XML 114 R35.htm IDEA: XBRL DOCUMENT v2.4.0.8

Business Segment, Geographic Area, Product and Significant Customer Information (Tables)

6 Months Ended

Jun. 30, 2013

Segment Reporting [Abstract]

Net Revenues by Reportable Segment

The following is net revenues by reportable segment:

		Three Months Ended June 30,								Six Months Ended June 30,
		2013				2012				2013				2012
Advanced Manufacturing Capital Equipment		$	124,876			$	134,601			$	230,205			$	277,824
Analytical Solutions Group			13,508				16,727				27,904				32,521
Europe Region Sales & Service Operations(1)			11,803				12,449				22,851				24,656
Asia Region Sales & Service Operations(1)			49,566				63,783				96,709				135,882
Corporate, Eliminations and Other			(42,825	)			(50,163	)			(79,096	)			(102,618	)
		$	156,928			$	177,397			$	298,573			$	368,265

(1) The Europe and Asia foreign sales and service operations do not represent total geographical Europe and Asia financial information. These sales and service operations mainly represent the sales from the resale and service of Advanced Manufacturing Capital Equipment and Analytical Solutions Group products in their respective regions. The Advanced Manufacturing Capital Equipment and Analytical Solutions Group segments both have sales in each region. Accordingly, total geographical sales include sales from multiple reportable segments.

Schedule of Gross Profit (Loss) by Reportable Segment

The following is gross profit by reportable segment:

		Three Months Ended June 30,								Six Months Ended June 30,
		2013				2012				2013				2012
Advanced Manufacturing Capital Equipment		$	43,660			$	48,858			$	78,496			$	106,695
Analytical Solutions Group			7,033				8,284				14,481				16,384
Europe Region Sales & Service Operations(1)			3,387				3,742				6,578				7,745
Asia Region Sales & Service Operations(1)			10,954				11,851				19,786				19,113
Corporate, Eliminations and Other			(3,076	)			3,781				(2,681	)			10,370
		$	61,958			$	76,516			$	116,660			$	160,307

(1) The Europe and Asia foreign sales and service operations do not represent total geographical Europe and Asia financial information. These sales and service operations mainly represent the sales from the resale and service of Advanced Manufacturing Capital Equipment and Analytical Solutions Group products in their respective regions. The Advanced Manufacturing Capital Equipment and Analytical Solutions Group segments both have sales in each region. Accordingly, total geographical sales include sales from multiple reportable segments.

Schedule of Capital Expenditures, Depreciation and Amortization Expense and Segment Assets by Reportable Segment

The following is capital expenditures by reportable segment for the three and six months ended June 30, 2013 and 2012:

		Product Groups								Foreign Sales & Service Operations
		Advanced Manufacturing Capital Equipment				Analytical Solutions Group				Europe				Asia				Corporate, Eliminations and Other				Total
Three Months Ended June 30, 2013:
Capital expenditures		$	2,094			$	29			$	98			$	133			$	650			$	3,004
Six Months Ended June 30, 2013:
Capital expenditures		$	4,706			$	140			$	113			$	196			$	1,205			$	6,360

		Product Groups								Foreign Sales & Service Operations
		Advanced Manufacturing Capital Equipment				Analytical Solutions Group				Europe				Asia				Corporate, Eliminations and Other				Total
Three Months Ended June 30, 2012:
Capital expenditures		$	1,464			$	300			$	29			$	124			$	1,528			$	3,445
Six Months Ended June 30, 2012:
Capital expenditures		$	4,639			$	415			$	74			$	417			$	2,467			$	8,012

The following is depreciation and amortization by reportable segment for the three and six months ended June 30, 2013 and 2012:

		Product Groups								Foreign Sales & Service Operations
		Advanced Manufacturing Capital Equipment				Analytical Solutions Group				Europe				Asia				Corporate, Eliminations and Other				Total
Three Months Ended June 30, 2013:
Depreciation and amortization		$	3,071			$	307			$	81			$	288			$	631			$	4,378
Six Months Ended June 30, 2013:
Depreciation and amortization		$	5,958			$	604			$	174			$	582			$	1,152			$	8,470

		Product Groups								Foreign Sales & Service Operations
		Advanced Manufacturing Capital Equipment				Analytical Solutions Group				Europe				Asia				Corporate, Eliminations and Other				Total
Three Months Ended June 30, 2012:
Depreciation and amortization		$	2,263			$	236			$	103			$	423			$	389			$	3,414
Six Months Ended June 30, 2012:
Depreciation and amortization		$	4,388			$	467			$	203			$	793			$	706			$	6,557

The following is segment assets by reportable segment:

		Product Groups								Foreign Sales & Service Operations
		Advanced Manufacturing Capital Equipment				Analytical Solutions Group				Europe				Asia				Corporate, Eliminations and Other				Total
June 30, 2013:
Segment assets:
Accounts receivable (1)		$	13,151			$	4,004			$	6,741			$	36,644			$	35,231			$	95,771
Inventory			111,253				4,090				3,614				26,217				(8,168	)			137,006
Total segment assets		$	124,404			$	8,094			$	10,355			$	62,861			$	27,063			$	232,777

		Product Groups								Foreign Sales & Service Operations
		Advanced Manufacturing Capital Equipment				Analytical Solutions Group				Europe				Asia				Corporate, Eliminations and Other				Total
December 31, 2012:
Segment assets:
Accounts receivable (1)		$	9,644			$	5,889			$	5,813			$	32,088			$	28,626			$	82,060
Inventory			108,397				3,841				3,691				29,534				(10,824	)			134,639
Total segment assets		$	118,041			$	9,730			$	9,504			$	61,622			$	17,802			$	216,699

(1) A significant portion of segment receivables are facilitated at the Company’s shared services center at the Corporate location.

