Capitalized Software, Net

Capitalized software, net consisted of the following:


	September 30, 2025
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Website development	$	1,227	$	1,007	$	220
Internal-use software		993		648		345
Implementation costs		13		13		—
Total capitalized software	$	2,233	$	1,668	$	565


	December 31, 2024
	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Website development	$	1,021	$	965	$	56
Internal-use software		900		552		348
Implementation costs		13		13		—
Total capitalized software	$	1,934	$	1,530	$	404

Additions to capitalized software were $0.3 million and $0.2 million for the nine months ended September 30, 2025 and year ended December 31, 2024, respectively.

Amortization expense was nominal for the three months ended September 30, 2025 and $0.1 million for the three months ended September 30, 2024. For the nine months ended September 30, 2025 and 2024, amortization expense was $0.1 million and $0.3 million, respectively. The expense is included in general and administrative expenses.

As of September 30, 2025, estimated future amortization expense is expected as follows:


	Estimates for the year
Remainder of 2025	$	50
2026		171
2027		134
2028		105
2029		76
Thereafter		29
Total capitalized software, net	$	565

Accrued Expenses and Other Current Liabilities

Accrued expenses and other current liabilities consisted of the following:


	September 30, 2025		December 31, 2024
Sales return estimate	$	278	$	409
Accrued professional services		102		314
Accrued credit card payable		515		356
Other accrued liabilities		335		—
Total accrued expenses and other current liabilities	$	1,230	$	1,079

GrabAGun Digital Holdings Inc. 10-Q