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Capitalized Software, Net

9 Months Ended

Sep. 30, 2024

Research and Development [Abstract]

Capitalized Software, Net

7.CAPITALIZED SOFTWARE, NET

Capitalized software, net consisted of the following:

		September 30,				December 31,
(in thousands)		2024				2023
Website costs		$	7,700			$	6,653
Development in process			2,925				2,856
Less: Accumulated amortization			(5,651	)			(4,536	)
Capitalized software, net		$	4,974			$	4,973

Total amortization expense for capitalized software was $0.3 million for each of the three months ended September 30, 2024 and 2023, respectively and $1.1 million and $0.8 million for the nine months ended September 30, 2024 and 2023, respectively. Total amortization expense was included in selling, general and administrative expense in the unaudited condensed consolidated statements of operations and comprehensive income (loss).

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- References

No definition available.

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- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 985
-SubTopic 20
-Name Accounting Standards Codification
-Publisher FASB
-URI https://asc.fasb.org/985-20/tableOfContent

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 730
-SubTopic 20
-Name Accounting Standards Codification
-Section 50
-Paragraph 1
-Subparagraph (a)
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147483041/730-20-50-1

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