Chipmaker LSI Logic Corp has been added to the list of companies hit by recent stringent SEC guidelines on the write-off of purchased research and development taken in connection with acquisitions. The company said on Wednesday that it has reduced a one-time charge taken last year for its acquisition of Symbios Inc from $225m to $146m. The Milpitas, California-based company said the change will effectively increase goodwill amortization on a quarterly basis by $2.5m, or $0.01 per share, although it did not specify how the adjustment would affect past earnings or which quarters will be restated. More details on the change are promised in 10K filing with the SEC shortly. á
