View Filing Data

Selling, general and administrative

141,447

194,508

509,712

650,846

Cost of revenues:

Cost of products

68,304

90,785

243,950

307,087

Cost of services

16,572

16,045

48,884

44,732

Total cost of revenues

84,876

106,830

292,834

351,819

Gross profit

56,571

87,678

216,878

299,027

Research and development

14,136

14,331

45,911

46,809

29,661

31,984

96,332

96,542

Litigation

5,316

Completed acquisition costs

851

1,258

Amortization of intangible assets

215

251

453

751

Income from operations

6,392

41,112

67,608

154,925

Interest income

299

284

760

869

Interest expense

Income before income taxes

6,659

41,384

68,276

155,777

Provision for income taxes

4,079

11,011

24,356

48,760

Net income

2,580

30,373

43,920

107,017

Other comprehensive income (loss):

Changes in value of financial instruments designated as cash flow hedges, net of tax (benefit) expense

^[1]

(417)

1,289

(297)

1,167

Foreign currency translation adjustments, net of tax of $0 for the three and nine months ended September 30, 2012 and 2011

6,007

(3,997)

1,955

1,330

Unrealized gain on investments, net of tax (benefit) expense

^[2]

118

Total comprehensive income

$ 8,240

$ 27,744

$ 45,581

$ 109,632

Net income per share:

Basic

$ 0.05

$ 0.58

$ 0.83

$ 2.06

Diluted

0.05

0.57

0.82

2.03

Cash dividends per common share

$ 0.16

$ 0.15

$ 0.46

$ 0.45

Weighted average common shares outstanding:

Basic

52,854

52,456

52,679

52,070

Diluted

53,290

52,992

53,240

52,761

[1]	Tax (benefit) expense was $(260) and $733 for the three months ended September 30, 2012 and 2011, respectively. Tax (benefit) expense was $(177) and $698 for the nine months ended September 30, 2012 and 2011, respectively.
[2]	Tax expense was $44 and $47 for the three months ended September 30, 2012 and 2011, respectively. Tax expense was $2 and $71 for the nine months ended September 30, 2012 and 2011, respectively.

Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Tax on foreign currency translation adjustments	$ 0	$ 0	$ 0	$ 0
Tax (benefit) expense on changes in value of financial instruments designated as cash flow hedges	(260)	733	(177)	698
Tax expense on unrealized (loss) gain on investments	$ 44	$ 47	$ 2	$ 71

Amount after tax, before reclassification adjustments, resulting from the process of expressing in the reporting currency of the reporting entity those amounts that are denominated or measured in a different currency, and from transactions whose terms are denominated in a currency other than the entity's functional currency.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 830
-SubTopic 30
-Section 45
-Paragraph 20
-URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 45
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 52
-Paragraph 13, 20, 31
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Net of tax amount of the income statement impact of the reclassification adjustment for unrealized gain (loss) realized upon the sale of available-for-sale securities.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 50
-Paragraph 9
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
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-Paragraph 11
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e637-108580

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 18, 19
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Net of tax amount of the income statement impact of the reclassification adjustment of accumulated gain (loss) from derivative instruments designated and qualifying as the effective portion of cash flow hedges realized in net income. Also includes reclassification adjustments of an entity's share of an equity investee's deferred hedging gain (loss) realized in net income.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Reclassification Adjustments
-URI http://asc.fasb.org/extlink&oid=6522872

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e689-108580

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 24
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 18, 19
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(3)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 31, 46
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Recently Issued Accounting Pronouncements

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Cash flows from operating activities:
Net income	$ 43,920	$ 107,017
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	10,197	9,641
Stock-based compensation	9,900	8,597
Provision for excess and obsolete inventory	12,596	10,924
Deferred income taxes	3,059	3,084
Excess tax benefits from stock-based compensation	(1,998)	(5,282)
Other	610	503
Changes in operating assets and liabilities:
Trade accounts receivable	33,992	13,511
Inventories	(893)	(14,856)
Income taxes	715	(3,295)
Other current assets	2,984	(9,816)
Accrued compensation and other liabilities	7,516	(1,422)
Accounts payable	(8,750)	(13,962)
Net cash provided by operating activities	113,848	104,644
Cash flows from investing activities:
Acquisition of business, net of cash acquired	(24,385)
Purchases of investments	(363,040)	(359,857)
Maturities and sales of investments	288,030	311,419
Purchases of property, plant and equipment	(11,040)	(9,691)
Other	(347)	(466)
Net cash used in investing activities	(110,782)	(58,595)
Cash flows from financing activities:
Proceeds from short-term borrowings	2,896	27,340
Payments on short-term borrowings	(4,956)	(26,094)
Repurchase of common stock	(7,026)	(475)
Net (payments) proceeds related to employee stock-based compensation	(830)	26,327
Dividend payments to common stockholders	(24,261)	(23,498)
Excess tax benefit from stock-based compensation	1,998	5,282
Net cash (used in) provided by financing activities	(32,179)	8,882
Effect of exchange rate changes on cash and cash equivalents	1,165	(1,296)
(Decrease) increase in cash and cash equivalents	(27,948)	53,635
Cash and cash equivalents at beginning of period	312,916	162,476
Cash and cash equivalents at end of period	$ 284,968	$ 216,111

Basis of Presentation

9 Months Ended

Sep. 30, 2012

Basis of Presentation

1)	Basis of Presentation

The terms “MKS” and the “Company” refer to MKS Instruments, Inc. and its subsidiaries. The interim financial data as of September 30, 2012 and for the three and nine months ended September 30, 2012 and 2011 are unaudited; however, in the opinion of MKS, the interim data includes all adjustments, consisting only of normal recurring adjustments, necessary for a fair statement of the results for the interim periods. The consolidated balance sheet presented as of December 31, 2011 has been derived from the audited consolidated financial statements as of that date. The unaudited consolidated financial statements presented herein have been prepared in accordance with the instructions to Form 10-Q and do not include all of the information and note disclosures required by United States generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements should be read in conjunction with the audited consolidated financial statements and notes thereto included in the MKS Annual Report on Form 10-K for the year ended December 31, 2011 filed with the Securities and Exchange Commission on February 24, 2012.

The preparation of these consolidated 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 consolidated 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, stock-based compensation, inventory, intangible assets, goodwill and other long-lived assets, acquisition expenses, income taxes and investments. 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.

For the three and nine month periods ended September 31, 2012, the Company reclassified completed acquisition costs as a separate line item in the consolidated statements of operations. These costs were previously included within the selling, general and administrative line item.

Recently Issued Accounting Pronouncements

9 Months Ended

Sep. 30, 2012

2)	Recently Issued Accounting Pronouncements

In September 2011, the Financial Accounting Standards Board (“FASB”) issued an Accounting Standards Update (“ASU”) which simplifies how companies test goodwill for impairment. Under these amendments, an entity has the option to first assess qualitative factors to determine whether the existence of events or circumstances leads to a determination that it is more likely than not that the fair value of a reporting unit is less than its carrying amount. If, after assessing the totality of events or circumstances, an entity determines it is more likely than not that the fair value of a reporting unit is less than its carrying amount, then performing the two-step impairment test is unnecessary. However, if an entity concludes otherwise, then it is required to perform the first step of the two-step impairment test by calculating the fair value of the reporting unit and comparing the fair value with the carrying amount of the reporting unit, as described in the goodwill accounting standard. The amendments were effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption was permitted. The Company adopted this new ASU in the fourth quarter of 2011. This new ASU did not have a material effect on the Company’s consolidated financial statements.

In June 2011, the FASB issued an ASU which eliminates the option to present the components of other comprehensive income as part of the statement of equity and requires an entity to present the total of comprehensive income, the components of net income, and the components of other comprehensive income either in a single continuous statement of comprehensive income or in two separate but consecutive statements. The amendments were effective retrospectively for fiscal years, and interim periods within those years, beginning after December 15, 2011. The ASU requires changes in presentation only. The Company adopted this new ASU in the first quarter of 2012, electing to present the components of other comprehensive income as one continuous statement. This new ASU did not have a material effect on the Company’s consolidated financial statements.

In May 2011, the FASB issued an ASU which applies to all reporting entities that are required or permitted to measure or disclose the fair value of an asset, a liability, or an instrument classified in a reporting entity’s shareholders’ equity in the financial statements. The amendments do not extend the use of fair value accounting, but provide guidance on how it should be applied where its use is already required or permitted by other standards within U.S. GAAP. The amendments change the wording used to describe many requirements in U.S. GAAP for measuring fair value and for disclosing information about fair value measurements. Additionally, the ASU clarifies the FASB’s intent about the application of existing fair value measurements. The amendments in this ASU are to be applied prospectively. For public entities, the amendments were effective during interim and annual periods beginning after December 15, 2011. The Company adopted the new ASU in the first quarter of 2012. This new ASU did not have a material effect on the Company’s consolidated financial statements.

The entire disclosure of changes in accounting principles, including adoption of new accounting pronouncements, that describes the new methods, amount and effects on financial statement line items.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Direct Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6510796

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6507316

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-Paragraph 3
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Indirect Effects of a Change in Accounting Principle
-URI http://asc.fasb.org/extlink&oid=6515603

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.10-01.(b)(6))
-URI http://asc.fasb.org/extlink&oid=6958853&loc=d3e46468-122699

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22580-107794

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Accounting Change
-URI http://asc.fasb.org/extlink&oid=6503790

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22499-107794

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Retrospective Application
-URI http://asc.fasb.org/extlink&oid=6523989

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 270
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6372559&loc=d3e765-108305

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 01
-Paragraph b
-Subparagraph 6
-Article 10

Investments

9 Months Ended

Sep. 30, 2012

Investments

3)	Investments

The fair value of short-term investments with maturities or estimated lives of less than one year consists of the following:


	September 30, 2012		December 31, 2011
Available-for-sale investments:
Time deposits	$	3,138	$	37
Bankers’ acceptance drafts		5,356		962
U.S. treasury obligations		13,061		29,404
U.S. agency obligations		276,328		221,565

	$	297,883	$	251,968

Trading investments:
Mutual funds		783		635

	$	298,666	$	252,603

The fair value of long-term available-for-sale investments with maturities of more than one year consists of the following:


	September 30, 2012		December 31, 2011
Time deposits	$	369	$	—
U.S. agency obligations		39,693		7,873

	$	40,062	$	7,873

The following tables show the gross unrealized gains and (losses) aggregated by investment category for short-term and long-term available-for-sale investments:


As of September 30, 2012:	Cost		Gross Unrealized Gains		Gross Unrealized (Losses)			Estimated Fair Value
Short-term investments:
Time deposits	$	3,138	$	—	$	—		$	3,138
Bankers’ acceptance drafts		5,356		—		—			5,356
U.S. treasury obligations		13,054		7		—			13,061
U.S. agency obligations		276,487		45		(204	)		276,328

	$	298,035	$	52	$	(204	)	$	297,883

Long-term investments:
Time deposits	$	369	$	—	$	—		$	369
U.S. agency obligations		39,740		1		(48	)		39,693

	$	40,109	$	1	$	(48	)	$	40,062


As of December 31, 2011:	Cost		Gross Unrealized Gains		Gross Unrealized (Losses)			Estimated Fair Value
Short-term investments:
Time deposits	$	37	$	—	$	—		$	37
Bankers’ acceptance drafts		962		—		—			962
U.S. treasury obligations		29,393		11		—			29,404
U.S. agency obligations		221,516		56		(7	)		221,565

	$	251,908	$	67	$	(7	)	$	251,968

Long-term investments:
U.S. agency obligations	$	7,876	$	—	$	(3	)	$	7,873

Interest income is accrued as earned. Dividend income is recognized as income on the date the stock trades “ex-dividend.” The cost of marketable securities sold is determined by the specific identification method. Realized gains or losses are reflected in income and were not material for the three and nine months ended September 30, 2012 and 2011, respectively.

The unrealized gains and losses for trading investments were immaterial for the three and nine months ended September 30, 2012 and 2011.

The entire disclosure for investments in certain debt and equity securities.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-Glossary Debt Security
-URI http://asc.fasb.org/extlink&oid=6509901

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 320
-Glossary Equity Security
-URI http://asc.fasb.org/extlink&oid=6511694

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
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-Name Accounting Standards Codification
-Topic 942
-SubTopic 320
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563

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-Name Accounting Standards Codification
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-URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27405-111563

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 3, 19, 20, 21, 22, 137
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Fair Value Measurements

9 Months Ended

Sep. 30, 2012

Fair Value Measurements

4)	Fair Value Measurements

In accordance with the provisions of fair value accounting, a fair value measurement assumes that the transaction to sell an asset or transfer a liability occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market for the asset or liability and defines fair value based upon an exit price model.

