EYE » Topics » Acquired In-Process Research and Development

These excerpts taken from the EYE 10-K filed Feb 24, 2009.

Acquired In-Process Research and Development

Costs to acquire in-process research and development (“IPR&D”) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred. The fair value of IPR&D projects and technologies is estimated based upon management’s assumptions such as projected regulatory approval dates, estimated future revenues and cost of goods sold of the products under development and expected sales and marketing costs. The major risks and uncertainties associated with the timely and successful completion of these projects consist of the ability to confirm the safety and efficacy of the technology based on the data from clinical trials and obtaining necessary regulatory approvals. In addition, no assurance can be given that the underlying assumptions used to forecast the cash flows or the timely and successful completion of such projects will materialize, as estimated. For these reasons, among others, actual results may vary significantly from the estimated results.

Acquired In-Process Research and Development

Costs to acquire in-process research and development (“IPR&D”) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 3).

 

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This excerpt taken from the EYE 10-K filed Mar 3, 2008.

Acquired In-Process Research and Development

Costs to acquire in-process research and development (IPR&D) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 3).

This excerpt taken from the EYE 8-K filed May 2, 2007.

Acquired In-Process Research and Development

Costs to acquire in-process research and development (IPR&D) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 3).

This excerpt taken from the EYE 10-K filed Mar 1, 2007.

Acquired In-Process Research and Development

Costs to acquire in-process research and development (IPR&D) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 3).

This excerpt taken from the EYE 8-K filed Jun 6, 2006.

Acquired In-Process Research and Development

Costs to acquire in-process research and development (IPR&D) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 3).

This excerpt taken from the EYE 10-K filed Mar 14, 2006.

Acquired In-Process Research and Development

 

Costs to acquire in-process research and development (IPR&D) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 3).

 

This excerpt taken from the EYE 10-Q filed Nov 8, 2005.

Acquired In-Process Research and Development

 

Costs to acquire in-process research and development (IPR&D) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 2, “Acquisitions”).

 

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Advanced Medical Optics, Inc.

Notes to Unaudited Condensed Consolidated Financial Statements

 

Note 2: Acquisitions

 

This excerpt taken from the EYE 10-Q filed Aug 1, 2005.

Acquired In-Process Research and Development

 

Costs to acquire in-process research and development (IPR&D) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 2, “Acquisitions”).

 

Note 2: Acquisitions

 

This excerpt taken from the EYE 10-K filed Mar 2, 2005.

Acquired In-Process Research and Development

 

Costs to acquire in-process research and development (IPR&D) projects and technologies which have no alternative future use and which have not reached technological feasibility at the date of acquisition are expensed as incurred (see Note 3).

 

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