EFTA Document EFTA01377801

S-I/A Total identifiable net assets assumed 2,548 Goodwill 602 Total $3,150 Goodwill of $0.6 million arising from the acquisition consists primarily of the benefit of incorporating engineering talent from Minetta, and the full amount is deductible for tax purposes. The Company fair valued the acquired intangible assets totaling $2.4 million using the cost approach. The market and income approaches were not used given (1) there are no comparable transactions for technology at a similar