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Goodwill
12 Months Ended
Sep. 30, 2011
Goodwill [Abstract]  
Goodwill [Text Block]
Goodwill

The Company's goodwill of approximately $20.4 million is associated with our Photovoltaics segment.

Impairment Testing - Fiscal 2009:
We performed our annual goodwill impairment test as of December 31, 2008 and based on this analysis, we determined that goodwill related to our Fiber Optics reporting units was fully impaired. As a result, we recorded a non-cash impairment charge of $31.8 million and our balance sheet no longer reflects any goodwill associated with our Fiber Optics reporting units. The annual impairment test also indicated that there was no impairment of goodwill for our Photovoltaics reporting unit.

As of September 30, 2009, we performed an interim goodwill impairment test on our remaining goodwill associated with our Photovoltaics reporting unit based on revised operational and cash flow forecasts. The impairment testing indicated that no impairment existed and that fair value exceeded carrying value by approximately 40%.


Impairment Testing - Fiscal 2010:
We performed our annual goodwill impairment test as of December 31, 2009 and based on this analysis, we determined that goodwill related to our Photovoltaics reporting unit was not impaired.

As of September 30, 2010, we performed an interim impairment test on our goodwill based on revised operational and cash flow forecasts and a sustained decline in our market capitalization. The impairment testing indicated that no impairment existed and that fair value exceeded carrying value by approximately 40%.


Impairment Testing - Fiscal 2011:
We performed our annual goodwill impairment test as of December 31, 2010 and based on this analysis, we determined that goodwill related to our Photovoltaics reporting unit was not impaired.

During the fourth quarter of fiscal 2011, we changed our method of applying an accounting principle whereby the annual impairment test of goodwill will be performed as of the last day of the Company's fiscal year instead of at December 31st of each fiscal year. The revised date better aligns with our strategic planning and budgeting process, which is an integral component of the impairment testing, and provides additional time for us to quantify the fair value of our reporting unit. Accordingly, we believe the change in the annual impairment testing date is preferable in the circumstances. The change in the annual goodwill impairment testing date is not intended to nor does it delay, accelerate, or avoid an impairment charge. This change did not result in adjustments to our consolidated financial statements when applied retrospectively.

As of September 30, 2011, we performed an annual goodwill impairment test and reviewed the qualitative factors as described in ASU 2011-08. We determined that it was not more likely than not that the fair value of our Photovoltaics reporting unit was less than its carrying amount. We will continue to monitor any changes in circumstances or triggering events that might indicate impairment of our goodwill. If there is significant erosion of the Company's market capitalization or if we determine that our Photovoltaics reporting unit is unable to achieve its projected cash flows, we may be required to perform interim period impairment tests. The outcome of these additional tests may result in the recording of goodwill impairment charges.