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Tyler Technologies Inc. – ‘10-K’ for 12/31/22 – ‘EX-31.2’

On:  Wednesday, 2/22/23, at 5:17pm ET   ·   For:  12/31/22   ·   Accession #:  860731-23-9   ·   File #:  1-10485

Previous ‘10-K’:  ‘10-K’ on 2/23/22 for 12/31/21   ·   Next:  ‘10-K’ on 2/21/24 for 12/31/23   ·   Latest:  ‘10-K/A’ on 2/27/24 for 12/31/23   ·   14 References:   

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/22/23  Tyler Technologies Inc.           10-K       12/31/22  123:74M

Annual Report   —   Form 10-K

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-K        Annual Report                                       HTML   2.93M 
 2: EX-4.2      Instrument Defining the Rights of Security Holders  HTML    655K 
 3: EX-21.1     Subsidiaries List                                   HTML     42K 
 4: EX-23       Consent of Expert or Counsel                        HTML     32K 
 5: EX-31.1     Certification -- §302 - SOA'02                      HTML     37K 
 6: EX-31.2     Certification -- §302 - SOA'02                      HTML     37K 
 7: EX-32.1     Certification -- §906 - SOA'02                      HTML     35K 
13: R1          Cover                                               HTML     95K 
14: R2          Audit Information                                   HTML     37K 
15: R3          Consolidated Statements of Income                   HTML    121K 
16: R4          Consolidated Statements of Comprehensive Income     HTML     61K 
17: R5          Consolidated Balance Sheets                         HTML    166K 
18: R6          Consolidated Balance Sheets (Parenthetical)         HTML     50K 
19: R7          Consolidated Statements of Cash Flows               HTML    149K 
20: R8          Consolidated Statements of Shareholders' Equity     HTML    110K 
21: R9          Summary of Significant Accounting Policies          HTML    104K 
22: R10         Acquisitions                                        HTML     74K 
23: R11         Property and Equipment, Net and Software            HTML     61K 
                Development Costs, Net                                           
24: R12         Goodwill and Other Intangible Assets                HTML     88K 
25: R13         Accrued Liabilities                                 HTML     39K 
26: R14         Debt                                                HTML     89K 
27: R15         Financial Instruments                               HTML     57K 
28: R16         Other Comprehensive Loss                            HTML     54K 
29: R17         Fair Value Measurements                             HTML     73K 
30: R18         Income Tax                                          HTML     98K 
31: R19         Shareholders? Equity                                HTML     57K 
32: R20         Share-Based Compensation                            HTML     91K 
33: R21         Earnings Per Share                                  HTML     55K 
34: R22         Leases                                              HTML    104K 
35: R23         Employee Benefit Plans                              HTML     35K 
36: R24         Commitments and Contingencies                       HTML     43K 
37: R25         Segment and Related Information                     HTML    143K 
38: R26         Disaggregation of Revenue                           HTML    125K 
39: R27         Deferred Revenue and Performance Obligations        HTML    126K 
40: R28         Deferred Commissions                                HTML    125K 
41: R29         Subsequent Events                                   HTML     34K 
42: R30         Summary of Significant Accounting Policies          HTML    145K 
                (Policies)                                                       
43: R31         Summary of Significant Accounting Policies          HTML     41K 
                (Tables)                                                         
44: R32         Acquisitions (Tables)                               HTML     61K 
45: R33         Property and Equipment, Net and Software            HTML     68K 
                Development Costs, Net (Tables)                                  
46: R34         Goodwill and Other Intangible Assets (Tables)       HTML    103K 
47: R35         Accrued Liabilities (Tables)                        HTML     39K 
48: R36         Debt (Tables)                                       HTML     70K 
49: R37         Financial Instruments (Tables)                      HTML     55K 
50: R38         Other Comprehensive Loss (Tables)                   HTML     53K 
51: R39         Fair Value Measurements (Tables)                    HTML     66K 
52: R40         Income Tax (Tables)                                 HTML     97K 
53: R41         Shareholders? Equity (Tables)                       HTML     52K 
54: R42         Share-Based Compensation (Tables)                   HTML     90K 
55: R43         Earnings Per Share (Tables)                         HTML     52K 
56: R44         Leases (Tables)                                     HTML     80K 
57: R45         Commitments and Contingencies (Tables)              HTML     39K 
