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WBMD » Topics » Web Site Development Costs

This excerpt taken from the WBMD 8-K filed Jul 2, 2009.
Web Site Development Costs
 
In accordance with Emerging Issues Task Force (“EITF”) Issue No. 00-2, “Accounting for Web Site Development Costs,” costs related to the planning and post implementation phases of the Company’s Web site development efforts, as well as minor enhancements and maintenance, are expensed as incurred. Direct costs incurred in the development phase are capitalized. The Company capitalized $6,289 and $7,980 during the years ended December 31, 2008 and 2007, respectively. These capitalized costs are included in property and equipment in the accompanying consolidated balance sheets and are depreciated over a three-year period. Depreciation expense related to Web site development costs was $6,644, $4,501 and $446 during the years ended December 31, 2008, 2007 and 2006.
 
These excerpts taken from the WBMD 10-K filed Feb 27, 2009.
Web Site Development Costs
 
In accordance with Emerging Issues Task Force (“EITF”) Issue No. 00-2, “Accounting for Web Site Development Costs,” costs related to the planning and post implementation phases of the Company’s Web site development efforts, as well as minor enhancements and maintenance, are expensed as incurred. Direct costs incurred in the development phase are capitalized. The Company capitalized $6,289 and $7,980 during the years ended December 31, 2008 and 2007, respectively. These capitalized costs are included in property and


F-11

Table of Contents

 
WEBMD HEALTH CORP.
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
 
equipment in the accompanying consolidated balance sheets and are depreciated over a three-year period. Depreciation expense related to Web site development costs was $6,644, $4,501 and $446 during the years ended December 31, 2008, 2007 and 2006.
 
Web Site
Development Costs


 



In accordance with Emerging Issues Task Force (“EITF”)
Issue
No. 00-2,
“Accounting for Web Site Development Costs,” costs
related to the planning and post implementation phases of the
Company’s Web site development efforts, as well as minor
enhancements and maintenance, are expensed as incurred. Direct
costs incurred in the development phase are capitalized. The
Company capitalized $6,289 and $7,980 during the years ended
December 31, 2008 and 2007, respectively. These capitalized
costs are included in property and





F-11




Table of Contents





 




WEBMD
HEALTH CORP.




 




NOTES TO
CONSOLIDATED FINANCIAL
STATEMENTS — (Continued)

 



equipment in the accompanying consolidated balance sheets and
are depreciated over a three-year period. Depreciation expense
related to Web site development costs was $6,644, $4,501 and
$446 during the years ended December 31, 2008, 2007 and
2006.


 




This excerpt taken from the WBMD DEF 14A filed Nov 5, 2008.
Web Site Development Costs
 
In accordance with Emerging Issues Task Force (“EITF”) Issue No. 00-2, “Accounting for Web Site Development Costs,” costs related to the planning and post implementation phases of the Company’s Web site development efforts, as well as minor enhancements and maintenance, are expensed as incurred. Direct costs incurred in the development phase are capitalized. The Company capitalized $7,980 and $12,187 during the years ended December 31, 2007 and 2006, respectively. These capitalized costs are included in property and equipment in the accompanying consolidated balance sheets and are depreciated over a three-year period. Depreciation expense related to Web site development costs was $4,501 and $446 during the years ended December 31, 2007 and 2006. There was no depreciation expense related to Web site development in the year ended December 31, 2005.
 
These excerpts taken from the WBMD 10-K filed Feb 29, 2008.
Web Site Development Costs
 
In accordance with Emerging Issues Task Force (“EITF”) Issue No. 00-2, “Accounting for Web Site Development Costs,” costs related to the planning and post implementation phases of the Company’s Web site development efforts, as well as minor enhancements and maintenance, are expensed as incurred. Direct costs incurred in the development phase are capitalized. The Company capitalized $7,980 and $12,187 during the years ended December 31, 2007 and 2006, respectively. These capitalized costs are included in property and equipment in the accompanying consolidated balance sheets and are depreciated over a three-year period. Depreciation expense related to Web site development costs was $4,501 and $446 during the years ended


F-11

Table of Contents

 
WEBMD HEALTH CORP.
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)
 
 
December 31, 2007 and 2006. There was no depreciation expense related to Web site development in the year ended December 31, 2005.
 
