Includes payroll tax expense on secondary stock purchase transactions or the reversal of such expense due to the reduction of the estimated liability as follows:
Year Ended December 31,
2016
2015
2014
2013
2012
(in thousands)
Cost of revenue:
Subscription and support
$
-
$
-
$
30
$
-
$
-
Professional services and other
-
-
-
-
Sales and marketing
(57
)
-
461
267
57
Research and development
(57
)
-
653
267
57
General and administrative
(103
)
1,327
81
-
104
Total payroll tax expense
$
(217
)
$
1,327
$
1,225
$
534
$
218
(3)
Includes amortization of acquisition-related intangibles as follows: