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Revenue from Contracts with Customers (Tables)

9 Months Ended

Sep. 30, 2023

Revenue from Contract with Customer [Abstract]

Schedule of Deferred Revenue and Customer Advances by Arrangement

A roll-forward of the Company’s deferred revenue and customer advances is as follows:

		Nine Months Ended
		September 30, 2023				September 30, 2022
Beginning balance, January 1(1)		$	96			$	40
Assumed deferred revenue and customer advances from the acquisition of Atotech Limited			—				36
Additions to deferred revenue and customer advances			122				149
Amount of deferred revenue and customer advances recognized in income			(136	)			(121	)
Ending balance, September 30(2)		$	82			$	104

(1)Beginning balance as of January 1, 2023 included $94 of current deferred revenue and customer advances and $2 of non-current deferred revenue. Beginning balance as of January 1, 2022 included $37 of current deferred revenue and customer advances, and $3 of non-current deferred revenue.

(2)Ending balance as of September 30, 2023 included $80 of current deferred revenue and customer advances and $2 of non-current deferred revenue. Ending balance as of September 30, 2022 included $103 of current deferred revenue and customer advances and $1 of non-current deferred revenue.

Summary of Revenue from Contracts with Customers

The following tables summarize revenue from contracts with customers in MKS’ three reportable segments: the Vacuum Solutions Division (“VSD”), the Photonics Solutions Division (“PSD”) and the Materials Solutions Division (“MSD”).

		Three Months Ended September 30, 2023
		VSD				PSD				MSD				Total
Net revenues:
Products		$	285			$	234			$	299			$	818
Services			60				42				12				114
Total net revenues		$	345			$	276			$	311			$	932

		Three Months Ended September 30, 2022
		VSD				PSD				MSD				Total
Net revenues:
Products		$	450			$	227			$	164			$	841
Services			60				40				13				113
Total net revenues		$	510			$	267			$	177			$	954

		Nine Months Ended September 30, 2023
		VSD				PSD				MSD				Total
Net revenues:
Products		$	902			$	640			$	874			$	2,416
Services			163				111				40				314
Total net revenues		$	1,065			$	751			$	914			$	2,730

		Nine Months Ended September 30, 2022
		VSD				PSD				MSD				Total
Net revenues:
Products		$	1,310			$	679			$	164			$	2,153
Services			181				114				13				308
Total net revenues		$	1,491			$	793			$	177			$	2,461

X

- Definition

Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 10
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-10

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X

- Definition

Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147479806/606-10-50-5

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- References

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