September 30, 2021, an increase of $16.6 million, or 10%. Cost of revenue increased by $79.8 million, or 17% on a year-to-date basis. The increases for both the quarter and year-to-date periods were primarily due to growth in visits associated with higher revenue which resulted in increased provider fees, as well as higher device-related costs, and, to a lesser extent, inventory obsolescence write-downs.
Advertising and Marketing Expenses. Advertising and marketing expenses were $178.9 million for the quarter ended September 30, 2022 compared to $111.1 million for the quarter ended September 30, 2021, an increase of $67.8 million, or 61%. On a year-to-date basis, advertising and marketing expenses increased by $173.4 million, or 57%. The increases for both the quarter and year-to-date periods were substantially driven by higher digital and media advertising costs related to BetterHelp.
Sales Expenses. Sales expenses were $54.6 million for the quarter ended September 30, 2022 compared to $62.6 million for the quarter ended September 30, 2021, a decrease of $8.0 million, or 13%. On a year-to-date basis, sales expenses decreased by $20.4 million, or 11%. The decrease for both the quarter and year-to-date periods were primarily driven by lower stock-based compensation and other employee related costs, partially offset by higher sales and partner commissions driven by increased revenues.
Technology and Development Expenses. Technology and development expenses were $87.8 million for the quarter ended September 30, 2022 compared to $80.3 million for the quarter ended September 30, 2021, an increase of $7.6 million, or 9%. The quarter reflects higher personnel costs and higher infrastructure, hosting and software license costs offset by lower stock-based compensation. On a year-to-date basis, technology and development expenses increased by $17.0 million, or 7%. The increase on a year-to-date basis primarily reflects additional personnel and staff augmentation costs; higher professional, recruiting and consulting fees; and higher infrastructure, hosting and software license costs. These increases were associated with ongoing projects and services to continuously improve and optimize our technology portfolio. Partially offsetting this increase was lower stock-based compensation. For the quarters ended September 30, 2022 and 2021, research and development costs, which exclude amounts reflected as capitalized software, were $26.1 million and $53.2 million, respectively. For the nine months ended September 30, 2022 and 2021, research and development costs were $75.8 million and $160.0 million, respectively.
General and Administrative Expenses. General and administrative expenses increased $9.5 million, or 9%, to $112.5 million for the quarter ended September 30, 2022 compared to $103.0 million for the quarter ended September 30, 2021. On a year-to-date basis, general and administrative expenses increased by $8.9 million, or 3%. For both the quarter and year-to-date periods, higher personnel expenses, professional fees, operating costs including therapist recruiting costs and call center activities, and other corporate expenses were primarily offset by lower stock-based compensation, legal expenses, and other taxes. General and administrative expenses also include lease abandonment and exit costs of $3.7 million in both the quarter and nine months ended September, 30, 2022.
Acquisition, Integration, and Transformation Costs. Acquisition, integration, and transformation costs were $1.6 million and $9.0 million for the quarter and nine months ended September 30, 2022, respectively, and primarily consisted of costs to integrate and upgrade our CRM and ERP ecosystem. For the quarter and nine months ended September 30, 2021, acquisition, integration, and transformation costs were $4.3 million and $22.1 million, respectively, and primarily consisted of acquisition and integration related costs.
Depreciation and Amortization. Depreciation and amortization was $62.0 million for the quarter ended September 30, 2022 compared to $51.9 million for the quarter ended September 30, 2021, an increase of 19%. Depreciation and amortization was $180.3 million for the nine months ended September 30, 2022 compared to $151.9 million for the nine months ended September 30, 2021, an increase of $28.4 million, or 19%. The higher expense was primarily due to additional amortization expense related to the acceleration of the amortization of certain trademarks, and, to a lesser extent, higher amortization associated with higher capitalized software development costs. As it relates to the acceleration of the useful lives for certain trademarks, this change related to our strategy to integrate and move certain consumer brands under the Teladoc Health brand. This acceleration of amortization resulted in decreasing the weighted average useful life of all trademarks at the date of the change from 9.5 years to 7.5 years. This change will increase annual amortization by approximately $23.2 million in 2022 and 2023.
Goodwill Impairment. We recorded non-cash goodwill impairment charges of $9,630.0 million in the nine months ended September 30, 2022, following goodwill impairment testings performed as a result of sustained decreases in our publicly quoted share price. The non-cash charges had no impact on the provision for income taxes. Refer to