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Platform Development | 12 Months Ended
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Dec. 31, 2023
Platform Development |
Platform Development | 8. Platform Development Platform development costs are summarized as follows: Summary of Platform Development Costs
|  | 2023 |  |  | 2022 |
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
Platform development |  | $ | 26,054 |  |  | $ | 21,493 |
Less accumulated amortization |  |  | (17,331 | ) |  |  | (11,163 | )
Net platform development |  | $ | 8,723 |  |  | $ | 10,330 |
A summary of platform development activity is as follows: Summary of Platform Development Cost Activity
|  | As of December 31, |
|  | 2023 |  |  | 2022 |
Platform development beginning of year |  | $ | 21,493 |  |  | $ | 21,997 |
Payroll-based costs capitalized |  |  | 3,773 |  |  |  | 5,179 |
Less dispositions |  |  | (164 | ) |  |  | (7,357 | )
Total capitalized payroll-based costs |  |  | 25,102 |  |  |  | 19,819 |
Stock-based compensation |  |  | 1,016 |  |  |  | 1,884 |
Impairments |  |  | (64 | ) |  |  | (210 | )
Platform development end of year |  | $ | 26,054 |  |  | $ | 21,493 |
Amortization expense for platform development for the year ended December 31, 2023 and 2022 was $6,332 and $5,822, respectively. Amortization expense for platform development is included in cost of revenue on the consolidated statements of operations. Impairment charges for platform development for the years ended December 31, 2023 and 2022 of $64 and $210, respectively, have been recorded on the consolidated statements of operations.

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