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Intangible Assets And Goodwill | 9 Months Ended | 12 Months Ended
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Sep. 30, 2011 | Dec. 31, 2010
Intangible Assets And Goodwill [Abstract] |  |
Intangible Assets And Goodwill | Note 3 – Goodwill and Intangible Assets The following is a schedule of our intangible assets from continuing operations as of September 30, 2011:
Description |  | Term |  |  | Carrying Value |  |  | Accumulated Amortization |  |  | Net Carrying Value |
Names database (1) |  |  | 1-2 Years |  |  | $ | 15,706,427 |  |  | $ | (13,460,095 | ) |  | $ | 2,246,332 |
Customer lists Exclusivity agreement |  |  | 5 Years 1 Year |  |  |  | 3,500,000 150,000 |  |  |  | (3,500,000 (150,000 | ) ) |  |  | — — |
Tradenames (2) |  |  | — |  |  |  | 390,000 |  |  |  | — |  |  |  | 390,000 |
Total intangible assets |  |  |  |  |  | $ | 19,746,427 |  |  | $ | (17,110,095 | ) |  | $ | 2,636,332 |
Goodwill |  |  |  |  |  | $ | 3,351,405 |  |  | $ | — |  |  | $ | 3,351,405 |
(1) | Amortization of our Names Database for the three months ended September 30, 2011 and 2010 was approximately $661,000 and $489,000, respectively. Additionally, amortization of our Names Database for the nine months ended September 30, 2011 and 2010 was approximately $1,860,000 and $1,486,000, respectively.
(2) | We do not amortize the carrying value of our Tradenames.
Our amortization expense over the next five years as of September 30, 2011 is as follows:
2011 |  | $ | 634,041 |
2012 |  |  | 1,370,887 |
2013 |  |  | 241,404 |
2014 |  |  | — |
2015 |  |  | — |
Total |  | $ | 2,246,332 |
| Note 5 – Intangible Assets and Goodwill During 2009, the Company tested all reporting units for impairment. During the first quarter of 2010, the Company was notified by its merchant processors that the merchant processors would be unable to continue to process transactions from the negative option marketing business, which was included in the direct segment. As a result of this change to the business, the Company deemed all intangible assets and goodwill associated with the iLead Media, Inc. acquisition as of December 31, 2009 to be impaired. The Company has included approximately $800,000 in impairment of assets in the accompanying consolidated statement of operations for the year ended December 31, 2009 associated with this impairment. During 2010, the Company tested all reporting units for impairment. Based on the results of these tests, there were no indications of impairment. However in 2010, the tradenames associated with Morex and Primary Ads were impaired because the Company is no longer using these names and consequently, the Company recorded an impairment loss of $400,000. The following is a schedule of the Company's intangible assets from its continuing operations as of December 31, 2010:
|  | Term |  | Carrying Value |  |  | Accumulated Amortization and Impairment |  |  | Net Carrying Value |
Names database (1) |  | 1-2 Years |  | $ | 13,563,058 |  |  | $ | (11,600,097 | ) |  | $ | 1,962,961 |
Website development |  | 5 Years |  |  | 4,210,000 |  |  |  | (4,110,729 | ) |  |  | 99,271 |
Customer lists |  | 5 Years |  |  | 3,500,000 |  |  |  | (3,477,814 | ) |  |  | 22,186 |
Exclusivity agreement |  | 1 Year |  |  | 150,000 |  |  |  | (112,500 | ) |  |  | 37,500 |
Tradenames |  | Indefinite |  |  | 390,000 |  |  |  | — |  |  |  | 390,000 |
Total intangible assets |  |  |  | $ | 21,813,058 |  |  | $ | (19,301,140 | ) |  | $ | 2,511,918 |
Goodwill |  |  |  | $ | 3,893,405 |  |  | $ | (542,000 | ) |  | $ | 3,351,405 |
The following is a schedule of the Company's intangible assets from its continuing operations as of December 31, 2009:
|  | Term |  | Carrying Value |  |  | Accumulated Amortization and Impairment |  |  | Net Carrying Value |
Names database (1) |  | 1-2 Years |  | $ | 11,803,351 |  |  | $ | (10,143,103 | ) |  | $ | 1,660,248 |
Website development |  | 5 Years |  |  | 4,210,000 |  |  |  | (3,268,727 | ) |  |  | 941,273 |
Customer lists |  | 5 Years |  |  | 3,895,000 |  |  |  | (3,572,814 | ) |  |  | 322,186 |
Vendor relations |  | 3 Years |  |  | 2,682,000 |  |  |  | (2,682,000 | ) |  |  | — |
Software |  | 5 Years |  |  | 1,195,000 |  |  |  | (1,195,000 | ) |  |  | — |
Reference Materials |  | 4 Years |  |  | 571,000 |  |  |  | (571,000 | ) |  |  | — |
Tradenames |  | Indefinite |  |  | 882,000 |  |  |  | — |  |  |  | 882,000 |
Total intangible assets |  |  |  | $ | 25,238,351 |  |  | $ | (21,432,644 | ) |  | $ | 3,805,707 |
Goodwill |  |  |  | $ | 3,893,405 |  |  | $ | (542,000 | ) |  | $ | 3,351,405 |
(1) | Amortization of Names Database included in cost of revenue for the years ended December 31, 2010 and 2009 was approximately $2.0 million and $1.8 million, respectively. The Company does not amortize the carrying value of its Tradenames.
The Company's amortization expense over the next five years is as follows:
2011 |  | $ | 1,715,919 |
2012 |  |  | 405,999 |
2013 |  |  | — |
2014 |  |  | — |
2015 |  |  | — |
Total |  | $ | 2,121,918 |

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- Definition The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13816-109267 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16265-109275 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 42, 43, 44, 45, 46, 47 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16373-109275 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6905597&loc=d3e13854-109267 + Details
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