ACQUISITION (Tables)

9 Months Ended

Sep. 30, 2012

ACQUISITION [Abstract]

Total purchase price

The following table summarizes the accounting treatment of the purchase price paid (in thousands):

Purchase consideration	$	306,626
Share-based compensation expense		8,265
Total purchase price	$	314,891

Fair values of assets acquired, liabilities assumed and goodwill

The following table summarizes the fair values of assets acquired, liabilities assumed and goodwill (in thousands) at the Acquisition Date, as well as retrospective purchase accounting adjustments (also referred to as "measurement period adjustments") made with respect to the six months ended June 30, 2012:

	Before
	Adjustment						After
	of Final						Adjustment
	Allocation			Measurement			of Final
	of Purchase			Period			Allocation of
	Price(1)			Adjustments(2)			Purchase Price
Cash and cash equivalents	$	7,095		$	-		$	7,095
Accounts receivable, net		9,488			(8	)		9,480
Inventories		52,060			(1,380	)		50,680
Prepaid expenses and other assets		7,844			56			7,900
Property and equipment		5,969			551			6,520
Intangible assets		159,755			(22,155	)		137,600
Other non-current assets		1,769			(328	)		1,441
Identifiable assets acquired		243,980			(23,264	)		220,716
Accounts payable and accrued liabilities		(18,681	)		(2,819	)		(21,500	)
Deferred tax liability		(55,542	)		8,264			(47,278	)
Other non-current liabilities		(3,241	)		-			(3,241	)
Identifiable liabilities acquired		(77,464	)		5,445			(72,019	)
Goodwill		140,325			17,604			157,929
Acquisition consideration	$	306,841		$	(215	)	$	306,626

Definite-lived intangible assets acquired and their estimated useful lives

The following table summarizes the fair value of definite-lived intangible assets acquired at the Acquisition Date and their estimated useful lives (in thousands, except for estimated useful lives):

			Estimated
	Fair Value		Useful Life
Purchased intangible assets:
Customer base	$	61,100	12 years
Developed technologies		58,000	12 years
Trademarks and tradenames		15,500	5 years
Other contractual agreements		3,000	2 years
Total	$	137,600

Pro forma financial information

The following pro forma financial information presents the combined results of operations for the three and nine months ended September 30, 2012 and 2011 as if the Acquisition had been completed on January 1, 2011, with adjustments to give effect to pro forma events that are directly attributable to the Acquisition. The pro forma results do not reflect any operating efficiencies or potential cost savings that may result from the consolidation of the operations of the Company and eBioscience. Accordingly, these pro forma results are presented for informational purposes only and are not necessarily indicative of what the actual results of operations of the combined company would have been if the Acquisition had occurred at the beginning of the period presented, nor are they indicative of future results of operations (in thousands, except per share data):

	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Revenues	$	79,624		$	82,122		$	247,021		$	256,035
Net loss		(17,643	)		(17,128	)		(36,399	)		(8,528	)
Basic and diluted earnings per share		(0.25	)		(0.25	)		(0.52	)		(0.12	)