XML 86 R52.htm IDEA: XBRL DOCUMENT
v3.19.3.a.u2

Accounting Policies - Additional Information (Detail) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended |  |  |  |
--- | --- | --- | --- | --- | --- | ---
Dec. 31, 2019 | Sep. 29, 2019 | [3] | Jun. 30, 2019 | [4] | Mar. 31, 2019 | [5] | Dec. 31, 2018 | Sep. 30, 2018 | [8] | Jul. 01, 2018 | [9] | Apr. 01, 2018 | [10] | Dec. 31, 2019 | Dec. 31, 2018 | Dec. 31, 2017 | Jan. 01, 2019 | Jan. 01, 2018 | Mar. 31, 2017 | Feb. 28, 2016
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |  |  |  |  |  |  |  |  |  |  | $ 5,000 | $ 3,800 | $ 3,600 |  |  |  |
Cumulative effect adjustment to increase retained earnings and deferred tax assets |  |  |  |  |  | $ 12,679 |  |  |  |  |  | 12,679 |  |  |  |  |
Income tax provision (benefit) | $ 23,811 | [1],[2] | $ 15,873 | $ 33,780 | $ (15,159) | (32,662) | [6],[7] | $ 20,863 | $ 18,975 | $ 8,846 | 58,304 | 16,022 | 266,720 |  |  |  |
Advertising costs |  |  |  |  |  |  |  |  |  |  | 16,600 | 15,400 | 9,100 |  |  |  |
Losses (gains) on foreign currency transactions |  |  |  |  |  |  |  |  |  |  | (1,600) | (2,500) | 2,900 |  |  |  |
Trade Accounts Receivable | 143,600 |  |  |  |  | 52,200 |  |  |  |  | 143,600 | 52,200 |  |  |  |  |
Lease right-of-use assets | 57,539 |  |  |  |  |  |  |  |  |  | 57,539 |  |  | $ 50,100 |  |  | $ 50,100
Operating Lease, Liability | $ 65,325 |  |  |  |  |  |  |  |  |  | 65,325 |  |  | $ 54,300 |  |  | $ 54,300
ASU 2016-09 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cumulative effect adjustment to increase retained earnings and deferred tax assets |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | $ 39,000 |
Income tax provision (benefit) |  |  |  |  |  |  |  |  |  |  | $ 4,900 | 7,600 | 6,300 |  |  |  |
ASU 2017-07 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Increase (decrease) in income from operations |  |  |  |  |  |  |  |  |  |  |  |  | $ (5,000) |  |  |  |
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 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] | Restructuring and other includes a $5.8 million gain for the decrease in the fair value adjustment to the MiR acquisition contingent consideration, partially offset by a $3.0 million fair value adjustment to increase the AutoGuide acquisition contingent consideration, $0.5 million of employee severance charges and $0.2 million of acquisition related expenses and compensation.
[2] | Teradyne recorded pension and post retirement net actuarial losses of $7.7 million for the fourth quarter in 2019. See Note B: “Accounting Policies” for a discussion of Teradyne’s accounting policy.
[3] | Restructuring and other includes a $7.8 million gain for the decrease in the fair value of MiR contingent consideration liability, partially offset by $0.8 million of employee severance charges and $0.5 million of acquisition related expenses and compensation.
[4] | Restructuring and other includes a $11.7 million gain for the decrease in the fair value of the MiR contingent consideration liability, partially offset by $0.8 million of employee severance charges and $0.5 million of acquisition related expenses and compensation.
[5] | Restructuring and other includes a $3.0 million fair value adjustment to increase the MiR acquisition contingent consideration, $1.3 million of acquisition related expenses and compensation and $0.8 million of employee severance charges.
[6] | 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.
[7] | Teradyne recorded pension and post retirement net actuarial gains of $3.5 million for the fourth quarter in 2018. See Note B: “Accounting Policies” for a discussion of Teradyne’s accounting policy.
[8] | 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.
[9] | 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.
[10] | 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.

X
- Definition Book value of internally manufactured test systems sold. + References No definition available. + Details
Name: | ter_BookValueOfInternallyManufacturedTestSystemsSold
Namespace Prefix: | ter_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Depreciation period over life to cost of revenues and selling and administrative expenses. + References No definition available. + Details
Name: | ter_DepreciationPeriodOverLifeToCostOfRevenuesAndSellingAndAdministrativeExpenses
Namespace Prefix: | ter_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Standard Product Warranty Period + References No definition available. + Details
Name: | ter_StandardProductWarrantyPeriod
Namespace Prefix: | ter_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary Of Significant Accounting Policies [Line Items] + References No definition available. + Details
Name: | ter_SummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | ter_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount, after allowance for credit loss, of accounts and financing receivable. Includes, but is not limited to, notes and loan receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(5)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=118952595&loc=d3e4428-111522 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(3)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_AccountsAndNotesReceivableNet
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount charged to advertising expense for the period, which are expenses incurred with the objective of increasing revenue for a specified brand, product or product line. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -SubTopic 35 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6420018&loc=d3e36677-107848 + Details
Name: | us-gaap_AdvertisingExpense
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount after tax of increase (decrease) to equity or (increase) decrease to net assets, resulting from the cumulative effect adjustment of a new accounting principle applied in the period of adoption. + References No definition available. + Details
Name: | us-gaap_CumulativeEffectOfNewAccountingPrincipleInPeriodOfAdoption
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before tax of foreign currency transaction unrealized gain (loss) recognized in the income statement. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=109240200&loc=d3e30690-110894 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=109240200&loc=d3e30700-110894 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=118932676&loc=d3e3602-108585 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450222&loc=d3e30840-110895 + Details
Name: | us-gaap_ForeignCurrencyTransactionGainLossUnrealized
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 280 -SubTopic 10 -Section 50 -Paragraph 22 -Subparagraph (h) -URI http://asc.fasb.org/extlink&oid=115929826&loc=d3e8736-108599 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 20 -Section 45 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=109238882&loc=d3e38679-109324 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of cumulative effect of the change in accounting principle or new accounting pronouncement on retained earnings or other components of equity or net assets in the statement of financial position as of the beginning of the earliest period presented. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(3) -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 + Details
Name: | us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleCumulativeEffectOfChangeOnEquityOrNetAssets1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of the effect of a change in accounting principle on operating profit or loss. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22583-107794 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22499-107794 + Details
Name: | us-gaap_NewAccountingPronouncementOrChangeInAccountingPrincipleEffectOfChangeOnOperatingResults
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Present value of lessee's discounted obligation for lease payments from operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of lessee's right to use underlying asset under operating lease. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 842 -SubTopic 20 -Section 45 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=77888419&loc=SL77918627-209977 + Details
Name: | us-gaap_OperatingLeaseRightOfUseAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201609Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201707Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201601Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_AccumulatedOtherComprehensiveIncomeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |