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Website and Software Development Costs, Net
12 Months Ended
Dec. 31, 2023
Capitalized Computer Software, Net [Abstract]  
Website and Software Development Costs, Net

Note 4—Website and Software Development Costs, Net

The details of website and software development costs, net and the related accumulated amortization are set forth below:

 

 

 

December 31, 2023

 

 

December 31, 2022

 

Website and software development costs

 

$

114,931

 

 

$

154,015

 

Less: Accumulated amortization

 

 

(82,807

)

 

 

(117,302

)

Website and software development costs, net

 

$

32,124

 

 

$

36,713

 

 

Website and software development costs capitalized during the years ended December 31, 2023 and 2022 were $19,965 and $23,398, respectively. Amortization expense for website and software development costs for the years ended December 31, 2023 and 2022 was $24,163 and $24,723, respectively.

During the year ended December 31, 2023, gross amount of certain fully amortized website and software development costs, no longer in use, was off-set with an equal amount of accumulated amortization of $58,658.