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BASIS OF PRESENTATION (Tables) | 9 Months Ended
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Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Schedule of Amounts Reclassified | The following table provides the amounts reclassified and the impact of applying the current operating expense allocation methodology for the three and nine months ended September 30, 2022.
| Three Months Ended September 30, 2022
(in thousands) | As previously reported |  | Re-classifications |  | As reclassified |  | Impact of operating expense allocations |  | As currently reported
Costs of revenue (exclusive of amortization and depreciation) |  |  |  |  |  |  |  |  |
RCM | $ | 25,289 |  |  | $ | — |  |  | $ | 25,289 |  |  | $ | — |  |  | $ | 25,289 |
EHR | 18,619 |  |  | (874) |  |  | 17,745 |  |  | (642) |  |  | 17,103 |
Other expenses |  |  |  |  |  |  |  |  |
Product development | 7,822 |  |  | (477) |  |  | 7,345 |  |  | 642 |  |  | 7,987 |
General and administrative | 13,458 |  |  | (295) |  |  | 13,163 |  |  | — |  |  | 13,163 |
Amortization of acquisition-related intangibles | 4,486 |  |  | (4,486) |  |  | — |  |  | — |  |  | — |
Amortization | — |  |  | 5,510 |  |  | 5,510 |  |  | — |  |  | 5,510 |
Depreciation | — |  |  | 622 |  |  | 622 |  |  | — |  |  | 622 |
| Nine Months Ended September 30, 2022
(in thousands) | As previously reported |  | Re-classifications |  | As reclassified |  | Impact of operating expense allocations |  | As currently reported
Costs of revenue (exclusive of amortization and depreciation) |  |  |  |  |  |  |  |  |
RCM | $ | 71,068 |  |  | $ | — |  |  | $ | 71,068 |  |  | $ | — |  |  | $ | 71,068 |
EHR | 52,278 |  |  | (2,169) |  |  | 50,109 |  |  | (1,945) |  |  | 48,164 |
Other expenses |  |  |  |  |  |  |  |  |
Product development | 22,036 |  |  | (1,084) |  |  | 20,952 |  |  | 1,945 |  |  | 22,897 |
General and administrative | 41,235 |  |  | (920) |  |  | 40,315 |  |  | — |  |  | 40,315 |
Amortization of acquisition-related intangibles | 12,917 |  |  | (12,917) |  |  | — |  |  | — |  |  | — |
Amortization | — |  |  | 15,200 |  |  | 15,200 |  |  | — |  |  | 15,200 |
Depreciation | — |  |  | 1,890 |  |  | 1,890 |  |  | — |  |  | 1,890 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-8 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-7 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483443/250-10-50-9 + Details
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