XML 32 R15.htm IDEA: XBRL DOCUMENT
v3.10.0.1

GOODWILL AND INTANGIBLE ASSETS | 12 Months Ended
--- | ---
Sep. 30, 2018
GOODWILL AND INTANGIBLE ASSETS |
GOODWILL AND INTANGIBLE ASSETS | NOTE 6 GOODWILL AND INTANGIBLE ASSETS Goodwill All of our goodwill is within our other non-reportable operating segments. The following is a summary of changes in goodwill (in thousands):
Balance at September 30, 2016 |  | $ | 4,718
Additions |  |  | 46,987
Balance at September 30, 2017 |  |  | 51,705
Additions (Note 3) |  |  | 17,791
Impairment |  |  | (4,719)
Balance at September 30, 2018 |  | $ | 64,777
Intangible Assets Intangible assets arising from business acquisitions consisted of the following:
|  |  | September 30, 2018 |  | September 30, 2017
|  |  | Gross |  |  |  |  |  | Gross |  |  |  |
|  |  | Carrying |  | Accumulated |  |  |  | Carrying |  | Accumulated |  |
(in thousands) |  |  | Amount |  | Amortization |  | Net |  | Amount |  | Amortization |  | Net
Finite-lived intangible asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Developed technology |  |  | $ | 70,000 |  | $ | 5,589 |  | $ | 64,411 |  | $ | 51,000 |  | $ | 1,134 |  | $ | 49,866
Trade name |  |  |  | 5,700 |  |  | 237 |  |  | 5,463 |  |  | — |  |  | — |  |  | —
Customer relationships |  |  |  | 4,000 |  |  | 667 |  |  | 3,333 |  |  | — |  |  | — |  |  | —
|  |  | $ | 79,700 |  | $ | 6,493 |  | $ | 73,207 |  | $ | 51,000 |  | $ | 1,134 |  | $ | 49,866
Indefinite-lived intangible asset: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trademark |  |  | $ | — |  | $ | — |  | $ | — |  | $ | 919 |  | $ | — |  | $ | 919
Amortization expense was $5.4 million and $1.1 million for fiscal years 2018 and 2017, respectively, and is estimated to be $5.8 million for each of the next four succeeding fiscal years and approximately $5.1 million for fiscal year 2023. Impairments During the fourth quarter of fiscal year 2018, and as part of our annual goodwill impairment test, we performed a detailed assessment of the TerraVici reporting unit, where $4.7 million of goodwill was allocated. We determined that the estimated fair value of this reporting unit was less than its carrying amount and we recorded goodwill impairment losses of $4.7 million ($3.5 million, net of tax, or $0.03 per diluted share). In addition, we recorded an intangible assets impairment loss of $0.9 million ($0.7 million net of tax, or $0.01 per diluted share). These impairment losses are included in Asset Impairment Charge on the Consolidated Statements of Operations for the fiscal year ended September 30, 2018. Our goodwill impairment analysis performed on our remaining technology reporting units in the fourth quarter of fiscal years 2018 and 2017 did not result in impairment charges.

X
- References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
Name: | us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration