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Intangible and Other Non-Current Assets
 6 Months Ended
Jun. 30, 2024
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]  
Intangible and Other Non-Current Assets INTANGIBLE AND OTHER NON-CURRENT ASSETS
Intangible and other non-current assets are as follows (in thousands):
June 30, 2024December 31, 2023
Tradenames$28,713 $28,862 
Capitalized commissions on preneed contracts, net of accumulated amortization of $4,199 and $3,788, respectively
4,869 4,678 
Internal-use software, net of accumulated amortization of $612 and $444, respectively
4,057 2,422 
Prepaid agreements not-to-compete, net of accumulated amortization of $3,309 and $3,158, respectively
1,154 1,335 
Other306 380 
Intangible and other non-current assets, net $39,099 $37,677 
Tradenames
Our tradenames have indefinite lives and therefore are not amortized.
During the six months ended June 30, 2024, two of the funeral homes that we sold had a carrying value of tradenames of $0.2 million, which was included in the loss on sale and recorded in Net loss on divestitures, disposals and impairment charges on our Consolidated Statements of Operations.
Capitalized Commissions
We capitalize sales commissions and other direct selling costs related to preneed cemetery merchandise and services and preneed funeral trust contracts as these costs are incremental and recoverable costs of obtaining a contract with a customer. Our capitalized commissions on preneed contracts are amortized on a straight-line basis over the average maturity period of ten years for our preneed funeral trust contracts and eight years for our preneed cemetery merchandise and services contracts.
Amortization expense was $0.2 million for both the three months ended June 30, 2024, and 2023 and $0.4 million for both the six months ended June 30, 2024 and 2023.
Internal-use Software
Internal-use software is amortized on a straight-line basis typically over three to five years. Amortization expense was $0.1 million for both the three months ended June 30, 2024 and 2023, and $0.2 million and $0.1 million for the six months ended June 30, 2024 and 2023, respectively.
Prepaid Agreements
Prepaid agreements not-to-compete are amortized over the term of the respective agreements, generally ranging from one to ten years. Amortization expense was $0.1 million for both the three months ended June 30, 2024, and 2023 and $0.2 million and $0.3 million for the six months ended June 30, 2024 and 2023, respectively.
The aggregate amortization expense for our capitalized commissions, internal-use software and prepaid agreements as of June 30, 2024 is as follows (in thousands):
Capitalized CommissionsInternal-use SoftwarePrepaid Agreements
Years ending December 31,
Remainder of 2024$447 $220 $230 
2025847 864 390 
2026780 854 262 
2027715 849 142 
2028633 708 78 
Thereafter1,447 562 52 
Total amortization expense$4,869 $4,057 $1,154