v2.3.0.15

CONSOLIDATED STATEMENTS OF OPERATIONS (USD $) In Thousands, except Per Share data	3 Months Ended		9 Months Ended
	Sep. 30, 2011	Sep. 30, 2010	Sep. 30, 2011	Sep. 30, 2010
Revenues:
Product revenue	$ 25,542	$ 20,066	$ 77,196	$ 60,920
Service revenue	7,484	6,590	21,539	17,013
License fees and contract revenue	3,922	3,090	12,374	9,514
Total revenue	36,948	29,746	111,109	87,447
Costs and expenses:
Cost of product revenue	12,533	10,179	39,030	30,575
Cost of service revenue	4,053	3,270	11,665	9,778
Cost of license revenue	681	478	2,297	1,404
Research and development	5,583	4,416	16,484	13,061
Selling, general and administrative	13,073	11,046	40,336	32,650
Amortization of intangible assets	1,442	1,169	5,386	3,648
Restructuring charges (credits), net	(6)	741	2,257	1,375
Total costs and expenses	37,359	31,299	117,455	92,491
Operating loss	(411)	(1,553)	(6,346)	(5,044)
Interest expense, net	(49)	(75)	(133)	(277)
Gain (loss) on divestiture (Note 3)		(37)		11,387
Other income (expense), net	(247)	320	155	(69)
Income (loss) before income taxes	(707)	(1,345)	(6,324)	5,997
Benefit (provision) for income taxes	(75)	35	(291)	(288)
Net income (loss)	$ (782)	$ (1,310)	$ (6,615)	$ 5,709
Net income (loss) per share, basic (in dollars per share)	$ (0.01)	$ (0.03)	$ (0.13)	$ 0.11
Net income (loss) per share, diluted (in dollars per share)	$ (0.01)	$ (0.03)	$ (0.13)	$ 0.11
Shares used in computing net income (loss) per common share, basic (in shares)	53,810	50,277	52,766	49,945
Shares used in computing net income (loss) per common share, diluted (in shares)	53,810	50,277	52,766	51,888

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 50

-Paragraph 2

-Subparagraph (a)(2)

-URI http://asc.fasb.org/extlink&oid=6905858&loc=d3e16323-109275

Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 142

-Paragraph 45

-Subparagraph a(2)

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 230

-SubTopic 10

-Section 45

-Paragraph 28

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 30

-Section 45

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

CALIPER LIFE SCIENCES INC 10-Q