Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2012

Summary of Significant Accounting Policies

Estimated useful lives of property, plant and equipment

Depreciation and amortization are calculated on a straight-line basis over the estimated useful lives of the assets as follows:

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

Intangible assets with a finite useful life are amortized on a straight-line basis over their estimated useful lives as follows:

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

Stock-based compensation expense

The Company recorded stock-based compensation expense for the years ended December 31, 2012, 2011 and 2010, as follows (in millions):

	2012		2011		2010
Stock options	$	6.5	$	6.6	$	5.8
Restricted stock		1.3		1.3		1.1
Total stock-based compensation	$	7.8	$	7.9	$	6.9

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

Assumptions regarding volatility, expected term, dividend yield and risk-free interest rate are required for the Black-Scholes model and are presented in the table below:

	2012		2011		2010
Risk-free interest rate		0.91%-1.78%		1.24%-3.12%		1.7

Summary of the earnings per share calculation

The following table sets forth the computation of basic and diluted weighted average shares outstanding for the years ended December 31, (in millions, except per share data):

	2012		2011		2010
Net income attributable to Bruker Corporation	$	77.5	$	92.3	$	95.4
Weighted average shares outstanding:
Weighted average shares outstanding-basic		166.0		165.4		164.4
Effect of dilutive securities:
Stock options and restricted stock		1.4		1.5		1.3
Weighted average shares outstanding-diluted		167.4		166.9		165.7
Net income per common share attributable to Bruker Corporation shareholders:
Basic	$	0.47	$	0.56	$	0.58
Diluted	$	0.46	$	0.55	$	0.58