Business Segment Information

9 Months Ended

Oct. 01, 2011

Business Segment Information [Abstract]

Business Segment Information

11  Business Segment Information

The Company's business activities, for which discrete financial information is available, are regularly reviewed and evaluated by the chief operating decision makers. As a result of this evaluation, the Company determined that it has two operating segments: Waters Division and TA Division.

Waters Division is primarily in the business of designing, manufacturing, distributing and servicing LC and MS instruments, columns and other chemistry consumables that can be integrated and used along with other analytical instruments. TA Division is primarily in the business of designing, manufacturing, distributing and servicing thermal analysis, rheometry and calorimetry instruments. The Company's two divisions are its operating segments and each has similar economic characteristics; product processes; products and services; types and classes of customers; methods of distribution; and regulatory environments. Because of these similarities, the two segments have been aggregated into one reporting segment for financial statement purposes. Please refer to the consolidated financial statements for financial information regarding the one reportable segment of the Company.

Net sales for the Company's products and services are as follows for the three and nine months endedOctober 1, 2011 and October 2, 2010 (in thousands):

			Three Months Ended				Nine Months Ended
			October 1, 2011		October 2, 2010		October 1, 2011		October 2, 2010
Product net sales:
	Waters instrument systems		$	212,664	$	185,526	$	616,596	$	526,627
	Chemistry			72,104		65,595		220,125		195,144
	TA instrument systems			36,580		31,813		104,113		89,630
		Total product sales		321,348		282,934		940,834		811,401
Service net sales:
	Waters service			121,245		107,904		354,523		317,798
	TA service			11,941		10,200		34,407		30,594
		Total service sales		133,186		118,104		388,930		348,392
Total net sales			$	454,534	$	401,038	$	1,329,764	$	1,159,793