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5. Accounting for Software Costs
12 Months Ended
Dec. 31, 2016
Notes to Financial Statements  
5. Accounting for Software Costs

The Company accounts for the costs of software within its products whereby certain software costs incurred subsequent to the establishment of technological feasibility are capitalized and amortized over the estimated lives of the related products. The Company determines technological feasibility to be established upon the internal release of a detailed program design as specified by ASC Topic 985-20. Upon the general release of the product to customers, development costs for that product are amortized over periods not exceeding five years, based on current and future revenue of the product. Net capitalized software costs totaled $176 and $370 as of December 31, 2016 and 2015, respectively. For the years ended December 31, 2016 and 2015, the Company’s amortization expense for capitalized software was approximately $194 and $383, respectively.