VeriSign (VRSN)

Amortization of other intangible assets

A comparison of amortization of other intangible assets is presented below:

Amortization of other intangible assets for continuing operations increased $0.6 million primarily due to additional amortization as a result of the reclassification of other intangible assets related to iDefense as held and used during the three months ended March 31, 2009.

Amortization of Other Intangible Assets

A comparison of amortization of other intangible assets is presented below:

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2008 compared to 2007:    Total amortization of other intangible assets decreased $90.4 million primarily due to a $62.6 million impairment charge to other intangible assets in 2007, the reclassification of certain other intangible assets to assets held for sale during 2008 and due to certain other intangible assets becoming fully amortized in 2007. The Company ceases to amortize its other intangible assets upon reclassification to assets held for sale.

2007 compared to 2006:    Total amortization of other intangible assets decreased $6.7 million primarily due to certain other intangible assets sold as part of the divestiture of our majority ownership interest in Jamba in the first quarter of 2007, partially offset by an increase related to other intangible assets acquired in business combinations in 2006.

See Note 7, “Goodwill and Other Intangible Assets,” of our Notes to Consolidated Financial Statements in Item 15 of this Form 10-K for further information.

Amortization of other intangible assets

A comparison of amortization of other intangible assets is presented below:

Amortization of other intangible assets decreased approximately $1.6 million and $6.0 million during the three and nine months ended September 30, 2008, respectively, as compared to the same periods last year, primarily due to certain other intangible assets becoming fully amortized during the latter half of 2007.

Amortization of other intangible assets

A comparison of amortization of other intangible assets is presented below:

Amortization of other intangible assets decreased approximately $11.0 million and $20.4 million during the three and six months ended June 30, 2008, respectively, as compared to the same periods last year, primarily due to a $62.6 million impairment charge for other intangible assets at December 31, 2007. Amortization expense also decreased due to certain other intangible assets becoming fully amortized during the latter half of 2007.

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Amortization of other intangible assets

A comparison of amortization of other intangible assets is presented below:

Amortization of other intangible assets decreased approximately $18.7 million during the three months ended March 31, 2008, as compared to the same period last year, primarily due to a $62.6 million impairment charge for other intangible assets at December 31, 2007. Amortization expense also decreased due to certain other intangible assets becoming fully amortized during the latter half of 2007 and due to the divestiture of our majority ownership interest in Jamba in the first quarter of 2007.

Amortization of Other Intangible Assets

The following table presents a comparison of our amortization of other intangible assets:

2007 compared to 2006:    Amortization of other intangible assets decreased approximately $6.7 million primarily due to the other intangible assets sold as part of the Jamba divestiture and other intangible assets becoming fully amortized. These decreases were offset by a full year of amortization related to other intangible assets acquired in 2006.

2006 compared to 2005:    Amortization of other intangible assets increased approximately $21.1 million primarily due to a full year of amortization related to other intangible assets acquired in 2005 and new intangible assets acquired in 2006. Other intangible amortization expense as a result of business acquired in 2006 was approximately $29.1 million.

Our anticipated 2008 amortization expense is expected to be approximately $37.3 million. This amount should decrease as we dispose of our existing business units with net other intangible assets. This amount may increase if we acquire any additional companies with other intangible assets.

See Note 7, “Goodwill and Other Intangible Assets,” of our Notes to Consolidated Financial Statements for further information.

Amortization of other intangible assets

A comparison of amortization of other intangible assets is presented below:

Amortization of other intangible assets decreased approximately $1.7 million for the three months ended September 30, 2007, as compared to the same period last year primarily due to not amortizing the other intangible assets of Jamba as a result of the divestiture of our majority stake in January 2007. Amortization of other intangible assets decreased approximately $0.1 million for the nine months ended September 30, 2007, as compared to the same period last year primarily due to other intangible assets associated with business acquisitions in late 2006, partially offset by a decrease in the amortization of other intangible assets of Jamba.

Amortization of other intangible assets

A comparison of amortization of other intangible assets is presented below:

Amortization of other intangible assets decreased approximately $2.1 million for the three months ended June 30, 2007, as compared to the same period last year primarily due to not amortizing the other intangible assets of Jamba as a result of the divestiture of our majority stake in January 2007. Amortization of other intangible assets increased approximately $1.6 million for the six months ended June 30, 2007, as compared to the same period last year primarily due to other intangible assets associated with business acquisitions in late 2006, partially offset by a decrease in the amortization of other intangible assets of Jamba.

Amortization of other intangible assets

A comparison of amortization of other intangible assets is presented below:

Amortization of other intangible assets increased approximately $3.8 million for the three months ended March 31, 2007 as compared to the same period last year primarily due to amortization related to intangible assets acquired from our business acquisitions over the past twelve months.

Amortization of other intangible assets

A comparison of amortization of other intangible assets for the three and nine months ended September 30, 2006 and 2005 is presented below:

Amortization of other intangible assets increased approximately $4.7 million and $16.9 million for the three and nine months ended September 30, 2006, respectively, as compared to the same periods last year primarily due to amortization related to intangible assets acquired from our business acquisitions over the past twelve months.

Amortization of other intangible assets

A comparison of amortization of other intangible assets for the three and six months ended June 30, 2006 and 2005 is presented below:

Amortization of other intangible assets increased approximately $7.0 million and $12.2 million for the three and six months ended June 30, 2006, respectively, as compared to the same periods last year primarily due to amortization related to intangible assets acquired in our business combinations over the past twelve months.

