Business Segments

9 Months Ended

Sep. 30, 2011

Segment Reporting [Abstract]

Business Segments

Business Segments

We have two reportable segments, packaging and test. Packaging and test are integral steps in the process of manufacturing semiconductor devices, and our customers will engage with us for both packaging and test services, or just packaging or test services.

The accounting policies for segment reporting are the same as those for our Consolidated Financial Statements as a whole. We evaluate our operating segments based on gross profit and gross property, plant and equipment. We do not specifically identify and allocate total assets by operating segment. Summarized financial information concerning reportable segments is shown in the following table. The “other” column reflects other corporate adjustments to net sales and gross profit and the property, plant and equipment of our sales and corporate offices.

	Packaging		Test	Other		Total
	(In thousands)
Three Months Ended September 30, 2011
Net sales	$	667,301	72,655	51		$	740,007
Gross profit	$	104,654	17,909	(324	)	$	122,239
Three Months Ended September 30, 2010
Net sales	$	712,397	81,526	48		$	793,971
Gross profit	$	158,361	29,738	159		$	188,258
Nine Months Ended September 30, 2011
Net sales	$	1,877,470	214,997	123		$	2,092,590
Gross profit	$	325,339	54,058	(655	)	$	378,742
Nine Months Ended September 30, 2010
Net sales	$	1,970,921	217,717	236		$	2,188,874
Gross profit	$	440,402	64,241	(230	)	$	504,413
Gross Property, Plant and Equipment
September 30, 2011	$	3,171,129	861,621	148,075		$	4,180,825
December 31, 2010	$	3,018,216	800,125	143,221		$	3,961,562