Acquisitions (Tables)

12 Months Ended

Sep. 30, 2011

Fundamo

Business Combination and Asset Purchase Disclosure

Total purchase consideration was $110 million, paid with cash on hand. The following table summarizes the purchase price allocation, which is preliminary pending finalization of the valuation analysis.

	Fair Value
	(in millions)
Tangible assets, net(1)	$	27
Finite-lived intangible assets with a weighted-average useful life of 5 years		5
Goodwill		80
Net deferred tax liabilities		(2	)
Net assets acquired	$	110

⁽¹⁾  Tangible assets, net include $25 million of technology assets acquired, which have a useful life of 5 years, and are recognized in property, equipment and technology, net on the consolidated balance sheets.

Play Span Inc

Business Combination and Asset Purchase Disclosure

The following table summarizes the allocation of the accounting purchase consideration, which is preliminary pending finalization of the valuation analysis.

	Fair Value
	(in millions)
Tangible assets, net(1)	$	67
Finite-lived intangible assets with a weighted-average useful life of 2.8 years		15
Goodwill		141
Net deferred tax liabilities		(19	)
Net assets acquired	$	204

⁽¹⁾  Tangible assets, net include $56 million of technology assets acquired, which have a weighted-average useful life of 5 years and are recognized in property, equipment and technology, net on the consolidated balance sheets.

Schedule of Business Acquisitions, by Acquisition

The following table presents the total purchase consideration for the PlaySpan acquisition.

	Potential Purchase Consideration		Accounting Purchase Consideration
	(in millions)
Cash paid	$	180	$	180
Earn-out provision(1)		40		40
Less: Employee compensation(2)				(12	)
Valuation adjustment(3)				(4	)
Fair value of earn-out provision (See Note 4—Fair Value Measurements and Investments)				24
Fair value of stock options issued(4)		5
Total purchase consideration	$	225	$	204

⁽¹⁾  The acquisition agreement includes a potential earn-out provision of up to $40 million, should PlaySpan achieve certain revenue targets and other milestones.

⁽²⁾  The amount reflects personnel expense related to the earn-out provision that will be recognized over the performance period.

⁽³⁾ Adjustment to reflect the earn-out provision at fair value based on the assumed likelihood of the future revenue targets and other milestones being met.

⁽⁴⁾  The Company issued non-qualified stock options to replace unvested, in-the-money stock options held by PlaySpan employees. See Note 17—Share-based Compensation.

CyberSource Corporation Acquisition

Business Combination and Asset Purchase Disclosure

The following table summarizes the purchase price allocation.

	Fair Value
	(in millions)
Tangible assets and liabilities
Current assets	$	259
Non-current assets(1)		150
Current liabilities		(45	)
Non-current liabilities		(256	)
Intangible assets		605
Goodwill		1,239
Net assets acquired	$	1,952

⁽¹⁾  Non-current assets include $122 million of technology assets acquired, which have a weighted-average useful life of 7 years and are recognized in property, equipment and technology, net on the consolidated balance sheets.

Schedule of Business Acquisitions, by Acquisition

Total purchase consideration was approximately $2 billion, paid with cash on hand as follows:

	Purchase Consideration
	(in millions)
Acquisition of approximately 72 million shares of outstanding common stock of CyberSource at $26.00 per share	$	1,866
Fair value of earned stock options settled		86
Total purchase price	$	1,952

Schedule of Acquired Finite-Lived Intangible Assets by Major Class

The following table summarizes the fair value of the acquired intangible assets. See Note 8—Intangible Assets, Net.

	Fair Value		Weighted- Average Useful Life
	(in millions)
Customer relationships	$	320		10
Reseller relationships		95		9
Tradenames		190		15
Total amortizable intangible assets	$	605		12