino Antitrust Improvements Act of 1976, (ii) the receipt of all required consents, (iii) the absence of any legal proceeding, law or governmental order that prevents the completion of the transactions contemplated by the Purchase Agreement and (iv) the accuracy of the representations and warranties of, and compliance with covenants by, each of the parties to the Purchase Agreement. The closing will occur on the later of (i) the second business day after satisfaction or waiver of all of the closing conditions or (ii) such other date as Seller and Buyer may mutually agree. However, closing may not occur prior to 35 business days following the date of the Purchase Agreement without the consent of Buyer and must be completed no later than sixty days following the date of the Purchase Agreement. The closing is not subject to a financing condition. An equity financing commitment for the full purchase price is in place and Seller has the right to enforce the equity financing commitment against the parties who are obligated to provide equity financing.

SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
SIGNIFICANT ACCOUNTING POLICIES (Policies)	Sep. 30, 2019
Accounting Policies [Abstract]
Use of Estimates	USE OF ESTIMATES Preparation of the consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of the assets and liabilities, the disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting period. These estimates are subjective in nature and involve judgments that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at fiscal year end and the reported amounts of revenues and expenses during the reporting period. The more significant estimates made by management include the valuation allowance for the gross deferred tax assets, useful lives of fixed assets, the determination of the fair value of its long-lived assets, and the fair value of assets acquired and liabilities assumed during acquisitions. We base our estimates on historical experience and on various other assumptions management believes reasonable under the given circumstances. These estimates could be materially different under different conditions and assumptions. Additionally, the actual amounts could differ from the estimates made. Management periodically evaluates estimates used in the preparation of the consolidated financial statements for continued reasonableness. We make appropriate adjustments, if any, to the estimates used prospectively based upon such periodic evaluation.
Recent Accounting Pronouncements	RECENT ACCOUNTING PRONOUNCEMENTS Recently Adopted Standards In February 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“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 ("ROU") asset representing its right to use the underlying asset for the lease term. Additional qualitative and quantitative disclosures are also required. We adopted the standard on January 1, 2019, utilizing the cumulative-effect adjustment transition method, which applies the provisions of the standard at the effective date without adjusting the comparative periods presented. Upon adoption, we did not record an adjustment to our beginning accumulated deficit. In addition, we adopted the following additional practical expedients available for implementation: •An entity need not reassess whether any existing or expired contracts are or contain leases; •An entity need not reassess lease classification for any existing or expired leases; and •An entity need not reassess initial direct costs for any existing leases. We recognized lease liabilities of approximately $8,900 on January 1, 2019. A right-of-use asset of approximately $8,200 was recognized based on the lease liability, adjusted for the reclassification of deferred rent and lease incentive of approximately $680. The standard did not materially impact our operating results or liquidity upon adoption. The standard has no impact on the timing or classification of our cash flows as reported in the Condensed Consolidated Statement of Cash Flows. Our accounting for finance leases remained substantially unchanged. Disclosures related to this standard are included in Note 7, Leases. In February 2018, the FASB issued ASU No. 2018-02, “Income Statement - Reporting Comprehensive Income (Topic 220): Reclassification of Certain Tax Effects from Accumulated Other Comprehensive Income”, which provides entities the option to reclassify tax effects stranded in accumulated other comprehensive income as a result of the 2017 Tax Cuts and Jobs Act (“the Tax Act”) to retained earnings. We adopted the standard effective January 1, 2019. The adoption of this accounting standard did not have a material impact on our financial position, results of operations, cash flows, or presentation thereof. Standards Yet To Be Adopted The FASB issued ASU No. 2018-13, Fair Value Measurement (Topic 820). The new guidance modifies disclosure requirements related to fair value measurement. The amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019. Implementation on a prospective or retrospective basis varies by specific disclosure requirements. Early adoption is permitted. The standard also allows for the early adoption of any removed or modified disclosures upon issuance of this ASU while delaying the adoption of the additional disclosures until their effective date. We plan to adopt this standard at the effective date and do not expect any material impact from adoption. The FASB issued ASU No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40). The new guidance reduces complexity for the accounting for costs of implementing a cloud computing service arrangement and aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). For public companies, the amendments in this ASU are effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2019, with early adoption permitted. Implementation should be applied either retrospectively or prospectively to all implementation costs incurred after the date of adoption. The effects of this standard on our financial position, results of operations or cash flows are not expected to be material.
Leases	LEASES At the commencement date of a lease, we recognize a liability to make lease payments and an asset representing the ROU underlying asset during the lease term. The lease liability is measured at the present value of lease payments over the lease term. As our leases typically do not provide an implicit rate, we use our incremental borrowing rate based on the information available at the commencement date taking into consideration necessary adjustments for collateral, depending on the facts and circumstances of the lessee and the leased asset, and term to match the lease term. The ROU asset is measured at cost, which includes the initial measurement of the lease liability and initial direct costs incurred by the Company and excludes lease incentives. Lease liabilities are recorded in other current liabilities and other non-current liabilities. ROU assets are recorded in other assets, net. Lease terms may include options to extend or terminate the lease when it is reasonably certain that we will exercise that option. Operating lease costs are recognized on a straight-line basis over the lease term. Lease agreements that contain both lease and non-lease components are generally accounted for separately.
Contingencies	CONTINGENCIES Although we have been, and in the future may be, the defendant or plaintiff in various actions arising in the normal course of business, as of September 30, 2019, we were not a party to any pending legal proceedings.

INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables)

9 Months Ended

Sep. 30, 2019

Fair Value Disclosures [Abstract]

Available-for-Sale Securities

Investments classified as available-for-sale consisted of the following:



	Amortized Cost		Gross Unrealized Gains ⁽¹⁾		Gross Unrealized Losses ⁽¹⁾			Aggregate Estimated Fair Value
September 30, 2019:
Funds Held for Clients ⁽²⁾
Certificates of deposit	$	5,888	$	6	$	—		$	5,894
Municipal bonds	4,986		58		(43		)	5,001
Corporate debt securities	3,059		—		(3		)	3,056
US Government agency securities	2,262		27		(10		)	2,279
Asset-backed securities	1,557		50		(33		)	1,574
Other securities	1,030		$	—	$	(28	)	1,002
Total	$	18,782	$	141	$	(117	)	$	18,806

December 31, 2018:
Funds Held for Clients ⁽²⁾
Corporate debt securities	$	4,334	$	21	$	(99	)	$	4,256

(1)


(2)	At September 30, 2019 and December 31, 2018, none of these securities were classified as cash and cash equivalents on the accompanying condensed consolidated balance sheet.

Expected Maturities of Available-for-Sale Securities

Expected maturities of available-for-sale securities as of September 30, 2019 are as follows:



One year or less	$	3,681
After one year through five years	11,422
After five years through 10 years	234
After 10 years	3,469
	$	18,806

Fair Value Hierarchy for Financial Assets

The following table presents the fair value hierarchy for our financial assets measured at fair value on a recurring basis as of September 30, 2019 and December 31, 2018, respectively:



			Fair Value Measure at September 30, 2019
	Total Carrying Value at September 30, 2019		Quoted Prices in Active Market (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)




Assets:
Cash equivalents:
Money market funds	$	11,588	$	11,588	$	—	$	—
Funds held for clients
Money market funds	23,508		23,508		—		—
Available-for-sale securities	18,806		—		18,806		—
Total	$	53,902	$	35,096	$	18,806	$	—



			Fair Value Measure at December 31, 2018
	Total Carrying Value at December 31, 2018		Quoted Prices in Active Market (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)




Assets:
Cash equivalents:
Money market funds	$	8,111	$	8,111	$	—	$	—
Funds held for clients
Money market funds	—		—		—		—
Available-for-sale securities	4,256		—		4,256		—
Total	$	12,367	$	8,111	$	4,256	$	—

GOODWILL AND OTHER INTANGIBLE ASSETS (Tables)

9 Months Ended

Sep. 30, 2019

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table summarizes the changes in our goodwill:



Balance at December 31, 2018	$	111,387
Goodwill recognized upon acquisition	4,826
Adjustment to goodwill associated with acquisitions	(176		)
Foreign exchange adjustment to goodwill	(80		)
Balance at September 30, 2019	$	115,957

