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Composition Of Certain Financial Statement Captions
 12 Months Ended
Sep. 24, 2021
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 24, 2021 and September 25, 2020 (amounts displayed in thousands).
Accounts Receivable and Contract Assets
September 24,
2021		September 25,
2020
Trade accounts receivable$160,112 $147,618 
Accounts receivable from patent administration program licensees81,241 48,630 
Contract assets182,524 161,357 
Accounts receivable, gross and contract assets, gross423,877 357,605 
Less: allowance for credit losses(8,952)(15,908)
Total accounts receivable and contract assets, net$414,925 $341,697 
Accounts receivable, gross includes unbilled accounts receivable balances of $97.5 million and $62.1 million as of September 24, 2021 and September 25, 2020, 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.
Allowance for Credit LossesBeginning BalanceCharges/(Credits)  
to G&A		DeductionsEnding Balance
For fiscal year ended:
September 27, 2019$5,258 $4,523 $(6)$9,775 
September 25, 20209,775 7,689 (1,556)15,908 
September 24, 202115,908 (2,889)(4,067)8,952 
Inventories
September 24,
2021		September 25,
2020
Raw materials$2,792 $3,770 
Work in process3,461 9,214 
Finished goods4,712 12,566 
Total inventories$10,965 $25,550 
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 $1.9 million and $2.6 million of raw materials inventory within non-current assets as of September 24, 2021 and September 25, 2020, 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
September 24,
2021		September 25,
2020
Prepaid expenses$29,964 $17,884 
Other current assets32,773 35,138 
Total prepaid expenses and other current assets$62,737 $53,022 
In fiscal year 2019, management committed to a plan to sell a property, which included land and a building, after the lease on the property expired and we re-assessed the real estate needs of our business. This property was previously classified as held for sale and was included in other current assets on the consolidated balance sheets, with a carrying value of $2.2 million as of September 25, 2020. In the first quarter of fiscal 2021, we finalized the sale on this property, and as a result, we realized a gain of $13.9 million, which was recorded to gain on sale of assets on the consolidated statements of operations. The property was 51% owned by the controlling interest, therefore 51% of the gain realized in gain on sale of assets has been attributed to the controlling interest.
Accrued Liabilities
September 24,
2021		September 25,
2020
Amounts payable to patent administration program partners$72,847 $60,427 
Accrued compensation and benefits107,322 89,684 
Accrued professional fees11,737 10,344 
Unpaid property, plant, and equipment additions17,839 15,102 
Accrued customer refunds14,151 10,053 
Accrued market development funds7,777 6,612 
Other accrued liabilities31,055 27,752 
Total accrued liabilities$262,728 $219,974 
Other Non-Current Liabilities
September 24,
2021		September 25,
2020
Supplemental retirement plan obligations$4,877 $4,181 
Non-current tax liabilities (1)
85,063 85,943 
Other liabilities15,370 32,030 
Total other non-current liabilities$105,310 $122,154 
(1)     Refer to Note 12 “Income Taxes” for additional information related to our tax liabilities.