Internal-Use Software and Website Development

6 Months Ended

Jun. 30, 2011

Internal-Use Software and Website Development [Abstract]

Internal-Use Software and Website Development

Note 5: Internal-Use Software and Website Development

     The Company includes in fixed assets the capitalized cost of internal-use software and website development, including software used to upgrade and enhance its website and processes supporting the Company’s business. Costs incurred in the planning stage and operating stage are expensed as incurred while costs incurred in the application development stage and infrastructure development stage are capitalized, assuming such costs are deemed to be recoverable.

     As of June 30, 2011 and December 31, 2010, our capitalized internal-use software and website development costs, net of accumulated amortization, were $245,000 and $465,000, respectively. For the three months ended June 30, 2011 and 2010, the Company recorded amortization of capitalized internal-use software and website development costs of $110,000 for each of these periods. For the six months ended June 30, 2011 and 2010, the Company recorded amortization of capitalized internal-use software and websites development costs of $220,000 for each of these periods.