XML 32 R12.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Identifiable Intangible Assets and Goodwill | 6 Months Ended
--- | ---
Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract] |
Identifiable Intangible Assets and Goodwill | Identifiable Intangible Assets and Goodwill Identifiable intangible assets represent intangible assets acquired by the Company in connection with its acquisition of Brink Software Inc. in 2014 ("Brink Acquisition") and software development costs. The Company capitalizes certain software development costs for software used in its Restaurant/Retail reporting segment. Software development costs incurred prior to establishing technological feasibility are charged to operations and included in research and development costs. The technological feasibility of a software product is established when the Company has completed all planning, designing, coding, and testing activities that are necessary to establish that the product meets its design specifications, including functionality, features, and technical performance requirements. Software development costs incurred after establishing technological feasibility for software sold as a perpetual license, as defined within ASC 985-20 (Software – Costs of Software to be sold, Leased, or Marketed) are capitalized and amortized on a product-by-product basis when the product is available for general release to customers. Software development is also capitalized in accordance with ASC 350-40, “Intangibles - Goodwill and Other - Internal - Use Software,” and is amortized over the expected benefit period, which generally ranges from three to seven years. Software development costs capitalized within continuing operations during the three and six months ended June 30, 2018 were $1.1 million and $2.1 million, respectively. Software development costs capitalized within continuing operations during the three and six months ended June 30, 2017 were $1.1 million and $2.1 million, respectively. Annual amortization, charged to cost of sales is computed using the greater of (a) the straight-line method over the remaining estimated economic life of the product, generally three to seven years or (b) the ratio that current gross revenues for the product bear to the total of current and anticipated future gross revenues for the product. Amortization of capitalized software development costs from continuing operations for the three and six months ended June 30, 2018 were $0.9 million and $1.7 million, respectively. Amortization of capitalized software development costs from continuing operations for the three and six months ended June 30, 2017 were $0.4 million and $0.7 million, respectively. Amortization of intangible assets acquired in the Brink Acquisition amounted to $0.2 million and $0.5 million for the three and six months ended June 30, 2018, respectively. Amortization of intangible assets acquired in the Brink Acquisition amounted to $0.2 million and $0.5 million for each of the three and six months ended June 30, 2017, respectively. The components of identifiable intangible assets, excluding discontinued operations, are (in thousands):
| June 30, 2018 |  | December 31, 2017 |  | Estimated Useful Life
Acquired and internally developed software costs | $ | 21,768 |  |  | $ | 19,670 |  |  | 3 - 7 years
Customer relationships | 160 |  |  | 160 |  |  | 7 years
Non-competition agreements | 30 |  |  | 30 |  |  | 1 year
| 21,958 |  |  | 19,860 |  |  |
Less accumulated amortization | (9,854 | ) |  | (8,190 | ) |  |
| $ | 12,104 |  |  | $ | 11,670 |  |  |
Trademarks, trade names (non-amortizable) | 400 |  |  | 400 |  |  | N/A
| $ | 12,504 |  |  | $ | 12,070 |  |  |
The expected future amortization of intangible assets, assuming straight-line amortization of capitalized software development costs and acquisition related intangibles, is as follows (in thousands):
2018 | $ | 1,769 |
2019 | 3,140 |
2020 | 2,640 |
2021 | 1,927 |
2022 | 534 |
Thereafter | 2,094 |
Total | $ | 12,104 |
The Company tests goodwill for impairment on an annual basis, or more often if events or circumstances indicate that there may be impairment. The Company operates in two reportable business segments, Restaurant/Retail and Government. Goodwill impairment testing is performed at the reporting unit level. Goodwill is assigned to a specific reporting unit at the date the goodwill is initially recorded. Once goodwill has been assigned to a specific reporting unit, it no longer retains its association with a particular acquisition, and all of the activities within a reporting unit, whether acquired or organically grown, are available to support the value of the goodwill. The amount of goodwill carried by the Restaurant/Retail and Government reporting units is $10.3 million and $0.8 million, respectively, at June 30, 2018 and December 31, 2017.

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration