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Note 3 - Supplemental Balance Sheet Information (in Thousands)

12 Months Ended

Dec. 31, 2021

Supplemental Balance Sheet Disclosures [Text Block]

3. Supplemental Balance Sheet Information (in thousands)

	*December 31,*
Accounts receivable, net, consists of the following:	*2021*			*2020*

Trade	$	44,424		$	37,502
Unbilled		8,168			7,369
Non-trade		2,143			2,606
		54,735			47,477
Less allowance for doubtful accounts		(564	)		(563	)
Accounts receivable, net	$	54,171		$	46,914

	*December 31,*
Property and equipment consist of the following:	*2021*			*2020*

Equipment	$	4,741		$	4,322
Furniture and fixtures		2,319			2,307
Leasehold improvements		351			326
Capitalized software development costs		15,823			14,680
		23,234			21,635
Less accumulated depreciation and amortization		(20,305	)		(18,840	)
Property and equipment, net	$	2,929		$	2,795

	*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
Purchase of interest in subsidiary		–		394			394
Change in goodwill due to impact of foreign currency		–		12			12
Balance December 31, 2021	$	3,150	$	1,016		$	4,166

	*December 31,*
Intangible assets consist of the following:	*2021*			*2020*

Customer contracts and lists	$	3,362		$	2,731
Trade names		900			900
Patents		870			870
Non-compete		520			520
		5,652			5,021
Less accumulated amortization		(3,357	)		(2,766	)
Intangible assets, net	$	2,295		$	2,255

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 $5.7 million over lives ranging from 5 to 25 years. Amortization expense for the years ended December 31, 2021 and 2020 was approximately $494,000 and $476,000, respectively. The annual amortization for each of the following years succeeding December 31, 2021 is summarized as follows:

Year	*Amount*
2022		472
2023		333
2024		272
2025		186
2026		186
Thereafter		846
Total	$	2,295

	*December 31,*
Accrued expenses and other current liabilities:	*2021*		*2020*

Taxes payable	$	2,397	$	6,053
Accrued salaries and wages		8,082		7,632
Accrued accounting and legal expenses		1,251		1,389
Litigation settlement (Director Retirement)		–		650
Accrued third party labor		1,927		1,795
Majority stockholders change of control agreement		4,478		-
Other		3,896		1,226
Accrued expenses and other current liabilities	$	22,031	$	18,745