v3.23.3
INTANGIBLE ASSETS AND GOODWILL
 9 Months Ended
Sep. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]  
INTANGIBLE ASSETS AND GOODWILL INTANGIBLE ASSETS AND GOODWILL
Intangible assets consist mostly of capitalized software, with $117 and $18 of other intangible assets as of September 30, 2023 and December 31, 2022, respectively.
(In thousands)September 30,
2023		December 31, 2022
Intangible assets$23,788 $16,827 
Less: accumulated amortization(10,022)(8,330)
Intangible assets, net$13,766 $8,497 
The Company capitalized $7,170 and $3,625 of software development costs during the nine months ended September 30, 2023 and 2022, respectively. Amortization expense is included within the following financial statement line items within the Company’s Unaudited Condensed Consolidated Statements of Operations and Comprehensive Income (Loss).
Three Months Ended September 30,Nine Months Ended September 30,
(In thousands)2023202220232022
Cost of revenues$402 $274 $1,207 $547 
Sales and marketing
222 208 793 626 
Total
$624 $482 $2,000 $1,173 
Goodwill was $4,050 at September 30, 2023 and December 31, 2022. As of September 30, 2023 and December 31, 2022, $3,780 and $3,983 of goodwill is deductible for tax purposes, respectively.