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Intangible and Other Assets | 12 Months Ended
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Dec. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
Intangible and Other Assets | 6. INTANGIBLE AND OTHER ASSETS Intangible Assets The Company has intangible assets not subject to amortization, which include certain costs to obtain or defend regulatory authorizations. These costs primarily include efforts related to the enhancement of the Company's licensed MSS spectrum to provide terrestrial wireless services as well as costs with international regulatory agencies to obtain similar terrestrial authorizations outside of the United States. The Company also has intangible assets subject to amortization, which primarily include developed technology and definite lived MSS licenses. The gross carrying amount and accumulated amortization of the Company's intangible assets consist of the following (in thousands):
| December 31, 2023 |  | December 31, 2022
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount |  | Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Intangible Assets Not Subject to Amortization | $ | 16,929 |  |  | $ | — |  |  | $ | 16,929 |  |  | $ | 16,803 |  |  | $ | — |  |  | $ | 16,803 |
Intangible Assets Subject to Amortization: |  |  |  |  |  |  |  |  |  |  |
Developed technology | $ | 12,170 |  |  | $ | (8,235) |  |  | $ | 3,935 |  |  | $ | 9,113 |  |  | $ | (7,292) |  |  | $ | 1,821 |
Regulatory authorizations | 5,370 |  |  | (1,850) |  |  | 3,520 |  |  | 3,722 |  |  | (1,316) |  |  | 2,406 |
Intellectual property assets in progress | 25,980 |  |  | — |  |  | 25,980 |  |  | — |  |  | — |  |  | — |
Other intangible assets in progress | 10,289 |  |  | — |  |  | 10,289 |  |  | 9,377 |  |  | — |  |  | 9,377 |
| $ | 53,809 |  |  | $ | (10,085) |  |  | $ | 43,724 |  |  | $ | 22,212 |  |  | $ | (8,608) |  |  | $ | 13,604 |
Total | $ | 70,738 |  |  | $ | (10,085) |  |  | $ | 60,653 |  |  | $ | 39,015 |  |  | $ | (8,608) |  |  | $ | 30,407 |
During 2023, intellectual property assets in progress were assumed in the License Agreement (discussed further in Note 2: License Agreement). As of December 31, 2023, these assets were still in the development phase and will be amortized over their useful lives once placed into service. For the year ended December 31, 2023, the Company recorded amortization expense on these intangible assets of $1.4 million. Amortization expense is recorded in operating expenses in the Company’s consolidated statements of operations. Excluding the effects of any acquisitions, dispositions or write-downs subsequent to December 31, 2023, total estimated annual amortization of intangible assets is as follows (in thousands):
2024 | $ | 1,575 |
2025 | 1,254 |
2026 | 1,225 |
2027 | 1,161 |
2028 | 646 |
Thereafter | 1,594 |
Total | $ | 7,455 |
Goodwill As of December 31, 2023, the carrying amount of goodwill was $30.6 million and is associated with the Company's only operating segment, its MSS business. Goodwill is deductible for tax purposes. This goodwill was recorded during 2023 in connection with the License Agreement (refer to Note 2: License Agreement for further discussion) and represented the excess of the purchase price of the net identifiable assets acquired. At the transaction date, the goodwill was attributable to the workforce of the acquired entity and significant synergies. There were no material changes to the value of goodwill between the initial purchase date, August 29, 2023, and December 31, 2023. The Company's annual goodwill impairment test was completed on November 30, 2023 and the qualitative assessment indicated that it was more likely-than-not that the estimated fair value of the reporting unit exceeded the carrying value of goodwill. Other Assets Other assets consist of the following (in thousands):
| December 31,
| 2023 |  | 2022
Costs to obtain and fulfill a contract (Note 1) | $ | 6,886 |  |  | $ | 1,770 |
Long-term accounts receivable | 5,094 |  |  | — |
International tax receivables (Note 13) | 2,791 |  |  | 3,552 |
Embedded derivative assets within the 2023 Funding Agreement (Note 8) | 1,295 |  |  | — |
Other long-term assets | 3,703 |  |  | 2,696 |
Total other assets | $ | 19,769 |  |  | $ | 8,018 |
Long-term accounts receivable represents an unconditional right to consideration for equipment delivered to one customer that will be billed over the next five years; the long-term portion represents the amount that will be billed beyond the next twelve months. Other long-term assets include primarily ERP implementation costs, recoverable tariffs and other long-term deposits.

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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/disclosureRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350-30/tableOfContent + Details
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