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Goodwill, Internal-Use Software Development Costs, Net, and Intangible Assets, Net
 12 Months Ended
Dec. 31, 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 December 31, 2024 and 2023, all of which was attributable to the Partner Network reporting unit.

Upon classifying Protected as held for sale as of September 30, 2023, we performed a goodwill impairment test on the Subscription reporting unit resulting in a goodwill impairment charge. We recorded an impairment upon the classification of the disposal group as held for sale, see Note 17, Discontinued Operations.

During the fourth quarter of 2024, we performed our annual impairment test and determined each reporting unit's fair value exceeded its carrying amount. No impairment of goodwill was identified for any of the periods presented relating to continuing operations. There were no events or changes in circumstances subsequent to the fourth quarter assessment that indicate that the carrying amount of a reporting unit may exceed its fair value as of December 31, 2024.

Internal-use software development costs, net and intangible assets, net

Internal-use software development costs and intangible assets consisted of the following (in thousands):

December 31, 2024
Gross Carrying AmountAccumulated AmortizationNet Carrying Amount
Internal-use software development costs$21,393 $(6,957)$14,436 
Intangible assets:
Developed technology$196,128 $(143,386)$52,742 
Trademarks and trade names236,053 (68,650)167,403 
Software5,100 (3,616)1,484 
Customer relationships2,900 (2,188)712 
Total$440,181 $(217,840)$222,341 
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 includes construction in progress which is not being amortized of $5.0 million and $3.5 million as of December 31, 2024 and 2023, respectively.

Amortization expense for internal-use software development costs and intangible assets were as follows (in thousands):

For the Year Ended
December 31, 2024December 31, 2023
Amortization expense for internal-use software development
$4,594 $2,981 
Amortization expense for intangible assets$74,660 $74,660 

We test our amortizable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Our amortizable intangible assets primarily consist of trademarks and trade names and developed technology. During 2024 and 2023, no impairment of our amortizable intangible assets relating to continuing operations was identified.

As of December 31, 2024, the expected amortization expense associated with our intangible assets and internal-use software development costs was as follows (in thousands):

2025$80,767
202632,415
202725,746
202824,846
202923,600
Thereafter49,403
Total amortization expense$236,777

As of December 31, 2024, the weighted average amortization period for all intangible assets was 7 years.