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Retirement Plans (Tables)

6 Months Ended

Jun. 28, 2020

Defined Benefit Pension Plans

Net Periodic Pension and Postretirement Benefit Costs

		For the Three Months Ended
		June 28, 2020								June 30, 2019
		United States				Foreign				United States				Foreign
		(in thousands)
Service cost		$	433			$	208			$	399			$	192
Interest cost			1,523				119				1,799				176
Expected return on plan assets			(1,232	)			(15	)			(1,510	)			(7	)
Net actuarial loss			180				—				252				—
Total net periodic pension cost		$	904			$	312			$	940			$	361

		For the Six Months Ended
		June 28, 2020								June 30, 2019
		United States				Foreign				United States				Foreign
		(in thousands)
Service cost		$	866			$	417			$	804			$	381
Interest cost			3,045				238				3,595				349
Expected return on plan assets			(2,464	)			(31	)			(3,021	)			(14	)
Net actuarial loss			180				—				252				—
Total net periodic pension cost		$	1,627			$	624			$	1,630			$	716

Postretirement Benefit Plans

Net Periodic Pension and Postretirement Benefit Costs

For the three and six months ended June 28, 2020 and June 30, 2019, Teradyne’s net periodic postretirement benefit cost was comprised of the following:

		For the Three Months Ended								For the Six Months Ended
		June 28, 2020				June 30, 2019				June 28, 2020				June 30, 2019
		(in thousands)
Service cost		$	17			$	11			$	28			$	20
Interest cost			58				88				120				173
Amortization of prior service credit			(2	)			(48	)			(4	)			(95	)
Net actuarial (gain) loss			(279	)			196				(279	)			196
Total net periodic postretirement benefit (credit) cost		$	(206	)		$	247			$	(135	)		$	294

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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://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-SubTopic 20
-Section 50
-Paragraph 1
-Subparagraph (h)
-URI http://asc.fasb.org/extlink&oid=118255775&loc=d3e1928-114920

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