Balance Sheet Information



	September 30, 2011			December 31, 2010
Receivables, net:
Accounts receivable	$	546.5		$	301.9
Less: Allowance for doubtful accounts	(7.5		)	(7.3		)
	$	539.0		$	294.6
Inventories:
Raw materials	$	58.6		$	49.0
Work in process	447.9			210.9
Finished goods	200.1			100.9
	$	706.6		$	360.8
Other Current Assets:
Deposits	$	2.9		$	1.9
Prepaid Expenses	31.1			22.2
Tax Receivables	32.9			14.9
Other	23.4			24.6
	$	90.3		$	63.6
Property, plant and equipment, net:
Land	$	78.0		$	48.3
Buildings	532.5			484.4
Machinery and equipment	1,940.4			1,631.1
Total property, plant and equipment	2,550.9			2,163.8
Less: Accumulated depreciation	(1,420.1		)	(1,299.5		)
	$	1,130.8		$	864.3
Accrued expenses:
Accrued payroll	$	116.0		$	73.1
Sales related reserves	44.5			36.5
Restructuring reserves	12.8			11.3
Accrued pension liability	0.4			0.3
Other	44.9			41.4
	$	218.6		$	162.6
Accumulated other comprehensive loss:
Foreign currency translation adjustments	$	(48.3	)	$	(58.8	)
Unrecognized prior service cost of defined benefit pension plan	(0.2		)	(0.1		)
Prior service cost from pension legal plan amendment	—			(0.2		)
	$	(48.5	)	$	(59.1	)

The activity related to the Company’s warranty reserves for the nine months ended September 30, 2011 and October 1, 2010, respectively is as follows (in millions):



	Nine Months Ended
	September 30, 2011		October 1, 2010
Beginning Balance	3.3		3.2
Provision	2.4		0.7
Usage	(0.7	)	(0.2	)
Ending Balance	5.0		3.7

The Company maintains defined benefits plans for some of its foreign subsidiaries. The Company recognizes the aggregate amount of all overfunded plans as an asset and the aggregate amount of all underfunded plans as a liability in its financial statements. Included in other long-term liabilities as of September 30, 2011 is total accrued pension liability for underfunded plans of $80.4 million. Included in this amount is $54.1 million for the SANYO Semiconductor portion of the underfunded pension liability assumed by the Company. As of December 31, 2010, the total accrued pension liability for underfunded plans was $22.7 million. As of September 30, 2011 and December 31, 2010, the total pension asset for overfunded plans was $12.1 million and $13.4 million, respectively. The components of the Company’s net periodic pension expense for the quarter and nine months ended September 30, 2011 and October 1, 2010 are as follows (in millions):



	Quarter Ended				Nine Months Ended
	September 30, 2011		October 1, 2010		September 30, 2011		October 1, 2010
Service cost	2.1		1.0		6.5		3.0
Interest cost	1.3		0.8		3.9		2.4
Expected return on plan assets	(1.0	)	(0.8	)	(3.0	)	(2.4	)
Amortization of prior service cost	0.1		0.1		0.3		0.3
Total net periodic pension cost	2.5		1.1		7.7		3.3

Included in other long-term liabilities as of September 30, 2011, are the estimated liabilities of $148.3 million, which represents the Company’s estimated portion of underfunded pension obligations relating to certain employees participating in certain SANYO Electric multiemployer defined benefit pension plans from which the Company intends to withdraw. During the quarter and nine months ended September 30, 2011, the Company recorded $8.8 million and $14.6 million, respectively, of expense associated with the Company’s participation in the SANYO Electric multiemployer pension plans. Due to the performance of the underlying SANYO Electric pension plan assets, during the quarter ended September 30, 2011, the Company increased its estimate of its withdrawal liability by approximately $5.7 million.