XML 53 R51.htm IDEA: XBRL DOCUMENT
v3.19.3

Convertible Senior Notes - Narrative (Details) |  | 3 Months Ended | 9 Months Ended
--- | --- | --- | ---
Apr. 15, 2019 USD ($) | Sep. 30, 2019 USD ($) | Jun. 30, 2019 USD ($) | Sep. 30, 2019 USD ($) | Sep. 30, 2019 USD ($) | Sep. 30, 2019 USD ($) trading_day | Sep. 30, 2019 USD ($) business_day
Debt Instrument [Line Items] |  |  |  |  |  |  |
Implied estimated effective rate | 10.24% |  |  |  |  |  |
Induced conversion of convertible debt expense |  | $ 700,000 |  | $ 1,300,000 |  |  |
Issuance cost, equity component |  |  | $ 1,100,000 |  |  |  |
Description of event of default, default on payment of interest period | 30 days |  |  |  |  |  |
Description of event of default, aggregate principal amount of final judgments | $ 10,000,000 |  |  |  |  |  |
Description of event of default, final judgment payment period | 60 days |  |  |  |  |  |
Percentage of principal amount due if event of default occurs (at least) | 25.00% |  |  |  |  |  |
Income tax benefit, equity transaction |  | 4,100,000 | $ 4,100,000 | 4,100,000 |  |  |
Convertible Notes |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |
Debt issued |  | 80,000,000 |  | 80,000,000 | $ 80,000,000 | $ 80,000,000 | $ 80,000,000
Equity component of notes |  | 17,624,000 |  | 17,624,000 | 17,624,000 | 17,624,000 | 17,624,000
Issuance cost, equity component |  | 1,094,000 |  | 1,094,000 | $ 1,094,000 | $ 1,094,000 | $ 1,094,000
Convertible Senior Notes due 2024 | Convertible Notes |  |  |  |  |  |  |
Debt Instrument [Line Items] |  |  |  |  |  |  |
Debt issued | $ 80,000,000.0 |  |  |  |  |  |
Stated interest rate | 4.50% |  |  |  |  |  |
Conversion rate | 0.0350217 |  |  |  |  |  |
Convertible debt, threshold, trading days | trading_day |  |  |  |  |  | 20 |
Convertible debt, threshold, consecutive trading days | trading_day |  |  |  |  |  | 30 |
Convertible debt, threshold percentage |  |  |  |  | 130.00% |  |
Convertible debt, measurement period |  |  |  |  |  | 5 | 5
Convertible debt, measurement period percentage |  |  |  |  | 98.00% |  |
Liability, debt | $ 62,400,000 |  |  |  |  |  |
Equity component of notes | $ 17,600,000 |  |  |  |  |  |
Issuance costs |  | 4,900,000 |  | 4,900,000 | $ 4,900,000 | $ 4,900,000 | $ 4,900,000
Issuance cost, equity component |  | 1,100,000 |  | 1,100,000 | 1,100,000 | 1,100,000 | 1,100,000
Issuance cost, debt |  | $ 3,800,000 |  | $ 3,800,000 | $ 3,800,000 | $ 3,800,000 | $ 3,800,000