58: R46         Segment and Related Information (Tables)            HTML    135K 
59: R47         Disaggregation of Revenue (Tables)                  HTML    108K 
60: R48         Deferred Revenue and Performance Obligations        HTML     44K 
                (Tables)                                                         
61: R49         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML    119K 
                Additional Information (Details)                                 
62: R50         SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES -        HTML     40K 
                Allowances for credit loss rollforward (Details)                 
63: R51         ACQUISITIONS - Additional Information (Details)     HTML    131K 
64: R52         ACQUISITIONS - Pro-forma Information (Details)      HTML     43K 
65: R53         ACQUISITIONS - Assets and Liabilities Acquired      HTML     76K 
                (Details)                                                        
66: R54         PROPERTY AND EQUIPMENT, NET AND SOFTWARE            HTML     60K 
                DEVELOPMENT COSTS, NET - Summary of Property and                 
                Equipment, Net (Details)                                         
67: R55         PROPERTY AND EQUIPMENT, NET AND SOFTWARE            HTML     43K 
                DEVELOPMENT COSTS, NET - Additional Information                  
                (Details)                                                        
68: R56         PROPERTY AND EQUIPMENT, NET AND SOFTWARE            HTML     46K 
                DEVELOPMENT COSTS, NET - Summary of Software                     
                Development Costs, Net (Details)                                 
69: R57         PROPERTY AND EQUIPMENT, NET AND SOFTWARE            HTML     52K 
                DEVELOPMENT COSTS, NET - Summary of Estimated                    
                Annual Amortization Expense (Details)                            
70: R58         GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of   HTML     68K 
                Changes in Carrying Amount of Goodwill (Details)                 
71: R59         GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of   HTML     49K 
                Other Intangible Assets and Related Accumulated                  
                Amortization (Details)                                           
72: R60         GOODWILL AND OTHER INTANGIBLE ASSETS - Additional   HTML     35K 
                Information (Details)                                            
73: R61         GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of   HTML     56K 
                Allocation of Acquisition Intangible Assets                      
                (Details)                                                        
74: R62         GOODWILL AND OTHER INTANGIBLE ASSETS - Summary of   HTML     48K 
                Estimated Annual Amortization Expense (Details)                  
75: R63         Accrued Liabilities (Details)                       HTML     38K 
76: R64         DEBT - Total Outstanding Borrowings (Details)       HTML     66K 
77: R65         DEBT - Additional Information (Details)             HTML    149K 
78: R66         DEBT - Interest Expense Recognized (Details)        HTML     54K 
79: R67         DEBT - Annual Maturities (Details)                  HTML     51K 
80: R68         FINANCIAL INSTRUMENTS - Financial Instruments       HTML     44K 
                (Details)                                                        
81: R69         FINANCIAL INSTRUMENTS - Narrative (Details)         HTML     56K 
82: R70         FINANCIAL INSTRUMENTS - Available-for-sale          HTML     42K 
                Investments (Details)                                            
83: R71         FINANCIAL INSTRUMENTS - Net Realized Gains          HTML     37K 
                (Losses) on Sales of Our Financial Instruments                   
                (Details)                                                        
84: R72         Other Comprehensive Loss (Details)                  HTML     64K 
85: R73         FAIR VALUE MEASUREMENTS - Schedule of Fair Value,   HTML     70K 
                Assets and Liabilities Measured on Recurring Basis               
                (Details)                                                        
86: R74         FAIR VALUE MEASUREMENTS - Additional Information    HTML     41K 
                (Details)                                                        
87: R75         FAIR VALUE MEASUREMENTS - Schedule of Fair Value,   HTML     56K 
                by Balance Sheet Grouping (Details)                              
88: R76         INCOME TAX - Income Tax Provision (Benefit) on      HTML     48K 
                Income From Operations (Details)                                 
89: R77         INCOME TAX - Reconciliation of U.S. Statutory       HTML     54K 
                Income Tax Rate to Effective Income Tax Rate                     
                (Details)                                                        
90: R78         INCOME TAX - Schedule of Deferred Tax Assets and    HTML     65K 
