Document and Entity Information (USD $)	12 Months Ended
Document and Entity Information (USD $)	Dec. 31, 2014	Feb. 27, 2015	Jun. 30, 2014
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 31, 2014
Document Fiscal Year Focus	2014
Document Fiscal Period Focus	FY
Trading Symbol	BCOV
Entity Registrant Name	BRIGHTCOVE INC
Entity Central Index Key	0001313275
Current Fiscal Year End Date	--12-31
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		32,521,442
Entity Public Float			$ 288,391,686

Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 22,916	$ 33,047
Short-term investments		3,061
Restricted cash		121
Accounts receivable, net of allowance of $181 and $461 at December 31, 2014 and 2013, respectively	21,463	21,560
Prepaid expenses	3,127	2,895
Deferred tax asset	109	125
Other current assets	1,215	1,116
Total current assets	48,830	61,925
Property and equipment, net	10,372	8,795
Intangible assets, net	16,898	8,668
Goodwill	50,776	22,018
Restricted cash, net of current portion	201	201
Other assets	507	1,519
Total assets	127,584	103,126
Current liabilities:
Accounts payable	1,618	3,067
Accrued expenses	11,722	14,528
Capital lease liability	1,159
Deferred revenue	29,640	23,571
Total current liabilities	44,139	41,166
Deferred revenue, net of current portion	64	247
Other liabilities	2,618	1,333
Total liabilities	46,821	42,746
Commitments and contingencies (Note 6)
Stockholders' equity:
Undesignated preferred stock, $0.001 par value; 5,000,000 shares authorized; no shares issued
Common stock, $0.001 par value; 100,000,000 shares authorized; 32,424,554 and 29,034,919 shares issued and outstanding at December 31, 2014 and 2013, respectively	32	29
Additional-paid-in-capital	214,524	176,928
Accumulated other comprehensive loss	(776)	(453)
Accumulated deficit	(133,017)	(116,124)
Total stockholders' equity	80,763	60,380
Total liabilities and stockholders' equity	$ 127,584	$ 103,126

Consolidated Balance Sheets (Parenthetical) (USD $) In Thousands, except Share data, unless otherwise specified	Dec. 31, 2014	Dec. 31, 2013
Consolidated Balance Sheets [Abstract]
Allowance for accounts receivable	$ 181	$ 461
Preferred stock, par value	$ 0.001	$ 0.001
Preferred stock, shares authorized	5,000,000	5,000,000
Preferred stock, shares issued
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	32,424,554	29,034,919
Common stock, shares outstanding	32,424,554	29,034,919

Consolidated Statements of Operations (USD $) In Thousands, except Share data, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Revenue:
Subscription and support revenue	$ 120,324	$ 103,116	$ 84,257
Professional services and other revenue	4,693	6,779	3,716
Total revenue	125,017	109,895	87,973
Cost of revenue:
Cost of subscription and support revenue	38,015	29,205	22,553
Cost of professional services and other revenue	5,718	7,585	4,831
Total cost of revenue	43,733	36,790	27,384
Gross profit	81,284	73,105	60,589
Operating expenses:
Research and development	28,252	21,052	18,725
Sales and marketing	46,014	41,000	38,725
General and administrative	19,136	18,478	16,734
Merger-related	3,075	2,069	1,852
Total operating expenses	96,477	82,599	76,036
Loss from operations	(15,193)	(9,494)	(15,447)
Other income (expense):
Interest income	11	58	106
Interest expense	(96)		(241)
Other expense, net	(1,355)	(594)	(359)
Total other expense, net	(1,440)	(536)	(494)
Loss before income taxes and non-controlling interest in consolidated subsidiary	(16,633)	(10,030)	(15,941)
Provision for (benefit from) income taxes	260	212	(3,489)
Consolidated net loss	(16,893)	(10,242)	(12,452)
Net income attributable to non-controlling interest in consolidated subsidiary		(20)	(734)
Net loss attributable to Brightcove Inc.	(16,893)	(10,262)	(13,186)
Accretion of dividends on redeemable convertible preferred stock			(733)
Net loss attributable to common stockholders	(16,893)	(10,262)	(13,919)
Net loss per share attributable to common stockholders - basic and diluted	$ (0.53)	$ (0.36)	$ (0.57)
Weighted-average number of common shares used in computing net loss per share attributable to common stockholders - basic and diluted	31,949	28,351	24,626
Includes related party revenue ( Note 9 )		42	3,516
Amortization of acquired intangible assets included in above line items:
Amortization expense related to intangible assets	3,200	1,719	644
Cost of subscription and support revenue [Member]
Stock-based compensation included in above line items:
Stock-based compensation	218	248	125
Amortization of acquired intangible assets included in above line items:
Amortization expense related to intangible assets	1,946	1,013	379
Cost of professional services and other revenue [Member]
Stock-based compensation included in above line items:
Stock-based compensation	141	149	116
Research and development [Member]
Stock-based compensation included in above line items:
Stock-based compensation	1,399	1,191	687
Amortization of acquired intangible assets included in above line items:
Amortization expense related to intangible assets	140	39	15
Sales and marketing [Member]
Stock-based compensation included in above line items:
Stock-based compensation	2,193	2,225	1,606
Amortization of acquired intangible assets included in above line items:
Amortization expense related to intangible assets	1,114	667	250
General and administrative [Member]
Stock-based compensation included in above line items:
Stock-based compensation	$ 2,436	$ 2,588	$ 3,309

Consolidated Statements of Comprehensive Loss (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Consolidated Statements of Comprehensive Loss [Abstract]
Consolidated net loss	$ (16,893)	$ (10,242)	$ (12,452)
Other comprehensive loss:
Foreign currency translation adjustments	(323)	(1,025)	(484)
Comprehensive loss	(17,216)	(11,267)	(12,936)
Net income attributable to non-controlling interest in consolidated subsidiary		(20)	(734)
Comprehensive loss attributable to Brightcove Inc.	$ (17,216)	$ (11,287)	$ (13,670)

Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders' Equity (Deficit) (USD $) In Thousands, except Share data	Total	Preferred Stock [Member] Series A Redeemable Convertible Preferred Stock [Member]	Preferred Stock [Member] Series B Redeemable Convertible Preferred Stock [Member]	Preferred Stock [Member] Series C Redeemable Convertible Preferred Stock [Member]	Preferred Stock [Member] Series D Redeemable Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid-In Capital [Member]	Accumulated Other Comprehensive Income [Member]	Accumulated Deficit [Member]	Total Stock-holders' (Deficit) Equity Attributable to Brightcove Inc. [Member]	Non-Controlling Interest [Member]
Beginning Balance at Dec. 31, 2011	$ (105,085)	$ 7,533	$ 23,291	$ 76,400	$ 13,127	$ 5		$ 1,056	$ (107,254)	$ (106,193)	$ 1,108
Beginning Balance, shares at Dec. 31, 2011		5,375,000	6,921,854	7,392,163	2,315,842	5,224,532
Issuance of common stock upon exercise of stock options	1,346					1	1,345			1,346
Issuance of common stock upon exercise of stock options, shares						801,099
Vesting of restricted stock	101						101			101
Issuance of common stock pursuant to restricted stock units
Issuance of common stock pursuant to restricted stock units, shares						13,009
Issuance of common stock upon net exercise of stock warrants
Issuance of common stock upon net exercise of stock warrants, shares						15,781
Accretion of redeemable convertible preferred stock to redemption value	(39)	1	1	32	5				(39)	(39)
Accretion of cumulative dividends on redeemable convertible preferred stock	(733)	42	133	464	94		(677)		(56)	(733)
Stock-based compensation expense	5,843						5,843			5,843
Issuance of common stock in connection with initial public offering, net of issuance costs of $4,347	54,476					6	54,470			54,476
Issuance of common stock in connection with initial public offering, net of issuance costs of $4,347, shares						5,750,000
Conversion of redeemable convertible preferred stock into common stock	121,124	(7,576)	(23,425)	(76,896)	(13,226)	16	106,435		14,673	121,124
Conversion of redeemable convertible preferred stock into common stock, shares		(5,375,000)	(6,921,854)	(7,392,163)	(2,315,842)	16,150,505
Reclassification of warrants to purchase shares of redeemable convertible preferred stock into warrants to purchase common stock	395						395			395
Foreign currency translation adjustment	(484)							(484)		(484)
Net (loss) income	(12,452)								(13,186)	(13,186)	734
Ending Balance at Dec. 31, 2012	64,492					28	167,912	572	(105,862)	62,650	1,842
Ending Balance, shares at Dec. 31, 2012						27,954,926
Issuance of common stock upon exercise of stock options	1,830					1	1,829			1,830
Issuance of common stock upon exercise of stock options, shares						785,525
Vesting of restricted stock	8						8			8
Issuance of common stock pursuant to restricted stock units
Issuance of common stock pursuant to restricted stock units, shares						294,468
Stock-based compensation expense	6,401						6,401			6,401
Purchase of non-controlling interest in consolidated subsidiary	(1,084)						778			778	(1,862)
Foreign currency translation adjustment	(1,025)							(1,025)		(1,025)
Net (loss) income	(10,242)								(10,262)	(10,262)	20
Ending Balance at Dec. 31, 2013	60,380					29	176,928	(453)	(116,124)	60,380
Ending Balance, shares at Dec. 31, 2013						29,034,919
Issuance of common stock upon exercise of stock options	597						597			597
Issuance of common stock upon exercise of stock options, shares						210,735
Issuance of common stock pursuant to restricted stock units
Issuance of common stock pursuant to restricted stock units, shares						328,353
Issuance of common stock upon acquisition	30,615					3	30,612			30,615
Issuance of common stock upon acquisition, shares						2,850,547
Stock-based compensation expense	6,387						6,387			6,387
Foreign currency translation adjustment	(323)							(323)		(323)
Net (loss) income	(16,893)								(16,893)	(16,893)
Ending Balance at Dec. 31, 2014	$ 80,763					$ 32	$ 214,524	$ (776)	$ (133,017)	$ 80,763
Ending Balance, shares at Dec. 31, 2014						32,424,554

Consolidated Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Dec. 31, 2012
Operating activities
Net loss	$ (16,893)	$ (10,242)	$ (12,452)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities:
Depreciation and amortization	8,587	5,867	4,666
Stock-based compensation	6,387	6,401	5,843
Deferred income taxes		62	(3,600)
Change in fair value of warrants			(28)
Provision for reserves on accounts receivable	118	449	137
Amortization of premium on investments	1	73	133
Amortization of deferred financing costs			44
Loss on disposal of equipment	86	43	83
Changes in assets and liabilities, net of acquisitions:
Accounts receivable	409	(3,247)	(4,437)
Prepaid expenses	(543)	(963)	77
Other current assets	344	319	347
Other assets	1,140	(819)	90
Accounts payable	(2,324)	2,117	(1,321)
Accrued expenses	(1,902)	2,473	3,732
Deferred revenue	6,075	4,785	5,477
Net cash provided by (used in) operating activities	1,485	7,318	(1,209)
Investing activities
Cash paid for acquisition, net of cash acquired	(9,100)		(27,210)
Purchases of investments			(14,063)
Maturities of investments	3,060	8,200	2,596
Purchases of property and equipment	(3,518)	(3,415)	(6,299)
Capitalization of internal-use software costs	(1,034)	(500)	(24)
Decrease (increase) in restricted cash	121	(19)
Net cash (used in) provided by investing activities	(10,471)	4,266	(45,000)
Financing activities
Proceeds from issuance of common stock in connection with initial public offering, net of offering costs			56,763
Proceeds from exercise of stock options	597	1,830	1,346
Purchase of non-controlling interest in consolidated subsidiary		(1,084)
Payments under term loan			(7,000)
Payments under capital lease obligation	(1,399)
Net cash (used in) provided by financing activities	(802)	746	51,109
Effect of exchange rate changes on cash	(343)	(991)	(419)
Net (decrease) increase in cash and cash equivalents	(10,131)	11,339	4,481
Cash and cash equivalents at beginning of year	33,047	21,708	17,227
Cash and cash equivalents at end of year	22,916	33,047	21,708
Supplemental disclosure of cash flow information
Cash paid for income taxes	184	122	61
Cash paid for interest	96		303
Supplemental disclosure of non-cash investing and financing activities
Unpaid internal-use software costs	6	565
Unpaid purchases of property and equipment	559	152	46
Conversion of preferred stock to common stock			121,124
Conversion of warrants to purchase preferred stock to warrants to purchase common stock			395
Accretion of Series A, B, C and D redeemable convertible preferred stock issuance costs and dividends			772
Vesting of restricted stock		8	101
Supplemental disclosure of cash flow related to acquisitions In connection with the acquisitions of Unicorn and Zencoder on January 31, 2014 and on August 14, 2012, respectively, the following transactions occurred:
Fair value of assets acquired	44,373		31,183
Liabilities assumed related to acquisition	(4,645)		(3,804)
Total purchase price	39,728		27,379
Less fair value of common stock issued in connection with acquisition	(30,615)
Add working capital adjustment receivable			79
Less cash and cash equivalents acquired	(13)		(248)
Cash paid for acquisition, net of cash acquired	$ 9,100		$ 27,210

