3. Composition of Certain Financial Statement Captions

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

Accounts Receivable



	December 29, 2017			September 29, 2017
Trade accounts receivable	$	107,068		$	62,305
Accounts receivable from patent administration program customers	19,936			14,412
Accounts receivable, gross	127,004			76,717
Less: allowance for doubtful accounts	(4,087		)	(2,967		)
Total	$	122,917		$	73,750

Inventories



	December 29, 2017		September 29, 2017
Raw materials	$	4,465	$	6,812
Work in process	6,321		4,954
Finished goods	14,076		13,285
Total	$	24,862	$	25,051

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 $3.1 million and $1.8 million of raw materials inventory within other non-current assets in our consolidated balance sheets as of December 29, 2017 and September 29, 2017, respectively. We write-down inventory at the time it is deemed excess or obsolete.

Prepaid Expenses And Other Current Assets



	December 29, 2017		September 29, 2017
Prepaid expenses	$	17,852	$	16,681
Other current assets	12,743		11,383
Income tax receivable	510		2,444
Total	$	31,105	$	30,508

Accrued Liabilities



	December 29, 2017		September 29, 2017
Accrued royalties	$	2,298	$	2,274
Amounts payable to patent administration program partners	59,619		49,141
Accrued compensation and benefits	60,365		92,277
Accrued professional fees	7,500		5,530
Unpaid PP&E additions	10,203		10,096
Other accrued liabilities	38,434		47,716
Total	$	178,419	$	207,034

Other Non-Current Liabilities



	December 29, 2017		September 29, 2017
Supplemental retirement plan obligations	$	3,067	$	2,928
Non-current tax liabilities	182,882		91,013
Other liabilities	12,862		13,573
Total	$	198,811	$	107,514