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The firm did not perform procedures to evaluate certain indicators of potential impairment that existed at year end. (AS 2301.08)

The firm did not perform procedures to evaluate certain indicators of potential impairment that existed at year end. (AS 2301.08)

During the year events or changes in circumstances existed indicating that the carrying value of certain of the issuer's intangible assets may not be recoverable and the issuer performed assessments of these assets for possible impairment. The following deficiencies were identified: · For one asset group the firm did not perform any substantive procedures to test the issuer's impairment assessment. (AS 2501.07)

The firm did not perform any substantive procedures to evaluate how the issuer tested its intangible assets for potential impairment as events or changes in circumstances existed that indicated that the carrying amount of the intangible assets may not be recoverable. (AS 2301.08)

The firm did not perform any procedures to evaluate certain intangible assets for possible impairment despite the issuer's deteriorating financial results and the issuer recording an impairment of other intangible assets during the year. (AS 2301.08)

The issuer performed a quantitative assessment to determine whether its intangible assets were impaired. The firm's approach for substantively testing this assessment was to develop an independent expectation of the fair value of the intangible assets. The following deficiencies were identified: • The firm did not perform procedures to evaluate the relevance and reliability of information it obtained from an external source and used to develop one of its assumptions. (AS 1105.04 and .06)

The issuer performed a quantitative assessment of the possible impairment of certain intangible assets. The firm did not perform any substantive procedures to test this assessment. (AS 2501.07)

The issuer identified certain impairment indicators and performed a qualitative assessment of intangible assets for impairment at an interim date and at year-end. The firm did not perform substantive procedures beyond reading a memorandum prepared by the issuer to evaluate whether the issuer should have performed a quantitative assessment of intangible assets for impairment considering the existence of these unfavorable indicators of impairment. (AS 2501.07; AS 2810.03)

The firm did not perform any procedures to evaluate whether the issuer tested non-amortizable intangible assets for impairment. (AS 2301.08)

The firm's internal inspection program had inspected this audit and reviewed this area but did not identify the deficiencies below. During the year the issuer identified indicators of impairment and performed a quantitative assessment of impairment. The firm did not perform procedures to evaluate the issuer's determination of the asset group used in its quantitative assessment. (AS 2301.08)

The firm's approach for substantively testing these assets was to review and test management's process. The firm did not perform any substantive procedures to test another assumption. (AS 2502.26 and .28)

The firm did not perform sufficient procedures to evaluate the issuer's presentation of certain intangible assets as current assets because it did not evaluate the issuer's intent to consume all or a portion of these assets within one year from the balance sheet date. (AS 2301.08)

The firm did not perform sufficient procedures to evaluate the issuer's presentation of an investment and certain intangible assets as current assets because it did not evaluate the issuer's intent to consume all or a portion of these assets within one year from the balance sheet date. (AS 2301.08)

The firm did not perform any substantive procedures to test intangible assets for possible impairment. (AS 2301.08)

The firm did not perform procedures to evaluate the issuer's conclusion that there were no indicators of potential impairment for intangible assets even though the firm was aware such conditions existed. (AS 2301.08; AS 2810.03)

The firm did not perform procedures to evaluate the issuer's conclusion that there were no indicators of potential impairment related to its intangible assets even though the firm was aware that such conditions existed. (AS 2301.08; AS 2810.03)

During the year the issuer made purchases and sales of certain intangible assets and recognized the related activity in its statements of operations and cash flows. The firm did not perform substantive procedures to test these purchases and sales beyond obtaining issuer-produced reports. (AS 2301.08)

During the year the issuer entered into agreements to jointly develop certain products and recorded the amounts paid in connection with these agreements as finite-lived intangible assets. The firm did not evaluate whether the issuer's capitalization of these costs met the requirements of FASB ASC Topic 730 Research and Development. (AS 2301.08)

Apart from recalculating amortization expense the firm did not perform any procedures to test intangible assets. (AS 2301.08)

The issuer performed a qualitative assessment of possible impairment for one intangible asset and a quantitative assessment of possible impairment for another intangible asset. The following deficiencies were identified: · The firm did not perform any substantive procedures to test the issuer's quantitative assessment beyond reading an issuer-prepared memorandum and inquiring of issuer personnel. (AS 2501.07)

The issuer performed a qualitative assessment of possible impairment for one intangible asset and a quantitative assessment of possible impairment for another intangible asset. The following deficiencies were identified: · The firm did not perform any substantive procedures to test the issuer's quantitative assessment beyond reading an issuer-prepared memorandum and inquiring of issuer personnel. (AS 2501.07)