Selected Balance Sheet Accounts (Tables)

9 Months Ended

Sep. 30, 2013

Selected Balance Sheet Accounts [Abstract]

Property and equipment

Property and Equipment.  Property and equipment consists of the following:

	September 30, 2013			December 31, 2012
	(inthousands)
Computer software and hardware and capitalized internal use software	$	11,898		$	11,729
Furniture and equipment		1,253			1,252
Leasehold improvements		924			892
		14,075			13,873
Less – Accumulated depreciation and amortization		(12,398	)		(12,280	)
Property and equipment, net	$	1,677		$	1,593

Intangible assets amortized over the estimated useful lives

AUTOBYTEL INC.

NOTES TO UNAUDITED CONSOLIDATED CONDENSED FINANCIAL STATEMENTS – (continued)

Amortization expense for the remainder of the year and for the next four years

Amortization expense for the remainder of the year and for the next four years is as follows:

Year	Amortization Expense
	(inthousands)
2013	$	71
2014		284
2015		208
2016		3
2017		-
	$	566

Accrued expenses and other current liabilities

Accrued Expenses and Other Current Liabilities.  Accrued expenses and other current liabilities consisted of the following:

	September 30, 2013		December 31, 2012
	(in thousands)
Compensation and related costs	$	2,603	$	2,006
Professional fees and other accrued expenses		3,017		2,847
Amounts due to customers		181		149
Other current liabilities		266		375
Total accrued expenses and other current liabilities	$	6,067	$	5,377