Software Development Costs

9 Months Ended

Sep. 30, 2016

The gross carrying amount and accumulated amortization of software development costs as of September 30, 2016 and December 31, 2015 are as follows:



	September 30, 2016			December 31, 2015
Software development costs:
Gross carrying amount	$	2,917,215		$	3,037,215
Accumulated amortization	(2,280,416		)	(1,920,399		)
Software development costs, net	$	636,799		$	1,116,816

During the three months ended September 30, 2016 and 2015, the Company recorded $99,654 and $131,736, respectively, of amortization expense related to capitalized software costs. During the nine months ended September 30, 2016 and 2015, the Company recorded $360,017 and $394,064, respectively, of amortization expense related to capitalized software costs.