beplay体育下载2KLA Corporation年度报告根据第13和15（d）

Annual report pursuant to Section 13 and 15(d)

商誉和购买的无形资产

商誉和购买的无形资产

12 Months Ended

Jun. 30, 2014

Goodwill and Intangible Assets Disclosure [Abstract]

商誉和购买的无形资产

GOODWILL AND PURCHASED INTANGIBLE ASSETS

Goodwill

The following table presents goodwill balances and the movements during the fiscal years ended June 30, 2014 和 2013 :



(In thousands)
As of June 30, 2012	$	327,716
Impairments	（984		)
Adjustments	(97		)
As of June 30, 2013	326,635
Acquisition	8,730
Adjustments	(10		)
As of June 30, 2014	$	335,355

Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in each business combination. The Company has four reporting units: Defect Inspection, Metrology, Service and Other. As of June 30, 2014 , substantially all of the goodwill balance resided in the Defect Inspection reporting unit.

截至6月30日的财政年度，总体商誉余额的变化， 2014 resulted from the acquisition of certain assets and liabilities of a privately-held company and foreign currency translation adjustments. The changes in the gross goodwill balance during the fiscal year ended June 30, 2013 由于该行业不利的市场条件，该公司决定退出太阳能检查业务，并确认大约收取的指控beplay官网ued $1.0 million , as well as foreign currency translation adjustments.

The Company performed a qualitative assessment of the goodwill by reporting unit as of November 30, 2013 和concluded that it was more likely than not that the fair value of each of the reporting units exceeded its carrying amount. In assessing the qualitative factors, the Company considered the impact of key factors including change in industry and competitive environment, market capitalization, stock price, earnings multiples, budgeted-to-actual revenue performance from prior year, gross margin and cash flow from operating activities. As such, it was not necessary to perform the two-step quantitative goodwill impairment test at that time. In addition, there have been no significant events or circumstances affecting the valuation of goodwill subsequent to the qualitative assessment performed in the second quarter of the fiscal year ended June 30, 2014 。报告单位对商誉的下一个年度评估将在截至6月30日的财政年度的第二季度进行 2015 。

Purchased Intangible Assets

从下面指出的日期开始，购买的无形资产的组成部分如下：



(In thousands)		As of June 30, 2014						As of June 30, 2013
类别	Range of 有用的生活	Gross Carrying Amount		Accumulated 摊销和损害		Net Amount		Gross Carrying Amount		Accumulated 摊销和损害		Net Amount
Existing technology	4-7 years	$	141,659	$	126,567	$	15,092	$	133,659	$	119,106	$	14日,553
专利	6-13 years	57,648		54,398		3,250		57,648		51,068		6,580
商标/商标	4-10 years	19,893		17,427		2,466		19,893		15,928		3,965
Customer relationships	6 - 7年	54,680		48,915		5,765		54,680		45,263		9,417
Other	0-1 year	17,599		16,475		1,124		16,200		16,200		—
全部的		$	291,479	$	263,782	$	27,697	$	282,080	$	247,565	$	34,515

Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable.

For the fiscal years ended June 30, 2014 , 2013 和 2012 , amortization expense for other intangible assets was $16.2 million , $20.8 million 和 $30.3 million , respectively. Based on the intangible assets recorded as of June 30, 2014 , and assuming no subsequent additions to or impairment of the underlying assets, the remaining estimated annual amortization expense is expected to be as follows:



Year ending June 30:	Amortization (In thousands)
2015	$	15,802
2016	7,564
2017	2,806
2018	1,525
全部的	$	27,697

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details