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RESEARCH, DEVELOPMENT AND SOFTWARE COSTS - Note 5
9 Months Ended
Dec. 31, 2015
Research and Development [Abstract]  
RESEARCH, DEVELOPMENT AND SOFTWARE COSTS - Note 5

5. RESEARCH, DEVELOPMENT AND SOFTWARE COSTS

In the first nine months of fiscal 2016, the Company expensed all research and development costs in accordance with ASC 985-20, Costs of Software to be Sold, Leased or Marketed (ASC 985-20). At December 31, 2015 and March 31, 2015, total capitalized software development costs in accordance with ASC 985-20 included in other long-term assets were approximately $0 and $1.0 million, respectively, and accumulated amortization costs related to capitalized software were approximately $0 and $0.5 million, respectively.

The Company accounts for computer software developed or obtained for internal use in accordance with ASC 350-40, Internal Use Software (ASC 350-40). In the first nine months of fiscal 2016, the Company capitalized $1.3 million of software development costs in accordance with ASC 350-40, of which $1.1 million have been classified as other long-term assets and $0.2 million have classified as property and equipment. At December 31, 2015, the Company had capitalized $2.8 million of software development costs in accordance with ASC 350-40, of which $1.8 million have been classified as other long-term assets, and $1.0 million have been classified as property and equipment. As of March 31, 2015, the Company capitalized $1.5 million in accordance with ASC 350-40, of which $0.8 million has been classified as property and equipment and $0.7 million has been classified as other long-term assets. In the first nine months of fiscal 2015 and as of December 31, 2014, the Company capitalized $1.1 million in accordance with ASC 350-40, of which $0.6 million is classified as property and equipment and $0.5 million is classified as other long-term assets. At December 31, 2015 and March 31, 2015, accumulated amortization costs related to capitalized software were approximately $0.1 million and $0, respectively.