2.4.0.80013 - Disclosure - Goodwill and Other Intangible Assetstruefalsefalse1false falsefalseFrom2012-10-01to2013-06-30http://www.sec.gov/CIK0000357108duration2012-10-01T00:00:002013-06-30T00:00:001true 1us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Goodwill and Intangible Assets Disclosure [Abstract]2false 2us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00The changes in the carrying values of goodwill for the nine months ended June 30, 2013 are described below:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">September 30, 2012</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Acquisitions</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td colspan="2" style="border-bottom: black 1pt solid"> June 30, 2013</td> <td style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: #CCEEFF"> <td style="line-height: 115%">Goodwill</td> <td style="line-height: 115%"> </td> <td style="width: 9px; border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">-</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">393,000</td> <td style="line-height: 115%"> </td> <td style="line-height: 115%"> </td> <td style="width: 9px; border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">393,000</td> <td style="line-height: 115%"> </td></tr> <tr> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td> <td> </td></tr> </table>   During the nine months ended June 30, 2013, goodwill was established through the acquisition of Bivio Software (See Note 11). No other acquisitions were made during the period. The Company performed the annual goodwill impairment test during the third fiscal quarter ended June 30, 2013. Through the impairment analysis, the Company determined that no impairment was necessary at this time. As stated in Note 1, the Company will continue to evaluate whether any future periods require interim analysis.   Additionally, in connection with the Bivio Software acquisition on October 12, 2012 (See Note 11), the Company recorded $900,000 of intangible assets related to customer relationships, tradename, and software technology. The Company is amortizing the customer relationships over 5 years, the tradename over 10 years, and the software technology over 7 years. The Company also performed the annual impairment test during the fiscal quarter ended June 30, 2013 relating to these intangible assets and determined that no impairment was necessary at this time.   The Companys definite-lived intangible assets are summarized as follows:   <table cellspacing="0" cellpadding="0" style="width: 100%; font: 10pt Calibri, Helvetica, Sans-Serif; border-collapse: collapse"> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td colspan="15" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">June 30, 2013</td></tr> <tr style="vertical-align: bottom"> <td style="line-height: 115%"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Customer Relationships</td> <td style="line-height: 115%"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Tradename</td> <td style="line-height: 115%"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Software Technology</td> <td style="line-height: 115%"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Total</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; width: 45%; line-height: 115%">Gross carrying amount</td> <td style="vertical-align: bottom; width: 4%; line-height: 115%">$</td> <td style="vertical-align: bottom; width: 11%; text-align: right; line-height: 115%">100,000</td> <td style="vertical-align: bottom; width: 4%; line-height: 115%"> </td> <td style="vertical-align: bottom; width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 7%; text-align: right; line-height: 115%">300,000</td> <td style="vertical-align: bottom; width: 1%; line-height: 115%"> </td> <td style="vertical-align: bottom; width: 1%; line-height: 115%"> </td> <td style="width: 3%; line-height: 115%">$</td> <td style="width: 9%; text-align: right; line-height: 115%">520,000</td> <td style="vertical-align: bottom; width: 3%; line-height: 115%"> </td> <td style="vertical-align: bottom; width: 1%; line-height: 115%"> </td> <td style="width: 1%; line-height: 115%">$</td> <td style="width: 7%; text-align: right; line-height: 115%">920,000</td> <td style="vertical-align: bottom; width: 1%; line-height: 115%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; line-height: 115%">Accumulated amortization</td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right; line-height: 115%">(14,000</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; line-height: 115%">)</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right; line-height: 115%">(22,000</td> <td style="line-height: 115%">)</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right; line-height: 115%">(64,000</td> <td style="line-height: 115%">)</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right; line-height: 115%">(100,000</td> <td style="line-height: 115%">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; line-height: 115%">Net intangible assets</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right; line-height: 115%">86,000</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">278,000</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">456,000</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">820,000</td> <td style="vertical-align: bottom; line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td colspan="16" style="line-height: 115%"> </td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%"> </td> <td colspan="15" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">September 30, 2012</td></tr> <tr style="vertical-align: bottom; background-color: white"> <td style="line-height: 115%"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Customer Relationships</td> <td style="line-height: 115%"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Tradename</td> <td style="line-height: 115%"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Software Technology</td> <td style="line-height: 115%"> </td> <td colspan="3" style="border-bottom: black 1pt solid; text-align: center; line-height: 115%">Total</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; line-height: 115%">Gross carrying amount</td> <td style="vertical-align: bottom; line-height: 115%">$</td> <td style="vertical-align: bottom; text-align: right; line-height: 115%">-</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">-</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">20,000</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="line-height: 115%">$</td> <td style="text-align: right; line-height: 115%">20,000</td> <td style="vertical-align: bottom; line-height: 115%"> </td></tr> <tr style="background-color: white"> <td style="vertical-align: bottom; line-height: 115%">Accumulated amortization</td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right; line-height: 115%">-</td> <td style="vertical-align: bottom; border-bottom: black 1pt solid; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right; line-height: 115%">-</td> <td style="line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right; line-height: 115%">(12,000</td> <td style="line-height: 115%">)</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td colspan="2" style="vertical-align: bottom; border-bottom: black 1pt solid; text-align: right; line-height: 115%">(12,000</td> <td style="line-height: 115%">)</td></tr> <tr style="background-color: #CCEEFF"> <td style="vertical-align: bottom; line-height: 115%">Net intangible assets</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; text-align: right; line-height: 115%">-</td> <td style="vertical-align: bottom; border-bottom: black 2.25pt double; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">-</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">8,000</td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="vertical-align: bottom; line-height: 115%"> </td> <td style="border-bottom: black 2.25pt double; line-height: 115%">$</td> <td style="border-bottom: black 2.25pt double; text-align: right; line-height: 115%">8,000</td> <td style="vertical-align: bottom; line-height: 115%"> </td></tr> </table>  falsefalsefalsenonnum:textBlockItemTypenaThe 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.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16323-109275 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13854-109267 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16373-109275 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=7658586&loc=d3e16265-109275 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 42, 43, 44, 45, 46, 47 -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. false0Goodwill and Other Intangible AssetsfalseGoodwill and Other Intangible AssetsUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://irvine-sensors.com/role/GoodwillAndOtherIntangibleAssets12