Business Description	12 Months Ended
Business Description	Dec. 31, 2014
Business Description [Abstract]
Business Description	1. Business Description Brightcove Inc. (the Company) is a leading global provider of cloud services for video which enable its customers to publish and distribute video to Internet-connected devices quickly, easily and in a cost-effective and high-quality manner. The Company is headquartered in Boston, Massachusetts and was incorporated in the state of Delaware on August 24, 2004. At December 31, 2014, the Company had nine wholly-owned subsidiaries: Brightcove UK Ltd, Brightcove Singapore Pte. Ltd., Brightcove Korea, Brightcove Australia Pty Ltd, Brightcove Holdings, Inc., Brightcove Kabushiki Kaisha (Brightcove KK), Zencoder Inc. (Zencoder), Brightcove FZ-LLC, and Cacti Acquisition LLC.

- Definition

The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure.

+ References+ Details

Summary of Significant Accounting Policies

12 Months Ended

Dec. 31, 2014

Summary of Significant Accounting Policies [Abstract]

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

The accompanying consolidated financial statements reflect the application of certain significant accounting policies as described below and elsewhere in these notes to the consolidated financial statements.

The Company believes that a significant accounting policy is one that is both important to the portrayal of the Company's financial condition and results, and requires management's most difficult, subjective, or complex judgments, often as the result of the need to make estimates about the effect of matters that are inherently uncertain.

Basis of Presentation

The accompanying consolidated financial statements have been prepared in conformity with accounting principles generally accepted in the United States of America (GAAP). Any reference in these notes to applicable guidance is meant to refer to the authoritative United States generally accepted accounting principles as found in the Accounting Standards Codification (ASC) and Accounting Standards Update (ASU) of the Financial Accounting Standards Board (FASB).

Use of Estimates and Uncertainties

The preparation of financial statements in conformity with generally accepted accounting principles in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities at the date of the financial statements, and the reported amounts expensed during the reporting period. Actual results could differ from those estimates.

Significant estimates relied upon in preparing these consolidated financial statements include revenue recognition and revenue reserves, allowances for doubtful accounts, contingent liabilities, the expensing and capitalization of research and development costs for internal-use software, intangible asset valuations, amortization periods, expected future cash flows used to evaluate the recoverability of long-lived assets, the determination of the fair value of stock awards issued, stock-based compensation expense, and the recoverability of the Company's net deferred tax assets and related valuation allowance.

Although the Company regularly assesses these estimates, actual results could differ materially from these estimates. Changes in estimates are recorded in the period in which they become known. The Company bases its estimates on historical experience and various other assumptions that it believes to be reasonable under the circumstances. Actual results may differ from management's estimates if these results differ from historical experience, or other assumptions do not turn out to be substantially accurate, even if such assumptions are reasonable when made.

The Company is subject to a number of risks and uncertainties common to companies in similar industries and stages of development including, but not limited to, rapid technological changes, competition from substitute products and services from larger companies, customer concentration, management of international activities, protection of proprietary rights, patent litigation, and dependence on key individuals.

Principles of Consolidation

The consolidated financial statements include the accounts of the Company and its wholly-owned subsidiaries and non-controlling interest. All significant intercompany balances and transactions have been eliminated in consolidation.

Non-controlling interest in 2012 represents the minority stockholders' proportionate share (37%) of the Company's majority-owned subsidiary, Brightcove KK, a Japanese joint venture, which was formed on July 18, 2008. The portion of net income attributable to non-controlling interest prior to the remaining acquisition in 2013 is presented as net income attributable to non-controlling interest in consolidated subsidiary in the consolidated statements of operations, and the portion of other comprehensive loss of this subsidiary is presented in the consolidated statements of redeemable convertible preferred stock and stockholders' equity (deficit) and statements of comprehensive loss. See Note 8 for further discussion.

On January 8, 2013, the Company acquired the remaining 37% interest in Brightcove KK. The purchase price of the remaining interest of Brightcove KK was approximately $1.1 million and was funded by cash on hand. The Company owned a 63% interest in the Brightcove KK joint venture since its formation in 2008. Brightcove KK is now 100% owned by the Company. The purchase was accounted for as an equity transaction and, as such, the Company has continued to consolidate Brightcove KK for financial reporting purposes; however, commencing on January 8, 2013, the Company no longer records non-controlling interest in its consolidated financial statements.

Subsequent Events Considerations

The Company considers events or transactions that occur after the balance sheet date but prior to the issuance of the financial statements to provide additional evidence for certain estimates or to identify matters that require additional disclosure. Subsequent events have been evaluated as required. The Company has evaluated all subsequent events and determined that there are no material recognized or unrecognized subsequent events.

Foreign Currency Translation

The reporting currency of the Company is the U.S. dollar. The functional currency of the Company's foreign subsidiaries is the local currency of each subsidiary. All assets and liabilities in the balance sheets of entities whose functional currency is a currency other than the U.S. dollar are translated into U.S. dollar equivalents at exchange rates as follows: (1) asset and liability accounts at period-end rates, (2) income statement accounts at weighted-average exchange rates for the period, and (3) stockholders' equity accounts at historical exchange rates. The resulting translation adjustments are excluded from income (loss) and reflected as a separate component of stockholders' equity. Foreign currency transaction gains and losses are included in net loss for the period. The Company may periodically have certain intercompany foreign currency transactions that are deemed to be of a long-term investment nature; exchange adjustments related to those transactions are made directly to a separate component of stockholders' equity.

Cash, Cash Equivalents and Investments

The Company considers all highly liquid investments with an original maturity of three months or less at the date of purchase to be cash equivalents. Investments not classified as cash equivalents with maturities less than one year from the balance sheet date are classified as short-term investments, while investments with maturities in excess of one year from the balance sheet date are classified as long-term investments. Management determines the appropriate classification of investments at the time of purchase, and re-evaluates such determination at each balance sheet date.

Cash and cash equivalents primarily consist of cash on deposit with banks and amounts held in interest-bearing money market accounts. Cash equivalents are carried at cost, which approximates their fair market value. Investments primarily consist of certificates of deposit, commercial paper and corporate debentures. At December 31, 2013, the Company classified its investments as held-to-maturity as it was the Company's intention to hold such investments until they mature. As such, investments are recorded at amortized cost at December 31, 2013.

Cash and cash equivalents as of December 31, 2014 consist of the following:


	December 31, 2014
Description	Contracted Maturity		Amortized Cost		Fair Market Value				Balance Per Balance Sheet
Cash		Demand	$	13,342	$	13,342	$	13,342
Money market funds		Demand		9,574		9,574		9,574
Total cash and cash equivalents			$	22,916	$	22,916	$	22,916

Cash, cash equivalents and investments as of December 31, 2013 consist of the following:


	December 31, 2013
Description	Contracted Maturity		Amortized Cost		Fair Market Value			Balance Per Balance Sheet
Cash		Demand	$	19,250	$	19,250	$	19,250
Money market funds		Demand		13,797		13,797		13,797
Total cash and cash equivalents			$	33,047	$	33,047	$	33,047
Certificates of deposit		110 - 163 days	$	960	$	961	$	960
Corporate debentures		23 - 96 days		2,101		2,102		2,101
Total short-term investments			$	3,061	$	3,063	$	3,061

Restricted Cash

At December 31, 2014 and 2013, restricted cash was $201,000 and $322,000, respectively, and was held in certificates of deposit as collateral for letters of credit related to the contractual provisions of the Company's corporate credit cards.and the contractual provisions with a customer.

Disclosure of Fair Value of Financial Instruments

The carrying amounts of the Company's financial instruments, which include cash, cash equivalents, accounts receivable, accounts payable and accrued expenses, approximated their fair values at December 31, 2014 and 2013, due to the short-term nature of these instruments. See Note 5 for discussion on the determination of the fair value of the Company's long-term investments.

The Company has evaluated the estimated fair value of financial instruments using available market information and management's estimates. The use of different market assumptions and/or estimation methodologies could have a significant impact on the estimated fair value amounts. See Note 5 for further discussion.

Revenue Recognition

The Company primarily derives revenue from the sale of its online video platform, which enables its customers to publish and distribute video to Internet-connected devices quickly, easily and in a cost-effective and high-quality manner. Revenue is derived from three primary sources: (1) the subscription to its technology and related support; (2) hosting, bandwidth and encoding services; and (3) professional services, which include initiation, set-up and customization services.

The Company recognizes revenue when all of the following conditions are satisfied: (1) there is persuasive evidence of an arrangement; (2) the service has been provided to the customer; (3) the collection of fees is probable; and (4) the amount of fees to be paid by the customer is fixed or determinable.

The Company's subscription arrangements provide customers the right to access its hosted software applications. Customers do not have the right to take possession of the Company's software during the hosting arrangement. Accordingly, the Company recognizes revenue in accordance with ASC 605, Revenue Recognition. Contracts for premium customers generally have a term of one year and are non-cancellable. These contracts generally provide the customer with a maximum annual level of usage, and provide the rate at which the customer must pay for actual usage above the annual allowable usage. For these services, the Company recognizes the annual fee ratably as revenue each month. Should a customer's usage of the Company's services exceed the annual allowable level, revenue is recognized for such excess in the period of the usage. Contracts for volume customers are generally month-to-month arrangements, have a maximum monthly level of usage and provide the rate at which the customer must pay for actual usage above the monthly allowable usage. The monthly volume subscription and support and usage fees are recognized as revenue during the period in which the related cash is collected.

Revenue recognition commences upon the later of when the application is placed in a production environment, or when all revenue recognition criteria have been met.

Professional services and other revenue sold on a stand-alone basis are recognized as the services are performed, subject to any refund or other obligation.

Deferred revenue includes amounts billed to customers for which revenue has not been recognized, and primarily consists of the unearned portion of annual software subscription and support fees, and deferred professional service fees.

Revenue is presented net of any taxes collected from customers.

Multiple-Element Arrangements

The Company periodically enters into multiple-element service arrangements that include platform subscription fees, support fees, initiation fees, and, in certain cases, other professional services.

The Company assesses arrangements with multiple deliverables under ASU No. 2009-13, Revenue Recognition (Topic 605), Multiple-Deliverable Revenue Arrangements — a Consensus of the FASB Emerging Issues Task Force, which amended the previous multiple-element arrangements accounting guidance. Pursuant to ASU 2009-13, objective and reliable evidence of fair value of the undelivered elements is no longer required in order to account for deliverables in a multiple-element arrangement separately. Instead, arrangement consideration is allocated to deliverables based on their relative selling price. The new guidance also eliminates the use of the residual method.

In order to treat deliverables in a multiple-element arrangement as separate units of accounting, the deliverables must have stand-alone value upon delivery. If the deliverables have stand-alone value upon delivery, the Company accounts for each deliverable separately. Subscription services have stand-alone value as such services are often sold separately. In determining whether professional services have stand-alone value, the Company considers the following factors for each professional services agreement: availability of the services from other vendors, the nature of the professional services, the timing of when the professional services contract was signed in comparison to the subscription service start date, and the contractual dependence of the subscription service on the customer's satisfaction with the professional services work. To date, the Company has concluded that all of the professional services included in multiple-element arrangements executed have stand-alone value, with the exception of initiation and activation fees.

