Business Acquisition Purchase Price Allocation Current Assets Deferred Income Taxes

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- Definition

Business Acquisition Purchase Price Allocation Current Liabilities Deferred Income Taxes

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- Definition

Business Acquisition Purchase Price Allocation, Noncurrent Assets, Deferred Income Taxes

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Business Acquisition Purchase Price Allocation Noncurrent Liabilities, Deferred Income Taxes

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- Definition

The total cost of the acquired entity including the cash paid to shareholders of acquired entities, fair value of debt and equity securities issued to shareholders of acquired entities, the fair value of the liabilities assumed, and direct costs of the acquisition.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to an identifiable intangible asset that will be amortized.

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- Definition

The amount of acquisition cost of a business combination allocated to assets acquired.

+ References

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- Definition

The total purchase price of the acquired entity. This includes cash paid to equity interest holders of the acquired entity, fair value of debt and equity securities issued to equity holders of the acquired entity, and transaction costs paid to third parties to consummate the acquisition.

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- Definition

The amount of cash and cash equivalents acquired in a business combination.

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- Definition

The amount of acquisition cost of a business combination allocated to inventory, including finished goods, work-in-process, and raw materials.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to prepaid expenses and other current assets. Does not include amounts allocated to cash and cash equivalents, marketable securities, receivables, inventory, and assets not to be used.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to receivables.

+ References

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- Definition

The amount of acquisition cost of a business combination allocated to accounts payable of the acquired entity.

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- Definition

The amount of acquisition cost of a business combination allocated to other current liabilities of the acquired entity. Does not include amounts allocated to the current portion of long-term debt, accounts payable and accrued expenses.

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- Definition

The amount of acquisition cost of a business combination allocated to liabilities assumed.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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- Definition

The amount of acquisition cost of a business combination allocated to noncurrent assets of the acquired entity, except for property plant and equipment, intangible assets, and goodwill.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 51

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Emerging Issues Task Force (EITF)

-Number 98-1

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 37

-Subparagraph f

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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The amount of acquisition cost of a business combination allocated to other noncurrent liabilities of the acquired entity.

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- Definition

The amount of acquisition cost of a business combination allocated to property, plant and equipment to be used in ongoing operations.

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- Definition

Amount of the excess of the fair value of acquired net assets over the cost of an acquired business after pro rata reduction of the amounts that otherwise would have been assigned to acquired assets except financial assets other than investments accounted for by the equity method, assets to be disposed of by sale, deferred tax assets, prepaid assets relating to pension and postretirement benefit plans, and other current assets. This amount is considered an extraordinary item and often referred to as negative goodwill. This element is gross of the related tax effect.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

-Paragraph 44, 45, 46

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Acquisitions (Schedule Of Business Combination Purchase Price Allocation) (Details) (USD $) In Millions	3 Months Ended		9 Months Ended		3 Months Ended		3 Months Ended		3 Months Ended
	Sep. 30, 2011	Oct. 01, 2010	Sep. 30, 2011	Oct. 01, 2010	Apr. 01, 2011 Acquisition of SANYO Semiconductor Co., LTD [Member] Initial Estimate [Member]	Sep. 30, 2011 Acquisition of SANYO Semiconductor Co., LTD [Member] Initial Estimate [Member]	Apr. 01, 2011 Acquisition of SANYO Semiconductor Co., LTD [Member] Adjustment [Member]	Sep. 30, 2011 Acquisition of SANYO Semiconductor Co., LTD [Member] Adjustment [Member]	Apr. 01, 2011 Acquisition of SANYO Semiconductor Co., LTD [Member] Revised Estimated [Member]	Sep. 30, 2011 Acquisition of SANYO Semiconductor Co., LTD [Member] Revised Estimated [Member]	Sep. 30, 2011 Acquisition of the CMOS Image Sensor Business Unit from Cypress Semiconductor [Member]
Cash and cash equivalents						$ 117.1		$ 0		$ 117.1	$ 1.5
Receivables, net						242.1		0		242.1	2.6
Inventory						423.9		(5.0)		418.9	9.2
Deferred income taxes current						0.5		0		0.5
Other current assets						119.2		0		119.2	0.4
Property, plant and equipment						148.0		(1.3)		146.7	1.2
Deferred income taxes, noncurrent						60.5		0		60.5
Intangible assets						55.7		0		55.7	11.2
Other non-current assets						14.9		0		14.9
Total assets acquired						1,181.9		(6.3)		1,175.6	45.3
Accounts payable						(300.0)		0		(300.0)	(5.6)
Deferred income taxes, current						70.3		(1.5)		68.8
Other current liabilities						(61.3)		(20.2)		(81.5)	(4.2)
Deferred income taxes, noncurrent						0.5		0		0.5
Other non-current liabilities						(187.9)		1.0		(186.9)	(1.4)
Total liabilities assumed						620.0		17.7		637.7	11.2
Net assets acquired						561.9		(24.0)		537.9	34.1
Gain on acquistion	0	0	(58.0)	0	(61.3)		3.3		(58.0)
Purchase price	$ 479.9		$ 479.9			$ 500.6		$ (20.7)		$ 479.9