| GOODWILL AND OTHER INTANGIBLES |
NOTE 5. GOODWILL AND OTHER INTANGIBLES Goodwill | | | | | | | | | | | | | Nine Months Ended
September 30, | (in thousands) | 2024 | | 2023 | | January 1, | $ | 81,611 | | | $ | 81,399 | | | | | | | Currency translation adjustments | (43) | | | 38 | | | September 30, | $ | 81,568 | | | $ | 81,437 | |
Intangibles Intangible assets are recorded at cost and amortized using the straight-line method over their estimated useful lives. | | | | | | | | | | | | | | | | | | | | | | | | | | | September 30, 2024 | | (in thousands) | Useful Lives | | Cost | | Accumulated Amortization | | Net Book Value | Client-related | 4-10 years | | $ | 63,157 | | | $ | (61,101) | | | $ | 2,056 | | Technology | 2-10 years | | 68,115 | | | (65,638) | | | 2,477 | | Other | 1-5 years | | 5,361 | | | (5,361) | | | — | | | | | $ | 136,633 | | | $ | (132,100) | | | $ | 4,533 | |
| | | | | | | | | | | | | | | | | | | | | | | | | | | 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) | September 30, 2024 | | Remainder of 2024 | $ | 823 | | | 2025 | 2,509 | | | 2026 | 874 | | | 2027 | 327 | | | | | | | $ | 4,533 | |
Amortization of intangible assets: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended
September 30, | | Nine Months Ended
September 30, | | (in thousands) | 2024 | | 2023 | | 2024 | | 2023 | Cost of revenue | $ | 357 | | | $ | 622 | | | $ | 1,425 | | | $ | 1,949 | | Selling and marketing | 343 | | | 343 | | | 1,028 | | | 1,028 | | | | | | | | | | | $ | 700 | | | $ | 965 | | | $ | 2,453 | | | $ | 2,977 | |
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