XML 101 R48.htm IDEA: XBRL DOCUMENT
v3.19.3

Summary of Significant Accounting Policies - Additional Information (Detail) shares in Thousands | 3 Months Ended | 9 Months Ended |  |
--- | --- | --- | --- | ---
Sep. 28, 2019 USD ($) shares | Mar. 30, 2019 USD ($) | Sep. 29, 2018 USD ($) shares | Sep. 28, 2019 USD ($) segment shares | Sep. 29, 2018 USD ($) shares | Dec. 30, 2018 USD ($) | Dec. 29, 2018 USD ($)
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Short-term investments | $ 120,000,000 |  |  | $ 120,000,000 |  |  | $ 0
Impairment of goodwill, intangible assets and other long-lived assets |  |  |  | $ 0 | $ 0 |  |
Number of Sources of Product Revenue | segment |  |  |  | 4 |  |  |
Number of days royalty revenue is adjusted subsequent to quarter end |  |  |  | 60 days |  |  |
Royalty | $ 0.0 |  | $ 8,100,000 | $ 700,000 | $ 25,300,000 |  |
Options to purchase of shares of common stock | shares | 400 |  | 600 | 300 | 1,100 |  |
Cumulative Effect on Retained Earnings, Net of Tax, ROU Assets and Lease Liabilities |  |  |  |  |  | $ 22,500,000 |
Cumulative Effect on Retained Earnings, Net of Tax, Lease Receivable |  |  |  |  |  | 62,000,000.0 |
Cumulative Effect on Retained Earnings, Net of Tax, Leased Equipment |  |  |  |  |  | 103,500,000 |
Cumulative Effect on Retained Earnings, Net of Tax, Deferred Tax Assets |  |  |  |  |  | 8,600,000 |
Cumulative Effect on Retained Earnings, Net of Tax, Deferred Tax Deferred Revenue and Contract-Related Liabilities |  |  |  |  |  | 9,100,000 |
Cumulative Effect on Retained Earnings, Net of Tax, Other Current Liabilities |  |  |  |  |  | $ 3,000,000.0 |
Patents |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Finite-Lived Intangible Assets, Cost Incurred to Renew or Extend |  |  |  | $ 1,000,000.0 | $ 300,000 |  |
Weighted average number of years until the next renewal |  |  |  | 1 year |  |  |
Trademarks |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Weighted average number of years until the next renewal |  |  |  | 5 years |  |  |
Buildings |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 39 years |  |  |
Demonstration units |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 3 years |  |  |
Tooling |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 3 years |  |  |
Vehicles |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 5 years |  |  |
Restricted Stock Units (RSUs) |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares |  |  |  | 99 |  |  |
Restricted Stock Units (RSUs) | Chief Executive Officer |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period | shares |  |  |  | 2,700 | 2,700 |  |
Accounting Standards Update 2016-02 |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Cumulative Effect on Retained Earnings, Tax, Adoption of ASU 2016-02 |  | $ (26,795,000) |  |  |  |  |
Minimum |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Maturity of Time Deposits |  |  |  | 4 months |  |  |
Revenue, remaining performance obligation, expected timing of satisfaction, period | 3 years |  |  | 3 years |  |  |
Warranty period for defects in material and workmanship |  |  |  | 6 months |  |  |
Minimum | Aircraft and components |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 10 years |  |  |
Minimum | Building improvements |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 7 years |  |  |
Minimum | Computer equipment |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 2 years |  |  |
Minimum | Furniture and office equipment |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 2 years |  |  |
Minimum | Machinery and equipment |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 5 years |  |  |
Maximum |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Maturity of Time Deposits |  |  |  | 12 months |  |  |
Revenue, remaining performance obligation, expected timing of satisfaction, period | 6 years |  |  | 6 years |  |  |
Warranty period for defects in material and workmanship |  |  |  | 48 months |  |  |
Maximum | Aircraft and components |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 20 years |  |  |
Maximum | Building improvements |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 15 years |  |  |
Maximum | Computer equipment |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 6 years |  |  |
Maximum | Furniture and office equipment |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 6 years |  |  |
Maximum | Machinery and equipment |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Property, Plant and Equipment, Useful Life |  |  |  | 10 years |  |  |
Retained Earnings | Accounting Standards Update 2016-02 |  |  |  |  |  |  |
Summary Of Significant Accounting Policies [Line Items] |  |  |  |  |  |  |
Cumulative Effect on Retained Earnings, Tax, Adoption of ASU 2016-02 |  | $ (26,795,000) |  |  |  |  |

