| 财务报表组件 |
NOTE 3 – FINANCIAL STATEMENT COMPONENTS
Balance Sheet Components
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（成千上万个）
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作为
2015年12月31日
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作为
2015年6月30日
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应收账款，网络：
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Accounts receivable, gross
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$
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448,786
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$
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607,157
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可疑帐户的津贴
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(21,671
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)
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(21,663
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)
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$
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427,115
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$
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585,494
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库存：
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Customer service parts
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$
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221,980
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$
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209,726
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Raw materials
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226,377
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194,218
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制作过程
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186,359
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156,820
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Finished goods
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57,070
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57,140
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$
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691,786
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$
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617,904
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其他流动资产：
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预付的费用
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$
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38,625
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$
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37,006
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相关应收账款
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61,129
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32,850
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Other current assets
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7,152
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7,958
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$
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106,906
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$
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77,814
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土地，财产和设备，网络：
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Land
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$
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40,385
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$
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40,397
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建筑物和租赁业务改进
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318,904
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316,566
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机械和工具
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508,578
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510,642
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办公家具和固定装置
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21,573
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21,411
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Construction-in-process
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3,432
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3,152
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892,872
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892,168
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少：累积的折旧和摊销
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(600,479
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)
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（577,577
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)
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$
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292,393
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$
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314,591
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Other non-current assets:
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执行延期储蓄计划
(1)
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$
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161,053
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$
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165,655
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延期税收资产 - 长期
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77,288
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78,648
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Other non-current assets
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14,938
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15,384
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$
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253,279
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$
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259,687
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其他流动负债：
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Warranty
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$
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36,148
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$
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36,413
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执行延期储蓄计划
(1)
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163,988
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167,886
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赔偿和福利
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130,394
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196,682
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Income taxes payable
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18,880
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15,582
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Interest payable
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19,398
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19,395
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客户信用和进步
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89,265
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93,212
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Other accrued expenses
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82,508
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132,244
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$
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540,581
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$
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661,414
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Other non-current liabilities:
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Pension liabilities
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$
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53,930
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$
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55,696
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Income taxes payable
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65,997
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69,018
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Other non-current liabilities
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47,598
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57,516
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$
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167,525
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$
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182,230
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________________
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(1)
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KLA-Tencor has a non-qualified deferred compensation plan (known as “Executive Deferred Savings Plan”) under which certain executives and non-employee directors may defer a portion of their compensation. Participants are credited with returns based on their allocation of their account balances among measurement funds. The Company controls the investment of these funds, and the participants remain general creditors of the Company. The Company invests these funds in certain mutual funds and such investments are classified as trading securities on the condensed consolidated balance sheets. Distributions from the Executive Deferred Savings Plan commence following a participant’s retirement or termination of employment or on a specified date allowed per the Executive Deferred Savings Plan provisions, except in cases where such distributions are required to be delayed in order to avoid a prohibited distribution under Internal Revenue Code Section 409A. Participants can generally elect the distributions to be paid in lump sum or quarterly cash payments over a scheduled period for up to
15 years
并可以根据执行递延储蓄计划规定允许的后续更改其现有选举。执行递延储蓄计划责任的变化记录在凝结的合并运营表中的销售，一般和行政费用中。与销售，一般和行政费用中所包含的责任变化相关的费用（福利）是
$6.8 million
and
$6.1 million
三个月结束
2015年12月31日
and
2014
， 分别。与销售，一般和行政费用中所包含的责任变化相关的费用（福利）是
$(3.3) million
and
$4.2 million
for the six months ended
2015年12月31日
and
2014
， 分别。执行递延储蓄计划资产的变化记录为收益（损失），净销售，一般和行政费用的净，在凝聚的合并经营陈述中。收益（损失），销售中包括的净，一般和行政费用的净额为
$6.9 million
and
620万美元
三个月结束
2015年12月31日
and
2014
， 分别。收益（损失），销售中包括的净，一般和行政费用的净额为
$(3.1) million
and
$4.4 million
for the six months ended
2015年12月31日
and
2014
， 分别。
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Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income (loss) (“OCI”) as of the dates indicated below were as follows:
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（成千上万个）
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Currency Translation Adjustments
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Unrealized Gains (Losses) on Available-for-Sale Securities
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Unrealized Gains (Losses) on Cash Flow Hedges
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Unrealized Gains (Losses) on Defined Benefit Plans
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Total
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截至2015年12月31日的余额
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$
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(36,429
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)
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$
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(2,623
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)
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$
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3,662
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$
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(15,129
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)
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$
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（50,519
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)
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截至2015年6月30日的余额
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$
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(29,925
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)
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$
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734
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$
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4,553
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$
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(15,935
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)
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$
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（40,573
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)
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从累积的OCI重新分类为所指定期间的凝结合并运营声明的净收入的影响如下（以千分为单位）：
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凝结合并中的位置
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Three months ended
12月31日，
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六个月结束
12月31日，
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累积的OCI组件
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操作说明
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2015
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2014
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2015
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2014
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外汇和利率合同的现金流对冲的未实现收益（损失）
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Revenues
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$
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324
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$
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1,933
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$
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1,009
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$
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2,202
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Costs of revenues
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(678
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)
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(475
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)
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(1,150
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)
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(516
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)
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Interest expense
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189
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126
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378
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126
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从累积的OCI中重新分类的净收益
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$
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（165
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)
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$
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1,584
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$
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237
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$
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1,812
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未实现的销售证券收益
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Other expense (income), net
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$
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26
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$
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281
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$
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43
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$
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1,916
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与公司定义的福利养老金计划相关的累积OCI进行了重新分类的金额，该计划被认为是净定期成本的一部分beplay官网ued
三
and
six
months ended
2015年12月31日
是
$0.7 million
and
$1.0 million
， 分别。与公司定义的福利养老金计划相关的累积OCI进行了重新分类的金额，该计划被认为是净定期成本的一部分beplay官网ued
三
and
six
months ended
2014年12月31日
是
$0.7 million
and
$1.5 million
， 分别。For additional details, refer to Note 11, “Employee Benefit Plans” in the Company’s Annual Report on Form 10-K for the fiscal year ended
2015年6月30日
.
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