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ACCOUNTING POLICIES (Tables) | 62 Months Ended
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Dec. 31, 2012
Deferred Revenue and Customer Advances | As of December 31, 2012 and 2011, deferred revenue and customer advances consisted of the following and are included in the short and long-term deferred revenue and customer advances:
|  | 2012 |  |  | 2011 |
|  | (in thousands) |
Customer advances |  | $ | 39,613 |  |  | $ | 70,001 |
Maintenance, training and extended warranty |  |  | 51,198 |  |  |  | 33,953 |
Undelivered elements |  |  | 6,773 |  |  |  | 7,939 |
Acceptance |  |  | — |  |  |  | 318 |
Total deferred revenue and customer advances |  | $ | 97,584 |  |  | $ | 112,211 |
Other Accrued Liabilities | The balance below is included in other accrued liabilities.
|  | Amount |
|  | (in thousands) |
Balance at December 31, 2009 |  | $ | 6,435 |
Accruals for warranties issued during the period |  |  | 17,084 |
Accruals related to pre-existing warranties |  |  | (1,338 | )
Settlements made during the period |  |  | (12,295 | )
Balance at December 31, 2010 |  |  | 9,886 |
Acquisition |  |  | 327 |
Accruals for warranties issued during the period |  |  | 13,167 |
Accruals related to pre-existing warranties |  |  | (2,689 | )
Settlements made during the period |  |  | (12,538 | )
Balance at December 31, 2011 |  |  | 8,153 |
Accruals for warranties issued during the period |  |  | 14,704 |
Accruals related to pre-existing warranties |  |  | 877 |
Settlements made during the period |  |  | (13,948 | )
Balance at December 31, 2012 |  | $ | 9,786 |
Extended Product Warranty of Short and Long-Term Deferred Revenue and Customer Advances | The balance below is included in short and long-term deferred revenue and customer advances.
|  | Amount |
|  | (in thousands) |
Balance at December 31, 2009 |  | $ | 4,462 |
Deferral of new extended warranty revenue |  |  | 7,696 |
Recognition of extended warranty deferred revenue |  |  | (3,186 | )
Balance at December 31, 2010 |  |  | 8,972 |
Acquisition |  |  | 3,151 |
Deferral of new extended warranty revenue |  |  | 8,659 |
Recognition of extended warranty deferred revenue |  |  | (8,040 | )
Balance at December 31, 2011 |  |  | 12,742 |
Deferral of new extended warranty revenue |  |  | 22,344 |
Recognition of extended warranty deferred revenue |  |  | (8,099 | )
Balance at December 31, 2012 |  | $ | 26,987 |
Property, Plant And Equipment | Teradyne provides for depreciation of its assets principally on the straight-line method with the cost of the assets being charged to expense over their useful lives as follows:
Buildings |  | 40 years
Building improvements |  | 5 to 10 years
Leasehold improvements |  | Lesser of lease term or useful life
Furniture and fixtures |  | 10 years
Test systems manufactured internally |  | 6 years
Machinery and equipment |  | 3 to 5 years
Software |  | 3 to 5 years
Effect to Income (Loss) from Continuing Operations for Recording Stock-Based Compensation | The effect to income from continuing operations for recording stock-based compensation for the years ended December 31 was as follows:
|  | 2012 |  |  | 2011 |  |  | 2010 |
|  | (in thousands) |
Cost of revenue |  | $ | 6,604 |  |  | $ | 7,097 |  |  | $ | 6,536 |
Engineering and development |  |  | 13,589 |  |  |  | 10,001 |  |  |  | 9,209 |
Selling and administrative |  |  | 19,727 |  |  |  | 15,239 |  |  |  | 14,032 |
Stock-based compensation |  |  | 39,920 |  |  |  | 32,337 |  |  |  | 29,777 |
Income tax benefit |  |  | (9,548 | ) |  |  | (8,509 | ) |  |  | — |
Total stock-based compensation expense after income taxes |  | $ | 30,372 |  |  | $ | 23,828 |  |  | $ | 29,777 |

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- Definition Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249 + Details
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