The fair value measurement guidance establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The guidance describes three levels of inputs that may be used to measure fair value:


Level 1		Quoted prices in active markets for identical assets or liabilities as of the reporting date. Active markets are those in which transactions for the asset or liability occur in sufficient frequency and volume to provide pricing information on an ongoing basis.

Level 2		Observable inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities; quoted prices in markets that are not active; or other inputs that are observable or can be corroborated by observable market data for substantially the full term of the assets or liabilities. Level 2 assets and liabilities include debt securities with quoted prices that are traded less frequently than exchange-traded instruments or securities or derivative contracts that are valued using a pricing model with inputs that are observable in the market or can be derived principally from or corroborated by observable market data.

Level 3		Unobservable inputs that are supported by little or no market activity and that are significant to the fair value of the assets or liabilities. Level 3 assets and liabilities include financial instruments whose value is determined using pricing models, discounted cash flow methodologies, or similar techniques, as well as instruments for which the determination of fair value requires significant management judgment or estimation.

In certain cases, the inputs used to measure fair value may fall into different levels of the fair value hierarchy. In such cases, the Company categorizes such assets and liabilities based on the lowest level input that is significant to the fair value measurement in its entirety. The Company’s assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and considers factors specific to the asset.

Assets and liabilities of the Company are measured at fair value on a recurring basis as of September 30, 2012 and are summarized as follows:


			Fair Value Measurements at Reporting Date Using
Description	Total September 30, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents:
Money market funds	$	70,901	$	70,901	$	—	$	—
Bankers’ acceptance drafts		63		—		63		—
Trading securities:
Mutual funds		783		783		—		—
Available-for-sale securities:
Bankers’ acceptance drafts		5,356		—		5,356		—
U.S. treasury obligations		13,061		—		13,061		—
U.S. agency obligations		316,021		284,373		31,648		—
Derivatives – currency forward contracts		145		—		145		—

Total assets	$	406,330	$	356,057	$	50,273	$	—

Liabilities:
Derivatives – currency forward contracts	$	1,207	$	—	$	1,207	$	—


Reported as follows:
Assets:
Cash and cash equivalents₍₁₎	$	70,964	$	70,901	$	63	$	—
Short-term investments₍₂₎		295,528		245,463		50,065		—
Other current assets		145		—		145		—

Total current assets	$	366,637	$	316,364	$	50,273	$	—

Long-term investments₍₃₎	$	39,693	$	39,693	$	—	$	—

Liabilities:
Other current liabilities	$	1,207	$	—	$	1,207	$	—

₍₁₎	The cash and cash equivalent amounts presented in the table above do not include cash of $176,168 and non-negotiable time deposits of $37,836 as of September 30, 2012.

₍₂₎	The short-term investments presented in the table above do not include non-negotiable time deposits of $3,138 as of September 30, 2012.

₍₃₎	The long-term investments presented in the table above do not include non-negotiable time deposits of $369.

Assets and liabilities of the Company are measured at fair value on a recurring basis as of December 31, 2011 and are summarized as follows:


			Fair Value Measurements at Reporting Date Using
Description	Total December 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents:
Money market funds	$	137,976	$	137,976	$	—	$	—
Trading securities:
Mutual funds		635		635		—		—
Available-for-sale securities:
Bankers’ acceptance drafts		962		—		962		—
U.S. treasury obligations		29,404		—		29,404		—
U.S. agency obligations		229,438		147,546		81,892		—
Derivatives – currency forward contracts		531		—		531		—

Total assets	$	398,946	$	286,157	$	112,789	$	—

Liabilities:
Derivatives – currency forward contracts	$	1,054	$	—	$	1,054	$	—

Reported as follows:
Assets:
Cash and cash equivalents(1)	$	137,976	$	137,976	$	—	$	—
Short-term investments(2)		252,566		140,308		112,258		—
Other current assets		531		—		531		—

Total current assets	$	391,073	$	278,284	$	112,789	$	—

Long-term investments	$	7,873	$	7,873	$	—	$	—

Liabilities:
Other current liabilities	$	1,054	$	—	$	1,054	$	—

₍₁₎	The cash and cash equivalent amounts presented in the table above do not include cash of $146,035 and non-negotiable time deposits of $28,905 as of December 31, 2011.

₍₂₎	The short-term investments presented in the table above do not include non-negotiable time deposits of $37 as of December 31, 2011.

Money Market Funds

Money market funds are cash and cash equivalents and are classified within Level 1 of the fair value hierarchy.

Trading Mutual Fund Investments

As of September 30, 2012 and December 31, 2011, trading investments consisted of certain U.S. and international equity mutual funds and government agency fixed income mutual funds. During 2011, management changed the designation of the investments from available-for-sale to trading investments.

Bankers’ Acceptance Drafts

Bankers’ acceptance drafts are short-term credit investments created by a non-financial firm and guaranteed by a bank. These drafts are often traded at a discount from face value and may be traded on a secondary market.

Available-For-Sale Investments

As of September 30, 2012 and December 31, 2011, available-for-sale investments consisted of time deposits and drafts denominated in the Euro currency, U.S. treasury obligations and U.S. agency obligations. U.S. agency obligations include certain corporate obligations issued under the government’s Term Loan Guarantee Program which removed any credit risk associated with the corporate issuing entity, as they become obligations of the U.S. government should the corporate issuer be unable to honor its obligations.

The Company measures its debt and equity investments at fair value. The Company’s available-for-sale investments are classified within Level 1 and Level 2 of the fair value hierarchy.

Derivatives

As a result of the Company’s global operating activities, the Company is exposed to market risks from changes in foreign currency exchange rates, which may adversely affect its operating results and financial position. When deemed appropriate, the Company minimizes its risks from foreign currency exchange rate fluctuations through the use of derivative financial instruments. The principal market in which the Company executes its foreign currency contracts is the institutional market in an over-the-counter environment with a relatively high level of price transparency. The market participants usually are large commercial banks. The forward foreign currency exchange contracts are valued using broker quotations, or market transactions and are classified within Level 2 of the fair value hierarchy.

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

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Derivatives

9 Months Ended

Sep. 30, 2012

Derivatives

5)	Derivatives

The Company enters into derivative instruments for risk management purposes only, including derivatives designated as hedging instruments and those utilized as economic hedges. The Company operates internationally and, in the normal course of business, is exposed to fluctuations in interest rates and foreign exchange rates. These fluctuations can increase the costs of financing, investing and operating the business. The Company has used derivative instruments, such as forward contracts, to manage certain foreign currency exposure.

By nature, all financial instruments involve market and credit risks. The Company enters into derivative instruments with major investment grade financial institutions and no collateral is required. The Company has policies to monitor the credit risk of these counterparties. While there can be no assurance, the Company does not anticipate any material non-performance by any of these counterparties.

The Company hedges a portion of its forecasted foreign currency denominated intercompany sales of inventory, over a maximum period of eighteen months, using forward foreign exchange contracts accounted for as cash-flow hedges related to Japanese, South Korean, British and European currencies. To the extent these derivatives are effective in off-setting the variability of the hedged cash flows, and otherwise meet the hedge accounting criteria, changes in the derivatives’ fair value are not included in current earnings but are included in other comprehensive income (“OCI”) in stockholders’ equity. These changes in fair value will subsequently be reclassified into earnings, as applicable, when the forecasted transaction occurs. To the extent that a previously designated hedging transaction is no longer an effective hedge, any ineffectiveness measured in the hedging relationship is recorded currently in earnings in the period it occurs. The cash flows resulting from forward exchange contracts are classified in the consolidated statements of cash flows as part of cash flows from operating activities. The Company does not enter into derivative instruments for trading or speculative purposes.

To the extent the hedge accounting criteria is not met, the related foreign currency forward contracts are considered as economic hedges and changes in the fair value of these contracts are recorded immediately in earnings in the period in which they occur. These include hedges that are used to reduce exchange rate risks arising from the change in fair value of certain foreign currency denominated assets and liabilities (i.e., payables, receivables) and other economic hedges where the hedge accounting criteria were not met.

As of September 30, 2012 and December 31, 2011, the Company had outstanding forward foreign exchange contracts with gross notional values of $63,460 and $36,119, respectively. The following tables provide a summary of the primary net hedging positions and corresponding fair values held as of September 30, 2012 and December 31, 2011:


	September 30, 2012
Currency Hedged (Buy/Sell)	Gross Notional Value		Fair Value₍₁₎ Asset/(Liability)
U.S. Dollar/Japanese Yen	$	17,508	$	(424	)
U.S. Dollar/South Korean Won		39,884		(1,288	)
U.S. Dollar/Euro		3,454		84
U.S. Dollar/U.K. Pound Sterling		2,614		(52	)

Total	$	63,460	$	(1,680	)

₍₁₎	Represents the fair value of the net asset / (liability) amount included in the consolidated balance sheets.


	December 31, 2011
Currency Hedged (Buy/Sell)	Gross Notional Value		Fair Value₍₁₎ Asset/(Liability)
U.S. Dollar/Japanese Yen	$	18,676	$	(961	)
U.S. Dollar/South Korean Won		10,799		60
U.S. Dollar/Euro		3,869		288
U.S. Dollar/U.K. Pound Sterling		2,775		90

Total	$	36,119	$	(523	)

₍₁₎	Represents the fair value of the net asset / (liability) amount included in the consolidated balance sheets.

The following table provides a summary of the fair value amounts of the Company’s derivative instruments:


Derivatives Designated as Hedging Instruments	September 30, 2012			December 31, 2011
Derivative assets:
Forward exchange contracts	$	145		$	531
Derivative liabilities:
Forward exchange contracts		(1,273	)		(1,054	)

Total net derivative liability designated as hedging instruments₍₁₎	$	(1,128	)	$	(523	)


Derivatives Not Designated as Hedging Instruments	September 30, 2012			December 31, 2011
Derivative liabilities:
Forward exchange contracts₍₁₎	$	(552	)	$	—

₍₁₎

The derivative assets of $145 and derivative liabilities of $1,825 are classified in other current assets and other current liabilities, respectively, in the consolidated balance sheet as of September 30, 2012. The derivative assets of $531 and derivative liabilities of $1,054 are classified in other current assets and other current liabilities, respectively, in the consolidated balance sheet as of December 31, 2011.

The following table provides a summary of the gains (losses) on derivatives designated as hedging instruments:


	Three Months Ended September 30,						Nine Months Ended September 30,
Derivatives Designated as Cash Flow Hedging Relationships	2012			2011			2012			2011
Forward exchange contracts:
Net (loss) gain recognized in OCI₍₁₎	$	(581	)	$	3,284		$	(312	)	$	2,965
Net gain (loss) reclassified from OCI into income₍₂₎	$	(739	)	$	(1,387	)	$	(1,178	)	$	(2,861	)
Net (loss) recognized in expense₍₃₎	$	(66	)	$	—		$	(66	)	$	—

₍₁₎	Net change in the fair value of the effective portion classified in OCI.

₍₂₎	Effective portion classified in selling, general and administrative expenses.

₍₃₎	Ineffective portion amount excluded from effectiveness testing which is immediately recorded in selling, general and administrative expenses.

The following table provides a summary of losses on derivatives not designated as hedging instruments:


	Three Months Ended September 30,					Nine Months Ended September 30,
Derivatives Not Designated as Hedging Instruments	2012			2011		2012			2011
Forward exchange contracts:
Net (loss) recognized in expense₍₁₎	$	(552	)	$	—	$	(552	)	$	—

₍₁₎	The Company has a forward foreign exchange contract that hedges an intercompany loan with its Korean subsidiary. This hedge does not qualify for hedge accounting and any gains (losses) are recorded immediately in selling, general and administrative expenses.

The entire disclosure for the entity's entire derivative instruments and hedging activities. Describes an entity's risk management strategies, derivatives in hedging activities and non-hedging derivative instruments, the assets, obligations, liabilities, revenues and expenses arising therefrom, and the amounts of and methodologies and assumptions used in determining the amounts of such items.

