Quarterly report pursuant to Section 13 or 15(d)

Goodwill and Intangibles (Notes)

Goodwill and Intangibles (Notes)
3 Months Ended
Jun. 30, 2014
Goodwill and Intangible Assets Disclosure [Abstract]  
Goodwill and Intangible Assets Disclosure [Text Block]
Goodwill and Intangible Assets

The Company has $31.7 million of goodwill from the acquisitions of CSI and Kentrox as of June 30, 2014. The CSI goodwill of $21.1 million is in the IBW reporting unit while the Kentrox goodwill of $10.6 million is in the Communication Solutions Group (CSG) reporting unit. The Company has recorded intangible assets, such as goodwill, trademark, developed technology, non-compete agreements, backlog, and customer relationships, and account for these in accordance with ASC 350 Intangibles-Goodwill and Other (ASC 350). ASC 350 requires an annual test of goodwill and indefinite-lived assets for impairment, unless circumstances dictate more frequent assessments. ASC 350 also requires that intangible assets with determinable lives be amortized over their respective estimated useful lives and reviewed annually for impairment. ASC 350 indicates that if circumstances change or a triggering event were to occur that would indicate impairment, the Company would be required to review intangible assets for impairment and write-downs may be required.

In evaluating whether it is more likely than not that the fair value of the Company's reporting units were less than their fair value, the Company assessed all relevant events and circumstances and determined that due to the overall financial performance of the CSG segment when compared to prior periods and due to the recent change in the Company's segment reporting, it was necessary that the Company assess whether or not the goodwill and related definite lived intangibles related to the CSG segment were impaired. The Company performed a goodwill impairment test related to the CSG segment and determined that the goodwill was not impaired. In addition, the definite lived intangible assets that relate to the CSG segment were also tested and found not to be impaired.