Research and Development Costs	9 Months Ended
Sep. 30, 2015
Research and Development Costs	6. Research and Development Costs Research and development costs related to software development totaled $4.0 million and $14.7 million for the three and nine months ended September 30, 2015, respectively, and $4.7 million and $13.8 million for the three and nine months ended September 30, 2014, respectively. Research and development costs are included in “Selling, general and administrative expenses” on the Condensed Consolidated Statements of Comprehensive Income.

Research and Development Costs

9 Months Ended

Sep. 30, 2015

6. Research and Development Costs

Research and development costs related to software development totaled $4.0 million and $14.7 million for the three and nine months ended September 30, 2015, respectively, and $4.7 million and $13.8 million for the three and nine months ended September 30, 2014, respectively. Research and development costs are included in “Selling, general and administrative expenses” on the Condensed Consolidated Statements of Comprehensive Income.

- 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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