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Consolidated Financial Statement Components | 9 Months Ended
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Sep. 30, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Consolidated Financial Statement Components | CONSOLIDATED FINANCIAL STATEMENT COMPONENTS Depreciation, Amortization and Accretion Depreciation, amortization and accretion expenses consisted of the following for the periods stated:
| For the Three Months Ended September 30, |  | For the Nine Months Ended September 30,
(Dollars in thousands) | 2021 |  | 2020 |  | 2021 |  | 2020
Depreciation |  |  |  |  |  |  |
Leasehold improvements | $ | 18 |  |  | $ | 13 |  |  | $ | 52 |  |  | $ | 43 |
Asset retirement costs | (22) |  |  | (161) |  |  | (66) |  |  | (482) |
Paging and computer equipment | 871 |  |  | 1,237 |  |  | 2,923 |  |  | 4,110 |
Furniture, fixtures and vehicles | 65 |  |  | 81 |  |  | 185 |  |  | 232 |
Total depreciation | 932 |  |  | 1,170 |  |  | 3,094 |  |  | 3,903 |
Amortization |  |  |  |  |  |  |
Intangible assets | — |  |  | 625 |  |  | 417 |  |  | 1,875 |
Capitalized software development costs | 1,482 |  |  | 422 |  |  | 3,779 |  |  | 422 |
Total amortization | 1,482 |  |  | 1,047 |  |  | 4,196 |  |  | 2,297 |
Accretion | 154 |  |  | 118 |  |  | 462 |  |  | 353 |
Total depreciation, amortization and accretion expense | $ | 2,568 |  |  | $ | 2,335 |  |  | $ | 7,752 |  |  | $ | 6,553 |
Accounts Receivable, Net Accounts receivable was recorded net of an allowance of $1.4 million and $1.7 million at September 30, 2021, and December 31, 2020, respectively. Accounts receivable, net includes $8.1 million and $7.0 million of unbilled receivables at September 30, 2021, and December 31, 2020, respectively. Unbilled receivables are defined as the Company's right to consideration in exchange for goods or services that we have transferred to the customer but have not yet billed for, generally as a result of contractual billing terms. Property and Equipment, Net Property and equipment, net consisted of the following as of the dates stated:
(Dollars in thousands) | Useful Life (In Years) |  | September 30, 2021 |  | December 31, 2020
Leasehold improvements | shorter of useful life or lease term |  | $ | 3,179 |  |  | $ | 3,628 |
Asset retirement costs | 1-5 |  | 3,717 |  |  | 3,717 |
Paging and computer equipment | 1-5 |  | 90,684 |  |  | 92,608 |
Furniture, fixtures and vehicles | 3-5 |  | 3,556 |  |  | 3,517 |
Total property and equipment |  |  | 101,136 |  |  | 103,470 |
Accumulated depreciation |  |  | (93,302) |  |  | (95,655) |
Total property and equipment, net |  |  | $ | 7,834 |  |  | $ | 7,815 |
Capitalized Software Development Capitalized software development costs at September 30, 2021, primarily consisted of costs related to the development of Spok Go and additions to its existing functionality. These costs are generally amortized on a straight-line basis over the estimated useful life of the asset, typically three years. The net consolidated balance of capitalized software development consisted of the following at September 30, 2021:
(Dollars in thousands) |  | Useful Life (In Years) |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Balance
Capitalized software development |  | 3 |  | $ | 19,491 |  |  | $ | (4,853) |  |  | $ | 14,638 |
For the three and nine months ended September 30, 2021, capitalized software development costs were $2.6 million and $8.2 million, respectively. For the three and nine months ended September 30, 2020, capitalized software development costs were $2.9 million and $8.2 million, respectively.

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -URI http://asc.fasb.org/topic&trid=2122208 + Details
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