XML 111 R35.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Accounting Policies (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2019
Deferred Revenue and Customer Advances | As of December 31, 2019 and 2018, deferred revenue and customer advances consisted of the following and are included in the short and long-term deferred revenue and customer advances:
|  | 2019 |  |  | 2018 |
|  | (in thousands) |
Maintenance , service and training |  | $ | 63,815 |  |  | $ | 58,362 |
Extended warranty |  |  | 30,677 |  |  |  | 27,422 |
Customer advances, undelivered elements and other |  |  | 56,358 |  |  |  | 24,677 |
Total deferred revenue and customer advances |  | $ | 150,850 |  |  | $ | 110,461 |
Other Accrued Liabilities | The balance below is included in other accrued liabilities:
|  | Amount |
|  | (in thousands) |
Balance at December 31, 2016 |  | $ | 7,203 |
Accruals for warranties issued during the period |  |  | 14,223 |
Accruals related to pre-existing warranties |  |  | (379 | )
Settlements made during the period |  |  | (12,847 | )
Balance at December 31, 2017 |  |  | 8,200 |
Acquisition |  |  | 41 |
Accruals for warranties issued during the period |  |  | 13,045 |
Accruals related to pre-existing warranties |  |  | 921 |
Settlements made during the period |  |  | (14,298 | )
Balance at December 31, 2018 |  |  | 7,909 |
Acquisition |  |  | 14 |
Accruals for warranties issued during the period |  |  | 14,106 |
Accruals related to pre-existing warranties |  |  | 4,026 |
Settlements made during the period |  |  | (17,059 | )
Balance at December 31, 2019 |  | $ | 8,996 |
Extended Product Warranty of 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, 2016 |  | $ | 28,200 |
Deferral of new extended warranty revenue |  |  | 20,513 |
Recognition of extended warranty deferred revenue |  |  | (24,275 | )
Balance at December 31, 2017 |  |  | 24,438 |
Deferral of new extended warranty revenue |  |  | 23,753 |
Recognition of extended warranty deferred revenue |  |  | (20,769 | )
Balance at December 31, 2018 |  |  | 27,422 |
Deferral of new extended warranty revenue |  |  | 23,271 |
Recognition of extended warranty deferred revenue |  |  | (20,016 | )
Balance at December 31, 2019 |  | $ | 30,677 |
Schedule of Prepayments and Other Current Assets | Prepayments consist of the following and are included in prepayments and other current assets on the balance sheet:
|  | 2019 |  |  | 2018 |
|  | (in thousands) |
Contract manufacturer and supplier prepayments |  | $ | 143,392 |  |  | $ | 131,642 |
Prepaid taxes |  |  | 8,046 |  |  |  | 9,646 |
Prepaid maintenance and other services |  |  | 8,503 |  |  |  | 8,487 |
Other prepayments |  |  | 16,753 |  |  |  | 12,744 |
Total prepayments |  | $ | 176,694 |  |  | $ | 162,519 |
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 , equipment and software |  |  | 3 to 5 years |

X
- Definition Prepaid Expense And Other Assets Table [Text Block] + References No definition available. + Details
Name: | ter_PrepaidExpenseAndOtherAssetsTableTextBlock
Namespace Prefix: | ter_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of deferred revenue and customer advances. + References No definition available. + Details
Name: | ter_ScheduleOfDeferredRevenueAndCustomerAdvancesTableTextBlock
Namespace Prefix: | ter_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of extended product warranty liability. + References No definition available. + Details
Name: | ter_ScheduleOfExtendedProductWarrantyLiabilityTableTextBlock
Namespace Prefix: | ter_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -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 2: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
Name: | us-gaap_PropertyPlantAndEquipmentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68068213&loc=d3e12565-110249 + Details
Name: | us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration