Note 2 — Composition of Certain Balance Sheet Captions


	As of July 4, 2014			As of April 4, 2014
	(In thousands)
Accounts receivable, net:
Billed	$	131,010		$	129,794
Unbilled		149,755			143,651
Allowance for doubtful accounts		(1,617	)		(1,554	)

	$	279,148		$	271,891

Inventories:
Raw materials	$	49,241		$	42,786
Work in process		21,876			22,279
Finished goods		57,450			54,536

	$	128,567		$	119,601

Prepaid expenses and other current assets:
Prepaid expenses	$	36,477		$	41,341
Other		4,204			2,729

	$	40,681		$	44,070

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			363,204
Satellite — ViaSat-2 (under construction)		187,643			146,610

		845,827			804,794
Less accumulated depreciation and amortization		(186,673	)		(173,958	)

	$	659,154		$	630,836

Property and equipment, net:
Equipment and software (estimated useful life of 2-7 years)	$	468,028		$	452,197
CPE leased equipment (estimated useful life of 4-5 years)		222,037			221,017
Furniture and fixtures (estimated useful life of 7 years)		19,578			18,773
Leasehold improvements (estimated useful life of 2-17 years)		64,755			62,159
Building (estimated useful life of 24 years)		8,923			8,923
Land		1,621			1,621
Construction in progress		13,043			17,062

		797,985			781,752
Less accumulated depreciation		(383,424	)		(360,086	)

	$	414,561		$	421,666

Other acquired intangible assets, net:
Technology (weighted average useful life of 6 years)	$	68,371		$	57,084
Contracts and customer relationships (weighted average useful life of 8 years)		99,873			88,853
Satellite co-location rights (weighted average useful life of 9 years)		8,600			8,600
Trade name (weighted average useful life of 3 years)		5,940			5,680
Other (weighted average useful life of 7 years)		8,769			6,320

		191,553			166,537
Less accumulated amortization		(135,447	)		(131,140	)

	$	56,106		$	35,397

Other assets:
Capitalized software costs, net	$	97,316		$	91,022
Patents, orbital slots and other licenses, net		17,000			15,700
Deferred income taxes		114,282			110,711
Other		38,913			39,535

	$	267,511		$	256,968


Accrued liabilities:
Collections in excess of revenues and deferred revenues	$	82,937	$	69,127
Accrued employee compensation		14,206		23,954
Accrued vacation		24,249		22,550
Warranty reserve, current portion		9,207		9,368
Current portion of other long-term debt		1,783		1,856
Other		34,283		49,119

	$	166,665	$	175,974

Other liabilities:
Deferred revenue, long-term portion	$	8,418	$	10,097
Deferred rent, long-term portion		8,766		9,758
Warranty reserve, long-term portion		7,688		7,655
Deferred income taxes, long-term portion		834		816
Satellite performance incentives obligation, long-term portion		20,472		20,567

	$	46,178	$	48,893