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Capitalized software, net
 9 Months Ended 12 Months Ended
Sep. 30, 2022
Dec. 31, 2021
Capitalized software, net
8. Capitalized software, net
Capitalized software, net is comprised of software licenses; the position and changes for the nine month period ended September 30, 2022, and 2021, are as follows:
 
Capitalized software
   
Cost
     
Amortization
(i)
     
Total
  
At December 31, 2020
   
$
43,193
 
   
$
(19,750
) 
   
$
23,443
 
Additions
      117,127        (33,963 )       83,164  
    
 
 
     
 
 
     
 
 
  
At March 31, 2021
   
$
160,320
 
   
$
(53,713
) 
   
$
106,607
 
    
 
 
     
 
 
     
 
 
  
Additions
      115,369        (20,100 )       95,269  
    
 
 
     
 
 
     
 
 
  
At June 30, 2021
   
$
275,689
 
   
$
(73,813
) 
   
$
201,876
 
    
 
 
     
 
 
     
 
 
  
Additions
      2,557,840        (11,772 )       2,546,068  
    
 
 
     
 
 
     
 
 
  
At September 30, 2021
   
$
2,833,529
 
   
$
(85,585
) 
   
$
2,747,944
 
    
 
 
     
 
 
     
 
 
  
At December 31, 2021
   
 
827,434
 
   
 
(127,681
) 
   
 
699,753
 
Legal entity separation-related adjustments
 (ii)
      (827,434 )       127,681        (699,753 ) 
    
 
 
     
 
 
     
 
 
  
At January 1, 2022 and September 30, 2022
   
$
—  
 
   
$
—  
 
   
$
—  
 
    
 
 
     
 
 
     
 
 
  
 
(i)
The amortization effect is recorded in
“General and administrative”
in the unaudited condensed combined consolidated statements of income.
 
(ii)
As a result of the change in the
carve-out
methodology from management approach to legal entity approach, the capitalized software balance presented on December 31, 2021, is no longer presented in this unaudited condensed combined consolidated financial statement. The costs associated with software licenses used by the UAM Business will be charged by ERJ to Eve as part of the MSA and SSA. Refer to Note 3 for further information on the change in the
carve-out
methodology.
Effective fiscal year 2022, the amortization of the intangible assets that are used by the ERJ’s teams to support Eve is being charged through the MSA and SSA.
 
7. Capitalized software, net
Capitalized software, net is comprised of software licenses; the position and changes for the years ended December 31, 2021 and 2020 are as follows:
Capitalized software
   
Cost
     
Amortization
(i)
     
Total
  
At December 31, 2019
   
$
26,699
 
   
$
(10,694
) 
   
$
16,005
 
Additions
      16,494        (9,056 )       7,438  
  
 
 
     
 
 
     
 
 
  
At December 31, 2020
   
$
43,193
 
   
$
(19,750
) 
   
$
23,443
 
Additions
      784,241        (107,931 )       676,310  
  
 
 
     
 
 
     
 
 
  
At December 31, 2021
   
$
827,434
 
   
$
(127,681
) 
   
$
699,753
 
  
 
 
     
 
 
     
 
 
  

(i)
The amortization effect is recorded in
“General
and
administrative”
in the combined statements of income.

For the existing Capitalized software, net balance as of December 31, 2021, Eve expects the amortization to
be
as follows:

    
2022
    
2023
    
2024
    
2025
    
2026
  
Amortization
      (147,473 )      (147,890 )      (138,795 )      (126,319 )      (122,472 )