                Liabilities (Details)                                            
91: R79         INCOME TAX - Additional Information (Details)       HTML     52K 
92: R80         INCOME TAX - Increases Decreases In Material to     HTML     46K 
                Financial Condition (Details)                                    
93: R81         SHAREHOLDERS? EQUITY - Summary of Activities in     HTML     59K 
                Common Stock (Details)                                           
94: R82         SHAREHOLDERS? EQUITY - Additional Information       HTML     35K 
                (Details)                                                        
95: R83         SHARE-BASED COMPENSATION - Additional Information   HTML     81K 
                (Details)                                                        
96: R84         SHARE-BASED COMPENSATION - Summary of Weighted      HTML     43K 
                Average Assumptions Used for Options Granted                     
                (Details)                                                        
97: R85         SHARE-BASED COMPENSATION - RSU and PSU Activity     HTML     60K 
                (Details)                                                        
98: R86         SHARE-BASED COMPENSATION - Stock Option Activity    HTML     69K 
                (Details)                                                        
99: R87         SHARE-BASED COMPENSATION - Other Information        HTML     37K 
                Pertaining to Option Activity (Details)                          
100: R88         SHARE-BASED COMPENSATION - Summary of Share-Based   HTML     46K  
                Compensation Expense Related to Share-Based Awards               
                (Details)                                                        
101: R89         EARNINGS PER SHARE - Computation of Basic Earnings  HTML     72K  
                and Diluted Earnings Per Share Data (Details)                    
102: R90         EARNINGS PER SHARE - Additional Information         HTML     39K  
                (Details)                                                        
103: R91         LEASES - Additional Information (Details)           HTML     47K  
104: R92         LEASES - Schedule of lease cost (Details)           HTML     41K  
105: R93         LEASES - Schedule of other information related to   HTML     41K  
                leases (Details)                                                 
106: R94         LEASES - Maturity of lease liabilities (Details)    HTML     51K  
107: R95         LEASES - Schedule of future minimum operating       HTML     47K  
                rental income (Details)                                          
108: R96         Employee Benefit Plans (Details)                    HTML     40K  
109: R97         Commitments and Contingencies (Details)             HTML     40K  
110: R98         Commitments and Contingencies - Future Minimum      HTML     46K  
                Payments Related To Purchase Commitments (Details)               
111: R99         SEGMENT AND RELATED INFORMATION - Additional        HTML     42K  
                Information (Details)                                            
112: R100        SEGMENT AND RELATED INFORMATION - Schedule of       HTML    110K  
                Segment Revenues and Operations (Details)                        
113: R101        SEGMENT AND RELATED INFORMATION - Reconciliation    HTML     54K  
                of Operating Income from Segments to Consolidated                
                (Details)                                                        
114: R102        Disaggregation of Revenue (Details)                 HTML    112K  
115: R103        Disaggregation of Revenue - Additional Information  HTML     47K  
                (Details)                                                        
116: R104        DEFERRED REVENUE AND PERFORMANCE OBLIGATIONS -      HTML     50K  
                Deferred Revenue (Details)                                       
117: R105        DEFERRED REVENUE AND PERFORMANCE OBLIGATIONS -      HTML     42K  
                Additional Information (Details)                                 
118: R106        Deferred Commissions (Details)                      HTML     44K  
121: XML         IDEA XML File -- Filing Summary                      XML    228K  
119: XML         XBRL Instance -- tyl-20221231_htm                    XML   3.73M  
120: EXCEL       IDEA Workbook of Financial Reports                  XLSX    248K  
 9: EX-101.CAL  XBRL Calculations -- tyl-20221231_cal                XML    328K 
10: EX-101.DEF  XBRL Definitions -- tyl-20221231_def                 XML    929K 
11: EX-101.LAB  XBRL Labels -- tyl-20221231_lab                      XML   2.32M 
12: EX-101.PRE  XBRL Presentations -- tyl-20221231_pre               XML   1.52M 
 8: EX-101.SCH  XBRL Schema -- tyl-20221231                          XSD    228K 
122: JSON        XBRL Instance as JSON Data -- MetaLinks              604±   956K  
123: ZIP         XBRL Zipped Folder -- 0000860731-23-000009-xbrl      Zip   1.00M  