Schedule of Finite-Lived Intangible Assets

The gross carrying amount and accumulated amortization of our intangible assets as of September 30, 2019 and December 31, 2018 are as follows:



		September 30, 2019
Intangible Assets	Weighted Average Amortization Period (in Years)	Gross		Accumulated Amortization			Net

Developed Technology	6.0	$	14,744	$	(8,862	)	$	5,882
Customer Relationships	8.8	90,102		(27,640		)	62,462
Reseller Relationships	7.0	853		(853		)	0
Trade Names	12.0	5,299		(1,564		)	3,735
Noncompete Agreements	5.2	1,032		(639		)	393
	8.5	$	112,030	$	(39,558	)	$	72,472



		December 31, 2018
Intangible Assets	Weighted Average Amortization Period (in Years)	Gross		Accumulated Amortization			Net

Developed Technology	6.0	$	14,805	$	(7,065	)	$	7,740
Customer Relationships	8.5	85,094		(20,601		)	64,493
Reseller Relationships	7.0	853		(853		)	—
Trade Names	12.2	5,187		(1,241		)	3,946
Noncompete Agreements	5.2	1,032		(451		)	581
	8.3	$	106,971	$	(30,211	)	$	76,760

Schedule of Future Estimated Amortization Expense

The following table summarizes the future estimated amortization expense relating to our intangible assets as of September 30, 2019:



Calendar Years
2019 (October to December)	$	2,952
2020	11,474
2021	10,983
2022	10,354
2023	9,140
2024	8,821
Thereafter	18,748
	$	72,472

NOTES PAYABLE (Tables)

9 Months Ended

Sep. 30, 2019

Debt Disclosure [Abstract]

Schedule of Debt

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



	Maturity	Stated Interest Rate		Balance as of September 30, 2019		Balance as of December 31, 2018
Subordinated Notes Payable- acquisitions	10/1/2019 – 7/1/2021	2.00% - 3.00%		$	8,646	$	10,964
Term Loan – Wells Fargo Syndicate Partner	5/25/2022	10.74	%	55,683		52,106
Term Loan - Wells Fargo	5/25/2022	5.74	%	55,683		52,106
Total Notes Payable				120,012		115,176
Short-term notes payable				5,399		5,864
Long-term notes payable				$	114,613	$	109,312

Schedule of Debt And Debt Issuance Costs

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



Notes Payable	Gross Notes Payable at September 30, 2019		Debt Issuance Costs and Debt Discount			Net Notes Payable at September 30, 2019
Notes payable, current portion	$	5,399	$	(1,179	)	$	4,220
Notes payable, net of current portion	114,613		(2,140		)	112,473
Total Notes Payable	$	120,012	$	(3,319	)	$	116,693



Notes Payable	Gross Notes Payable at December 31, 2018		Debt Issuance Costs and Debt Discount			Net Notes Payable at December 31, 2018
Notes payable, current portion	$	5,864	$	(1,131	)	$	4,733
Notes payable, net of current portion	109,312		(2,083		)	107,229
Total Notes Payable	$	115,176	$	(3,214	)	$	111,962

Schedule of Maturities of Long-term Debt

The following table summarizes the future principal payments related to our outstanding debt as of September 30, 2019:



Year Ended	Gross Amount
December 31, 2019 (October to December)	$	1,034
December 31, 2020	5,159
December 31, 2021	10,082
December 31, 2022	103,737
Gross Notes Payable	$	120,012

Schedule of Long-term Debt Instruments

The Second Restated Credit Agreement amends the applicable margin rates for determining the interest rate payable on the loans as follows:



Leverage Ratio	First Out Revolver Base Rate Margin	First Out Revolver LIBOR Rate Margin	First Out TL Base Rate Margin	First Out TL LIBOR Rate Margin	Last Out Base Rate Margin	Last Out LIBOR Rate Margin
≤ 3.25:1	4.25 percentage points	5.25 percentage points	1.75 percentage points	2.75 percentage points	6.75 percentage points	7.75 percentage points
> 3.25:1	4.75 percentage points	5.75 percentage points	2.25 percentage points	3.25 percentage points	7.25 percentage points	8.25 percentage points

