Advanced Medical Optics (EYE)

Intangible assets, net:

The amortizable intangible assets balance decreased due to the impact of $20.1 million in foreign currency fluctuation, partially offset by an increase of $1.2 million of technology rights, trademarks and customer relationships related to an acquisition. Amortization expense was $68.2 million, $60.8 million and $40.0 million in 2008, 2007 and 2006, respectively, and is recorded in selling, general and administrative in the accompanying consolidated statements of operations. Amortization expense is expected to be approximately $66.8 million in 2009, $64.1 million in 2010, $62.2 million in 2011, $57.4 million in 2012, $51.4 million in 2013 and $83.0 million thereafter. Actual amortization expense may vary due to the impact of foreign currency fluctuations.

The non-amortizable tradename related to the VISX acquisition was determined to be impaired in the year ended December 31, 2008 as the carrying value exceeded its fair value. Fair value was determined using the discounted cash flow method, resulting in an impairment charge of approximately $36 million.

76

Table of Contents

Intangible assets, net

The amortizable intangible assets balance decreased due to the impact of $2.4 million in foreign currency fluctuation, partially offset by $1.2 million of technology rights, trademarks and customer relationships related to an acquisition. Amortization expense was $17.2 million and $51.5 million for the three and nine months ended September 26, 2008, respectively, and $17.4 million and $44.3 million for the three and nine months ended September 28, 2007, respectively, and is recorded in selling, general and administrative in the accompanying unaudited consolidated statements of operations. Amortization expense is expected to be $68.2 million in 2008, $68.0 million in 2009, $65.4 million in 2010, $63.5 million in 2011 and $58.6 million in 2012. Actual amortization expense may vary due to the impact of foreign currency fluctuations.

9

Table of Contents

Intangible assets, net

The amortizable intangible assets balance increased due to the impact of foreign currency fluctuation. Amortization expense was $17.2 million and $34.3 million for the three and six months ended June 27, 2008, respectively, and $16.8 million and $26.9 million for the three and six months ended June 29, 2007, respectively, and is recorded in selling, general and administrative in the accompanying unaudited consolidated statements of operations. Amortization expense is expected to be $69.1 million in 2008, $68.9 million in 2009, $66.3 million in 2010, $64.4 million in 2011 and $59.6 million in 2012. Actual amortization expense may vary due to the impact of foreign currency fluctuations.

8

Table of Contents

Intangible assets, net

7

Table of Contents

The amortizable intangible assets balance increased due to the impact of foreign currency fluctuation. Amortization expense was $17.1 million and $10.1 million for the three months ended March 28, 2008 and March 30, 2007, respectively, and is recorded in selling, general and administrative in the accompanying unaudited consolidated statements of operations. Amortization expense is expected to be $69.1 million in 2008, $68.9 million in 2009, $66.3 million in 2010, $64.4 million in 2011 and $59.6 million in 2012. Actual amortization expense may vary due to the impact of foreign currency fluctuations.

Intangible assets, net:

67

Table of Contents

The intangible assets balance increased due to the acquisition of IntraLase and WFSI and foreign currency fluctuation. Amortization expense was $60.8 million, $40.0 million and $26.9 million in 2007, 2006 and 2005, respectively, and is recorded in selling, general and administrative in the accompanying consolidated statements of operations. Amortization expense is expected to be approximately $68 million in 2008 and 2009, $65 million in 2010, $64 million in 2011, $59 million in 2012 and $142 million thereafter. Actual amortization expense may vary due to the impact of foreign currency fluctuations.

Intangible assets, net

The amortizable intangible assets balance increased due to the impact of foreign currency fluctuation and acquisitions of WFSI and IntraLase. Intangible assets increased by $6.5 million and $224.2 million as a result of the acquisitions of WFSI and IntraLase, respectively. Amortization expense was $17.4 million and $44.3 million for the three and nine months ended September 28, 2007, respectively, and $9.7 million and $29.6 million for the three and nine months ended September 29, 2006, respectively, and is recorded in selling, general and administrative in the accompanying unaudited consolidated statements of operations. Amortization expense is expected to be $61.3 million in 2007, $68.1 million in 2008, $67.9 million in 2009, $65.3 million in 2010 and $63.4 million in 2011. Actual amortization expense may vary due to the impact of foreign currency fluctuations.