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Platform Development | 12 Months Ended
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Dec. 31, 2022
Platform Development |
Platform Development | 9. Platform Development Platform development costs are summarized as follows: Summary of Platform Development Costs
|  | 2022 |  |  | 2021 |
|  | As of December 31, |
|  | 2022 |  |  | 2021 |
Platform development |  | $ | 21,493 |  |  | $ | 21,997 |
Less accumulated amortization |  |  | (11,163 | ) |  |  | (12,698 | )
Net platform development |  | $ | 10,330 |  |  | $ | 9,299 |
A summary of platform development activity is as follows: Summary of Platform Development Cost Activity
|  | As of December 31, |
|  | 2022 |  |  | 2021 |
Platform development beginning of year |  | $ | 21,997 |  |  | $ | 16,029 |
Payroll-based costs capitalized |  |  | 5,179 |  |  |  | 4,819 |
Less dispositions |  |  | (7,357 | ) |  |  | (460 | )
Total capitalized payroll-based costs |  |  | 19,819 |  |  |  | 20,388 |
Stock-based compensation |  |  | 1,884 |  |  |  | 2,045 |
Impairments |  |  | (210 | ) |  |  | (436 | )
Platform development end of year |  | $ | 21,493 |  |  | $ | 21,997 |
Amortization expense for platform development for the year ended December 31, 2022 and 2021 was $5,822 and $4,485, respectively. Amortization expense for platform development is included in cost of revenues on the consolidated statements of operations. Impairment charges for platform development for the years ended December 31, 2022 and 2021 of $210 and $436, respectively, have been recorded on the consolidated statements of operations.

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