3.	GOODWILL AND OTHER INTANGIBLE ASSETS

Our goodwill and other intangible assets consist of the following (in thousands):

	December 31,		March 31,
	2013
Goodwill	$	29,570	$	28,660
Customer relationships		3,690		2,897
Capitalized software development		1,754		1,407
	$	35,014	$	32,964

Goodwill represents the premium paid over the fair value of the net tangible and intangible assets we have acquired in business combinations. As of December 31, 2013, goodwill attributed to our technology and software document management reporting units was $28.5 million and $1.1 million, respectively. Goodwill attributed to our technology reporting unit increased by $0.9 million due to the acquisition of AdviStor, Inc. in November, 2013. See Note 14, "Business Combinations," for additional information.

The gross carrying amount and accumulated amortization of customer relationships were $8.0 million and $4.3 million, respectively, as of December 31, 2013, and $6.5 million and $3.6 million, respectively, as of March 31, 2013. The gross carrying amount and accumulated amortization of capitalized software development costs were $2.6 million and $0.8 million, respectively, as of December 31, 2013, and $1.8 million and $0.4 million, respectively, as of March 31, 2013. Customer relationships and capitalized software development costs are amortized over their estimated useful live, which is generally between 3 to 5 years.

We analyzed the goodwill in accordance with the provisions of Codification Topic Intangibles – Goodwill and Other, and concluded that the fair value of technology and software document management reporting units, more likely than not, exceed their respective carrying amounts as of October 1, 2013.