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Accuray Announces Results for Third Quarter Fiscal 2013
Date:5/7/2013

to reflect the expected return of spare parts from TomoTherapy distributors who will cease servicing TomoTherapy systems once the integration is complete and Accuray personnel begin to provide service directly to these customers. For the nine months ended March 31, 2013 and 2012, deferred service revenue recognized was $0.1 million and $10.7 million higher than the amount that would have been recognized by TomoTherapy if the acquisition had not occurred. Partially offsetting the $10.7 million deferred revenue adjustment for the three months ended March 31, 2012, Accuray recorded a reserve for returns of $0.4 million to reflect the expected return of spare parts from TomoTherapy distributors who will cease servicing TomoTherapy systems once the integration is complete and Accuray personnel begin to provide service directly to these customers. Cost of RevenueThree months ended March 31,Three Months Ended March 31,Nine Months Ended March 31,Nine Months Ended March 31,201320132013201220122012201320132013201220122012GAAPAdjustmentsNon-GAAPGAAPAdjustmentsNon-GAAPGAAPAdjustmentsNon-GAAPGAAPAdjustmentsNon-GAAPProducts

$
8,403$
(2,019)

(C)

$
,384$
32,401$
(3,938)

 (C) 

$
28,463$
,976$
(7,626)

(C)

$
53,350$
3,574$
(19,978)

(C)

$
83,596Services

32,091(12)

(D)

32,07933,100621

(D)

33,72199,743(7)

(D)

99,736103,626(2,530)

(D)

101,096Other

---204-204---708-708Total$
50,494$
(2,031)$
48,463$
5,705$
(3,317)$
2,388$
,719$
(7,633)$
53,086$
207,908$
(22,508)$
85,400(C)

Products cost of revenue included the following charges arising from the acquisition of TomoTherapy and Morphormics: $2.0 million and $7.6 million, respectively, during the three and nine months ended March 31, 2013 for amortization of intangible assets creat
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SOURCE Accuray Incorporated
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