Note 4 - Goodwill and Acquisition-related Intangible Assets, Net

9 Months Ended

Sep. 30, 2017

Goodwill and Intangible Assets Disclosure [Text Block]

. GOODWILL AND

ACQUISITION-RELATED INTAN

GIBLE ASSETS

, NET

There have been

changes in the bal

ance of goodwill during the

three

and

nine

months ended

September 30, 2017

Acquisition-related intangible assets

consist of the following (in thousands):

	September 30, 2017
	Gross Amount		Accumulated Amortization			Net Amount
Know-how	$	1,018	$	(653	)	$	365
Developed technologies		6,466		(5,367	)		1,099
Total	$	7,484	$	(6,020	)	$	1,464

	December 31, 2016
	Gross Amount		Accumulated Amortization			Net Amount
Know-how	$	1,018	$	(500	)	$	518
Developed technologies		6,466		(3,982	)		2,484
Total	$	7,484	$	(4,482	)	$	3,002

Amortization expense is recorded in cost of revenue in the Condensed Consolidated Statements of Operations.

For both the

three

months ended

September 30, 2017

and

2016,

amortization expense totaled

$0.5

million. For both the

nine

months ended

September 30, 2017

and

2016,

amortization expense totaled

$1.5

million.

As of

September

30,

2017,

the estimated future amortization expense was as follows (in thousands):

2017 (remaining three months)	$	513
2018		841
2019		110
Total	$	1,464

- 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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