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Composition Of Certain Financial Statement Captions
 6 Months Ended
Mar. 27, 2020
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 27, 2020 and September 27, 2019 (amounts displayed in thousands, except as otherwise noted).
Accounts Receivable
March 27,
2020		September 27,
2019
Trade accounts receivable$165,421  $151,996  
Accounts receivable from patent administration program licensees92,884  46,894  
Accounts receivable, gross258,305  198,890  
Less: allowance for doubtful accounts(11,262) (9,775) 
Total$247,043  $189,115  

Accounts receivable, gross includes unbilled accounts receivable balances of $115.0 million and $82.3 million as of March 27, 2020 and September 27, 2019, respectively, 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.
Inventories
March 27,
2020		September 27,
2019
Raw materials$6,421  $8,031  
Work in process5,265  4,872  
Finished goods16,645  19,428  
Total$28,331  $32,331  

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 $3.2 million and $3.0 million of raw materials inventory within other non-current assets in our consolidated balance sheets as of March 27, 2020 and September 27, 2019, 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 27,
2020		September 27,
2019
Prepaid expenses$27,803  $17,997  
Other current assets23,353  20,924  
Income tax receivable—  783  
Total$51,156  $39,704  

As of March 27, 2020 and 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 and we have determined that no indicators of potential impairment exist based on current estimated selling prices in the market.
Accrued Liabilities
March 27,
2020		September 27,
2019
Accrued royalties$2,947  $2,957  
Amounts payable to patent administration program partners76,055  58,899  
Accrued compensation and benefits67,022  78,716  
Accrued professional fees16,600  19,216  
Unpaid PP&E additions9,820  15,332  
Accrued customer refunds15,751  24,299  
Other accrued liabilities57,674  68,725  
Total$245,869  $268,144  
Other Non-Current Liabilities
March 27,
2020		September 27,
2019
Supplemental retirement plan obligations$3,602  $3,466  
Non-current tax liabilities (1)
137,214  136,323  
Other liabilities37,989  37,673  
Total$178,805  $177,462  
(1) Refer to Note 12 “Income Taxes” for additional information related to tax liabilities.