Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2014

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

Estimated useful lives of finite intangible assets

        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, 2014, 2013 and 2012, as follows (in millions):

	2014		2013		2012
Stock options	$	6.7	$	5.3	$	6.5
Restricted stock		2.7		1.3		1.3
Total stock-based compensation	$	9.4	$	6.6	$	7.8

Assumptions regarding volatility, expected term, 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:

	2014		2013		2012
Risk-free interest rates		1.78%-2.10%		1.07%-2.45%		0.91%-1.78%
Expected life		6.0-6.25 years		6.5 years		6.5 years
Volatility		53.07%-56.24%		54.9%		55.9%
Expected dividend yield		—		—		—

Summary of the computation of basic and diluted weighted average shares outstanding and net income per common share

        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):

	2014		2013		2012
Net income attributable to Bruker Corporation, as reported	$	56.7	$	80.1	$	77.5
Weighted average shares outstanding:
Weighted average shares outstanding-basic		167.8		166.5		166.0
Effect of dilutive securities:
Stock options and restricted stock		1.7		2.0		1.4
		169.5		168.5		167.4
Net income per common share attributable to Bruker Corporation shareholders:
Basic	$	0.34	$	0.48	$	0.47
Diluted	$	0.33	$	0.48	$	0.46