Goodwill and other Identifiable Intangible Assets

12 Months Ended

Sep. 30, 2015

Goodwill and Intangible Assets Disclosure [Abstract]

GOODWILL AND OTHER IDENTIFIABLE INTANGIBLE ASSETS, NET

Identifiable Intangible Assets, Net

Amortizable identifiable intangible assets, net as of September 30, 2015 and 2014 are comprised of the following (in thousands):



	September 30, 2015							September 30, 2014
	Gross carrying amount		Accum. amort.			Net		Gross carrying amount		Accum. amort.			Net
Purchased and core technology	$	45,449	$	(45,424	)	$	25	$	45,952	$	(45,162	)	$	790
License agreements	18		(4		)	14		2,440		(2,440		)	—
Patents and trademarks	11,817		(10,568		)	1,249		11,667		(9,799		)	1,868
Customer relationships	18,490		(16,057		)	2,433		18,894		(15,445		)	3,449
Non-compete agreements	1,100		(642		)	458		1,100		(422		)	678
Order backlog	—		—			—		360		(360		)	—
Total	$	76,874	$	(72,695	)	$	4,179	$	80,413	$	(73,628	)	$	6,785

During the fourth quarter of fiscal 2013, we recorded an impairment charge of $0.4 million in general and administrative expense on our Consolidated Statements of Operations for our single operating and reporting segment. Management determined to end-of-life certain product lines acquired in connection with the MobiApps acquisition due to various factors impacting the viability of these product lines. These products lines utilized certain identifiable intangible technology assets which were part of the assets purchased at the time of acquisition. The impairment charge consisted of $0.2 million for patented satellite technology and $0.1 million relating to an associated license agreement as the net carrying values of these intangible assets were not recoverable and the undiscounted future cash flows did not exceed the net carrying value of the assets. We also wrote off $0.1 million of various patents that were abandoned.

Amortization expense for fiscal years 2015, 2014 and 2013 is as follows (in thousands):



Fiscal year	Total
2015	$	2,910
2014	$	3,589
2013	$	4,416

Estimated amortization expense for the next five years is as follows (in thousands):



Fiscal year	Total
2016	$	1,944
2017	$	1,061
2018	$	487
2019	$	451
2020	$	168

Goodwill

The changes in the carrying amount of goodwill were (in thousands):



	Fiscal years ended September 30,
	2015			2014
Beginning balance, October 1	$	103,398		$	103,569
Foreign currency translation adjustment	(1,301		)	(171		)
Ending balance, September 30	$	102,097		$	103,398

- 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.

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