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Contract Acquisition Costs and Intangible Asset | 3 Months Ended
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Mar. 31, 2024
Contract Acquisition Costs and Intangible Asset |
Contract Acquisition Costs and Intangible Asset | 5. Contract Acquisition Costs and Intangible Asset Contract acquisition costs and intangible asset are summarized as follows: ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 31, 2024 |  | December 31, 2023
​ | ​ | Gross Carrying Amount | ​ | Accumulated Amortization | ​ | Net Carrying Amount | ​ | Gross Carrying Amount | ​ | Accumulated Amortization | ​ | Net Carrying Amount
Contract acquisition costs | ​ | $ | 12,980 | ​ | $ | (5,182) | ​ | $ | 7,798 | ​ | $ | 12,980 | ​ | $ | (5,058) | ​ | $ | 7,922
Intangible asset | ​ | $ | 5,620 | ​ | $ | (2,244) | ​ | $ | 3,376 | ​ | $ | 5,620 | ​ | $ | (2,190) | ​ | $ | 3,430
​ We are amortizing the value of the contract acquisition costs and intangible asset on a pro-rata basis based on the estimated total revenue or net profits to be recognized over the period from November 18, 2020 through December 2032, the termination date of the Promotion Agreement (see Note 2-Revenue Recognition for our accounting policies). Amortization of contract acquisition costs is recorded as a reduction of revenue, and amortization of the intangible asset is recorded as cost of revenue. We recorded amortization related to the contract acquisition costs of $0.1 million and $0.2 million for the three months ended March 31, 2024 and 2023, respectively. We recorded amortization related to the intangible asset of $0.1 million and $0.1 million for the three months ended March 31, 2024 and 2023, respectively. Annual amortization over the next five years is expected to immaterially fluctuate from the 2023 amounts, consistent with changes to net profits to be recognized pursuant to the Promotion Agreement over the period.

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- Definition The entire disclosure for contract acquisition costs and intangible asset. + References No definition available. + Details
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