BUSINESS COMBINATION AND GOODWILL (Tables)

9 Months Ended

Sep. 30, 2017

The allocation of the purchase price is as follows:



Cash and marketable securities	$	2,600
Accounts receivable	490,700
Inventory	768,400
Other identifiable assets	46,800
Order backlog	840,000
Customer relationships	1,000,000
Developed technology	460,000
Trademark portfolio	160,000
Current liabilities	(480,500		)
Net deferred tax liabilities	(1,084,000		)
Goodwill	1,489,000
Total	$	3,693,000

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

A rollforward of the Company's goodwill by segment is as follows:



	Kopin		Industrial		Total
Balance, December 31, 2016	$	844,023	$	—	$	844,023
March 2017 acquisition	—		1,488,650		1,488,650
Change due to exchange rate fluctuations	43,904		—		43,904
Balance, September 30, 2017	$	887,927	$	1,488,650	$	2,376,577