Riverbed Technology (RVBD)

Property and Equipment

Property and equipment is stated at cost. The Company provides for depreciation and amortization, by charges to operations on a straight-line basis, in amounts estimated to allocate the cost of the assets over their estimated useful lives, as follows:

Expenditures for maintenance and repairs are charged to income as incurred. Depreciation and amortization expense for the nine-months ended September 30, 2008 and 2007 was $413,624 and $372,846, respectively.

Property and Equipment

Property and equipment is stated at cost. The Company provides for depreciation and amortization, by charges to operations on a straight-line basis, in amounts estimated to allocate the cost of the assets over their estimated useful lives, as follows:

Expenditures for maintenance and repairs are charged to expense as incurred. Depreciation and amortization expense for the years ended December 31, 2007 and 2006 was $524,449 and $722,855, respectively. Depreciation and amortization expense for assets financed under capital lease agreements was $15,655 and $12,275, and is included in total depreciation and amortization expense for those periods.