RECEIVABLES

The following table summarizes the Company's accounts receivable and notes receivable as of October 2, 2015 and September 26, 2014:



	October 2,			September 26,
(In millions)	2015			2014
Accounts receivable, gross	$	838.2		$	786.3
Allowance for doubtful accounts	(21.2		)	(20.3		)
Accounts receivable, net	$	817.0		$	766.0
Short-term	$	770.9		$	731.9
Long-term	$	46.1		$	34.1

Notes receivable	$	40.9		$	15.0
Short-term	$	10.0		$	—
Long-term	$	30.9		$	15.0

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 Consolidated Balance Sheets. The Company’s financing receivables consist of accounts receivable with contractual maturities of more than one year and notes receivable. A small portion of the Company's financing accounts receivables were within the short-term accounts receivable.

Allowance for doubtful accounts is entirely related to the short-term accounts receivable for both the fiscal years ended October 2, 2015 and September 26, 2014. There was no significant activity in the allowance for doubtful financing accounts receivable during fiscal years 2015, 2014 and 2013.

See Note 16, "VPT Loans" for more information on the Company's long-term notes receivable balances.