Note 7. Balance Sheet Components

Accounts receivable allowances

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

Inventories

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



	December 26, 2015		June 27, 2015
Finished goods	$	50.8	$	60.1
Work in process	26.3		23.4
Raw materials and purchased parts	30.2		16.2
Inventories	$	107.3	$	99.7

During the three and six months ended December 26, 2015, we wrote off $0.6 million and $1.1 million of inventory, respectively.

During the three and six months ended December 27, 2014, we wrote off $1.4 million and $2.0 million of inventory, respectively.

Prepayments and other current assets

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



	December 26, 2015		June 27, 2015
Prepayments	$	28.5	$	20.4
Advances to contract manufacturers	8.7		9.5
Due from Viavi, net	1.0		—
Other current assets	12.2		16.2
Prepayments and other current assets	$	50.4	$	46.1

Amount due from Viavi, net represents certain obligations to be reimbursed from Viavi, net of payables, 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):



	December 26, 2015			June 27, 2015
Land	$	5.9		$	5.9
Buildings and improvement	28.7			28.6
Machinery and equipment	335.2			326.4
Furniture and fixtures and software	31.4			8.0
Leasehold improvements	28.7			20.5
Construction in progress	35.0			26.8
	464.9			416.2
Less: Accumulated depreciation	(313.5		)	(273.0		)
Property, plant and equipment, net	$	151.4		$	143.2

Other current liabilities

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



	December 26, 2015		June 27, 2015
Restructuring accrual and related charges	$	4.3	$	3.2
Warranty accrual	3.1		2.8
Others	4.4		5.4
Other current liabilities	$	11.8	$	11.4

Other non-current liabilities

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



	December 26, 2015		June 27, 2015
Asset retirement obligation	2.1		1.8
Pension and related accruals	2.6		2.1
Deferred rent	1.5		1.7
Restructuring accrual and related charges	—		1.7
Other non-current liabilities	1.8		2.5
Other non-current liabilities	$	8.0	$	9.8