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NOTE 13 - FEDERAL INCOME TAXES | 12 Months Ended
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Dec. 31, 2011
Income Tax Disclosure [Text Block] | NOTE 13 - FEDERAL INCOME TAXES The components of the provision (benefit) for income taxes attributable to continuing operations are as follows:
| For The Year Ended |  | For the Year Ended |
| December 31, |  | December 31, |
|  | 2011 |  |  | 2010 |
Current: |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | (50 | )
State |  |  | 1 |  |  |  | (1 | )
Foreign |  |  | 43 |  |  |  | 43 |
Total current |  |  | 44 |  |  |  | (8 | )
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | 25 |  |  |  | -- |
State |  |  | 3 |  |  |  | -- |
Foreign |  |  | - |  |  |  | -- |
Total deferred |  |  | 28 |  |  |  | -- |
|  | $ | 72 |  |  |  | (8 | )
Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. Significant components of the Company's deferred taxes at December 31, 2011 and 2010 are as follows:
|  | 2011 |  |  | 2010 |
DEFERRED TAX ASSETS: |  |  |  |  |  |
Current deferred tax assets |  |  |  |  |  |
Deferred revenue |  | $ | 454 |  |  | $ | 257 |
Accrued expenses |  |  | 91 |  |  |  | 52 |
Other |  |  | 7 |  |  |  | 17 |
|  |  | 552 |  |  |  | 326 |
Valuation allowance |  |  | (543 | ) |  |  | (320 | )
Net current deferred tax assets |  |  | 9 |  |  |  | 6 |
Noncurrent deferred tax assets |  |  |  |  |  |  |  |
Net operating losses |  |  | 40,718 |  |  |  | 52,047 |
Research and development credit carryforwards |  |  | 3,875 |  |  |  | 3,818 |
Minimum tax credit carryforwards |  |  | 161 |  |  |  | 161 |
Fixed assets |  |  | 367 |  |  |  | 1,060 |
Stock compensation |  |  | 65 |  |  |  | 56 |
Other |  |  | - |  |  |  | 20 |
|  |  | 45,186 |  |  |  | 57,162 |
Valuation allowance |  |  | (44,449 | ) |  |  | (56,116 | )
Net noncurrent deferred tax assets |  |  | 737 |  |  |  | 1,046 |
Noncurrent deferred tax liabilities |  |  |  |  |  |  |  |
Acquired intangibles |  |  | (746 | ) |  |  | (1,052 | )
Goodwill |  |  | (28 | ) |  |  |  |
Total noncurrent deferred tax liabilities |  |  | (774 | ) |  |  | (1,052 | )
Net current deferred tax asset |  |  | 9 |  |  |  | 6 |
Net noncurrent deferred tax iability |  | $ | (37 | ) |  | $ | (6 | )
At December 31, 2011, the Company had federal net operating loss carryforwards of approximately $119,295 research and development credit carryforwards of approximately $4,698 and alternative minimum tax credit carryforwards of approximately $161. The net operating loss and research and development credit carryforwards will expire in varying amounts from 2012 through 2032, if not utilized. Minimum tax credit carryforwards carry forward indefinitely. As a result of various acquisitions by the Company in prior years, utilization of the net operating losses and credit carryforwards may be subject to a substantial annual limitation due to the "change in ownership" provisions of the Internal Revenue Code of 1986. The annual limitation may result in the expiration of net operating losses before utilization. Due to the uncertainty surrounding the timing of realizing the benefits of its favorable tax attributes in future tax returns, the Company has placed a valuation allowance against its net deferred tax asset, exclusive of goodwill. During the year ended December 31, 2011, the valuation allowance decreased by approximately $11,445 due primarily to operations, including expiration of tax carryforwards. Approximately $8,251 of the valuation allowance relates to tax benefits for stock option deductions included in the net operating loss carryforward which, when realized, will be allocated directly to contributed capital to the extent the benefits exceed amounts attributable to book deferred compensation expense. Undistributed earnings of the Company’s foreign subsidiaries are considered permanently reinvested and, accordingly, no provision for U.S. federal or state income taxes has been provided thereon. The Company’s provision (benefit) for income taxes attributable to continuing operations differs from the expected tax expense (benefit) amount computed by applying the statutory federal income tax rate of 34% to income before income taxes as a result of the following:
| For the Year Ended December 31, 2011 |  |  | For the Year Ended December 31, 2010 |
Computed at statutory rate |  | $ | (196 | ) |  | $ | (389 | )
State taxes, net of federal benefit |  |  | 3 |  |  |  | (40 | )
Permanent items and other |  |  | 26 |  |  |  | 38 |
Change in applicable state rate |  |  | - |  |  |  | - |
Carryforwards/carrybacks utilized |  |  | - |  |  |  | (50 | )
Foreign income taxed at different rates |  |  | - |  |  |  | (4 | )
Tax carryforwards not benefitted |  |  | 239 |  |  |  | 437 |
|  | $ | 72 |  |  | $ | (8 | )
Effective August 1, 2007, the Company adopted ASC 740-10 regarding uncertain tax positions. The Company did not record any additional tax liability as a result of the adoption of ASC 740-10 and no adjustment was required to the August 1, 2007 balance of retained earnings. The total amount of unrecognized tax benefits as of January 1, 2011 was approximately $998. The reconciliation of the Company’s unrecognized tax benefits at the beginning and end of the year is as follows:
Balance at January 1, 2011 |  | $ | 998 |
Additions based on tax positions related to the current year |  |  | 26 |
Additions for tax positions of prior years |  |  | 27 |
Balance at December 31, 2011 |  | $ | 1,051 |
As of December 31, 2011 the Company had $1,051 of unrecognized tax benefits, which would affect the effective tax rate if recognized. The Company’s assessment of the unrecognized tax benefits is subject to change as a function of income tax audits by the taxing authorities. The Company’s practice is to recognize interest and/or penalties related to income tax matters in income tax expense. During the twelve months ended December 31, 2011, the Company recognized $3 of interest and penalties in its income tax expense. Asure Software files tax returns in the U.S. federal jurisdiction and in several state and foreign jurisdictions. The Company is no longer subject to U.S. federal income tax examinations for years ending before July 31, 2008 and is no longer subject to state and local or foreign income tax examinations by tax authorities for years ending before July 31, 2007. Asure Software is not currently under audit for federal, state or any foreign jurisdictions.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 + Details
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