Website development costs and computer software developed for internal use

6 Months Ended

Jun. 30, 2011

Website development costs and computer software developed for internal use [Abstract]

Website development costs and computer software developed for internal use

6. Website development costs and computer software developed for internal use

U.S. GAAP requires that development costs incurred in the preliminary project and post-implementation stages of an internal use software project be expensed as incurred and that certain costs incurred in the application development stage of a project be capitalized. U.S. GAAP further requires that costs incurred in the preliminary project and operating stage of website development be expensed as incurred and that certain costs incurred in the development stage of website development be capitalized and amortized over its useful life. Capitalized website costs are included in property and equipment, net.

The following table sets forth the additional capitalized website development costs and the amortization of capitalized website development costs for the period indicated (in thousands):

	Three Months Ended June 30,						Six Months Ended June 30,
	2011			2010			2011			2010
Additional capitalized website development costs	$	834		$	737		$	1,732		$	949
Amortization of capitalized website development costs	$	(425	)	$	(115	)	$	(806	)	$	(229	)