Goodwill and Intangible Assets, net

9. Goodwill and Intangible Assets, net

The changes in the carrying amount of goodwill for the nine months ended September 30, 2013 are as follows:


Balance as of December 31, 2012	$	—
Acquisitions		13,846

Balance as of September 30, 2013	$	13,846

No goodwill or accumulated impairment losses existed as of December 31, 2012. There are no accumulated impairment losses as of September 30, 2013.

Intangible assets consist of the following at September 30, 2013:


	Gross Carrying Amount		Accumulated Amortization			Net

Patents and related technologies	$	34,342	$	(6,979	)	$	27,363
In-process research and development		14,900		—			14,900

Total	$	49,242	$	(6,979	)	$	42,263

Intangible assets consist of the following at December 31, 2012:


	Gross Carrying Amount		Accumulated Amortization			Net

Patents and related technologies	$	34,342	$	(4,851	)	$	29,491
Favorable rent asset		646		(631	)		15

Total	$	34,988	$	(5,482	)	$	29,506

Amortization expense was $709 and $756 for the three months ended September 30, 2013 and 2012, respectively, and $2,143 and $2,270 for the nine months ended September 30, 2013 and 2012, respectively. At September 30, 2013, the weighted average useful life for patents and related technology was 12.4 years.

8. Intangible Assets, net

Intangible assets consist of the following at December 31, 2012:


	Gross Carrying Amount		Accumulated Amortization			Net

Patents and related technologies	$	34,342	$	(4,851	)	$	29,491
Favorable rent asset		646		(631	)		15

Total	$	34,988	$	(5,482	)	$	29,506

Intangible assets consist of the following at December 31, 2011:


	Gross Carrying Amount		Accumulated Amortization			Net

Patents and related technologies	$	34,342	$	(2,014	)	$	32,328
Favorable rent asset		646		(441	)		205

Total	$	34,988	$	(2,455	)	$	32,533

Amortization expense was $3,027 and $1,260 for the years ended December 31, 2012 and 2011, respectively. At December 31, 2012, the weighted average useful life for patents and related technology was 12.4 years and the useful life for the favorable rent asset was 3.4 years. Total amortization expense is estimated to be $2,853 for 2013, $2,641 for each year from 2014 through 2017, and $16,098 for the cumulative period thereafter.

- 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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