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SEGMENT AND RELATED INFORMATION
 12 Months Ended
Dec. 31, 2021
Segment Reporting [Abstract]  
SEGMENT AND RELATED INFORMATION SEGMENT AND RELATED INFORMATION
We provide integrated information management solutions and services for the public sector.
We provide our software systems and services and appraisal services through seven business units, which focus on the following products:
•financial management, education and planning, regulatory and maintenance software solutions;
•financial management, municipal courts, planning, regulatory and maintenance software solutions;
•courts and justice and public safety software solutions;
•data and insights solutions;
•platform technologies solutions including case management and business management processing;
•NIC digital government and payments solutions; and
•appraisal and tax software solutions, land and vital records management software solutions, and property appraisal services.
In accordance with ASC 280-10, Segment Reporting, we report our results in three segments. The financial management, education and planning, regulatory and maintenance software solutions unit; financial management, municipal courts, planning, regulatory and maintenance software solutions unit; courts and justice and public safety software solutions unit; data and insights solutions; and platform technologies solutions meet the criteria for aggregation and are presented in the Enterprise Software (“ES”) reportable segment. The ES segment provides public sector entities with software systems and services to meet their information technology and automation needs for mission-critical “back-office” functions such as: financial management and education, courts and justice, public safety, planning, regulatory and maintenance, data and insights, and platform technologies processes. The Appraisal and Tax (“A&T”) segment provides systems and software that automate the appraisal and assessment of real and personal property, land and vital records management as well as provides property appraisal outsourcing services for local governments and taxing authorities. Property appraisal outsourcing services include: the physical inspection of commercial and residential properties; data collection and processing; computer analysis for property valuation; preparation of tax rolls; community education; and arbitration between taxpayers and the assessing jurisdiction. On April 21, 2021, we acquired NIC, resulting in the addition of a new reportable segment, as its operating results meet the criteria of a reportable segment. The operating results of NIC are included with the operating results of the NIC segment from the date of acquisition.
We evaluate performance based on several factors, of which the primary financial measure is business segment operating income. We define segment operating income for our business units as income before non-cash amortization of intangible assets associated with their acquisitions, interest expense and income taxes. Segment operating income includes intercompany transactions. The majority of intercompany transactions relate to contracts involving more than one unit and are valued based on the contractual arrangement. Corporate segment operating income primarily consists of compensation costs for the executive management team, certain shared services staff, and share-based compensation expense for the entire company. Corporate segment operating income also includes revenues and expenses related to a company-wide user conference. The accounting policies of the reportable segments are the same as those described in Note 1, “Summary of Significant Accounting Policies”.
Segment assets primarily consist of net accounts receivable, prepaid expenses and other current assets and net property and equipment, and capitalized software development costs. Corporate assets primarily consist of cash and investments, prepaid insurance, intangibles associated with acquisitions, deferred income taxes and net property and equipment mainly related to unallocated information and technology assets.
The ES segment capital expenditures included $12.8 million in 2021 and $6.6 million in 2020 for the expansion of existing buildings and purchases of buildings. The A&T segment had no capital expenditures in 2021 and $3.3 million in 2020 for the expansion of existing buildings. The NIC segment had no capital expenditures in 2021 for the expansion of existing buildings.
As of January 1, 2021, certain administrative costs related to information technology, which were previously allocated and reported in the ES and A&T segments, were moved to the Corporate segment to reflect changes in the way in which management makes operating decisions, allocates resources, and manages the growth and profitability of the Company. Prior year amounts for all segments have been adjusted to reflect the segment change.
For the year ended December 31, 2021Enterprise
Software		Appraisal
 and Tax		NICCorporateTotals
Revenues    
Software licenses and royalties$68,101 $6,351 $— $— $74,452 
Subscriptions406,494 33,249 344,692 — 784,435 
Software services167,065 18,661 23,665 — 209,391 
Maintenance438,726 35,001 560 — 474,287 
Appraisal services— 27,788 — — 27,788 
Hardware and other18,766 141 — 3,027 21,934 
Intercompany22,921 67 — (22,988)— 
Total revenues$1,122,073 $121,258 $368,917 $(19,961)$1,592,287 
Depreciation and amortization expense69,728 1,491 38,851 25,554 135,624 
Segment operating income377,984 33,524 82,305 (222,628)271,185 
Capitalized software expenditures9,041 — 6,796 5,856 21,693 
Capital expenditures19,520 988 3,165 10,246 33,919 
Segment assets$965,966 $230,177 $303,146 $3,232,872 $4,732,161 
For the year ended December 31, 2020Enterprise
Software		Appraisal
 and Tax		NICCorporateTotals
Revenues    
Software licenses and royalties$64,200 $8,964 $— $— $73,164 
Subscriptions326,284 24,364 — — 350,648 
Software services164,520 21,889 — — 186,409 
Maintenance429,224 38,289 — — 467,513 
Appraisal services— 21,127 — — 21,127 
Hardware and other17,670 121 — 11 17,802 
Intercompany19,061 70 — (19,131)— 
Total revenues$1,020,959 $114,824 $— $(19,120)$1,116,663 
Depreciation and amortization expense67,411 1,055 — 13,191 81,657 
Segment operating income337,627 33,875 — (144,952)226,550 
Capitalized software expenditures5,776 — — — 5,776 
Capital expenditures11,099 3,823 — 6,826 21,748 
Segment assets$847,672 $94,149 — $1,665,453 $2,607,274 
For the year ended December 31, 2019 Enterprise
Software		Appraisal
 and Tax		NICCorporateTotals
Revenues    
Software licenses and royalties$90,808 $9,397 $— $— $100,205 
Subscriptions279,282 17,070 — — 296,352 
Software services179,865 33,196 — — 213,061 
Maintenance393,521 36,797 — — 430,318 
Appraisal services— 23,479 — — 23,479 
Hardware and other16,553 203 — 6,256 23,012 
Intercompany15,290 206 — (15,496)— 
Total revenues$975,319 $120,348 $— $(9,240)$1,086,427 
Depreciation and amortization expense64,245 970 — 11,457 76,672 
Segment operating income298,305 33,730 — (123,581)208,454 
Capitalized software expenditures4,804 — — — 4,804 
Capital expenditures19,283 8,436 — 10,379 38,098 
Segment assets$833,203 $91,343 — $1,267,068 $2,191,614 
Reconciliation of reportable segment operatingYears Ended December 31,
income to the Company's consolidated totals:202120202019
Total segment operating income$271,185 $226,550 $208,454 
Amortization of acquired software(45,601)(31,962)(30,642)
Amortization of customer and trade name intangibles(44,849)(21,662)(21,445)
Interest expense(23,298)(1,013)(2,027)
Other income, net1,544 3,129 5,498 
Income before income taxes$158,981 $175,042 $159,838