- 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://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28541-108399

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399

Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644

Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21538-112644

Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
-SubTopic 470
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=75038535&loc=d3e64711-112823

Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 835
-SubTopic 30
-Section 55
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400

Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644

+ Details

LEASES (Tables)

9 Months Ended

Sep. 30, 2019

Leases [Abstract]

Future minimum commitments of operating leases

Future minimum commitments over the life of all operating leases, which exclude variable rent payments, are as follows:



	Total Operating Leases
2019 (remainder)	$	587
2020	2,100
2021	1,947
2022	1,417
2023	711
Thereafter	2,977
Total minimum lease payments	9,739
Less imputed interest	(2,264		)
Total lease liabilities	$	7,475

OTHER COMPREHENSIVE LOSS (Tables)

9 Months Ended

Sep. 30, 2019

Equity [Abstract]

Schedule of Accumulated Other Comprehensive Income (Loss)

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



	Foreign Currency Items			Accumulated Other Comprehensive Loss Items			Total Accumulated Other Comprehensive Loss Items
Beginning balance, December 31, 2018	$	(828	)	$	(78	)	$	(906	)
Foreign currency translation gains	(560		)	—			(560		)
Unrealized losses on marketable securities	—			22			22
Net current-period other comprehensive loss	(560		)	22			(538		)
Ending balance, September 30, 2019	$	(1,388	)	$	(56	)	$	(1,444	)

Schedule of Comprehensive Income (Loss)

The following table presents the tax benefit (expense) allocated to each component of other comprehensive income (loss):



	Three Months Ended September 30, 2019
	Before Tax			Tax Benefit		Net of Tax
Foreign currency translation adjustments	$	(560	)	$	—	$	(560	)
Unrealized loss on marketable securities	22			—		$	22
Other comprehensive loss	$	(538	)	$	—	$	(538	)

NET LOSS PER SHARE (Tables)

9 Months Ended

Sep. 30, 2019

Earnings Per Share [Abstract]

Schedule of Basic and Diluted Net Income (Loss) per Share

The following table sets forth the computation of basic and diluted net income (loss) per common share for the three and nine months ended September 30, 2019 and September 30, 2018:



	Three Months Ended September 30, 2019			Three Months Ended September 30, 2018			Nine Months Ended September 30, 2019			Nine Months Ended September 30, 2018
Net loss	$	(3,356	)	$	(3,584	)	$	(11,217	)	$	(9,277	)
Weighted-average shares of common stock outstanding	15,565,000			15,223,000			15,472,000			13,591,000
Basic and diluted net loss per share	$	(0.22	)	$	(0.24	)	$	(0.73	)	$	(0.68	)

SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Jan. 01, 2019
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Lease liabilities	$ 7,475
Right-of-use asset	$ 6,895
Accounting Standards Update 2016-02
New Accounting Pronouncements or Change in Accounting Principle [Line Items]
Lease liabilities		$ 8,900
Right-of-use asset		8,200
Reclassification of deferred rent and lease incentive		$ 680

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Narrative (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	$ 18,806
Funds Held for Clients
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Available-for-sale securities	18,806	$ 4,256
Money market funds	23,508	0
Cash equivalents
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Money market funds	$ 11,588	$ 8,111

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Available-for-sale Securities (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2019 USD ($) security	Dec. 31, 2018 USD ($) security
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 18,782
Gross Unrealized Gains	141
Gross Unrealized Losses	(117)
Aggregate Estimated Fair Value	$ 18,806
Available-for-sale securities in unrealized gain positions \| security	63	26
Available-for-sales securities in unrealized loss positions \| security	32	32
Unrealized losses	$ 117	$ 117
Certificates of deposit
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	5,888
Gross Unrealized Gains	6
Gross Unrealized Losses	0
Aggregate Estimated Fair Value	5,894
Municipal bonds
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	4,986
Gross Unrealized Gains	58
Gross Unrealized Losses	(43)
Aggregate Estimated Fair Value	5,001
Corporate debt securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	3,059	4,334
Gross Unrealized Gains	0	21
Gross Unrealized Losses	(3)	(99)
Aggregate Estimated Fair Value	3,056	4,256
US Government agency securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	2,262
Gross Unrealized Gains	27
Gross Unrealized Losses	(10)
Aggregate Estimated Fair Value	2,279
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,557
Gross Unrealized Gains	50
Gross Unrealized Losses	(33)
Aggregate Estimated Fair Value	1,574
Other securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	1,030
Gross Unrealized Gains	0
Gross Unrealized Losses	(28)
Aggregate Estimated Fair Value	1,002
Unrealized Losses Individually
Debt Securities, Available-for-sale [Line Items]
Unrealized losses	$ 30	$ 30

