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Capitalized Software Development Costs | 12 Months Ended
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Dec. 31, 2022
Capitalized Software Development Costs [Abstract] |
Capitalized Software Development Costs |
9. | CAPITALIZED SOFTWARE DEVELOPMENT COSTS
The Company’s capitalized software development costs are summarized as follows (in thousands):
|  | December 31, |
|  | 2022 |  |  | 2021 |
Gross carrying amount |  | $ | 100,431 |  |  | $ | 60,580 |
Accumulated amortization |  |  | (41,854 | ) |  |  | (33,518 | )
Net capitalized software costs |  | $ | 58,577 |  |  | $ | 27,062 |
Amortization of capitalized software was $10.9 million, $12.0 million, and $10.4 million for the years ended December 31, 2022, 2021, and 2020, respectively, and is recorded primarily in cost of revenue within the accompanying consolidated statements of operations and comprehensive loss. During 2022, 2021, and 2020, the Company recorded expense for certain software development costs of $0.3 million, $0.6 million, and $3.7 million, respectively, within research and development expense in the accompanying consolidated statements of operations and comprehensive loss, relating to development projects the Company decided to abandon prior to completion. The estimated amortization is comprised of (i) amortization of completed software and (ii) the expected amortization for software that is not yet complete based on its estimated economic lives and projected completion dates. The following table presents the remaining estimated amortization of capitalized software development costs as of December 31, 2022 (in thousands):
Years Ending December 31, |  |  |  |
2023 |  | $ | 17,847 |
2024 |  |  | 22,561 |
2025 |  |  | 13,432 |
2026 |  |  | 3,277 |
2027 |  |  | 1,239 |
Thereafter |  |  | 221 |
Total |  | $ | 58,577 |

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- Definition Capitalized software development costs. + References No definition available. + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 730 -URI https://asc.fasb.org/subtopic&trid=2197926 + Details
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