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Intangible Assets
 9 Months Ended
Jun. 30, 2011
Intangible Assets [Abstract]  
Intangible Assets Disclosure [Text Block]
Intangible Assets


The following table sets forth changes in the carrying value of intangible assets by reporting segment:


(in thousands)
As of June 30, 2011
 
As of September 30, 2010
 
Gross
Assets
 
Accumulated
Amortization
 
Net
Assets
 
Gross Assets
 
Accumulated
Amortization
 
Net
Assets
Fiber Optics:
 
 
 
 
 
 
 
 
 
 
 
   Core Technology
$
15,555


 
$
(10,478
)
 
$
5,077


 
$
15,555


 
$
(9,275
)
 
$
6,280


   Customer Relations
4,381


 
(1,964
)
 
2,417


 
4,381


 
(1,644
)
 
2,737


   Patents
4,863


 
(4,206
)
 
657


 
4,725


 
(4,021
)
 
704


 
24,799


 
(16,648
)
 
8,151


 
24,661


 
(14,940
)
 
9,721


 
 
 
 
 
 
 
 
 
 
 
 
Photovoltaics:
 
 
 
 
 
 
 
 
 
 
 
   Patents
2,279


 
(1,199
)
 
1,080


 
1,941


 
(924
)
 
1,017


 
 
 
 
 
 
 
 
 
 
 
 
Total
$
27,078


 
$
(17,847
)
 
$
9,231


 
$
26,602


 
$
(15,864
)
 
$
10,738






As of September 30, 2010, we performed an impairment test on our long-lived assets related to our Fiber Optics segment. The impairment test indicated that the sum of the projected undiscounted cash flows expected to result from the use and eventual disposition of the asset group exceeded the carrying amount of the asset group by over 150%. As of June 30, 2011, there have been no significant changes in the underlying assumptions used to prepare this test, nor have we identified any indications of impairment or triggering events through the nine months ended June 30, 2011. However, we will continue to monitor any changes in circumstances or triggering events that might indicate impairment of our long-lived assets. If we are unable to achieve projected cash flows, we may be required to perform impairment tests of its remaining long-lived assets. The outcome of these tests may result in recording of impairment charges.


Amortization expense related to intangible assets is generally included in sales, general, and administrative expense on the condensed consolidated statements of operations. Based on the carrying amount of the intangible assets as of June 30, 2011, the estimated future amortization expense is as follows:
(in thousands)
Estimated Future Amortization
Expense
 
 
Three months ended September 30, 2011
$
645


Fiscal year ended September 30, 2012
2,333


Fiscal year ended September 30, 2013
1,997


Fiscal year ended September 30, 2014
1,462


Fiscal year ended September 30, 2015
1,036


Thereafter
1,758


 
 
Total
$
9,231