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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Accounting Policies [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 years ended December 31, 2022 and 2021.
| December 31, 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 | $ | 97,010 |  |  | $ | 14 |  |  | $ | 97,024 |  |  | $ | — |  |  | $ | 97,024 |
EHR | 71,347 |  |  | (3,054) |  |  | 68,293 |  |  | (2,632) |  |  | 65,661 |
Other expenses |  |  |  |  |  |  |  |  |
Product development | 30,926 |  |  | (1,660) |  |  | 29,266 |  |  | 2,632 |  |  | 31,898 |
General and administrative | 56,192 |  |  | (1,227) |  |  | 54,965 |  |  | — |  |  | 54,965 |
Amortization of acquisition-related intangibles | 17,403 |  |  | (17,403) |  |  | — |  |  | — |  |  | — |
Amortization | — |  |  | 20,887 |  |  | 20,887 |  |  | — |  |  | 20,887 |
Depreciation | — |  |  | 2,443 |  |  | 2,443 |  |  | — |  |  | 2,443 |
| December 31, 2021
(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 | $ | 66,015 |  |  | $ | — |  |  | $ | 66,015 |  |  | $ | — |  |  | $ | 66,015 |
EHR | 70,664 |  |  | (1,049) |  |  | 69,615 |  |  | (2,917) |  |  | 66,698 |
Other expenses |  |  |  |  |  |  |  |  |
Product development | 30,389 |  |  | (497) |  |  | 29,892 |  |  | 2,917 |  |  | 32,809 |
General and administrative | 50,022 |  |  | (1,541) |  |  | 48,481 |  |  | — |  |  | 48,481 |
Amortization of acquisition-related intangibles | 13,786 |  |  | (13,786) |  |  | — |  |  | — |  |  | — |
Amortization | — |  |  | 14,717 |  |  | 14,717 |  |  | — |  |  | 14,717 |
Depreciation | — |  |  | 2,156 |  |  | 2,156 |  |  | — |  |  | 2,156 |
Schedule of Contract with Customer, Asset and Liability | The following table details deferred revenue for the years ended December 31, 2023 and 2022, included in the consolidated balance sheets:
| For years ended December 31,
(In thousands) | 2023 |  | 2022
Beginning balance | $ | 11,590 |  |  | $ | 11,529 |
Deferred revenue recorded | 17,192 |  |  | 25,579 |
Less deferred revenue recognized as revenue | (20,105) |  |  | (25,518) |
Ending balance | $ | 8,677 |  |  | $ | 11,590 |
Schedule of Changes in Capitalized Contract Cost | The following table details costs to obtain and fulfill contracts with customers for the years ended December 31, 2023 and 2022, included in the consolidated balance sheets:
| For years ended December 31, |  |
(In thousands) | 2023 |  | 2022 |  |
Beginning balance | $ | 11,577 |  |  | $ | 7,312 |  |  |
Costs to obtain and fulfill contracts capitalized | 7,390 |  |  | 11,361 |  |  |
Less costs to obtain and fulfill contracts recognized as expense | (5,852) |  |  | (7,096) |  |  |
Ending balance | $ | 13,115 |  |  | $ | 11,577 |  |  |

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