beplay体育下载2KLA Corporation季度报告根据第13或15（d）

根据第13或15（d）条的季度报告

Revenue

Revenue

3个月结束

2018年9月30日

Revenue from Contract with Customer [Abstract]

REVENUE

NOTE 2 – REVENUE

New Revenue Accounting Standard

Method and Impact of Adoption

该公司通beplay官网ued过ASC 606在 July 1, 2018 使用修改后的回顾性过渡方法，适用于已完成的所有合同，并且在收养之日起未完成。在修改后的回顾性过渡方法下，未调整收养日之前的期限，并继续按照ASC 605进行报告。申请ASC 606的累积效应已记录到开始保留的收益以反映ASC下所有现有安排的影响606。

净减少到保留的收入 $21.0 million as of July 1, 2018 due to the adoption of ASC 606 was primarily related to the following items:

•

A decrease of approximately $ 970万美元 in retained earnings related to the deferral of estimated fair value of the warranty services provided with the Company’s products for which revenue will be recognized in future periods under ASC 606. Further, upon adoption of ASC 606, the Company will recognize the standard warranty for a majority of products as a separate performance obligation, while in prior periods, the Company accounted for the estimated warranty cost as a charge to costs of sales when revenue was recognized. This was partially offset by an increase in retained earnings of approximately $37.0 million related to reversal of standard warranty expense, which was charged to cost of revenues in prior periods.


•	An increase in retained earnings of approximately $26.0 million as a result of a change in the timing of transfer of control over products to the customers. Revenue under ASC 606 is expected to be recognized earlier than it would have been under legacy guidance primarily due to the Company’s assessment of timing of transfer of control.

下表总结了采用ASC 606对公司凝结合并资产负债表的影响beplay官网ued September 30, 2018 ：



2018年9月30日(千)	As reported under ASC 606			Prior to adoption of ASC 606			Effect of changes
资产
Accounts receivable, net	$	602,210		$	614,476		$	(12,266	）
其他流动资产	144,999			115,863			29,136
Deferred income taxes	222,107			199,326			22,781
LIABILITIES
Deferred system revenue	$	216,427		$	-		$	216,427
Deferred service revenue	166,254			58,984			107,270
Deferred system profit	-			330,622			(330,622		）
Other current liabilities	773,319			820,159			(46,840		）
递延服务收入，非流动	80,936			73,741			7,195
STOCKHOLDERS ’ 公平
留存收益	$	1,027,370		$	941,162		$	86,208
Accumulated other comprehensive income (loss)	（56,167		）	(56,182		）	15

The following table summarizes the effects of adopting ASC 606 on the Company’s condensed consolidated statements of operations for the three months ended September 30, 2018 ：



截至2018年9月30日的三个月 (In thousands, except per share amounts)	As reported under ASC 606				Prior to adoption of ASC 606			Effect of changes
Revenues:
产品	$	829,227			$	700,673		$	128,554
Service	264,033				229,960			34,073
费用和费用：
收入的成本	381,387				341,874			39,513
其他费用（收入），净	(10,025		）	-	(10,026		）	1
Provision for income taxes	31,624				15,934			15,690
净收入	$	395,944			$	288,521		$	107,423
净收入per share:
Basic	$	2.55			$	1.86		$	0.69
稀	$	2.54			$	1.85		$	0.69

根据ASC 606确认的收入比在旧指导下的收入要高。这主要是由与标准保修的计算以及我们对控制转移的评估有关的更改所驱动的。

Under ASC 606, revenue is recognized earlier than it would have been recognized under legacy guidance primarily due to the Company's assessment of timing of transfer of control. Additionally, the Company renders standard warranty coverage on its products for 12 months ，提供在保修期内维修和维护产品所需的劳动力和零件。在采用ASC 606之前，公司将估计的保修成本占确认收入时销售成本的beplay官网ued费用。采用ASC 606后，大多数产品的标准保修被认为是单独的绩效义务。

Contract Balances



	As of		As of
（数千，百分比除外）	September 30, 2018		July 1, 2018		$Change			％改变
Accounts receivable, net	$	602,210	$	635,878	$	(33,668	）	（5.29	）％
Contract assets	$	15,373	$	14,727	$	646		4.39	％
Contract liabilities	$	463,617	$	556,691	$	(93,074	）	(16.72	）％

公司的付beplay官网ued款条款和条件因合同类型而有所不同，尽管该条款通常包括在运输后30至60天内支付70％至90％的合同考虑的90％，其余应在接受后30天内支付．In instances where the timing of revenue recognition differs from the timing of invoicing, the Company has determined that its contracts generally do not include a significant financing component.

合同资产的变化 three months ended September 30, 2018 is mainly due to $13.7 million 确认的收入超过向客户收费的金额，部分抵消了 $13.0 million of contract assets reclassified to accounts receivable as the Company’s right to consideration for these contract assets became unconditional. Contract assets are included in Other current assets on the Company's condensed consolidated balance sheet.

During the three months ended September 30, 2018 ，公司认可的beplay官网ued收入 $279.0 million 从截至合同负债中包括 July 1, 2018 ．这是合适的婚姻对象ally offset by the value of products and services billed to customers for which control of the products and service has not transferred to the customers. Contract liabilities are included in current and non-current liabilities on the Company's condensed consolidated balance sheets.

Remaining Performance Obligations

As of September 30, 2018 , the Company had $1.41 billion 剩余的绩效义务，代表公司提供产品和服务的义务，主要由收到书面客户请求的销售订单组成。beplay官网ued该公司希beplay官网ued望大致认识 5％到 15％在这些绩效义务作为接下来的十二个月以上的收入中，客户通常会受到延误，下调和取消的风险，通常受到有限或没有罚款的风险。

Refer to Note 17 “Segment Reporting and Geographic Information” for further information, including revenue by geographic region as well as significant product and service offering.

Practical expedient

该公司应beplay官网ued用以下实际权宜之计：


•	The Company accounts for shipping and handling costs as activities to fulfill the promise to transfer the goods, instead of a promised service to its customer.


•	The Company has elected to not adjust the promised amount of consideration for the effects of a significant financing component as the Company expects, at contract inception, that the period between when the entity transfers a promised good or service to a customer and when the customer pays for that good or service will generally be one year or less.


•	The Company has elected to adopt the practical expedient for contract costs, specifically in relation to incremental costs of obtaining a contract. Costs to obtain a contract are not material, and the Company generally expenses such costs as incurred because the amortization period is one year or less.


•	The Company has elected to adopt the practical expedient for contract modifications, specifically to reflect the aggregate effect of all modifications that occur before July 1, 2018 in determining the transaction price, identifying the satisfied and unsatisfied performance obligations, and allocating the transaction price to the performance obligations.