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-Publisher FASB
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-Name Statement of Financial Accounting Standard (FAS)
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Inventories

9 Months Ended

Sep. 30, 2012

Inventories

6)	Inventories

Inventories consist of the following:


	September 30, 2012		December 31, 2011
Raw materials	$	82,386	$	78,501
Work-in-process		22,235		21,298
Finished goods		40,897		53,833

	$	145,518	$	153,632

Acquisition

9 Months Ended

Sep. 30, 2012

Acquisition

7)	Acquisition

On August 29, 2012, the Company completed its acquisition of Plasmart, Inc. (“Plasmart”), located in Daejeon, Korea. Plasmart develops radio frequency (RF) plasma generation and monitoring systems for the semiconductor, flat panel display, active matrix organic light emitting diodes and solar photovoltaic industries. Plasmart’s expertise in RF systems and access to the important Korean market were key drivers in the selection of Plasmart for acquisition. The aggregate purchase price, net of cash acquired consisted of $24,385, subject to working capital and net debt adjustments. Acquisition related costs of $1,258 were expensed as incurred.

The following table summarizes the preliminary estimated fair value of the assets acquired and liabilities assumed at the date of the acquisition. The purchase price allocation is preliminary, pending the final determination of fair values of intangible assets and certain assumed assets and liabilities.


Current assets	$	7,233
Property, plant and equipment		3,565
Other assets		805
Intangible assets		10,860
Goodwill		9,641

Total assets acquired	$	32,104

Debt (Note 9)		4,561
Deferred taxes and other liabilities		3,065

Total liabilities assumed	$	7,626

Total purchase price	$	24,478
Cash acquired		(93	)

Total purchase price, net of cash acquired	$	24,385

The goodwill and other intangible assets associated with the acquisition are not 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.


Current developed technology	$	5,029	7.5 – 9.5 years useful life
Tradenames		335	7 year useful life
Customer relationships		5,496	10 year useful life

	$	10,860

This transaction resulted in an amount of purchase price that exceeded the estimated fair value of tangible and intangible assets, which was allocated to goodwill. The Company believes that the amount of goodwill relative to identifiable intangible assets relates to several factors including: (1) potential buyer-specific synergies related to market opportunities for a combined product offering and (2) potential to leverage the Company’s sales force and intellectual property to attract new customers and revenue.

The results of this acquisition were included in the Company’s consolidated operations beginning on August 29, 2012. The pro forma consolidated statements reflecting the operating results of Plasmart, had they been acquired as of January 1, 2012, would not differ materially from the operating results of the Company as reported for the three and nine months ended September 30, 2012. Plasmart is included in the ENI operating segment and the Advanced Manufacturing Capital Equipment reporting segment.

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

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Goodwill and Intangible Assets

Goodwill and Intangible Assets

9 Months Ended

Sep. 30, 2012

8)	Goodwill and Intangible Assets

Goodwill

The Company’s methodology for allocating the purchase price relating to purchase acquisitions is determined through established and generally accepted valuation techniques. Goodwill is measured as the excess of the cost of the acquisition over the sum of the amounts assigned to tangible and identifiable intangible assets acquired less liabilities assumed. The Company assigns assets acquired (including goodwill) and liabilities assumed to one or more reporting units as of the date of acquisition. Typically acquisitions relate to a single reporting unit and thus do not require the allocation of goodwill to multiple reporting units. If the products obtained in an acquisition are assigned to multiple reporting units, the goodwill is distributed to the respective reporting units as part of the purchase price allocation process.

Goodwill and purchased intangible assets with indefinite useful lives are not amortized, but are reviewed for impairment annually during the fourth quarter of each fiscal year and whenever events or changes in circumstances indicate that the carrying value of an asset may not be recoverable. The process of evaluating the potential impairment of goodwill and intangible assets requires significant judgment. The Company regularly monitors current business conditions and other factors including, but not limited to, adverse industry or economic trends, restructuring actions and lower projections of profitability that may impact future operating results.

As of October 31, 2011, the Company performed its annual impairment assessment of goodwill and determined that there was no impairment.

The changes in the carrying amount of goodwill and accumulated impairment losses during the nine months ended September 30, 2012 and twelve months ended December 31, 2011 were as follows:


	2012							2011
	Gross Carrying Amount		Accumulated Impairment Loss			Net		Gross Carrying Amount		Accumulated Impairment Loss			Net
Beginning balance at January 1	$	279,498	$	(139,414	)	$	140,084	$	279,434	$	(139,414	)	$	140,020
Acquired goodwill₍₁₎		9,641		—			9,641		64		—			64
Foreign currency translation		162		—			162		—		—			—

Ending balance at September 30, 2012 and December 31, 2011	$	289,301	$	(139,414	)	$	149,887	$	279,498	$	(139,414	)	$	140,084

₍₁₎

On August 29, 2012, the Company purchased Plasmart for $24,385, net of cash acquired. The Company recorded $10,860 of separately identified intangible assets and $9,641 of goodwill in connection with the acquisition. In September 2011, the Company purchased a product line from GE Osmonics, Inc. for $458. The Company recorded $315 of intangible assets and $64 of goodwill in connection with the acquisition.

Intangible Assets

Components of the Company’s intangible assets are comprised of the following:


As of September 30, 2012:	Gross		Accumulated Amortization			Net
Completed technology₍₁₎	$	82,154	$	(76,911	)	$	5,243
Customer relationships		14,778		(8,675	)		6,103
Patents, trademarks, trade names and other		25,043		(24,546	)		497

	$	121,975	$	(110,132	)	$	11,843


As of December 31, 2011:	Gross		Accumulated Amortization			Net
Completed technology	$	76,829	$	(76,829	)	$	—
Customer relationships		9,190		(8,393	)		797
Patents, trademarks, trade names and other		24,703		(24,457	)		246

	$	110,722	$	(109,679	)	$	1,043

₍₁₎	Intangible assets of $226 were re-classified from other assets to intangible assets during the quarter ended March 31, 2012. This was related to in-process research and development which was completed during the first quarter of 2012, related to a previous acquisition.

Aggregate amortization expense related to acquired intangibles for the three and nine months ended September 30, 2012 was $215 and $453, respectively. Aggregate amortization expense related to intangible assets for the three and nine months ended September 30, 2011 was $251 and $751, respectively. Estimated amortization expense for the remainder of the current fiscal year, each of the next five fiscal years and thereafter is as follows:


Year	Amount
2012 (remaining)	$	413
2013		1,651
2014		1,273
2015		1,257
2016		1,257
2017		1,212
Thereafter		4,780

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

Debt

9 Months Ended

Sep. 30, 2012

Debt

The Company’s Japanese subsidiary has lines of credit and short-term borrowing arrangements with two financial institutions which provide for aggregate borrowings as of September 30, 2012 of up to an equivalent of $29,632 U.S. dollars, at an average interest rate of 0.65%, arrangements which generally expire and are renewed at three month intervals. There were no borrowings outstanding under these arrangements at September 30, 2012. There were $1,932 total borrowings outstanding under these arrangements at December 31, 2011.

The Company acquired six loans and an available line of credit with two financial institutions in the August 2012 Plasmart acquisition. The loans have various maturity dates ranging from 2012 through 2014 at interest rates ranging from 3.15% to 5.63%. There were $4,315 total borrowings outstanding under these loan arrangements at September 30, 2012. The available line of credit provides for aggregate borrowings as of September 30, 2012 of up to an equivalent of $1,343 U.S. dollars, at an average interest rate of 5.19%. There was $134 outstanding under this arrangement at September 30, 2012. Total short-term debt is $4,164 and total long-term debt is $285 at September 30, 2012.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Product Warranties

9 Months Ended

Sep. 30, 2012

Product Warranties

10)	Product Warranties

The Company provides for the estimated costs to fulfill customer warranty obligations upon the recognition of the related revenue. While the Company engages in extensive product quality programs and processes, including actively monitoring and evaluating the quality of its component suppliers, the Company’s warranty obligation is affected by shipment volume, product failure rates, utilization levels, material usage, and supplier warranties on parts delivered to the Company. Should actual product failure rates, utilization levels, material usage, or supplier warranties on parts differ from the Company’s estimates, revisions to the estimated warranty liability would be required. The product warranty liability is included in other current liabilities in the consolidated balance sheets.

Product warranty activities were as follows:


	Nine Months Ended September 30,
	2012			2011
Balance at January 1	$	8,315		$	9,865
Provision for product warranties		3,750			4,773
Direct charges to warranty liability		(3,733	)		(6,492	)
Foreign currency translation		505			466

Balance at September 30	$	8,837		$	8,612

Income Taxes

9 Months Ended

Sep. 30, 2012

Income Taxes

11)	Income Taxes

The Company’s effective tax rate for the three and nine months ended September 30, 2012 was 61.3% and 35.7%, respectively. The Company’s effective tax rate for the three and nine months ended September 30, 2011 was 26.6% and 31.3%, respectively. The effective tax rate for the three and nine months ended September 30, 2012, and the related income tax expense were higher than the U.S. statutory tax rate primarily due to the cumulative year-to-date tax effect of a slightly higher annual effective tax rate based on the Company’s revised full year forecast, and non-deductible acquisition costs that were offset in part by geographic mix of income and profits earned by the Company’s international subsidiaries being taxed at rates lower than the U.S. statutory rate. The effective tax rate for the three and nine months ended September 30, 2011, and the related income tax expense were lower than the U.S. statutory tax rate primarily due to the geographic mix of income and profits earned by the Company’s international subsidiaries being taxed at rates lower than the U.S. statutory rate, and recognition of discrete tax benefits realized by the Company that related principally to U.S. tax incentives.

At September 30, 2012, the total amount of gross unrecognized tax benefits, which excludes interest and penalties, was approximately $39,728. At December 31, 2011, the total amount of gross unrecognized tax benefits, which excludes interest and penalties, was approximately $35,151. The net increase from December 31, 2011 was attributable to an increase in reserves for existing uncertain tax positions. If these benefits were recognized in a future period, the timing of which is not estimable, the net unrecognized tax benefit of $17,891, excluding interest and penalties, would impact the Company’s effective tax rate as of September 30, 2012. The Company accrues interest expense and, if applicable, penalties for any uncertain tax positions. Interest and penalties are classified as a component of income tax expense. At September 30, 2012 and December 31, 2011, the Company had accrued interest on unrecognized tax benefits of approximately $1,444 and $973, respectively.

The Company and its subsidiaries are subject to examination by federal, state and foreign tax authorities. The Internal Revenue Service commenced an examination of the Company’s U.S. federal tax filings for open tax years through 2009 during the quarter ended June 30, 2012. The statute of limitations for the Company’s tax filings varies by tax jurisdiction between fiscal years 2006 through present.

While the Company believes it has adequately provided for all tax positions, amounts asserted by taxing authorities could materially differ from the Company’s accrued positions as a result of uncertain and complex application of tax regulations. Additionally, the recognition and measurement of certain tax benefits include estimates and judgment by management and inherently includes subjectivity. Accordingly, the Company may record additional provisions or benefits due to U.S. federal, state, and foreign tax-related matters in the future as it revises estimates or settles or otherwise resolves the underlying matters.

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

Net Income Per Share

9 Months Ended

Sep. 30, 2012

Net Income Per Share

12)	Net Income Per Share

The following table sets forth the computation of basic and diluted net income per share:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Numerator:
Net income	$	2,580	$	30,373	$	43,920	$	107,017

Denominator:
Shares used in net income per common share – basic		52,854,000		52,456,000		52,679,000		52,070,000
Effect of dilutive securities:
Stock options, restricted stock and employee stock purchase plan		436,000		536,000		561,000		691,000

Shares used in net income per common share – diluted		53,290,000		52,992,000		53,240,000		52,761,000

Net income per common share:
Basic	$	0.05	$	0.58	$	0.83	$	2.06
Diluted	$	0.05	$	0.57	$	0.82	$	2.03

Basic earnings per share (“EPS”) is computed by dividing income available to common stockholders by the weighted-average number of common shares outstanding during the period. The computation of diluted EPS is similar to the computation of basic EPS except that the denominator is increased to include the number of additional common shares that would have been outstanding (using the treasury stock method) if securities containing potentially dilutive common shares (stock options and restricted stock units) had been converted to such common shares, and if such assumed conversion is dilutive.

As of September 30, 2012, stock options and restricted stock units relating to an aggregate of approximately 1,250,000 shares were outstanding. For the three and nine months ended September 30, 2012, the potential dilutive effect of 105,000 and 227,000 weighted-average shares, respectively, of restricted stock units and stock options were excluded from the computation of diluted weighted-average shares outstanding as the shares would have an anti-dilutive effect on EPS.

As of September 30, 2011, stock options and restricted stock units relating to an aggregate of approximately 1,593,000 shares were outstanding. For the three and nine months ended September 30, 2011, the potential dilutive effect of 373,000 and 295,000 weighted-average shares, respectively, of restricted stock units and stock options were excluded from the computation of diluted weighted-average shares outstanding as the shares would have an anti-dilutive effect on EPS.

Stockholder's Equity

9 Months Ended

Sep. 30, 2012

Stockholder's Equity

13)	Stockholder’s Equity

Stock Repurchase Program

On July 25, 2011, the Company’s Board of Directors approved a share repurchase program for the repurchase of up to an aggregate of $200 million of its outstanding common stock from time to time in open market purchases, privately negotiated transactions or through other appropriate means. The timing and quantity of any shares repurchased will depend upon a variety of factors, including business conditions, stock market conditions and business development activities, including but not limited to merger and acquisition opportunities. These repurchases may be commenced, suspended or discontinued at any time without prior notice.

During the nine months ended September 30, 2012, the Company repurchased 244,600 shares of its common stock for $7,026 for an average price of $28.72 per share.

Cash Dividends

Holders of the Company’s common stock are entitled to receive dividends when they are declared by the Company’s Board of Directors. During the nine months ended September 30, 2012, the Board of Directors declared two quarterly dividends of $0.15 per share and one quarterly dividend of $0.16 per share that totaled $24,261 or $0.46 per share. Future dividend declarations, if any, as well as the record and payment dates for such dividends, are subject to the final determination of the Company’s Board of Directors.

On October 29, 2012, the Company’s Board of Directors declared a quarterly cash dividend of $0.16 per share to be paid on December 14, 2012 to stockholders of record as of November 30, 2012.

The entire disclosure for shareholders' equity, comprised of portions attributable to the parent entity and noncontrolling interest, if any, including other comprehensive income (as applicable). Including, but not limited to: (1) balances of common stock, preferred stock, additional paid-in capital, other capital and retained earnings; (2) accumulated balance for each classification of other comprehensive income and total amount of comprehensive income; (3) amount and nature of changes in separate accounts, including the number of shares authorized and outstanding, number of shares issued upon exercise and conversion, and for other comprehensive income, the adjustments for reclassifications to net income; (4) rights and privileges of each class of stock authorized; (5) basis of treasury stock, if other than cost, and amounts paid and accounting treatment for treasury stock purchased significantly in excess of market; (6) dividends paid or payable per share and in the aggregate for each class of stock for each period presented; (7) dividend restrictions and accumulated preferred dividends in arrears (in aggregate and per share amount); (8) retained earnings appropriations or restrictions, such as dividend restrictions; (9) impact of change in accounting principle, initial adoption of new accounting principle and correction of an error in previously issued financial statements; (10) shares held in trust for Employee Stock Ownership Plan (ESOP); (11) deferred compensation related to issuance of capital stock; (12) note received for issuance of stock; (13) unamortized discount on shares; (14) description, terms, and number of warrants or rights outstanding; (15) shares under subscription and subscription receivables, effective date of new retained earnings after quasi-reorganization and deficit eliminated by quasi-reorganization and, for a period of at least ten years after the effective date, the point in time from which the new retained dates; and (16) retroactive effective of subsequent change in capital structure.

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-Publisher AICPA
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-Number 43
-Section B
-Paragraph 7, 11A
-Chapter 1
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Principles Board Opinion (APB)
-Number 12
-Paragraph 10
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph d
-Article 4

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 29, 30, 31
-Article 5

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section E

Reference 20: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Article 4

Reference 21: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Staff Accounting Bulletin (SAB)
-Number Topic 4
-Section C

Reference 22: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 129
-Paragraph 2, 3, 4, 5, 6, 7, 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 23: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

Business Segment, Geographic Area, Product and Significant Customer Information

Business Segment, Geographic Area, Product and Significant Customer Information

9 Months Ended

Sep. 30, 2012

14)	Business Segment, Geographic Area, Product and Significant Customer Information

Effective in the second quarter of fiscal year 2012, the Company changed its financial reporting structure to include four reportable segments based upon the manner in which information is produced internally and provided to the Company’s chief operating decision-maker (“CODM”). The Company had previously reported as a single operating and reporting segment.

The Company develops, manufactures, sells and services products that measure, control, power and monitor critical parameters of advanced manufacturing processes. The Company’s CODM utilizes consolidated financial information to make decisions about allocating resources and assessing performance for the entire Company. In addition, certain disaggregated financial information is also provided to the CODM. Based upon the information provided to the CODM, the Company has determined it has eight operating segments and four reportable segments.

The eight operating segments are PFMC Products, Controls Products, ASTeX Products, ENI Products, HPS Products (Vacuum Products), Analytical Solutions Group, Asia Region Sales & Service and Europe Region Sales & Service.

PFMC Products, Controls Products, ASTeX Products, ENI Products and HPS Products comprise a single reportable segment due to the similarities of the segments. This reportable segment, Advanced Manufacturing Capital Equipment, includes the development, manufacturing, sales and servicing of instruments and control products, power and reactive gas products, and vacuum products, all of which are utilized in semiconductor processing and other similar advanced manufacturing processes. Sales in this segment include both external sales and intercompany sales (which are stated at agreed upon transfer prices). External sales of these products made in Europe or Asia are reported as sales in the Europe Region Sales & Service or Asia Region Sales & Service segments.

Analytical Solutions Group, Asia Region Sales & Service and Europe Region Sales & Service are each separate reportable segments. The Company has reported corporate expenses and certain intercompany pricing transactions in a Corporate, Eliminations and Other reconciling column. The Analytical Solutions Group includes gas composition analysis and information technology products. The Europe and Asia sales and service segments mainly resell and service the Advanced Manufacturing Capital Equipment and Analytical Solutions Group products sold in their respective regions.

MKS derives the segment results directly from the manner in which results are reported in its management reporting system. The accounting policies MKS uses to derive reportable segment results are substantially the same as those used for external reporting purposes except that a substantial portion of the sales of the Advanced Manufacturing Capital Equipment and Analytical Solutions Group segments are intercompany sales to the regions at tax-based transfer prices and certain significant costs, including stock-based compensation and management incentive compensation, are not allocated to the segments and are included in Corporate, Eliminations and Other. The CODM reviews several metrics of each operating segment, including net revenues and gross profit (loss).

The following is net revenues by reportable segment:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Advanced Manufacturing Capital Equipment	$	104,191		$	144,005		$	382,016		$	525,416
Analytical Solutions Group		15,160			15,130			47,680			45,274
Europe Region Sales & Service Operations₍₁₎		13,485			19,380			38,141			61,546
Asia Region Sales & Service Operations₍₁₎		46,782			72,154			182,663			240,995
Corporate, Eliminations and Other		(38,171	)		(56,161	)		(140,788	)		(222,385	)

	$	141,447		$	194,508		$	509,712		$	650,846

₍₁₎

The Europe and Asia foreign sales and service operations do not represent total geographical Europe and Asia financial information. These sales and service operations only represent the sales from the resale and service of Advanced Manufacturing Capital Equipment and Analytical Solutions Group products in their respective regions. The Advanced Manufacturing Capital Equipment and Analytical Solutions Group segments both have sales in each region. Accordingly, total geographical sales include sales from multiple reportable segments.

The following is gross profit by reportable segment:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Advanced Manufacturing Capital Equipment	$	34,829	$	55,484	$	141,521	$	215,605
Analytical Solutions Group		8,100		7,981		24,485		23,227
Europe Region Sales & Service Operations₍₁₎		3,547		5,779		11,292		17,027
Asia Region Sales & Service Operations₍₁₎		9,030		10,618		28,143		34,866
Corporate, Eliminations and Other		1,065		7,816		11,437		8,302

	$	56,571	$	87,678	$	216,878	$	299,027

₍₁₎

The following is capital expenditures by reportable segment for the three and nine months ended September 30, 2012 and 2011:


	Product Groups				Foreign Sales & Service Operations
	Advanced Manufacturing Capital Equipment		Analytical Solutions Group		Europe		Asia		Corporate, Eliminations and Other		Total
Three Months Ended September 30, 2012:
Capital expenditures	$	2,102	$	283	$	35	$	237	$	371	$	3,028


Nine Months Ended September, 2012:
Capital expenditures	$	6,741	$	698	$	109	$	654	$	2,838	$	11,040


	Product Groups				Foreign Sales & Service Operations
	Advanced Manufacturing Capital Equipment		Analytical Solutions Group		Europe		Asia		Corporate, Eliminations and Other		Total
Three Months Ended September 30, 2011:
Capital expenditures	$	2,143	$	92	$	66	$	853	$	272	$	3,426


Nine Months Ended September 30, 2011:
Capital expenditures	$	6,907	$	312	$	193	$	1,329	$	950	$	9,691

The following is segment assets by reportable segment:


	Product Groups				Foreign Sales & Service Operations
	Advanced Manufacturing Capital Equipment		Analytical Solutions Group		Europe		Asia		Corporate, Eliminations and Other			Total
September 30, 2012:
Segment assets:
Accounts receivable	$	12,442	$	4,356	$	7,136	$	33,469	$	30,133		$	87,536
Inventory		118,009		4,382		4,185		31,215		(12,273	)		145,518

Total segment assets	$	130,451	$	8,738	$	11,321	$	64,684	$	17,860		$	233,054

December 31, 2011:
Segment assets:
Accounts receivable	$	24,224	$	5,099	$	6,079	$	60,242	$	25,250		$	120,894
Inventory		119,314		4,442		3,828		45,828		(19,780	)		153,632

Total segment assets	$	143,538	$	9,541	$	9,907	$	106,070	$	5,470		$	274,526

A reconciliation of segment assets to consolidated total assets is as follows:


	September 30, 2012		December 31, 2011
Total segment assets	$	233,054	$	274,526
Cash and cash equivalents and investments		623,696		573,392
Other current assets		36,249		44,856
Property, plant and equipment, net		77,493		72,487
Goodwill and intangible assets, net		161,730		141,127
Other assets		10,080		12,266

Consolidated total assets	$	1,142,302	$	1,118,654

Worldwide Product Information

Because the reportable segment information above does not reflect worldwide sales of the Company’s products, the Company groups its products into four groups of similar products based upon the similarity of product function. Worldwide net revenue for each group of products is as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Instruments and Control Products	$	57,761	$	81,321	$	205,654	$	281,157
Power and Reactive Gas Products		52,031		77,193		199,864		257,198
Vacuum Products		15,435		19,834		53,158		64,478
Analytical Solutions Group Products		16,220		16,160		51,036		48,013

	$	141,447	$	194,508	$	509,712	$	650,846

Sales of Instruments and Control Products, Power and Reactive Gas Products and Vacuum Products are included in the Company’s Advanced Manufacturing Capital Equipment Products segment as well as in the foreign sales and service operations because the products are sold through the foreign sales and service operations in their respective regions. Sales of the Analytical Solutions Group products are included in the Analytical Solutions Group segment as well as in the foreign sales and service operations because the products are sold through the foreign sales and service operations in their respective regions.

Geographic

Information about the Company’s operations in different geographic regions is presented in the tables below. Net revenues to unaffiliated customers are based on the location in which the sale originated. Transfers between geographic areas are at negotiated transfer prices and have been eliminated from consolidated net revenues.


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Net revenues
United States	$	73,775	$	89,218	$	259,954	$	310,233
Japan		14,270		28,571		67,122		80,761
Europe		21,341		30,033		65,800		90,589
Asia (excluding Japan)		32,061		46,686		116,836		169,263

	$	141,447	$	194,508	$	509,712	$	650,846


	September 30, 2012		December 31, 2011
Long-lived assets₍₁₎
United States	$	59,297	$	56,760
Japan		3,290		3,908
Europe		5,415		5,437
Asia (excluding Japan)		11,763		8,374

	$	79,765	$	74,479

₍₁₎	Long-lived assets include property, plant and equipment, net and certain other assets.

Major Customers

The Company had two customers with net revenues greater than 10% of total net revenues in the periods shown as follows:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Customer A		13.9	%		12.9	%		14.8	%		14.0	%
Customer B		8.5	%		8.0	%		10.3	%		9.0	%

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Commitments and Contingencies

Commitments and Contingencies

9 Months Ended

Sep. 30, 2012

15)	Commitments and Contingencies

During the three months ended September 30, 2012, the Company settled litigation with shareholders of its former subsidiary for $5,316. The complaint alleged certain claims against the Company including breach of contract and implied covenants, and statutory violations. The claims sought unspecified damages and equitable relief. The Company believed that it had meritorious factual and legal defenses to the allegations raised, but reached a settlement primarily to eliminate future legal expenses related to the suit.