Reconciliation of Segment Assets to Consolidated Total Assets

A reconciliation of segment assets to consolidated total assets is as follows:

		June 30, 2013				December 31, 2012
Total segment assets		$	232,777			$	216,699
Cash and cash equivalents and investments			598,227				627,399
Other current assets			46,472				36,242
Property, plant and equipment, net			78,875				80,516
Goodwill and intangible assets, net			162,535				162,294
Other assets			11,461				11,692
Consolidated total assets		$	1,130,347			$	1,134,842

Worldwide Net Revenue for Each Group of Products

Worldwide net revenue for each group of products is as follows:

		Three Months Ended June 30,								Six Months Ended June 30,
		2013				2012				2013				2012
Instruments and Control Products		$	65,638			$	71,589			$	124,114			$	147,888
Power and Reactive Gas Products			57,760				70,267				109,823				147,833
Vacuum Products			19,242				17,695				35,490				37,723
Analytical Solutions Group Products			14,288				17,846				29,146				34,821
		$	156,928			$	177,397			$	298,573			$	368,265

Company Long-Lived Assets in Different Geographic Regions

Transfers between geographic areas are at negotiated transfer prices and have been eliminated from consolidated net revenues.

		Three Months Ended June  30,								Six Months Ended June  30,
		2013				2012				2013				2012
Net revenues:
United States		$	86,851			$	91,075			$	161,418			$	186,179
Korea			16,507				18,625				30,106				39,181
Japan			12,589				19,419				26,418				52,852
Europe			18,722				22,474				37,525				44,459
Asia (excluding Korea and Japan)			22,259				25,804				43,106				45,594
		$	156,928			$	177,397			$	298,573			$	368,265

		June 30, 2013				December 31, 2012
Long-lived assets:(1)
United States		$	62,404			$	62,203
Europe			5,086				5,844
Asia			13,232				14,664
		$	80,722			$	82,711

(1) Long-lived assets include property, plant and equipment, net and certain other long-term assets.

Customers With Net Revenues Greater Than 10% of Total Net Revenues

The Company had two customers with net revenues greater than 10% of total net revenues in the periods shown as follows:

		Three Months Ended June  30,								Six Months Ended June  30,
		2013				2012				2013				2012
Customer A			18.8	%			14.9	%			16.8	%			14.7	%
Customer B			11.9	%			11.3	%			10.8	%			11.0	%

X

- Definition

Schedule of capital expenditure depreciation and amortization and assets reportable segments.

+ References

No definition available.

+ Details

Name:	mksi_ScheduleOfCapitalExpenditureDepreciationAndAmortizationAndAssetsReportableSegmentsTableTextBlock
Namespace Prefix:	mksi_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total assets from reportable segments to the entity's consolidated assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 31

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Name:	us-gaap_ReconciliationOfAssetsFromSegmentToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of all significant reconciling items in the reconciliation of total revenues from reportable segments to the entity's consolidated revenues.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 31

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-Subparagraph (a)

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Name:	us-gaap_ReconciliationOfRevenueFromSegmentsToConsolidatedTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of entity-wide revenues from external customers for each product or service or each group of similar products or services if the information is not provided as part of the reportable operating segment information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 40

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

+ Details

Name:	us-gaap_ScheduleOfEntityWideInformationRevenueFromExternalCustomersByProductsAndServicesTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the extent of the entity's reliance on its major customers, if revenues from transactions with a single external customer amount to 10 percent or more of entity revenues, including the disclosure of that fact, the total amount of revenues from each such customer, and the identity of the reportable segment or segments reporting the revenues. The entity need not disclose the identity of a major customer or the amount of revenues that each segment reports from that customer. For these purposes, a group of companies known to the entity to be under common control is considered a single customer, and the federal government, a state government, a local government such as a county or municipality, or a foreign government is each considered a single customer.

+ References

No definition available.

+ Details

Name:	us-gaap_ScheduleOfRevenueByMajorCustomersByReportingSegmentsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of information concerning material long-lived assets (excluding financial instruments, customer relationships with financial institutions, mortgage and other servicing rights, deferred policy acquisition costs, and deferred taxes assets) located in identified geographic areas and/or the amount of revenue from external customers attributed to that country from which revenue is material. An entity may also provide subtotals of geographic information about groups of countries.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 225

-SubTopic 10

-Section S99

-Paragraph 2

-Subparagraph (SX 210.5-03.1)

-URI http://asc.fasb.org/extlink&oid=26872669&loc=d3e20235-122688



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher SEC

-Name Regulation S-X (SX)

-Number 210

-Section 03

-Paragraph 1

-Article 5



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 41

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

+ Details

Name:	us-gaap_ScheduleOfRevenuesFromExternalCustomersAndLongLivedAssetsByGeographicalAreasTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 21

-Subparagraph (b)

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8721-108599



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 25

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8813-108599



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 350

-SubTopic 20

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=14024403&loc=d3e13816-109267



Reference 4: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 30

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599



Reference 5: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 280

-SubTopic 10

-Section 50

-Paragraph 22

-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8736-108599

+ Details

Name:	us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_SegmentReportingAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration