INTERNALLY DEVELOPED SOFTWARE

12 Months Ended

Dec. 31, 2015

NOTE 3: INTERNALLY DEVELOPED SOFTWARE

The change in the carrying amount of internally developed software costs is as follows (in thousands):

	Year Ended December 31,
	2015			2014
Amounts capitalized, beginning of year	$	75,972		$	68,862
Development costs capitalized		9,544			7,154
Dispositions		(1,974	)		(44	)

Amounts capitalized, end of year		83,542			75,972
Accumulated amortization, end of year		(67,571	)		(61,259	)

Internally developed software, net	$	15,971		$	14,713

Capitalized software development costs for projects in progress were $4.7 million and $1.0 million at December 31, 2015 and 2014, respectively. For the years ended December 31, 2015, 2014 and 2013, amortization expense related to capitalized software development costs was $8.3 million, $8.6 million and $8.8 million, respectively.

- 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.

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