The Company is subject to various legal proceedings and claims, which have arisen in the ordinary course of business. In the opinion of management, the ultimate disposition of these matters will not have a material adverse effect on the Company’s results of operations, financial condition or cash flows.

The entire disclosure for commitments and contingencies.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
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-Paragraph 1
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
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-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Fair Value of Short-Term Available-for-Sale Investments

Investments (Tables)

9 Months Ended

Sep. 30, 2012

The fair value of short-term investments with maturities or estimated lives of less than one year consists of the following:


	September 30, 2012		December 31, 2011
Available-for-sale investments:
Time deposits	$	3,138	$	37
Bankers’ acceptance drafts		5,356		962
U.S. treasury obligations		13,061		29,404
U.S. agency obligations		276,328		221,565

	$	297,883	$	251,968

Trading investments:
Mutual funds		783		635

	$	298,666	$	252,603

Schedule of Fair Value of Available for Sale of Investments

The fair value of long-term available-for-sale investments with maturities of more than one year consists of the following:


	September 30, 2012		December 31, 2011
Time deposits	$	369	$	—
U.S. agency obligations		39,693		7,873

	$	40,062	$	7,873

Gross Unrealized Gains and (Losses) Aggregated by Investment Category Short-Term and Long-Term Available for Sale Securities

The following tables show the gross unrealized gains and (losses) aggregated by investment category for short-term and long-term available-for-sale investments:


As of September 30, 2012:	Cost		Gross Unrealized Gains		Gross Unrealized (Losses)			Estimated Fair Value
Short-term investments:
Time deposits	$	3,138	$	—	$	—		$	3,138
Bankers’ acceptance drafts		5,356		—		—			5,356
U.S. treasury obligations		13,054		7		—			13,061
U.S. agency obligations		276,487		45		(204	)		276,328

	$	298,035	$	52	$	(204	)	$	297,883

Long-term investments:
Time deposits	$	369	$	—	$	—		$	369
U.S. agency obligations		39,740		1		(48	)		39,693

	$	40,109	$	1	$	(48	)	$	40,062


As of December 31, 2011:	Cost		Gross Unrealized Gains		Gross Unrealized (Losses)			Estimated Fair Value
Short-term investments:
Time deposits	$	37	$	—	$	—		$	37
Bankers’ acceptance drafts		962		—		—			962
U.S. treasury obligations		29,393		11		—			29,404
U.S. agency obligations		221,516		56		(7	)		221,565

	$	251,908	$	67	$	(7	)	$	251,968

Long-term investments:
U.S. agency obligations	$	7,876	$	—	$	(3	)	$	7,873

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 942
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-Section 50
-Paragraph 2
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
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-Number 115
-Paragraph 19, 20, 21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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-Subparagraph a, b
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-Publisher FASB
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Schedule of Fair Value Assets and Liabilities Measured on Recurring Basis

Fair Value Measurements (Tables)

9 Months Ended

Sep. 30, 2012

Assets and liabilities of the Company are measured at fair value on a recurring basis as of September 30, 2012 and are summarized as follows:


			Fair Value Measurements at Reporting Date Using
Description	Total September 30, 2012		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents:
Money market funds	$	70,901	$	70,901	$	—	$	—
Bankers’ acceptance drafts		63		—		63		—
Trading securities:
Mutual funds		783		783		—		—
Available-for-sale securities:
Bankers’ acceptance drafts		5,356		—		5,356		—
U.S. treasury obligations		13,061		—		13,061		—
U.S. agency obligations		316,021		284,373		31,648		—
Derivatives – currency forward contracts		145		—		145		—

Total assets	$	406,330	$	356,057	$	50,273	$	—

Liabilities:
Derivatives – currency forward contracts	$	1,207	$	—	$	1,207	$	—


Reported as follows:
Assets:
Cash and cash equivalents₍₁₎	$	70,964	$	70,901	$	63	$	—
Short-term investments₍₂₎		295,528		245,463		50,065		—
Other current assets		145		—		145		—

Total current assets	$	366,637	$	316,364	$	50,273	$	—

Long-term investments₍₃₎	$	39,693	$	39,693	$	—	$	—

Liabilities:
Other current liabilities	$	1,207	$	—	$	1,207	$	—

₍₁₎	The cash and cash equivalent amounts presented in the table above do not include cash of $176,168 and non-negotiable time deposits of $37,836 as of September 30, 2012.

₍₂₎	The short-term investments presented in the table above do not include non-negotiable time deposits of $3,138 as of September 30, 2012.

₍₃₎	The long-term investments presented in the table above do not include non-negotiable time deposits of $369.

Assets and liabilities of the Company are measured at fair value on a recurring basis as of December 31, 2011 and are summarized as follows:


			Fair Value Measurements at Reporting Date Using
Description	Total December 31, 2011		Quoted Prices in Active Markets for Identical Assets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Unobservable Inputs (Level 3)
Assets:
Cash equivalents:
Money market funds	$	137,976	$	137,976	$	—	$	—
Trading securities:
Mutual funds		635		635		—		—
Available-for-sale securities:
Bankers’ acceptance drafts		962		—		962		—
U.S. treasury obligations		29,404		—		29,404		—
U.S. agency obligations		229,438		147,546		81,892		—
Derivatives – currency forward contracts		531		—		531		—

Total assets	$	398,946	$	286,157	$	112,789	$	—

Liabilities:
Derivatives – currency forward contracts	$	1,054	$	—	$	1,054	$	—

Reported as follows:
Assets:
Cash and cash equivalents(1)	$	137,976	$	137,976	$	—	$	—
Short-term investments(2)		252,566		140,308		112,258		—
Other current assets		531		—		531		—

Total current assets	$	391,073	$	278,284	$	112,789	$	—

Long-term investments	$	7,873	$	7,873	$	—	$	—

Liabilities:
Other current liabilities	$	1,054	$	—	$	1,054	$	—

₍₁₎	The cash and cash equivalent amounts presented in the table above do not include cash of $146,035 and non-negotiable time deposits of $28,905 as of December 31, 2011.

₍₂₎	The short-term investments presented in the table above do not include non-negotiable time deposits of $37 as of December 31, 2011.

Derivatives (Tables)

9 Months Ended

Sep. 30, 2012

Summary of Primary Net Hedging Positions and Corresponding Fair Values

The following tables provide a summary of the primary net hedging positions and corresponding fair values held as of September 30, 2012 and December 31, 2011:


	September 30, 2012
Currency Hedged (Buy/Sell)	Gross Notional Value		Fair Value₍₁₎ Asset/(Liability)
U.S. Dollar/Japanese Yen	$	17,508	$	(424	)
U.S. Dollar/South Korean Won		39,884		(1,288	)
U.S. Dollar/Euro		3,454		84
U.S. Dollar/U.K. Pound Sterling		2,614		(52	)

Total	$	63,460	$	(1,680	)

₍₁₎	Represents the fair value of the net asset / (liability) amount included in the consolidated balance sheets.


	December 31, 2011
Currency Hedged (Buy/Sell)	Gross Notional Value		Fair Value₍₁₎ Asset/(Liability)
U.S. Dollar/Japanese Yen	$	18,676	$	(961	)
U.S. Dollar/South Korean Won		10,799		60
U.S. Dollar/Euro		3,869		288
U.S. Dollar/U.K. Pound Sterling		2,775		90

Total	$	36,119	$	(523	)

₍₁₎	Represents the fair value of the net asset / (liability) amount included in the consolidated balance sheets.

Summary of the Fair Value Amounts of the Company's Derivative Instruments

The following table provides a summary of the fair value amounts of the Company’s derivative instruments:


Derivatives Designated as Hedging Instruments	September 30, 2012			December 31, 2011
Derivative assets:
Forward exchange contracts	$	145		$	531
Derivative liabilities:
Forward exchange contracts		(1,273	)		(1,054	)

Total net derivative liability designated as hedging instruments₍₁₎	$	(1,128	)	$	(523	)


Derivatives Not Designated as Hedging Instruments	September 30, 2012			December 31, 2011
Derivative liabilities:
Forward exchange contracts₍₁₎	$	(552	)	$	—

₍₁₎

Summary of the Gain (Losses) on Derivatives Designated as Hedging Instruments

The following table provides a summary of the gains (losses) on derivatives designated as hedging instruments:


	Three Months Ended September 30,						Nine Months Ended September 30,
Derivatives Designated as Cash Flow Hedging Relationships	2012			2011			2012			2011
Forward exchange contracts:
Net (loss) gain recognized in OCI₍₁₎	$	(581	)	$	3,284		$	(312	)	$	2,965
Net gain (loss) reclassified from OCI into income₍₂₎	$	(739	)	$	(1,387	)	$	(1,178	)	$	(2,861	)
Net (loss) recognized in expense₍₃₎	$	(66	)	$	—		$	(66	)	$	—

₍₁₎	Net change in the fair value of the effective portion classified in OCI.

₍₂₎	Effective portion classified in selling, general and administrative expenses.

₍₃₎	Ineffective portion amount excluded from effectiveness testing which is immediately recorded in selling, general and administrative expenses.

Summary of Losses on Derivative Not Designated as Hedging Instruments

The following table provides a summary of losses on derivatives not designated as hedging instruments:


	Three Months Ended September 30,					Nine Months Ended September 30,
Derivatives Not Designated as Hedging Instruments	2012			2011		2012			2011
Forward exchange contracts:
Net (loss) recognized in expense₍₁₎	$	(552	)	$	—	$	(552	)	$	—

₍₁₎	The Company has a forward foreign exchange contract that hedges an intercompany loan with its Korean subsidiary. This hedge does not qualify for hedge accounting and any gains (losses) are recorded immediately in selling, general and administrative expenses.

Tabular disclosure of pertinent information about a derivative or group of derivatives on a disaggregated basis, such as for individual instruments, or small groups of similar instruments. May include a combination of the type of instrument, risks being hedged, notional amount, hedge designation, related hedged item, inception date, maturity date, or other relevant item.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41641-113959

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41638-113959

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 815
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-Section 50
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Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Paragraph 1B
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5580258-113959

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
-SubTopic 10
-Section 50
-Paragraph 4C
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-Section 50
-Paragraph 1A
-URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5579245-113959

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
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-Paragraph 1
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 815
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-URI http://asc.fasb.org/extlink&oid=7476318&loc=d3e41620-113959

Summary of Preliminary Estimated Fair Value of Assets Acquired and Liabilities Assumed at Date of Acquisition

Inventories (Tables)

9 Months Ended

Sep. 30, 2012

Summary of Inventories

Inventories consist of the following:


	September 30, 2012		December 31, 2011
Raw materials	$	82,386	$	78,501
Work-in-process		22,235		21,298
Finished goods		40,897		53,833

	$	145,518	$	153,632

Acquisition (Tables)

9 Months Ended

Sep. 30, 2012


Current assets	$	7,233
Property, plant and equipment		3,565
Other assets		805
Intangible assets		10,860
Goodwill		9,641

Total assets acquired	$	32,104

Debt (Note 9)		4,561
Deferred taxes and other liabilities		3,065

Total liabilities assumed	$	7,626

Total purchase price	$	24,478
Cash acquired		(93	)

Total purchase price, net of cash acquired	$	24,385

Allocation of Acquired Intangible Assets and Related Estimates of Useful Lives


Current developed technology	$	5,029	7.5 – 9.5 years useful life
Tradenames		335	7 year useful life
Customer relationships		5,496	10 year useful life

	$	10,860

Goodwill and Intangible Assets (Tables)

9 Months Ended

Sep. 30, 2012

Goodwill

The changes in the carrying amount of goodwill and accumulated impairment losses during the nine months ended September 30, 2012 and twelve months ended December 31, 2011 were as follows:


	2012							2011
	Gross Carrying Amount		Accumulated Impairment Loss			Net		Gross Carrying Amount		Accumulated Impairment Loss			Net
Beginning balance at January 1	$	279,498	$	(139,414	)	$	140,084	$	279,434	$	(139,414	)	$	140,020
Acquired goodwill₍₁₎		9,641		—			9,641		64		—			64
Foreign currency translation		162		—			162		—		—			—

Ending balance at September 30, 2012 and December 31, 2011	$	289,301	$	(139,414	)	$	149,887	$	279,498	$	(139,414	)	$	140,084

₍₁₎

Intangible Assets

Components of the Company’s intangible assets are comprised of the following:


As of September 30, 2012:	Gross		Accumulated Amortization			Net
Completed technology₍₁₎	$	82,154	$	(76,911	)	$	5,243
Customer relationships		14,778		(8,675	)		6,103
Patents, trademarks, trade names and other		25,043		(24,546	)		497

	$	121,975	$	(110,132	)	$	11,843


As of December 31, 2011:	Gross		Accumulated Amortization			Net
Completed technology	$	76,829	$	(76,829	)	$	—
Customer relationships		9,190		(8,393	)		797
Patents, trademarks, trade names and other		24,703		(24,457	)		246

	$	110,722	$	(109,679	)	$	1,043

₍₁₎	Intangible assets of $226 were re-classified from other assets to intangible assets during the quarter ended March 31, 2012. This was related to in-process research and development which was completed during the first quarter of 2012, related to a previous acquisition.

