XML 21 R10.htm IDEA: XBRL DOCUMENT
v3.24.3

Goodwill, Internal-Use Software Development Costs, Net, and Intangible Assets, Net | 9 Months Ended
--- | ---
Sep. 30, 2024
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 was $82.4 million as of September 30, 2024 and December 31, 2023, all of which is attributable to the Partner Network reporting unit. No impairment of goodwill was recognized in any of the periods presented for our continuing operations. Internal-use Software Development Costs, Net and Intangible Assets, Net Internal-use software development costs and intangible assets consisted of the following (in thousands):
| September 30, 2024
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Internal-use software development costs | $ | 19,832 |  |  | $ | (5,602) |  |  | $ | 14,230 |
Intangible assets: |  |  |  |  |
Developed technology | $ | 196,128 |  |  | $ | (131,128) |  |  | $ | 65,000 |
Trademarks and trade names | 236,053 |  |  | (62,750) |  |  | 173,303 |
Software | 5,100 |  |  | (3,297) |  |  | 1,803 |
Customer relationships | 2,900 |  |  | (2,000) |  |  | 900 |
Total | $ | 440,181 |  |  | $ | (199,175) |  |  | $ | 241,006 |
| December 31, 2023
| Gross Carrying Amount |  | Accumulated Amortization |  | Net Carrying Amount
Internal-use software development costs | $ | 13,788 |  |  | $ | (2,363) |  |  | $ | 11,425 |
Intangible assets: |  |  |  |  |
Developed technology | $ | 196,128 |  |  | $ | (94,354) |  |  | $ | 101,774 |
Trademarks and trade names | 236,053 |  |  | (45,050) |  |  | 191,003 |
Software | 5,100 |  |  | (2,341) |  |  | 2,759 |
Customer relationships | 2,900 |  |  | (1,435) |  |  | 1,465 |
Total | $ | 440,181 |  |  | $ | (143,180) |  |  | $ | 297,001 |
The internal-use software development costs include construction in progress (which amounts are not subject to amortization until placed in service) of $4.5 million and $3.5 million as of September 30, 2024 and December 31, 2023, respectively. Amortization expense for internal-use software development costs and intangible assets were as follows (in thousands):
| Three Months Ended September 30, |  | Nine Months Ended September 30,
| 2024 |  | 2023 |  | 2024 |  | 2023
Amortization expense for internal-use software development | $ | 1,229 |  |  | $ | 716 |  |  | $ | 3,238 |  |  | $ | 2,112 |
Amortization expense for intangible assets | $ | 18,665 |  |  | $ | 18,665 |  |  | $ | 55,995 |  |  | $ | 55,995 |
No impairment of internal-use software development cost or intangible assets was recognized for any of the periods presented.

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 30 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-30/tableOfContent Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 350 -SubTopic 20 -Name Accounting Standards Codification -Publisher FASB -URI https://asc.fasb.org/350-20/tableOfContent + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration