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演示基础（政策） |
3个月结束 |
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2012年9月30日 |
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| Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
| Basis of Presentation |
Basis of Presentation.
浓缩的合并财务报表哈ve been prepared by KLA-Tencor Corporation (“KLA-Tencor” or the “Company”) pursuant to the rules and regulations of the U.S. Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to such rules and regulations. In the opinion of management, the unaudited interim financial statements reflect all adjustments (consisting only of normal, recurring adjustments) necessary for a fair statement of the financial position, results of operations and cash flows for the periods indicated. These financial statements and notes, however, should be read in conjunction with Item 8, “Financial Statements and Supplementary Data” included in the Company’s Annual Report on Form 10-K for the fiscal year ended
June 30, 2012
，向SEC提起
August 6, 2012
。
The condensed consolidated financial statements include the accounts of KLA-Tencor and its majority-owned subsidiaries. All significant intercompany balances and transactions have been eliminated.
The results of operations for the
three
months ended
2012年9月30日
不一定指示任何其他临时期或整个财政年度可能预期的结果
June 30, 2013
。
Certain reclassifications have been made to the prior year’s Condensed Consolidated Balance Sheet and notes to conform to the current year presentation. The reclassifications had no effect on the Condensed Consolidated Statements of Operations or Cash Flows.
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| Management Estimates |
Management Estimates.
The preparation of the condensed consolidated financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the condensed consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Actual results could differ from those estimates.
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| 标准保修 |
KLA-Tencor provides standard warranty coverage on its systems for
40 hours
每周
12
months, providing labor and parts necessary to repair the systems during the warranty period. The Company accounts for the estimated warranty cost as a charge to costs of revenues when revenue is recognized. The estimated warranty cost is based on historical product performance and field expenses. Utilizing actual service records, the Company calculates the average service hours and parts expense per system and applies the actual labor and overhead rates to determine the estimated warranty charge. The Company updates these estimated charges on a quarterly basis. The actual product performance and/or field expense profiles may differ, and in those cases the Company adjusts its warranty accruals accordingly.
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| Recent Accounting Pronouncements |
Recent Accounting Pronouncements.
2011年9月，财务会计标准委员会（“ FASB”）发布了一项会计标准更新，旨在简化测试商誉的损害。这些修正案允许实体首先评估定性因素，以确定是否有必要执行两步定量的商誉损害测试。除非实体根据定性评估确定报告单位的公允价值，否则将不再需要一个实体来计算报告单位的公允价值，即报告单位的公允价值少于其携带金额。该修正案对于截至2013年6月30日的公司财政年度进行的年度和临时商誉障碍测试有效，并允许提早采用。beplay官网ued截至20beplay官网ued11年12月31日的三个月开始，该公司选择提早通过此会计指南（有关详细说明，请参见注释5，请参阅注释5，“商誉和购买无形资产”）。
2011年6月，FASB发布了会计标准更新，要求增加其他综合收入中报告的项目的突出性。该修正案消除了作为股东权益变化声明的一部分提出其他综合收入组成部分的选择，并要求将综合收入的总计，净收入的零件和其他综合收入的组成部分呈现综合收入的连续声明或在两个单独但连续的陈述中。该修正案还需要介绍从其他综合收入中重新分类的项目的调整，该声明中提出了净收入的组成部分和其他综合收入的组成部分，而FASB在2011年12月被FASB无限地递延。除了上面提到的重新分类调整的部分相比，该部分已无限期地推迟了）对截至2012年9月30日的公司的临时时期有效。该修正案对公司的财务状况，运营成果或beplay官网ued现金流量仅是披露本质上的。
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