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Balance Sheet Details
 12 Months Ended
Dec. 28, 2019
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance Sheet Details Balance Sheet Details
Restricted Cash
The Company’s restricted cash balance is held in deposit accounts at various banks globally. These amounts primarily collateralize the Company’s issuances of standby letters of credit and bank guarantees.

The following table provides details of selected balance sheet items (in thousands):
 
December 28,
2019
 
December 29,
2018
Inventory:
 
 
 
Raw materials
$
47,474

 
$
74,435

Work in process
48,842

 
57,232

Finished goods
244,113

 
180,221

Total
$
340,429

 
$
311,888

Property, plant and equipment, net:
 
 
 
Computer hardware
$
36,086

 
$
15,633

Computer software(1)
45,428

 
40,923

Laboratory and manufacturing equipment(2)
313,081

 
304,889

Land and building
12,349

 
187,184

Furniture and fixtures
2,845

 
2,587

Leasehold and building improvements(3)
52,263

 
46,038

Construction in progress
27,946

 
32,997

Subtotal
$
489,998

 
$
630,251

Less accumulated depreciation and amortization(4)
(339,205
)
 
(287,431
)
Total
$
150,793

 
$
342,820

Accrued expenses:
 
 
 
Loss contingency related to non-cancelable purchase commitments
$
24,812

 
$
26,042

Professional and other consulting fees
12,296

 
10,442

Taxes payable
65,815

 
23,249

Accrued rebate and customer prepay liability
4,390

 
14,301

Restructuring accrual
26,076

 
13,097

Acquisition-related funds in escrow
—

 
10,000

Short-term financing lease obligation
1,380

 
4,718

Short-term operating lease liability
18,106

 
—

Other accrued expenses and other current liabilities
40,293

 
30,042

Total accrued expenses
$
193,168

 
$
131,891


(1) 
Included in computer software at December 28, 2019 and December 29, 2018 were $23.3 million and $13.1 million, respectively, related to enterprise resource planning (“ERP”) systems that the Company implemented. The unamortized ERP costs at December 28, 2019 and December 29, 2018 were $11.3 million and $3.9 million, respectively.
(2) 
Included in laboratory and manufacturing equipment at December 28, 2019 was $2 million related to an equipment finance lease entered by the Company for a term of three years with an option to purchase at the end of the three year term. The finance lease was recorded at $2 million using a discount rate of 8.2% and was included in property, plant and equipment, net. As of December 28, 2019, $1 million was included in accrued expenses and other current liabilities and $1.0 million as long term finance lease obligation.
(3) 
Included in leasehold improvements at December 28, 2019 was equipment finance lease entered by the Company for a term of five years with an option to purchase at the end of five year term. The finance lease was recorded at $2.3 million using a discount rate of 5% and was included in property, plant and equipment, net. As of December 28, 2019, $0.4 million was included in accrued expenses and other current liabilities and $1.3 million as long term finance lease obligation.
(4) 
Depreciation expense was $60.0 million, $47.7 million and $39.4 million (which includes depreciation of capitalized ERP costs of $2.4 million, $2.2 million and $1.7 million, respectively) for 2019, 2018 and 2017, respectively.