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Expected Available-for-sale Securities Maturity (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Fair Value Disclosures [Abstract]
One year or less	$ 3,681
After one year through five years	11,422
After five years through 10 years	234
After 10 years	3,469
Available-for-sale debt securities total fair value	$ 18,806

INVESTMENTS AND FAIR VALUE MEASUREMENTS - Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Assets:
Total	$ 53,902	$ 12,367
Quoted Prices in Active Market (Level 1)
Assets:
Total	35,096	8,111
Significant Other Observable Inputs (Level 2)
Assets:
Total	18,806	4,256
Significant Unobservable Inputs (Level 3)
Assets:
Total	0	0
Fair Value, Measurements, Recurring \| Money market funds
Assets:
Cash equivalents	11,588	8,111
Fair Value, Measurements, Recurring \| Money market funds \| Quoted Prices in Active Market (Level 1)
Assets:
Cash equivalents	11,588	8,111
Fair Value, Measurements, Recurring \| Money market funds \| Significant Other Observable Inputs (Level 2)
Assets:
Cash equivalents	0	0
Fair Value, Measurements, Recurring \| Money market funds \| Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents	0	0
Money market funds \| Fair Value, Measurements, Recurring
Assets:
Funds held for clients	23,508	0
Money market funds \| Fair Value, Measurements, Recurring \| Quoted Prices in Active Market (Level 1)
Assets:
Funds held for clients	23,508	0
Money market funds \| Fair Value, Measurements, Recurring \| Significant Other Observable Inputs (Level 2)
Assets:
Funds held for clients	0	0
Money market funds \| Fair Value, Measurements, Recurring \| Significant Unobservable Inputs (Level 3)
Assets:
Funds held for clients	0	0
Available-for-sale securities \| Fair Value, Measurements, Recurring
Assets:
Funds held for clients	18,806	4,256
Available-for-sale securities \| Fair Value, Measurements, Recurring \| Quoted Prices in Active Market (Level 1)
Assets:
Funds held for clients	0	0
Available-for-sale securities \| Fair Value, Measurements, Recurring \| Significant Other Observable Inputs (Level 2)
Assets:
Funds held for clients	18,806	4,256
Available-for-sale securities \| Fair Value, Measurements, Recurring \| Significant Unobservable Inputs (Level 3)
Assets:
Funds held for clients	$ 0	$ 0

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Goodwill (Details) $ in Thousands	9 Months Ended
	Sep. 30, 2019 USD ($)
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill beginning balance	$ 111,387
Goodwill recognized upon acquisition	4,826
Adjustment to goodwill associated with acquisitions	(176)
Foreign exchange adjustment to goodwill	(80)
Goodwill ending balance	$ 115,957

GOODWILL AND OTHER INTANGIBLE ASSETS - Narrative (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill impairment			$ 0		$ 0
Amortization of intangible assets	$ 2,375,000	$ 2,447,000	7,918,000	$ 6,038,000
Cost of sales amortization expenses	$ 587,000	$ 437,000	$ 1,461,000	$ 1,171,000

