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NOTE 4 - ACQUISITIONS (Tables) | 3 Months Ended
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Mar. 31, 2018
Disclosure Text Block Supplement [Abstract] |
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block] |
Assets Acquired |  | TelePayroll |  |  | Pay Systems |  |  | Savers Admin |  |  | Total |
Cash & cash equivalents |  | $ | 197 |  |  |  | 767 |  |  |  | 160 |  |  | $ | 1,124 |
Accounts receivable |  |  | 9 |  |  |  | 54 |  |  |  | 67 |  |  |  | 130 |
Fixed assets |  |  | 10 |  |  |  | 121 |  |  |  | - |  |  |  | 131 |
Other assets |  |  | 91 |  |  |  | 49 |  |  |  | 12 |  |  |  | 152 |
Funds held for clients |  |  | 8,520 |  |  |  | 10,976 |  |  |  | 5,525 |  |  |  | 25,021 |
Goodwill |  |  | 4,428 |  |  |  | 8,273 |  |  |  | 865 |  |  |  | 13,566 |
Intangibles |  |  | 7,870 |  |  |  | 7,240 |  |  |  | 1,870 |  |  |  | 16,980 |
Total assets acquired |  | $ | 21,125 |  |  |  | 27,480 |  |  |  | 8,499 |  |  | $ | 57,104 |
Liabilities assumed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  | 55 |  |  |  | 107 |  |  |  | 45 |  |  |  | 207 |
Accrued other liabilities |  |  | 347 |  |  |  | 951 |  |  |  | 94 |  |  |  | 1,392 |
Deferred revenue |  |  | 356 |  |  |  | - |  |  |  | - |  |  |  | 356 |
Client fund obligations |  |  | 8,520 |  |  |  | 10,976 |  |  |  | 5,525 |  |  |  | 25,021 |
Total liabilities assumed |  |  | 9,278 |  |  |  | 12,034 |  |  |  | 5,664 |  |  |  | 26,976 |
Net assets acquired |  | $ | 11,847 |  |  |  | 15,446 |  |  |  | 2,835 |  |  | $ | 30,128 |
Assets Acquired |  | CPI |  |  | PMSI |  |  | PSNW |  |  | iSystems |  |  | Compass |  |  | ADS |  |  | Total |
Cash & cash equivalents |  | $ | 126 |  |  |  | 131 |  |  |  | 53 |  |  |  | 211 |  |  |  | 207 |  |  |  | 124 |  |  | $ | 852 |
Accounts receivable |  |  | 22 |  |  |  | 347 |  |  |  | 111 |  |  |  | 951 |  |  |  | 241 |  |  |  | - |  |  |  | 1,672 |
Restricted cash |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 200 |  |  |  | - |  |  |  | - |  |  |  | 200 |
Fixed assets |  |  | - |  |  |  | 130 |  |  |  | 7 |  |  |  | 681 |  |  |  | 38 |  |  |  | 4 |  |  |  | 860 |
Other assets |  |  | - |  |  |  | 17 |  |  |  | 17 |  |  |  | 699 |  |  |  | 33 |  |  |  | 1 |  |  |  | 767 |
Funds held for clients |  |  | 2,809 |  |  |  | - |  |  |  | 6,294 |  |  |  | - |  |  |  | - |  |  |  | 5,091 |  |  |  | 14,194 |
Goodwill |  |  | 1,190 |  |  |  | 2,295 |  |  |  | 1,579 |  |  |  | 42,330 |  |  |  | 2,023 |  |  |  | 1,474 |  |  |  | 50,891 |
Intangibles |  |  | 1,563 |  |  |  | 2,646 |  |  |  | 1,879 |  |  |  | 15,070 |  |  |  | 3,470 |  |  |  | 1,780 |  |  |  | 26,408 |
Total assets acquired |  | $ | 5,710 |  |  |  | 5,566 |  |  |  | 9,940 |  |  |  | 60,142 |  |  |  | 6,012 |  |  |  | 8,474 |  |  | $ | 95,844 |
Liabilities assumed |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  |  | 51 |  |  |  | 19 |  |  |  | 28 |  |  |  | 392 |  |  |  | 65 |  |  |  | 18 |  |  |  | 573 |
Accrued other liabilities |  |  | - |  |  |  | 197 |  |  |  | 40 |  |  |  | 868 |  |  |  | 45 |  |  |  | 30 |  |  |  | 1,180 |
Deferred revenue |  |  | - |  |  |  | 370 |  |  |  | - |  |  |  | 1,073 |  |  |  | - |  |  |  | - |  |  |  | 1,443 |
Client fund obligations |  |  | 2,754 |  |  |  | - |  |  |  | 6,294 |  |  |  | - |  |  |  | - |  |  |  | 5,091 |  |  |  | 14,139 |