Web Site
Development Costs


 



In accordance with Emerging Issues Task Force (“EITF”)
Issue
No. 00-2,
“Accounting for Web Site Development Costs,” costs
related to the planning and post implementation phases of the
Company’s Web site development efforts, as well as minor
enhancements and maintenance, are expensed as incurred. Direct
costs incurred in the development phase are capitalized. The
Company capitalized $7,980 and $12,187 during the years ended
December 31, 2007 and 2006, respectively. These capitalized
costs are included in property and equipment in the accompanying
consolidated balance sheets and are depreciated over a
three-year period. Depreciation expense related to Web site
development costs was $4,501 and $446 during the years ended





F-11




Table of Contents





 




WEBMD
HEALTH CORP.


 



NOTES TO CONSOLIDATED FINANCIAL STATEMENTS —
(Continued)


 

 



December 31, 2007 and 2006. There was no depreciation
expense related to Web site development in the year ended
December 31, 2005.


 




This excerpt taken from the WBMD 10-K filed May 10, 2007.
Web Site Development Costs
 
In accordance with Emerging Issues Task Force (“EITF”) Issue No. 00-2, “Accounting for Web Site Development Costs,” costs related to the planning and post implementation phases of the Company’s Web site development efforts, as well as minor enhancements and maintenance, are expensed as incurred. Direct costs incurred in the development phase are capitalized. The Company capitalized $11,543 and $1,222 during the years ended December 31, 2006 and 2005, respectively. These capitalized costs are included in property and equipment in the accompanying consolidated balance sheets and are depreciated over a three-year period. Depreciation expense related to Web site development costs was $444 during the year ended December 31, 2006. There was no depreciation expense related to Web site development in the years ended December 31, 2005 and 2004.


F-12

 

 
WEBMD HEALTH CORP.
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

This excerpt taken from the WBMD 10-K filed Mar 2, 2007.
Web Site Development Costs
 
In accordance with Emerging Issues Task Force (“EITF”) Issue No. 00-2, “Accounting for Web Site Development Costs,” costs related to the planning and post implementation phases of the Company’s Web site development efforts, as well as minor enhancements and maintenance, are expensed as incurred. Direct costs incurred in the development phase are capitalized. The Company capitalized $11,543 and $1,222 during the years ended December 31, 2006 and 2005, respectively. These capitalized costs are included in property and equipment in the accompanying consolidated balance sheets and are depreciated over a three-year period. Depreciation expense related to Web site development costs was $444 during the year ended December 31, 2006. There was no depreciation expense related to Web site development in the years ended December 31, 2005 and 2004.


F-11

Table of Contents

 
WEBMD HEALTH CORP.
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

This excerpt taken from the WBMD 10-K filed Mar 16, 2006.
Web Site Development Costs
 
In accordance with Emerging Issues Task Force (“EITF”) Issue No. 00-2 “Accounting for Web Site Development Costs,” costs related to the planning and post implementation phases of the Company’s Web site development efforts, as well as minor enhancements and maintenance, are expensed as incurred. Direct costs incurred in the development phase are capitalized. The Company capitalized $1,222 during the year ended December 31, 2005. These capitalized costs are included in property and equipment in the accompanying consolidated balance sheet and are amortized over a three-year period. Amounts capitalized for Web site development costs were not material during the years ended December 31, 2004 or 2003.


F-9

Table of Contents

 
WEBMD HEALTH CORP.
 
NOTES TO CONSOLIDATED FINANCIAL STATEMENTS — (Continued)

 

EXCERPTS ON THIS PAGE:

8-K
Jul 2, 2009
10-K (2 sections)
Feb 27, 2009
DEF 14A
Nov 5, 2008
10-K (2 sections)
Feb 29, 2008
10-K
May 10, 2007
10-K
Mar 2, 2007
10-K
Mar 16, 2006

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