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BASIS OF PRESENTATION (Tables)

9 Months Ended

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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- References

No definition available.

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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

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