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GOODWILL AND INTANGIBLES (Tables)

9 Months Ended

Sep. 29, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The Company’s goodwill balance is as follows:

Goodwill, December 31, 2011	$	1,664,457
Acquisition of Ikanos	1,140,787
Impairment of goodwill	(1,704,770		)
Foreign currency translation	40,313
Goodwill, September 29, 2012	$	1,140,787

Schedule of Identified Intangible Assets

The identified intangible assets will be amortized on a straight-line basis over the following lives:

	Years
Customer relationships	7
Developed technology	7
Trademark portfolio	7

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Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

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-Number 142

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.



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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph e

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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