Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2011

Summary of Significant Accounting Policies

Estimated useful lives of property, plant and equipment

Buildings	25-40 years
Machinery and equipment	3-10 years
Computer equipment and software	3-5 years
Furniture and fixtures	3-10 years
Leasehold improvements	Lesser of 15 years or the remaining lease term

Schedule of finite estimated useful lives

Existing technology and related patents	3-10 years
Customer and distributor relationships	5-12 years
Trade names	5-10 years

Stock-based compensation expense

	2011		2010		2009
Stock options	$	6.6	$	5.8	$	5.0
Restricted stock		1.3		1.1		1.3
Total stock-based compensation pre-tax		7.9		6.9		6.3
Tax benefit		1.2		1.1		1.1
Total stock-based compensation net of tax	$	6.7	$	5.8	$	5.2

Assumptions regarding volatility, expected life, dividend yield and risk free interest

	2011		2010		2009
Risk-free interest rate		1.24%-3.12%		1.73%-3.46%		1.71%-3.60%
Expected life		6.5 years		6.5 years		6.5 years
Volatility		57.2%		62.0%		64.0%
Expected dividend yield		—		—		—

Summary of the earnings per share calculation

	2011		2010		2009
Net income attributable to Bruker
Corporation, as reported	$	92.3	$	95.4	$	81.2
Weighted average shares outstanding:
Weighted average shares outstanding-basic		165.4		164.4		163.5
Effect of dilutive securities:
Stock options and restricted stock		1.5		1.3		1.4
Weighted average shares outstanding-diluted		166.9		165.7		164.9
Net income per common share attributable
to Bruker Corporation shareholders:
Basic	$	0.56	$	0.58	$	0.50
Diluted	$	0.55	$	0.58	$	0.49