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Property and Equipment

9 Months Ended

Sep. 30, 2012

Property and Equipment [Abstract]

Property and Equipment

(7) Property and Equipment

Property and equipment consisted of the following (in thousands):


		At December 31, 2011				At September 30, 2012
Computer and other related equipment		$	13,671			$	15,321
Purchased and internally developed software			6,667				7,373
Furniture and fixtures			1,229				1,232
Leasehold improvements			1,805				1,809

		$	23,372			$	25,735
Less: accumulated depreciation and amortization			(17,185	)			(19,531	)

Property and equipment, net		$	6,187			$	6,204

The Company has capitalized certain costs of internally developed software for internal use. The estimated useful life of costs capitalized is evaluated for each specific project. Amortization begins in the period in which the software is ready for its intended use.

Depreciation and amortization expense, related to property and equipment was approximately $698,000 and $823,000 for the three months ended September 30, 2011 and 2012, respectively and was $2.1 million and $2.3 million for the nine months ended September 30, 2011 and 2012, respectively.

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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