ACQUISITION (Tables)

12 Months Ended

Dec. 31, 2021

Business Combinations [Abstract]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

Below is a summary of the fair value of the net assets acquired on the acquisition date based on external valuations at the date of acquisition.

	Fair Value
Assets Acquired:
Cash and cash equivalents	$	737
Accounts receivable	1,521
Restricted cash, current	50
Prepaid expenses and other assets	177
Property and equipment	119
Operating lease right-of-use assets	100
Restricted cash	3
Other long-term assets	19
Intangible assets	4,540
Goodwill	2,131
Assets Acquired	$	9,397
Liabilities Assumed:
Accrued expenses and other current liabilities	$	436
Operating lease obligations, current	88
Operating lease obligations, non current	12
Other long-term liabilities	188
Liabilities Assumed	$	724
Fair value of assets acquired and consideration transferred	$	8,673

Below is a summary of the fair value of the net assets acquired on the acquisition date based on external valuations at the date of acquisition.

	Fair Value
Assets Acquired:
Accounts receivable	$	518
Intangible assets	1,480
Goodwill	2,088
Assets Acquired	$	4,086
Liabilities Assumed:
Accrued commissions	$	44
Deferred revenue	45
Liabilities Assumed	$	89
Fair value of assets acquired and consideration transferred	$	3,997

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

Intangible assets are amortized on a straight-line basis over their estimated useful lives. The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.

	Fair Value		Useful Life
Developed technology	$	640	3 years
Customer lists	2,800		6 years
Trade name	1,100		10 years
Total identifiable assets	$	4,540

Intangible assets are amortized on a straight-line basis over their estimated useful lives. The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives as of the date of acquisition.

	Fair Value		Useful Life
Non-compete agreements	$	80	2 years
Trade name	400		5 years
Customer lists	1,000		5 years
Total identifiable assets	$	1,480

Business Acquisition, Pro Forma Information

The following unaudited consolidated pro forma information gives effect to the acquisitions of Karani, LLC and Coit Staffing, Inc. as if the transactions had occurred on January 1, 2020.

	Year ended December 31,
	2021		2020
Revenue	$	176,174	$	110,317
Net income (loss)	$	3,335	$	(1,246)