text: The Foundation incurs software development costs related to internal use software. Qualifying costs 
  incurred during the application development stage are capitalized. These costs primarily consist of 
  internal labor and third-party development costs and are amortized using the straight-line method over 
  the estimated useful life of the software, which is generally three years. These assets are reviewed for 
  impairment whenever events or changes in circumstances occur that could impact their recoverability. 
  External use software is expensed as incurred since there is generally no passage of time between 
  achievement of technological feasibility and the availability for general release. 
  
  ***(j) Other Operating Expenses***
  
  Other operating expenses primarily include facility expenses, staff related expenses, insurance and 
  personal property tax expenses, and other general administrative expenses. 
  
  ***(k) Contributions of Cash and Other Financial Assets***
  
  Unconditional promises to give are recognized as revenue when the underlying promises are received 
  by the Foundation. Contributions that are conditional are not recorded until the condition is substantially 
  met. Conditional contributions must include both (1) one or more barriers that need to be overcome 
  before the Foundation is entitled to the contribution, and (2) a right of return or a right of release from 
  the donor’s obligation to provide the contribution. 