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Accuray Announces Results for Second Quarter Fiscal 2013
Date:2/6/2013

n-GAAPGAAPAdjustmentsNon-GAAPProducts

$   33,170-

(A)

$
33,17063,802135

(A)

63,937$
73,798265

(A)

$
74,063$   119,976483

(A)

$   120,459Services

44,609(33)

(B)

44,57642,097(3,693)

(B)

38,40486,729(92)

(B)

86,63785,498(8,761)

(B)

76,737Other

---524-524---1,400-1,400Total$   77,779$
(33)$
77,746106,423(3,558)102,865$   160,527$
73$
,700$   206,874$
(8,278)$   198,596(A) 

As of the close of the acquisition, TomoTherapy's deferred product revenue related to products shipped but not yet installed was written down to the fair value of goods and services remaining to be delivered. As a result, during the three months ended December 31, 2012 and 2011, product revenue recorded by Accuray for the sale of TomoTherapy products was $-0- and $0.1 million lower than product revenue that would have been recorded by TomoTherapy if the acquisition had not occurred.  For the six months ended December 31, 2012 and 2011, product revenue recorded by Accuray for the sale of TomoTherapy products was $0.3 and $0.5 million lower than product revenue that would have been recorded by TomoTherapy if the acquisition had not occurred.(B)

As of the close of the acquisition, TomoTherapy's deferred service revenue was written up to fair value. As a result, deferred service revenue recognized by Accuray during the three months ended December 31, 2012 and 2011 was less than $0.1 million and $3.7 million higher than the amount that would have been recognized by TomoTherapy if the acquisition had not occurred. For the six months ended December 31, 2012 and 2011, deferred service revenue recognized was $0.1 million and $8.8 million higher than the amount that would have been recognized by TomoTherapy if the acquisition had not occurred.Cost of Revenue
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SOURCE Accuray Incorporated
Copyright©2012 PR Newswire.
All rights reserved

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