Software Development Costs, net

3 Months Ended

Dec. 31, 2016

Research, Development, and Computer Software Disclosure [Text Block]

7.	Software Development Costs, net

Software development costs, net consisted of the following:

	December 31, 2016		September 24, 2016
Software development costs	$	68,939	$	67,289
Less: accumulated amortization		(30,585)		(30,329)
	$	38,354	$	36,960

As of December 31, 2016, we capitalized $4,971 of software development costs. Amounts above in the table include $2,384 and $1,797 of internal use software at December 31, 2016 and September 24, 2016, respectively.

The total amount of software costs amortized was $1,749 and $2,029 for the periods ended December 31, 2016 and 2015, respectively. The Company did not have any software costs written down to net realizable value in the periods ended December 31, 2016 and 2015, respectively. The weighted average amortization period was 3.2 years for the periods ended December 31, 2016 and September 24, 2016, respectively. The estimated software amortization expense for the year ending September 30, 2017 (nine months) is $7,439 and for the years ending September 30, 2018, 2019, 2020 and 2021 is $11,307, $8,935, $6750 and $3,923 per annum, respectively.

- Definition

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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