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Composition Of Certain Financial Statement Captions
 3 Months Ended
Dec. 31, 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 condensed consolidated balance sheets as of December 31, 2021 and September 24, 2021 (in thousands).
Accounts Receivable and Contract Assets
December 31,
2021		September 24,
2021
Trade accounts receivable$137,985 $160,112 
Accounts receivable from patent administration program licensees113,364 81,241 
Contract assets226,953 182,524 
Accounts receivable, gross and contract assets, gross478,302 423,877 
Less: allowance for credit losses on accounts receivable and contract assets(10,044)(8,952)
Total accounts receivable and contract assets, net$468,258 $414,925 
Accounts receivable, gross includes unbilled accounts receivable balances of $105.1 million and $97.5 million as of December 31, 2021 and September 24, 2021, 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		Additions/(Deductions)Ending Balance
For fiscal year-to-date period ended:
September 24, 2021$15,908 $(2,889)$(4,067)$8,952 
December 31, 20218,952 1,559 11 10,522 
Allowance for credit losses includes the provision for estimated credit losses on our sales-type leases of $0.5 million as of December 31, 2021. The allowance for credit losses on these leases as of September 24, 2021 was not material.
Inventories
December 31,
2021		September 24,
2021
Raw materials$4,571 $2,792 
Work in process3,761 3,461 
Finished goods4,812 4,712 
Total inventories$13,144 $10,965 
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 condensed consolidated balance sheets. We have included $1.6 million and $1.9 million of raw materials inventory within non-current assets as of December 31, 2021 and September 24, 2021, 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
December 31,
2021		September 24,
2021
Prepaid expenses$35,615 $29,964 
Other current assets33,078 32,773 
Total prepaid expenses and other current assets$68,693 $62,737 
Accrued Liabilities
December 31,
2021		September 24,
2021
Amounts payable to patent administration program partners$77,273 $72,847 
Accrued compensation and benefits68,160 107,322 
Accrued professional fees13,405 11,737 
Unpaid property, plant, and equipment additions18,257 17,839 
Accrued customer refunds9,677 14,151 
Accrued market development funds12,299 7,777 
Other accrued liabilities26,776 31,055 
Total accrued liabilities$225,847 $262,728 
Other Non-Current Liabilities
December 31,
2021		September 24,
2021
Supplemental retirement plan obligations$4,783 $4,877 
Non-current tax liabilities (1)
86,161 85,063 
Other liabilities11,434 15,370 
Total other non-current liabilities$102,378 $105,310 
(1)        Refer to Note 12 "Income Taxes" for additional information related to our tax liabilities.