Goodwill and Intangible Assets

3 Months Ended

Dec. 31, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

Amortization expense associated with our intangible assets, which has been reflected as a separate operating expense caption within the accompanying condensed consolidated statements of income and comprehensive income, consisted of the following:



	Quarter Ended December 31,
	2015		2014
	(In thousands)
Cost of revenues	$	1,907	$	1,836
Selling, general and administrative expenses	1,673		1,096
	$	3,580	$	2,932

Cost of revenues reflects our amortization of completed technology and selling, general and administrative expenses reflects our amortization of other intangible assets. Intangible assets, gross were $153.0 million and $154.2 million as of December 31, 2015 and September 30, 2015, respectively.

Estimated future intangible asset amortization expense associated with intangible assets existing at December 31, 2015, was as follows (in thousands):



Year Ended September 30,
2016 (excluding the quarter ended December 31, 2015)	$	10,435
2017	12,885
2018	5,919
2019	5,406
2020	3,353
Thereafter	5,064
	$	43,062

The following table summarizes changes to goodwill during the quarter ended December 31, 2015, both in total and as allocated to our segments:



	Applications			Scores		Tools			Total
	(In thousands)
Balance at September 30, 2015	$	596,765		$	146,648	$	71,337		$	814,750
Foreign currency translation adjustment	(4,340		)	—		(391		)	(4,731		)
Balance at December 31, 2015	$	592,425		$	146,648	$	70,946		$	810,019

- Definition

The 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.

+ References + Details