SiliconBeat

Applied Micro Devices became the latest victim of the bankruptcy of Spansion, a company it helped bring into being in a joint venture with Fujitsu that eventually was spun out into a separate public company.

As part of its reorganization, Spansion filed a motion in which it indicated that it does not intend to “perform its obligations under its sublease agreement” with AMD over space it subleases to the troubled flash memory maker that axed 3,000 workers in February before filing for bankruptcy.

In an SEC filing yesterday, AMD estimated it will take a charge of $5 million in its current quarter related to its once-prized, now-deadbeat offspring decision to stop paying rent.

Also warning of Spansion-related losses Thursday was Aehr Test Systems, which said that it would be recording about $25.3 million in charges for its fiscal 2009 third quarter related to the bankruptcy filing by the Fremont chip-equipment company’s best customer, including $13.7 million for bad debt and $5.7 million for excess and obsolete inventory.

In February, before Spansion filed for bankruptcy protection, another chip-equipment company sued it over money for product that was ordered by, and delivered to, Spansion, but which was never paid for. FormFactor, the Livermore maker of wafer probe cards, claims Spansion owes it $8.1 million.