XML 70 R49.htm IDEA: XBRL DOCUMENT v3.10.0.1
Accounting Policies - Additional Information (Detail) - USD ($)
$ in Thousands
 3 Months Ended 12 Months Ended
Dec. 31, 2018
Sep. 30, 2018
 [3],[4]
Jul. 01, 2018
 [3],[5]
Apr. 01, 2018
 [6]
Dec. 31, 2017
Oct. 01, 2017
 [8],[9]
Jul. 02, 2017
 [8],[10]
Apr. 02, 2017
Dec. 31, 2018
Dec. 31, 2017
Dec. 31, 2016
Jan. 01, 2018
Summary Of Significant Accounting Policies [Line Items]                        
Revenue recognized in accordance with ASC 606 [1]                 $ 2,100,802 $ 2,136,606 $ 1,753,250  
Revenue on leases                 $ 12,000      
Standard warranty period                 12 months      
Depreciation over life to cost of revenues and selling and administrative expenses, years                 6 years      
Net book value of internally manufactured test systems sold                 $ 3,800 3,600 11,400  
Cumulative effect adjustment to increase retained earnings and deferred tax assets $ 12,679               12,679      
Income tax provision (benefit) (32,662) [2],[3] $ 20,863 $ 18,975 $ 8,846 $ 204,007 [7],[8] $ 24,017 $ 31,901 $ 6,795 [11] 16,022 266,720 (11,639)  
Advertising costs                 15,400 9,100 6,400  
Losses (gains) on foreign currency transactions                 (2,400) 2,900 (8,000)  
Trade Accounts Receivable 52,200       5,400       52,200 5,400    
Deferred Revenue And Customer Advances $ 110,461       $ 113,741       $ 110,461 113,741    
Short-term Contract with Customer [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Revenue, Remaining Performance Obligation, Percentage 70.00%               70.00%      
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction Period                 12 months      
Long-term Contract with Customer [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Revenue, Remaining Performance Obligation, Percentage 25.00%               25.00%      
Long-term Contract with Customer [Member] | Maximum [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction Period                 3 years      
Long-term Contract with Customer [Member] | Minimum [Member]                        
Summary Of Significant Accounting Policies [Line Items]                        
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction Period                 1 year      
ASU 2014-09                        
Summary Of Significant Accounting Policies [Line Items]                        
Revenue recognized in accordance with ASC 606                 $ 2,088,800      
ASU 2016-09                        
Summary Of Significant Accounting Policies [Line Items]                        
Cumulative effect adjustment to increase retained earnings and deferred tax assets               $ 39        
Income tax provision (benefit)                   (6,300)    
ASU 2017-07                        
Summary Of Significant Accounting Policies [Line Items]                        
Increase (decrease) in income from operations                   $ (5,000) $ (3,000)  
Retained Earnings                        
Summary Of Significant Accounting Policies [Line Items]                        
Cumulative effect adjustment to increase retained earnings and deferred tax assets $ 12,679               $ 12,679      
Retained Earnings | ASU 2014-09                        
Summary Of Significant Accounting Policies [Line Items]                        
Increase (decrease) in adoption of new accounting guidance amount                       $ 12,700
Retained Earnings | ASU 2016-01                        
Summary Of Significant Accounting Policies [Line Items]                        
Increase (decrease) in adoption of new accounting guidance amount                       3,100
Accumulated Other Comprehensive Income (Loss) | ASU 2016-01                        
Summary Of Significant Accounting Policies [Line Items]                        
Increase (decrease) in adoption of new accounting guidance amount                       $ (3,100)
[1] Revenues attributable to a country are based on location of customer site.
[2] Restructuring and other includes a $17.7 million fair value adjustment to increase the MiR acquisition contingent consideration, $0.8 million of employee severance charges, and $0.5 million acquisition related expenses and compensation, partially offset by a $7.4 million gain for the decrease in the fair value of the Universal Robots contingent consideration liability.
[3] Teradyne recorded pension and post retirement net actuarial (gains) losses of $(0.1) million, $0.3 million and $(3.5) million for the second, third and fourth quarter in 2018, respectively. See Note B: “Accounting Policies” for a discussion of Teradyne’s accounting policy.
[4] Restructuring and other includes $1.7 million of employee severance charges, $0.8 million of acquisition related expenses and compensation, partially offset by a $0.8 million gain for the decrease in the fair value of the Universal Robots contingent consideration liability.
[5] Restructuring and other includes a $5.0 million gain for the decrease in the fair value of the Universal Robots contingent consideration liability, partially offset by $3.9 million of employee severance charges and $0.8 million of acquisition related expenses and compensation.
[6] Restructuring and other includes a $3.5 million gain for the decrease in the fair value of the Universal Robots contingent consideration liability, partially offset by $2.5 million of acquisition related expenses and compensation and $2.4 million of employee severance charges.
[7] Restructuring and other includes a $6.0 million fair value adjustment to increase the Universal Robots acquisition contingent consideration, $1.8 million of employee severance charges, and $1.1 million of charges for impairment of fixed assets.
[8] Teradyne recorded pension and post retirement net actuarial gains of $2.8 million and $3.8 million for the second and fourth quarter in 2017, respectively. See Note B: “Accounting Policies” for a discussion of Teradyne’s accounting policy.
[9] Restructuring and other includes $5.1 million of property insurance recovery related to the Japan earthquake, a $0.4 million credit related to previously impaired lease termination of a Wireless Test facility in Sunnyvale, CA, and a $0.3 million credit for the decrease in the fair value of the Universal Robots contingent consideration liability, partially offset by $0.8 million of Japan earthquake related expenses and $0.6 million of employee severance charges.
[10] Restructuring and other includes a $1.5 million charge for a fair value adjustment to increase the Universal Robots acquisition contingent consideration, and $0.8 million of employee severance charges.
[11] Restructuring and other includes a $1.3 million charge for a lease impairment of a Wireless Test facility in Sunnyvale, CA, a $0.6 million fair value adjustment to increase the Universal Robots acquisition contingent consideration, and $0.6 million of employee severance charges.