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Platform Development | 12 Months Ended
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Dec. 31, 2018
Platform Development |
Platform Development | 6. Platform Development Platform development costs are summarized as follows:
|  | As of December 31, |
|  | 2018 |  |  | 2017 |
Platform development |  | $ | 6,833,900 |  |  | $ | 3,145,308 |
Less accumulated amortization |  |  | (2,125,944 | ) |  |  | (512,251 | )
Net platform development |  | $ | 4,707,956 |  |  | $ | 2,633,057 |
A summary of platform development activity for the year ended December 31, 2018 is as follows:
Platform development at January 1, 2018 |  | $ | 3,145,308 |
Costs capitalized during the period: |  |  |  |
Payroll-based costs |  |  | 2,156,015 |
Stock based compensation |  |  | 1,850,384 |
Dispositions |  |  | (317,807 | )
Platform development at December 31, 2018 |  | $ | 6,833,900 |
During the year ended December 31, 2017, the Company capitalized $2,594,691 of platform development, of which $614,573 represented stock based compensation. Amortization expense for the platform development for the years ended December 31, 2018 and 2017, was $1,836,625 and $512,252, respectively. Amortization expense for platform development is included in cost of revenues on the consolidated statements of operations.

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