XML 24 R14.htm IDEA: XBRL DOCUMENT v3.23.3

External-Use Software Development Costs

9 Months Ended

Sep. 30, 2023

Research and Development [Abstract]

External-Use Software Development Costs

External-Use Software Development Costs

The carrying amounts of external-use software development costs as of September 30, 2023 and December 31, 2022 were as follows:

			September 30, 2023						December 31, 2022
			(In thousands)
Gross carrying amount			$	236,024					$	225,004
Accumulated amortization			(166,152)						(144,244)
External-use software development costs, net (1)			$	69,872					$	80,760

_________________________________________________

(1)     Included in other long-term assets in the Condensed Consolidated Balance Sheets.

The Company recorded $7.1 million and $7.3 million to cost of revenues for amortization of external-use software development costs for the three months ended September 30, 2023 and 2022, respectively, and $21.9 million and $21.5 million for the nine months ended September 30, 2023 and 2022, respectively.

The estimated future amortization expenses for external-use software development costs were as follows:

			September 30, 2023
			(In thousands)
Remaining three months of 2023			$	6,787
2024			24,747
2025			17,608
2026			12,069
2027			6,114
Thereafter			2,547
Total			$	69,872

X

- References

No definition available.

+ Details

Name:	us-gaap_ResearchAndDevelopmentAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- 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 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

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Topic 985
-SubTopic 730
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org//985-730/tableOfContent

+ Details

Name:	us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	dtr-types:textBlockItemType
Balance Type:	na
Period Type:	duration