KLA Corporation Quarterly report pursuant to Section 13 or 15(d)

Quarterly report pursuant to Section 13 or 15(d)

善意和购买无形的屁股ets

善意和购买无形的屁股ets

3 Months Ended

Sep. 30, 2016

善意和无形资产披露[摘要]

GOODWILL AND PURCHASED INTANGIBLE ASSETS

NOTE 5 – GOODWILL AND PURCHASED INTANGIBLE ASSETS

Goodwill

Goodwill represents the excess of the purchase price over the fair value of the net tangible and identifiable intangible assets acquired in prior business combinations. The Company has 四报告单位：晶圆检验，图案化，全球服务和支持等。下表介绍了在结束的三个月内报告单位的善意余额和移动 September 30, 2016 :



（成千上万）	Wafer Inspection		Patterning		Others		Total
截至2016年6月30日余额	$	281,026	$	53,255	$	896.	$	335,177
Goodwill adjustment	21		—		—		21
截至2016年9月30日的余额	$	281,047	$	53,255	$	896.	$	335,198

Goodwill is net of accumulated impairment losses of $277.6 million , which were recorded prior to the fiscal year ended June 30, 2014. The changes in the gross goodwill balance during the 三 months ended September 30, 2016 由外币换算调整导致。

The Company performed a qualitative assessment of the goodwill by reporting unit as of November 30, 2015 during the three months ended December 31, 2015 as part of its annual goodwill impairment assessment and concluded that it was more likely than not that the fair value of each of the reporting units exceeded its carrying amount. As of December 31, 2015, the Company’s assessment indicated that goodwill in the reporting units was not impaired. There have been no significant events or circumstances affecting the valuation of goodwill subsequent to the qualitative assessment performed in the second quarter of the fiscal year ended 2016年6月30日 . The next annual assessment of goodwill by reporting unit is scheduled to be performed in the second quarter of the fiscal year ending 2017年6月30日 .

购买无形资产

The components of purchased intangible assets as of the dates indicated below were as follows:



（成千上万）		As of September 30, 2016						As of 2016年6月30日
Category	范围有用的生活	Gross 携带数量		积累 Amortization and Impairment		网数量		Gross 携带数量		积累 Amortization and Impairment		网数量
Existing technology	4-7岁	$	141,659	$	138,660.	$	2,999	$	141,659	$	138,160	$	3,499
Trade name/Trademark	4-10 years	19,893		19,893		—		19,893		19,743		150
客户关系	6-7 years	54,980		54,914		66		54,980		54,298		682
Total		$	216,532	$	213,467	$	3,065	$	216,532	$	212,201	$	4,331

Intangible assets are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset or asset group may not be recoverable.

For the 三 months ended September 30, 2016 and 2015 , amortization expense for purchased intangible assets was $1.3 million and 370万美元，分别。根据录制的无形资产 September 30, 2016 , and assuming no subsequent additions to, or impairment of, the underlying assets, the remaining estimated amortization expense is expected to be as follows:



截至6月30日的财政年度：	Amortization （成千上万）
2017年（剩下9个月）	$	1,540
2018	1,525
Total	$	3,065

- Definition

整个披露的汇总的商誉和无形资产的描述，可包括（a）用于摊销无形资产（也称为有限寿命的无形资产），账面金额，任何显着的残余价值的量，和加权平均摊销期，（b）无形资产不受摊销（也被称为无限期生活的无形资产），账面和（c）收购和注销的研究和发展资产金额该期间，包括损益表中的行项目，其中汇总所汇总的金额，如果没有从损益表中显而易见。还披露了（a）总额和主要阶级的摊销无形资产资产，账面总额和累计摊销，该期间的总摊销费用，以及五财年中的每一个中的每一个的估计总摊销费用（b）对于无形资产，不受摊销总额和主要阶级的账面金额，以及（c）总计和每个可报告分部，该期间套餐的账面数量的变化（包括善意的总金额获得的，承认的减值亏损总额，以及在出售报告单位的收益（亏损）中的商誉数量）。如果尚未分配给可报告部分的善意的任何部分，披露未分配的金额以及未分配的原因。对于与无形资产相关的每次减值损失（不包括商誉），披露：（a）对无形资产受损的描述以及导致损伤的事实和情况，（b）减值损失金额和方法确定公允价值，（c）损益表中的标题或减值损失汇总的活动陈述，以及（d）报告受损无形资产的细分。对于每个善意减值损失承认，公开了：（a）对损伤的事实和情况的描述，（b）减值损失金额和确定相关报告单位的公允价值的方法，以及（C）如果公认的减值损失是估计，则不会最终确定，估计不是最终的原因。 May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

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