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Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2014
Deferred Revenue and Customer Advances | As of December 31, 2014 and 2013, deferred revenue and customer advances consisted of the following and are included in the short and long-term deferred revenue and customer advances:
|  | 2014 |  |  | 2013 |
|  | (in thousands) |
Extended warranty |  | $ | 43,300 |  |  | $ | 34,909 |
Equipment maintenance and training |  |  | 30,500 |  |  |  | 22,455 |
Customer advances |  |  | 8,875 |  |  |  | 4,825 |
Undelivered elements |  |  | 8,857 |  |  |  | 6,971 |
Total deferred revenue and customer advances |  | $ | 91,532 |  |  | $ | 69,160 |
Warranty Accrual Included in Other Accrued Liabilities | The balance below is included in other accrued liabilities.
|  | Amount |
|  | (in thousands) |
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 |
Accruals for warranties issued during the period |  |  | 10,574 |
Accruals related to pre-existing warranties |  |  | (3,534 | )
Settlements made during the period |  |  | (10,166 | )
Balance at December 31, 2013 |  |  | 6,660 |
Accruals for warranties issued during the period |  |  | 15,406 |
Accruals related to pre-existing warranties |  |  | (2,008 | )
Settlements made during the period |  |  | (11,116 | )
Balance at December 31, 2014 |  | $ | 8,942 |
Extended Product Warranty Included in 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, 2011 |  | $ | 14,030 |
Deferral of new extended warranty revenue |  |  | 22,704 |
Recognition of extended warranty deferred revenue |  |  | (8,690 | )
Balance at December 31, 2012 |  |  | 28,044 |
Deferral of new extended warranty revenue |  |  | 20,630 |
Recognition of extended warranty deferred revenue |  |  | (13,765 | )
Balance at December 31, 2013 |  |  | 34,909 |
Deferral of new extended warranty revenue |  |  | 29,519 |
Recognition of extended warranty deferred revenue |  |  | (21,128 | )
Balance at December 31, 2014 |  | $ | 43,300 |
Schedule of Prepayments | Prepayments consist of the following and are included in prepayments on the balance sheet:
|  | 2014 |  |  | 2013 |
|  | (in thousands) |
Contract manufacturer prepayments |  | $ | 65,972 |  |  | $ | 115,388 |
Prepaid taxes |  |  | 11,462 |  |  |  | 3,281 |
Prepaid maintenance and other services |  |  | 7,343 |  |  |  | 6,538 |
Other prepayments |  |  | 11,042 |  |  |  | 11,167 |
Total prepayments |  | $ | 95,819 |  |  | $ | 136,374 |
Useful Lives of Assets | 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 10 years
Furniture and fixtures |  | 10 years
Test systems manufactured internally |  | 6 years
Machinery and equipment |  | 3 to 5 years
Software |  | 3 to 5 years

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: 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 2: 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 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + 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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