Goodwill And Other Intangible Assets

9 Months Ended

Dec. 31, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets

Goodwill

The roll-forward of our goodwill was as follows (dollars in thousands):



	Nine Months Ended December 31, 2012
	AMI			HE		Total
Beginning balance	$	4,570		$	531	$	5,101
Currency translation	(16		)	—		(16		)
Ending balance	$	4,554		$	531	$	5,085



	Year Ended March 31, 2012
	AMI			HE		Total
Beginning balance	$	4,691		$	531	$	5,222
Currency translation	(121		)	—		(121		)
Ending balance	$	4,570		$	531	$	5,101

Other Intangible Assets

Other intangible assets and the related accumulated amortization were as follows (dollars in thousands):



	Amortization Period	December 31, 2012			March 31, 2012
Local relationships	7 to 10 years	$	7,170		$	7,167
Accumulated amortization		(2,090		)	(1,475		)
		5,080			5,692
Tradenames	1 to 3 years	50			50
Accumulated amortization		(49		)	(36		)
		1			14
Existing technology	6 months	66			66
Accumulated amortization		(66		)	(66		)
		—			—
Patents	20 years	174			61
Accumulated amortization		(8		)	(2		)
		166			59
Global relationships	Indefinite	7,400			7,400
Total		$	12,647		$	13,165

Amortization expense and currency translation were as follows (dollars in thousands):



	Nine Months Ended December 31,
	2012		2011
Local relationships	$	604	$	626
Tradenames	13		13
Existing technology	—		33
Patents	5		1
Currency translation	12		(57		)
	$	634	$	616

Expected amortization expense is as follows over the next five years and thereafter (dollars in thousands):



Fiscal	Local Relationships		Tradenames		Patents
Remainder of Fiscal 2013	$	210	$	1	$	4
2014	840		—		8
2015	841		—		8
2016	841		—		8
2017	851		—		8
Thereafter	1,497		—		130
	$	5,080	$	1	$	166

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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