68 We have served as the Company's auditor since 1976. San Jose, California November 26, 2019 /s/ DELOITTE & TOUCHE LLP • With the assistance of our fair value specialists, we evaluated the selection of the discount rate, including testing the underlying source information and the mathematical accuracy of the calculations by developing a range of independent estimates and comparing those to the rate selected by management. • We evaluated whether the forecasts were consistent with evidence obtained in other areas of the audit. • Forecasted information included in Company press releases, as well as, in analyst and industry reports for the Company and companies in its peer group. • Management’s long-range strategic plan which was communicated to the Board of Directors, and • Historical net sales and margins, and • We evaluated the reasonableness of management’s forecasts of future net sales and margins by comparing the forecasts to: • We tested the effectiveness of controls over management’s goodwill impairment evaluation, including those over the forecasts of future net sales and margins and the selection of the discount rate. value specialists, when performing audit procedures to evaluate the reasonableness of management’s estimates and assumptions related to the forecasts of future net sales and margins and selection of the discount rate. Our audit procedures related to the forecasts of future net sales and margins and the selection of the discount rate used to estimate the fair value under the income approach for ILS included the following, among others: How the Critical Audit Matter Was Addressed in the Audit