Table of Contents 
Years Ended December 31, 2001, 2000 and 1999 
Accounting Standards (SFAS) No. 115, 
Accounting for Certain Investments in Debt and Equity Securities 
. As of December 31, 2001 the 
Company's short term and long term investments are classified as available for sale and are reported at their fair market value. During 2000, 
all held to maturity investments were reclassified to available for sale based on the Company's re evaluation of its investment strategy.  
Property and equipment: 
    Property and equipment are stated at cost. Depreciation is computed under the straight line method over the 
following estimated useful lives:  
Computer equipment and software 
3 years 
Internally developed software 
5 years 
Office equipment 
5 years 
Office furniture 
7 years 
Leasehold improvements 
Shorter of lease term or economic life 
Intangible assets: 
    Through December 31, 2001, goodwill, purchased technology and other intangibles are amortized on a straight line 
basis over their estimated useful lives. Goodwill and purchased technology are generally amortized over three to five years. Other intangibles, 
primarily consisting of purchased trademarks and domain name licenses are amortized over an estimated useful life of three years.  
Other investments: 
    The Company has invested in equity investments of public and privately held companies for business and strategic 
purposes. These investments are included in long term assets. Investments in companies whose securities are not publicly traded are recorded 
at cost. Investments in companies whose securities are publicly traded, are recorded at fair value, with unrealized gains or losses recorded in 
accumulated other comprehensive income in the Company's stockholders' equity. As of January 1, 2001, warrants held by the Company to 
purchase equity securities are included in other investments at their fair value with changes in fair value recorded as gains or losses on 
investments in the Statement of Operations.  
Realized gains or losses are recorded based on the identified specific cost of the investment sold. Investments held by the Venture Fund 
were recorded at their fair value prior to the Venture Fund's dissolution on March 31, 2001. Realized and unrealized gains or losses on the 
investments held by the Venture Fund were recorded as gains or losses on investments in the statement of operations.  
The Company periodically evaluates whether the decline in fair value of other investments are other than temporary. This evaluation 
consists of a review by members of senior management in finance and treasury. For investments with publicly quoted market prices, the 
Company compares the market price to the Company's accounting basis and, if the quoted market price is less than the Company's accounting 
basis for an extended period of time, the Company then considers additional factors to determine whether the decline in fair value is other than 
temporary, such as the financial condition, results of operations and operating trends for the company. The Company also reviews publicly 
available information regarding the investee companies, including reports from investment analysts. The Company also evaluates whether: 1) 
the Company has both the intent and ability to hold the investment for a period of time sufficient to allow for any anticipated recovery in fair 
value; 2) the decline in fair value is attributable to specific adverse conditions affecting a particular investment; 3) the decline is attributable to 
more general conditions in an industry or geographic area; 4) the decline in fair value is attributable to seasonal factors; 5) a debt security has 
been downgraded by a rating agency; 6) the financial condition of the issuer has deteriorated; and 7) if applicable, dividends have been reduced 
or eliminated or scheduled interest payments on debt securities have not been made. For investments in private companies with no quoted 
market price, the Company considers similar qualitative factors and also considers the implied value  

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