XML 26 R15.htm IDEA: XBRL DOCUMENT v3.20.2

Software

9 Months Ended

Sep. 30, 2020

Research And Development [Abstract]

Software

Note 6. Software

Software consisted of the following (in thousands):

				December 31, 2019												September 30, 2020
		Useful Life		Gross carrying amount				Accumulated amortization				Net balance				Gross carrying amount				Accumulated amortization				Net balance
																(unaudited)				(unaudited)				(unaudited)
Acquired and Software    for internal use		3 to 7 years		$	15,870			$	(13,471	)		$	2,399			$	15,678			$	(14,032	)		$	1,646
Software marketed for    external sale		3 years			1,805				(809	)			996				2,675				(1,276	)			1,399
Total				$	17,675			$	(14,280	)		$	3,395			$	18,353			$	(15,308	)		$	3,045

Amortization of acquired and internal use software is computed using the straight-line method over an estimated useful life of generally three to seven years.  Amortization expense recognized on acquired and internal use software is reflected in depreciation and amortization in the condensed consolidated statements of operations.  Amortization expense was $0.1 million and $0.2 million for the three-month periods ended September 30, 2019 and 2020, respectively, and $0.3 million and $0.6 million for the nine-month periods ended September 30, 2019 and 2020, respectively.

Amortization expense recognized on software to be sold or marketed externally was $0.2 million and $0.2 million for the three-month periods ended September 30, 2019 and 2020, respectively, and $0.4 million and $0.5 million for the nine-month periods ended September 30, 2019 and 2020, respectively, and is included in cost of revenues on the condensed consolidated statements of operations.

Based on capitalized software assets at September 30, 2020, estimated amortization expense in future fiscal years is as follows (unaudited and in thousands):

Year ending December 31,		Acquired and internal use software				Software marketed for external use				Total
2020 (October - December)		$	180			$	184			$	364
2021			683				555				1,238
2022			411				395				806
2023			162				234				396
2024			68				31				99
Thereafter			142				—				142
Total amortization		$	1,646			$	1,399			$	3,045

X

- References

No definition available.

+ Details

Name:	us-gaap_ResearchAndDevelopmentAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 985
-SubTopic 730
-URI http://asc.fasb.org/subtopic&trid=2197926

+ Details

Name:	us-gaap_ResearchDevelopmentAndComputerSoftwareDisclosureTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration