INTANGIBLE ASSETS, NET

3 Months Ended

Mar. 31, 2023

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE ASSETS, NET

INTANGIBLE ASSETS, NET

Table 8: Details of Intangible Assets, Net
		March 31, 2023						December 31, 2022
	Estimated Useful Life	Gross Carrying Amount		Accumulated Amortization		Net Carrying Value		Gross Carrying Amount		Accumulated Amortization		Net Carrying Value
	(in years)	(in thousands)
Acquired technology	8	$	3,630	$	(756)	$	2,874	$	3,630	$	(643)	$	2,987
Customer relationship	3	40		(22)		18		40		(19)		21
Software development costs	2 - 5	39,005		(8,096)		30,909		35,080		(7,793)		27,287
Subtotal		42,675		(8,874)		33,801		38,750		(8,455)		30,295
Software held for resale (1)		—		—		$	—	7,120		—		$	7,120
Total		$	42,675	$	(8,874)	$	33,801	$	45,870	$	(8,455)	$	37,415

(1) This amount is net of $0.6 million charged into cost for sales for the period ended December 31, 2022. See Note 10 – Debt and Other Obligations for related details.

Amortization expense related to capitalized software development costs was $0.3 million for both three months ended March 31, 2023 and 2022.

Amortization expense related to other intangible assets was $0.1 million for both three months ended March 31, 2023 and 2022.