X
- Definition Debt Instrument, Convertible, Measurement Period + References No definition available. + Details
Name: | par_DebtInstrumentConvertibleMeasurementPeriod
Namespace Prefix: | par_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Debt Instrument, Convertible, Measurement Period Percentage + References No definition available. + Details
Name: | par_DebtInstrumentConvertibleMeasurementPeriodPercentage
Namespace Prefix: | par_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Debt Instrument, Convertible, Threshold Percentage + References No definition available. + Details
Name: | par_DebtInstrumentConvertibleThresholdPercentage
Namespace Prefix: | par_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Debt Instrument, Debt Default, Description Of Violation Or Event Of Default, Amount + References No definition available. + Details
Name: | par_DebtInstrumentDebtDefaultDescriptionOfViolationOrEventOfDefaultAmount
Namespace Prefix: | par_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Debt Instrument, Debt Default, Description Of Violation Or Event Of Default, Final Judgment Payment Period + References No definition available. + Details
Name: | par_DebtInstrumentDebtDefaultDescriptionOfViolationOrEventOfDefaultFinalJudgmentPaymentPeriod
Namespace Prefix: | par_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Debt Instrument, Debt Default, Description Of Violation Or Event Of Default, Percentage Of Amount Due + References No definition available. + Details
Name: | par_DebtInstrumentDebtDefaultDescriptionOfViolationOrEventOfDefaultPercentageOfAmountDue
Namespace Prefix: | par_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Debt Instrument, Deft Default, Description Of Violation Or Event Of Default, Default On Payment Of Interest Period + References No definition available. + Details
Name: | par_DebtInstrumentDeftDefaultDescriptionOfViolationOrEventOfDefaultDefaultOnPaymentOfInterestPeriod
Namespace Prefix: | par_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Debt Issuance Costs, Net, Allocated To Debt + References No definition available. + Details
Name: | par_DebtIssuanceCostsNetAllocatedToDebt
Namespace Prefix: | par_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Debt Issuance Costs, Net, Allocated To Equity Component + References No definition available. + Details
Name: | par_DebtIssuanceCostsNetAllocatedToEquityComponent
Namespace Prefix: | par_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The carrying amount of the equity component of convertible debt which may be settled in cash upon conversion. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6031897-161870 + Details
Name: | us-gaap_DebtInstrumentConvertibleCarryingAmountOfTheEquityComponent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Ratio applied to the conversion of debt instrument into equity with equity shares divided by debt principal amount. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21521-112644 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 6 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21506-112644 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(5)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109259400&loc=d3e21475-112644 + Details
Name: | us-gaap_DebtInstrumentConvertibleConversionRatio1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:pureItemType
Balance Type: | na
Period Type: | duration

X
- Definition Threshold period of specified consecutive trading days within which common stock price to conversion price of convertible debt instrument must exceed threshold percentage for specified number of trading days to trigger conversion feature. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentConvertibleThresholdConsecutiveTradingDays1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Threshold number of specified trading days that common stock price to conversion price of convertible debt instruments must exceed threshold percentage within a specified consecutive trading period to trigger conversion feature. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentConvertibleThresholdTradingDays
Namespace Prefix: | us-gaap_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Face (par) amount of debt instrument at time of issuance. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 55 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=114775985&loc=d3e28878-108400 + Details
Name: | us-gaap_DebtInstrumentFaceAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 6 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6036836-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28551-108399 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentInterestRateEffectivePercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Contractual interest rate for funds borrowed, under the debt agreement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22(a)(1)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_DebtInstrumentInterestRateStatedPercentage
Namespace Prefix: | us-gaap_
Data Type: | num:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References No definition available. + Details
Name: | us-gaap_DebtInstrumentLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after accumulated amortization, of debt issuance costs. Includes, but is not limited to, legal, accounting, underwriting, printing, and registration costs. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.17) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 835 -SubTopic 30 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=114775744&loc=d3e28555-108399 + Details
Name: | us-gaap_DeferredFinanceCostsNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The tax effect of an increase or decrease in contributed capital (for example, deductible expenditures reported as a reduction of the proceeds from issuing capital stock) during the period charged or credited directly to shareholders' equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 11 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e39076-109324 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 + Details
Name: | us-gaap_IncomeTaxEffectsAllocatedDirectlyToEquityEquityTransactions
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Consideration given by issuer of convertible debt to provide an incentive for debt holders to convert the debt to equity securities. The expense is equal to the fair value of all securities and other consideration transferred in the transaction in excess of the fair value of securities issuable pursuant to the original conversion terms. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 40 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=99385385&loc=d3e6835-112609 + Details
Name: | us-gaap_InducedConversionOfConvertibleDebtExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but not limited to, notes payable, bonds payable, debentures, mortgage loans and commercial paper. Excludes capital lease obligations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 470 -SubTopic 20 -Section 50 -Paragraph 4 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=109500613&loc=SL6031897-161870 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(16)) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(16)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(22)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_LongTermDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | us-gaap_LongtermDebtTypeAxis=us-gaap_ConvertibleDebtMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=par_ConvertibleSeniorNotesDue2024Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |