Exhibit 99.2 (a)
NDCHealth Corporation
Software Costs
FY02 vs. FY03
FY02 |
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| Q1 |
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| Q2 |
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| Q3 |
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| 9 Months |
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Total costs associated with software development |
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| $ | 4,473 |
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| $ | 4,301 |
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| $ | 4,518 |
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| $ | 13,292 |
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Less: capitalization of internally developed software |
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| (2,688 | ) |
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| (2,844 | ) |
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| (2,961 | ) |
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| (8,493 | ) | |||||||||
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Capitalization as a % of revenue |
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| 3.2 | % |
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| 3.3 | % |
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| 3.3 | % |
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| 3.3 | % | |||||||||
Net software development expense |
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| 1,785 |
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| 1,457 |
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| 1,557 |
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| 4,799 |
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Software maintenance expense |
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| 2,966 |
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| 2,551 |
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| 2,431 |
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| 7,948 |
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Total net software expense |
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| $ | 4,751 |
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| $ | 4,008 |
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| $ | 3,988 |
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| $ | 12,747 |
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FY03 |
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| Q1 |
| Q2 |
| Q3 |
| 9 Months |
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| Total |
| Base* |
| Total |
| Base* |
| Total |
| Base* |
| Total |
| Base* |
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Total costs associated with software development |
| $ | 8,737 |
| $ | 5,164 |
| $ | 9,222 |
| $ | 5,199 |
| $ | 9,345 |
| $ | 5,375 |
| $ | 27,304 |
| $ | 15,738 |
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Less: capitalization of internally developed software |
| (7,119 | ) | (3,648 | ) | (7,154 | ) | (3,561 | ) | (7,610 | ) | (3,752 | ) | (21,883 | ) | (10,961 | ) | |||||||||
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Capitalization as a % of revenue |
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| 4.0 | % |
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| 3.7 | % |
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| 3.7 | % |
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| 3.8 | % | |||||||||
Net software development expense |
| 1,618 |
| 1,516 |
| 2,068 |
| 1,638 |
| 1,735 |
| 1,623 |
| 5,421 |
| 4,777 |
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Software maintenance expense |
| 2,501 |
| 2,132 |
| 2,481 |
| 2,067 |
| 2,201 |
| 1,793 |
| 7,183 |
| 5,992 |
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Total net software expense |
| $ | 4,119 |
| $ | 3,648 |
| $ | 4,549 |
| $ | 3,705 |
| $ | 3,936 |
| $ | 3,416 |
| $ | 12,604 |
| $ | 10,769 |
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* Base excludes TechRx