This excerpt taken from the WBMD 8-K filed Nov 21, 2006.
Costs incurred in the classification and organization of listings and information within the Companys website and the development of new products and enhancements to original products are charged to expense as incurred. The Company accounts for product development costs under SOP 98-1, Accounting for the Costs of Computer Software Developed or Obtained for Internal Use (SOP 98-1). Development costs relate to costs that are incurred for the development of project plans and for ongoing updates to the website graphics. During the six months ended June 30, 2006 and the year ended December 31, 2005, the Company capitalized approximately $498,000 (unaudited) and $970,000, respectively, of product development costs under SOP 98-1 that were incurred for the development of new products and the development of added functionality to existing products. The capitalized costs are being amortized over their estimated useful lives, which have been determined by management to be two to three years.