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This excerpt taken from the EBAY 10-K filed Feb 17, 2010. Amortization of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue to purchase, assets or businesses that are intended to help accelerate category and geographic expansion, increase the features, functions, and formats available to our users and maintain a leading role in ecommerce and online payments. We amortize intangible assets over the period of estimated benefit, using the straight-line method and estimated useful lives ranging from one to eight years. The increase in amortization of acquired amortizable intangibles during 2009 and 2008 compared to prior years is due to the business acquisitions consummated during 2009, 2008 and 2007. These purchase transactions generally result in the creation of acquired intangible assets with finite lives and lead to a corresponding increase in the amortization expense in future periods. The sale of our Communications business segment, Skype, will reduce amortization of acquired intangibles over the course of the next year. See Note 5 Goodwill and Intangible Assets to the consolidated financial statements included in this report. This excerpt taken from the EBAY 10-Q filed Apr 28, 2009. Amortization of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue to purchase, assets or businesses to accelerate category and geographic expansion, improve the features, functions, and formats available to our users and maintain a leading role in ecommerce, online payments and online communications. These purchase transactions generally result in the creation of acquired intangible assets with finite lives and lead to a corresponding increase in our amortization expense in future periods. We amortize intangible assets over the period of estimated benefit, using the straight-line method and estimated useful lives ranging from one to eight years. The increase in amortization of acquired amortizable intangibles during the first quarter of 2009, compared to the same period of the prior year, was due to the business acquisitions that we completed during the year ended December 31, 2008. These excerpts taken from the EBAY 10-K filed Feb 20, 2009. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
to purchase, assets or businesses to accelerate category and
geographic expansion, increase the features, functions, and
formats available to our users and maintain a leading role in
ecommerce, online payments and online communications. These
purchase transactions generally result in the creation of
acquired intangible assets with finite lives and lead to a
corresponding increase in the amortization expense in future
periods. We amortize intangible assets over the period of
estimated benefit, using the straight-line method and estimated
useful lives ranging from one to eight years. The increase in
amortization of acquired amortizable intangibles during 2008 and
2007 compared to prior years is due to the business acquisitions
consummated during 2008, 2007 and 2006. See
Note 3 Business Combinations, Goodwill
and Intangible Assets to the consolidated financial
statements included in this report.
Amortization of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue to purchase, assets or businesses to accelerate category and geographic expansion, increase the features, functions, and formats available to our users and maintain a leading role in ecommerce, online payments and online communications. These purchase transactions generally result in the creation of acquired intangible assets with finite lives and lead to a corresponding increase in the amortization expense in future periods. We amortize intangible assets over the period of estimated benefit, using the straight-line method and estimated useful lives ranging from one to eight years. The increase in amortization of acquired amortizable intangibles during 2008 and 2007 compared to prior years is due to the business acquisitions consummated during 2008, 2007 and 2006. See Note 3 Business Combinations, Goodwill and Intangible Assets to the consolidated financial statements included in this report. This excerpt taken from the EBAY 10-Q filed Oct 23, 2008. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
to purchase, assets or businesses to accelerate category and
geographic expansion, increase the features, functions and
formats available to our users and maintain a leading role in
ecommerce, payments and communications. These purchase
transactions generally result in the creation of acquired
intangible assets with finite lives and lead to a corresponding
increase in our amortization expense in future periods. We
amortize intangible assets over the period of estimated benefit
using the straight-line method and estimated useful lives
ranging from one to eight years. The increase in amortization of
acquired intangibles during the third quarter and first nine
months of 2008 as compared to the same periods of the prior year
is due primarily to the business acquisitions we consummated
during 2007 and 2008. Significant acquisitions completed during
the first nine months of 2008 include the acquisition of Fraud
Sciences.
For the remainder of 2008, compared to the same period of 2007,
we expect amortization of acquired intangible assets to increase
due to the acquisitions of Den Blå Avis and Bilbasen and
the anticipated acquisition of Bill Me Later.
This excerpt taken from the EBAY 10-Q filed Jul 24, 2008. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
to purchase, assets or businesses to accelerate category and
geographic expansion, increase the features, functions and
formats available to our users and maintain a leading role in
ecommerce, payments and communications. These purchase
transactions generally result in the creation of acquired
intangible assets with finite lives and lead to a corresponding
increase in our amortization expense in future periods. We
amortize intangible assets over the period of estimated benefit
using the straight-line
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method and estimated useful lives ranging from one to eight
years. The increase in amortization of acquired intangibles
during the second quarter and first six months of 2008 as
compared to the same periods of the prior year is due primarily
to the business acquisitions we consummated during 2007 and
2008. Acquisitions completed during the first six months of 2008
include the acquisition of Fraud Sciences.
