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Capitalized Software Development Costs

9 Months Ended

Sep. 30, 2023

Research and Development [Abstract]

Capitalized Software Development Costs

7. Capitalized Software Development Costs

Capitalized software development costs, exclusive of those recorded within property and equipment, consisted of the following:
 

		September 30, 2023				December 31, 2022
		(in thousands)
Gross capitalized software development costs		$	235,146			$	174,732
Accumulated amortization			(138,577	)			(110,942	)
Capitalized software development costs, net		$	96,569			$	63,790

These capitalized software development costs are associated with software developed for customer purchase. Capitalized software development costs recorded within property and equipment are associated with software developed for Company use.

Amortization of capitalized software development costs, exclusive of costs recorded within property and equipment, was $12.6 million for the three months ended September 30, 2023, $33.1 million for the nine months ended September 30, 2023, $8.5 million for three months ended September 30, 2022, and $23.1 million for the nine months ended September 30, 2022.

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- References

No definition available.

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- 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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 730
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147483041/730-20-50-1

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-Topic 985
-SubTopic 730
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//985-730/tableOfContent

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