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RECEIVABLES
9 Months Ended
Jun. 28, 2019
Receivables [Abstract]  
RECEIVABLES RECEIVABLES
The following table summarizes the Company's trade and unbilled receivables, net and notes receivable:
(In millions)
June 28,
2019
 
September 28,
2018
Trade and unbilled receivables, gross
$
1,169.9

 
$
1,093.0

Allowance for doubtful accounts
(47.0
)
 
(41.1
)
Trade and unbilled receivables, net
$
1,122.9

 
$
1,051.9

Short-term
$
1,054.2

 
$
1,009.9

Long-term (1) 
$
68.7

 
$
42.0

 
 
 
 
Notes receivable
$
32.6

 
$
29.8

Short-term (2) 
$

 
$
0.1

Long-term (1) (3)
$
32.6

 
$
29.7

(1) 
Included in other assets on the Company's Condensed Consolidated Balance Sheets.
(2) 
Included in prepaid expenses and other current assets on the Company's Condensed Consolidated Balance Sheets.
(3) 
Balances include accrued interest and are recorded in other assets on the Company's Condensed Consolidated Balance Sheets.
A financing receivable represents a financing arrangement with a contractual right to receive money, on demand or on fixed or determinable dates, and that is recognized as an asset on the Company’s Condensed Consolidated Balance Sheets. The Company’s financing receivables consist of trade receivables with contractual maturities of more than one year and notes receivable. A small portion of the Company's financing trade receivables are included in short-term trade accounts receivable.
As of June 28, 2019, and September 28, 2018, the allowance for doubtful accounts is entirely related to short-term trade and unbilled receivables.
See Note 14, "Proton Solutions Loans and Investments," for more information on the Company's long-term notes receivable balances.