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Intangible Assets (Details) - USD ($) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2019	Dec. 31, 2018
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	8 years 6 months	8 years 3 months 18 days
Gross	$ 112,030	$ 106,971
Accumulated Amortization	(39,558)	(30,211)
Total	$ 72,472	$ 76,760
Developed Technology
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	6 years	6 years
Gross	$ 14,744	$ 14,805
Accumulated Amortization	(8,862)	(7,065)
Total	$ 5,882	$ 7,740
Customer Relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	8 years 9 months	8 years 6 months
Gross	$ 90,102	$ 85,094
Accumulated Amortization	(27,640)	(20,601)
Total	$ 62,462	$ 64,493
Reseller Relationships
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	7 years	7 years
Gross	$ 853	$ 853
Accumulated Amortization	(853)	(853)
Total	$ 0	$ 0
Trade Names
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	12 years	12 years 2 months 12 days
Gross	$ 5,299	$ 5,187
Accumulated Amortization	(1,564)	(1,241)
Total	$ 3,735	$ 3,946
Noncompete Agreements
Finite-Lived Intangible Assets [Line Items]
Weighted Average Amortization Period (in Years)	5 years 2 months	5 years 2 months 12 days
Gross	$ 1,032	$ 1,032
Accumulated Amortization	(639)	(451)
Total	$ 393	$ 581

GOODWILL AND OTHER INTANGIBLE ASSETS - Schedule of Expected Amortization Expense (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
2019 (October to December)	$ 2,952
2020	11,474
2021	10,983
2022	10,354
2023	9,140
2024	8,821
Thereafter	18,748
Total	$ 72,472	$ 76,760

NOTES PAYABLE - Schedule of Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Instrument [Line Items]
Total notes payable	$ 120,012	$ 115,176
Short-term notes payable	5,399	5,864
Long-term notes payable	114,613	109,312
Subordinated Notes Payable- acquisitions
Debt Instrument [Line Items]
Total notes payable	$ 8,646	10,964
Subordinated Notes Payable- acquisitions \| Minimum
Debt Instrument [Line Items]
Stated Interest Rate	2.00%
Subordinated Notes Payable- acquisitions \| Maximum
Debt Instrument [Line Items]
Stated Interest Rate	3.00%
Notes Payable to Banks
Debt Instrument [Line Items]
Total notes payable	$ 120,012	115,176
Short-term notes payable	5,399	5,864
Long-term notes payable	$ 114,613	109,312
Notes Payable to Banks \| Term Loan – Wells Fargo Syndicate Partner
Debt Instrument [Line Items]
Stated Interest Rate	10.74%
Total notes payable	$ 55,683	52,106
Notes Payable to Banks \| Term Loan - Wells Fargo
Debt Instrument [Line Items]
Stated Interest Rate	5.74%
Total notes payable	$ 55,683	$ 52,106

NOTES PAYABLE - Schedule of Debt And Debt Issuance Costs (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Debt Disclosure [Abstract]
Notes payable, current portion	$ 5,399	$ 5,864
Debt issuance costs and debt discount current portion	(1,179)	(1,131)
Net notes payable, current portion	4,220	4,733
Notes payable, net of current portion	114,613	109,312
Debt issuance costs and debt discount net of current portion	(2,140)	(2,083)
Notes payable, net of current portion	112,473	107,229
Total notes payable	120,012	115,176
Total debt issuance costs and debt discount	(3,319)	(3,214)
Total notes payable	$ 116,693	$ 111,962

NOTES PAYABLE - Schedule of Maturities of Long-term Debt (Details) - USD ($) $ in Thousands	Sep. 30, 2019	Dec. 31, 2018
Long-term Debt, Fiscal Year Maturity [Abstract]
December 31, 2019 (October to December)	$ 1,034
December 31, 2020	5,159
December 31, 2021	10,082
December 31, 2022	103,737
Total notes payable	$ 120,012	$ 115,176

NOTES PAYABLE - Narrative (Details)	1 Months Ended		9 Months Ended
NOTES PAYABLE - Narrative (Details)	Jan. 31, 2019 USD ($)	Mar. 31, 2018 USD ($)	Sep. 30, 2019 USD ($)	Dec. 31, 2018 USD ($)
Notes Payable (Details) [Line Items]
Long-term line of credit			$ 4,000,000	$ 0
Remaining borrowing capacity			$ 1,000,000	$ 5,000,000
Periodic Payment One
Notes Payable (Details) [Line Items]
Periodic payment		$ 263,000
Periodic payment, additional fee		0.25%
Periodic Payment Two
Notes Payable (Details) [Line Items]
Periodic payment		$ 656,000
Periodic payment, additional fee		0.625%
Periodic Payment Three
Notes Payable (Details) [Line Items]
Periodic payment		$ 1,313,000
Periodic payment, additional fee		1.25%
Revolving Credit Facility \| Leverage Ratio Period One \| Second Restated Credit Agreement
Notes Payable (Details) [Line Items]
Fixed charge coverage ratio, not less than		1.25
Revolving Credit Facility \| Leverage Ratio Period Two \| Consent And Amendment No. 2
Notes Payable (Details) [Line Items]
Leverage ratio	6.00		6.00
Revolving Credit Facility \| Revolving Credit Facility
Notes Payable (Details) [Line Items]
Waived intercompany loan debt limit			$ 3,000,000
Revolving Credit Facility \| Revolving Credit Facility \| Second Restated Credit Agreement
Notes Payable (Details) [Line Items]
Maximum borrowing capacity		$ 175,000,000
Accordion feature		40,000,000
Revolving Credit Facility \| Revolving Credit Facility \| Consent And Amendment No. 2
Notes Payable (Details) [Line Items]
Maximum borrowing capacity	$ 8,000,000
Revolving Credit Facility \| Medium-term Notes \| Second Restated Credit Agreement
Notes Payable (Details) [Line Items]
Maximum borrowing capacity		105,000,000
Revolving Credit Facility \| Medium-term Notes \| Second Restated Credit Agreement Delayed Draw Term Loan
Notes Payable (Details) [Line Items]
Maximum borrowing capacity		25,000,000
Revolving Credit Facility \| Line of Credit \| Second Restated Credit Agreement
Notes Payable (Details) [Line Items]
Maximum borrowing capacity		$ 5,000,000

NOTES PAYABLE - Schedule of Applicable Margin Rates (Details) - Amendment Credit Agreement with Wells Fargo Bank, N.A.	1 Months Ended
	Mar. 31, 2018
First Out Revolver Base Rate Margin \| Less Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	4.25%
First Out Revolver Base Rate Margin \| More Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	4.75%
First Out Revolver LIBOR Rate Margin \| Less Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	5.25%
First Out Revolver LIBOR Rate Margin \| More Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	5.75%
First Out TL Base Rate Margin \| Less Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	1.75%
First Out TL Base Rate Margin \| More Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	2.25%
First Out TL LIBOR Rate Margin \| Less Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	2.75%
First Out TL LIBOR Rate Margin \| More Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	3.25%
Last Out Base Rate Margin \| Less Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	6.75%
Last Out Base Rate Margin \| More Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	7.25%
Last Out LIBOR Rate Margin \| Less Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	7.75%
Last Out LIBOR Rate Margin \| More Than 3.25:1
Debt Instrument [Line Items]
Debt instrument ratios	8.25%

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019	Dec. 31, 2018
Revenue from Contract with Customer [Abstract]
Allowance for doubtful accounts	$ 1,047	$ 1,047	$ 1,467
Receivables from contracts with customers, net of allowance for doubtful accounts	12,900	12,900	14,291
Deferred sales commission	4,518	4,518	$ 3,675
Amortization of deferred sales commissions	545	1,361
Deferred revenue	1,730	9,918
Expected remaining performance obligation revenue	$ 44,494	$ 44,494

CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION CONTRACTS WITH CUSTOMERS AND REVENUE CONCENTRATION ADDITIONAL (Details) - Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction, Start Date [Axis]: 2019-10-01	Sep. 30, 2019
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Expected remaining performance obligation revenue in percentage	64.00%
Expected timing of satisfaction period	12 months

LEASES - Narrative (Details) $ in Thousands	3 Months Ended	9 Months Ended
LEASES - Narrative (Details) $ in Thousands	Sep. 30, 2019 USD ($) agreement	Sep. 30, 2019 USD ($) agreement
Lessee, Lease, Description [Line Items]
Office space lease agreements \| agreement	18	18
Operating rent expense	$ 409	$ 1,223
Lease liabilities	7,475	7,475
Current operating lease liability	1,628	1,628
Right-of-use asset	$ 6,895	$ 6,895
Incremental borrowing rate	9.00%	9.00%
Weighted average remaining lease term for operating lease	6 years	6 years
Minimum
Lessee, Lease, Description [Line Items]
Operating lease, term of contract	1 year	1 year
Maximum
Lessee, Lease, Description [Line Items]
Operating lease, term of contract	10 years	10 years

