XML 64 R48.htm IDEA: XBRL DOCUMENT
v3.24.0.1

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Amounts Reclassified (Details) - USD ($) $ in Thousands | 12 Months Ended
--- | ---
Dec. 31, 2023 | Dec. 31, 2022 | Dec. 31, 2021
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) | $ 175,868 | $ 166,541 | $ 135,781
Other expenses |  |  |
Product development | 37,246 | 31,898 | 32,809
General and administrative | 76,153 | 54,965 | 48,481
Amortization of acquisition-related intangibles |  | 0 | 0
Amortization |  | 20,887 | 14,717
Depreciation | 1,946 | 2,443 | 2,156
RCM |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) | 110,192 | 97,024 | 66,015
EHR |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) | $ 62,048 | 65,661 | 66,698
As previously reported |  |  |
Other expenses |  |  |
Product development |  | 30,926 | 30,389
General and administrative |  | 56,192 | 50,022
Amortization of acquisition-related intangibles |  | 17,403 | 13,786
Amortization |  | 0 | 0
Depreciation |  | 0 | 0
As previously reported | RCM |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) |  | 97,010 | 66,015
As previously reported | EHR |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) |  | 71,347 | 70,664
Reclassifications |  |  |
Other expenses |  |  |
Product development |  | (1,660) | (497)
General and administrative |  | (1,227) | (1,541)
Amortization of acquisition-related intangibles |  | (17,403) | (13,786)
Amortization |  | 20,887 | 14,717
Depreciation |  | 2,443 | 2,156
Reclassifications | RCM |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) |  | 14 | 0
Reclassifications | EHR |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) |  | (3,054) | (1,049)
As reclassified |  |  |
Other expenses |  |  |
Product development |  | 29,266 | 29,892
General and administrative |  | 54,965 | 48,481
Amortization of acquisition-related intangibles |  | 0 | 0
Amortization |  | 20,887 | 14,717
Depreciation |  | 2,443 | 2,156
As reclassified | RCM |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) |  | 97,024 | 66,015
As reclassified | EHR |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) |  | 68,293 | 69,615
Impact of operating expense allocations |  |  |
Other expenses |  |  |
Product development |  | 2,632 | 2,917
General and administrative |  | 0 | 0
Amortization of acquisition-related intangibles |  | 0 | 0
Amortization |  | 0 | 0
Depreciation |  | 0 | 0
Impact of operating expense allocations | RCM |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) |  | 0 | 0
Impact of operating expense allocations | EHR |  |  |
Costs of revenue (exclusive of amortization and depreciation): |  |  |
Total costs of revenue (exclusive of amortization and depreciation) |  | $ (2,632) | $ (2,917)

X
- Definition Amortization Of Acquisition Related Intangibles + References No definition available. + Details
Name: | cpsi_AmortizationOfAcquisitionRelatedIntangibles
Namespace Prefix: | cpsi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate costs related to goods produced and sold and services rendered by an entity during the reporting period. This excludes costs incurred during the reporting period related to financial services rendered and other revenue generating activities. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 924 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 11.L) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479941/924-10-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.2(a),(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_CostOfGoodsAndServicesSold
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_CostOfGoodsAndServicesSoldAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of expense recognized in the current period that reflects the allocation of the cost of tangible assets over the assets' useful lives. Includes production and non-production related depreciation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482099/360-10-50-1 + Details
Name: | us-gaap_Depreciation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-07(2)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483575/946-220-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_GeneralAndAdministrativeExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of amortization of other deferred costs recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 45 -Paragraph 28 -Subparagraph (b) -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482740/230-10-45-28 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 220 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483621/220-10-S99-2 + Details
Name: | us-gaap_OtherAmortizationOfDeferredCharges
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_OtherExpensesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 730 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482916/730-10-50-1 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 912 -SubTopic 730 -Name Accounting Standards Codification -Section 25 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482517/912-730-25-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481283/985-20-50-1 + Details
Name: | us-gaap_ResearchAndDevelopmentExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cpsi_RevenueCycleSegmentRCMMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementBusinessSegmentsAxis=cpsi_ElectronicHealthRecordsSegmentEHRMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=srt_ScenarioPreviouslyReportedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=srt_RestatementAdjustmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=cpsi_RevisionOfPriorPeriodAsReclassifiedBeforeImpactOfOperatingExpenseAllocationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RestatementAxis=cpsi_RevisionOfPriorPeriodImpactOfOperatingExpenseAllocationsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |