Composition of Certain Financial Statement Captions

The following tables present detailed information from our consolidated balance sheets as of September 25, 2015 and September 26, 2014 (amounts displayed in thousands, except as otherwise noted).

Accounts Receivable



Accounts Receivable, Net	September 25, 2015			September 26, 2014
Trade accounts receivable	$	94,559		$	78,189
Accounts receivable from patent administration program customers	8,546			9,594
Accounts receivable, gross	103,105			87,783
Less: allowance for doubtful accounts	(1,542		)	(1,615		)
Total	$	101,563		$	86,168



Allowance for Doubtful Accounts	Balance at Beginning of Fiscal Year		Charged to Operations			Deductions			Balance at End of Fiscal Year
For fiscal year ended:
September 27, 2013	$	956	$	(174	)	$	(268	)	$	514
September 26, 2014	514		1,119			(18		)	1,615
September 25, 2015	1,615		33			(106		)	1,542

Inventories



Inventories	September 25, 2015		September 26, 2014
Raw materials	$	3,246	$	1,013
Work in process	3,279		47
Finished goods	7,347		7,476
Total	$	13,872	$	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 $1.4 million and $1.7 million of raw materials inventory within other non-current assets in our consolidated balance sheets as of September 25, 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	September 25, 2015		September 26, 2014
Prepaid expenses	$	13,680	$	11,665
Other current assets	7,525		7,152
Income tax receivable	10,826		4,063
Total	$	32,031	$	22,880

Other current assets as of September 25, 2015 and September 26, 2014 includes the carrying value of $0.9 million and $1.0 million, respectively, of land and building that is currently held for sale. Management has committed to a plan to sell the property and expects to do so within the next twelve months. For additional information, see Note 5 "Property, Plant & Equipment" to our consolidated financial statements.

Accrued Liabilities



Accrued Liabilities	September 25, 2015		September 26, 2014
Accrued royalties	$	1,951	$	2,526
Amounts payable to patent administration program partners	40,466		43,438
Accrued compensation and benefits	70,317		71,677
Accrued professional fees	6,523		6,162
Other accrued liabilities	50,050		34,573
Total	$	169,307	$	158,376

Other accrued liabilities include the accrual for unpaid PP&E additions of $21.9 million and $8.7 million as of September 25, 2015 and September 26, 2014, respectively.

Other Non-Current Liabilities



Other Non-Current Liabilities	September 25, 2015		September 26, 2014
Supplemental retirement plan obligations	$	2,400	$	2,409
Non-current tax liabilities	62,843		30,715
Other liabilities	11,781		10,591
Total	$	77,024	$	43,715

Refer to Note 10 “Income Taxes” for additional information related to tax liabilities.