text: The acquisition was accounted for as a purchase; accord i n g l y, the results of operations are included in the accompanying consolidated 
  financial statements since the date of acquisition. The purchase price was allocated to assets acquired ($7.5 million) and liabilities assumed 
  ($6.0 million) based on their fair values. The excess of the purchase price over the fair value of the net assets acquired of $16.4 million was 
  allocated $1.0 million to in-process re s e a rch and development (“IPRD”), $8.7 million to other identifiable intangible assets and the 
  remaining $6.7 million to goodwill (see Note 9). This allocation was based on independent valuations perf o rmed at the time of acquisition. 
  I n - p rocess re s e a rch and development was written-off to operations at the date of the acquisition. In the third quarter of 2000 the 
  remaining book value of intangibles and goodwill of $11.2 million was written down in accordance with SFAS No. 121 (see Note 10). 
  
  **(5) Restricted Reserve**
  
  The restricted re s e rve arose from the provisions of Hungarian accounting law in relation to share capital contributed in foreign currency to 
  Bank Tech and Administrative Services. Under these rules, a foreign currency capital contribution is re c o rded in the local accounting re c o rd s 
  of the companies using the rate when the capital was contributed. The foreign currency gain (or loss) which arises upon usage of the fore i g n 
  c u rrency is re c o rded as a separate non-distributable re s e rve. 