beplay体育下载2KLA公司季度报告根据第13或15节（D）

季度报告根据第13或15节（D）

善意and Purchased Intangible Assets

善意and Purchased Intangible Assets

6 Months Ended

2017年12月31日

善意和无形资产披露[摘要]

善意和购买无形资产

NOTE 6 – GOODWILL AND PURCHASED INTANGIBLE ASSETS

善意

善意代表了在现有业务组合中收购的净切实和可识别无形资产的公允价值的超额购买价格。公司有beplay官网ued 四 reporting units: Wafer Inspection, Patterning, Global Service and Support, and Others. The following table presents goodwill balances and the movements by reporting unit during the 六 months ended December 31, 2017 ：



(In thousands)	晶圆检查		图案化		GSS.		其他		Total
Balance as of June 30, 2017	$	281,095	$	53,255	$	2,856	$	12,320	$	349,526.
Foreign currency and other adjustments	13.		-		97.		387.		497.
Balance as of December 31, 2017	$	281,108	$	53,255	$	2,953	$	12,707	$	350,023

善意是累计减值损失的网络 277.6百万美元，该财政年度截至2014年6月30日之前。

公司进行beplay官网ued了定性的评估the goodwill by reporting unit as of November 30, 2017 during the three months ended December 31, 2017 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 a result of the Company’s determination following its qualitative assessment, it was not necessary to perform the quantitative goodwill impairment test at this time. In assessing the qualitative factors, the Company considered the impact of key factors, including changes in the industry and competitive environment, market capitalization, stock price, earnings multiples, budgeted-to-actual revenue performance from prior year, gross margin and cash flows from operating activities.

根据公司的评估，报告单位的beplay官网ued善意并未受损 December 31, 2017 or June 30, 2017.

购买无形资产

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



(In thousands)		As of December 31, 2017						As of June 30, 2017
Category	Range of 有用的生命	总的 Carrying Amount		Accumulated 摊销 and 障碍		Net Amount		总的 Carrying Amount		Accumulated 摊销 and 障碍		Net Amount
现有技术	4-7 years	$	157,259	$	142,459	$	14,800	$	157,259	$	140,346	$	16,913
Trade name/Trademark	7年	20,993		19,981		1,012		20,993		19,902		1,091
客户关系	7-8 years	55,680		55,036		644		55,680		54,959		721.
积压	<1 year	260.		153.		107		260.		22.		238.
Total		$	234,192	$	217,629	$	16,563	$	234,192	$	215,229	$	18,963

无论所有事件或情况变更都表明资产或资产集团的账面可能无法恢复，都会审查无形资产。

为了三 months ended December 31, 2017 and 2016年，购买无形资产的摊销费用是 120万美元 and 0.5万美元，分别。为了六 months ended December 31, 2017 and 2016年，购买无形资产的摊销费用是 240万美元 and 180万美元，分别。根据录制的无形资产 December 31, 2017 , 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：	摊销 (In thousands)
2018年（剩下6个月）	$	1,851
2019年	2,486
2020.	2,486
2021.	2,486
2022.	2,486
此后	4,768
Total	$	16,563

- 定义

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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