X
- Definition Cumulative Effect on Retained Earnings, Net of Tax, Deferred Tax Assets + References No definition available. + Details
Name: | masi_CumulativeEffectonRetainedEarningsNetofTaxDeferredTaxAssets
Namespace Prefix: | masi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Cumulative Effect on Retained Earnings, Net of Tax, Deferred Tax Deferred Revenue and Contract-Related Liabilities + References No definition available. + Details
Name: | masi_CumulativeEffectonRetainedEarningsNetofTaxDeferredTaxDeferredRevenueandContractRelatedLiabilities
Namespace Prefix: | masi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Cumulative Effect on Retained Earnings, Net of Tax, Lease Receivable + References No definition available. + Details
Name: | masi_CumulativeEffectonRetainedEarningsNetofTaxLeaseReceivable
Namespace Prefix: | masi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Cumulative Effect on Retained Earnings, Net of Tax, Leased Equipment + References No definition available. + Details
Name: | masi_CumulativeEffectonRetainedEarningsNetofTaxLeasedEquipment
Namespace Prefix: | masi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Cumulative Effect on Retained Earnings, Net of Tax, Other Current Liabilities + References No definition available. + Details
Name: | masi_CumulativeEffectonRetainedEarningsNetofTaxOtherCurrentLiabilities
Namespace Prefix: | masi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Cumulative Effect on Retained Earnings, Net of Tax, ROU Assets and Lease Liabilities + References No definition available. + Details
Name: | masi_CumulativeEffectonRetainedEarningsNetofTaxROUAssetsandLeaseLiabilities
Namespace Prefix: | masi_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Number of Sources of Product Revenue + References No definition available. + Details
Name: | masi_NumberofSourcesofProductRevenue
Namespace Prefix: | masi_
Data Type: | xbrli:integerItemType
Balance Type: | na
Period Type: | duration

X
- Definition Royalty revenue earned during the period from a third party resulting from a settlement agreement. + References No definition available. + Details
Name: | masi_Royalty
Namespace Prefix: | masi_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Royalty Revenue, Number of Days Royalty Revenue is Adjusted Subsequent to Quarter End + References No definition available. + Details
Name: | masi_RoyaltyRevenueNumberofDaysRoyaltyRevenueisAdjustedSubsequenttoQuarterEnd
Namespace Prefix: | masi_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Summary Of Significant Accounting Policies [Line Items] + References No definition available. + Details
Name: | masi_SummaryOfSignificantAccountingPoliciesLineItems
Namespace Prefix: | masi_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Warranty period for defects in material and workmanship. + References No definition available. + Details
Name: | masi_WarrantyPeriodForDefectsInMaterialAndWorkmanship
Namespace Prefix: | masi_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
Name: | us-gaap_AntidilutiveSecuritiesExcludedFromComputationOfEarningsPerShareAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the related income tax effect of a cumulative effect on retained earnings. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22663-107794 + Details
Name: | us-gaap_CumulativeEffectOnRetainedEarningsTax1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Weighted average period before the next renewal or extension (both explicit and implicit) for intangible assets that have been renewed or extended, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (d)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetWeightedAveragePeriodBeforeNextRenewalOrExtension
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of capitalized costs incurred in the period to renew or extend the term of a recognized finite-lived (amortizing and amortizable) intangible asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (d)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
Name: | us-gaap_FiniteLivedIntangibleAssetsCostIncurredToRenewOrExtend
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Total loss recognized during the period from the impairment of goodwill plus the loss recognized in the period resulting from the impairment of the carrying amount of intangible assets, other than goodwill. + References No definition available. + Details
Name: | us-gaap_GoodwillAndIntangibleAssetImpairment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Period of time between issuance and maturity of customer deposits, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher SEC -Name Industry Guide -Number 3 -Section V -Paragraph D-E + Details
Name: | us-gaap_MaturityOfTimeDeposits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Useful life of long lived, physical assets used in the normal conduct of business and not intended for resale, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days. Examples include, but not limited to, land, buildings, machinery and equipment, office equipment, furniture and fixtures, and computer equipment. + References No definition available. + Details
Name: | us-gaap_PropertyPlantAndEquipmentUsefulLife
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Period in which remaining performance obligation is expected to be recognized as revenue, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(1) -URI http://asc.fasb.org/extlink&oid=118956577&loc=SL49130556-203045 + Details
Name: | us-gaap_RevenueRemainingPerformanceObligationExpectedTimingOfSatisfactionPeriod1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | instant

X
- Definition The number of grants made during the period on other than stock (or unit) option plans (for example, phantom stock or unit plan, stock or unit appreciation rights plan, performance target plan). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(2)(iii)(1) -URI http://asc.fasb.org/extlink&oid=116856206&loc=d3e5070-113901 + Details
Name: | us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsGrantsInPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of investments including trading securities, available-for-sale securities, held-to-maturity securities, and short-term investments classified as other and current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(4)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(5)) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(g)) -URI http://asc.fasb.org/extlink&oid=119400593&loc=d3e572229-122910 Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
Name: | us-gaap_ShortTermInvestments
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_PatentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FiniteLivedIntangibleAssetsByMajorClassAxis=us-gaap_TrademarksMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_BuildingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=masi_DemonstrationUnitsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ToolsDiesAndMoldsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_VehiclesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AwardTypeAxis=us-gaap_RestrictedStockUnitsRSUMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_TitleOfIndividualAxis=srt_ChiefExecutiveOfficerMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_AdjustmentsForNewAccountingPronouncementsAxis=us-gaap_AccountingStandardsUpdate201602Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MinimumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_AirTransportationEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_LandBuildingsAndImprovementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_ComputerEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=masi_FurnitureandOfficeEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_MachineryAndEquipmentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | srt_RangeAxis=srt_MaximumMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_StatementEquityComponentsAxis=us-gaap_RetainedEarningsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |