Computer Software to be Sold (Note)

12 Months Ended

Dec. 31, 2013

COMPUTER SOFTWARE TO BE SOLD [Abstract]

Research, Development, and Computer Software Disclosure [Text Block]

Computer Software to be Sold

Euronet engages in software development activities to continually improve the Company's core software products. The following table provides the detailed activity related to capitalized software development costs for the years ended December 31, 2013, 2012 and 2011.



	Year Ended December 31,
(in thousands)	2013			2012			2011
Beginning balance-capitalized development cost	$	5,274		$	3,841		$	3,123
Additions	4,932			3,908			2,609
Amortization	(3,227		)	(2,475		)	(1,891		)
Net capitalized development cost	$	6,979		$	5,274		$	3,841

Research and development costs expensed for the years ended December 31, 2013, 2012 and 2011 were $2.4 million, $1.9 million and $1.1 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.

+ References+ Details