MDS Reports Third Quarter 2007 Results(on of Molecular DevicesCorporation (MD) ...),Health

The acquisition was accounted for in our second quarter using the purchase method based on certain preliminary estimates relating to the value of the assets and liabilities of the acquired company. During the third quarter, we continued the work required to assign final values to the assets and liabilities acquired, and, we have adjusted the purchase price allocation reported in the second quarter to reflect the current estimates of value. The total cost of the acquisition was $622 million, including the cash cost of the tender offer, the cash cost to acquire outstanding in-the-money options held by MD employees, and cash transaction costs. The components of the purchase cost and the preliminary allocation of the costs are as follows:

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Cash paid for tendered shares $ 587

Cash paid to acquire vested options 27

Cash transaction costs 8

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Total cost of acquisition $ 622

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Allocation of cost of acquisition:

Net tangible assets acquired $ 36

Intangible assets acquired 221

Goodwill 365

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Total
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