beplay体育下载2KLA Corporation季度报告根据第13或15（d）

[1]	在收入方法下使用救济 - 皇家方法的救济方法确定了过程中的研发（“ IPR＆D”）的公允价值，该方法估计了公司与拥有资产所有权的公司产生的成本储蓄，该资产的所有权将为其提供。beplay官网ued否则，必须支付通过资产使用的收入的特许权使用费或许可费。
[2]	现有技术was identified from the products of Orbotech and its fair value was determined using the Relief-from-Royalty Method under the income approach, which estimates the cost savings generated by a company related to the ownership of an asset for which it would otherwise have had to pay royalties or license fees on revenues earned through the use of the asset. The discount rate used was determined at the time of measurement based on an analysis of the implied internal rate of return of the transaction, weighted average cost of capital and weighted average return on assets. The economic useful life was determined based on the technology cycle related to each developed technology, as well as the cash flows over the forecast period.
[3]	客户合同和相关关系代表了与Orbotech客户现有关系的公允价值，其公允价值是使用多周期超额收入方法确定的，该方法涉及隔离基于增量的现值所衡量的资产的净收益税后现金流（超额收益）仅归因于其剩余使用寿命的无形资产。经济使用寿命是根据历史客户流失率确定的。
[4]	积压主要涉及与客户购买安排的美元价值，从给定的时间点起生效，基于相互商定的条款，在某些情况下，这些条款仍可能需要完成书面文档的完成，并且可能会更改或可能会更改或被客户取消，通常没有罚款。Orbotech的积压包括这些安排，在大多数情况下，在三到十二个月内预期的分配货物日期。公允价值使用多周期过多的收入方法确定。经济有用的生活是基于履行未完成订单积压义务的时间。
[5]	贸易名称主要涉及“Orbotech”交易de name. The fair value was determined by applying the Relief-from-Royalty Method under the income approach. The economic useful life was determined based on the expected life of the trade name.
[6]	使用的收入方法确定了收购租赁的有利 /不利的组成部分，该方法涉及在合同租赁付款与应付租赁条款的租金之间的未来现金流量差异。经济有用的生活是基于剩余的租赁期限。