The value assigned to each acquired IPRD project was as follows (in millions): Pump Laser Chips $140.8 Pump Laser Modules 22.7 Raman Chips and…

The value assigned to each acquired IPR&D project was as follows (in millions): Pump Laser Chips $140.8 Pump Laser Modules 22.7 Raman Chips and Amplifiers 113.7 External Modulators and Drivers 87.4 Industrial Products 16.1 —–Total acquired in-process research and development $380.7 ====== A portion of the purchase price has been allocated to developed technology and IPR&D. Developed technology and IPR&D were identified and valued through analysis of data provided by SDL concerning developmental products, their stage of development, the time and resources needed to complete them, if applicable, their expected income generating ability, target markets and associated risks. The Income Approach, which includes an analysis of the markets, cash flows and risks associated with achieving such cash flows, was the primary technique utilized in valuing the developed technology and IPR&D. When Would Market to Book Be Less Than One?

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