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ACQUISITIONS (Tables) | 12 Months Ended
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Dec. 31, 2014
Business Combinations [Abstract] |
Summary of Acquisitions in Exchange for Common Stock and/or Cash | The table below discloses respective details of each acquisition.
Name of Acquisition |  | Effective Date of Acquisition |  | Common Shares |  | Fair Value of Common Shares |  | Cash, Net of Working Capital and Other Adjustments |  | Recorded Earnout Payable |  | Total Recorded Purchase Price |  | Maximum Potential Earnout Payable
|  | Issued |  | Deferred |  | Issued |  | Deferred |  | Paid |  | Deferred |  | Cash |  | Stock |  |
|  |  |  | (in shares) |  | (in thousands)
Netsoft |  | March 5, 2014 |  | — |  |  | — |  |  | $ | — |  |  | $ | — |  |  | $ | 2,373 |  |  | $ | 1,022 |  |  | $ | 1,825 |  |  | $ | — |  |  | $ | 5,220 |  |  | $ | 1,825 |
Jointech |  | April 30, 2014 |  | — |  |  | 89,552 |  |  | — |  |  | 2,788 |  |  | 10,000 |  |  | 4,000 |  |  | 15,000 |  |  | 5,000 |  |  | 36,788 |  |  | 20,000 |
GGA (1) |  | June 6, 2014 |  | — |  |  | — |  |  | — |  |  | — |  |  | 14,892 |  |  | — |  |  | 11,400 |  |  | — |  |  | 26,292 |  |  |  |
Great Fridays |  | October 31, 2014 |  | — |  |  | — |  |  | — |  |  | — |  |  | 10,854 |  |  | — |  |  | 1,173 |  |  | — |  |  | 12,027 |  |  | 1,173 |
|  |  |  | — |  |  | 89,552 |  |  | $ | — |  |  | $ | 2,788 |  |  | $ | 38,119 |  |  | $ | 5,022 |  |  | $ | 29,398 |  |  | $ | 5,000 |  |  | $ | 80,327 |  |  |
(1) | The amount of the maximum potential earnout payable to GGA, if any, is not limited based on the terms of the purchase agreement.
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed | The following is a summary of the preliminary estimated fair values of the net assets acquired at the date of each respective acquisition during the year ended December 31, 2014 as originally reported in the quarterly condensed consolidated financial statements and at December 31, 2014:
| Netsoft |  | Jointech |  | GGA |  | Great Fridays |  | Total
| At Originally Reported |  | At December 31, 2014 |  | As Originally Reported |  | At December 31, 2014 |  | As Originally Reported |  | At December 31, 2014 |  | At December 31, 2014 |  | As Originally Reported |  | At December 31, 2014
Cash and cash equivalents | $ | — |  |  | $ | — |  |  | $ | 871 |  |  | $ | 871 |  |  | $ | — |  |  | $ | — |  |  | $ | 259 |  |  | $ | 1,130 |  |  | $ | 1,130 |
Trade receivables and other current assets | 788 |  |  | 788 |  |  | 784 |  |  | 784 |  |  | 5,157 |  |  | 5,471 |  |  | 1,825 |  |  | 8,554 |  |  | 8,868 |
Property and equipment and other long-term assets | 52 |  |  | 52 |  |  | 338 |  |  | 338 |  |  | 444 |  |  | 444 |  |  | 262 |  |  | 1,096 |  |  | 1,096 |
Deferred tax asset | 351 |  |  | — |  |  | — |  |  | — |  |  | 4,463 |  |  | — |  |  | — |  |  | 4,814 |  |  | — |
Acquired intangible assets | 1,700 |  |  | 1,700 |  |  | 25,744 |  |  | 22,485 |  |  | 10,959 |  |  | 10,959 |  |  | 5,747 |  |  | 44,150 |  |  | 40,891 |
Goodwill | 2,776 |  |  | 2,749 |  |  | 11,033 |  |  | 17,404 |  |  | 6,496 |  |  | 12,115 |  |  | 6,947 |  |  | 27,252 |  |  | 39,215 |
Total assets acquired | 5,667 |  |  | 5,289 |  |  | 38,770 |  |  | 41,882 |  |  | 27,519 |  |  | 28,989 |  |  | 15,040 |  |  | 86,996 |  |  | 91,200 |
Accounts payable and accrued expenses | 69 |  |  | 69 |  |  | 728 |  |  | 728 |  |  | 2,593 |  |  | 2,593 |  |  | 872 |  |  | 4,262 |  |  | 4,262 |
Deferred revenue | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 104 |  |  | 317 |  |  | 317 |  |  | 421 |
Due to employees | — |  |  | — |  |  | 1,254 |  |  | 1,254 |  |  | — |  |  | — |  |  | 624 |  |  | 1,878 |  |  | 1,878 |
Deferred tax liability | — |  |  | — |  |  | — |  |  | 3,112 |  |  | — |  |  | — |  |  | 1,200 |  |  | 1,200 |  |  | 4,312 |
