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Restructuring and Other | 12 Months Ended
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Dec. 31, 2013
Restructuring and Other | M. RESTRUCTURING AND OTHER Restructuring The remaining accrual for severance and benefits of $0.5 million is reflected in the accrued employees’ compensation and withholdings on the balance sheet and is expected to be paid by June 2014. During the year ended December 31, 2013, Teradyne recorded $1.9 million of severance charges related to headcount reductions of 48 people primarily in System Test and Semiconductor Test and a $(0.4) million credit in Corporate related to a change in the estimated exit costs related to a leased facility. During the year ended December 31, 2012, Teradyne recorded $1.0 million of severance charges related to headcount reductions of 19 people primarily in System Test and Semiconductor Test. During the year ended December 31, 2011, Teradyne recorded $1.2 million of charges related to headcount reductions of 7 people in Semiconductor Test and a $(0.5) million credit primarily in System Test related to a change in the estimated exit costs related to leased facilities.
|  | Severance and Benefits |  |  | Facility Exit Costs |  |  | Total |
|  | (in thousands) |
Pre-2011 Activities |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2010 |  | $ | 712 |  |  | $ | 3,263 |  |  | $ | 3,975 |
Provision |  |  | 117 |  |  |  | — |  |  |  | 117 |
Change in estimate |  |  | 155 |  |  |  | (485 | ) |  |  | (330 | )
Cash payments |  |  | (984 | ) |  |  | (916 | ) |  |  | (1,900 | )
Balance at December 31, 2011 |  |  | — |  |  |  | 1,862 |  |  |  | 1,862 |
Cash payments |  |  | — |  |  |  | (778 | ) |  |  | (778 | )
Balance at December 31, 2012 |  |  | — |  |  |  | 1,084 |  |  |  | 1,084 |
Change in estimate |  |  | — |  |  |  | (553 | ) |  |  | (553 | )
Cash payments |  |  | — |  |  |  | (531 | ) |  |  | (531 | )
Balance at December 31, 2013 |  | $ | — |  |  | $ | — |  |  | $ | — |
2011 Activities |  |  |  |  |  |  |  |  |  |  |  |
Q1 2011 Activity: |  |  |  |  |  |  |  |  |  |  |  |
Provision |  | $ | 572 |  |  | $ | — |  |  | $ | 572 |
Cash payments |  |  | (476 | ) |  |  | — |  |  |  | (476 | )
Balance at December 31, 2011 |  |  | 96 |  |  |  | — |  |  |  | 96 |
Cash payments |  |  | (96 | ) |  |  | — |  |  |  | (96 | )
Balance at December 31, 2012 |  | $ | — |  |  | $ | — |  |  | $ | — |
Q2 2011 Activities: |  |  |  |  |  |  |  |  |  |  |  |
Provision |  | $ | 344 |  |  | $ | — |  |  | $ | 344 |
Cash payments |  |  | (115 | ) |  |  | — |  |  |  | (115 | )
Balance at December 31, 2011 |  |  | 229 |  |  |  | — |  |  |  | 229 |
Cash payments |  |  | (229 | ) |  |  | — |  |  |  | (229 | )
Balance at December 31, 2012 |  | $ | — |  |  | $ | — |  |  | $ | — |
2012 Activities |  |  |  |  |  |  |  |  |  |  |  |
Q2 2012 Activities: |  |  |  |  |  |  |  |  |  |  |  |
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 December 31, 2013 |  | $ | — |  |  | $ | — |  |  | $ | — |
2013 Activities |  |  |  |  |  |  |  |  |  |  |  |
Q3 2013 Activity: |  |  |  |  |  |  |  |  |  |  |  |
Provision |  | $ | 1,337 |  |  | $ | — |  |  | $ | 1,337 |
Cash payments |  |  | (966 | ) |  |  | — |  |  |  | (966 | )
Balance at December 31, 2013 |  | $ | 371 |  |  | $ | — |  |  | $ | 371 |
Q4 2013 Activity: |  |  |  |  |  |  |  |  |  |  |  |
Provision |  | $ | 600 |  |  | $ | — |  |  | $ | 600 |
Cash payments |  |  | (486 | ) |  |  | — |  |  |  | (486 | )
Balance at December 31, 2013 |  | $ | 114 |  |  | $ | — |  |  | $ | 114 |
Balance at December 31, 2013 |  | $ | 485 |  |  | $ | — |  |  | $ | 485 |
Other During the year ended December 31, 2012, due to a decrease in specified new product revenue through the December 31, 2012 earn-out period end date, Teradyne recorded an $8.8 million fair value adjustment to decrease the LitePoint acquisition contingent consideration. During the year ended December 31, 2011, Teradyne recorded $5.8 million of other charges in which $4.6 million related to acquisition costs and $1.2 million related to a non-U.S pension settlement.

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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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