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Acquisitions (Tables)

6 Months Ended

Jun. 30, 2013

Business Combinations [Abstract]

Schedule of recognized identified assets acquired and liabilities assumed

The total purchase price and related preliminary excess total purchase price over fair value of net assets acquired is as follows, excluding approximately $8,200 of acquired intercompany debt due KVH from Headland Media Limited (in thousands):

Consideration transferred - cash					$	24,000
Book value of net assets acquired	$	282
Fair value adjustments to deferred revenue	123
Fair value of tangible net assets acquired					$	405
Identifiable intangibles at acquisition-date fair value
Subscriber relationships	8,271
Distribution rights	4,888
Internally developed software	543
Proprietary content	186
					13,888
Deferred income taxes					(3,134		)
Goodwill					$	12,841

Business acquisition, pro forma information

The following table summarizes the supplemental statements of operations information on an unaudited pro forma basis as if the Headland Media Limited acquisition had occurred on January 1, 2012:

		Six Months Ended				Six Months Ended
		June 30, 2013				June 30, 2012
Pro forma net revenues		$	87,887			$	65,012
Pro forma net income (loss)		3,704				(625		)
Basic pro forma net income (loss) per share		$	0.25			$	(0.04	)
Diluted pro forma net income (loss) per share		$	0.24			$	(0.04	)

X

- Definition

Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.

+ References

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-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

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-Paragraph 54

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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.



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 141

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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.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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-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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-Name Accounting Standards Codification

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- Definition

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

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