Estimated Amortization Expense

Estimated amortization expense for the remainder of the current fiscal year, each of the next five fiscal years and thereafter is as follows:


Year	Amount
2012 (remaining)	$	413
2013		1,651
2014		1,273
2015		1,257
2016		1,257
2017		1,212
Thereafter		4,780

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

Product Warranty Activities

Product Warranties (Tables)

9 Months Ended

Sep. 30, 2012

Product warranty activities were as follows:


	Nine Months Ended September 30,
	2012			2011
Balance at January 1	$	8,315		$	9,865
Provision for product warranties		3,750			4,773
Direct charges to warranty liability		(3,733	)		(6,492	)
Foreign currency translation		505			466

Balance at September 30	$	8,837		$	8,612

Net Income Per Share (Tables)

9 Months Ended

Sep. 30, 2012

Computation of Basic and Diluted Net Income Per Share

The following table sets forth the computation of basic and diluted net income per share:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Numerator:
Net income	$	2,580	$	30,373	$	43,920	$	107,017

Denominator:
Shares used in net income per common share – basic		52,854,000		52,456,000		52,679,000		52,070,000
Effect of dilutive securities:
Stock options, restricted stock and employee stock purchase plan		436,000		536,000		561,000		691,000

Shares used in net income per common share – diluted		53,290,000		52,992,000		53,240,000		52,761,000

Net income per common share:
Basic	$	0.05	$	0.58	$	0.83	$	2.06
Diluted	$	0.05	$	0.57	$	0.82	$	2.03

Business Segment, Geographic Area, Product and Significant Customer Information (Tables)

9 Months Ended

Sep. 30, 2012

Net Revenues by Reportable Segment

The following is net revenues by reportable segment:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Advanced Manufacturing Capital Equipment	$	104,191		$	144,005		$	382,016		$	525,416
Analytical Solutions Group		15,160			15,130			47,680			45,274
Europe Region Sales & Service Operations₍₁₎		13,485			19,380			38,141			61,546
Asia Region Sales & Service Operations₍₁₎		46,782			72,154			182,663			240,995
Corporate, Eliminations and Other		(38,171	)		(56,161	)		(140,788	)		(222,385	)

	$	141,447		$	194,508		$	509,712		$	650,846

₍₁₎

Schedule of Gross Profit (Loss) by Reportable Segment

The following is gross profit by reportable segment:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Advanced Manufacturing Capital Equipment	$	34,829	$	55,484	$	141,521	$	215,605
Analytical Solutions Group		8,100		7,981		24,485		23,227
Europe Region Sales & Service Operations₍₁₎		3,547		5,779		11,292		17,027
Asia Region Sales & Service Operations₍₁₎		9,030		10,618		28,143		34,866
Corporate, Eliminations and Other		1,065		7,816		11,437		8,302

	$	56,571	$	87,678	$	216,878	$	299,027

₍₁₎

Schedule of Capital Expenditures and Segment Assets by Reportable Segment

The following is capital expenditures by reportable segment for the three and nine months ended September 30, 2012 and 2011:


	Product Groups				Foreign Sales & Service Operations
	Advanced Manufacturing Capital Equipment		Analytical Solutions Group		Europe		Asia		Corporate, Eliminations and Other		Total
Three Months Ended September 30, 2012:
Capital expenditures	$	2,102	$	283	$	35	$	237	$	371	$	3,028


Nine Months Ended September, 2012:
Capital expenditures	$	6,741	$	698	$	109	$	654	$	2,838	$	11,040


	Product Groups				Foreign Sales & Service Operations
	Advanced Manufacturing Capital Equipment		Analytical Solutions Group		Europe		Asia		Corporate, Eliminations and Other		Total
Three Months Ended September 30, 2011:
Capital expenditures	$	2,143	$	92	$	66	$	853	$	272	$	3,426


Nine Months Ended September 30, 2011:
Capital expenditures	$	6,907	$	312	$	193	$	1,329	$	950	$	9,691

The following is segment assets by reportable segment:


	Product Groups				Foreign Sales & Service Operations
	Advanced Manufacturing Capital Equipment		Analytical Solutions Group		Europe		Asia		Corporate, Eliminations and Other			Total
September 30, 2012:
Segment assets:
Accounts receivable	$	12,442	$	4,356	$	7,136	$	33,469	$	30,133		$	87,536
Inventory		118,009		4,382		4,185		31,215		(12,273	)		145,518

Total segment assets	$	130,451	$	8,738	$	11,321	$	64,684	$	17,860		$	233,054

December 31, 2011:
Segment assets:
Accounts receivable	$	24,224	$	5,099	$	6,079	$	60,242	$	25,250		$	120,894
Inventory		119,314		4,442		3,828		45,828		(19,780	)		153,632

Total segment assets	$	143,538	$	9,541	$	9,907	$	106,070	$	5,470		$	274,526

Reconciliation of Segment Assets to Consolidated Total Assets

A reconciliation of segment assets to consolidated total assets is as follows:


	September 30, 2012		December 31, 2011
Total segment assets	$	233,054	$	274,526
Cash and cash equivalents and investments		623,696		573,392
Other current assets		36,249		44,856
Property, plant and equipment, net		77,493		72,487
Goodwill and intangible assets, net		161,730		141,127
Other assets		10,080		12,266

Consolidated total assets	$	1,142,302	$	1,118,654

Worldwide Net Revenue for Each Group of Products

Worldwide net revenue for each group of products is as follows:


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Instruments and Control Products	$	57,761	$	81,321	$	205,654	$	281,157
Power and Reactive Gas Products		52,031		77,193		199,864		257,198
Vacuum Products		15,435		19,834		53,158		64,478
Analytical Solutions Group Products		16,220		16,160		51,036		48,013

	$	141,447	$	194,508	$	509,712	$	650,846

Company's Operations in Different Geographic Regions

Transfers between geographic areas are at negotiated transfer prices and have been eliminated from consolidated net revenues.


	Three Months Ended September 30,				Nine Months Ended September 30,
	2012		2011		2012		2011
Net revenues
United States	$	73,775	$	89,218	$	259,954	$	310,233
Japan		14,270		28,571		67,122		80,761
Europe		21,341		30,033		65,800		90,589
Asia (excluding Japan)		32,061		46,686		116,836		169,263

	$	141,447	$	194,508	$	509,712	$	650,846


	September 30, 2012		December 31, 2011
Long-lived assets₍₁₎
United States	$	59,297	$	56,760
Japan		3,290		3,908
Europe		5,415		5,437
Asia (excluding Japan)		11,763		8,374

	$	79,765	$	74,479

₍₁₎	Long-lived assets include property, plant and equipment, net and certain other assets.

Customers With Net Revenues Greater Than 10% of Total Net Revenues

The Company had two customers with net revenues greater than 10% of total net revenues in the periods shown as follows:


	Three Months Ended September 30,						Nine Months Ended September 30,
	2012			2011			2012			2011
Customer A		13.9	%		12.9	%		14.8	%		14.0	%
Customer B		8.5	%		8.0	%		10.3	%		9.0	%

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Schedule of Fair Value of Available for Sale of Investments (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Schedule Of Available For Sale And Trading Securities [Line Items]
Fair value of short-term available-for-sale investments	$ 297,883	$ 251,968
Fair value of long-term available-for-sale investments	40,062	7,873
Fair value of short-term investments	298,666	252,603
Time deposits [Member]
Schedule Of Available For Sale And Trading Securities [Line Items]
Fair value of short-term available-for-sale investments	3,138	37
Fair value of long-term available-for-sale investments	369
U.S. agency obligations [Member]
Schedule Of Available For Sale And Trading Securities [Line Items]
Fair value of short-term available-for-sale investments	276,328	221,565
Fair value of long-term available-for-sale investments	39,693	7,873
Bankers' acceptance drafts [Member]
Schedule Of Available For Sale And Trading Securities [Line Items]
Fair value of short-term available-for-sale investments	5,356	962
U.S. treasury obligations [Member]
Schedule Of Available For Sale And Trading Securities [Line Items]
Fair value of short-term available-for-sale investments	13,061	29,404
Mutual funds [Member]
Schedule Of Available For Sale And Trading Securities [Line Items]
Fair value of short-term investments, mutual funds	$ 783	$ 635

Gross Unrealized Gains and (Losses) Aggregated by Investment Category Short-Term and Long-Term Available for Sale Securities (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Schedule of Available-for-sale Securities [Line Items]
Long-term investments, Cost	$ 40,109
Long-term investments, Gross Unrealized Gains	1
Long-term Investments, Gross Unrealized (Losses)	(48)
Long-term Investments, Estimated Fair Value	40,062	$ 7,873
Short-term Investments, Cost	298,035	251,908
Short-term Investments, Gross Unrealized Gains	52	67
Short-term Investments, Gross Unrealized (Losses)	(204)	(7)
Short-term Investments, Estimated Fair Value	297,883	251,968
Time deposits [Member]
Schedule of Available-for-sale Securities [Line Items]
Long-term investments, Cost	369
Long-term investments, Gross Unrealized Gains
Long-term Investments, Gross Unrealized (Losses)
Long-term Investments, Estimated Fair Value	369
Short-term Investments, Cost	3,138	37
Short-term Investments, Gross Unrealized Gains
Short-term Investments, Gross Unrealized (Losses)
Short-term Investments, Estimated Fair Value	3,138	37
U.S. agency obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Long-term investments, Cost	39,740	7,876
Long-term investments, Gross Unrealized Gains	1
Long-term Investments, Gross Unrealized (Losses)	(48)	(3)
Long-term Investments, Estimated Fair Value	39,693	7,873
Short-term Investments, Cost	276,487	221,516
Short-term Investments, Gross Unrealized Gains	45	56
Short-term Investments, Gross Unrealized (Losses)	(204)	(7)
Short-term Investments, Estimated Fair Value	276,328	221,565
Bankers' acceptance drafts [Member]
Schedule of Available-for-sale Securities [Line Items]
Short-term Investments, Cost	5,356	962
Short-term Investments, Gross Unrealized Gains
Short-term Investments, Gross Unrealized (Losses)
Short-term Investments, Estimated Fair Value	5,356	962
U.S. treasury obligations [Member]
Schedule of Available-for-sale Securities [Line Items]
Short-term Investments, Cost	13,054	29,393
Short-term Investments, Gross Unrealized Gains	7	11
Short-term Investments, Gross Unrealized (Losses)
Short-term Investments, Estimated Fair Value	$ 13,061	$ 29,404

Schedule of Fair Value of Assets and liabilities Measured on Recurring Basis (Detail) - USD ($)
$ in Thousands

Sep. 30, 2012

Dec. 31, 2011

$ 145

$ 531

1,825

1,054

Fair Value, Measurements, Recurring [Member]

40,062

7,873

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

145

531

406,330

398,946

1,207

1,054

70,964

^[1]

137,976

^[2]

295,528

^[3]

252,566

^[4]

145

531

366,637

391,073

39,693

^[5]

7,873

Fair Value, Measurements, Recurring [Member] | Money market funds [Member]

1,207

1,054

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Measurements, Recurring [Member] | Bankers' acceptance drafts [Member]

70,901

137,976

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Measurements, Recurring [Member] | Mutual funds [Member]

5,356

962

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Measurements, Recurring [Member] | U.S. treasury obligations [Member]

783

635

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Fair Value, Measurements, Recurring [Member] | U.S. agency obligations [Member]

13,061

29,404

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Fair Value, Measurements, Recurring [Member]

316,021

229,438

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

356,057

286,157

70,901

^[1]

137,976

^[2]

245,463

^[3]

140,308

^[4]

316,364

278,284

39,693

^[5]

7,873

Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Fair Value, Measurements, Recurring [Member] | Money market funds [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Fair Value, Measurements, Recurring [Member] | Bankers' acceptance drafts [Member]

70,901

137,976

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Fair Value, Measurements, Recurring [Member] | Mutual funds [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Fair Value, Measurements, Recurring [Member] | U.S. treasury obligations [Member]

783

635

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Quoted Prices in Active Markets for Identical Assets (Level 1) [Member] | Fair Value, Measurements, Recurring [Member] | U.S. agency obligations [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member]

284,373

147,546

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

145

531

50,273

112,789

1,207

1,054

^[1]

^[2]

50,065

^[3]

112,258

^[4]

145

531

50,273

112,789

^[5]

Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member] | Money market funds [Member]

1,207

1,054

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member] | Bankers' acceptance drafts [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member] | Mutual funds [Member]

5,356

962

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member] | U.S. treasury obligations [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Other Observable Inputs (Level 2) [Member] | Fair Value, Measurements, Recurring [Member] | U.S. agency obligations [Member]

13,061

29,404

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member]

31,648

81,892

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

^[1]

^[2]

^[3]

^[4]

^[5]

Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member] | Money market funds [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member] | Bankers' acceptance drafts [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member] | Mutual funds [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member] | U.S. treasury obligations [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

Significant Unobservable Inputs (Level 3) [Member] | Fair Value, Measurements, Recurring [Member] | U.S. agency obligations [Member]

Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]

[1]	The cash and cash equivalent amounts presented in the table above do not include cash of $176,168 and non-negotiable time deposits of $37,836 as of September 30, 2012.
[2]	The cash and cash equivalent amounts presented in the table above do not include cash of $146,035 and non-negotiable time deposits of $28,905 as of December 31, 2011.
[3]	The short-term investments presented in the table above do not include non-negotiable time deposits of $3,138 as of September 30, 2012.
[4]	The short-term investments presented in the table above do not include non-negotiable time deposits of $37 as of December 31, 2011.
[5]	The long-term investments presented in the table above do not include non-negotiable time deposits of $369.

Fair Value Measurements - Additional Information (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Non-negotiable Deposits	$ 37,836	$ 28,905
Cash included in cash and cash equivalent amount	176,168	146,035
Short-term investments	297,883	251,968
Time deposits [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Short-term investments	3,138	$ 37
Long-term investments	$ 369

Amount of investment in debt and equity securities categorized neither as trading securities nor held-to-maturity securities and intended be sold or mature one year or operating cycle, if longer.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 25
-Paragraph 1
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=7534914&loc=d3e22054-111558

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 13, 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 133
-Paragraph 22
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15C
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 43
-Section A
-Paragraph 4, 5
-Chapter 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Investments in debt and equity securities which are categorized neither as held-to-maturity nor trading and which are intended to be sold or mature more than one year from the balance sheet date or operating cycle, if longer. Such securities are reported at fair value; unrealized gains (losses) related to Available-for-sale Securities are excluded from earnings and reported in a separate component of shareholders' equity (other comprehensive income), unless the Available-for-sale security is designated as a hedge or is determined to have had an other than temporary decline in fair value below its amortized cost basis. All or a portion of the unrealized holding gain (loss) of an Available-for-sale security that is designated as being hedged in a fair value hedge is recognized in earnings during the period of the hedge, as are other than temporary declines in fair value below the cost basis for investments in equity securities and debt securities that an entity intends to sell or it is more likely than not that it will be required to sell before the recovery of its amortized cost basis. Other than temporary declines in fair value below the cost basis for debt securities categorized as Available-for-sale that an entity does not intend to sell and for which it is not more likely than not that the entity will be required to sell before the recovery of its amortized cost basis are bifurcated into credit losses and losses related to all other factors. Other than temporary declines in fair value below cost basis related to credit losses are recognized in earnings, and losses related to all other factors are recognized in other comprehensive income.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Available-for-Sale Securities
-URI http://asc.fasb.org/extlink&oid=6505594

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 320
-SubTopic 10
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6871852&loc=d3e26626-111562

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 12
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 115
-Paragraph 17
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15C
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15E
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Staff Position (FSP)
-Number FAS115-1/124-1
-Paragraph 15D
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Derivatives - Additional Information (Detail) - USD ($) $ in Thousands	9 Months Ended
	Sep. 30, 2012	Dec. 31, 2011
Maximum period for hedging a portion of fore-casted foreign currency denominated intercompany sales of inventory	18 months
Gross notional values of outstanding forward foreign exchange contracts	$ 63,460	$ 36,119

Summary of Primary Net Hedging Positions and Corresponding Fair Values (Detail) - USD ($)
$ in Thousands

Sep. 30, 2012

Dec. 31, 2011

Currency Hedged (Buy/Sell), Gross Notional Value, Net

$ 63,460

$ 36,119

Currency Hedged (Buy/Sell), Fair Value, Asset/(Liability), Net

^[1]

(1,680)

(523)

U.S. Dollar/Japanese Yen [Member]

Currency Hedged (Buy/Sell), Gross Notional Value, Net

17,508

18,676

Currency Hedged (Buy/Sell), Fair Value, Asset/(Liability), Net

^[1]

(424)

(961)

U.S. Dollar/South Korean Won [Member]

Currency Hedged (Buy/Sell), Gross Notional Value, Net

39,884

10,799

Currency Hedged (Buy/Sell), Fair Value, Asset/(Liability), Net

^[1]

(1,288)

U.S. Dollar/Euro [Member]

Currency Hedged (Buy/Sell), Gross Notional Value, Net

3,454

3,869

Currency Hedged (Buy/Sell), Fair Value, Asset/(Liability), Net

^[1]

288

U.S. Dollar/U.K. Pound Sterling [Member]

Currency Hedged (Buy/Sell), Gross Notional Value, Net

2,614

2,775

Currency Hedged (Buy/Sell), Fair Value, Asset/(Liability), Net

^[1]

$ (52)

$ 90

[1]	Represents the fair value of the net asset / (liability) amount included in the consolidated balance sheets.

Summary of Fair Value Amounts of Company's Derivative Instruments (Detail) - USD ($)
$ in Thousands

Sep. 30, 2012

Dec. 31, 2011

Derivatives, Fair Value [Line Items]

Forward exchange contracts, Assets

$ 145

$ 531

Forward exchange contracts, Liabilities

(1,825)

(1,054)

Total net derivative liability designated as hedging instruments

^[1]

(1,680)

(523)

Derivatives Designated as Hedging Instruments

Derivatives, Fair Value [Line Items]

Forward exchange contracts, Assets

145

531

Forward exchange contracts, Liabilities

(1,273)

(1,054)

Total net derivative liability designated as hedging instruments

^[2]

(1,128)

$ (523)

Not Designated as Hedging Instruments [Member]

Derivatives, Fair Value [Line Items]

Derivative Instruments, Gain (Loss) [Line Items]

^[2]

$ (552)

[1]

Represents the fair value of the net asset / (liability) amount included in the consolidated balance sheets.

[2]

Summary of Fair Value Amounts of Company's Derivative Instruments (Parenthetical) (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Derivatives, Fair Value [Line Items]
Derivative asset classified in other current assets	$ 145	$ 531
Derivative liability classified in other current liabilities	$ (1,825)	$ (1,054)

Summary of Gain (Losses) on Derivatives Designated as Hedging Instruments (Detail) - Forward Contracts [Member] - Cash Flow Hedging [Member] - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Net (loss) gain recognized in OCI

^[1]

$ (581)

$ 3,284

$ (312)

$ 2,965

Net gain (loss) reclassified from OCI into income

^[2]

(739)

$ (1,387)

(1,178)

$ (2,861)

Net (loss) recognized in expense

^[3]

$ (66)

[1]	Net change in the fair value of the effective portion classified in OCI.
[2]	Effective portion classified in selling, general and administrative expenses.
[3]	Ineffective portion amount excluded from effectiveness testing which is immediately recorded in selling, general and administrative expenses.

Summary of Losses on Derivatives Not Designated as Hedging Instrument (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2012

Not Designated as Hedging Instruments [Member]

Derivative Instruments, Gain (Loss) [Line Items]

Net (loss) recognized in expense

^[1]

$ (552)

[1]	The Company has a forward foreign exchange contract that hedges and intercompany loan with its Korean subsidiary. This hedge does not qualify for hedge accounting and any gains (losses) are recorded immediately in selling, general and administrative expenses.

Summary of Inventories (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Inventories Net [Line Items]
Raw materials	$ 82,386	$ 78,501
Work-in-process	22,235	21,298
Finished goods	40,897	53,833
Inventories	$ 145,518	$ 153,632

Acquisition - Additional Information (Detail) - USD ($) $ in Thousands	1 Months Ended	9 Months Ended
	Aug. 29, 2012	Sep. 30, 2012
Business Acquisition [Line Items]
Aggregate purchase price, net of cash acquired	$ 24,385	$ 24,385
Acquisition related costs	$ 1,258

Summary of Preliminary Estimated Fair Value of Assets Acquired and Liabilities Assumed at Date of Acquisition (Detail) $ in Thousands	Sep. 30, 2012 USD ($)
Business Acquisition [Line Items]
Current assets	$ 7,233
Property, plant and equipment	3,565
Other assets	805
Intangible assets	10,860
Goodwill	9,641
Total assets acquired	32,104
Debt (Note 9)	4,561
Deferred taxes and other liabilities	3,065
Total liabilities assumed	7,626
Acquisition purchase price	24,478
Cash acquired	(93)
Total purchase price, net of cash acquired	$ 24,385

Allocation of Acquired Intangible Assets and Related Estimates of Useful Lives (Detail)	9 Months Ended
	Sep. 30, 2012 USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired intangible assets	$ 10,860
Current developed technology
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired intangible assets	5,029
Tradenames
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired intangible assets	$ 335
Estimated useful life of finite lived intangible assets	7 years
Customer relationships [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Acquired intangible assets	$ 5,496
Estimated useful life of finite lived intangible assets	10 years
Minimum [Member] \| Current developed technology
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful life of finite lived intangible assets	7 years 6 months
Maximum [Member] \| Current developed technology
Acquired Finite-Lived Intangible Assets [Line Items]
Estimated useful life of finite lived intangible assets	9 years 6 months

Goodwill (Detail) - USD ($)
$ in Thousands

1 Months Ended

9 Months Ended

12 Months Ended

Aug. 29, 2012

Sep. 30, 2012

Dec. 31, 2011

Sep. 30, 2011

Goodwill And Intangible Assets [Line Items]

Goodwill gross carrying amount, Beginning balance

$ 279,498

$ 279,434

Acquired goodwill, gross

^[1]

9,641

Foreign currency translation, gross

162

Goodwill gross carrying amount, Ending balance

289,301

279,498

Accumulated Impairment Loss, Beginning balance

(139,414)

Acquired goodwill, impairment loss

^[1]

Foreign currency translation

Accumulated Impairment Loss, Ending balance

(139,414)

Goodwill, net, Beginning balance

140,084

140,020

Acquired goodwill, net

^[1]

9,641

Foreign currency translation, net

162

Goodwill, net, Ending balance

149,887

$ 140,084

Acquisition purchase price

24,478

Acquisition purchase price, net of cash acquired

$ 24,385

24,385

Goodwill in connection with acquisition

$ 9,641

Plasmart, Inc.

Goodwill And Intangible Assets [Line Items]

Acquisition purchase price, net of cash acquired

24,385

Intangible asset in connection with acquisition

10,860

Goodwill in connection with acquisition

$ 9,641

GE Osmonics [Member]

Goodwill And Intangible Assets [Line Items]

Acquisition purchase price

$ 458

Intangible asset in connection with acquisition

315

Goodwill in connection with acquisition

$ 64

[1]

Intangible Assets (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2012

Mar. 31, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Dec. 31, 2011

$ 121,975

$ 110,722

(110,132)

(109,679)

Acquired intangible assets re-classified from other assets to intangible assets

11,843

1,043

$ 226

Aggregate amortization expense related to acquired intangibles

215

$ 251

453

$ 751

Completed Technology [Member]

82,154

^[1]

82,154

^[1]

76,829

(76,911)

^[1]

(76,911)

^[1]

(76,829)

Customer relationships [Member]

^[1]

5,243

14,778

9,190

(8,675)

(8,393)

Patents, Trademarks, Trade Names and Other [Member]

6,103

797

25,043

24,703

(24,546)

(24,457)

$ 497

$ 246

[1]	Intangible assets of $226 were re-classified from other assets to intangible assets during the quarter ended March 31, 2012. This was related to in-process research and development which was completed during the first quarter of 2012, related to a previous acquisition.

