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GOODWILL, INTERNAL-USE SOFTWARE DEVELOPMENT COSTS, NET, AND INTANGIBLE ASSETS, NET | 3 Months Ended
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Mar. 31, 2023
Goodwill and Intangible Assets Disclosure [Abstract] |
GOODWILL, INTERNAL-USE SOFTWARE DEVELOPMENT COSTS, NET, AND INTANGIBLE ASSETS, NET | GOODWILL, INTERNAL-USE SOFTWARE DEVELOPMENT COSTS, NET, AND INTANGIBLE ASSETS, NET Goodwill Goodwill by reportable segments was as follows:
| Partner Network |  | Subscription |  | Total
Goodwill at December 31, 2022 and March 31, 2023 | $ | 82,407 |  |  | $ | 433,184 |  |  | $ | 515,591 |
During the three months ended March 31, 2023, the Company determined there were no triggering events. As such, no quantitative assessment for impairment was required, and accordingly, the Company did not record any goodwill impairment charges during the three months ended March 31, 2023. Internal-use software development costs and intangible assets Internal-use software development costs and intangible assets, net consisted of the following:
| March 31, 2023 (Successor)
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Total internal-use software development costs | $ | 9,246 |  |  | $ | (616) |  |  | $ | 8,630 |
Intangible assets, net: |  |  |  |  |
Trademarks and trade names | $ | 287,853 |  |  | $ | (33,436) |  |  | $ | 254,417 |
Developed technology | 196,149 |  |  | (57,581) |  |  | 138,568 |
Customer relationships | 121,000 |  |  | (53,556) |  |  | 67,444 |
Software | 5,100 |  |  | (1,384) |  |  | 3,716 |
Total intangible assets, net | $ | 610,102 |  |  | $ | (145,957) |  |  | $ | 464,145 |
| December 31, 2022 (Successor)
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Total internal-use software development costs | $ | 7,206 |  |  | $ | (258) |  |  | $ | 6,948 |
Intangibles: |  |  |  |  |
Trademarks and trade names | $ | 287,857 |  |  | $ | (26,241) |  |  | $ | 261,616 |
Developed technology | 196,128 |  |  | (45,322) |  |  | 150,806 |
Customer relationships | 121,000 |  |  | (44,770) |  |  | 76,230 |
Software | 5,100 |  |  | (1,066) |  |  | 4,034 |
Total intangible costs | $ | 610,085 |  |  | $ | (117,399) |  |  | $ | 492,686 |
The internal-use software development costs include capitalized costs not ready for its internal use of $4,176 and $4,955 as of March 31, 2023 (Successor) and December 31, 2022 (Successor), respectively. Amortization expense associated with the Company’s intangible assets and internal-use software development costs was as follows:
| Successor |  |  | Predecessor
| Three Months Ended March 31, 2023 |  | Period from January 27, 2022 through March 31, 2022 |  |  | Period from January 1, 2022 through January 26, 2022
Amortization expense for internal-use software development | $ | 557 |  |  | $ | 65 |  |  |  | $ | 355 |
Amortization expense for intangible assets | $ | 28,558 |  |  | $ | 21,744 |  |  |  | $ | 629 |
No impairment of internal-use software development cost or intangible assets was identified for any of the periods presented.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 350 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org//350/tableOfContent + Details
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