Goodwill And Intangible Assets

6 Months Ended

Mar. 31, 2016

Goodwill And Intangible Assets [Abstract]

(6)Goodwill and Intangible Assets

Changes in the carrying amount of goodwill, by reportable segment, for the six months ended March 31, 2016 were as follows:



(Dollars in Thousands)	Radiation Measurement		Medical Physics		Medical Products		Total
Balance as of September 30, 2015
Goodwill	$	11,002	$	22,611	$	65,527	$	99,140
Accumulated impairment losses		-		-		(64,068)		(64,068)
Balance as of September 30, 2015	$	11,002	$	22,611	$	1,459	$	35,072
Effects of foreign currency		159		-		9		168
Balance as of March 31, 2016
Goodwill	$	11,161	$	22,611	$	65,536	$	99,308
Accumulated impairment losses		-		-		(64,068)		(64,068)
Balance as of March 31, 2016	$	11,161	$	22,611	$	1,468	$	35,240

Intangible assets consisted of the following:



	March 31, 2016
(Dollars in Thousands)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Accumulated Intangibles Impairment Charge
Customer lists	$	43,198	$	34,496	$	8,702	$	18,657
Trademarks and tradenames		2,183		2,051		132		1,498
Licenses and patents		6,296		2,501		3,795		665
Other intangibles		577		557		20		-
Intangible assets	$	52,254	$	39,605	$	12,649	$	20,820



	September 30, 2015
(Dollars in Thousands)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount		Accumulated Intangibles Impairment Charge
Customer lists	$	43,131	$	33,716	$	9,415	$	18,657
Trademarks and tradenames		2,181		2,051		130		1,498
Licenses and patents		5,825		2,338		3,487		665
Other intangibles		577		557		20		-
Intangible assets	$	51,714	$	38,662	$	13,052	$	20,820

Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Intangible asset amortization expense was $568 and $1,123 for the three and six months ended March 31, 2016, respectively, and was $558 and $1,121 for the three and six months ended March 31, 2015, respectively.

- 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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