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Composition Of Certain Financial Statement Captions
 12 Months Ended
Sep. 27, 2019
Composition Of Certain Financial Statement Captions [Abstract]  
Composition Of Certain Financial Statement Captions Composition of Certain Financial Statement Captions
The following tables present detailed information from our consolidated balance sheets as of September 27, 2019 and September 28, 2018 (amounts displayed in thousands).
Accounts Receivable
Accounts Receivable, Net
September 27,
2019
 
September 28, 2018
(as adjusted)
Trade accounts receivable
$
151,996

 
$
108,929

Accounts receivable from patent administration program licensees
46,894

 
62,462

Accounts receivable, gross
198,890

 
171,391

Less: allowance for doubtful accounts
(9,775
)
 
(5,258
)
Total
$
189,115

 
$
166,133



Trade accounts receivable includes unbilled accounts receivable balances of $57.2 million as of September 27, 2019 related to amounts that are contractually owed. The unbilled balance represents our unconditional right to consideration related to fixed fee contracts which we are entitled to as a result of satisfying, or partially satisfying, performance obligations, as well as Via's unconditional right to consideration related to their patent administration programs.

Allowance for Doubtful Accounts
Beginning Balance
Charged to
G&A
Deductions
Ending Balance
For fiscal year ended:
 
 
 
 
September 29, 2017
$
2,370

$
924

$
(327
)
$
2,967

September 28, 2018 (as adjusted)
2,967

2,413

(122
)
5,258

September 27, 2019
5,258

4,523

(6
)
9,775


Inventories
Inventories
September 27,
2019
 
September 28,
2018
Raw materials
$
8,031

 
$
6,095

Work in process
4,872

 
4,044

Finished goods
19,428

 
16,067

Total
$
32,331

 
$
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 $3.0 million and $2.6 million of raw materials inventory within other non-current assets in our consolidated balance sheets as of September 27, 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
Prepaid Expenses And Other Current Assets
September 27,
2019
 
September 28, 2018
(as adjusted)
Prepaid expenses
$
17,997

 
$
18,508

Other current assets
20,924

 
13,946

Income tax receivable
783

 
2,436

Total
$
39,704

 
$
34,890



As of September 27, 2019, other current assets include the carrying value of $2.2 million of land and building that are currently held for sale. Management has committed to a plan to sell the property. Based on current estimated selling prices in the market, we have determined that no indicators of potential impairment exist.
Accrued Liabilities
Accrued Liabilities
September 27,
2019
 
September 28, 2018
(as adjusted)
Accrued royalties
$
2,957

 
$
2,648

Amounts payable to patent administration program partners
58,899

 
69,061

Accrued compensation and benefits
78,716

 
84,491

Accrued professional fees
19,216

 
9,749

Unpaid PP&E additions
15,332

 
13,956

Other accrued liabilities
93,024

 
63,223

Total
$
268,144

 
$
243,128


Other Non-Current Liabilities
Other Non-Current Liabilities
September 27,
2019
 
September 28, 2018
(as adjusted)
Supplemental retirement plan obligations
$
3,466

 
$
3,388

Non-current tax liabilities (1)
136,323

 
129,253

Other liabilities
37,673

 
51,158

Total
$
177,462

 
$
183,799

(1)    Refer to Note 11 “Income Taxes” for additional information related to tax liabilities.