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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 AmountAccumulated AmortizationNet 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 names236,053 (62,750)173,303 
Software5,100 (3,297)1,803 
Customer relationships2,900 (2,000)900 
Total$440,181 $(199,175)$241,006 

December 31, 2023
Gross Carrying AmountAccumulated AmortizationNet 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 names236,053 (45,050)191,003 
Software5,100 (2,341)2,759 
Customer relationships2,900 (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,
2024202320242023
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.