Goodwill And Intangible Assets

9 Months Ended

Sep. 30, 2011

Goodwill And Intangible Assets [Abstract]

Goodwill And Intangible Assets

NOTE 6: GOODWILL AND INTANGIBLE ASSETS

The following table presents details of the Company's goodwill:

		Amount
Balance as of December 31, 2010	$	0
Goodwill acquired in Alteva aquistion		8,299
Balance as of September 30, 2011	$	8,299

The Company performs an annual goodwill impairment test during the fourth quarter of the fiscal year and when triggering events are present.

The following table presents details of the Company's total purchased intangible assets:

	Estimated		Gross		Accumulated		Net
	Useful Lives		Value		Amortization		Value
As of September 30, 2011
Customer contracts acquired in Alteva acquisition	7 years	$	8,367	$	(199)	$	8,168
Telephone seat licenses	5 years		339		(192)		147
Total		$	8,706	$	(391)	$	8,315

	Estimated		Gross		Accumulated		Net
	Useful Lives		Value		Amortization		Value
As of December 31, 2010
Telephone seat licenses	5 years	$	318	$	(101)	$	217
Total		$	318	$	(101)	$	217

Telephone seat licenses are user licenses that are assigned to each telephone set placed in service at the customer's location.   The amortization expense is recorded in the Consolidated Statements of Operations under depreciation and amortization in the amount of $290 and $43 for the nine months ended September 30, 2011 and 2010, respectively, and $257 and $14 for the three months ended September 30, 2011 and 2010, respectively.