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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
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 reportedRe-classificationsAs reclassifiedImpact of operating expense allocationsAs currently reported
Costs of revenue (exclusive of amortization and depreciation)
RCM$97,010 $14 $97,024 $— $97,024 
EHR71,347 (3,054)68,293 (2,632)65,661 
Other expenses
Product development30,926 (1,660)29,266 2,632 31,898 
General and administrative56,192 (1,227)54,965 — 54,965 
Amortization of acquisition-related intangibles17,403 (17,403)— — — 
Amortization— 20,887 20,887 — 20,887 
Depreciation— 2,443 2,443 — 2,443 
December 31, 2021
(in thousands)As previously reportedRe-classificationsAs reclassifiedImpact of operating expense allocationsAs currently reported
Costs of revenue (exclusive of amortization and depreciation)
RCM$66,015 $— $66,015 $— $66,015 
EHR70,664 (1,049)69,615 (2,917)66,698 
Other expenses
Product development30,389 (497)29,892 2,917 32,809 
General and administrative50,022 (1,541)48,481 — 48,481 
Amortization of acquisition-related intangibles13,786 (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)20232022
Beginning balance$11,590 $11,529 
Deferred revenue recorded17,192 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)20232022
Beginning balance$11,577 $7,312 
Costs to obtain and fulfill contracts capitalized7,390 11,361 
Less costs to obtain and fulfill contracts recognized as expense(5,852)(7,096)
Ending balance$13,115 $11,577