Composition Of Certain Financial Statement Captions

6 Months Ended

Mar. 29, 2019

Composition Of Certain Financial Statement Captions [Abstract]

Composition Of Certain Financial Statement Captions

4. Composition of Certain Financial Statement Captions

The following tables present detailed information from our consolidated balance sheets as of March 29, 2019 and September 28, 2018 (amounts displayed in thousands, except as otherwise noted).

Accounts Receivable

	March 29, 2019			September 28, 2018 (as adjusted)
Trade accounts receivable	$	127,526		$	108,929
Accounts receivable from patent administration program licensees	58,298			62,462
Accounts receivable, gross	185,824			171,391
Less: allowance for doubtful accounts	(7,207		)	(5,258		)
Total	$	178,617		$	166,133

Trade accounts receivable includes unbilled accounts receivable balances related to amounts that are contractually owed.

Inventories

	March 29, 2019		September 28, 2018
Raw materials	$	10,122	$	6,095
Work in process	4,554		4,044
Finished goods	19,956		16,067
Total	$	34,632	$	26,206

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 $2.3 million and $2.6 million of raw materials inventory within other non-current assets in our consolidated balance sheets as of March 29, 2019 and September 28, 2018, 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

	March 29, 2019		September 28, 2018 (as adjusted)
Prepaid expenses	$	24,050	$	18,508
Other current assets	16,825		13,946
Income tax receivable	3,175		2,436
Total	$	44,050	$	34,890

Accrued Liabilities

	March 29, 2019		September 28, 2018 (as adjusted)
Accrued royalties	$	3,072	$	2,648
Amounts payable to patent administration program partners	60,287		69,061
Accrued compensation and benefits	62,936		84,491
Accrued professional fees	12,516		9,749
Unpaid PP&E additions	10,010		13,956
Other accrued liabilities	81,887		63,223
Total	$	230,708	$	243,128

Other Non-Current Liabilities

	March 29, 2019		September 28, 2018
Supplemental retirement plan obligations	$	3,257	$	3,388
Non-current tax liabilities	151,011		129,253
Other liabilities	49,931		51,158
Total	$	204,199	$	183,799