INTANGIBLE ASSETS, NET

6 Months Ended

Jun. 30, 2023

Goodwill and Intangible Assets Disclosure [Abstract]


Table 8: Details of Intangible Assets, Net
		June 30, 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	$	(870)	$	2,760	$	3,630	$	(643)	$	2,987
Customer relationship	3	40		(25)		15		40		(19)		21
Software development costs	2 - 5	43,694		(8,655)		35,039		35,080		(7,793)		27,287
Subtotal		47,364		(9,550)		37,814		38,750		(8,455)		30,295
Software held for resale (1)		—		—		—		7,120		—		7,120
Total		$	47,364	$	(9,550)	$	37,814	$	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 $0.6 million and $0.9 million for the three and six months ended June 30, 2023, respectively, and $0.3 million and $0.7 million for the three and six months ended June 30, 2022, respectively.

Amortization expense related to other intangible assets was $0.1 million and $0.2 million for the three and six months ended June 30, 2023, respectively, and $0.1 million and $0.2 million for the three and six months ended June 30, 2022, respectively.