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INVESTMENTS AND FAIR VALUE MEASUREMENTS (Tables) | 9 Months Ended
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Sep. 30, 2020
Fair Value Disclosures [Abstract] |
Debt Securities, Available-for-sale [Table Text Block] | Investments classified as available-for-sale consisted of the following:
|  | September 30, 2020 |
|  | Amortized Cost |  |  | Gross Unrealized Gains (1) |  |  | Gross Unrealized Losses (1) |  |  | Aggregate Estimated Fair Value |
Funds Held for Clients (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit |  | $ | 8,844 |  |  | $ | 233 |  |  | $ | - |  |  | $ | 9,077 |
Corporate debt securities |  |  | 9,438 |  |  |  | 288 |  |  |  | - |  |  |  | 9,726 |
Municipal bonds |  |  | 7,561 |  |  |  | 101 |  |  |  | (7 | ) |  |  | 7,655 |
US Government agency securities |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |
Asset-backed securities |  |  | 498 |  |  |  | 2 |  |  |  | - |  |  |  | 500 |
Total |  | $ | 26,341 |  |  | $ | 624 |  |  | $ | (7 | ) |  | $ | 26,958 |
|  | December 31, 2019 |
|  | Amortized Cost |  |  | Gross Unrealized Gains (1) |  |  | Gross Unrealized Losses (1) |  |  | Aggregate Estimated Fair Value |
Funds Held for Clients (2) |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Certificates of deposit |  | $ | 8,828 |  |  | $ | 11 |  |  | $ | - |  |  | $ | 8,839 |
Corporate debt securities |  |  | 6,883 |  |  |  | 6 |  |  |  | (9 | ) |  |  | 6,880 |
Municipal bonds |  |  | 6,383 |  |  |  | 6 |  |  |  | (7 | ) |  |  | 6,382 |
US Government agency securities |  |  | 1,000 |  |  |  | - |  |  |  | - |  |  |  | 1,000 |
Asset-backed securities |  |  | 1,067 |  |  |  | - |  |  |  | (32 | ) |  |  | 1,035 |
Total |  | $ | 24,161 |  |  | $ | 23 |  |  | $ | (48 | ) |  | $ | 24,136 |
| (1) | 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.
| (2) | 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.
Investments Classified by Contractual Maturity Date [Table Text Block] | Expected maturities of available-for-sale securities as of September 30, 2020 are as follows:
Expected Maturities |  | Amount |
One year or less |  | $ | 5,695 |
After one year through five years |  |  | 21,263 |
After five years through 10 years |  |  | - |
After 10 years |  |  | - |
|  | $ | 26,958 |
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block] | The following table presents the fair value hierarchy for our financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2020 and December 31, 2019, respectively:
|  | September 30, 2020 |
|  | Total Carrying Value |  |  | Quoted Prices in Active Market (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash equivalents |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 8,248 |  |  | $ | 8,248 |  |  | $ | - |  |  | $ | - |
Funds held for clients |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  |  | 37,265 |  |  |  | 37,265 |  |  |  | - |  |  |  | - |
Available-for-sale securities |  |  | 26,958 |  |  |  | - |  |  |  | 26,958 |  |  |  | - |
Total |  | $ | 72,471 |  |  | $ | 45,513 |  |  | $ | 26,958 |  |  | $ | - |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Contingent purchase consideration |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 2,745 |
Total |  | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 2,745 |
|  | December 31, 2019 |
|  | Total Carrying Value |  |  | Quoted Prices in Active Market (Level 1) |  |  | Significant Other Observable Inputs (Level 2) |  |  | Significant Unobservable Inputs (Level 3) |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Funds held for clients |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 48,500 |  |  | $ | 48,500 |  |  | $ | - |  |  | $ | - |
Available-for-sale securities |  |  | 24,136 |  |  |  | - |  |  |  | 24,136 |  |  |  | - |
Total |  | $ | 72,636 |  |  | $ | 48,500 |  |  | $ | 24,136 |  |  | $ | - |

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- Definition Tabular disclosure of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -URI http://asc.fasb.org/topic&trid=2196928 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258 + Details
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