XML 42 R30.htm IDEA: XBRL DOCUMENT v3.2.0.727

Acquisitions (Tables)

6 Months Ended

Jun. 30, 2015

Precisive, LLC [Member]

Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair value of the assets acquired and liabilities assumed at the date of acquisition:

Current assets		$	693
Non-current assets			18
Intangible assets			5,110
Goodwill			7,042
Total assets acquired			12,863
Total current liabilities assumed			(343	)
Fair value of assets acquired and liabilities assumed			12,520
Less cash acquired			(435	)
Total purchase price, net of cash acquired		$	12,085

Allocation of Acquired Intangible Assets and Related Estimates of Useful Lives

The entire purchase price is deductible for tax purposes. The following table reflects the allocation of the acquired intangible assets and related estimates of useful lives. These acquired intangibles will be amortized on a straight-line basis, which approximates the pattern of use.

Order backlog		$	50			18 months
Customer relationships			1,430			8 years
Exclusive patent license			2,600			10 years
Trade names			210			10 years
Current developed technology			820			10 years
		$	5,110

Granville-Phillips [Member]

Summary of Estimated Fair Value of Assets Acquired and Liabilities Assumed

The following table summarizes the estimated fair value of the assets acquired and liabilities assumed at the date of acquisition:

Inventory		$	5,198
Property and equipment			299
Other assets			191
Intangible assets			38,850
Goodwill			42,587
Warranty liability			(175	)
Total purchase price		$	86,950

Allocation of Acquired Intangible Assets and Related Estimates of Useful Lives

The following table reflects the allocation of the acquired intangible assets and related estimates of useful lives. These acquired intangibles will be amortized on a straight-line basis.

Customer relationships		$	21,250			7 years
Trademark and trade names			1,900			12 years
Developed technology			15,700			9-12 years
		$	38,850

X

- Definition

Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 350



-SubTopic 30



-Section 50



-Paragraph 1



-Subparagraph (a)



-URI http://asc.fasb.org/extlink&oid=26713463&loc=d3e16265-109275

+ Details

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

X

- Definition

Tabular disclosure of the amounts recognized as of the acquisition date for each major class of assets acquired and liabilities assumed. May include but not limited to the following: (a) acquired receivables; (b) contingencies recognized at the acquisition date; and (c) the fair value of noncontrolling interests in the acquiree.

+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 805



-SubTopic 20



-Section 50



-Paragraph 1



-URI http://asc.fasb.org/extlink&oid=56956791&loc=d3e4845-128472

+ Details

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

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=mksi_PrecisiveLlcMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_BusinessAcquisitionAxis=mksi_GranvillePhillipsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: