Internally Developed Capitalized Software

3 Months Ended

Mar. 31, 2017

Property, Plant and Equipment [Abstract]

Internally Developed Capitalized Software

We record internally developed capitalized software as a component of software in property and equipment in our condensed consolidated balance sheets. We regularly review our capitalized software projects for impairment. We had no impairments of internally developed capitalized software in the three months ended March 31, 2017 or 2016. We record depreciation for internally developed capitalized software in depreciation expense in our condensed consolidated statements of operations. Activity in our internally developed capitalized software during the three months ended March 31, 2017 and 2016 was as follows (in thousands):



	Gross Carrying Amount		Accumulated Depreciation			Net Carrying Amount
Balance at December 31, 2016	$	15,015	$	(7,931	)	$	7,084
Additions	729		—			729
Depreciation expense	—		(932		)	(932		)
Balance at March 31, 2017	$	15,744	$	(8,863	)	$	6,881
						$	—
Balance at December 31, 2015	$	14,582	$	(6,880	)	$	7,702
Depreciation expense	—		(919		)	(919		)
Balance at March 31, 2016	$	14,582	$	(7,799	)	$	6,783

Depreciation expense related to capitalized software no longer in the application development stage, for the future periods is indicated below (in thousands):



For the remaining nine months ending December 31, 2017	$	2,569
For the years ending December 31:
2018	2,643
2019	1,649
2020	20
Total	$	6,881

- 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