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INTERMEDIX HOLDINGS INC. AND SUBSIDIARIES <br />Notes to Consolidated Financial Statements <br />December 31, 2010 <br />Intangible assets are amortized over their useful lives using the straight -line method. Amortization expense <br />related to intangible assets for the Successor period was $9.6 million. Estimated amortization expense for <br />Successor is as follows (in thousands) for the years ending December 31: <br />2011 <br />$ 26,737 <br />2012 <br />25,772 <br />2013 <br />23,331 <br />2014 <br />22,302 <br />2015 <br />21,529 <br />Thereafter <br />161,318 <br />$ 280,989 <br />Amortization expense related to intangible assets for the Predecessor period was $8.5 million. <br />(9) Computer Software and Technology Development Costs, net <br />Costs related to the development of internal -use software (largely consisting of payroll and payroll - related <br />costs for employees and consultants who are directly associated with and who devote time to the <br />internal -use computer software projects and purchased software is as follows at December 31, 2010 (in <br />thousands): <br />Less <br />accumulated <br />Cost amortization Net <br />Cost: <br />Developed for internal use $ 5,782 (554) 5,228 <br />Purchased 1,639 (196) 1,443 <br />$ 7,421 (750) 6,671 <br />Amortization associated with such costs was $0.8 million and $0.9 million for the Successor and <br />Predecessor periods, respectively. Costs are generally amortized over a period of five years unless a shorter <br />life is otherwise warranted. Management reviews recoverability of amounts capitalized and associated lives <br />on a quarterly basis. <br />19 <br />(Continued) <br />