SOFTWARE DEVELOPMENT COSTS AND LICENSES

6 Months Ended

Sep. 30, 2021

SOFTWARE DEVELOPMENT COSTS AND LICENSES

Details of our capitalized software development costs and licenses were as follows:


	September 30, 2021				March 31, 2021
	Current		Non-current		Current		Non-current
Software development costs, internally developed	$	47,482	$	495,489	$	22,225	$	412,919
Software development costs, externally developed	1,056		119,137		7,349		75,086
Licenses	6,002		6,844		13,869		2,887
Software development costs and licenses	$	54,540	$	621,470	$	43,443	$	490,892

During the three months ended September 30, 2021 and 2020, we recorded $55,278 and $0, respectively, of software development impairment charges (a component of Cost of goods sold). The impairment charge recorded during the three months ended September 30, 2021, related to (i) a decision not to proceed with further development of certain interactive entertainment software and (ii) recognizing unamortized capitalized costs for the development of a title, which were anticipated to exceed the net realizable value of the asset at the time they were impaired.

During the six months ended September 30, 2021 and 2020, we recorded $65,049 and $19,695, respectively, of software development impairment charges (a component of Cost of goods sold). The impairment charge recorded during the six months ended September 30, 2021 related to (i) a decision not to proceed with further development of certain interactive entertainment software and (ii) recognizing unamortized capitalized costs for the development of a title, which were anticipated to exceed the net realizable value of the asset at the time they were impaired. The impairment charges recorded during the six months ended September 30, 2020 related to unamortized capitalized costs for the development of a title, which were anticipated to exceed the net realizable value of the asset at the time they were impaired.