Estimated Amortization Expense (Detail) $ in Thousands	Sep. 30, 2012 USD ($)
Estimated Amortization Expense [Line Items]
2012 (remaining)	$ 413
2013	1,651
2014	1,273
2015	1,257
2016	1,257
2017	1,212
Thereafter	$ 4,780

Debt - Additional Information (Detail) $ in Thousands	9 Months Ended
Debt - Additional Information (Detail) $ in Thousands	Sep. 30, 2012 USD ($) Office SecurityLoan	Aug. 29, 2012 Office	Dec. 31, 2011 USD ($)
Debt [Line Items]
Number of loans available \| SecurityLoan	6
Loan interest rate range, Minimum	3.15%
Loan interest rate range, Maximum	5.63%
Total loan amount payable to bank	$ 4,315
Average interest rate on borrowings	5.19%
Total short-term debt	$ 4,164		$ 1,932
Total long-term debt	$ 285
Minimum [Member]
Debt [Line Items]
Maturity date	2012
Maximum [Member]
Debt [Line Items]
Maturity date	2014
Japan Line of Credit [Member]
Debt [Line Items]
Number of financial institutions for available lines of credit and borrowing arrangements	2		2
Total borrowings outstanding	$ 0		$ 1,932
Total available line of credit	$ 29,632
Average interest rates of line of credit and short-term borrowing arrangement	0.65%
Aggregate borrowings expire and renewed	3 month intervals
Plasmart Line of Credit [Member]
Debt [Line Items]
Number of financial institutions for available lines of credit and borrowing arrangements \| Office	2	2
Total borrowings outstanding	$ 134
Total available line of credit	$ 1,343

Product Warranties (Detail) - USD ($) $ in Thousands	9 Months Ended
Product Warranties (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Sep. 30, 2011
Product Warranty [Line Items]
Beginning balance	$ 8,315	$ 9,865
Provision for product warranties	3,750	4,773
Direct charges to warranty liability	(3,733)	(6,492)
Foreign currency translation	505	466
Ending balance	$ 8,837	$ 8,612

Income Taxes - Additional Information (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Income Tax Disclosure [Line Items]
Effective Tax Rate	61.30%	26.60%	35.70%	31.30%
Gross unrecognized tax benefits excluding interest and penalties	$ 39,728		$ 39,728		$ 35,151
Net unrecognized tax benefit that would impact the effective tax rate	17,891		17,891
Accured Interest on unrecognized tax benefits	$ 1,444		$ 1,444		$ 973

Computation of Basic and Diluted Net Income Per Share (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Earnings Per Share [Line Items]
Net income	$ 2,580	$ 30,373	$ 43,920	$ 107,017
Shares used in net income per common share - basic	52,854	52,456	52,679	52,070
Stock options, restricted stock and employee stock purchase plan	436	536	561	691
Shares used in net income per common share - diluted	53,290	52,992	53,240	52,761
Basic	$ 0.05	$ 0.58	$ 0.83	$ 2.06
Diluted	$ 0.05	$ 0.57	$ 0.82	$ 2.03

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 2
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-Paragraph 1
-Subparagraph (SX 210.7-04.19)
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-Paragraph 1
-Subparagraph (SX 210.9-04.23)
-URI http://asc.fasb.org/extlink&oid=6879574&loc=d3e536633-122882

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 18
-Article 7

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 36, 37, 38
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Section 03
-Paragraph 20
-Article 5

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 21
-Article 9

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Net Income
-URI http://asc.fasb.org/extlink&oid=6518256

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
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-Paragraph 28
-URI http://asc.fasb.org/extlink&oid=6943989&loc=d3e3602-108585

Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 1
-Subparagraph (SX 210.7-04.19)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
-Topic 225
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-Section S99
-Paragraph 2
-Subparagraph (SX 210.5-03.18)
-URI http://asc.fasb.org/extlink&oid=6880815&loc=d3e20235-122688

Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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-Paragraph 1
-Subparagraph (SX 210.7-04.22)
-URI http://asc.fasb.org/extlink&oid=6879464&loc=d3e573970-122913

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Other Comprehensive Income
-URI http://asc.fasb.org/extlink&oid=6519514

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 220
-SubTopic 10
-Section 45
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=20435746&loc=d3e565-108580

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph d
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 130
-Paragraph 10, 15
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A7
-Appendix A

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 87-21
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 03
-Paragraph 19
-Article 5

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 95
-Paragraph 28, 29, 30
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Paragraph 20
-Article 9

The average number of shares or units issued and outstanding that are used in calculating diluted EPS or earnings per unit (EPU), determined based on the timing of issuance of shares or units in the period.

Number of [basic] shares or units, after adjustment for contingently issuable shares or units and other shares or units not deemed outstanding, determined by relating the portion of time within a reporting period that common shares or units have been outstanding to the total time in that period.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
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-Paragraph 1
-Subparagraph (a)
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Reference 2: http://www.xbrl.org/2003/role/presentationRef
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-Name Accounting Standards Codification
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Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Weighted-Average Number of Common Shares Outstanding
-URI http://asc.fasb.org/extlink&oid=6528421

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 8
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Net Income Per Share - Additional Information (Detail) - shares shares in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Earnings Per Share [Line Items]
Stock options and restricted stock units	1,250	1,593	1,250	1,593
Number of shares excluded from computation of diluted earnings per share	105	373	227	295

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.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
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-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Stockholder's Equity - Additional Information (Detail) - USD ($) $ / shares in Units, $ in Thousands	1 Months Ended		6 Months Ended	9 Months Ended
	Oct. 29, 2012	Sep. 30, 2012	Jun. 30, 2012	Sep. 30, 2012	Sep. 30, 2011
Stockholders Equity [Line Items]
Common stock, value of shares authorized to repurchase				$ 200,000
Stock repurchase,shares				244,600
Value of shares repurchased				$ 7,026
Average price of repurchased shares				$ 28.72
Cash dividend to be paid		$ 0.16	$ 0.15	$ 0.46
Dividend payment to common shareholders				$ 24,261	$ 23,498
Subsequent Event [Member]
Stockholders Equity [Line Items]
Cash dividend to be paid	$ 0.16
Dividend declared date				Oct. 29, 2012
Dividend declared record date				Nov. 30, 2012
Dividend to be paid date				Dec. 14, 2012

Business Segment, Geographic Area, Product and Significant Customer Information - Additional Information (Detail)	3 Months Ended	9 Months Ended
	Mar. 31, 2012 Segment	Sep. 30, 2012 SegmentsProductsCustomers
Segment Information [Line Items]
Number of operating and reporting segments \| Segment	1
Number of reportable segments		4
Number of operating segments		8
Number of product groups		4
Number of major customers		2
Entity wide net revenue major customer percentage minimum		10.00%

Net Revenues by Reportable Segment (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Advance Manufacturing Capital Equipment

$ 141,447

$ 194,508

$ 509,712

$ 650,846

Analytical Solutions Group

104,191

144,005

382,016

525,416

Europe Region Sales & Service Operations

15,160

15,130

47,680

45,274

Asia Region Sales & Service Operations

^[1]

13,485

19,380

38,141

61,546

Corporate, Eliminations and Other

^[1]

46,782

72,154

182,663

240,995

$ (38,171)

$ (56,161)

$ (140,788)

$ (222,385)

[1]

Schedule of Gross Profit (Loss) by Reportable Segment (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Advance Manufacturing Capital Equipment

$ 56,571

$ 87,678

$ 216,878

$ 299,027

Analytical Solutions Group

34,829

55,484

141,521

215,605

Europe Region Sales & Service Operations

8,100

7,981

24,485

23,227

Asia Region Sales & Service Operations

^[1]

3,547

5,779

11,292

17,027

Corporate, Eliminations and Other

^[1]

9,030

10,618

28,143

34,866

$ 1,065

$ 7,816

$ 11,437

$ 8,302

[1]

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
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-Paragraph 19
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-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591551-111686

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A1, A4, A5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Revenues from External Customers and Long-Lived Assets [Line Items]

Schedule of Capital Expenditures and Segment Assets by Reportable Segment (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Operating Statistics [Line Items]
Capital expenditures	$ 3,028	$ 3,426	$ 11,040	$ 9,691
Accounts receivable	87,536		87,536		$ 120,894
Inventory	145,518		145,518		153,632
Total segment assets	233,054		233,054		274,526
Advance Manufacturing Capital Equipment
Operating Statistics [Line Items]
Capital expenditures	2,102	2,143	6,741	6,907
Accounts receivable	12,442		12,442		24,224
Inventory	118,009		118,009		119,314
Total segment assets	130,451		130,451		143,538
Analytical Solutions Group
Operating Statistics [Line Items]
Capital expenditures	283	92	698	312
Accounts receivable	4,356		4,356		5,099
Inventory	4,382		4,382		4,442
Total segment assets	8,738		8,738		9,541
Europe Region Sales & Service Operations
Operating Statistics [Line Items]
Capital expenditures	35	66	109	193
Accounts receivable	7,136		7,136		6,079
Inventory	4,185		4,185		3,828
Total segment assets	11,321		11,321		9,907
Asia Region Sales & Service Operations
Operating Statistics [Line Items]
Capital expenditures	237	853	654	1,329
Accounts receivable	33,469		33,469		60,242
Inventory	31,215		31,215		45,828
Total segment assets	64,684		64,684		106,070
Corporate, Eliminations and Other
Operating Statistics [Line Items]
Capital expenditures	371	$ 272	2,838	$ 950
Accounts receivable	30,133		30,133		25,250
Inventory	(12,273)		(12,273)		(19,780)
Total segment assets	$ 17,860		$ 17,860		$ 5,470

Reconciliation of Segment Assets to Consolidated Total Assets (Detail) - USD ($) $ in Thousands	Sep. 30, 2012	Dec. 31, 2011
Segment Reporting Information [Line Items]
Total segment assets	$ 233,054	$ 274,526
Cash and cash equivalents and investments	623,696	573,392
Other current assets	36,249	44,856
Property, plant and equipment, net	77,493	72,487
Goodwill and intangible assets, net	161,730	141,127
Other assets	10,080	12,266
Total assets	$ 1,142,302	$ 1,118,654

Worldwide Net Revenue for Each Group of Products (Detail) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011
Revenue from External Customer [Line Items]
Net sales from product groups	$ 141,447	$ 194,508	$ 509,712	$ 650,846
Instruments and Control Systems [Member]
Revenue from External Customer [Line Items]
Net sales from product groups	57,761	81,321	205,654	281,157
Power and Reactive Gas Products [Member]
Revenue from External Customer [Line Items]
Net sales from product groups	52,031	77,193	199,864	257,198
Vacuum Products [Member]
Revenue from External Customer [Line Items]
Net sales from product groups	15,435	19,834	53,158	64,478
Analytical Solutions Group Products
Revenue from External Customer [Line Items]
Net sales from product groups	$ 16,220	$ 16,160	$ 51,036	$ 48,013

Company's Operations in Different Geographic Regions (Detail) - USD ($)
$ in Thousands

3 Months Ended

9 Months Ended

Sep. 30, 2012

Sep. 30, 2011

Sep. 30, 2012

Sep. 30, 2011

Dec. 31, 2011

$ 141,447

$ 194,508

$ 509,712

$ 650,846

Revenues from External Customers and Long-Lived Assets [Line Items]

^[1]

79,765

$ 74,479

United States [Member]

73,775

89,218

259,954

310,233

Revenues from External Customers and Long-Lived Assets [Line Items]

^[1]

59,297

56,760

Japan [Member]

14,270

28,571

67,122

80,761

Revenues from External Customers and Long-Lived Assets [Line Items]

^[1]

3,290

3,908

Europe [Member]

21,341

30,033

65,800

90,589

Asia (excluding Japan) [Member]

^[1]

5,415

5,437

Revenues from External Customers and Long-Lived Assets [Line Items]

32,061

$ 46,686

116,836

$ 169,263