| GOODWILL AND OTHER INTANGIBLES |
NOTE 6. GOODWILL AND OTHER INTANGIBLES Goodwill | | | | | | | | | | | | | Nine Months Ended September 30, | (in thousands) | 2025 | | 2024 | | January 1, | $ | 81,113 | | | $ | 81,611 | | | | | | | Currency translation adjustments | 289 | | | (43) | | | September 30, | $ | 81,402 | | | $ | 81,568 | |
Intangibles Intangible assets are recorded at cost and amortized using the straight-line method over their estimated useful lives. | | | | | | | | | | | | | | | | | | | | | | | | | | | September 30, 2025 | | (in thousands) | Useful Lives | | Cost | | Accumulated Amortization | | Net Book Value (1) | Client-related | 4-10 years | | $ | 63,161 | | | $ | (62,476) | | | $ | 685 | | Technology | 2-10 years | | 68,115 | | | (66,971) | | | 1,144 | | Other | 1-5 years | | 5,361 | | | (5,361) | | | — | | | | | $ | 136,637 | | | $ | (134,808) | | | $ | 1,829 | |
(1) Included in other long-term assets. | | | | | | | | | | | | | | | | | | | | | | | | | | | December 31, 2024 | | (in thousands) | Useful Lives | | Cost | | Accumulated Amortization | | Net Book Value (1) | | Client-related | 4-10 years | | $ | 63,107 | | | $ | (61,395) | | | $ | 1,712 | | | Technology | 2-10 years | | 68,115 | | | (65,995) | | | 2,120 | | | Other | 1-5 years | | 5,361 | | | (5,361) | | | — | | | | | $ | 136,583 | | | $ | (132,751) | | | $ | 3,832 | |
(1) Included in other long-term assets. Future estimated amortization of intangible assets: | | | | | | | (in thousands) | September 30, 2025 | | Remainder of 2025 | $ | 627 | | | 2026 | 874 | | | 2027 | 328 | | | $ | 1,829 | |
Amortization of intangible assets: | | | | | | | | | | | | | | | | | | | | | | | | | Three Months Ended September 30, | | Nine Months Ended September 30, | | (in thousands) | 2025 | | 2024 | | 2025 | | 2024 | Cost of revenue | $ | 284 | | | $ | 357 | | | $ | 975 | | | $ | 1,425 | | Selling and marketing | 343 | | | 343 | | | 1,028 | | | 1,028 | | | | | | | | | | | $ | 627 | | | $ | 700 | | | $ | 2,003 | | | $ | 2,453 | |
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