XML 32 R9.htm IDEA: XBRL DOCUMENT
v3.10.0.1

Basis of Presentation | 12 Months Ended
--- | ---
Dec. 31, 2018
Organization, Consolidation and Presentation of Financial Statements [Abstract] |
Basis of Presentation |
2) | Basis of Presentation
The consolidated financial statements include the accounts of MKS Instruments, Inc. and its wholly owned subsidiaries. All intercompany accounts and transactions have been eliminated in consolidation. The consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”). The preparation of these financial statements requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. On an on-going basis, management evaluates its estimates and judgments, including those related to revenue recognition and allowance for doubtful accounts, inventory valuation, warranty costs, stock-based compensation, intangible assets, goodwill, other long-lived assets, in process research and development and other acquisition expenses and income taxes. Management bases its estimates and judgments on historical experience and on various other factors that are believed to be reasonable under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions. Reclassification of certain line items in prior period financial statements The Company has historically recorded the revenue and related cost of revenue for the sale of its spare parts within Products in its Statements of Operations for the Vacuum & Analysis segment. The Company has now determined that these items are better presented within revenue and related cost of revenue within Services for the Vacuum & Analysis segment in its Statements of Operations to align with the current manner in which the Company operates it service business, and has elected to reclassify these amounts in previously issued financial statements as shown below. This change in presentation has no impact on total revenue or total cost of revenue.
|  | Twelve Months Ended December 31, 2017 |
|  | As previously reported |  |  | Adjustment |  |  | As revised |
Net revenues: |  |  |  |  |  |  |  |  |  |  |  |
Products |  | $ | 1,723,433 |  |  | $ | (22,132 | ) |  | $ | 1,701,301 |
Services |  |  | 192,544 |  |  |  | 22,132 |  |  |  | 214,676 |
Total net revenues |  |  | 1,915,977 |  |  |  | — |  |  |  | 1,915,977 |
Cost of revenues: |  |  |  |  |  |  |  |  |  |  |  |
Cost of products |  |  | 901,546 |  |  |  | 4,823 |  |  |  | 906,369 |
Cost of services |  |  | 122,980 |  |  |  | (4,823 | ) |  |  | 118,157 |
Total cost of revenues |  | $ | 1,024,526 |  |  | $ | — |  |  | $ | 1,024,526 |
|  | Twelve Months Ended December 31, 2016 |
|  | As previously reported |  |  | Adjustment |  |  | As revised |
Net revenues: |  |  |  |  |  |  |  |  |  |  |  |
Products |  | $ | 1,134,013 |  |  | $ | (15,434 | ) |  | $ | 1,118,579 |
Services |  |  | 161,329 |  |  |  | 15,434 |  |  |  | 176,763 |
Total net revenues |  |  | 1,295,342 |  |  |  | — |  |  |  | 1,295,342 |
Cost of revenues: |  |  |  |  |  |  |  |  |  |  |  |
Cost of products |  |  | 627,850 |  |  |  | 2,358 |  |  |  | 630,208 |
Cost of services |  |  | 101,873 |  |  |  | (2,358 | ) |  |  | 99,515 |
Total cost of revenues |  | $ | 729,723 |  |  | $ | — |  |  | $ | 729,723 |

X
- References No definition available. + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for organization, consolidation and basis of presentation of financial statements disclosure. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -URI http://asc.fasb.org/topic&trid=2122149 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -URI http://asc.fasb.org/topic&trid=2197479 + Details
Name: | us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration