Sun Microsystems Inc took a charge of $3.6m to pay for the costs associated with its acquisition of PDA browser company Beduin Communications Inc last quarter (CI No 3,521). Beduin’s new Lifestyle personal information manager and email client are due by mid-year and will cost Sun $1m to complete. Sun paid $132.5m in stock for NetDynamics Inc and took an $80m charge for the excess paid over the purchase price including goodwill ($36.2m), technology ($20m) and customer base ($10m). To complete its in- place development – products are due by mid-year – will cost $5.7m. i-Planet cost it $30m. The rest of i-Planet’s planned new products are due by the end of this quarter and will have cost Sun $6m to develop, it estimates.