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INTERNALLY-DEVELOPED SOFTWARE, NET
9 Months Ended
Sep. 30, 2022
Research and Development [Abstract]  
INTERNALLY-DEVELOPED SOFTWARE, NET INTERNALLY-DEVELOPED SOFTWARE, NET
Internally developed software, net consisted of the following:
September 30, 2022December 31, 2021
(restated)
Internally-developed software$14,655 $9,667 
Software-in-development5,813 4,853 
Less: Accumulated amortization(6,195)(3,515)
Total internally-developed software, net$14,273 $11,005 
During the three and nine months ended September 30, 2022, the Company capitalized $0.9 million and $5.9 million, respectively, in internally-developed software and $3.2 million and $6.6 million for the three and nine months ended September 30, 2021, respectively. Capitalized costs associated with software-in-development are not amortized into amortization expense until the related assets are put into service.
Total amortization expense related to internally-developed software for the three and nine months ended September 30, 2022 was $1.0 million and $2.7 million, respectively. Total amortization expense related to internally-developed software for the three and nine months ended September 30, 2021 was $0.6 million and $1.6 million, respectively.
Impairment expense was zero and $0.4 million for the three and nine months ended September 30, 2022, which is included in general and administrative expense on the Condensed Consolidated Statement of Operations and Comprehensive Loss. Impairment expense was zero and zero for the three and nine months ended September 30, 2021, which is included in amortization expense on the Condensed Consolidated Statement of Operations and Comprehensive Loss.