Other Assets

12 Months Ended

Dec. 31, 2011

Other Assets

Other Assets

(6) Other Assets

        Other assets consist of the following:

	As of December 31,
	2011		2010
Software systems development costs, net	$	74,100	$	62,054
Deferred financing costs		33,918		31,151
Deferred tax asset, long-term portion		11,217		15,580
Other assets		13,394		22,799
	$	132,629	$	131,584

        In the years ended December 31, 2011 and 2010, we capitalized $30,800 and $26,900, respectively, of software systems development costs related primarily to lottery and wide area gaming. The total amount charged to amortization expense for amortization of capitalized systems development costs was approximately $24,000, $27,000 and $28,200 for the years ended December 31, 2011, 2010 and 2009, respectively.

        Deferred financing costs arise in connection with our long-term financing and are amortized over the life of the financing agreements. We capitalized approximately $14,500, $12,700 and $14,700 during 2011, 2010 and 2009, respectively, in connection with these financing transactions. Amortization of deferred financing costs amounted to approximately $7,500, $6,500 and $5,100 for the years ended December 31, 2011, 2010 and 2009, respectively. During 2011, we wrote off approximately $4,200 of unamortized deferred financing fees related to the August 25, 2011 amendment to our credit agreement.

        During 2010, we wrote off approximately $1,300 of unamortized deferred financing fees related to our repurchase and redemption of our 6.25% senior subordinated notes due 2012 (the "2012 Notes"). We also wrote off approximately $700 of unamortized deferred financing fees related to the repayment of a portion of the outstanding borrowings under our term loan facilities under our credit agreement.