Income Taxes (Tables)

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Valuation Allowance [Line Items]

Summary of Taxability of Cash Distributions Paid on Common Shares

For income tax purposes, dividends paid to holders of Common Stock primarily consist of ordinary income, return of capital, capital gains, qualified dividends and un-recaptured Section 1250 gains, or a combination thereof. For the years ended December 31, 2013, 2012 and 2011, dividends per share held for the entire year were estimated to be taxable as follows:

	2013				2012				2011
	Amount		Percentage		Amount		Percentage		Amount		Percentage
Ordinary income	$	2.36	84.90	%	$	2.16	81.64	%	$	1.90	75.59	%
Capital gains	0.17		6.23	%	0.08		3.09	%	0.10		3.97	%
Return of capital	—		—	%	—		—	%	0.28		11.21	%
Un-recaptured Section 1250 gain	0.25		8.87	%	0.40		15.27	%	0.23		9.23	%
	$	2.78	100.00	%	$	2.64	100.00	%	$	2.51	100.00	%

We designated the per share amounts above as capital gain dividends in accordance with the requirements of the Code. The difference between net income available to common shareholders for financial reporting purposes and taxable income before dividend deductions relates primarily to temporary differences such as depreciation and amortization, and deferral of gains on sold properties utilizing like kind exchanges under IRC section 1031.

Summary of Valuation Allowance [Table Text Block]

The components of CPSI’s deferred income tax assets and liabilities were as follows (dollars in thousands):

	December 31, 2013
Deferred tax assets:
Real estate asset basis differences	$	27,014
Deferred revenue	19
Deferred expenses	15,261
Net operating loss carryforward	29,864
Accrued liabilities	4,168
	$	76,326
Deferred tax liabilities:
Real estate asset basis differences	(1,631		)
	$	(1,631	)
Net deferred tax assets, before valuation allowance	$	74,695
Valuation allowance	(74,695		)
Net deferred tax assets, included in other assets	$	—