Goodwill and Other Identifiable Intangible Assets, Net

12 Months Ended

Sep. 30, 2011

Goodwill and Other Identifiable Intangible Assets, Net [Abstract]

GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS, NET

3. GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS, NET

Identifiable Intangible Assets, net

Amortized identifiable intangible assets, net as of September 30, 2011 and 2010 are comprised of the following (in thousands):


	As of September 30, 2011							As of September 30, 2010
	Gross							Gross
	carrying		Accumulated					carrying		Accumulated
	amount		amortization			Net		amount		amortization			Net
Purchased and core technology	$	46,412	$	(41,716	)	$	4,696	$	46,484	$	(38,917	)	$	7,567
License agreements		2,840		(2,610	)		230		2,840		(2,537	)		303
Patents and trademarks		10,341		(7,505	)		2,836		9,753		(6,522	)		3,231
Customer maintenance contracts		700		(674	)		26		700		(604	)		96
Customer relationships		17,437		(10,865	)		6,572		17,481		(9,096	)		8,385
Non-compete agreements		1,036		(1,036	)		—		1,039		(770	)		269

Total	$	78,766	$	(64,406	)	$	14,360	$	78,297	$	(58,446	)	$	19,851

Amortization expense for fiscal years 2011, 2010 and 2009 is as follows (in thousands):


Fiscal year	Total
2011	$	6,171
2010	$	7,484
2009	$	7,476

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


Fiscal year	Total
2012	$	4,594
2013	$	3,527
2014	$	2,887
2015	$	1,911
2016	$	658

Goodwill

The changes in the carrying amount of goodwill for fiscal 2011 and 2010 are as follows (in thousands):


	2011			2010
Beginning balance, October 1	$	86,210		$	86,558
Currency translation adjustments		(198	)		(348	)

Ending balance, September 30	$	86,012		$	86,210

- 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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