XML 41 R30.htm IDEA: XBRL DOCUMENT
v3.25.3

Significant Accounting Policies (Policies) | 9 Months Ended
--- | ---
Sep. 30, 2025
Significant Accounting Policies |
Cash, Cash Equivalents, Short-term Investments, and Long-term Investments | ​ Cash, Cash Equivalents, Short-term Investments, and Long-term Investments ​ Cash and cash equivalents consist of cash on hand and highly liquid investments with original maturities of 90 days or less. Cash equivalents consist primarily of money market funds, U.S. government and agency securities and deposit accounts. Cash equivalents are carried on the balance sheet at fair market value. Short-term investments are highly liquid investments, primarily consisting of U.S. government and agency securities, with original maturities of greater than 90 days but less than one year from date of purchase. Long-term investments consist of U.S. government and agency securities with original maturities greater than one year from the date of purchase. Beginning as of March 31, 2025, both our short-term and long-term investments are classified as available-for-sale as a result of the below noted sale of securities. In prior periods, our short-term investments were classified as held-to-maturity. We classify our long-term investments as non-current based on the security’s contractual maturity. We evaluate if any declines in fair value below amortized cost are caused by expected credit losses, as well as our ability and intent to hold the investment until a forecasted recovery occurs. Any unrealized gains and losses are included in accumulated other comprehensive loss in the Consolidated Statement of Stockholders’ Equity. Income related to these securities is recorded in interest income in the Consolidated Statements of Operations. As of September 30, 2025, the amortized cost and fair value of the available-for-sale short-term investments was $262.0 million and $262.1 million, respectively. As of September 30, 2025, the amortized cost and fair value of the long-term investments was $143.0 million and $143.2 million, respectively. As of September 30, 2025, we had no allowances for credit loss on our investments. ​ In February 2025, we sold securities classified as held-to-maturity with a total net carrying value of $199.5 million. The majority of the proceeds were reinvested back into short-term investments during the three months ended March 31, 2025. Due to this sale, the remaining held-to-maturity securities were reclassified as available-for-sale, resulting in a remeasurement increase in short-term investments for balance sheet presentation purposes with a corresponding adjustment to accumulated other comprehensive loss of $81.0 thousand as of March 31, 2025.

X
- Definition Disclosure of accounting policy for cash and cash equivalents short term investments and long term investments, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value. + References No definition available. + Details
Name: | acls_CashAndCashEquivalentsShortTermInvestmentsAndLongTermInvestmentsPolicyPolicyTextBlock
Namespace Prefix: | acls_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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