Goodwill and other Identifiable Intangible Assets

12 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS, NET

Identifiable Intangible Assets, Net

Amortizable identifiable intangible assets, net as of September 30, 2017 and 2016 were comprised of the following (in thousands):



	September 30, 2017							September 30, 2016
	Gross carrying amount		Accum. amort.			Net		Gross carrying amount		Accum. amort.			Net
Purchased and core technology	$	51,292	$	(46,304	)	$	4,988	$	46,594	$	(44,999	)	$	1,595
License agreements	18		(17		)	1		18		(10		)	8
Patents and trademarks	12,484		(11,280		)	1,204		11,619		(10,871		)	748
Customer relationships	21,914		(16,817		)	5,097		17,463		(15,773		)	1,690
Non-compete agreements	600		(90		)	510		—		—			—
Total	$	86,308	$	(74,508	)	$	11,800	$	75,694	$	(71,653	)	$	4,041

Amortization expense is include in our consolidated statement of operations in cost of sales and general and administrative expense. Amortization expense in cost of sales includes amortization for purchased and core technology and certain patents and trademarks. Amortization expense for fiscal years 2017, 2016 and 2015 was as follows (in thousands):



Fiscal year	Total
2017	$	2,597
2016	$	1,842
2015	$	2,427

Estimated amortization expense for the next five years is as follows (in thousands):



Fiscal year	Total
2018	$	2,708
2019	$	2,341
2020	$	1,841
2021	$	1,484
2022	$	1,215

Goodwill

The changes in the carrying amount of goodwill were (in thousands):



	Fiscal years ended September 30,
	2017		2016
Beginning balance, October 1	$	109,448	$	100,183
Acquisitions	21,465		10,985
Foreign currency translation adjustment	1,082		(1,720		)
Ending balance, September 30	$	131,995	$	109,448

- 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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