We identified valuation of the intangible assets as a critical audit matter because of the significant judgments related to forecast revenue growth made by management to estimate its fair value. Considering the limited historical sales information, this required a high degree of auditor judgment and an increase extent of effort when performing audit procedures to evaluate the reasonableness of management’s estimates and assumptions related to forecasted revenue growth. How the Critical Audit Matter Was Addressed in the Audit Our audit procedures related to the forecasted revenue growth included the following, among others: • We tested the effectiveness of controls over the valuation of the acquired intangible assets, which included the review of key inputs such as forecasted revenue growth. • We evaluated the reasonableness of management’s forecasted revenue growth by performing a comparison of the forecasted revenue against various sources, including: – Forecasted information for certain peer companies; – Industry data and analyst reports; and – Internal communications to management and the Board of Directors. /s/ Deloitte & Touche LLP San Jose, California March 24, 2021 We have served as the Company's auditor since 2013. 56