Acquisitions

3 Months Ended

Mar. 31, 2012

Acquisitions

Acquisitions

2.Acquisitions

On March 8, 2012, the Company completed the acquisition of SkyScan N.V. (the “SkyScan business”), a privately owned company based in Belgium that provides advanced, high-resolution micro computed tomography systems for three-dimensional X-ray imaging to the life science and preclinical imaging applications markets.  The acquisition of the SkyScan business is being accounted for under the acquisition method.  The components and allocation of the consideration transferred in connection with the SkyScan business are as follows (in millions):

Consideration Transferred:
Cash paid	$	24.6
Cash acquired	(2.9		)
Total consideration transferred	$	21.7
Allocation of Consideration Transferred:
Accounts receivable	$	2.9
Inventories	7.3
Other current assets	0.3
Property, plant and equipment	2.4
Intangible assets:
Existing technology	7.2
Customer relationships	6.4
Goodwill	9.4
Liabilities assumed	(14.2		)
Total consideration transferred	$	21.7

The Company’s allocation of the consideration transferred in connection with the acquisition of the SkyScan business is preliminary and will be finalized within the measurement period.  The final allocation of the purchase price may differ from the information presented in these unaudited condensed consolidated financial statements.

The results of the SkyScan business have been included in the Scientific Instruments segment from the date of acquisition.  Pro forma financial information reflecting the acquisition of the SkyScan business has not been presented because the impact on revenues, net income and net income per common share attributable to Bruker Corporation shareholders is not material.

In October 2011, the Company completed the acquisition of Center for Tribology, Inc. (the ‘‘Tribology business’’), a privately owned company based in California, U.S., for cash consideration of $12.7 million and a contingent consideration arrangement that could require the Company to pay the former shareholder of the tribology business an additional $1.5 million in each of the years 2012 and 2013. The acquired business provides nano-mechanical and tribological test instrumentation for basic materials research and industrial manufacturing in a range of fields, including biomedical, petroleum, microelectronics, energy and automotive markets. The acquisition of the Tribology business has been accounted for under the acquisition method.  The components and allocation of the consideration transferred in connection with the Tribology business were completed in the first quarter of 2012 and measurement date adjustments were not material.