Note 6. Balance Sheet and Other Details

Accounts receivable reserves and allowances

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

		June 28,		Charged to Costs					September 27,
		2014		and Expenses			Adjustments (1)		2014
Allowance for doubtful accounts		$	3.0	$	0.2	$	(0.1)	$	3.1
Allowance for sales returns			0.5		0.1		(0.2)		0.4
Total accounts receivable reserves		$	3.5	$	0.3	$	(0.3)	$	3.5

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

Inventories, net

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 27,		June 28,
		2014		2014
Finished goods		$	81.5	$	78.4
Work in process			39.5		40.1
Raw materials			34.2		34.8
	Inventories, net	$	155.2	$	153.3

Prepayments and other current assets

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

		September 27,		June 28,
		2014		2014
Prepayments		$	36.7	$	33.3
Other current assets			43.4		45.4
	Prepayments and other current assets	$	80.1	$	78.7

Other current liabilities

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

		September 27,		June 28,
		2014		2014
Deferred compensation plan		$	3.9	$	3.9
Warranty			4.9		5.3
Restructuring			11.1		14.5
Holdback liabilities from acquisitions			14.8		22.5
Other			18.7		11.5
	Other current liabilities	$	53.4	$	57.7

Other non-current liabilities

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

		September 27,		June 28,
		2014		2014
Pension and post-employment benefits		$	100.6	$	107.3
Financing obligation			31.0		31.4
Long-term deferred revenue			22.5		22.7
Other			53.9		58.1
	Other non-current liabilities	$	208.0	$	219.5