(10) Intangible and other assets, net

Intangible and other assets, net consisted of the following (in thousands):

 

		As of December 31,
		2013				2014
Internet domain names		$	14,514			$	14,607
Less accumulated amortization			(14,376	)			(14,499	)
Internet domain names, net			138				108
Other assets:
Registration fees, net			12				—
Other			334				205
Total intangibles and other assets, net		$	484			$	313

The Company capitalizes costs incurred to acquire domain names or URLs, which include the initial registration fees, to other intangible assets, which excludes intangible assets acquired through business combinations. The capitalized costs are amortized over the expected useful life of the domain names on a straight-line basis.

On September 10, 2013, the Company launched its Domains Marketplace, which provides domain names available for sale and initiated plans to facilitate the active buying and transacting of domain names. Domain name sales occurring after this launch have been recognized as revenue in the consolidated financial statements. The net carrying value of Internet domain names as of December 31, 2013 and 2014 related to both domain names held for use and available for sale.

The Company also capitalizes costs incurred to renew or extend the term of the domain names or URLs to prepaid expenses and other current assets or registration fees, net. The capitalized costs are amortized over the renewal or extended period on a straight-line basis. The total amount of costs incurred for the years ended December 31, 2013 and 2014 to renew or extend the term for domain names was $2.7 million for each period. The weighted average renewal period for registration fees as of December 31, 2014 was approximately 1.0 year.

Amortization expense for Internet domain names for the years ended December 31, 2012, 2013 and 2014, was approximately $520,000, $336,000 and $239,000, respectively.

Based upon the current amount of domains subject to amortization, the estimated expense for the next five years is as follows: $103,000 in 2015, $5,000 in 2016 and $0 thereafter.