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NOTE 13 - INCOME TAXES | 12 Months Ended
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Dec. 31, 2012
Income Tax Disclosure [Text Block] | NOTE 13 - INCOME TAXES The components of pre-tax loss for the years ended December 31, 2012 and 2011 are as follows:
|  | 2012 |  |  | 2011 |
Domestic |  | $ | (1,867 | ) |  | $ | (692 | )
Foreign |  |  | (880 | ) |  |  | 115 |
Total |  | $ | (2,747 | ) |  |  | (577 | )
The components of the provision for income taxes attributable to continuing operations for the years ended December 31, 2012 and 2011 are as follows:
|  | 2012 |  |  | 2011 |
Current: |  |  |  |  |  |
Federal |  | $ | - |  |  | $ | - |
State |  |  | 10 |  |  |  | 1 |
Foreign |  |  | 79 |  |  |  | 43 |
Total current |  |  | 89 |  |  |  | 44 |
Deferred: |  |  |  |  |  |  |  |
Federal |  |  | 197 |  |  |  | 25 |
State |  |  | 23 |  |  |  | 3 |
Foreign |  |  | (24 | ) |  |  | - |
Total deferred |  |  | 196 |  |  |  | 28 |
|  | $ | 285 |  |  |  | 72 |
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, 2012 and 2011 are as follows:
|  | 2012 |  |  | 2011 |
DEFERRED TAX ASSETS: |  |  |  |  |  |
Current deferred tax assets |  |  |  |  |  |
Deferred revenue |  | $ | 858 |  |  | $ | 454 |
Accrued expenses |  |  | 30 |  |  |  | 91 |
Other |  |  | 31 |  |  |  | 7 |
|  |  | 919 |  |  |  | 552 |
Valuation allowance |  |  | (1,003 | ) |  |  | (543 | )
Net current deferred tax assets |  |  | (84 | ) |  |  | 9 |
Noncurrent deferred tax assets |  |  |  |  |  |  |  |
Net operating losses |  |  | 40,400 |  |  |  | 40,718 |
Research and development credit carryforwards |  |  | 4,353 |  |  |  | 3,875 |
Minimum tax credit carryforwards |  |  | 161 |  |  |  | 161 |
Fixed assets |  |  | 171 |  |  |  | 367 |
Share based compensation |  |  | 67 |  |  |  | 65 |
|  |  | 45,152 |  |  |  | 45,186 |
Valuation allowance |  |  | (42,955 | ) |  |  | (44,449 | )
Net noncurrent deferred tax assets |  |  | 2,197 |  |  |  | 737 |
Noncurrent deferred tax liabilities |  |  |  |  |  |  |  |
Acquired intangibles |  |  | (2,089 | ) |  |  | (746 | )
Goodwill |  |  | (248 | ) |  |  | (28 | )
Total noncurrent deferred tax liabilities |  |  | (2,337 | ) |  |  | (774 | )
Net current deferred tax asset (liability) |  |  | (84 | ) |  |  | 9 |
Net noncurrent deferred tax liability |  | $ | (140 | ) |  | $ | (37 | )
At December 31, 2012, we had federal net operating loss carryforwards of approximately $118,135, research and development credit carryforwards of approximately $4,792 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 2013 through 2033, if not utilized. Minimum tax credit carryforwards carry forward indefinitely. As a result of our various acquisitions in prior years, we may be subject to a substantial annual limitation in the utilization of the net operating losses and credit carryforwards 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, we have placed a valuation allowance against our net deferred tax asset, exclusive of goodwill. During 2012, the valuation allowance decreased by approximately $3,339 due primarily to operations, including expiration of tax carryforwards. The valuation allowance also increased by approximately $2,304 in 2012 due to the acquisition of PeopleCube. Approximately $8,251 of the valuation allowance relates to tax benefits for stock option deductions included in our net operating loss carryforward which we will allocate, if and when realized, directly to contributed capital to the extent the benefits exceed amounts attributable to book deferred compensation expense. We consider undistributed earnings of our foreign subsidiaries as permanently reinvested and, accordingly, we have made no provision for U.S. federal or state income taxes thereon. Our provision 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, 2012 |  |  | For the Year Ended December 31, 2011 |
Computed at statutory rate |  | $ | (934 | ) |  | $ | (196 | )
State taxes, net of federal benefit |  |  | 61 |  |  |  | 3 |
Permanent items and other |  |  | 248 |  |  |  | 26 |
Credit carryforwards |  |  | 667 |  |  |  | - |
Foreign income taxed at different rates |  |  | 354 |  |  |  | - |
Tax carryforwards not benefitted |  |  | (111 | ) |  |  | 239 |
|  | $ | 285 |  |  | $ | 72 |
In August 2007, we adopted ASC 740-10 regarding uncertain tax positions. We 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, 2012 was approximately $1,051. The reconciliation of our unrecognized tax benefits at the beginning and end of the year is as follows:
Balance at January 1, 2012 |  | $ | 1,051 |
Additions based on tax positions related to the current year |  |  | 34 |
Additions for tax positions of prior years |  |  | 110 |
Balance at December 31, 2012 |  | $ | 1,195 |
As of December 31, 2012, we had $1,195 of unrecognized tax benefits, which would affect the effective tax rate if recognized. Our practice is to recognize interest and/or penalties related to income tax matters in income tax expense. During 2012, we recognized $5 of interest and penalties in our income tax expense. Asure files tax returns in the U.S. federal jurisdiction and in several state and foreign jurisdictions. We are no longer subject to U.S. federal income tax examinations for years ending before July 31, 2009 and are no longer subject to state and local or foreign income tax examinations by tax authorities for years ending before July 31, 2008. Asure 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 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 2: 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 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: 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 5: 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 6: 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 7: 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 8: 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 + Details
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