Amortization of Other Intangible Assets

Below is a comparison of our amortization of other intangible assets for the years ended December 31, 2006, 2005, and 2004:

2006 compared to 2005:    Amortization of other intangible assets increased approximately $21.1 million primarily due to a full year of amortization related to intangible assets acquired in 2005 and new intangible assets acquired in 2006. Other intangible amortization expense as a result of business acquired in 2006 was approximately $29.1 million.

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2005 compared to 2004:    Amortization of other intangible assets increased approximately $22.2 million primarily due to a full year of amortization related to intangible assets acquired in our acquisition of Jamba in June of 2004 and amortization expense related to our acquisition of LightSurf Technologies in April of 2005. Amortization of intangible assets acquired from Jamba accounted for approximately $10.2 million of the increase. Amortization of intangible assets acquired from LightSurf accounted for approximately $8.8 million of the increase.

Our anticipated 2007 amortization expense is expected to be approximately $124.3 million, including approximately $8.0 million related to Jamba. This amount may increase if we acquire any additional companies with intangible assets, or decrease if we dispose of any current companies with net intangible assets.

See Note 8 “Goodwill and Other Intangible Assets” in our Notes to Consolidated Financial Statements for further information.

Amortization of other intangible assets

A comparison of amortization of other intangible assets for the three months ended March 31, 2006 and 2005 is presented below:

SFAS No. 142 requires that purchased goodwill and certain indefinite-lived intangibles be tested for impairment on at least an annual basis. SFAS No. 144 requires that long-lived assets, including intangible assets with finite lives, be reviewed for impairment whenever events or circumstances indicate that there has been a decline in the fair value of an asset.

We completed our last annual impairment testing in the second quarter of 2005. There was no impairment charge for goodwill and other intangible assets from the annual impairment test conducted in June 2005.

Amortization of other intangible assets increased approximately $5.2 million for the three months ended March 31, 2006 as compared to the same period last year primarily due to amortization related to intangible assets acquired in our business combinations over the past twelve months.

Subsequent to our press release announcing financial results on April 20, 2006, we reversed a $4.1 million charge related to the purchase price allocation of one of our acquisitions during the three months ended March 31, 2006 that was included in amortization and impairment of other intangible assets. Income from continuing operations before income taxes and diluted net income per share from continuing operations are $43.6 million and $0.08, respectively, rather than $40.3 million and $0.06, respectively, as previously announced.

Amortization of other intangible assets

A comparison of amortization of other intangible assets for the three and nine months ended September 30, 2005 and 2004 is presented below:

SFAS No. 142 requires that purchased goodwill and certain indefinite-lived intangibles be tested for impairment on at least an annual basis. SFAS No. 144 requires that long-lived assets, including intangible assets with finite lives, be reviewed for impairment whenever events or circumstances indicate that there has been a decline in the fair value of an asset. We completed our last annual impairment testing in the second quarter of 2005 and recorded no impairment charges.

Amortization of other intangible assets increased approximately $3.4 million and $17.8 million for the three and nine months ended September 30, 2005, respectively, as compared to the same periods last year primarily due to amortization related to intangible assets for the acquisitions of Jamba! in June of 2004 and LightSurf in April of 2005. Amortization of assets acquired from Jamba! accounted for approximately $10.6 million of the increase for the nine months ended September 30, 2005. Amortization of intangible assets acquired from LightSurf accounted for approximately $3.0 million and $5.9 million of the increase for the three and nine months ended September 30, 2005, respectively.

Amortization of other intangible assets

A comparison of amortization of other intangible assets for the three and six months ended June 30, 2005 and 2004 is presented below:

SFAS No. 142 requires that purchased goodwill and certain indefinite-lived intangibles be tested for impairment on at least an annual basis. SFAS No. 144 requires that long-lived assets, including intangible assets with finite lives, be reviewed for impairment whenever events or circumstances indicate that there has been a decline in the fair value of an asset. We completed our last annual impairment testing in the second quarter of 2005 and recorded no impairment charges.

Amortization of other intangible assets increased approximately $6.6 million and $14.3 million for the three and six months ended June 30, 2005, respectively, as compared to the same periods last year primarily due to amortization related to intangible assets for the acquisitions of Jamba! in June of 2004, LightSurf in April of 2005 and other acquisitions in the first quarter of 2004. Amortization of assets acquired from Jamba! accounted for approximately $4.1 million and $10.6 million of the increase for the three and six months ended June 30, 2005, respectively. Amortization of intangible assets acquired from LightSurf accounted for approximately $2.9 million of the increase for the three and six months ended June 30, 2005.

Amortization of other intangible assets

A comparison of amortization of other intangible assets for the three months ended March 31, 2005 and 2004 is presented below:

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SFAS No. 142 requires that purchased goodwill and certain indefinite-lived intangibles be tested for impairment on at least an annual basis. SFAS No. 144 requires that long-lived assets, including intangible assets with finite lives, be reviewed for impairment whenever events or circumstances indicate that there has been a decline in the fair value of an asset. We completed our last annual impairment testing in June 2004.

Amortization of other intangible assets increased approximately $7.7 million for the three months ended March 31, 2005 as compared to the same period last year as a result of acquiring approximately $83.9 million of other intangible assets with a weighted-average life of 4.2 years in connection with our Jamba! acquisition and approximately $22.2 million of other intangible assets with a weighted average life of 4.5 years in connection with our Guardent acquisition.

See Note 5 to the Notes to Condensed Consolidated Financial Statements for further information.