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Software and Other Intangible Assets | 9 Months Ended
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Sep. 30, 2011
Software and Other Intangible Assets | 6. Software and Other Intangible Assets At September 30, 2011, software net book value totaling $24.0 million, net of $51.8 million of accumulated amortization, includes the net book value of software marketed for external sale of $11.4 million. The remaining software net book value of $12.6 million is comprised of various software that has been acquired or developed for internal use. Quarterly amortization of software marketed for external sale is computed using the greater of the ratio of current revenues to total estimated revenues expected to be derived from the software or the straight-line method over an estimated useful life of three to six years. Software for resale amortization expense recorded in the three months ended September 30, 2011 and 2010 totaled $1.5 million. Software for resale amortization expense recorded in the nine months ended September 30, 2011 and 2010 totaled $4.8 million and $4.5 million, respectively. These software amortization expense amounts are reflected in cost of software license fees in the condensed consolidated statements of operations. Amortization of software for internal use of $2.1 million and $1.8 million for the three months ended September 30, 2011 and 2010, respectively, is included in depreciation and amortization in the condensed consolidated statements of operations. Amortization of software for internal use was $6.0 million and $5.4 million for the nine months ended September 30, 2011 and 2010, respectively. The carrying amount and accumulated amortization of the Company’s other intangible assets that were subject to amortization at each balance sheet date are as follows (in thousands):
|  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |  |  |  | September 30, |
|  | September 30, 2011 |  |  | December 31, 2010 |
|  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Balance |  |  | Gross Carrying Amount |  |  | Accumulated Amortization |  |  | Net Balance |
Customer relationships |  | $ | 40,516 |  |  | $ | (22,358 | ) |  | $ | 18,158 |  |  | $ | 36,393 |  |  | $ | (18,855 | ) |  | $ | 17,538 |
Purchased contracts |  |  | 10,772 |  |  |  | (9,924 | ) |  |  | 848 |  |  |  | 10,753 |  |  |  | (8,504 | ) |  |  | 2,249 |
Trademarks and tradenames |  |  | 1,329 |  |  |  | (560 | ) |  |  | 769 |  |  |  | 1,062 |  |  |  | (422 | ) |  |  | 640 |
Covenant not to compete |  |  | 80 |  |  |  | (72 | ) |  |  | 8 |  |  |  | 83 |  |  |  | (62 | ) |  |  | 21 |
|  | $ | 52,697 |  |  | $ | (32,914 | ) |  | $ | 19,783 |  |  | $ | 48,291 |  |  | $ | (27,843 | ) |  | $ | 20,448 |
Other intangible assets amortization expense for the three months ended September 30, 2011 and 2010 totaled $1.8 million and $1.6 million, respectively. Other intangible assets amortization expense for the nine months ended September 30, 2011 and 2010 totaled $5.1 million and $4.7 million, respectively. Based on capitalized software and other intangible assets at September 30, 2011, estimated amortization expense for future fiscal years is as follows (in thousands):
|  |  | September 30, |  |  |  | September 30, |
Fiscal Year Ending December 31, |  | Software Amortization |  |  | Other Intangible Assets Amortization |
Remainder of 2011 |  | $ | 3,522 |  |  | $ | 1,354 |
2012 |  |  | 11,452 |  |  |  | 5,402 |
2013 |  |  | 5,124 |  |  |  | 5,152 |
2014 |  |  | 2,929 |  |  |  | 3,370 |
2015 |  |  | 871 |  |  |  | 1,469 |
Thereafter |  |  | 108 |  |  |  | 3,036 |
Total |  | $ | 24,006 |  |  | $ | 19,783 |

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- Definition The entire disclosure for all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16373-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 44, 45, 46 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16265-109275 + Details
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