General and Administrative General and administrative expenses primarily consist of management, financial and administrative personnel expenses and related costs and professional service fees. Inc. Such costs were offset by a decrease in revenue based business taxes. Depreciation and Amortization Depreciation and amortization expenses consist of depreciation on leased and owned computer equipment, software, office equipment and furniture and amortization on intellectual property, non-compete agreements and goodwill from acquisitions. Unearned compensation is recorded based on the intrinsic value when we issue stock options to employees and directors at an exercise price below the estimated fair market value of our common stock at the date of grant. Unearned compensation is also recorded based on the fair value of the option granted as calculated using the Black-Scholes option pricing model when options or warrants are issued to advisors and other service providers.
Unearned compensation is amortized over the vesting period of the option or warrant.
The decrease resulted from the forfeiture of options held by terminated employees and the continued decline in the unearned compensation balance resulting from the use of an accelerated amortization method. Restructuring costs Restructuring costs consist of severance costs and losses on fixed and intangible assets disposed or abandoned as a result of restructuring activities. The increase in interest expense is a result of the Imperial Bank note payable obtained in June of 2000 and the capital leases assumed as part of the acquisition of XmarksTheSpot, Inc. in November 2000. Other Income, Net Other income, net, consists primarily of interest income. The decrease is due to lower cash balances resulting primarily from the use of cash in operations.