Capitalized Software Costs

9 Months Ended

Sep. 30, 2017

Accounting Policies [Abstract]

Capitalized Software Costs

Capitalized Software Costs

The Company capitalizes certain costs incurred in connection with developing or obtaining internal-use software. All software development costs have been appropriately accounted for as required by ASC Topic 350-40 “Intangible – Goodwill and Other – Internal-Use Software”.Capitalized software costs are included in Property and Equipment on our condensed consolidated balance sheets and are amortized over three to four years. Software costs that do not meet capitalization criteria are expensed as incurred. For the three and nine months ended September 30, 2017, we capitalized $32,000 and $90,000, respectively, of internal-use software costs and we amortized $160,000 and $480,000, respectively, of these costs. For the three and nine months ended September 30, 2016, we capitalized $89,000 and $248,000, respectively, and we amortized $145,000 and $475,000, respectively, of these costs. During the three and nine months ended September 30, 2017, we recorded impairment losses of $232,000 related to capitalized software. During the three and nine months ended September 30, 2016, we recorded $0 and $25,000, respectively, of impairment losses related to capitalized software no longer in service.