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Deferred Commissions
9 Months Ended
Sep. 30, 2019
Deferred Costs [Abstract]  
Deferred Commissions

7. Deferred Commissions

Deferred commissions primarily consist of sales commissions, as well as related payroll taxes, that are capitalized as incremental contract origination costs and were $27,450,000 and $19,630,000 as of September 30, 2019 and December 31, 2018, respectively. For the three months ended September 30, 2019 and 2018, amortization expense for deferred commissions was $3,531,000 and $2,787,000, respectively, and there were no impairments of deferred commissions.  For the nine months ended September 30, 2019 and 2018, amortization expense for deferred commissions was $9,083,000 and $7,331,000, respectively, and there were no impairments of deferred commissions.