LEASES - Future minimum commitments of operating leases (Details) $ in Thousands	Sep. 30, 2019 USD ($)
Leases [Abstract]
2019 (remainder)	$ 587
2020	2,100
2021	1,947
2022	1,417
2023	711
Thereafter	2,977
Total minimum lease payments	9,739
Less imputed interest	(2,264)
Total lease liabilities	$ 7,475

SHARE BASED COMPENSATION (Details) - USD ($)	3 Months Ended		9 Months Ended
SHARE BASED COMPENSATION (Details) - USD ($)	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Shares available for issuance (in shares)	1,350,000		1,350,000
Options outstanding (in shares)	2,063,154		2,063,154
Options outstanding weighted exercise price (in dollars per share)	$ 9.11		$ 9.11
Options granted (in shares)	600,500
Options granted exercise price (in dollars per share)	$ 6.39
Options exercisable term	3 years
Shares available for grant (in shares)	156,153		156,153
Share-based compensation	$ 577,000	$ 363,000	$ 1,535,000	$ 887,000
Stock issued upon option exercise (in shares)	5,000	2,000
Stock issued upon vesting of restricted stock units (in shares)	$ 30,000	$ 0

OTHER COMPREHENSIVE LOSS - Schedule of accumulated other comprehensive income (loss) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	$ 96,917	$ 102,518
Net current-period other comprehensive loss	(538)	(538)
Ending balance	93,649	93,649
Foreign currency translation gains
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		(828)
Net current-period other comprehensive loss	(560)	(560)
Ending balance	(1,388)	(1,388)
Unrealized losses on marketable securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance		(78)
Net current-period other comprehensive loss	22	22
Ending balance	(56)	(56)
Total Accumulated Other Comprehensive Loss Items
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning balance	(926)	(906)
Ending balance	$ (1,444)	$ (1,444)

OTHER COMPREHENSIVE LOSS - Comprehensive income (loss) (Details) - USD ($) $ in Thousands	3 Months Ended	9 Months Ended
	Sep. 30, 2019	Sep. 30, 2019
Accumulated Other Comprehensive Income (Loss) [Line Items]
Before Tax	$ (538)
Tax Benefit	0
Net of Tax	(538)	$ (538)
Foreign currency translation adjustments
Accumulated Other Comprehensive Income (Loss) [Line Items]
Before Tax	(560)
Tax Benefit	0
Net of Tax	(560)	(560)
Unrealized loss on marketable securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Before Tax	22
Tax Benefit	0
Net of Tax	$ 22	$ 22

NET LOSS PER SHARE - Narrative (Details) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2019	Sep. 30, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Antidilutive securities excluded from computation of earnings per share (in shares)	2,063	1,568	2,063	1,568

NET LOSS PER SHARE - Components of earnings per share, basic and diluted (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended						9 Months Ended
	Sep. 30, 2019	Jun. 30, 2019	Mar. 31, 2019	Sep. 30, 2018	Jun. 30, 2018	Mar. 31, 2018	Sep. 30, 2019	Sep. 30, 2018
Earnings Per Share [Abstract]
Net loss	$ (3,356)	$ (4,967)	$ (2,894)	$ (3,584)	$ (3,768)	$ (1,925)	$ (11,217)	$ (9,277)
Weighted-average shares of common stock outstanding (in shares)	15,565,000			15,223,000			15,472,000	13,591,000
Basic and diluted net loss per share (in dollars per share)	$ (0.22)			$ (0.24)			$ (0.73)	$ (0.68)

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

SUBSEQUENT EVENTS - Narrative (Details) - Disposal held for sale - Asure Software UK Limited (UK) and OccupEye Limited (UK) - Subsequent Event $ in Thousands	Oct. 07, 2019 USD ($)
Subsequent Event [Line Items]
Purchase price	$ 120,000
Minimum
Subsequent Event [Line Items]
Term of closing post purchase agreement date	35 days
Maximum
Subsequent Event [Line Items]
Term of closing post purchase agreement date	60 days