Income Taxes (Tables)

12 Months Ended

Dec. 31, 2015

Taxability Of Cash Distributions Table [Text Block]

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, 2015, 2014 and 2013, dividends per share held for the entire year were estimated to be taxable as follows:



	2015				2014				2013
	Amount		Percentage		Amount		Percentage		Amount		Percentage
Ordinary income	$	3.07	99.7	%	$	2.76	94.41	%	$	2.36	84.9	%
Capital gains	—		—	%	—		—	%	0.17		6.23	%
Return of capital	—		—	%	0.16		5.59	%	—		—	%
Un-recaptured Section 1250 gain	0.01		0.3	%	—		—	%	0.25		8.87	%
	$	3.08	100.00	%	$	2.92	100.00	%	$	2.78	100.00	%

Summary of Valuation Allowance [Table Text Block]

For the years ended December 31, 2015 and 2014, the components of CPSI’s deferred income tax assets and liabilities were as follows (dollars in thousands):



	December 31, 2015			December 31, 2014
Deferred tax assets:
Real estate asset basis differences	$	25,627		$	25,561
Deferred revenue	22			18
Deferred expenses	14,106			13,923
Net operating loss carryforward	28,493			27,215
Accrued liabilities	3,951			3,974
	$	72,199		$	70,691
Deferred tax liabilities:
Real estate asset basis differences	$	(145	)	$	(913	)
	$	(145	)	$	(913	)
Net deferred tax assets, before valuation allowance	$	72,054		$	69,778
Valuation allowance	(72,054		)	(69,778		)
Net deferred tax assets, included in other assets	$	—		$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

For the years ended December 31, 2015, 2014 and 2013, the reconciliation of income tax attributable to continuing operations for the TRSs computed at the U.S. statutory rate to the income tax provision was as follows (dollars in thousands):



	December 31, 2015			December 31, 2014			December 31, 2013
Tax expense/(benefit) at U.S. statutory rates on TRS income subject to tax	$	2,506		$	1,802		$	(261	)
Effect of permanent differences and other	(730		)	(1,110		)	1
(Decrease) increase in valuation allowance	(1,776		)	(692		)	260
TRS income tax provision	$	—		$	—		$	—