6. Intangible assets, net

Intangible assets, net, other than goodwill, consist of the following:

The gross amounts associated with software developed for internal use primarily represent capitalized costs of internally developed software. The amounts relating to acquired proprietary technology, customer relationships, trade names, domain names, databases and non-competition agreements primarily represent the fair values of intangible assets acquired as a result of the acquisition of Fluent, LLC, effective December 8, 2015; the acquisition of Q Interactive, LLC, effective June 8, 2016; the acquisition of substantially all the assets of AdParlor Holdings, Inc. and certain of its affiliates, effective July 1, 2019; the acquisition of 50% interest in Winopoly, LLC, effective April 1, 2020; and the initial consolidation of TAPP Influencers Corp. ("TAPP") effective  January 9, 2023. On May 20, 2025, the Company entered into an updated agreement with the key employee of TAPP, terminating all prior agreements. As a result, the Company determined that it was no longer the primary beneficiary, and under ASC 810, TAPP was no longer being consolidated under ASC 810.

The Company completed its quarterly triggering event assessment for the three months ended December 31, 2025 and determined that no triggering event had occurred requiring further impairment assessment of its long-lived assets.

For the years ended December 31, 2025 and 2024, amortization expenses related to intangible assets, and included in depreciation and amortization expenses in the Company's consolidated statements of operations, were $9,483 and $9,626, respectively.

For the years ended December 31, 2025 and 2024, the Company capitalized $8,643 and $6,246, respectively, most of which was related to internally developed software and of which $436 and $630, respectively, have not commenced amortization as they are not ready for their intended use. Further, the Company recognized a loss of $1,372 and $980 for the years ended December 31, 2025 and 2024, respectively. In the current year the write-off of $774 was for internally developed software related to the abandonment of a business unit under the Fluent Reporting Unit as of December 2025 and $598 related to the write-off of the acquired proprietary technology in relation to TAAP. The prior year write-off was due to $597 of software developed for internal use related to an immaterial business unit under the Fluent reporting unit that had met the held for sale criteria as of June 30, 2024 and disposed of as of July 1, 2024, and $383 related to the impairment of All Other customer relationships discussed above. Further, in connection with the True North sale, an additional $652 of developed technology and software developed for internal use was written off.

As of December 31, 2025, estimated amortization expenses related to the Company’s intangible assets for 2026 through 2030 and thereafter are as follows: