4. SOFTWARE DEVELOPMENT COSTS	9 Months Ended
Sep. 30, 2014
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 $243,000 and $198,000 for the three months ended September 30, 2014 and 2013, respectively, and $697,000 and $648,000 for the nine months ended September 30, 2014 and 2013, respectively. As of September 30, 2014 and December 31, 2013, approximately $475,000 and $934,000, 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 to determine if any were deemed to no longer be a current strategic fit or if the marketability of the content had decreased due to obtaining additional information regarding the specific purpose for which the content was intended. The Company recognized no impairment losses for the three months ended September 30, 2014 and impairment losses of $661,000 for the nine months ended September 30, 2014. The Company recognized impairment losses of $23,000 and $115,000 for the three and nine months ended September 30, 2013, respectively.

4. SOFTWARE DEVELOPMENT COSTS

9 Months Ended

Sep. 30, 2014

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 $243,000 and $198,000 for the three months ended September 30, 2014 and 2013, respectively, and $697,000 and $648,000 for the nine months ended September 30, 2014 and 2013, respectively. As of September 30, 2014 and December 31, 2013, approximately $475,000 and $934,000, 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 to determine if any were deemed to no longer be a current strategic fit or if the marketability of the content had decreased due to obtaining additional information regarding the specific purpose for which the content was intended. The Company recognized no impairment losses for the three months ended September 30, 2014 and impairment losses of $661,000 for the nine months ended September 30, 2014. The Company recognized impairment losses of $23,000 and $115,000 for the three and nine months ended September 30, 2013, respectively.