Construction Management Software

“36 Table of Contents Part I Item 2 Research and Development Research and development expenses during the three months ended June 30, 2026 and 2025 were as follows: Three Months Ended June 30, Change 2026 2025 Amount % (in thousands, except percentages) Research and development $ 16,563 $ 12,960 $ 3,603 27.8 % Percentage of revenue 13.3 % 12.7 % — — GAAP research and development $ 16,563 $ 12,960 $ 3,603 27.8 % Stock-based compensation expense (1,764 ) (2,322 ) 558 (24.0 )% Non-GAAP research and development $ 14,799 $ 10,638 $ 4,161 39.1 % Non-GAAP percentage of revenue 11.9 % 10.4 % — — Research and development expenses increased 27.8% to $16.6 million for the three months ended June 30, 2026, primarily driven by a $2.6 million increase in personnel costs and a $0.5 million increase in training and professional development.”

AVPT 10-Q · 2026-08-06

“Assets and liabilities which are subject to judgment and use of estimates include the fair value of assets and liabilities assumed in business combinations, the fair value of financial instruments, the fair value of privately-held strategic investments, useful lives of property and equipment and intangible assets, capitalized software development costs, incremental borrowing rate applied in lease accounting, impairment of goodwill and long-lived assets, the period of benefit associated with deferred costs, stock-based compensation, income taxes, and contingencies.”

APPF 10-Q · 2025-10-30

“We have elected to apply the measurement alternative for equity investments in privately-held companies that do not have readily determinable fair values, measuring them at cost, less any impairment, plus or minus adjustments resulting from observable price changes in orderly transactions for the identical or a similar investment of the same issuer.”

APPF 10-K · 2026-02-05