When multiple deliverables included in an arrangement are separated into different units of accounting, the arrangement consideration is allocated to the identified separate units based on a relative selling price hierarchy. The Company determines the relative selling price for a deliverable based on its vendor-specific objective evidence of fair value (VSOE), if available, or its best estimate of selling price (BESP), if VSOE is not available. The Company has determined that third-party evidence of selling price (TPE) is not a practical alternative due to differences in its service offerings compared to other parties and the availability of relevant third-party pricing information. The amount of revenue allocated to delivered items is limited by contingent revenue, if any.

The Company has not established VSOE for its offerings due to the lack of pricing consistency, the introduction of new services and other factors. Accordingly, the Company uses its BESP to determine the relative selling price. The Company determines BESP by considering its overall pricing objectives and market conditions. Significant pricing practices taken into consideration include the Company's discounting practices, the size and volume of the Company's transactions, the geographic area where services are sold, price lists, historical contractually stated prices and prior relationships and future subscription service sales with certain classes of customers.

The determination of BESP is made through consultation with and approval by the Company's management, taking into consideration the go-to-market strategy. As the Company's go-to-market strategies evolve, the Company may modify its pricing practices in the future, which could result in changes in selling prices, including both VSOE and BESP. The Company plans to analyze the selling prices used in its allocation of arrangement consideration, at a minimum, on an annual basis. Selling prices will be analyzed on a more frequent basis if a significant change in the Company's business necessitates a more timely analysis or if the Company experiences significant variances in its selling prices.

Cost of Revenue

Cost of revenue primarily consists of costs related to supporting and hosting the Company's product offerings and delivering professional services. These costs include salaries, benefits, incentive compensation and stock-based compensation expense related to the management of the Company's data centers, customer support team and the Company's professional services staff, in addition to third-party service provider costs such as data center and networking expenses, allocated overhead, amortization of capitalized internal-use software development costs and intangible assets and depreciation expense.

Allowance for Doubtful Accounts

The Company offsets gross trade accounts receivable with an allowance for doubtful accounts. The allowance for doubtful accounts is the Company's best estimate of the amount of probable credit losses in the Company's existing accounts receivable and is based upon historical loss patterns, the number of days that billings are past due, and an evaluation of the potential risk of loss associated with specific accounts. Account balances are charged against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote. Provisions for allowances for doubtful accounts are recorded in general and administrative expense.

Below is a summary of the changes in the Company's allowance for doubtful accounts for the years ended December 31, 2014, 2013 and 2012:


	Balance at Beginning of Period		Provision		Write-offs			Balance at End of Period
Year ended December 31, 2014	$	461	$	118	$	(398	)	$	181
Year ended December 31, 2013		338		449		(326	)		461
Year ended December 31, 2012		266		137		(65	)		338

Off-Balance Sheet Risk and Concentration of Credit Risk

The Company has no significant off-balance sheet risk, such as foreign exchange contracts, option contracts, or other foreign hedging arrangements. Financial instruments that potentially expose the Company to concentrations of credit risk consist primarily of cash, cash equivalents, investments and trade accounts receivable. The Company maintains its cash and cash equivalents and investments principally with accredited financial institutions of high credit standing. Although the Company deposits its cash with multiple financial institutions, its deposits, at times, may exceed federally insured limits. The Company routinely assesses the creditworthiness of its customers. The Company generally has not experienced any material losses related to receivables from individual customers, or groups of customers. The Company does not require collateral. Due to these factors, no additional credit risk beyond amounts provided for collection losses is believed by management to be probable in the Company's accounts receivable.

For the years ended December 31, 2014, 2013 and 2012, no individual customer accounted for more than 10% of total revenue.

As of December 31, 2014 and 2013, no individual customer accounted for more than 10% of net accounts receivable.

Concentration of Other Risks

The Company is dependent on certain content delivery network providers who provide digital media delivery functionality enabling the Company's on-demand application service to function as intended for the Company's customers and ultimate end-users. The disruption of these services could have a material adverse effect on the Company's business, financial position, and results of operations.

Software Development Costs

Costs incurred to develop software applications used in the Company's on-demand application services consist of (a) certain external direct costs of materials and services incurred in developing or obtaining internal-use computer software, and (b) payroll and payroll-related costs for employees who are directly associated with, and who devote time to, the project. These costs generally consist of internal labor during configuration, coding, and testing activities. Research and development costs incurred during the preliminary project stage or costs incurred for data conversion activities, training, maintenance and general and administrative or overhead costs are expensed as incurred. Capitalization begins when the preliminary project stage is complete, management, with the relevant authority, authorizes and commits to the funding of the software project, it is probable the project will be completed, the software will be used to perform the functions intended and certain functional and quality standards have been met. Qualified costs incurred during the operating stage of the Company's software applications relating to upgrades and enhancements are capitalized to the extent it is probable that they will result in added functionality, while costs that cannot be separated between maintenance of, and minor upgrades and enhancements to, internal-use software are expensed as incurred. These capitalized costs are amortized on a straight-line basis over the expected useful life of the software, which is estimated to be three years. Capitalized internal-use software development costs are classified as “Software” within “Property and Equipment, net” in the accompanying consolidated balance sheets.

During the years ended December 31, 2014, 2013 and 2012, the Company capitalized $474, $1,065 and $24, respectively, of internal-use software development costs. The Company recorded amortization expense associated with its capitalized internal-use software development costs of $397, $312 and $542 for the years ended December 31, 2014, 2013 and 2012, respectively.

In addition to the software development costs described above, the Company incurs costs to develop computer software to be licensed or otherwise marketed to customers. Costs incurred in the research, design and development of software for sale to others are charged to expense until technological feasibility is established. The Company capitalizes eligible computer software development costs upon achievement of technological feasibility subject to net realizable value considerations. Thereafter, software development costs are capitalized until the product is released and amortized to product cost of sales on a straight-line basis over the lesser of three years or the estimated economic lives of the respective products. The Company has determined that technological feasibility is established at the time a working model of software is completed. Because the Company believes its current process for developing software will be essentially completed concurrently with the establishment of technological feasibility, no costs have been capitalized to date.

Property and Equipment

Property and equipment are recorded at cost and depreciated over their estimated useful lives using the straight-line method. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related asset. Upon retirement or sale, the cost of assets disposed of, and the related accumulated depreciation, are removed from the accounts, and any resulting gain or loss is included in the determination of net income or loss in the period of retirement.

Property and equipment consists of the following:


	Estimated Useful Life (in Years)		December 31,
	Estimated Useful Life (in Years)		2014		2013
Computer equipment		3	$	19,815	$	14,275
Software		3 - 6		9,245		8,473
Furniture and fixtures		5		1,827		1,721
Leasehold improvements		Shorter of lease term or the estimated useful life		929		737
				31,816		25,206
Less accumulated depreciation and amortization				21,444		16,411
			$	10,372	$	8,795

Depreciation and amortization expense, which includes amortization expense associated with capitalized internal-use software development costs, for the years ended December 31, 2014, 2013 and 2012 was $5,388, $4,148 and $4,022, respectively.

Expenditures for maintenance and repairs are charged to expense as incurred, whereas major improvements are capitalized as additions to property and equipment.

Long-Lived Assets

The Company reviews long-lived assets and certain identifiable intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. During this review, the Company re-evaluates the significant assumptions used in determining the original cost and estimated lives of long-lived assets. Although the assumptions may vary from asset to asset, they generally include operating results, changes in the use of the asset, cash flows, and other indicators of value. Management then determines whether the remaining useful life continues to be appropriate, or whether there has been an impairment of long-lived assets based primarily upon whether expected future undiscounted cash flows are sufficient to support the assets' recovery. If impairment exists, the Company adjusts the carrying value of the asset to fair value, generally determined by a discounted cash flow analysis.

For the years ended December 31, 2014, 2013 and 2012, the Company has not identified any impairment of its long-lived assets.

Business Combinations

The Company records tangible and intangible assets acquired and liabilities assumed in business combinations under the purchase method of accounting. Amounts paid for each acquisition are allocated to the assets acquired and liabilities assumed based on their fair values at the date of acquisition. The Company then allocates the purchase price in excess of net tangible assets acquired to identifiable intangible assets based on detailed valuations that use information and assumptions provided by management. Any excess purchase price over the fair value of the net tangible and intangible assets acquired and liabilities assumed is allocated to goodwill. If the fair value of the assets acquired exceeds our purchase price, the excess is recognized as a gain.

Significant management judgments and assumptions are required in determining the fair value of acquired assets and liabilities, particularly acquired intangible assets. The valuation of purchased intangible assets is based upon estimates of the future performance and cash flows from the acquired business. Each asset is measured at fair value from the perspective of a market participant.

If different assumptions are used, it could materially impact the purchase price allocation and adversely affect our results of operations, financial condition and cash flows.

Intangible Assets and Goodwill

Intangible assets that have finite lives are amortized over their useful lives based on the pattern of consumption of the economic benefit or, if that pattern cannot be readily determined, on a straight-line basis and are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable, as discussed above.

Goodwill is not amortized, but is evaluated for impairment annually, or whenever events or changes in circumstances indicate that the carrying value may not be recoverable.

In assessing the recoverability of goodwill, the Company must make assumptions regarding the estimated future cash flows, and other factors, to determine the fair value of these assets. If these estimates or their related assumptions change in the future, the Company may be required to record impairment charges against these assets in the reporting period in which the impairment is determined. The Company has determined, based on its organizational structure, that it had one reporting unit as of December 31, 2014 and 2013.

For goodwill, the impairment evaluation includes a comparison of the carrying value of the reporting unit to the fair value of the reporting unit. If the reporting unit's estimated fair value exceeds the reporting unit's carrying value, no impairment of goodwill exists. If the fair value of the reporting unit does not exceed its carrying value, then further analysis would be required to determine the amount of the impairment, if any.

In accordance with ASU No. 2011-08, Intangibles — Goodwill and Other (Topic 350) Testing Goodwill for Impairment, the Company has the option to assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount to determine whether further impairment testing is necessary. Based on the results of the qualitative review of goodwill performed as of December 31, 2014 and 2013, the Company did not identify any indicators of impairment. As such, the two-phase process described above was not necessary.

Comprehensive Income (Loss)

Comprehensive income (loss) is defined as the change in equity of a business enterprise during a period from transactions, other events, and circumstances from non-owner sources. Accumulated other comprehensive loss is presented separately on the consolidated balance sheets and consists entirely of cumulative foreign translation adjustments as of December 31, 2014 and 2013.

Net Loss per Share

The Company calculates basic and diluted net loss per common share by dividing the net loss attributable to common stockholders by the weighted-average number of common shares outstanding during the period. The Company has excluded (a) all unvested restricted shares that are subject to repurchase and (b) the Company's other potentially dilutive shares, which include redeemable convertible preferred stock in 2012, warrants to purchase redeemable convertible preferred stock in 2012, warrants to purchase common stock and outstanding common stock options, from the weighted-average number of common shares outstanding as their inclusion in the computation for all periods would be anti-dilutive due to net losses incurred. The Company's redeemable convertible preferred stock were deemed to be participating securities as defined by ASC 260-10, Earnings Per Share, but were excluded from the earnings per share calculation as they do not have an obligation to share in the Company's net losses.

A reconciliation of the number of shares used in the calculation of basic and diluted net loss per share is as follows:


	Year Ended December 31,
	2014			2013			2012
	(in thousands, except per share data)
Computation of basic and diluted net loss per share:
Net loss attributable to common stockholders	$	(16,893	)	$	(10,262	)	$	(13,919	)
Weighted-average shares of common stock outstanding		31,949			28,351			24,662
Less: weighted-average number of unvested restricted common shares outstanding		—			—			36
Weighted-average number of common shares used in calculating net loss per common share		31,949			28,351			24,626
Net loss per share applicable to common stockholders	$	(0.53	)	$	(0.36	)	$	(0.57	)

The following potentially dilutive common shares have been excluded from the computation of weighted-average shares outstanding as of December 31, 2014, 2013 and 2012, as their effect would have been antidilutive:


	Year Ended December 31,
	2014		2013		2012
	(in thousands)
Redeemable convertible preferred stock		—		—		2,162
Options outstanding		3,805		3,331		3,894
Restricted stock units outstanding		990		1,398		384
Unvested restricted shares		—		—		36
Warrants		28		28		34

Income Taxes

The Company accounts for income taxes in accordance with the asset and liability method. Under this method, deferred tax assets and liabilities are recognized based on temporary differences between the financial reporting and income tax bases of assets and liabilities using statutory rates. In addition, this method requires a valuation allowance against net deferred tax assets if, based upon the available evidence, it is more likely than not that some or all of the deferred tax assets will not be realized.

The Company accounts for uncertain tax positions recognized in the consolidated financial statements by prescribing a more-likely-than-not threshold for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Interest and penalties, if applicable, related to uncertain tax positions would be recognized as a component of income tax expense. The Company has no recorded liabilities for uncertain tax positions as of December 31, 2014 or 2013.

Stock-Based Compensation

At December 31, 2014, the Company had four stock-based compensation plans: the Amended and Restated 2004 Stock Option and Incentive Plan, the 2012 Stock Incentive Plan, the Brightcove Inc. 2012 RSU Inducement Plan, and the Brightcove Inc. 2014 Stock Option Inducement Plan. Additionally, during March 2009, Brightcove KK adopted the Brightcove KK Stock Option Plan. On January 8, 2013, in conjunction with the acquisition of the remaining 37% of Brightcove KK, the Brightcove KK Stock Option Plan was terminated. These plans are more fully described in Note 7.

For stock options issued under the Company's stock-based compensation plans, the fair value of each option grant is estimated on the date of grant, and an estimated forfeiture rate is used when calculating stock-based compensation expense for the period. For restricted stock awards issued under the Company's stock-based compensation plans, the fair value of each grant is calculated based on the Company's stock price on the date of grant. For service-based options, the Company recognizes compensation expense on a straight-line basis over the requisite service period of the award.

The fair value of each option grant issued under the Company's stock-based compensation plans was estimated using the Black-Scholes option-pricing model. As there was no public market for its common stock prior to February 17, 2012, the effective date of the Company's IPO, and as the trading history of the Company's common stock was limited through December 31, 2014, the Company determined the volatility for options granted based on an analysis of reported data for a peer group of companies that issued options with substantially similar terms. The expected volatility of options granted has been determined using an average of the historical volatility measures of this peer group of companies. The expected life of options has been determined utilizing the “simplified method”. The simplified method is based on the average of the vesting tranches and the contractual life of each grant. The risk-free interest rate is based on a treasury instrument whose term is consistent with the expected life of the stock options. The Company has not paid, and does not anticipate paying, cash dividends on its common stock; therefore, the expected dividend yield is assumed to be zero. In addition, based on an analysis of the historical actual forfeitures, the Company applied an estimated forfeiture rate of approximately 17%, 15% and 14% for the years ended December 31, 2014, 2013 and 2012, respectively, in determining the expense recorded in the accompanying consolidated statements of operations.

The weighted-average fair value of options granted during the years ended December 31, 2014, 2013 and 2012, was $4.21, $5.34 and $7.74 per share, respectively. The weighted-average assumptions utilized to determine such values are presented in the following table:


	Year Ended December 31,
	2014			2013			2012
Risk-free interest rate		2.16	%		1.80	%		1.25	%
Expected volatility		52	%		54	%		57	%
Expected life (in years)		6.2			6.2			6.2
Expected dividend yield		—			—			—

As of December 31, 2014, there was $11,725 of total unrecognized stock-based compensation expense related to unvested employee stock options, restricted stock awards and restricted stock units issued under the Company's stock-based compensation plans that is expected to be recognized over a weighted-average period of 3.14 years. The total unrecognized stock-based compensation expense will be adjusted for future changes in estimated forfeitures.

The Company accounts for transactions in which services are received from non-employees in exchange for equity instruments based on the fair value of such services received, or of the equity instruments issued, whichever is more reliably measured. The Company determines the total stock-based compensation expense related to non-employee awards using the Black-Scholes option-pricing model. Additionally, in accordance with ASC 505, Equity-Based Payments to Non-Employees, the Company accounts for awards to non-employees prospectively, such that the fair value of the awards is remeasured at each reporting date until the earlier of (a) the performance commitment date or (b) the date the services required under the arrangement have been completed.

For the years ended December 31, 2014, 2013 and 2012, stock-based compensation expense for stock options granted to non-employees in the accompanying consolidated statements of operations was not material.

For the years ended December 31, 2014, 2013 and 2012, total stock-based compensation expense, including expense related to stock-based awards granted under the Brightcove KK Plan, was $6,387, $6,401 and $5,843, respectively.

See Note 7 for a summary of the stock option activity under the Company's stock-based compensation plans for the year ended December 31, 2014.

Advertising Costs

Advertising costs are charged to operations as incurred. The Company incurred advertising costs of $3,515, $3,215 and $3,881 for the years ended December 31, 2014, 2013 and 2012, respectively.

Recent Accounting Pronouncements

In May 2014, the FASB and the International Accounting Standards Board jointly issued ASU No. 2014-9, Revenue from Contracts with Customers, which clarifies the principles for recognizing revenue and develops a common revenue standard for GAAP and International Financial Reporting Standards. The core principle of the guidance is that an entity should recognize revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The ASU is effective for public entities for annual and interim periods beginning after December 15, 2016. Early adoption is not permitted under GAAP and retrospective application is permitted but not required. The Company is currently evaluating the impact of adopting this guidance on its financial position and results of operations.

In August 2014, the Financial Accounting Standards Board (FASB) issued Accounting Standards Update (ASU) No. 2014-15, Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern. ASU 2014-15 requires management to evaluate, at each annual or interim reporting period, whether there are conditions or events that exist that raise substantial doubt about an entity's ability to continue as a going concern within one year after the date the financial statements are issued and provide related disclosures. ASU 2014-15 is effective for annual periods ending after December 15, 2016 and earlier application is permitted. The adoption of ASU 2014-15 is not expected to have a material effect on the Company's consolidated financial statements or disclosures.

