Note 2 — Composition of Certain Balance Sheet Captions


	As of September 28, 2012			As of March 30, 2012
	(In thousands)
Accounts receivable, net:
Billed	$	113,160		$	108,758
Unbilled		119,584			103,929
Allowance for doubtful accounts		(1,138	)		(997	)

	$	231,606		$	211,690

Inventories:
Raw materials	$	43,440		$	46,208
Work in process		23,814			23,932
Finished goods		65,636			57,506

	$	132,890		$	127,646

Prepaid expenses and other current assets:
Prepaid expenses	$	31,881		$	25,103
Other		2,837			5,814

	$	34,718		$	30,917

Satellites, net:
Satellite — WildBlue-1 (estimated useful life of 10 years)	$	195,890		$	195,890
Capital lease of satellite capacity — Anik F2 (estimated useful life of 10 years)		99,090			99,090
Satellite — ViaSat-1 (estimated useful life of 17 years)		363,204			362,977

		658,184			657,957
Less accumulated depreciation and amortization		(97,663	)		(72,226	)

	$	560,521		$	585,731

Property and equipment, net:
Machinery and equipment (estimated useful life of 2-5 years)	$	219,660		$	195,975
Computer equipment and software (estimated useful life of 2-7 years)		132,032			127,596
CPE leased equipment (estimated useful life of 3-5 years)		118,755			85,271
Furniture and fixtures (estimated useful life of 7 years)		14,086			14,093
Leasehold improvements (estimated useful life of 2-17 years)		51,373			51,205
Building (estimated useful life of 24 years)		8,923			8,923
Land		4,384			4,384
Construction in progress		19,186			16,570

		568,399			504,017
Less accumulated depreciation and amortization		(242,354	)		(209,044	)

	$	326,045		$	294,973

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	54,358		$	54,240
Contracts and customer relationships (weighted average useful life of 7 years)		88,790			88,758
Satellite co-location rights (weighted average useful life of 9 years)		8,600			8,600
Trade name (weighted average useful life of 3 years)		5,680			5,680
Other (weighted average useful life of 6 years)		6,304			6,307

		163,732			163,585
Less accumulated amortization		(108,673	)		(100,544	)

	$	55,059		$	63,041

Other assets:
Capitalized software costs, net	$	50,679		$	41,992
Patents, orbital slots and other licenses, net		11,255			11,194
Deferred income taxes		68,768			53,602
Other		31,882			30,007

	$	162,584		$	136,795

Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	81,187		$	88,114
Accrued vacation		17,765			17,573
Warranty reserve, current portion		7,288			6,238
Accrued employee compensation		14,110			21,384
Other		34,056			26,453

	$	154,406		$	159,762

Other liabilities:
Deferred revenue, long-term portion	$	16,433		$	11,414
Deferred rent, long-term portion		9,169			8,237
Warranty reserve, long-term portion		6,114			5,413
Deferred income taxes, long-term portion		2,797			3,073
Unrecognized tax position liabilities		1,306			1,306
Satellite performance incentives obligation, long-term portion		21,241			20,910

	$	57,060		$	50,353