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Acquisitions (Tables) - Newport [Member]

3 Months Ended

Mar. 31, 2017

Summary of Purchase Price

The purchase price of Newport consisted of the following:

Cash paid for outstanding  shares(1)		$	905,254
Settlement of share-based compensation awards(2)			8,824
Cash paid for Newport debt(3)			93,200
Total purchase price		$	1,007,278
Less: Cash and cash equivalents acquired			(61,463	)
Total purchase price, net of cash and cash equivalents acquired		$	945,815

⁽¹⁾  Represents cash paid of $23.00 per share for approximately 39,359,000 shares of Newport common stock, without interest and subject to a deduction for any required withholding tax.

⁽²⁾  Represents the vested but not issued portion of Newport share-based compensation awards as of the acquisition date of April 29, 2016.

⁽³⁾  Represents the cash paid for the outstanding balance of Newport’s senior secured revolving credit agreement.

Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the allocation of the purchase price to the fair values assigned to assets acquired and liabilities assumed at the date of the Newport Merger:

Current assets (including cash)		$	186,137
Inventory			142,714
Intangible assets			404,506
Goodwill			396,027
Property, plant and equipment			119,932
Long-term assets			22,725
Total assets acquired			1,272,041
Current liabilities			95,156
Intangible liability			4,302
Other long-term liabilities			165,305
Total liabilities assumed			264,763
Fair value of assets acquired and liabilities assumed			1,007,278
Less: Cash and cash equivalents acquired			(61,463	)
Total purchase price, net of cash and cash equivalents acquired		$	945,815

Allocation of Acquired Intangible Assets and Related Estimates of Useful Lives

The following table reflects the allocation of the acquired intangible assets and liabilities and related estimate of useful lives:

Order backlog		$	12,100				1 year
Customer relationships			247,793				6-18 years
Trademarks and trade names			55,900				Indefinite
Developed technology			75,386				4-8 years
In-process research and development			6,899				Undefined(1)
Leasehold interest (favorable)			6,428				4-5 years
Total intangible assets		$	404,506
Leasehold interest (unfavorable)		$	4,302

⁽¹⁾  The useful lives of in-process research and development will be defined in the future upon further evaluation of the status of these programs.

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Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 50
-Paragraph 1
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16265-109275

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Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=73530397&loc=d3e4845-128472

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