here), Procera Networks states:
"On September 15, 2014, Procera Networks, Inc. (“Procera” or the “Company”) concluded that it will be required to record an impairment charge to write-down the carrying value of its goodwill and intangible assets recorded as part of the Company’s 2013 acquisition of Vineyard Networks, Inc. (“Vineyard”)"
See "DPI Merge: Procera Acquires Vineyard Networks for $28M; Riverbed OEM Adds Enterprise Business" - here
"Under generally accepted accounting principles, when indicators of potential impairment are identified, companies are required to conduct a review of the carrying amounts of goodwill and other long-lived assets to determine if impairment exists.
As a result of lower than anticipated total addressable market and revenue growth of Vineyard’s Network Application Visibility Library (“NAVL”) products, the Company has begun an impairment review of its NAVL intangible assets and goodwill, and currently estimates that it will record a write-down in the range of $10 to $16 million (on a pre-tax basis) and that the write-down will result in future cash expenditures in the range of $100,000 to $200,000, related primarily to severance obligations.
The Company will continue to support and enhance the NAVL product going forward".