Composition of Certain Financial Statement Captions

The following tables present detailed information from our consolidated balance sheets as of September 29, 2017 and September 30, 2016 (amounts displayed in thousands, except as otherwise noted).

Accounts Receivable



Accounts Receivable, Net	September 29, 2017			September 30, 2016
Trade accounts receivable	$	62,305		$	66,229
Accounts receivable from patent administration program customers	14,412			11,829
Accounts receivable, gross	76,717			78,058
Less: allowance for doubtful accounts	(2,967		)	(2,370		)
Total	$	73,750		$	75,688



Allowance for Doubtful Accounts	Beginning Balance		Charged to G&A		Deductions			Ending Balance
For fiscal year ended:
September 25, 2015	$	1,615	$	33	$	(106	)	$	1,542
September 30, 2016	1,542		1,017		(189		)	2,370
September 29, 2017	2,370		924		(327		)	2,967

Inventories



Inventories	September 29, 2017		September 30, 2016
Raw materials	$	6,812	$	3,526
Work in process	4,954		4,020
Finished goods	13,285		8,808
Total	$	25,051	$	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. We have included $1.8 million and $1.6 million of raw materials inventory within other non-current assets in our consolidated balance sheets as of September 29, 2017 and September 30, 2016, 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 29, 2017		September 30, 2016
Prepaid expenses	$	16,681	$	13,440
Other current assets	11,383		11,578
Income tax receivable	2,444		1,284
Total	$	30,508	$	26,302

Accrued Liabilities



Accrued Liabilities	September 29, 2017		September 30, 2016
Accrued royalties	$	2,274	$	1,939
Amounts payable to patent administration program partners	49,141		34,472
Accrued compensation and benefits	92,277		71,261
Accrued professional fees	5,530		6,528
Unpaid PP&E additions	10,096		17,100
Other accrued liabilities	47,716		37,755
Total	$	207,034	$	169,055

Other Non-Current Liabilities



Other Non-Current Liabilities	September 29, 2017		September 30, 2016
Supplemental retirement plan obligations	$	2,928	$	2,540
Non-current tax liabilities	91,013		68,254
Other liabilities	13,573		12,128
Total	$	107,514	$	82,922

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