3. Composition of Certain Financial Statement Captions

The following tables present detailed information from our consolidated balance sheets as of June 30, 2017 and September 30, 2016 (amounts displayed in thousands, except as otherwise noted).

Accounts Receivable



	June 30, 2017			September 30, 2016
Trade accounts receivable	$	70,594		$	66,229
Accounts receivable from patent administration program customers	14,787			11,829
Accounts receivable, gross	85,381			78,058
Less: allowance for doubtful accounts	(3,279		)	(2,370		)
Total	$	82,102		$	75,688

Inventories



	June 30, 2017		September 30, 2016
Raw materials	$	4,755	$	3,526
Work in process	2,389		4,020
Finished goods	12,806		8,808
Total	$	19,950	$	16,354

Inventories are stated at the lower of cost and net realizable value. Inventory with a consumption period expected to exceed twelve months is recorded within other non-current assets in our consolidated balance sheets. In addition to the amounts shown in the table above, we have included $2.0 million and $1.6 million of raw materials inventory within other non-current assets in our consolidated balance sheets as of June 30, 2017 and September 30, 2016, respectively. Based on anticipated inventory consumption rates, and aside from existing write-downs due to excess and obsolete inventory, we do not believe that material risk of obsolescence exists prior to ultimate sale.

Prepaid Expenses And Other Current Assets



	June 30, 2017		September 30, 2016
Prepaid expenses	$	16,510	$	13,440
Other current assets	10,311		11,578
Income tax receivable	2,969		1,284
Total	$	29,790	$	26,302

Accrued Liabilities



	June 30, 2017		September 30, 2016
Accrued royalties	$	1,962	$	1,939
Amounts payable to patent administration program partners	51,105		34,472
Accrued compensation and benefits	71,822		71,261
Accrued professional fees	5,685		6,528
Unpaid PP&E additions	6,359		17,100
Other accrued liabilities	40,052		37,755
Total	$	176,985	$	169,055

Other Non-Current Liabilities



	June 30, 2017		September 30, 2016
Supplemental retirement plan obligations	$	2,820	$	2,540
Non-current tax liabilities	85,792		68,254
Other liabilities	12,592		12,128
Total	$	101,204	$	82,922