Acquisitions and License Agreements (Tables)

3 Months Ended

12 Months Ended

Dec. 27, 2013

Sep. 27, 2013

Schedule of Fair Value of Identifiable Assets Acquired and Liabilities Assumed

The following amounts represent the final allocation of the fair value of the identifiable assets acquired and liabilities assumed:

Current assets (1)	$	13.3
Intangible assets		91.9
Goodwill (non-tax deductible) (2)		24.5
Total assets acquired		129.7
Current liabilities		4.0
Deferred tax liabilities, net (non-current)		27.1
Contingent consideration (non-current)		6.9
Total liabilities assumed		38.0
Net assets acquired	$	91.7

(1) This amount includes $3.3 million of accounts receivable, which is also the gross contractual value. As of the acquisition date, the fair value of accounts receivable approximated carrying value.

(2) Goodwill relates to the Company’s ability to exploit CNS Therapeutics’ technologies.

The following amounts represent the final allocation of the fair value of the identifiable assets acquired and liabilities assumed:

Current assets (1)	$	13.3
Intangible assets		91.9
Goodwill (non-tax deductible) (2)		24.5
Total assets acquired		129.7
Current liabilities		4.0
Deferred tax liabilities, net (non-current)		27.1
Contingent consideration (non-current)		6.9
Total liabilities assumed		38.0
Net assets acquired	$	91.7

(1) This amount includes $3.3 million of accounts receivable, which is also the gross contractual value. As of the acquisition date, the fair value of accounts receivable approximated carrying value.

(2) Goodwill relates to the Company’s ability to exploit CNS Therapeutics’ technologies.

Schedule of Reconciliation of Total Consideration

The following reconciles the total consideration to net assets acquired:

Total consideration	$	95.0
Plus: cash assumed in acquisition		3.6
Less: contingent consideration		(6.9	)
Net assets acquired	$	91.7

The following reconciles the total consideration to net assets acquired:

Total consideration	$	95.0
Plus: cash assumed in acquisition		3.6
Less: contingent consideration		(6.9	)
Net assets acquired	$	91.7

Schedule of Intangible Assets Acquired

Intangible assets acquired consist of the following:

	Amount		Weighted-Average Amortization Period
Completed technology	$	73.1	13 years
Trademark		0.2	3 years
In-process research and development		18.6	Non-Amortizable
	$	91.9

following:

	Amount		Weighted-Average Amortization Period
Completed technology	$	73.1	13 years
Trademark		0.2	3 years
In-process research and development		18.6	Non-Amortizable
	$	91.9

The in-process research and development projects primarily relate to certain investigational intrathecal pain products. As of the date of acquisition, these pain products were in various stages of development, with further development, testing, clinical trials and regulatory submission required in order to bring them to market. At the acquisition date, the total cost to complete these products was estimated to be approximately $18.0