XML 49 R38.htm IDEA: XBRL DOCUMENT
v3.7.0.1

Retirement Plans (Tables) | 6 Months Ended
--- | ---
Jul. 02, 2017
Defined Benefit Pension Plans |
Net Periodic Pension and Postretirement Cost (Income) | For the three and six months ended July 2, 2017 and July 3, 2016, Teradyne’s net periodic pension (income) cost was comprised of the following:
|  | For the Three Months Ended |
|  | July 2, 2017 |  |  | July 3, 2016 |
|  | United States |  |  | Foreign |  |  | United States |  |  | Foreign |
|  | (in thousands) |
Service cost |  | $ | 560 |  |  | $ | 206 |  |  | $ | 575 |  |  | $ | 199 |
Interest cost |  |  | 3,264 |  |  |  | 179 |  |  |  | 3,401 |  |  |  | 199 |
Expected return on plan assets |  |  | (3,004 | ) |  |  | (6 | ) |  |  | (3,472 | ) |  |  | (5 | )
Amortization of prior service cost |  |  | 18 |  |  |  | — |  |  |  | 24 |  |  |  | — |
Net actuarial (gain) loss |  |  | (2,732 | ) |  |  | 243 |  |  |  | (654 | ) |  |  | — |
Total net periodic pension (income) cost |  | $ | (1,894 | ) |  | $ | 622 |  |  | $ | (126 | ) |  | $ | 393 |
|  | For the Six Months Ended |
|  | July 2, 2017 |  |  | July 3, 2016 |
|  | United States |  |  | Foreign |  |  | United States |  |  | Foreign |
|  | (in thousands) |
Service cost |  | $ | 1,120 |  |  | $ | 392 |  |  | $ | 1,151 |  |  | $ | 406 |
Interest cost |  |  | 6,576 |  |  |  | 342 |  |  |  | 6,815 |  |  |  | 405 |
Expected return on plan assets |  |  | (6,004 | ) |  |  | (12 | ) |  |  | (6,915 | ) |  |  | (11 | )
Amortization of prior service cost |  |  | 35 |  |  |  | — |  |  |  | 48 |  |  |  | — |
Net actuarial (gain) loss |  |  | (2,732 | ) |  |  | 243 |  |  |  | (1,848 | ) |  |  | — |
Settlement |  |  | — |  |  |  | — |  |  |  | — |  |  |  | (238 | )
Total net periodic pension (income) cost |  | $ | (1,005 | ) |  | $ | 965 |  |  | $ | (749 | ) |  | $ | 562 |
Postretirement Benefit Plans |
Net Periodic Pension and Postretirement Cost (Income) | For the three and six months ended July 2, 2017 and July 3, 2016, Teradyne’s net periodic postretirement income was comprised of the following:
|  | For the Three Months Ended |  |  | For the Six Months Ended |
|  | July 2, 2017 |  |  | July 3, 2016 |  |  | July 2, 2017 |  |  | July 3, 2016 |
|  | (in thousands) |
Service cost |  | $ | 7 |  |  | $ | 9 |  |  | $ | 17 |  |  | $ | 19 |
Interest cost |  |  | 50 |  |  |  | 53 |  |  |  | 100 |  |  |  | 109 |
Amortization of prior service benefit |  |  | (124 | ) |  |  | (154 | ) |  |  | (248 | ) |  |  | (304 | )
Actuarial gain |  |  | (15 | ) |  |  | (15 | ) |  |  | (15 | ) |  |  | (15 | )
Total net periodic post-retirement benefit |  | $ | (82 | ) |  | $ | (107 | ) |  | $ | (146 | ) |  | $ | (191 | )

X
- Definition Tabular disclosure of the components of net benefit costs for pension plans and/or other employee benefit plans including service cost, interest cost, expected return on plan assets, gain (loss), prior service cost or credit, transition asset or obligation, and gain (loss) recognized due to settlements or curtailments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=82843861&loc=d3e1928-114920 + Details
Name: | us-gaap_ScheduleOfNetBenefitCostsTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_PensionPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_RetirementPlanTypeAxis=us-gaap_OtherPostretirementBenefitPlansDefinedBenefitMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |