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4. SOFTWARE DEVELOPMENT COSTS	9 Months Ended
Sep. 30, 2013
Software Development Costs
SOFTWARE DEVELOPMENT COSTS	The Company capitalizes costs related to the development of certain of its software products in accordance with ASC No. 350, Intangibles – Goodwill and Other. Amortization expense relating to capitalized software development costs totaled $205,000 and $173,000 for the three months ended June 30, 2013 and 2012, respectively, and $450,000 and $330,000 for the six months ended June 30, 2013 and 2012, respectively. As of June 30, 2013 and December 31, 2012, approximately $808,000 and $156,000, respectively, of capitalized software costs were not subject to amortization as the development of various software projects was not complete. The Company performed its quarterly review of software development projects for the three and six months ended June 30, 2013, and determined to abandon various software development projects that it concluded were no longer a current strategic fit or for which the Company determined that the marketability of the content had decreased due to obtaining additional information regarding the specific purpose for which the content was intended. As a result, the Company recognized an impairment loss of $27,000 and $92,000 for the three and six months ended June 30, 2013, which is included in selling, general and administrative expenses. There were no impairment losses recognized for the three and six months ended June 30, 2012.

4. SOFTWARE DEVELOPMENT COSTS

9 Months Ended

Sep. 30, 2013

The Company capitalizes costs related to the development of certain of its software products in accordance with ASC No. 350, Intangibles – Goodwill and Other. Amortization expense relating to capitalized software development costs totaled $205,000 and $173,000 for the three months ended June 30, 2013 and 2012, respectively, and $450,000 and $330,000 for the six months ended June 30, 2013 and 2012, respectively. As of June 30, 2013 and December 31, 2012, approximately $808,000 and $156,000, respectively, of capitalized software costs were not subject to amortization as the development of various software projects was not complete.

The Company performed its quarterly review of software development projects for the three and six months ended June 30, 2013, and determined to abandon various software development projects that it concluded were no longer a current strategic fit or for which the Company determined that the marketability of the content had decreased due to obtaining additional information regarding the specific purpose for which the content was intended. As a result, the Company recognized an impairment loss of $27,000 and $92,000 for the three and six months ended June 30, 2013, which is included in selling, general and administrative expenses. There were no impairment losses recognized for the three and six months ended June 30, 2012.

- Definition

Disclosure of accounting policy for its research and development and computer software activities including the accounting treatment for costs incurred for (1) research and development activities, (2) development of computer software for internal use, (3) computer software to be sold, leased or otherwise marketed as a separate product or as part of a product or process and (4) in-process research and development acquired in a purchase business combination.

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