Total liabilities assumed |  |  | 2,805 |  |  |  | 586 |  |  |  | 6,362 |  |  |  | 2,333 |  |  |  | 110 |  |  |  | 5,139 |  |  |  | 17,335 |
Net assets acquired |  | $ | 2,905 |  |  |  | 4,980 |  |  |  | 3,578 |  |  |  | 57,809 |  |  |  | 5,902 |  |  |  | 3,335 |  |  | $ | 78,509 |
Schedule of Business Acquisitions, by Acquisition [Table Text Block] | The following is a reconciliation of the purchase price to the fair value of net assets acquired at the date of acquisition:
|  | TelePayroll |  |  | Pay Systems |  |  | Savers Admin |  |  | Total |
Purchase price |  | $ | 12,000 |  |  |  | 15,724 |  |  |  | 2,850 |  |  | $ | 30,574 |
Working capital adjustment |  |  | 36 |  |  |  | (217 | ) |  |  | 38 |  |  |  | (143 | )
Adjustment to fair value of Asure’s stock issued |  |  | (7 | ) |  |  | - |  |  |  | - |  |  |  | (7 | )
Debt discount |  |  | (182 | ) |  |  | (61 | ) |  |  | (53 | ) |  |  | (296 | )
Fair value of net assets acquired |  | $ | 11,847 |  |  |  | 15,446 |  |  |  | 2,835 |  |  | $ | 30,128 |
|  | CPI |  |  | PMSI |  |  | PSNW |  |  | iSystems |  |  | Compass |  |  | ADS |  |  | Total |
Purchase price |  | $ | 3,000 |  |  |  | 5,000 |  |  |  | 3,610 |  |  |  | 55,000 |  |  |  | 6,000 |  |  |  | 3,400 |  |  | $ | 76,010 |
Working capital adjustment |  |  | - |  |  |  | 42 |  |  |  | - |  |  |  | 202 |  |  |  | 55 |  |  |  | - |  |  |  | 299 |
Adjustment to fair value of Asure’s stock issued |  |  | (54 | ) |  |  | - |  |  |  | - |  |  |  | 2,880 |  |  |  | - |  |  |  | 28 |  |  |  | 2,854 |
Debt discount |  |  | (41 | ) |  |  | (62 | ) |  |  | (32 | ) |  |  | (273 | ) |  |  | (153 | ) |  |  | (93 | ) |  |  | (654 | )
Fair value of net assets acquired |  | $ | 2,905 |  |  |  | 4,980 |  |  |  | 3,578 |  |  |  | 57,809 |  |  |  | 5,902 |  |  |  | 3,335 |  |  | $ | 78,509 |
Business Acquisition, Pro Forma Information [Table Text Block] | The following unaudited summary of pro forma combined results of operations for the three months ended March 31, 2018 and March 31, 2017 gives effect to the acquisitions of iSystems, Compass, ADS, TelePayroll, Pay Systems, and Savers Admin as if we had completed them on January 1, 2017. This pro forma summary does not reflect any operating efficiencies, cost savings or revenue enhancements that we may achieve by combining operations. In addition, we have not reflected certain non-recurring expenses, such as legal expenses and other transactions expenses for the first 12 months after the acquisition, in the pro forma summary. We present this pro forma summary for informational purposes only and it is not necessarily indicative of what our actual results of operations would have been had the acquisitions taken place as of January 1, 2017, nor is it indicative of future consolidated results of operations.
|  | FOR THE THREE MONTHS ENDED MARCH 31, 2018 |  |  | FOR THE THREE MONTHS ENDED MARCH 31, 2017 |
Revenues |  | $ | 19,304 |  |  | $ | 18,766 |
Net income (loss) |  | $ | (1,251 | ) |  | $ | (2,381 | )
Net income (loss) per common share: |  |  |  |  |  |  |  |
Basic and diluted |  | $ | (0.10 | ) |  | $ | (0.23 | )
Weighted average shares outstanding: |  |  |  |  |  |  |  |
Basic |  |  | 12,583 |  |  |  | 10,403 |
Diluted |  |  | 12,583 |  |  |  | 10,403 |

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