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This excerpt taken from the BBSI 10-K filed Mar 16, 2009. Intangibles We account for acquisitions in accordance with SFAS No. 141(R), “Business Combinations” and SFAS No. 142, “Goodwill and Other Intangible Assets.” We perform a goodwill impairment test annually during the fourth quarter and whenever events or circumstances occur indicating that goodwill might be impaired. Our intangible assets are comprised of covenants not to compete and customer related intangibles. Covenants not to compete arising from acquisitions have contractual lives principally ranging from three to five years amortized on a straight-line basis. Customer related intangibles, if material, are amortized over an estimated useful life of three years on a straight-line basis. We performed a goodwill impairment test at December 31, 2008, 2007 and 2006 and determined there was no impairment to our recorded goodwill. These excerpts taken from the BBSI 10-K filed Mar 17, 2008. Intangibles In July 2001, the Financial Accounting Standards Board (“FASB”) issued SFAS No. 141, “Business Combinations” and SFAS No. 142, “Goodwill and Other Intangible Assets.” With respect to SFAS No. 142, we performed a goodwill impairment test at December 31, 2007, 2006 and 2005 and determined there was no impairment to our recorded goodwill. We perform a goodwill impairment test annually during the fourth quarter and whenever events or circumstances occur indicating that goodwill might be impaired. Our intangible assets are comprised of covenants not to compete arising from acquisitions and have contractual lives principally ranging from three to five years. Intangibles In July 2001, Property and equipment are stated
F-8 Table of ContentsBarrett Business Services, Inc. SIZE="3">Notes to Consolidated Financial Statements (Continued)
SIZE="3">Property and equipment (Continued)
Depreciation of property and equipment is calculated using either straight-line or accelerated methods over
This excerpt taken from the BBSI 10-K filed Mar 23, 2007. Intangibles In July 2001, the Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting Standard No. (SFAS) 141, "Business Combinations" and SFAS 142, "Goodwill and Other Intangible Assets." With respect to SFAS 142, we performed a goodwill
F-8
Intangibles (Continued) impairment test at December 31, 2006, 2005 and 2004 and determined there was no impairment to our recorded goodwill. We perform a goodwill impairment test annually during the fourth quarter and whenever events or circumstances occur indicating that goodwill might be impaired. Our intangible assets are comprised of covenants not to compete arising from acquisitions and have contractual lives principally ranging from three to five years.
This excerpt taken from the BBSI 10-K filed Mar 16, 2007. Intangibles In July 2001, the Financial Accounting Standards Board ("FASB") issued Statement of Financial Accounting Standard No. (SFAS) 141, "Business Combinations" and SFAS 142, "Goodwill and Other Intangible Assets." With respect to SFAS 142, we performed a goodwill
F-8
1. Summary of Operations and Significant Accounting Policies (Continued)
Intangibles (Continued) impairment test at December 31, 2006, 2005 and 2004 and determined there was no impairment to our recorded goodwill. We perform a goodwill impairment test annually during the fourth quarter and whenever events or circumstances occur indicating that goodwill might be impaired. Our intangible assets are comprised of covenants not to compete arising from acquisitions and have contractual lives principally ranging from three to five years.
This excerpt taken from the BBSI 10-K filed Mar 31, 2006. 5. IntangiblesIntangibles consist of the following (in thousands):
F-14 Barrett Business
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