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Goodwill

3 Months Ended

Dec. 31, 2014

Goodwill [Abstract]

(6)Goodwill and Intangible Assets

Changes in the carrying amount of goodwill by reportable segment for the three months ended December 31, 2014 were as follows:



(Dollars in Thousands)		Radiation Measurement			Medical Physics			Medical Products			Total
Balance as of September 30, 2014
Goodwill		$	18,961		$	22,611		$	65,714		$	107,286
Accumulated impairment losses			-			-			(64,068)			(64,068)
Balance as of September 30, 2014		$	18,961		$	22,611		$	1,646		$	43,218
Effects of foreign currency			(923)			-			(69)			(992)
Balance as of December 31, 2014
Goodwill		$	18,038		$	22,611		$	65,645		$	106,294
Accumulated impairment losses			-			-			(64,068)			(64,068)
Balance as of December 31, 2014		$	18,038		$	22,611		$	1,577		$	42,226

Intangible assets consisted of the following:



		December 31, 2014
(Dollars in Thousands)		Gross Carrying Amount			Accumulated Amortization			Net Carrying Amount			Intangibles Impairment Charge
Customer lists		$	43,756		$	33,053		$	10,703		$	18,657
Trademarks and tradenames			2,176			2,051			125			1,498
Licenses and patents			5,024			2,108			2,916			665
Other intangibles			577			557			20			-
Intangible assets		$	51,533		$	37,769		$	13,764		$	20,820



		September 30, 2014
(Dollars in Thousands)		Gross Carrying Amount			Accumulated Amortization			Net Carrying Amount			Intangibles Impairment Charge
Customer lists		$	44,138		$	32,934		$	11,204		$	18,657
Trademarks and tradenames			2,176			2,051			125			1,498
Licenses and patents			4,765			2,037			2,728			665
Other intangibles			577			557			20			-
Intangible assets		$	51,656		$	37,579		$	14,077		$	20,820

Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Intangible asset amortization expense was $563 and $1,056 for the three months ended December 31, 2014 and 2013, respectively.

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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