Total liabilities assumed | 69 |  |  | 69 |  |  | 1,982 |  |  | 5,094 |  |  | 2,593 |  |  | 2,697 |  |  | 3,013 |  |  | 7,657 |  |  | 10,873 |
Net assets acquired | $ | 5,598 |  |  | $ | 5,220 |  |  | $ | 36,788 |  |  | $ | 36,788 |  |  | $ | 24,926 |  |  | $ | 26,292 |  |  | $ | 12,027 |  |  | $ | 79,339 |  |  | $ | 80,327 |
The above estimated fair values of the assets acquired and liabilities assumed are provisional and based on the information that was available as of the acquisition date and updated for any changes as of December 31, 2014. During the year ended December 31, 2014, the following updates were made to the initially reported balances with some of the adjustments being reported in the third quarter between goodwill and deferred tax accounts. For Netsoft, the deferred tax asset and goodwill were adjusted and decreased the net assets acquired by $378. For Jointech, intangible assets were adjusted to reflect the results of a preliminary valuation report obtained and a deferred tax liability was established, both increasing goodwill with no change to the net assets acquired. For GGA, additional accounts receivable and deferred revenue were recognized, deferred tax assets were netted with recognized deferred tax liabilities, and the final working capital adjustment was completed, which in aggregate increased the net assets acquired by $1,366.
Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination | The following table presents the estimated fair values and useful lives of intangible assets acquired during the year ended December 31, 2014:
| Netsoft |  | Jointech |  | GGA |  | Great Fridays
| Weighted Average Useful Life (in years) |  | Amount |  | Weighted Average Useful Life (in years) |  | Amount |  | Weighted Average Useful Life (in years) |  | Amount |  | Weighted Average Useful Life (in years) |  | Amount
Customer relationships | 10 |  |  | $ | 1,700 |  |  | 10 |  | $ | 22,173 |  |  | 10 |  |  | $ | 10,959 |  |  | 10 |  |  | $ | 5,747 |
Trade names | — |  |  | — |  |  | 2 |  | 312 |  |  | — |  |  | — |  |  | — |  |  | — |
Total |  |  | $ | 1,700 |  |  |  |  | $ | 22,485 |  |  |  |  | $ | 10,959 |  |  |  |  | $ | 5,747 |
Summary of Revenues, Net Income/(Losses) And Acquisition-Related Costs | The following is a summary of revenues, net income and acquisition-related costs included in the consolidated statements of income and comprehensive income for the year ended December 31, 2014:
| For the Year Ended December 31, 2014
| Netsoft |  | Jointech |  | GGA |  | Great Fridays |  | Total
Revenues | $ | 5,068 |  |  |  | $ | 13,060 |  |  |  | $ | 19,809 |  |  |  | $ | 1,821 |  |  |  | $ | 39,758 |
Net Income | 806 |  | 1 |  |  | (3,090 | ) | 2 |  |  | 822 |  | 3 |  |  | (72 | ) | 4 |  |  | (1,534 | )
Acquisition-related costs | $ | 75 |  |  |  | $ | 361 |  |  |  | $ | 325 |  |  |  | $ | 24 |  |  |  | $ | 785 |
(1) | Included in net income is $252 of stock-based compensation expense related to the Netsoft Employment Shares for the year ended December 31, 2014.
(2) | Included in net income is $1,738 of stock-based compensation expense related to the Jointech Employment Shares for the year ended December 31, 2014.
(3) | Included in net income is $4,322 of stock-based compensation expense related to the GGA Employment Shares for the year ended December 31, 2014.
(4) | Included in net income is $239 of stock-based compensation expense related to the Great Fridays Employment Shares for the year ended December 31, 2014.

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- Definition Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275 + Details
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- Definition Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472 + Details
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