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## NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS — (Continued) 

## (dollar and share amounts in thousands, except per share data) 

## AMDOCS LIMITED 

The Company performs an annual goodwill impairment test during the fourth quarter of each fiscal year, or more frequently if impairment indicators are present. The Company operates in one operating segment, and this segment comprises its only reporting unit. In calculating the fair value of the reporting unit, the Company uses its market capitalization and a discounted cash flow methodology. There was no impairment of goodwill in fiscal 2013, 2012 and 2011. 

The estimated future amortization expense of definite-lived purchased intangible assets as of September 30, 2013 is as follows: 

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## Note 10 — Other Noncurrent Assets 

Other noncurrent assets consist of the following: 

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(1) Primarily funding for severance pay liability in accordance with Israeli law. Please see Note 17 to the consolidated financial statements. 

(2) Please see Note 2 (revenue recognition) to the consolidated financial statements. 

## Note 11 — Income Taxes 

The provision (benefit) for income taxes consists of the following: 

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