Amortization of acquired intangible assets will likely increase
should we continue to make acquisitions in the future.
This excerpt taken from the EBAY 10-Q filed Apr 24, 2008. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
to purchase, assets or businesses to accelerate category and
geographic expansion, increase the features, functions and
formats available to our users and maintain a leading role in
ecommerce, payments and communications. These purchase
transactions generally result in the creation of acquired
intangible assets with finite lives and lead to a corresponding
increase in our amortization expense in future periods. We
amortize intangible assets over the period of estimated benefit,
using the straight-line method and estimated useful lives
ranging from one to eight years. The increase in amortization of
acquired intangibles during the first quarter of 2008 as
compared to the same period of the prior year is due primarily
to the business acquisitions we consummated during 2007 and
2008. In the first quarter of 2008, we acquired Fraud Sciences.
Amortization of acquired intangible assets will likely increase
should we continue to make acquisitions in the future.
This excerpt taken from the EBAY 10-Q filed Apr 24, 2008. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
to purchase, assets or businesses to accelerate category and
geographic expansion, increase the features, functions and
formats available to our users and maintain a leading role in
ecommerce, payments and communications. These purchase
transactions generally result in the creation of acquired
intangible assets with finite lives and lead to a corresponding
increase in our amortization expense in future periods. We
amortize intangible assets over the period of estimated benefit,
using the straight-line method and estimated useful lives
ranging from one to eight years. The increase in amortization of
acquired intangibles during the first quarter of 2008 as
compared to the same period of the prior year is due primarily
to the business acquisitions we consummated during 2007 and
2008. In the first quarter of 2008, we acquired Fraud Sciences.
Amortization of acquired intangible assets will likely increase
should we continue to make acquisitions in the future.
These excerpts taken from the EBAY 10-K filed Feb 29, 2008. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
the purchase of, assets or businesses to accelerate category and
geographic expansion, increase the features, functions, and
formats available to our users and maintain a leading role in
online ecommerce, payments and communications. These purchase
transactions generally result in the creation of acquired
intangible assets with finite lives and lead to a corresponding
increase in the amortization expense in future periods. We
amortize intangible assets over the period of estimated benefit,
using the straight-line method and estimated useful lives
ranging from one to eight years. The increase in amortization of
acquired amortizable intangibles during 2007 and 2006 compared
to prior years is due to the business acquisitions consummated
during 2007, 2006 and 2005.
Amortization of acquired intangible assets will increase as we
make additional acquisitions in the future.
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Amortization of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue the purchase of, assets or businesses to accelerate category and geographic expansion, increase the features, functions, and formats available to our users and maintain a leading role in online ecommerce, payments and communications. These purchase transactions generally result in the creation of acquired intangible assets with finite lives and lead to a corresponding increase in the amortization expense in future periods. We amortize intangible assets over the period of estimated benefit, using the straight-line method and estimated useful lives ranging from one to eight years. The increase in amortization of acquired amortizable intangibles during 2007 and 2006 compared to prior years is due to the business acquisitions consummated during 2007, 2006 and 2005. Amortization of acquired intangible assets will increase as we make additional acquisitions in the future.
Table of ContentsThis excerpt taken from the EBAY 10-Q filed Oct 29, 2007. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
to purchase, assets or businesses to accelerate category and
geographic expansion, increase the features, functions, and
formats available to our users and maintain a leading role in
e-commerce,
payments and communications. These purchase transactions
generally result in the creation of acquired intangible assets
with finite lives and lead to a corresponding increase in our
amortization expense in future periods. We amortize intangible
assets over the period of estimated benefit, using the
straight-line method and estimated useful lives ranging from one
to eight years. The increase in amortization of acquired
intangibles during the third quarter of 2007, as compared to the
same period of the prior year, is due primarily to the business
acquisitions we consummated during 2007. The slight decrease in
amortization of acquired intangibles for the first nine months
of 2007, as compared to the same period of 2006, is due to a
$10.4 million charge for in-process research and
development taken in the second quarter of 2006 related to an
acquisition completed during that period, offset by the
amortization related to the business acquisitions we consummated
during 2007.
Amortization of acquired intangible assets will likely increase
should we continue to make acquisitions in the future.
This excerpt taken from the EBAY 10-Q filed Jul 27, 2007. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
to purchase, assets or businesses to accelerate category and
geographic expansion, increase the features, functions, and
formats available to our users and maintain a leading role in
e-commerce,
payments and communications. These purchase transactions
generally result in the creation of acquired intangible assets
with finite lives and lead to a corresponding increase in the
amortization expense in future periods. We amortize intangible
assets over the period of estimated benefit, using the
straight-line method and estimated useful lives ranging from one
to eight years. The slight decrease in amortization of acquired
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intangibles is due to a $10.4 million charge for in-process
research and development taken in the second quarter of 2006
related to an acquisition completed during that period.
Amortization of acquired intangible assets may increase should
we make additional acquisitions in the future.
This excerpt taken from the EBAY 10-Q filed Apr 25, 2007. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
to purchase, assets or businesses to accelerate category and
geographic expansion, increase the features, functions, and
formats available to our users and maintain a leading role in
online
e-commerce,
payments and communications. These purchase transactions
generally result in the creation of acquired intangible assets
with finite lives and lead to a corresponding increase in the
amortization expense in future periods. We amortize intangible
assets over the period of estimated benefit, using the
straight-line method and estimated useful lives ranging from one
to eight years. The slight increase in amortization of acquired
intangibles is due to the timing of acquisitions.
Amortization of acquired intangible assets may increase should
we make additional acquisitions in the future.
This excerpt taken from the EBAY 10-K filed Feb 28, 2007. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
purchasing, assets or businesses to accelerate category and
geographic expansion, increase the features, functions, and
formats available to our users and maintain a leading role in
online
e-commerce,
payments and communications. These purchase transactions
generally result in the creation of acquired intangible assets
with finite lives and lead to a corresponding increase in the
amortization expense in future periods. We amortize intangible
assets over the period of estimated benefit, using the
straight-line method and estimated useful lives ranging from one
to eight years. The increase in amortization of acquired
amortizable intangibles during 2006 and 2005 compared to prior
years is due to the business acquisitions consummated during
2006, 2005 and 2004.
Amortization of acquired intangible assets may increase should
we make additional acquisitions in the future.
This excerpt taken from the EBAY 10-Q filed Jul 28, 2006. Amortization
of Acquired Intangible Assets
From time to time we have purchased, and we expect to continue
purchasing, assets or businesses to accelerate product and
geographic expansion, increase the features, formats and
services available to our users and maintain a leading role in
online
e-commerce.
These purchase transactions generally result in the creation of
acquired intangible assets and lead to a corresponding
amortization expense in future periods. The increase in
amortization of acquired intangibles during the second quarter
and first six months of 2006 compared to the same periods of the
prior year is due primarily to the business acquisitions we
consummated during the second half of 2005 and the second
quarter of 2006. Included in amortization of intangibles for the
second quarter and first six months of 2006 is an expense of
$10.4 million for in-process research and development
related to an acquisition completed during the period.
Intangible assets include purchased customer lists and user
base, trademarks and trade names, developed technologies, and
other intangible assets. We amortize intangible assets,
excluding goodwill, using the straight-line method over
estimated useful lives ranging from one to eight years. We
believe the straight-line method of amortization best
approximates the distribution of the economic value of the
identifiable intangible assets.
Goodwill represents the excess of the purchase price over the
fair value of the net tangible and identifiable intangible
assets acquired in a business combination. We evaluate goodwill,
at a minimum, on an annual basis and whenever events and changes
in circumstances suggest that the carrying amount may not be
recoverable. Impairment of goodwill is tested at the reporting
unit level by comparing the reporting units carrying
amount, including goodwill, to the fair value of the reporting
unit, which may be for a discrete business within a particular
reportable segment. The fair values of the reporting units are
estimated using a combination of the income, or discounted cash
flows, approach and the market approach, which utilizes
comparable companies data. If the carrying amount of the
reporting unit exceeds its fair value, goodwill is considered
impaired and a second step is performed to measure the amount of
impairment loss, if any. We conduct our annual impairment test
as of August 31 of each year. Based on our last impairment
test as of August 31, 2005 we determined there was no
impairment. There were no events or circumstances from that date
through June 30, 2006 indicating that a further assessment
was necessary.
We expect amortization of acquired intangible assets to increase
in 2006 compared to 2005, as a result of the intangible assets
associated with our acquisitions in 2005 and in the first
six months of 2006. Amortization of acquired intangible
assets may increase further should we make additional
acquisitions in the future or estimated useful lives are reduced.
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