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CAPITALIZED SOFTWARE

9 Months Ended

Sep. 30, 2025

CAPITALIZED SOFTWARE

CAPITALIZED SOFTWARE

6.    CAPITALIZED SOFTWARE

Capitalized software includes acquired software and direct labor and related expenses for software developed for sale for new products and enhancements to existing products.

The major components of capitalized software are as follows:

​

​	​	​	​	​	​
​	As of September 30,		​	As of December 31,
​	2025		​	2024
​	(unaudited)		​	​	​
Capitalized software	$	156,755	​	$	140,562
Less accumulated amortization		(121,600)	​		(105,175)
Capitalized software, net of accumulated depreciation		35,155	​		35,387
In-process capitalized software		762	​		963
Capitalized software, net	$	35,917	​	$	36,350

​

Software development costs capitalized for the three months ended September 30, 2025 and 2024 were $5,879 and $5,260, respectively, and $16,444 and $16,357 for the nine months ended September 30, 2025 and 2024, respectively.

Capitalized software amortization expense, including amortization of acquired technology, was $5,621 and $6,236 for the three months ended September 30, 2025 and 2024, respectively, and $16,877 and $18,264 for the nine months ended September 30, 2025 and 2024, respectively, and is included in cost of revenues, software subscriptions in the condensed consolidated statements of comprehensive income.

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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 985
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/985-20/tableOfContent

Reference 2: 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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