Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 31, 2013

Valuation and Qualifying Accounts [Abstract]

Schedule II - Valuation and Qualifying Accounts

SCHEDULE II

COMPUTER PROGRAMS AND SYSTEMS, INC.

VALUATION AND QUALIFYING ACCOUNTS

Description		Balance at beginning of period		Additions charged to cost and expenses (1)		Deductions (2)			Balance at end of period
Allowance for doubtful accounts deducted from accounts receivable in the balance sheet	2011	$	969,000	$	937,000	$	(630,000	)	$	1,276,000
	2012	$	1,276,000	$	300,144	$	(452,144	)	$	1,124,000
	2013	$	1,124,000	$	602,000	$	(601,000	)	$	1,125,000

(1) Adjustments to allowance for change in estimates.

(2) Uncollectible accounts written off, net of recoveries.

Description		Balance at beginning of period		Additions charged to cost and expenses (1)		Deductions (2)			Balance at end of period
Allowance for credit losses deducted from financing receivables in the balance sheet	2011	$	233,396	$	499,485	$	(285,560	)	$	447,321
	2012	$	447,321	$	214,994	$	—		$	662,315
	2013	$	662,315	$	1,309,160	$	(606,285	)	$	1,365,190

(1) Adjustments to allowance for change in estimates.

(2) Uncollectible accounts written off, net of recoveries.