GOODWILL AND INTANGIBLE ASSETS (Tables)

3 Months Ended

Dec. 31, 2011

Goodwill

The following table reflects Goodwill as of December 31, 2011 and October 1, 2011:

	As of
(in thousands)	December 31, 2011		October 1, 2011
Beginning of period, Goodwill	$	41,546	$	26,698
Increase to Goodwill for Earnout		-		14,848
End of period, Goodwill	$	41,546	$	41,546

Net Intangible Assets

The following table reflects net intangible assets as of December 31, 2011 and October 1, 2011:

	As of						Average estimated
(dollar amounts in thousands)	December 31, 2011			October 1, 2011			useful lives (in years)
Wedge bonder developed technology	$	33,200		$	33,200			7.0
Accumulated amortization		(15,416	)		(14,230	)
Net wedge bonder developed technology		17,784			18,970
Wedge bonder customer relationships		19,300			19,300			5.0
Accumulated amortization		(12,545	)		(11,580	)
Net wedge bonder customer relationships		6,755			7,720
Wedge bonder trade name		4,600			4,600			8.0
Accumulated amortization		(1,869	)		(1,725	)
Net wedge bonder trade name		2,731			2,875
Wedge bonder other intangible assets		2,500			2,500			1.9
Accumulated amortization		(2,500	)		(2,500	)
Net wedge bonder trade name		-			-
Net intangible assets	$	27,270		$	29,565

Estimated Annual Amortization Expense Related to Intangible Assets

The following table reflects estimated annual amortization expense related to intangible assets as of December 31, 2011:

	As of
(in thousands)	December 31, 2011
Remaining fiscal 2012	$	6,883
Fiscal 2013		9,178
Fiscal 2014		5,318
Fiscal 2015		5,318
Fiscal 2016		573
Total amortization expense	$	27,270