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Platform Development | 9 Months Ended
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Sep. 30, 2018
Platform Development |
Platform Development | 6. Platform Development Platform development costs as of September 30, 2018 and December 31, 2017 are summarized as follows:
|  | September 30, 2018 |  |  | December 31, 2017 |
Platform development costs |  | $ | 6,314,528 |  |  | $ | 3,145,308 |
Less accumulated amortization |  |  | (1,783,532) |  |  |  | (512,251) |
Net platform development costs |  | $ | 4,530,996 |  |  | $ | 2,633,057 |
A summary of platform development cost activity for the nine months ended September 30, 2018 is as follows:
Platform development at January 1, 2018 |  | $ | 3,145,308 |
Costs capitalized during the period: |  |  |  |
Payroll-based costs |  |  | 1,660,331 |
Stock based compensation costs |  |  | 1,508,889 |
Platform development at September 30, 2018 |  | $ | 6,314,528 |
Amortization expense for the platform development costs for the three months ended September 30, 2018 and 2017, was $488,565 and $173,000, respectively. Amortization expense for the platform development costs for the nine months ended September 30, 2018 and 2017, was $1,271,281 and $226,000, respectively. Amortization expense for platform development is included in cost of revenues in the condensed consolidated statements of operations.

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