Fair Value Measurements (Tables)

9 Months Ended

Mar. 31, 2012

Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]

Assets and liabilities measured at fair value on a recurring basis were as follows:



	As of March 31, 2012								As of June 25, 2011
	Fair Value								Fair Value
	Measurements Using						Total		Measurements Using						Total
	Level 1		Level 2		Level 3		Balance		Level 1		Level 2		Level 3		Balance
	(in thousands)
Assets
Money market funds (1)	$	627,671	$	—	$	—	$	627,671	$	603,180	$	—	$	—	$	603,180
Certificates of deposit (1)	—		6,179		—		6,179		—		3,457		—		3,457
Government agency securities (2)	—		75,405		—		75,405		—		50,346		—		50,346
Foreign currency forward contracts (3)	—		430		—		430		—		326		—		326
Total Assets	$	627,671	$	82,014	$	—	$	709,685	$	603,180	$	54,129	$	—	$	657,309

Liabilities
Foreign currency forward contracts (4)	$	—	$	291	$	—	$	291	$	—	$	309	$	—	$	309
Contingent Consideration (4)	—		—		18,324		18,324		—		—		8,800		8,800
Total Liabilities	$	—	$	291	$	18,324	$	18,615	$	—	$	309	$	8,800	$	9,109

(1) Included in Cash and cash equivalents in the accompanying Condensed Consolidated Balance Sheets.

(2) Included in Short-term investments in the accompanying Condensed Consolidated Balance Sheets.

(3) Included in Other current assets in the Condensed Consolidated Balance Sheets.

(4) Included in Accrued expenses in the Condensed Consolidated Balance Sheets.

Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]

The tables below present reconciliations for liabilities measured and recorded at fair value on a recurring basis using significant unobservable inputs (Level 3) for the nine months ended March 31, 2012 and for the twelve months ended June 25, 2011:



Fair Value Measured and Recorded Using Significant Unobservable Inputs (Level 3)

	March 31, 2012			June 25, 2011
Contingent Consideration	(in thousands)
Beginning balance	$	8,800		$	—
Additions	11,354			8,800
Payments	(1,830		)	—
Ending balance	$	18,324		$	8,800

Changes in unrealized gains or losses included in earnings related to liabilities still held as of period end	$	—		$	—

Fair Value, Assets and Liabilities Measured on Nonrecurring Basis [Table Text Block]

Assets measured at fair value on a non-recurring basis were as follows:

As of March 31, 2012, long-lived assets held for sale with a carrying amount of $11.3 million were written down to their fair value, less cost to sell of $3.6 million, resulting in an impairment loss of $7.7 million, which was included in earnings for the period. The impairment charge was measured using level 3 inputs. The fair value of the equipment was determined mainly after consideration of quoted market prices of similar equipment adjusted for equipment specifications and condition in addition to the current market demand and size. Please refer to Note 15: Impairment of long-lived assets to the Condensed Consolidated Financial Statements.

As of June 25, 2011, none of the Company's assets and liabilities were measured at fair value on a non-recurring basis.

- Definition

Tabular disclosure of assets and liabilities by class, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). The disclosures that may be required or desired include: (a) the fair value measurements recorded during the period and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). Where the quoted price in an active market for the identical liability is not available, the Level 1 input is the quoted price of an identical liability when traded as an asset.

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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income, and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issuances, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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