2.4.0.8061200 - Disclosure - ACQUISITION OF GARWOOD LABORATORIEStruefalsefalse1false falsefalsec20130201to20130731http://www.sec.gov/CIK0000110536duration2013-02-01T00:00:002013-07-31T00:00:001true 1us-gaap_BusinessCombinationsAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Acquisition of Garwood Laboratories [Abstract]2false 2us-gaap_BusinessCombinationDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalselabel1falsefalsefalse00<div style="font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><div style="text-align: justify;"><table cellpadding="0" cellspacing="0" class="DSPFListTable" style="width: 100%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><tr><td style="width: 36pt; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top; align: right;">12.</td><td style="text-align: justify; width: auto; font-family: ''Times New Roman'', Times, serif; font-size: 10pt; vertical-align: top;">Acquisition of Garwood Laboratories</td></tr></table></div><div><br /></div><div style="text-align: justify; font-family: ''Times New Roman'', Times, serif; margin-left: 36pt; font-size: 10pt;">On April 17, 2012, the Company acquired all of the outstanding common stock of Garwood Laboratories, Inc. (Garwood), with testing facilities in Pico Rivera and San Clemente, CA. The aggregate purchase price was $5,092,000 and included cash paid at closing of $3,165,000, a promissory note for $1,175,000 and a purchase price holdback of $750,000 to secure Garwood's indemnification obligations under the purchase agreement. The $1,175,000 promissory note was repaid during the current quarter. The purchase price holdback is for a period of 18 months after closing. In addition to the base purchase price, the Company agreed to pay an additional earn-out up to a maximum amount of $450,000 if Garwood meets certain targets related to customer retention and revenues for the 24 months following the purchase date. A liability of $200,000 has been recorded as an estimated fair value of the earn-out liability at July 31, 2013.</div><div style="text-align: justify; font-family: ''Times New Roman'', Times, serif; margin-left: 36pt; font-size: 10pt;"> </div><div><div style="text-align: justify; font-family: ''Times New Roman'', Times, serif; margin-left: 36pt; font-size: 10pt;">The intangible assets acquired consist of customer relations of $1,000,000 which is being amortized over 10 years and a covenant not to compete of $200,000 which is being amortized over the 5-year life of the agreement. The valuation techniques that were used by the Company to determine the fair value of the assets acquired and liabilities assumed were a combination of the market approach, the income approach and the cost approach and therefore the fair value is based on level 3 inputs. The market approach uses prices and other relevant information generated by market transactions involving identical or comparable assets or liabilities. The income approach uses valuation techniques to convert future amounts to a single present value based on current market expectations about those future amounts, including present value techniques, option-pricing models and the excess earnings method. The cost approach is based on the amount that would be required to replace the service capacity of an asset (replacement cost). The Company used significant assumptions in the valuation techniques used including the discount rate and forecasted profitability.</div><div><br /></div><div style="text-align: justify; font-family: ''Times New Roman'', Times, serif; margin-left: 36pt; font-size: 10pt;">Amortization of the goodwill and other intangible assets on this transaction is not tax deductible. The Company's consolidated statements of operations include Garwood's results of operations for the period from April 17, 2012, the acquisition date, to July 31, 2012 and for the full six months ending July 31, 2013.</div><div><br /></div></div><div><div style="text-align: justify; font-family: ''Times New Roman'', Times, serif; margin-left: 36pt; font-size: 10pt;">Fair value at the date of acquisition of the acquired tangible and intangible assets and liabilities of Garwood were as follows:</div><div><br /></div><div><table align="center" border="0" cellpadding="0" cellspacing="0" style="width: 90%; font-family: 'Times New Roman', Times, serif; font-size: 10pt;"><tr><td valign="bottom" style="background-color: #cceeff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Cash paid</div></div></td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">$</div></div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">3,165,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Note payable</div></div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">1,175,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #cceeff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Purchase price held back</div></div></td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">750,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Working capital adjustment receivable</div></div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">(198,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">)</div></td></tr><tr><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Fair value of earn-out</div></div></td><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">200,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Aggregate purchase price</div></div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">$</div></div></td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">5,092,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #cceeff; width: 78%; vertical-align: top;"><div><div> </div></div></td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div> </div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Cash</div></div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">49,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #cceeff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Account Receivable, net</div></div></td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">593,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Property, plant and equipment</div></div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">3,138,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #cceeff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Other assets</div></div></td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">23,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Intangible assets</div></div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">1,200,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="background-color: #cceeff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Accounts payable</div></div></td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">(157,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">)</div></td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Accrued expenses</div></div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">(131,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">)</div></td></tr><tr><td valign="bottom" style="background-color: #cceeff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Relocation expense</div></div></td><td valign="bottom" style="background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">(300,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">)</div></td></tr><tr><td valign="bottom" style="background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Deferred taxes</div></div></td><td valign="bottom" style="background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">(1,678,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">)</div></td></tr><tr><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 78%; vertical-align: top;"><div><div> </div></div></td><td valign="bottom" style="padding-bottom: 2px; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div> </div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="padding-bottom: 2px; background-color: #ffffff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Fair value of assets and liabilities acquired</div></div></td><td valign="bottom" style="padding-bottom: 2px; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="border-bottom: #000000 2px solid; text-align: right; background-color: #ffffff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">2,737,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #ffffff; width: 1%; vertical-align: top;"><div> </div></td></tr><tr><td valign="bottom" style="padding-bottom: 4px; background-color: #cceeff; width: 78%; vertical-align: top;"><div><div style="text-align: left; text-indent: -7.2pt; font-family: ''Times New Roman'', Times, serif; margin-left: 7.2pt; font-size: 10pt;">Goodwill</div></div></td><td valign="bottom" style="padding-bottom: 4px; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">$</div></div></td><td valign="bottom" style="border-bottom: #000000 4px double; text-align: right; background-color: #cceeff; width: 9%; vertical-align: top;"><div><div style="font-family: ''Times New Roman'', Times, serif; font-size: 10pt;">2,355,000</div></div></td><td nowrap="nowrap" valign="bottom" style="text-align: left; background-color: #cceeff; width: 1%; vertical-align: top;"><div> </div></td></tr></table></div></div></div>falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1524-128463 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e7000-128479 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph F4 -Subparagraph e -Appendix F Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141 -Paragraph 51, 52 -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 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4922-128472 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 805 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 141R -Paragraph 67-73 -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 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 88-16 -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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