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Restructuring and Other | 3 Months Ended
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Mar. 30, 2014
Restructuring and Other | M. Restructuring and Other Restructuring During the three months ended March 30, 2014, Teradyne recorded no restructuring charges. During the three months ended March 31, 2013, Teradyne recorded $0.4 million of severance charges related to headcount reductions in Semiconductor Test and System Test.
|  | Severance and Benefits |  |  | Facility Exit Costs |  |  | Total |
|  | (in thousands) |
Pre-2013 Activities |  |  |  |  |  |  |  |  |  |  |  |
Balance at December 31, 2012 |  | $ | 243 |  |  | $ | 1,084 |  |  | $ | 1,327 |
Change in estimate |  |  | — |  |  |  | (553 | ) |  |  | (553 | )
Cash payments |  |  | (243 | ) |  |  | (531 | ) |  |  | (774 | )
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 |
Cash payments |  |  | (161 | ) |  |  | — |  |  |  | (161 | )
Balance at March 30, 2014 |  | $ | 210 |  |  | $ | — |  |  | $ | 210 |
Q4 2013 Activity: |  |  |  |  |  |  |  |  |  |  |  |
Provision |  | $ | 600 |  |  | $ | — |  |  | $ | 600 |
Cash payments |  |  | (486 | ) |  |  | — |  |  |  | (486 | )
Balance at December 31, 2013 |  |  | 114 |  |  |  | — |  |  |  | 114 |
Cash payments |  |  | (114 | ) |  |  | — |  |  |  | (114 | )
Balance at March 30, 2014 |  | $ | — |  |  | $ | — |  |  | $ | — |
Balance at March 30, 2014 |  | $ | 210 |  |  | $ | — |  |  | $ | 210 |
The accrual balance 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 June 2014.

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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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