‘EX-31.2’   —   Certification — §302 – SOA’02


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Exhibit 31.2

CERTIFICATIONS
I, Brian K. Miller, certify that:

1.I have reviewed this annual report on Form 10-K of Tyler Technologies, Inc.;

2.     Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3.    Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;

4.     The registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over our financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for Tyler and have:
    
a.Designed such disclosure controls and procedures or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its divisions, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b.Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c.Evaluated the effectiveness of the registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d.Disclosed in this report any change in the registrant’s internal control over financial reporting that occurred during the registrant’s most recent fiscal quarter (The registrant’s fourth quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant’s internal control over financial reporting; and

5.    The registrant’s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent function):

a.All significant deficiencies and material weaknesses in the design or operation of internal controls over financial reporting which are reasonably likely to adversely affect the registrant’s ability to record, process, summarize and report financial information; and

b.Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal controls over financial reporting. 
 
Date: February 22, 2023 By:/s/ Brian K. Miller
   Brian K. Miller
Executive Vice President and Chief Financial Officer


Dates Referenced Herein

This ‘10-K’ Filing    Date    Other Filings
Filed on:2/22/23None on these Dates
For Period end:12/31/22
 List all Filings 


4 Subsequent Filings that Reference this Filing

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/21/24  Tyler Technologies Inc.           10-K       12/31/23  125:13M
 9/18/23  SEC                               UPLOAD10/17/23    2:39K  Tyler Technologies Inc.
 8/31/23  SEC                               UPLOAD10/17/23    2:48K  Tyler Technologies Inc.
 4/26/23  Tyler Technologies Inc.           10-Q        3/31/23   80:7.3M


10 Previous Filings that this Filing References

  As Of               Filer                 Filing    For·On·As Docs:Size             Issuer                      Filing Agent

 2/07/22  Tyler Technologies Inc.           8-K:5       2/07/22   11:11M
 4/21/21  Tyler Technologies Inc.           8-K:1,2,7,9 4/21/21   16:53M
 3/09/21  Tyler Technologies Inc.           8-K:1,2,3,7 3/09/21   13:1.2M
 2/10/21  Tyler Technologies Inc.           8-K:1,7,9   2/10/21   15:34M
 2/20/19  Tyler Technologies Inc.           10-K       12/31/18   97:12M
 3/28/18  Tyler Technologies Inc.           DEF 14A     3/28/18    1:1.4M
 3/09/18  Tyler Technologies Inc.           8-K:5,9     3/09/18    4:224K
 2/20/13  Tyler Technologies Inc.           10-K       12/31/12   88:11M                                    Donnelley … Solutions/FA
 6/25/12  Tyler Technologies Inc.           S-8         6/25/12    4:52K                                    Donnelley … Solutions/FA
 3/21/01  Tyler Technologies Inc.           10-K405    12/31/00    5:225K                                   RR Donnelley
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Filing Submission 0000860731-23-000009   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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