Note 6. Balance Sheet and Other Details

Accounts receivable reserves and allowances

The components of accounts receivable reserves and allowances were as follows (in millions):



	July 2, 2016		Charged to Costs and Expenses		Adjustments (1)			December 31, 2016
Allowance for doubtful accounts	$	2.2	$	0.1	$	(0.6	)	$	1.7
Allowance for sales returns	2.5		1.7		(2.3		)	1.9
Total accounts receivable reserves	$	4.7	$	1.8	$	(2.9	)	$	3.6

(1) Represents the effect of currency translation adjustments and write-offs of uncollectible accounts, net of recoveries.

Inventories, net

The components of Inventories, net were as follows (in millions):

Prepayments and other current assets

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



	December 31, 2016		July 2, 2016
Prepayments	$	10.5	$	10.4
Other current assets	37.9		21.7
Prepayments and other current assets	$	48.4	$	32.1

Other current liabilities

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



	December 31, 2016		July 2, 2016
Customer prepayments	36.0		0.4
Foreign exchange forward contract	9.6		—
Restructuring accrual	6.1		13.3
Income tax payable	5.7		3.3
VAT liabilities	3.6		2.3
Warranty accrual	2.7		2.6
Deferred compensation plan	2.5		2.4
Other	4.8		6.7
Other current liabilities	$	71.0	$	31.0

Other non-current liabilities

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



	December 31, 2016		July 2, 2016
Pension and post-employment benefits	$	97.1	$	103.0
Financing obligation	28.0		28.7
Long-term deferred revenue	17.4		22.7
Other	23.6		24.7
Other non-current liabilities	$	166.1	$	179.1