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INVESTMENTS AND FAIR VALUE MEASUREMENTS (Details) - Debt Securities, Available-for-sale - USD ($) $ in Thousands | Sep. 30, 2020 | Dec. 31, 2019
--- | --- | ---
Funds Held for Clients (2) |  |  |
Amortized Cost | [1] | $ 26,341 | $ 24,161
Gross Unrealized Gains | [1],[2] | 624 | 23
Gross Unrealized Losses | [1],[2] | (7) | (48)
Aggregate Estimated Fair Value | [1] | 26,958 | 24,136
Certificates of Deposit [Member] |  |  |
Funds Held for Clients (2) |  |  |
Amortized Cost | [1] | 8,844 | 8,828
Gross Unrealized Gains | [1],[2] | 233 | 11
Gross Unrealized Losses | [1],[2] | 0 | 0
Aggregate Estimated Fair Value | [1] | 9,077 | 8,839
Corporate Debt Securities [Member] |  |  |
Funds Held for Clients (2) |  |  |
Amortized Cost | [1] | 9,438 | 6,883
Gross Unrealized Gains | [1],[2] | 288 | 6
Gross Unrealized Losses | [1],[2] | 0 | (9)
Aggregate Estimated Fair Value | [1] | 9,726 | 6,880
Municipal Bonds [Member] |  |  |
Funds Held for Clients (2) |  |  |
Amortized Cost | [1] | 7,561 | 6,383
Gross Unrealized Gains | [1],[2] | 101 | 6
Gross Unrealized Losses | [1],[2] | (7) | (7)
Aggregate Estimated Fair Value | [1] | 7,655 | 6,382
US Government Agencies Debt Securities [Member] |  |  |
Funds Held for Clients (2) |  |  |
Amortized Cost | [1] | 0 | 1,000
Gross Unrealized Gains | [1],[2] | 0 | 0
Gross Unrealized Losses | [1],[2] | 0 | 0
Aggregate Estimated Fair Value | [1] | 0 | 1,000
Asset-backed Securities [Member] |  |  |
Funds Held for Clients (2) |  |  |
Amortized Cost | [1] | 498 | 1,067
Gross Unrealized Gains | [1],[2] | 2 | 0
Gross Unrealized Losses | [1],[2] | 0 | (32)
Aggregate Estimated Fair Value | [1] | $ 500 | $ 1,035
[1] | At September 30, 2020 and December 31, 2019, none of these securities were classified as cash and cash equivalents on the accompanying condensed consolidated balance sheets.
[2] | Unrealized gains and losses on available-for-sale securities are included as a component of comprehensive loss. As of September 30, 2020 and December 31, 2019, there were 74 and 53 securities, respectively, in an unrealized gain position and there were 1 and 18 securities, respectively, in an unrealized loss position. As of September 30, 2020, we had $7 in unrealized losses. As of December 31, 2019, these unrealized losses were less than $35 individually and $50 in the aggregate. These securities have not been in a continuous unrealized gain or loss position for more than 12 months. We do not intend to sell these investments and we do not expect to sell these investments before recovery of their amortized cost basis, which may be at maturity. We review our investments to identify and evaluate investments that indicate possible other-than-temporary impairment. Factors considered in determining whether a loss is other-than-temporary include the length of time and extent to which fair value has been less than the cost basis, the financial condition and near-term prospects of the investee, and our intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in market value.

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