Hittite Microwave (HITT)

Property and Equipment

        Property and equipment are recorded at cost. Depreciation is computed using the straight-line method applied over the estimated useful lives of the assets, which are generally as follows: machinery and equipment, three to five years; furniture and fixtures, five years; vehicles, five years; and building, building improvements and related specialty assets, seven to 30 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets.

        Cost of additions and improvements are capitalized while expenditures for maintenance and repairs are charged to expense as incurred. When assets are retired, the related cost and accumulated depreciation and amortization are removed from the accounts, and any gain or loss is reflected in income.

Property and Equipment

        Property and equipment are recorded at cost. Depreciation is computed using the straight-line method applied over the estimated useful lives of the assets, which are generally as follows: machinery and equipment, three to five years; furniture and fixtures, five years; vehicles, five years; and building, building improvements and related specialty assets, seven to 30 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets.

        Cost of additions and improvements are capitalized while expenditures for maintenance and repairs are charged to expense as incurred. When assets are retired, the related cost and accumulated depreciation and amortization are removed from the accounts, and any gain or loss is reflected in income.

Property and Equipment

        Property and equipment are recorded at cost. Depreciation is computed using the straight-line method applied over the
estimated useful lives of the assets, which are generally as follows: machinery and equipment, three to five years; furniture and fixtures, five years; vehicles, five years; and building, building
improvements and related specialty assets, seven to 30 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets.

        Cost
of additions and improvements are capitalized while expenditures for maintenance and repairs are charged to expense as incurred. When assets are retired, the related cost and
accumulated depreciation and amortization are removed from the accounts, and any gain or loss is reflected in income.

6.     Property and Equipment

        Property and equipment consist of the following:

        Depreciation and amortization expense related to the Company's property and equipment was $5,675,000, $4,744,000 and $3,847,000 in 2008, 2007 and 2006, respectively.

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6.     Property and Equipment

        Property and equipment consist of the following:

        Depreciation and amortization expense related to the Company's property and equipment was $5,675,000, $4,744,000 and $3,847,000 in 2008, 2007 and 2006, respectively.

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6.     Property and Equipment

        Property and equipment consist of the following:

        Depreciation
and amortization expense related to the Company's property and equipment was $5,675,000, $4,744,000 and $3,847,000 in 2008, 2007 and 2006, respectively.

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HREF="#bg71501a_main_toc">Table of Contents

6.     Property and Equipment

        Property and equipment consist of the following:

        Depreciation and amortization expense related to the Company's property and equipment was $4,744,000, $3,847,000 and $3,485,000 for the years ended December 31, 2007, 2006 and 2005, respectively.

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6.     Property and Equipment

        Property and equipment consist of the following:

        Depreciation
and amortization expense related to the Company's property and equipment was $4,744,000, $3,847,000 and $3,485,000 for the years ended December 31, 2007, 2006 and
2005, respectively.

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Property and equipment are recorded at cost. Depreciation is computed using the straight-line method applied over the estimated useful lives of the assets, as follows:  machinery and equipment, three to five years; furniture and fixtures, five years; vehicles, five years; and building, building improvements, and related specialty assets, seven to 30 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets.

Cost of additions and improvements are capitalized while expenditures for maintenance and repairs are charged to expense as incurred. When assets are retired, the related cost and accumulated allowances are removed from the accounts, and any gain or loss is reflected in income.

Property and equipment are recorded at cost. Depreciation is computed using the straight-line method applied over the estimated useful lives of the assets, as follows:  machinery and equipment, three to five years; furniture and fixtures, five years; vehicles, five years; and building, building improvements, and related specialty assets, seven to 30 years. Leasehold improvements are amortized over the shorter of the lease term or the estimated useful life of the related assets.

Cost of additions and improvements are capitalized while expenditures for maintenance and repairs are charged to expense as incurred. When assets are retired, the related cost and accumulated allowances are removed from the accounts, and any gain or loss is reflected in income.