Composition of Certain Financial Statement Captions

The following tables present detailed information from our consolidated balance sheets as of March 27, 2015 and September 26, 2014 (amounts displayed in thousands, except as otherwise noted).

Accounts Receivable



Accounts Receivable, Net	March 27, 2015			September 26, 2014
Trade accounts receivable	$	91,792		$	78,189
Accounts receivable from patent administration program customers	7,816			9,594
Accounts receivable, gross	99,608			87,783
Less: allowance for doubtful accounts	(1,046		)	(1,615		)
Total	$	98,562		$	86,168

Inventories



Inventories	March 27, 2015		September 26, 2014
Raw materials	$	9,752	$	1,013
Work in process	2,950		47
Finished goods	11,059		7,476
Total	$	23,761	$	8,536

Inventories are stated at the lower of cost (first-in, first-out) or market. Inventory with a consumption period expected to exceed twelve months is recorded within other non-current assets in our consolidated balance sheets. We have included $1.8 million and $1.7 million of raw materials inventory within other non-current assets in our consolidated balance sheets as of March 27, 2015 and September 26, 2014, respectively. Based on anticipated inventory consumption rates, and aside from existing write-downs due to excess inventory, we do not believe that material risk of obsolescence exists prior to ultimate sale.

Prepaid Expenses And Other Current Assets



Prepaid Expenses And Other Current Assets	March 27, 2015		September 26, 2014
Prepaid expenses	$	16,371	$	11,665
Other current assets	7,982		7,152
Income tax receivable	10,170		4,063
Total	$	34,523	$	22,880

Accrued Liabilities



Accrued Liabilities	March 27, 2015		September 26, 2014
Accrued royalties	$	3,040	$	2,526
Amounts payable to patent administration program partners	60,427		43,438
Accrued compensation and benefits	57,852		71,677
Accrued professional fees	4,386		6,162
Other accrued liabilities	63,802		34,573
Total	$	189,507	$	158,376

Other accrued liabilities include the accrual for unpaid property, plant and equipment additions of $27.8 million and $8.7 million as of March 27, 2015 and September 26, 2014, respectively.

Other Non-Current Liabilities



Other Non-Current Liabilities	March 27, 2015		September 26, 2014
Supplemental retirement plan obligations	$	2,400	$	2,409
Non-current tax liabilities	49,180		30,715
Other liabilities	13,135		10,591
Total	$	64,715	$	43,715