Goodwill And Intangible Assets

6 Months Ended

Mar. 31, 2017

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, 2017 were as follows:



(Dollars in Thousands)	Radiation Measurement		Medical Physics		Total

Balance as of September 30, 2016	$	11,196	$	22,611	$	33,807
Currency translation adjustment		(338)		-		(338)
Balance as of March 31, 2017	$	10,858	$	22,611	$	33,469

The Company had no accumulated impairment losses as of March 31, 2017 and September 30, 2016.

Intangible assets consisted of the following:



	March 31, 2017
(Dollars in Thousands)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Customer lists	$	16,691	$	10,637	$	6,054
Trademarks and tradenames		133		-		133
Licenses and patents		3,465		866		2,599
Other intangibles		557		557		-
Intangible assets	$	20,846	$	12,060	$	8,786



	September 30, 2016
(Dollars in Thousands)	Gross Carrying Amount		Accumulated Amortization		Net Carrying Amount
Customer lists	$	16,982	$	10,436	$	6,546
Trademarks and tradenames		133		-		133
Licenses and patents		3,397		779		2,618
Other intangibles		557		557		-
Intangible assets	$	21,069	$	11,772	$	9,297

Identifiable intangible assets with finite lives are amortized over their estimated useful lives. Intangible asset amortization expense was $385 and $771 for the three and six months ended March 31, 2017, respectively, and was $568 and $1,123 for the three and six months ended March 31, 2016, 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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