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Restructuring and Other | 6 Months Ended
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Jun. 30, 2013
Restructuring and Other | L. Restructuring and Other Other During the three and six months ended July 1, 2012, due to a decrease in specified new product revenue through the December 31, 2012 earn-out period end date, Teradyne recorded a $6.5 million and $8.4 million, respectively, 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 facility consolidations of $0.6 million is reflected in the other accrued liabilities on the balance sheet and is expected to be paid by October 2013.
|  | Facility Exit Costs |
|  | (in thousands) |
Pre-2012 Activities |  |  |  |
Balance at December 31, 2011 |  | $ | 1,862 |
Cash payments |  |  | (778 | )
Balance at December 31, 2012 |  |  | 1,084 |
Change in estimate |  |  | (105 | )
Cash payments |  |  | (183 | )
Balance at March 31, 2013 |  |  | 796 |
Cash payments |  |  | (199 | )
Balance at June 30, 2013 |  | $ | 597 |

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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 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=27011515&loc=d3e140864-122747 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 3: 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=27011515&loc=d3e140904-122747 Reference 4: 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 + Details
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