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Note 3 - Supplemental Balance Sheet Information (in Thousands)
12 Months Ended
Dec. 31, 2020
Notes to Financial Statements  
Supplemental Balance Sheet Disclosures [Text Block]
3.
Supplemental Balance Sheet Information (in thousands)
 
   
December 31,
 
Accounts receivable, net, consists of the following:
 
2020
   
2019
 
                 
Trade
  $
37,502
    $
38,558
 
Unbilled    
7,369
     
8,423
 
Non-trade
   
2,606
     
2,756
 
     
47,477
     
49,737
 
Less allowance for doubtful accounts
   
(563
)
   
(438
)
Accounts Receivable, net
  $
46,914
    $
49,299
 
 
   
December 31,
 
Property and equipment consist of the following:
 
2020
   
2019
 
                 
Equipment
  $
4,322
    $
4,062
 
Furniture and fixtures    
2,307
     
2,319
 
Leasehold improvements    
326
     
308
 
Capitalized software development costs
   
14,680
     
13,549
 
     
21,635
     
20,238
 
Less accumulated depreciation and amortization
   
(18,840
)
   
(17,390
)
Property and equipment, net
  $
2,795
    $
2,848
 
 
   
United States
   
International
   
Total
 
Goodwill:
                       
Balance December 31, 2019
  $
3,150
    $
634
    $
3,784
 
Change in goodwill due to impact of foreign currency
   
     
(24
)    
(24
)
Balance December 31, 2020
  $
3,150
    $
610
    $
3,760
 
 
   
December
31,
 
Intangible assets consist of the following:
 
2020
   
2019
 
                 
Customer contracts and lists
  $
2,731
    $
2,731
 
Trade names
   
900
     
900
 
Patents
   
870
     
870
 
Non compete
   
520
     
520
 
     
5,021
   
 
5,021
 
Less accumulated amortization
   
(2,766
)
   
(2,225
)
Intangible assets, net
  $
2,255
    $
2,796
 
 
Intangible assets consist primarily of customer contracts and lists, trade names, patents and non-compete agreements, all of which have a finite useful life.  Intangible assets are amortized based on either the pattern in which the economic benefits of the intangible assets are estimated to be realized or on a straight-line basis, which approximates the manner in which the economic benefits of the intangible asset will be consumed.  Amortization is generally
not
deductible for tax purposes.
 
The Company is amortizing its intangible assets of
$5.0
million over lives ranging from
5
to
25
years. Amortization expense for the years ended 
December 31, 2020
and
2019
was approximately
$534,000
and
$476,000,
respectively. The annual amortization for each of the following years succeeding
December 31, 2020
, is summarized as follows:
 
Year
 
Amount
 
2021
   
508
 
2022
   
419
 
2023
   
280
 
2024
   
218
 
2025
   
133
 
Thereafter
   
697
 
Total
  $
2,255
 
 
   
December 31,
 
Accrued expenses and other current liabilities:
 
2020
   
2019
 
                 
Taxes payable
  $
6,053
    $
2,788
 
Accrued salaries and wages    
7,632
     
9,248
 
Accrued accounting and legal expenses    
1,389
     
1,944
 
Litigation settlement    
650
     
1,200
 
Accrued third party labor    
1,795
     
2,010
 
Other
   
1,226
     
1,358
 
Accrued expenses and other current liabilities
  $
18,745
    $
18,548