| GOODWILL AND OTHER INTANGIBLES |
NOTE 5. GOODWILL AND OTHER INTANGIBLES Goodwill | | | | | | | | | | | | | Six Months Ended
June 30, | (in thousands) | 2024 | | 2023 | | January 1, | $ | 81,611 | | | $ | 81,399 | | | | | | | Currency translation adjustments | (201) | | | 194 | | | June 30, | $ | 81,410 | | | $ | 81,593 | |
Intangibles Intangible assets are recorded at cost and amortized using the straight-line method over their estimated useful lives. | | | | | | | | | | | | | | | | | | | | | | | | | | | June 30, 2024 | | (in thousands) | Useful Lives | | Cost | | Accumulated Amortization | | Net Book Value | Client-related | 4-10 years | | $ | 63,112 | | | $ | (60,714) | | | $ | 2,398 | | Technology | 2-10 years | | 68,005 | | | (65,198) | | | 2,807 | | Other | 1-5 years | | 5,361 | | | (5,361) | | | — | | | | | $ | 136,478 | | | $ | (131,273) | | | $ | 5,205 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | December 31, 2023 | | (in thousands) | Useful Lives | | Cost | | Accumulated Amortization | | Net Book Value | | Client-related | 4-10 years | | $ | 63,117 | | | $ | (60,035) | | | $ | 3,082 | | | Technology | 2-10 years | | 68,138 | | | (64,218) | | | 3,920 | | | Other | 1-5 years | | 5,361 | | | (5,361) | | | — | | | | | $ | 136,616 | | | $ | (129,614) | | | $ | 7,002 | |
Future estimated amortization of intangible assets: | | | | | | (in thousands) | June 30, 2024 | | Remainder of 2024 | $ | 1,399 | | | 2025 | 2,605 | | | 2026 | 874 | | | 2027 | 327 | | | | | | | $ | 5,205 | |
Amortization of intangible assets: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended
June 30, | | Six Months Ended
June 30, | | (in thousands) | 2024 | | 2023 | | 2024 | | 2023 | Cost of revenue | $ | 447 | | | $ | 621 | | | $ | 1,068 | | | $ | 1,327 | | Selling and marketing | 342 | | | 342 | | | 685 | | | 685 | | | | | | | | | | | $ | 789 | | | $ | 963 | | | $ | 1,753 | | | $ | 2,012 | |
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