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Consolidated Financial Statement Components
 9 Months Ended
Sep. 30, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Consolidated Financial Statement Components CONSOLIDATED FINANCIAL STATEMENT COMPONENTS
Depreciation, Amortization and Accretion
Depreciation, amortization and accretion expenses consisted of the following for the periods stated:
For the Three Months Ended September 30,For the Nine Months Ended September 30,
(Dollars in thousands)2020201920202019
Depreciation
Leasehold improvements
$13 $14 $43 $50 
Asset retirement costs
(161)(191)(482)(575)
Paging and computer equipment
1,237 1,627 4,110 4,950 
Furniture, fixtures and vehicles
81 92 232 285 
Total depreciation
1,170 1,542 3,903 4,710 
Amortization1,047 625 2,297 1,875 
Accretion118 138 353 414 
Total depreciation, amortization and accretion expense$2,335 $2,305 $6,553 $6,999 
Accounts Receivable, Net
Accounts receivable was recorded net of an allowance of $2.0 million and $1.3 million at September 30, 2020 and December 31, 2019, respectively. Accounts receivable, net includes $8.3 million and $6.4 million of unbilled receivables at September 30, 2020 and December 31, 2019, respectively. Unbilled receivables are defined as the Company's right to consideration in exchange for goods or services that we have transferred to the customer but have not yet billed for, generally as a result of contractual billing terms.
Property and Equipment, Net
Property and equipment, net consisted of the following as of the dates stated:
(Dollars in thousands)Useful Life
(In Years)		September 30, 2020December 31, 2019
Leasehold improvementsshorter of useful life or lease term$3,620 $3,620 
Asset retirement costs
1-5
1,922 1,922 
Paging and computer equipment
1-5
94,171 96,562 
Furniture, fixtures and vehicles
3-5
3,416 3,716 
Total property and equipment103,129 105,820 
Accumulated depreciation(96,196)(97,820)
Total property and equipment, net$6,933 $8,000 
Capitalized Software Development
Capitalized software development is amortized on a straight-line basis over the estimated useful life of the asset, typically three years. Capitalized software development costs were $2.9 million and $8.2 million for the three and nine months ended September 30, 2020 and no capitalized costs were recorded for the three and nine months ended September 30, 2019, respectively. Amortization expense with respect to software development costs were $0.4 million for both the three and nine months ended September 30, 2020, and there was no amortization expense for 2019.