2.2.0.25falsefalse10701 - Disclosure - Intangible Assets and Goodwilltruefalsefalse1falsefalsefalsefalse12/27/2010 - 3/27/2011 Duration_12_27_2010_To_3_27_2011http://www.sec.gov/CIK0001322705duration2010-12-27T00:00:002011-03-27T00:00:002true0code_IntangibleAssetsAndGoodwillAbstractcodefalsenadurationIntangible Assets and Goodwillfalsefalsefalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsefalsefalseOtherxbrli:stringItemTypestringIntangible Assets and GoodwillfalsefalseIntangible Assets and Goodwill3false0us-gaap_GoodwillAndIntangibleAssetsDisclosureTextBlockus-gaaptruenadurationNo definition available.falsefalsefalsefalsefalsefalsefalsefalsefalsefalseterselabel1falsefalsefalse00<div> 7. Intangible Assets and Goodwill Intangible assets at March 27, 2011 and December 26, 2010 are as follows:   <table border="0" cellspacing="0" cellpadding="0" width="76%" align="center"> <tr><td width="66%"> </td> <td valign="bottom" width="10%"> </td> <td> </td> <td> </td> <td> </td> <td valign="bottom" width="10%"> </td> <td> </td> <td> </td> <td> </td></tr> <tr><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">March 27, 2011</td> <td valign="bottom"> </td> <td valign="bottom"> </td> <td style="border-bottom: #000000 1px solid;" valign="bottom" colspan="2" align="center">December 26, 2010</td> <td valign="bottom"> </td></tr> <tr><td valign="bottom"> </td> <td valign="bottom">  </td> <td valign="bottom" colspan="6" align="center">(in thousands)</td> <td valign="bottom"> </td></tr> <tr bgcolor="#cceeff"><td valign="top"> Developed technology</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">65,900</td> <td valign="bottom" nowrap="nowrap">  </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">65,900</td> <td valign="bottom" nowrap="nowrap">  </td></tr> <tr><td valign="top"> Customer relationships</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">93,510</td> <td valign="bottom" nowrap="nowrap">  </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">93,348</td> <td valign="bottom" nowrap="nowrap">  </td></tr> <tr bgcolor="#cceeff"><td valign="top"> Trade name</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,200</td> <td valign="bottom" nowrap="nowrap">  </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">8,200</td> <td valign="bottom" nowrap="nowrap">  </td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr><td valign="top"> Total amortizable intangible assets</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">167,610</td> <td valign="bottom" nowrap="nowrap">  </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">167,448</td> <td valign="bottom" nowrap="nowrap">  </td></tr> <tr bgcolor="#cceeff"><td valign="top"> Less: Accumulated Depreciation</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(17,888</td> <td valign="bottom" nowrap="nowrap">) </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">(12,715</td> <td valign="bottom" nowrap="nowrap">) </td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr><td valign="top"> Intangible assets, net</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">149,722</td> <td valign="bottom" nowrap="nowrap">  </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">154,733</td> <td valign="bottom" nowrap="nowrap">  </td></tr> <tr bgcolor="#cceeff"><td valign="top"> IPR&D</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">43,000</td> <td valign="bottom" nowrap="nowrap">  </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">43,000</td> <td valign="bottom" nowrap="nowrap">  </td></tr> <tr><td valign="top"> Goodwill</td> <td valign="bottom">  </td> <td valign="bottom"> </td> <td valign="bottom" align="right">161,936</td> <td valign="bottom" nowrap="nowrap">  </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom"> </td> <td valign="bottom" align="right">153,338</td> <td valign="bottom" nowrap="nowrap">  </td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 1px solid;" valign="bottom"> </td> <td> </td></tr> <tr bgcolor="#cceeff"><td valign="top"> Intangible assets and goodwill net</td> <td valign="bottom">  </td> <td valign="bottom">$</td> <td valign="bottom" align="right">354,658</td> <td valign="bottom" nowrap="nowrap">  </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td valign="bottom">$</td> <td valign="bottom" align="right">351,071</td> <td valign="bottom" nowrap="nowrap">  </td></tr> <tr style="font-size: 1px;"><td valign="bottom"> </td> <td valign="bottom">  </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td> <td style="border-left: #000000 1px solid;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td style="border-top: #000000 3px double;" valign="bottom"> </td> <td> </td></tr></table> During the first quarter of fiscal 2011, the Company identified and recorded to Goodwill certain out of period errors relating to the provision for income taxes for foreign operations in the Predecessor period prior to May 10, 2010 resulting in a net increase to Goodwill. Refer to Footnote 1 for further details. In-Process Research and Development As of March 27, 2011, none of the projects (relating to the development of process technologies to manufacture flash memory products primarily associated with the GL and FL product families) had reached technological feasibility but the Company expects these projects to attain technological feasibility and commence commercial production during fiscal 2011 and the first half of fiscal 2012. </div>7. Intangible Assets and Goodwill Intangible assets at March 27, 2011 and December 26, 2010 are as follows:   falsefalsefalsefalsefalseOtherus-types:textBlockItemTypestringDiscloses 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 or 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. This element may be used as a single block of text to include the entire intangible asset disclosure including data and tables.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 42, 43, 44, 45, 46, 47 falsefalseIntangible Assets and Goodwill12Intangible Assets and GoodwillUnKnownUnKnownUnKnownUnKnownfalsetrue