Deferred Revenue And Customer Advances

3 Months Ended

Apr. 01, 2012

Deferred Revenue And Customer Advances [Abstract]

H. Deferred Revenue and Customer Advances

Deferred revenue and customer advances consist of the following and are included in short and long-term deferred revenue and customer advances.


	April 1, 2012		December 31, 2011
	(in thousands)
Customer advances	$	65,789	$	70,001
Maintenance, training and extended warranty		37,408		33,953
Undelivered elements		7,211		7,939
Acceptance		99		318

Total deferred revenue and customer advances	$	110,507	$	112,211

- Definition

The entire disclosure for deferred revenues at the end of the reporting period, and description and amounts of significant changes that occurred during the reporting period. Deferred revenue is a liability as of the balance sheet date related to a revenue producing activity for which revenue has not yet been recognized. Generally, an entity records deferred revenue when it receives consideration from a customer before achieving certain criteria that must be met for revenue to be recognized in conformity with GAAP.

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