Capitalized Software Development Costs

12 Months Ended

Dec. 31, 2016

Research and Development [Abstract]

Capitalized Software Development Costs

4. Capitalized Software Development Costs

Capitalized software development costs as of December 31, 2016 and 2015 consisted of the following:

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

During 2016 and 2015, we capitalized $0 and $12,000, 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 $5,400 and $217,500 during the years ended December 31, 2016 and 2015, respectively.

During 2016 and 2015, we determined that an impairment of $15,500 and $182,400, respectively, existed with certain capitalized software development costs associated with our hopTo consumer product and recognized that cost as part of cost of revenue.