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Restructuring and Other | 3 Months Ended
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Mar. 31, 2013
Restructuring and Other | L. Restructuring and Other Other During the three months ended April 1, 2012, Teradyne recorded a $1.9 million fair value adjustment to decrease the LitePoint acquisition contingent consideration. Restructuring In response to a downturn in the industry in 2008 and 2009, Teradyne initiated restructuring activities across its Semiconductor Test and Systems Test segments to reduce costs, principally through headcount reductions and facility consolidations. The remaining accrual for severance and benefits of $0.2 million is reflected in the accrued employees’ compensation and withholdings on the balance sheet and is expected to be paid by October 2013. The remaining accrual for lease payments on vacated facilities of $0.8 million is reflected in the other accrued liabilities and is expected to be paid by October 2013. As of March 31, 2013, Teradyne subleased approximately 20% of its unoccupied space.
|  | Severance and Benefits |  |  | Facility Exit Costs |  |  | Total |
|  | (in thousands) |
Pre-2012 Activities |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2011 |  | $ | 325 |  |  | $ | 1,862 |  |  | $ | 2,187 |
Cash payments |  |  | (325 | ) |  |  | (778 | ) |  |  | (1,103 | )
Balance at December 31, 2012 |  |  | — |  |  |  | 1,084 |  |  |  | 1,084 |
Change in estimate |  |  | — |  |  |  | (105 | ) |  |  | (105 | )
Cash payments |  |  | — |  |  |  | (183 | ) |  |  | (183 | )
Balance at March 31, 2013 |  | $ | — |  |  | $ | 796 |  |  | $ | 796 |
2012 Activities |  |  |  |  |  |  |  |  |  |  |  |
Q2 2012 Activity: |  |  |  |  |  |  |  |  |  |  |  |
Provision |  | $ | 286 |  |  | $ | — |  |  | $ | 286 |
Change in estimate |  |  | (4 | ) |  |  | — |  |  |  | (4 | )
Cash payments |  |  | (282 | ) |  |  | — |  |  |  | (282 | )
Balance at December 31, 2012 |  | $ | — |  |  | $ | — |  |  | $ | — |
Q3 2012 Activity: |  |  |  |  |  |  |  |  |  |  |  |
Provision |  | $ | 687 |  |  | $ | — |  |  | $ | 687 |
Cash payments |  |  | (444 | ) |  |  | — |  |  |  | (444 | )
Balance at December 31, 2012 |  |  | 243 |  |  |  | — |  |  |  | 243 |
Cash payments |  |  | (243 | ) |  |  | — |  |  |  | (243 | )
Balance at March 31, 2013 |  | $ | — |  |  | $ | — |  |  | $ | — |
2013 Activities |  |  |  |  |  |  |  |  |  |  |  |
Q1 2013 Activity: |  |  |  |  |  |  |  |  |  |  |  |
Provision |  | $ | 437 |  |  | $ | — |  |  | $ | 437 |
Cash payments |  |  | (194 | ) |  |  | — |  |  |  | (194 | )
Balance at March 31, 2013 |  | $ | 243 |  |  | $ | — |  |  | $ | 243 |
Balance at March 31, 2013 |  | $ | 243 |  |  | $ | 796 |  |  | $ | 1,039 |
During the three months ended March 31, 2013, Teradyne recorded a $0.4 million of severance charges related to headcount reductions of 2 people in Systems Test and 2 people in Semiconductor Test.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
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