The activities and balances for allowance for doubtful accounts and allowance for sales returns were as follows (in millions):

	June 30,		Charged to Costs						September 29,
	2012		and Expenses			Deduction (1)			2012
Allowance for doubtful accounts	$	2.2	$	(0.1	)	$	(0.3	)	$	1.8
Allowance for sales returns	0.4		(0.1		)	(0.1		)	0.2
Total accounts receivable reserves	$	2.6	$	(0.2	)	$	(0.4	)	$	2.0

Inventories, net are stated at the lower of cost or market, and include material, labor, and manufacturing overhead costs. The components of inventories, net were as follows (in millions):

	September 29,		June 30,
	2012		2012
Finished goods	$	89.2	$	89.5
Work in process	38.8		37.3
Raw materials and purchased parts	49.3		47.7
Total inventories, net	$	177.3	$	174.5

The components of property, plant and equipment, net were as follows (in millions):

	September 29,			June 30,
	2012			2012
Land	$	15.3		$	14.1
Buildings and improvements	37.7			35.8
Machinery and equipment	440.6			421.3
Furniture, fixtures, software and office equipment	169.0			166.1
Leasehold improvements	95.6			95.3
Construction in progress	15.8			33.0
	774.0			765.6
Less: Accumulated depreciation	(521.5		)	(512.7		)
Property, plant and equipment, net	$	252.5		$	252.9

During the three months ended September 29, 2012 the Company completed a capital investment project in machinery and equipment to increase anti-counterfeiting production capabilities in Beijing, China that was included in Construction in progress as of June 30, 2012. The Company began depreciating the asset over its useful life of 20 years during the first quarter of fiscal 2013.

At September 29, 2012 and June 30, 2012, property, plant and equipment, net included $13.9 million and $14.6 million, respectively, in land and buildings related to the Santa Rosa Transactions (as defined in “Note 16. Commitments and Contingencies” below) accounted for under the financing method. At September 29, 2012 and June 30, 2012, property, plant and equipment, net included $5.3 million and $6.8 million, respectively, in land and buildings related to the Eningen Transactions (as defined in “Note 16. Commitments and Contingencies” below) accounted for under the financing method. See “Note 16. Commitments and Contingencies” for more detail.

During the three months ended September 29, 2012 and October 1, 2011, the Company recorded $16.9 million and $17.1 million of depreciation expense, respectively.

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

	September 29,		June 30,
	2012		2012
Prepayments	$	33.7	$	30.9
Advances to contract manufacturers	14.1		18.4
Deferred income tax	2.4		2.3
Refundable income taxes	2.6		4.7
Other receivables	18.4		13.0
Other current assets	8.1		7.9
Total prepayments and other current assets	$	79.3	$	77.2

	September 29,		June 30,
	2012		2012
Deferred compensation plan	$	4.8	$	4.6
Warranty accrual	7.6		8.1
VAT liabilities	3.1		2.7
Restructuring accrual	7.6		8.6
Deferred taxes	3.2		3.1
Other	8.7		10.8
Total other current liabilities	$	35.0	$	37.9

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

	September 29,		June 30,
	2012		2012
Pension accrual and post-employment benefits	$	88.7	$	85.2
Deferred taxes	4.4		4.7
Restructuring accrual	3.7		4.0
Financing obligation	35.6		35.4
Non-current income taxes payable	10.5		9.3
Asset retirement obligations	9.4		9.2
Long-term deferred revenue	21.6		16.1
Other	16.3		12.7
Total other non-current liabilities	$	190.2	$	176.6