This excerpt taken from the RFMD 8-K filed Jan 25, 2008.
NOTE 2. ELIMINATION OF SIRENZA'S HISTORICAL ASSETS AND LIABILITIES
Under the purchase method of
accounting, the historical book value of goodwill, intangible assets and
deferred taxes were eliminated upon the completion of the merger and the other
acquired assets and assumed liabilities and unrecorded intangibles were
reevaluated following the completion of the merger as described in Note 3
below. Deferred taxes have been established based upon the difference between
the recorded bases of assets and liabilities and their tax bases. Any purchase
price in excess of the recorded fair value of identified assets and liabilities
has been ascribed to goodwill. In addition, the total stockholders' equity of
RFMD has been increased as described in Note 3 below.