- Definition

The entire disclosure for all significant accounting policies of the reporting entity.

+ References+ Details

Business Combinations

12 Months Ended

Dec. 31, 2014

Business Combinations [Abstract]

Business Combinations

3. Business Combinations

Unicorn Media, Inc.

On January 31, 2014, pursuant to the Asset Purchase Agreement and Plan of Reorganization (the Purchase Agreement) dated as of January 6, 2014, by and among the Company, Cacti Acquisition LLC, a Delaware limited liability company and wholly-owned subsidiary of the Company, Unicorn Media, Inc. (“Unicorn Media”), Unicorn Media of Arizona, Inc., an Arizona corporation (“Unicorn Arizona Sub”), U Media Limited, a private limited company registered in England and Wales (“Unicorn UK Sub” and, together with Unicorn Media and Unicorn Arizona Sub, “Unicorn”), and the Securityholders' Representative named therein, the Company completed its acquisition of substantially all of Unicorn's assets in exchange for common stock of the Company and the assumption by the Company of certain liabilities of Unicorn (the “Acquisition”). The Company issued 2,850,547 unregistered shares of common stock of the Company and paid approximately $9,100 in cash to cover transaction-related expenses of Unicorn, bonus expenses payable by Unicorn, the assumption of Unicorn's liability to cash out all vested non-qualified stock options and compensatory warrants to purchase the common stock of Unicorn outstanding immediately prior to the closing (including all Unicorn withholding obligations in connection therewith) and certain other liabilities of Unicorn. Based on a $10.74 price per share of the Company's common stock at the date of closing, the transaction is valued at approximately $39,728. Pursuant to the Purchase Agreement, 1,285,715 shares were placed into an escrow account to settle certain claims for indemnification for breaches or inaccuracies in Unicorn's representations and warranties, covenants and agreements. The Company recorded revenue from the acquisition of Unicorn of approximately $6,478 in the consolidated statements of operations from the acquisition date through December 31, 2014. It is impracticable for the Company to determine the amount of net loss from the acquisition of Unicorn included in the Company's consolidated statements of operations from the acquisition date through December 31, 2014 due to operating costs of Unicorn being included in the Company's historical departments subsequent to the acquisition. The Company acquired substantially all of Unicorn's assets to enhance and extend the Company's existing offerings with Unicorn's cloud video ad insertion technology. The Acquisition did not result in the addition of any reportable segments.

The Acquisition was accounted for using the purchase method of accounting in accordance with ASC 805 — Business Combinations. Accordingly, the results of operations of Unicorn have been included in the accompanying consolidated financial statements since the date of acquisition. The purchase price has been allocated to the tangible and intangible assets acquired and liabilities assumed based upon the respective estimates of fair value as of the date of the Acquisition and using assumptions that the Company's management believes are reasonable given the information currently available.

The process for estimating the fair values of identifiable intangible assets and certain tangible assets requires the use of significant estimates and assumptions, including estimating future cash flows and developing appropriate discount rates.

During the year ended December 31, 2014, the Company incurred merger-related costs related to the Acquisition of $2,999. Included in merger-related expenses are costs incurred in connection with closing the Acquisition in addition to costs associated with the retention of certain key employees. In addition to the $39,728 purchase price, pursuant to the Purchase Agreement, approximately $1,600 will be paid to retain certain key employees over periods ranging from one to two years as services are performed. Given that the retention amount is related to a future service requirement, the related expense is being recorded as compensation expense in the consolidated statements of operations over the expected service period, and was $1,251 during the year ended December 31, 2014.

All of the assets acquired and the liabilities assumed in the Acquisition have been recognized at their acquisition date fair values, which was finalized at December 31, 2014. The total purchase price for Unicorn has been allocated as follows:

Cash and cash equivalents	$	13
Other tangible assets		4,173
Identifiable intangible assets		11,429
Goodwill		28,758
Liabilities assumed		(4,645	)
Total estimated purchase price	$	39,728

The following are the identifiable intangible assets acquired and their respective estimated useful lives:

	Amount		Useful Life (in years)
Developed technology	$	8,149		8
Customer relationships		1,964		7
Non-compete agreements		1,316		3
Total	$	11,429

The fair value of the intangible assets has been estimated using the income approach in which the after-tax cash flows are discounted to present value. The cash flows are based on estimates used to price the transaction, and the discount rates applied were benchmarked with reference to the implied rate of return from the transaction model as well as the weighted-average cost of capital.

In performing the purchase price allocation, the Company considered, among other factors, its intention for future use of the acquired assets, analyses of historical financial performance, and estimates of future cash flows from Unicorn's products and services. The allocation resulted in acquired intangible assets of $11,429.

The acquired intangible assets consisted of developed technology, customer relationships and non-compete agreements and were valued using the income approach in which the after-tax cash flows are discounted to present value. The cash flows are based on estimates used to price the transaction, and the discount rates applied were benchmarked with reference to the implied rate of return from the transaction model as well as the weighted average cost of capital.

The Company assumed certain deferred tax assets and liabilities as part of the acquisition. The

Consolidated Statements of Redeemable Convertible Preferred Stock and Stockholders' Equity (Deficit) (Parenthetical) (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2012
Equity issuance costs	$ 4,347

1. Business Description

2. Summary of Significant Accounting Policies

Use of Estimates and Uncertainties

Principles of Consolidation

Subsequent Events Considerations

Foreign Currency Translation

Cash, Cash Equivalents and Investments

Restricted Cash

Disclosure of Fair Value of Financial Instruments

Revenue Recognition

Multiple-Element Arrangements

Cost of Revenue

Allowance for Doubtful Accounts

Off-Balance Sheet Risk and Concentration of Credit Risk

Concentration of Other Risks

Software Development Costs

Property and Equipment

Long-Lived Assets

Intangible Assets and Goodwill

Comprehensive Income (Loss)

Net Loss per Share

Income Taxes

Stock-Based Compensation

Advertising Costs

Recent Accounting Pronouncements