(17) Goodwill

The carrying amount of goodwill by segment at both October 31, 2011 and July 31, 2011 is as follows:

	Telecommunications	RF Microwave	Mobile Data
	Transmission	Amplifiers	Communications	Total
Goodwill	$ 107,779,000	29,575,000	13,249,000	$ 150,603,000
Accumulated impairment	-	-	(13,249,000)	(13,249,000)
Balance	$ 107,779,000	29,575,000	-	$ 137,354,000

For purposes of reviewing impairment and the recoverability of goodwill and other intangible assets, each of our three operating segments constitutes a reporting unit and we must make various assumptions regarding estimated future cash flows and other factors in determining the fair values of the reporting unit. We perform an annual impairment review in the first quarter of each fiscal year.

Based on our annual impairment review performed on August 1, 2011 (the start of our first quarter of fiscal 2012), we determined that none of the goodwill recorded on our Condensed Consolidated Balance Sheet was impaired. Unless there are future indicators of impairment, such as a significant adverse change in our future financial performance, our next impairment review for goodwill will be performed and completed in the first quarter of fiscal 2013. Any impairment charges that we may record in the future could be material to our results of operations and financial condition.