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Retirement Plans (Tables)

9 Months Ended

Oct. 01, 2017

Defined Benefit Pension Plans

Net Periodic Pension and Postretirement Cost (Income)

For the three and nine months ended October 1, 2017 and October 2, 2016, Teradyne’s net periodic pension cost (income) was comprised of the following:

		For the Three Months Ended
		October 1, 2017								October 2, 2016
		United States				Foreign				United States				Foreign
		(in thousands)
Service cost		$	560			$	215			$	575			$	208
Interest cost			3,288				186				3,407				209
Expected return on plan assets			(3,002	)			(6	)			(3,458	)			(6	)
Amortization of prior service cost			18				—				24				—
Net actuarial loss			—				—				—				662
Total		$	864			$	395			$	548			$	1,073

		For the Nine Months Ended
		October 1, 2017								October 2, 2016
		United States				Foreign				United States				Foreign
		(in thousands)
Service cost		$	1,679			$	606			$	1,726			$	614
Interest cost			9,863				527				10,222				614
Expected return on plan assets			(9,006	)			(19	)			(10,373	)			(17	)
Amortization of prior service cost			53				—				72				—
Net Actuarial (gain) loss			(2,732	)			243				(1,848	)			662
Settlement			—				—				—				(184	)
Total		$	(143	)		$	1,357			$	(201	)		$	1,689

Postretirement Benefit Plans

Net Periodic Pension and Postretirement Cost (Income)

For the three and nine months ended October 1, 2017 and October 2, 2016, Teradyne’s net periodic postretirement income was comprised of the following:

		For the Three Months Ended								For the Nine Months Ended
		October 1, 2017				October 2, 2016				October 1, 2017				October 2, 2016
		(in thousands)
Service cost		$	8			$	9			$	25			$	28
Interest cost			50				54				151				163
Amortization of prior service benefit			(124	)			(151	)			(372	)			(455	)
Actuarial gain			—				—				(15	)			(15	)
Total		$	(66	)		$	(88	)		$	(211	)		$	(279	)

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- 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

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