Capitalized Software Development Costs

12 Months Ended

Dec. 31, 2015

Research and Development [Abstract]

Capitalized Software Development Costs

3. Capitalized Software Development Costs

Capitalized software development costs as of December 31, 2015 and 2014 consisted of the following:

	2015			2014
Software development costs	$	518,800		$	1,135,900
Accumulated amortization		(498,000	)		(727,200	)
	$	20,800		$	408,700

During 2015 and 2014, we capitalized $12,000 and $16,500, respectively, of software development costs associated with hopTo. Such costs were the cost of licenses to third party software used by hopTo.

Amortization of capitalized software development costs is a component of costs of revenue. Capitalized software development costs amortization aggregated $217,500 and $227,200 during the years ended December 31, 2015 and 2014, respectively.

During 2015, we determined that an impairment of $182,400 existed with certain capitalized software development costs associated with our hopTo consumer product and recognized that cost as part of cost of revenue.