Note 7. Balance Sheet and Other Details

Accounts receivable allowances

As of September 26, 2015, our accounts receivable allowance was $0.7 million. Our accounts receivable allowance balance as of June 27, 2015 was $1.2 million.

Inventories

The components of inventories were as follows (in millions):

	September 26, 2015		June 27, 2015
Finished goods	$	51.3	$	60.1
Work in process		23.2		23.4
Raw materials and purchased parts		28.4		16.2
Inventories	$	102.9	$	99.7

During the three months ended September 26, 2015, we wrote-off $0.5 million of inventory.

Prepayments and other current assets

The components of prepayments and other current assets were as follows (in millions):

	September 26, 2015		June 27, 2015
Prepayments	$	27.5	$	20.4
Advances to contract manufacturers		9.4		9.5
Due from Viavi		4.8		—
Other current assets		10.4		16.2
Prepayments and other current assets	$	52.1	$	46.1

Amount due from Viavi represents certain obligations to be reimbursed from Viavi pursuant to the Separation and Distribution Agreement and Contribution Agreement.

Property, plant and equipment, net

The components of property, plant and equipment, net were as follows (in millions):

	September 26, 2015			June 27, 2015
Land	$	5.9		$	5.9
Buildings and improvement		28.7			28.6
Machinery and equipment		332.3			326.4
Furniture and fixtures and software		30.9			8.0
Leasehold improvements		29.2			20.5
Construction in progress		16.6			26.8
		443.6			416.2
Less: Accumulated depreciation		(302.1	)		(273.0	)
Property, plant and equipment, net	$	141.5		$	143.2

During the three months ended September 26, 2015 and September 27, 2014, we recorded depreciation expense of $11.7 million, and $10.4 million, respectively.

Other current liabilities

The components of other current liabilities were as follows (in millions):

	September 26, 2015		June 27, 2015
Restructuring accrual and related charges	$	5.6	$	3.2
Warranty accrual		2.5		2.8
Others		2.6		5.4
Other current liabilities	$	10.7	$	11.4

Other non-current liabilities

The components of other non-current liabilities were as follows (in millions):

	September 26, 2015		June 27, 2015
Derivative liability	$	7.5	$	—
Asset retirement obligation		2.2		1.8
Pension and related accruals		2.6		2.1
Deferred rent		1.6		1.7
Restructuring accrual and related charges		0.5		1.7
Other non-current liabilities		1.9		2.5
Other non-current liabilities	$	16.3	$	9.8