KLA Tencor

Bonus Depreciation Fiscal year 2011 ( 090-09-2011 06-30-2011) 1. OAAQ change the closed fiscal year to 2010 2. Run AJAB - close the fiscal year 2010 3. Run AJRW - Open the fiscal year 2011 4. Run the asset list through query 5. LSMW - Update the assets with Depreciation Key Z010 6. Validate the depreciation for the changed assets 7. Run AJAB - close fiscal year 2011 8. Run AJRW open fiscal year 2012

Fiscal year 2012 first half ( 07-01-2011 to 12-31-2011) 1. Run the asset list through query 2. LSMW - Update the assets with Depreciation Key Z010 3. Validate the depreciation for the changed assets

Fiscal year 2012 second half ( 01-01-2012 to 06-30-2012) 1. Run the asset list through query 2. Separate the assets into 2 list a) Assets with ZM20 b) Assets with ZMSM 3. LSMW 1 Assets with ZM20 will be updated with new key ZM12 4. LSMW 2- assets with ZMSM will be updated with ZMS2 5. Validate the depreciation for the changed assets

Fiscal year 2013 first half ( 07-01-2012 to 12-31-2012) 1. Run the asset list through query

2. Separate the assets into 2 list a) Assets with ZM20 b) Assets with ZMSM 3. LSMW 1 Assets with ZM20 will be updated with new key ZM12 4. LSMW 2- assets with ZMSM will be updated with ZMS2 5. Validate the depreciation for the changed assets