(13) Intangible and other assets, net

Intangible and other assets, net consisted of the following (in thousands):


	At December 31, 2012			At September 30, 2013
Internet domain names	$	14,910		$	14,613
Less accumulated amortization		(14,590	)		(14,393	)

Internet domain names, net		320			220
Other assets:
Registration fees, net		9			68
Other		282			281

Total intangibles and other assets, net	$	611		$	569

The Company capitalizes costs incurred to acquire domain names or URLs, which include the initial registration fees, to other intangible assets which excludes intangible assets acquired through business combinations. The capitalized costs are amortized over the expected useful life of the domain names on a straight-line basis.

As of December 31, 2012, the net carrying value of Internet domains names related to domain names held for use. On September 10, 2013, the Company launched its Domains Marketplace, which provides domain names available for sale and initiated plans to facilitate the active buying and transacting of domain names. Domain name sales occurring after this launch have been recognized as revenue in the condensed consolidated financial statements. The net carrying value of Internet domain names as of September 30, 2013 related to both domain names held for use and available for sale.

The Company also capitalizes costs incurred to renew or extend the term of the domain names or URLs to prepaid expenses and other current assets or registration fees, net. The capitalized costs are amortized over the renewal or extended period on a straight-line basis. The total amount of costs incurred for the three and nine months ended September 30, 2013 to renew or extend the term for domain names was $583,000 and $1.8 million, respectively. The weighted average renewal period for registration fees as of September 30, 2013 was approximately one year.

Amortization expense for internet domain names was approximately $76,000 and $80,000 for the three months ended September 30, 2012 and 2013, respectively, and was $443,000 and $224,000 for the nine months ended September 30, 2012 and 2013, respectively. Based upon the current amount of domains subject to amortization, the estimated expense for the next five years is as follows: $135,000 for the remainder of 2013, $85,000 in 2014 and $0 thereafter.