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Capitalized Software Development Costs

9 Months Ended

Sep. 30, 2016

Research and Development [Abstract]

Capitalized Software Development Costs

11. Capitalized Software Development Costs

Capitalized software development costs consisted of the following:

		September 30, 2016				December 31, 2015
Software development costs		$	490,400			$	518,800
Accumulated amortization			(490,400	)			(498,000	)
			-			$	20,800

Amortization of capitalized software development costs is a component of costs of revenue. Capitalized software development costs amortization aggregated $200 and $5,300 during the three and nine-month periods ended September 30, 2016, respectively, and $54,400 and $162,400 during the three and nine-month periods ended September 30, 2015, respectively.

We did not record any capitalized software development costs during the three and nine-month period ended September 30, 2016. We recorded capitalized software development costs of $12,000 during the three and nine-month periods ended September 30, 2015, respectively.

During the three and nine month period ended September 30, 2016, we determined that an impairment of $0 and $15,500, respectively, existed with certain capitalized software development cost associated with hopTo Work which may not be monetized during the period in which these costs were scheduled to be amortized. These impairment costs are in addition to the amortization costs detailed above.

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

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