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Platform Development | 12 Months Ended
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Dec. 31, 2020
Platform Development |
Platform Development | 8. Platform Development Platform development costs are summarized as follows: Summary of Platform Development Costs
|  | As of December 31, |
|  | 2020 |  |  | 2019 |
Platform development |  | $ | 16,027,428 |  |  | $ | 10,678,692 |
Less accumulated amortization |  |  | (8,671,820 | ) |  |  | (4,785,973 | )
Net platform development |  | $ | 7,355,608 |  |  | $ | 5,892,719 |
A summary of platform development activity for the years ended December 31, 2020 and 2019 is as follows: Summary of Platform Development Cost Activity
|  | As of December 31, |
|  | 2020 |  |  | 2019 |
Platform development beginning of year |  | $ | 10,678,692 |  |  | $ | 6,833,900 |
Payroll-based costs capitalized during the year |  |  | 3,750,541 |  |  |  | 2,537,402 |
Total capitalized costs |  |  | 14,429,233 |  |  |  | 9,371,302 |
Stock-based compensation |  |  | 1,608,995 |  |  |  | 1,307,390 |
Dispositions during the year |  |  | (10,800 | ) |  |  | - |
Platform development end of year |  | $ | 16,027,428 |  |  | $ | 10,678,692 |
Amortization expense for platform development for the years ended December 31, 2020 and 2019, was $3,890,966 and $2,660,029, respectively, is included within cost of revenues on the consolidated statements of operations.

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