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Platform Development | 12 Months Ended
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Dec. 31, 2024
Platform Development |
Platform Development | 8. Platform Development Platform development costs are summarized as follows: Summary of Platform Development Costs
|  | 2024 |  |  | 2023 |
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Platform development |  | $ | 31,434 |  |  | $ | 26,054 |
Less accumulated amortization |  |  | (23,319 | ) |  |  | (17,331 | )
Net platform development |  | $ | 8,115 |  |  | $ | 8,723 |
A summary of platform development activity is as follows: Summary of Platform Development Cost Activity
|  | As of December 31, |
|  | 2024 |  |  | 2023 |
Platform development beginning of year |  | $ | 26,054 |  |  | $ | 21,493 |
Payroll-based costs capitalized |  |  | 5,121 |  |  |  | 3,773 |
Less dispositions |  |  | - |  |  |  | (164 | )
Total capitalized payroll-based costs |  |  | 31,175 |  |  |  | 25,102 |
Stock-based compensation |  |  | 259 |  |  |  | 1,016 |
Impairments |  |  | - |  |  |  | (64 | )
Platform development end of year |  | $ | 31,434 |  |  | $ | 26,054 |
Amortization expense for platform development for the years ended December 31, 2024 and 2023 was $5,988 and $6,332, respectively. Amortization expense for platform development is included in cost of revenue on the consolidated statements of operations and comprehensive loss. Impairment charges for platform development for the years ended December 31, 2024 and 2023 of $0 and $64, respectively, have been recorded on the consolidated statements of operations and comprehensive loss.

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